Zero Waste SA

ANNUAL REPORT 2013-14

Published by Zero Waste SA

South Australia

Head Office

8th Floor

99 Gawler Place

ADELAIDE SA 5000

Telephone (08) 8204 2051

Facsimile (08) 8204 1911

Email: zerowaste@zerowaste.sa.gov.au

Internet: www.zerowaste.sa.gov.au

ISBN: 978-1-921114-04-5

ABN: 76 149 388 126

Report prepared by:

Zero Waste SA

Copies of the report can be obtained from:

www.zerowaste.sa.gov.au

Publishing Details

The Hon Ian Hunter MLC

Minister for Sustainability, Environment and Conservation

Parliament House

North Terrace

ADELAIDE SA 5000

Dear Minister

In accordance with the requirements of the Zero Waste SA Act 2004, the Public Sector Act 2009 and the

Public Finance and Audit Act 1987, I am pleased to submit the annual report on the activities of Zero Waste

SA and the Office of Zero Waste SA for the financial year ended 30 June 2014.

The Office of Zero Waste SA was established on 1 July 2003 to support the Board of Zero Waste SA. The

office has reporting obligations under the Public Sector Act 2009 and the Public Finance and Audit Act 1987.

This single document is intended to discharge all of those reporting obligations for the 2013–14 reporting year.

In delivering this Annual Report, the Board of Zero Waste SA notes that 2014-15 will be the final year of

operation for Zero Waste SA. This follows the Government’s announcement that, from 1 July 2015, a new

agency to be known as Green Industries SA (GISA) will be established.

Building on the many successes of Zero Waste SA, GISA’s focus will include encouraging innovation and

economic growth through the green economy, helping businesses to find new overseas markets for their

waste management knowledge and skills, and administering grants to local government and industries to

explore new technologies.

Following a request from you in early July 2014, the Board of Zero Waste SA has worked closely with the

Government to prepare initial advice and a proposal for consultation on the role of and establishment of

GISA. The Board will continue to work with Government during the remainder of its term on this matter,

and on the delivery of the 2014-15 Business Plan for Zero Waste SA.

The Board appreciates the work of the dedicated staff in the Office of Zero Waste SA. It also acknowledges

the support of strategic partners and the people who have worked with Zero Waste SA during the year.

Kevin McGuinness

PRESIDING MEMBER

BOARD OF ZERO WASTE SA

Date: 30 September 2014

Letter of Transmittal

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A zero waste society is often seen as an aspirational goal but Zero Waste SA has acted as a catalyst to turn these noble aspirations into practical actions. Since 2002, Zero Waste SA has helped South Australia to reduce waste to landfill by 27% and to recover more than 77% in resources each year. Zero Waste SA’s work as a leader in waste management and resource recovery continues to attract attention nationally and internationally.

In 2013–14, Zero Waste SA evaluated the work taken to achieve the Waste Strategy’s objectives and targets. This review highlighted that Zero Waste SA’s work has contributed significantly to the economy and quality of life of South Australians.

A small sample of the total programs delivered by Zero Waste SA since 2004 was assessed. The review identified enormous economic benefits for South Australia. Projects delivered under Zero Waste SA’s Industry Program for example, showed a net benefit of around $7.8 million at a benefit cost ratio of 6.7. In other words, for every dollar invested by Zero Waste SA in resource efficiency, $6.70 was returned in direct cost savings for South Australian industry. The value of the waste management and resource recovery sector and other economic gains from Zero Waste SA’s work are detailed at page 6.

During the year, Zero Waste SA continued to demonstrate its unique ability to develop innovative programs, encourage behaviour change and bring together local government, industry and the community. These advances could not have been achieved without the agency’s support.

In 2013–14, Zero Waste SA awarded $2.6 million to industry and councils, under the Metropolitan Infrastructure and Regional Implementation programs, to stimulate investment in local waste reprocessing infrastructure. The Industry Program continued to show that, with the support of Zero Waste SA, businesses are able to implement sustainable resource efficiency measures, reduce their operating costs and increase productivity.

The agency continued to link with like-minded international organisations in China, Indonesia, Sweden, Germany, France, the United Kingdom and Scotland. Working with other jurisdictions internationally and nationally, assists Zero Waste SA to develop, coordinate and contribute to the implementation of South Australia’s waste management policy objectives.

I am proud of Zero Waste SA’s achievements presented in this annual report. It is clear to me that Zero Waste SA’s success is underpinned by: a strong brand that has had enormous success in bringing about engaged community action; significant collective expertise that is called upon by local government, State Government, and the community; simple program design that maximises benefits to all parties; and people with knowledge, history and understanding of sustainability and waste issues.

Zero Waste SA’s success would not be possible without the collaboration and contribution of our key partners in local and state government, the waste industry, KESAB environmental solutions, and the University of South Australia.

I also thank Minister Hunter and the Board of Zero Waste SA for their valued support and guidance, and Zero Waste SA staff for their hard work and dedication.

Vaughan Levitzke Chief Executive

Preface

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77.4% of material diverted from landfill (3.45 million tonnes) in South Australia during 2012–13, a rate which is now among world’s best

1.23 million tonnes of carbon dioxide prevented from entering the atmosphere due to landfill diversion in 2012–13

27% reduction in waste to landfill since 2002, exceeding the 2014 State Strategic Plan Target of a 25% reduction

$299 million estimated market value of resource recovered materials for South Australia in 2012–13

$83.89 million of waste levy funds invested in programs and projects that have stimulated councils, businesses and the community to reduce, recover, reuse and recycle since 2003

2,070 kg of materials recycled per capita, which is the highest reported per capita recycling rate in Australia, reflecting our community’s enthusiasm for recycling and waste avoidance

664schools involved in the Wipe Out Waste program that has achieved impressive reductions in waste and instilled young people with a lifelong appreciation for the value of our resources

2,040 tonnes of household hazardous materials safely disposed by 43,000 South Australians from March 2004 to June 2014

Over $1.bn estimated value of the waste and recycling sector

4,800 people employed in the waste management and resource recovery sector in SA

Fast Facts

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Highlights of 2013-14

South Australia maintains leading recycling rateLandfill return data for 2013–14 indicates that South Australia has reduced waste to landfill by 27% since 2002–03. This is equivalent to 338,250 tonnes of waste and exceeds the 2014 State Strategic Plan Target of a 25% reduction in waste to landfill from 2002–03 levels.

