Accounts payable and accrued expenses included in current liabilities consists of the following (in thousands):


	June 30,
	2026		2025
Accounts payable	$	25,371	$	5,708
Accrued payroll	1,533		5
Compensated absences	651		872
Defined contribution superannuation payable	—		1
Interest and commitment fee payable on Syndicated Facility	1,185		—
Accrued capital expenditure	26,365		12,315
Accrued stamp duty	14,142		—
Payable to related parties	1,774		—
Accrued expenses	2,721		1,556
Total accounts payable and accrued expenses	$	73,742	$	20,457

The execution of Checkerboard Sale and Purchase Deeds in March 2026 (see Note 4), crystallized an obligation for the Group to pay stamp duty based on the assessed value of the Checkers. As of June 30, 2026, the Group has estimated this stamp duty payable to be $3.9 million. The Group is required to lodge the stamp duty assessment with the NT Government within 60 days from the date of execution of the Checkerboard Sale and Purchase Deeds. This submission occurred on June 2, 2026 and is expected to be settled after June 30, 2026.

The completion of Falcon Acquisition (see Note 3) resulted in an obligation for the Group to pay stamp duty based on the assessed fair value of the Subject Interests. As of June 30, 2026, the Group has estimated this stamp duty payable to be $10.2 million. The Group had not lodged the stamp duty assessment with the NT Government as of June 30, 2026.