31 8   Debtors and other receivables 2009 2008 a  ctual a  ctual $ $ Trade debtors 26,919 2,018 Less: provision for doubtful debts (324) (490) GST receivable 18,007 49,374 Other 4,074 2,022 Total debtors and other receivables 48,676 52,924 The carrying value of receivables approximates their fair value At 30 June 2009 all overdue receivables have been assessed for impairment and if necessary, adjustments to existing provisions applied.