Data gathered during 2013–14 also shows that more than 3.45 million tonnes of materials were diverted from landfill and into recycling in 2012-13. This represents 77.4% of all waste generated.

These recycling efforts have prevented the equivalent of about 1.23 million tonnes of carbon dioxide entering the atmosphere. This equates to taking approximately 281,900 passenger cars off the road.

Review of the Waste StrategyIn 2013–14, Zero Waste SA reviewed the Waste Strategy to assess progress with implementation and determine any necessary adjustments. Resources and Waste Advisory Group (RWA) Ltd, based in the United Kingdom, was contracted to undertake the review. RWA conducted the work in association with Rawtec Pty Ltd and EconSearch Pty Ltd, both based in Adelaide.

The review examined the evolution of waste management policy in South Australia, international developments in resource recovery, the economic performance of selected Zero Waste SA programs, leadership opportunities and key stakeholder linkages.

The review showed that the value added directly by the industry in 2011–12 was $280 million, or $504 million once multiplier effects are taken into account.

The findings and directions have identified important unfinished business, opportunities and emerging challenges in waste management and resource recovery.

Sharing initiative launchedIn 2013–14, Zero Waste SA launched a new sharing initiative which encourages people to share or swap free goods and services. The new website, www.shareNsave.com.au, is the first of its kind in Australia.

The website lists local groups and councils that offer free events and activities to help people save money and avoid resources being wasted. Activities listed include toy libraries, community gardens, collective cooking groups and community produce swaps. The Share N Save website uses state-of-the art technology to make finding, listing and starting sharing projects as easy as entering a postcode or clicking on an icon.

Boost for South Australia’s waste infrastructureZero Waste SA is working to expand the State’s capacity to recycle and reuse waste. In 2013–14 Zero Waste SA allocated $2.3 million (19 projects) under the Regional Implementation and Metropolitan Infrastructure programs.

Projects funded in the metropolitan area totalled $900,000 for five projects that will improve the recovery and processing of wastes from landfill including surplus and quality rejected fruit, concrete, timber, metal, electronic waste, batteries, gas cylinders and mattresses, and bottles and cans. Regional funding of $1.4 million (14 projects) was awarded, predominantly for new or improved transfer stations and recycling facilities in rural areas.

These investments not only stimulate an increase in tonnes of material diverted from landfill, improve efficiencies and the quality of recycled products but, in some cases, result in additional employment.

Resource efficiency in industryThe Industry Program assists South Australian businesses and industry to increase their productivity and international competitiveness by improving resource management in energy, materials and water and by implementing lean practices and process efficiencies.

With collaboration at its base, and with strong potential to save waste, energy, water and money in a difficult financial climate, the program continued to bring excellent outcomes for participating organisations.

During 2013-2014, Zero Waste SA funded industry resource efficiency initiatives to the value of approximately $420,000 through the Industry Program.

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Letter of Transmittal III

Preface IV

Fast Facts V

Highlights of 2011-12 VI

South Australia maintains leading recycling rate VI

Resource efficiency in industry VI

Food waste incentives VI

Electronic waste recycling VI

International activities VI

About Zero Waste SA 1

The Zero Waste SA Board 2

Zero Waste SA Board Governance Committee 3

Programs Relevant to all Waste Streams 4

South Australia’s achievements in waste management and recycling 4

Review of the Waste Strategy 4

Waste policies 5

Communications, education and partnership 6

Sponsorship grants 7

Financial and legislative instruments 7

National activities 8

International activities 9

Incentives 11

Metropolitan Infrastructure program 11

Regional Implementation program 11

Electronic waste initiatives 11

School and Community program 12

Zero Waste SA Environmental User System 12

Stakeholders, Partnering and Linkages 13

Keep South Australia Beautiful environmental solutions 13

Local Government Association 14

Waste Management Association of Australia 14

Zero Waste SA Centre for Sustainable Design and Behaviour 14

Municipal Solid Waste 15

Kerbside Food Waste incentives 15

Commercial and Industrial Waste 16

Recycling at Work program 16

Hazardous Waste 17

Household hazardous waste and farm chemical collection 17

Light globe recycling 18

Waste Avoidance 19

Industry Program 19

Consumption and waste avoidance incentives 19

Reporting Obligations 21

Coordination of activities with the Environment Protection Authority 21

Ministerial Direction 21

Greening Zero Waste SA 21

Appendix 1: Zero Waste SA support for South Australia’s Priority Areas of Government 23

Appendix 2: Human Resources, Work Health and Safety and other Information 24

Appendix 3: Freedom of Information Statement 29

Appendix 4: Financial Statements 30

Contents

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Most Preferable

Least Preferable

Avoid

Reduce

Reuse

Recycle

Recover (including energy)

Treat

Dispose

SU

ST

AIN

AB

ILIT

Y

About Zero Waste SA

Zero Waste SA’s primary objective is to promote waste management practices that, as far as possible, eliminate waste or its consignment to landfill, and advance the development of resource recovery and recycling.

Zero Waste SA provides strategic policy advice, guidance and leadership to government and stakeholders to bring about change. Zero Waste SA establishes programs and projects that maximise waste reduction, and promote recycling and ecological sustainability.

South Australia’s Waste Strategy 2011–2015 (Waste Strategy), released by the State Government in December 2011, highlights two key objectives:

• maximising the useful life of materials through reuse and recycling

• avoidingandreducingwaste.

The Waste Strategy provides a mechanism for State Government to engage with all South Australians to achieve waste management reform. It is guided by the concept of zero waste which challenges ‘end-of-pipe’ solutions and shifts focus to encouraging the cyclical use of materials in our economy.

South Australia’s Strategic Plan 2011 includes a target to ‘reduce waste to landfill by 35% by 2020’. Zero Waste SA is the key to achieving that goal and has outlined how we as a community can continue driving waste reduction and other targets in the Waste Strategy.

