Other Payables

9 Months Ended

Mar. 31, 2020

11. Other payables

Summarized below is the breakdown of other payables as of March 31, 2020, and June 30, 2019:

	March 31,			June 30,
		2020		2019
Accrual of implementation costs to be refunded to SASSA	$	28 130	$	34 039
Accruals		7 512		8 039
Provisions		4 040		6 074
Other		5 883		9 640
Value-added tax payable		564		162
Payroll-related payables		804		1 113
Participating merchants' settlement obligation		441		555
	$	47 374	$	59 622

Refer to Note 13 to the Company’s audited consolidated financial statements included in its Annual Report on Form 10-K for the year ended June 30, 2019, for additional information regarding Accrual of implementation costs to be refunded to SASSA. As of March 31, 2020, this accrual of $28.1 million (ZAR 503.3 million, translated at exchange rates applicable as of March 31, 2020, comprised a revenue refund of $15.5 million (ZAR 277.6 million), accrued interest of $10.3 million (ZAR 185.4 million), unclaimable indirect taxes of $2.2 million (ZAR 38.9 million) and estimated costs of $0.1 million (ZAR 1.4 million)). As of June 30, 2019, this accrual of $34.0 million (ZAR 479.4 million, translated at exchange rates applicable as of June 30, 2019, comprised a revenue refund of $19.7 million (ZAR 277.6 million), accrued interest of $11.4 million (ZAR 161.0 million), unclaimed indirect taxes of $2.8 million (ZAR 38.9 million) and estimated costs of $0.1 million (ZAR 1.4 million)).

Other includes transactions-switching funds payable, deferred income, client deposits and other payables.