House of Assembly Fifty-Fourth Parliament, Second Session (54-2) 54 2 Parliament of South Australia House of Assembly published Answers to Questions State Budget State Budget The Hon. Z.L. BETTISON House of Assembly Ramsay State Budget 649 The Hon. Z.L. BETTISON (Ramsay) (25 August 2021). Why does the capital spend in the 2021-22 state budget indicate that there will be a large increase of approximately $5.8 million in the 2023-24 financial year? The Hon. S.S. MARSHALL House of Assembly Dunstan Premier State Budget The Hon. S.S. MARSHALL (Dunstan—Premier): I have been advised: The increase is due to the accounting treatment of the South Australian Tourism Commission's (SATC) head office lease. Under the Australian Accounting Standards, leases are capitalised and subsequently amortised over the life of the lease. The SATC's head office lease is due to expire in March 2024, at which time a new lease will be entered into for office accommodation. The increase in the capital budget in 2023-24 reflects the estimated discounted future value of all ensuing lease payments over the life of the lease.'