Zero Waste SA is established by the Zero Waste SA Act 2004 as a body corporate and instrumentality of the Crown. The Zero Waste SA Act also establishes a dedicated fund, the Waste to Resources Fund, which Zero Waste SA applies to achieve its objectives.

The fund is made up, primarily, of 50% of the levy paid by waste depot licence holders under Section 113 of the Environment Protection Act 1993. The levy is collected by the Environment Protection Authority and the appropriate proportion is transferred to the Waste to Resources Fund.

The functions of Zero Waste SA are prescribed in Section 6 of the Zero Waste SA Act and include:

• developing and implementing government policies on waste management

• monitoring and assessing the adequacy of South Australia’s waste strategy and its implementation

• helping local councils with arrangements for regional waste management

• contributing to the development of waste management infrastructure, technologies and systems

• commissioning, supporting and collaborating on research into waste management practices and issues

• raising public and industry awareness about waste management

• developing and supporting programs for preventing litter and illegal dumping

• developing markets for recovered resources and recycled materials.

In all its functions, Zero Waste SA is guided by the waste hierarchy for prioritising the management of waste.

Figure 1 The waste hierarchy

Zero Waste SA’s activities involve collaboration with other government agencies, recognising and supporting the Government’s seven primary areas of focus for action:

• premium food and wine from our clean environment

• realising the benefits of the mining boom for all South Australians

• growing advanced manufacturing

• creating a vibrant city

• safe communities and healthy neighbourhoods

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• an affordable place to live

• every chance for every child.

Zero Waste SA’s support for the State Government’s areas of focus are shown at Appendix 1.

The Zero Waste SA Board

The Zero Waste SA Board is established as the governing body of Zero Waste SA by the Zero Waste SA Act, which specifies the range of expertise to be included in Board membership as:

• environmental sustainability, conservation and protection

• local government

• waste management industry or waste-related infrastructure development

• regional affairs

• economic, financial and risk management

• advocacy on environmental matters on behalf of the community.

During 2013-14, the Board, appointed by His Excellency the Governor in Executive Council, comprised the following members.

Mr Kevin McGuinness (Presiding Member)

Mr McGuinness has more than 20 years of director/executive management experience spanning ASX listed, private companies and the not-for-profit sector. He has also held senior finance and operations roles across a broad range of industries and sectors.

Ms Anne Harvey (Deputy Presiding Member)

Ms Harvey has extensive experience in corporate governance including policy leadership; public sector risk management and budget strategy and program evaluation. She is a qualified executive coach and mentor. She is the Principal of Pathways16 specialising in critical thinking and behaviour change.

Ms Megan Dyson

Ms Dyson has more than 20 years’ experience as a public sector environmental lawyer and policy consultant, and former member of the Board of the EPA, Megan brings skills in environmental sustainability, conservation and protection.

Ms Cheryl Hill

Ms Hill is Executive Director of the Foundation for Australia’s Most Endangered Species and former President of the Conservation Council of South Australia. She fulfils the role of an environmental advocate on behalf of the community.

Mr Lachlan Jeffries

As Managing Director of The Jeffries Group, which receives and processes more than 100,000 tonnes a year of recyclable organics, Mr Jeffries has practical knowledge and experience in both the waste management industry and waste-related infrastructure development.

Mr Vaughan Levitzke (ex officio)

Mr Levitzke is Chief Executive, Zero Waste SA and has held this position since Zero Waste SA was established in 2003. He had more than 10 years’ experience with the South Australian Environment Protection Authority, focusing on regulation in the waste sector, litter, container deposit legislation, eco-efficiency and industry sustainability.

Ms Sally Neville

Ms Neville is the Chief Executive Officer for Restaurant & Catering SA, the peak body for the restaurant and catering sector. Having previously owned and managed her own restaurant and catering businesses in SA through more than 20 years, she has a keen interest in sustainability.

Dr Anne Sharp

Dr Sharp is Associate Professor at the Ehrenberg-Bass Institute for Marketing Science at the University of South Australia. She heads the Sustainable Marketing research of the Institute and has a particular interest in evaluating government interventions encouraging behaviour change for improved environmental outcomes.

Ms Marina Wagner

Ms Wagner is the Executive Officer, Fleurieu Regional Waste Authority. She has spent 20 years working in senior management positions within the environmental, waste and resources sector for local and state governments and the private industry.

Mr Mark Withers

Mr Withers is Chief Executive Officer, City of Charles Sturt and has 30 years’ experience in South Australian councils. He is the current National President of the Local Government Managers Australia, and current Board member of the EPA. Mr Withers also fulfils the role of having knowledge of and experience in local government and waste-related infrastructure development.

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Zero Waste SA Board Governance Committee

The Governance Committee’s objectives are to consider corporate governance issues and provide appropriate advice to Zero Waste SA and its governing Board on managing risks for the agency and the Board.

The membership of the Governance Committee during 2013-14 was:

• Ms Anne Harvey (Chair), member, Zero Waste SA Board

• Ms Cheryl Hill, member, Zero Waste SA Board

• Mr Vaughan Levitzke, Chief Executive, Zero Waste SA

• Ms Mia Toscano, General Manager, Regulatory Services, Attorney-General’s Department.

In 2013–14, the Governance Committee met to advise on:

• board performance and review processes

• statements of the income and expenditure of the Waste to Resources Fund

• management of conflicts of interest.

Risk Management

Zero Waste SA is committed to embedding risk management into its culture, practices and decision-making processes. The Zero Waste SA Risk Management Plan helps to manage the risks of the Board and agency in accordance with AS/NZS ISO 31000:2009 Risk management – Principles and guidelines.

The plan incorporates a risk register, which documents existing controls to mitigate and manage identified risks and identifies planned actions to reduce the impact of these risks further. The plan ensures that risk management is explicitly linked to the management of change and to decision making so that Zero Waste SA is successful in achieving its objectives.

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South Australia’s achievements in waste management and recycling

South Australian landfill return data (2013–14) indicates that South Australia has reduced waste to landfill by 27% since 2002–03.

This is equivalent to 338,250 tonnes of waste and exceeds the 2014 State Strategic Plan Target of a 25% reduction in waste to landfill from 2002–03 levels. This reduction has been achieved despite increases in disposal of contaminated soils that peaked in 2010–11.

