Notes to the Financial Statements 95 Notes t o the Financial Statements continued 22. Dividends 2013  $’000 2012  $’000 Final dividend declared for the year ended 30 June 2012 of 10 cents per fully paid share paid on 1 October 2012 15,148 6,829 Interim dividend declared for the year ended 30 June 2013 of 5 cents per fully paid share paid on 12 April 2013 7,591 15,196 Total dividends  22,739 22,025 Provision for employee benefits – current 3,797 2,993 Provision for employee benefits – non-current 5,416 4,482 Total employee provisions 9,213 7,475 24. Employee benefits and share-based payments 23. Related parties Share-based payments Superannuation Kingsgate executive option plan Controlling entity Transaction with related parties Refer Note 18 for the dividend reinvestment plan portion of total dividends. The Group’s franking credit balance as at 30 June 2013 is $880,548 (2012: $880,548). Information on remuneration of Directors and Key Management Personnel is disclosed in Note 29. The ultimate parent entity of the Group is Kingsgate Consolidated Limited. The following share-based payments were made during the year: The Group makes contributions on behalf of employees to externally managed defined contribution superannuation funds. Contributions are based on  percentages of employee’s wages and salaries and include any salary-sacrifice amounts. Contributions to defined contribution plans for 2013 were $964,000  (2012: $752,000). The terms of the options issued pursuant to the plan are as follows: i.  each option will entitle the holder to subscribe for one ordinary share of the Company; ii. options are granted under the plan for no consideration; and iii. options granted under the plan carry no dividend or voting rights. 〉 performance and deferred rights issued to employees $917,397 (2012: nil); and 〉 shares issued as part consideration of a legal dispute $1,512,000 (2012: $3,024,000).