NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS for the period ended 28 July 2018 C3 PROVISIONS 2018 2017 $'000 $'000 Current Employee benefits 47,629 48,959 Support office onerous lease (i) 818 10,359 Restructuring (ii) 7,775 13,848 Workers' compensation (iii) 9,959 10,429 Sales returns (iv) 2,216 2,249 Other 1,610 1,451 70,007 87,295 Non-current Employee benefits 3,151 3,869 Support office onerous lease (i) 1,513 2,098 Fixed lease rental increases (v) 7,139 7,805 Other 53 49 11,856 13,821 (i) Support office onerous lease The support office onerous lease provision relates to excess office space identified, due to changes completed during the period and prior periods, and is estimated based on the discounted future contractual cash flows under a non-cancellable lease expiring in 2022, net of future expected rental income. Refer to note A3 for more information. (ii) Restructuring The restructuring provision relates to redundancy costs associated with restructuring of our store labour force and the costs associated with store closures and the implementation of our store and distribution centre optimisation program committed but not yet paid. Refer to note A3 for more information. (iii) Workers' compensation The amount represents a provision for workers' compensation claims in certain states, for which the Group is self insured. (iv) Sales returns The amount represents a provision for expected sales returns under the Group’s returns policy. (v) Fixed lease rental increases The Group is a party to a number of leases that include fixed rental increases during their term. In accordance with AASB117 Leases, the total rentals over these leases are being expensed over the lease term on a straight-line basis. The above provision reflects the difference between the future committed payments under these leases and the total future expense. Due to the provision for support office onerous lease recognised during the period, a portion of this provision has been written-back to reflect the realigned total future expense expected over the remaining lease term. Refer to note A3 for more information. Movement in provisions Movement in each class of provision during the financial period, other than employee benefits, are set out below: Support office Fixed lease onerous Workers' Sales rental lease Restructuring compensation returns increases Other Total $'000 $'000 $'000 $'000 $'000 $'000 $'000 2018 Carrying amount at beginning 12,457 13,848 10,429 2,249 7,805 1,500 48,288 of period Additional provisions 12,649 4,501 2,216 536 10,431 30,333 recognised - Amounts utilised (10,126) (18,722) (4,971) (2,249) (1,202) (10,268) (47,538) Carrying amount at end of period 2,331 7,775 9,959 2,216 7,139 1,663 31,083 Amounts not expected to be settled within the next 12 months The current provision for employee benefits includes accrued annual leave and long service leave. For long service leave it covers all unconditional entitlements where employees have completed the required period of service. The entire annual leave amount and current portion of the long service leave provision is presented as current since the Group does not have an unconditional right to defer settlement for any of these obligations. However, based on past experience, the Group does not expect all employees to take the full amount of accrued long service leave or require payment within the next 12 months. The following amounts reflect leave that is not expected to be taken or paid within the next 12 months. 2018 2017 $'000 $'000 Current long service leave obligations expected to be settled after 12 months 19,984 20,635 Myer Annual Report 2018 63