Recycling activity data (2012–13, collected in 2013–14) shows that South Australia remains a strong performer in recycling and resource recovery. The 2012–13 South Australia’s Recycling Activity Survey (Rawtec) shows that 3.45 million tonnes of materials were diverted from landfill and into recycling in 2012–13 with a diversion rate of 77.4%. This is the highest reported rate for a state or territory in Australia.

South Australia also achieved the highest per capita recycling rate in Australia at 2,070 kg per capita.

These recycling efforts have prevented the equivalent of about 1.23 million tonnes of carbon dioxide entering the atmosphere. This is the equivalent of taking approximately 281,900 passenger cars off the road. Other estimated environmental benefits resulting from recycling activity are:

• energy savings of 15,910 terajoules (TJ), equivalent to 2.8 million barrels of oil or the energy used by 309,400 average households in one year

• water savings of 13,160 megalitres (ML), equivalent to 5,260 Olympic sized swimming pools or the water used by about 69,250 average Adelaide households in one year.

The report estimates that the total ‘direct’ market value of resource recovered materials for South Australia in 2012–13 was $299 million, or $87 per tonne of resources recovered on average. Metals, organics, and paper and cardboard waste materials were the major contributors to this market value.

The 2013–14 recycling activity results will be reported in the 2014–15 annual report.

Overall, the long-term trend for resource recovery in South Australia remains upwards. In the period since 2003–04:

• total reported resource recovery has nearly doubled, from 2 million to 3.5–4 million tonnes each year

• the diversion rate has increased steadily from just above 60% to 75–80%.

Review of the Waste Strategy

The Waste Strategy must be reviewed, developed and replaced at least every five years in line with the Zero Waste SA Act.

South Australia adopted its first waste strategy in 2005. This was followed by the current South Australia’s Waste Strategy 2011–2015.

In 2013–14, Zero Waste SA evaluated work to date to achieve the Waste Strategy’s objectives and targets. This review highlighted that Zero Waste SA’s work has contributed significantly to the economy and the quality of life of South Australians.

The review was undertaken by the Resources and Waste Advisory Group, based in the United Kingdom, in association with Adelaide based consultancies Rawtec Pty Ltd and EconSearch Pty Ltd. The contract for this work totalled $79,693 (GST exclusive).

The review showed that the value added directly by the industry in 2011–12 was $280 million, or $504 million once multiplier effects are taken into account.

Employment in waste management and resource recovery related industries is estimated to be 2,900 jobs, or 3,100 when measured as full-time equivalents (FTEs). With multiplier effects included, there are an estimated 4,700 jobs in total (4,800 FTEs).

A small sample of the total programs delivered by Zero Waste SA since 2004 was assessed. The review identified significant economic benefits for South Australia. For example:

• Projects delivered under Zero Waste SA’s Industry Program showed a net benefit of around $7.8 million at a benefit cost ratio of 6.7. In other words, for every dollar invested by Zero Waste

Programs relevant to all waste streams

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SA in resource efficiency, $6.70 was returned in direct cost savings for South Australian industry.

• Zero Waste SA support for establishing the three-bin kerbside waste collection system across metropolitan councils delivered a net benefit of $22 million at a benefit cost ratio of 2.6 – meaning for every dollar invested, $2.60 was returned in direct cost savings to local government.

• Three individual regional waste management and recycling infrastructure investment projects delivered a net benefit of $3.39 million. One of these projects delivered a benefit cost ratio of 11.5, therefore returning $11.50 for every dollar invested to the project proponent.

Waste policies

Zero Waste SA takes a lead role in developing policy and regulatory solutions that support implementation of the Waste Strategy.

Zero Waste SA focus areas in 2013–14 are summarised below.

Contaminated soils

Zero Waste SA is investigating strategies to encourage cost efficient reuse of low-risk contaminated soils, treatment of higher risk soils and ways to reduce the amount sent to landfill.

From 2004–05 to 2011–12 almost 1.2 million tonnes of contaminated soil was sent to landfill. In 2011–12 more than 450,000 tonnes of contaminated soil was sent to landfill, up by 97% over the previous year. Major development projects, including the new Royal Adelaide Hospital, contributed to this increase.

Zero Waste SA commissioned a report on waste soils in South Australia to inform and guide any future policy or strategy direction. The report provides information on:

• the waste soils profile in South Australia

• current contaminated soils treatment technologies and associated costs

• local industry and research and development capabilities

• drivers, impediments and opportunities for the effective reuse and treatment of waste soils in South Australia.

The background paper and peer review of the report by the Cooperative Research Centre for Contamination Assessment and Remediation of the Environment (CRC CARE) have been placed on Zero Waste SA’s website.

Zero Waste SA and the Environment Protection Authority will continue to work collaboratively to develop strategic priorities and actions for a whole-of-government approach to sustainable management of waste soils.

Multi-unit dwellings

The way commercial and residential developments are built or retrofitted can strengthen sustainable practices and use of materials. Waste management is often considered at the end of planning processes. For medium and high density and multi-unit developments (MUDs) this can result in lack of storage space and infrastructure for waste and recycling.

Zero Waste SA, in partnership with key stakeholders, developed a best practice guide and technical standards to encourage a consistent approach to waste and recycling management in medium density, high density and mixed use developments. Partners included the former Integrated Design Commission (now the Office for Design and Architecture SA), the Property Council and local government.

This work responds to the planned shift across metropolitan Adelaide, from low-density suburban growth towards medium and high density developments, addressing the population increases and urban design aspirations identified in the 30-Year Plan for Greater Adelaide.

The guide and standards are expected to be released in 2014–15.

Outback areas waste management

Sub-standard waste management, often found in outback areas, carries an environmental, social and financial burden.

In 2012–13, Zero Waste SA commissioned a study that assessed waste management practices and opportunities for improvement in the approximately 80% of South Australia lying in outback areas. This work assists efforts to improve waste management and recycling outcomes in these areas.

In response to the findings, Zero Waste SA developed a draft guideline of technical information on establishing and maintaining waste infrastructure that is appropriate and practical for outback areas and remote Aboriginal lands. This work was forwarded to the Outback Communities Authority, the State Government’s Aboriginal Affairs and Reconciliation Division and the Environment Protection Authority for consideration.

