(b) Grams Health Services Ltd provides medical services to the general public, with a particular focus on indigenous clients. The company is limited by guarantee and has no shareholders. It has been operating for over 30 years and currently has 43 full-time employees. The gross sales revenue for the financial year ending 30 June 2012 was $17 million. The carrying value of assets at 30 June 2012 was $10 million and the accumulated depreciation was $3 million. The company does not currently have any liabilities apart from employee leave entitlements.
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