Zero Waste SA will continue to work collaboratively with key government stakeholders to determine how best to support improved waste management practices, infrastructure and services to these areas.

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Waste-to-energy

Across the South Australian Government work is being carried out to develop a ‘waste-to-energy’ policy. This aims for better understanding of waste-to-energy (recovering energy from waste streams) opportunities and priorities while not abandoning viable higher value uses.

Zero Waste SA will support this work by developing a waste-to-energy background paper as a basis for cross-agency collaboration and discussions. This will expand on the Zero Waste SA 2006 Alternative Waste Technologies Position Paper.

Communications, education and partnerships

The Communications, Education and Partnerships Unit manages agency external communications, social media, marketing, school and community based programs for recycling education and awareness, sharing and household hazardous waste.

During 2013–14 the unit also advised on marketing and communications for business and industry programs and provided support to Zero Waste SA advertising, branding, publications, online communications and sponsorship delivery.

During 2013–14 active media opportunities were sought, delivering positive stories to demonstrate the value of Zero Waste SA’s programs to the community. Nine ministerial media releases were issued, receiving coverage in metropolitan and regional press and in broadcast media. Media announcements:

• publicised grants awarded to industry, councils, schools and community groups

• encouraged recycling and waste avoidance

• recognised proactive ‘zero waste’ initiatives.

Zero Waste SA’s e-newsletter, rewords, which advises stakeholders of key program and policy developments, has a subscriber base of 428 readers. Three issues were produced.

Social media, through Facebook and Twitter expands the reach and effectiveness of behavioural change campaigns targeting key areas, such as food waste, e-waste, vinyl and plastic CD cases. Zero Waste SA’s social media presence continued to increase, delivering real time responses to questions and suggestions from more than 1058 Twitter followers and engaging 1,562 Facebook users.

Website and Intranet

Zero Waste SA’s corporate website, www.zerowaste.sa.gov.au, is the primary channel for information about the agency’s programs and funding opportunities. It provides support material for the Recycle Right campaign for householders, councils and industry. The website houses a comprehensive search engine of recycling locations and options. The most popular pages are the recycling search engine (31,000 views) and advice on e-waste (29,000 views).

The website serves and targets diverse audiences to motivate, support and recognise efforts to affect behavioural change. The range of materials includes case studies, tool kits, facts sheets and recycling signage.

During 2013–14 the Industry Program section on the website was updated with improved information about the benefits of participating in the program, including case studies on South Australian companies that achieved cost reductions and productivity improvements through the program.

The website served more than 291,476 pages of content (more than double the previous year) to 92,823 visitors, (slightly down from the previous year). Mobile devices such as phones and tablets accounted for 26,411 visits, an increase of nearly 10,000.

Recycle Right® household recycling education program

Zero Waste SA’s Recycle Right® educational program improves householder knowledge about recycling. Collaboration is fundamental to its success. Developed with council waste educators, communicators and Elected Members, Recycle Right® provides consistent and unified messages that councils, in particular, use for household education programs.

Recycle Right® branded resources are used by 56 South Australian councils targeting 1.6 million households. The program was shortlisted in the 2013 Banksia Sustainability Awards and has generated much interest from Councils in other jurisdictions.

The suite of resources continued to expand with:

• collection calendars for 15 regional and two metropolitan councils

• road banners for the City of Unley

• banners and signage for the City of Mitcham and District Council of the Copper Coast and

• an A-Z recycling guide used by the District Council of Loxton Waikerie

• bin tags and related education materials for use by the cities of Unley, Holdfast Bay and the District Council of Mallala.

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Tagging bins

Tagging bins provides feedback to householders about what they are doing right, and what they could be doing better. Such projects have seen decreases in bin contamination by as much as 66% and increases in recycling rates up to 43%.

Support guidelines are being developed with KESAB environmental solutions which helps with physical inspections and tagging of bins.

Hazardous waste

Promotions included hazardous wastes disposal. Zero Waste SA managed household hazardous waste drop-off events in partnership with 19 local councils. These were supported with promotion of alternative options for used motor oil, batteries, paint, fluorescent globes (CFLs) and electrical and electronic waste. Information flyers promoted local solutions. Together with press advertising, these measures succeeded in diverting targeted wastes to local disposal options.

Food scraps

Market research into food scrap recycling barriers led to the ‘food scraps are good to go’ campaign using press advertising, information flyers and fridge magnets to help 20 councils with kitchen food scrap recycling programs.

Training

Zero Waste SA has continued to provide training to council officers on the Recycle Right® program and hazardous waste collections. To date 244 officers from 47 councils have attended a Recycle Right® tour representing 100% of metropolitan councils, 77.5% of regional councils and 84% of all councils in total.

In 2014–15, Zero Waste SA will continue to work with councils, KESAB and industry partners to further develop the program taking into account additional market research undertaken in July 2014.

Sponsorship grants

Zero Waste SA sponsors events and activities that have a clear link to its business plan objectives.

Such activities are opportunities for Zero Waste SA to reach targeted audiences cost effectively and strengthen relationships with key stakeholders. They complement existing marketing and communication activities.

In 2013–14, a total of seven grants were awarded across the Industry and Communications sponsorship programs to a total value of $72,094. The two major sponsorship grants made in 2013–14 are discussed below.

2014 Enviro Conference and Exhibition ($21,940)

The State Government is hosting the 2014 Enviro Conference and Exhibition at the Adelaide Convention Centre 17–19 September 2014. The event will consist of keynote addresses, presentations, workshops, tours, social functions, awards and a trade exhibition.

Zero Waste SA is providing support funding to the conference through its agreement with the Waste Management Association of Australia (WMAA). During 2013–14, Zero Waste SA actively participated in a steering committee for the conference and provided support to themes and speakers for the conference’s technical program. Other funding partners are the former Department of Manufacturing, Innovation, Trade, Resources and Energy and SA Water.

FoodWise – DoSomething! ($34,154)

DoSomething! is a charity promoting positive social and environmental change. Its FoodWise campaign, which was launched on 16 November 2013 in South Australia at a Recycling Week event hosted by the City of Charles Sturt, is a national campaign to reduce the environmental impact of Australian food consumption.

Through the website www.foodwise.com.au, the campaign is creating a community of people who love food and who want to create a more sustainable approach to the way Australians grow, distribute, consume and dispose of food.

The website gives practical advice on what can be done to solve a variety of issues, such as using seasonal and local produce; animal welfare, fair trade, organic food, and sustainable fishing, growing your own food, composting, and food security.

Zero Waste SA provided a sponsorship grant to DoSomething! to create customised online FoodWise Recipe Finders available for South Australian councils.

The response from councils was extremely positive with all 68 councils signing up to promote the campaign.

Financial and legislative instruments

Environment Protection (Waste to Resources) Policy 2010

The Environment Protection (Waste to Resources) Policy 2010 (Waste EPP) provides the regulatory framework for the Waste Strategy. The Waste EPP came into operation on 1 September 2010 and is progressively banning acceptance of certain wastes at landfill.

The banned items, listed at Schedule 4 of the Waste EPP, include electronic waste, plastics (LDPE and PVC), compact fluorescent lights and mercury containing lights.

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Zero Waste SA has identified these items as high priority problematic wastes. During 2013–14 it worked with the Environment Protection Authority and local government on initiatives to implement the Waste EPP.

• Electronicwaste These grants assist councils to improve electronic waste recycling services for the community, and support the metropolitan Adelaide ban on sending televisions and computers to landfill, which became state-wide from 1 September 2013.

• Hazardouswaste,oilandleadacidbatteries Zero Waste SA’s Household and Farm Hazardous Waste Collection provides collection services to enable proper disposal of household hazardous waste and farm chemicals.

• Plastics Zero Waste SA’s Recycling at Work and Industry program supports the commercial and industrial sector. The Metropolitan Infrastructure program recognises plastics recycling as a priority. This follows from Zero Waste SA commissioned studies on the plastic packaging resource recovery sector in South Australia. The studies recommend developing specific strategies to support the landfill bans and to facilitate resource recovery within local industry.

• Fluorescentlightglobes The Backlight program allows light globe collection at any Mitre 10, True Value and Banner hardware stores, giving access to more than 60 stores state-wide.

National activities

Zero Waste SA contributes at a national level with implementation of the NationalWastePolicy:lesswaste,moreresources(NationalWastePolicy).

It assists with approaches to issues such as plastic bags, tyres, end-of-life vehicles, e-waste and televisions, waste oil, product stewardship and the Australian Packaging Covenant.

The Waste Strategy identifies that effective product stewardship schemes should be in place by 2015. Zero Waste SA influences future policy direction in product stewardship for a range of products.

Zero Waste SA liaises and advises other South Australian agencies on national initiatives. For example it informs the South Australian EPA about the decision making processes of the Standing Committee on Environment and Water in relation to packaging impacts.

National activities during 2013–14 are summarised below.

National Waste Policy implementation

The former Environment Protection and Heritage Council (EPHC) endorsed the National Waste Policy Implementation Plan on 5 July 2010.

The implementation plan includes high level priorities and timeframes. It identities initiatives and milestones to achieve 16 strategies, grouped into seven clusters: Markets and Standards; Reducing Hazards and Risks; Landfill Management; Data; Regional and Remote Areas; Commercial and Industrial and Construction and Demolition and Governments; and National Chemicals Environmental Management.

A national working group implements the work program for each strategy cluster. Each working group comprises representatives from the Australian Government, state and territory governments.

During 2013–14 Zero Waste SA participated in:

• the Data Working Group, which supplies decision makers with access to meaningful, accurate and current national waste and resource recovery data and information. Key objectives include a three-yearly national waste report and a national data system.

• the Commercial and Industrial and Construction and Demolition and Governments Working Group, which supports all levels of government to achieve major improvements and encourage best practice in managing commercial and industrial, construction and demolition waste, particularly to avoid and reuse key materials in the waste stream.

• the Regional and Remote Working Group, which supports waste management and reuse in regional, remote and Indigenous communities. A collaborative forum encourages all government levels to work together to identify actions to build capacity and ensure an appropriate suite of services is available to communities.

In 2013–14, this group released Solutions for waste management in regional and remote Australia – A compilation of case studies that features 32 case studies from across Australia. Zero Waste SA supported 12 case studies from SA through programs such as its Regional Implementation Program, School and Community Program and the Anangu Pitjantjatjara Yankunytjatjara Lands waste management trials project. The report is available at:

http://www.scew.gov.au/system/files/resources/05068aad-b86a-4b96-96de-513ecfc18165/files/regional-remote-case-studies.pdf

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International activities

Zero Waste SA is seen as a leader internationally, contributing its expertise through many international channels and, in particular, through the International Partnership for Expanding Waste Management Services of Local Authorities (IPLA).

This is an initiative of the United Nations Centre for Regional Development (UNCRD) and United Nations Department of Economic and Social Affairs.

UNCRD promotes sustainable regional development in developing countries. The IPLA aims to address challenges and support capacity for local authorities to achieve sustainable waste management. The Chief Executive of Zero Waste SA has been a member of the Advisory Board to the IPLA since 2012.

Sweden

UNCRD invited the Chief Executive to participate and present in the IPLA Global Forum on Sustainable Waste Management for the 21st Century Cities –Building Sustainable and Resilient Cities through Partnership held in the City of Borås, Sweden, 8–11 September 2013. The invitation included presenting on a panel, chairing a conference session, assisting with session documentation, with development of the Conference Declaration, and participating in IPLA Board deliberations.

Approximately 200 invited delegates from 70 countries attended from governments, the waste industry, academia, non-government organisations, research organisations, UN and development agencies.

The forum addressed:

• Ha Noi 3R Declaration in the context of Rio+20 Outcome – The Future We Want

• better access to waste management technologies, experience and knowledge

• assessment and selection of waste management technologies

• appropriate transfer and adaptation of technologies through international partnerships

• public-private partnership, financing and investment opportunities in zero waste

• regional (inter-municipal/country-country) cooperation, waste recycling markets and green jobs.

As part of this trip the Chief Executive observed:

• waste-to-energy and anaerobic digestion

• multi-unit dwelling vacuum waste removal

• advanced manufacturing in telecommunications

• Sweden’s promotion of its intellectual property, systems and technologies to developing countries (many in our region)

• the European Union perspective regarding waste and resource efficiency.

Chinese Delegation

Zero Waste SA was approached through Austrade to support, organise and host the visit (25 October 2013) of a Chinese delegation from the Ministry of Housing and Urban-Rural Development of China (MOHURD) in Beijing and its affiliations in Tianjin Municipality, Liaoning Province, Jiangsu Province and Jiangxi Province. The delegates learned about South Australia’s experience in waste data management and treatment facilities and discussed potential collaborations in solid waste management.

Indonesia

On 25–27 February 2014, the Chief Executive participated in the 5th Regional 3R Forum (Asia and Pacific) held in Surabaya Indonesia following an invitation from: the UNCRD; Balthasar Kambuaya, Minister of Environment Republic of Indonesia; Djoko Kirmanto, Minister for Public Works, Republic of Indonesia; and Mr Nobuteru Ishihara, Minister for Environment Japan.

The Forum provided an opportunity to:

• discuss and explore various forms of partnerships and coalition for the implementation of 3Rs (Reduce, Reuse and Recycle) policies and programs, including implementation of the Ha Noi 3R Declaration (2013-2023)

• discuss possible regional cooperation among Small Island Developing States to address common issues and challenges in waste management, including plastics in coastal and marine environment

• discuss and explore viable cooperative business models between public, private/business sector, and research and development institutions

• identify opportunities for collaborations, including bilateral, multilateral and regional mechanisms and pilot schemes such as eco-industrial zones, science parks, resource recovery and recycling industries, waste-to-energy projects; greening SME operations, EPR, green products/eco-labelling

• address possible cooperation between Regional 3R Forum in Asia and the Pacific, and the Climate and Clean Air Coalition in mitigating short-lived climate pollutants.

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China

Two Zero Waste SA officers visited the City of Jinan in Shandong Province, China from 10 May 2014, invited by the Shandong Environment Protection Bureau to meet and to participate in a trade and investment mission organised by the former Department of Manufacturing, Innovation, Trade, Resources and Energy (DMITRE).

This opportunity came at a critical time as Zero Waste SA transitions to a new agency with an emphasis on green industry. It also strengthened State Government initiatives for South Australian businesses, including the waste sector, with potential investors in Shandong Province.

The first week included meetings and site visits in Jinan, joined by Mr Andrew Roberts, the CEO of the Water Industry Alliance of South Australia. The meetings gave excellent insight into issues faced by the Shandong Environment Protection Department.

From 18–22 May, Zero Waste SA participated in the DMITRE led trade and investment mission.

The main findings, perceptions and opportunities were:

1. Shandong has a large number of heavily polluting industries. There is a high demand for environment protection technologies. Shandong has become the largest environmental protection industry market in China.

2. In Jinan 80% of municipal solid waste (household) is incinerated through a new waste-to-energy plan. All household waste goes into one bin for incineration with no focus on recycling or education programs.

3. There is tension between recycling (circular economy) and the more linear outcome (energy).

4. Anecdotal evidence suggests that most high value recyclables such as metals, plastic bottles, cans and paper and cardboards are collected by the informal sector, in particular from household and public areas. This sector is an important contributor to recycling outcomes but has environmental and OHSW consequences.

5. Possible areas of interest/opportunities for South Australia’s sector may be:

• constructionanddemolition systems, knowledge, technology and equipment for processing building and demolition wastes into aggregates

• organics composting technologies (for example, Peats’ Soils Biobin) and systems, noting there is a strong interest from a private company in Qingdao to investigate the opportunity to set up an enclosed composting facility in South Australia using its own technology

• recyclingend-of-lifetyres.

Following this visit Zero Waste SA has held discussions with industry associations including the Waste Management Association of Australia (SA Branch), and with individual companies in the aggregates and organics processing sector.

France and the United Kingdom

Two Zero Waste SA officers visited London and Paris in April/May 2014 to meet with organisations in the UK and attend the OuiShare Fest conference in Paris. This visit provided critical understanding of the potential value and market of the Share N Save software. OuiShare is the pre-eminent international annual event for leaders in the sharing economy and collaborative consumption.

The aim of the visit was to gauge interest in developing the Share N Save platform as a global standard for mapping community sharing activities.

Zero Wast SA’s Share N Save Project Manager was invited to speak. Conference delegates stated that the demonstrated Share N Save software was the most advanced and well-designed platform presented. There were several expressions of interest in adopting Share N Save as a tool and a platform on a large scale if the software was available as open source to allow contributions from outsiders to further develop the product.

These opportunities will be further examined in 2014–15, recognising the linkage to Priority 4 in South Australia’s State Strategic Plan:

“design, innovation and new ideas for competitiveness, connecting our strengths in research and manufacturing to become leaders in new industries”.

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Metropolitan Infrastructure programThe Metropolitan Infrastructure program aims to:

• increase the ability of local processors to turn recycled material into high-value end-use products

• invest in infrastructure that enables greater reuse of waste materials.

Applications to the program are reviewed against criteria by a panel of Zero Waste SA staff and external specialists to recommend projects and funding amounts to the Board of Zero Waste SA.

Seven rounds of this program have been awarded since 2004 for 29 metropolitan infrastructure projects totalling $6.56 million.

In 2013–14, $900,000 was awarded to five projects under this program with matched industry investment totalling $7.9 million.

Funded projects this year will improve the recovery and processing of wastes from landfill including surplus and quality rejected fruit, concrete, timber, metal, electronic waste, batteries, gas cylinders and mattresses.

Regional Implementation program

The Zero Waste SA Regional Implementation program supports regional government to improve processes and recovery of materials.

Regional areas, where population densities are low, generate 20% of South Australia’s waste. It is often difficult and complex to deliver waste and recycling services in these locations. Zero Waste SA has supported regional waste management strategies. As these are completed, Zero Waste SA offers grants to support up to 50% of the implementation costs.

Individual project proposals are assessed and prioritised at the regional level and assessed against a Regional Waste Strategy before being considered by the Board of Zero Waste SA.

In 2013–14, Zero Waste SA awarded a total of $1.4 million to 14 projects. Funding has been provided for upgraded and new transfer stations using state-of-the-art technologies and sorting equipment.

Since its inception in 2004–05, the program has committed a total of $8.34 million to 112 regional infrastructure improvements.

Electronic waste initiatives

Electrical and electronic products at end-of-life are increasing in number and volume. Some of their component parts are hazardous and disposal is a major concern.

Many households and businesses generate e-waste when they replace or upgrade equipment such as televisions and computers.

The Environment Protection (Waste to Resources) Policy 2010 came into effect in 2010. Television, computer waste and fluorescent lighting are prohibited from direct disposal to landfill. A state-wide ban on direct landfill disposal of those items and other electronic and electrical equipment came into effect on 1 September 2013.

State and territory Ministers agreed on a national product stewardship scheme for televisions and computers. The Australian Government, together with the television and computer industry, are rolling out the National Television and Computer Recycling Scheme. The scheme provides householders and small business with access to free collection and recycling services for televisions and computers, printers and computer products.

The national scheme is funded and operated by the television and computer industry, and is regulated by the Australian Government under the Product Stewardship Act 2011, and the Product Stewardship (Televisions and Computers) Regulations 2011. Services started in mid-2012, with access to services expanding across metropolitan, regional and remote Australia.

E-Waste Infrastructure Grants program

Zero Waste SA’s E-Waste Infrastructure Grants program was established to support local government and not-for-profit organisations to purchase and install infrastructure to facilitate the safe collection, storage and handling and recovery of e-waste. E-waste includes items such as televisions and computers, as well as audio/video equipment, small household appliances, mobile phones and other electronic home/office equipment.

Funding can be used to assist sites directly with the collection of televisions and computers including those sites which are or will become a collection point under the national scheme. It can be used to assist with the collection and storage of ‘other’ electronic and electrical waste, including fluorescent tubes.

Incentives

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Projects that encourage reuse of workable electronic items are also considered. Applications for e-Waste Infrastructure Grants are reviewed against the assessment criteria by a panel comprising Zero Waste SA staff and other external experts. The panel recommends projects to be funded and funding amounts to the Board of Zero Waste SA.

In 2013-14, Zero Waste SA provided $85,513 in funding to support 12 councils (one metropolitan and 11 regional projects) to implement infrastructure projects to enable the safe collection, storage and handling and recovery of electronic and electrical waste.

School and Community program

School and Community grants target charities, service clubs, other not-for-profit organisations and schools (including metropolitan and regional high schools and kindergartens) that recover reusable resources.

Zero Waste SA delivers this program in recognition of the important role community based organisations and schools play in encouraging sustainable waste management and recycling behaviours and practices, with benefits extending to the wider community.

This program is complementary to the Wipe Out Waste program and to be eligible for funding, some school staff must have attended a Zero Waste SA Wipe Out Waste workshop.

In 2013–14, 79 projects, comprising 72 schools (63 metropolitan, nine regional) and seven community groups, were awarded a total of $188,895 for reuse and recycling projects state-wide.

The seven community based organisations received funding of almost $20,000 overall for trailers and recycling bins that will increase reuse and recycling services in their communities and enable fundraising for community-based projects.

Trailers for collecting reusable items for resale were funded for projects at the Mannum Lions Club, Gawler Community House and Port Broughton Sailing and Boat. The Loxton Scout Group and Chiton Surf Life Saving Club were awarded funding to place specially labelled 240 litre bins at community events and public places for the purpose of collecting the 10 cent beverage containers.

Innovative projects that will see waste avoided completely were also supported by the program, including a school app for newsletters and communications to parents, and hand dryers to replace paper towel use.

This brings total funding under the program since 2005 to $1 million, awarded to 226 schools and community organisations to assist in waste minimisation activities and the recovery or recycling of reusable resources.

Zero Waste SA Environmental User System

There is national momentum to coordinate action on waste management policy, including developing a nationally consistent approach for collecting waste data. The release of the National Waste Report 2010 was the first step towards achieving this.

Implementation of the Zero Waste SA Environmental User System (ZEUS) was completed in June 2009. Collection of data on illegal dumping and municipal solid waste from metropolitan and non-metropolitan councils across the state followed. ZEUS allows the electronic capture, storage and reporting of waste and recycling data across the state.

ZEUS collects data from:

• annual surveys of recycling activities

• audits of landfills, transfer stations, material recovery facilities

• public and industry sector specific surveys in waste and recycling

• council returns on kerbside collections of waste, dry recyclables, organic material and incidences of illegal dumping

• container deposit returns

• litter incidence data from KESAB environmental solutions

• hazardous waste including household hazardous waste and farm chemicals collections

• electronic waste collections.

Zero Waste SA continued collecting data from major composters in South Australia. This data will ensure accurate reporting on diversion of organic material to composting.

Data from major landfills was gathered to help develop a breakdown by origin of waste stream (Municipal Solid Waste, Commercial & Industrial, Construction & Demolition, waste fill and contaminated soils). This itemised information, consistent with national waste data, will help to highlight South Australia’s waste diversion achievements and will focus future effort.

Expanding and improving the array of data collected by ZEUS will continue to be a key focus of Zero Waste SA to assist in reporting on targets in the Waste Strategy and South Australia’s Strategic Plan 2011.

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Keep South Australia Beautiful environmental solutions

Keep South Australia Beautiful environmental solutions (KESAB) has a valued role as a partner delivering Zero Waste SA programs to schools and households on litter measurement, reduction, education and awareness and on illegal dumping and compliance awareness.

A three-year service level agreement (2011–12 to 2013–14) defines the community education and engagement outcomes to support the objectives of the Waste Strategy.

Individual KESAB programs, funded by Zero Waste SA under the agreement in

2013–14, are summarised below, with further information available in the KESAB Annual Report 2013–14.

Zero Waste SA and KESAB Wipe Out Waste school program ($270,000)

Funded by Zero Waste SA, Wipe Out Waste (WOW) is a state-wide educational program delivered by KESAB environmental solutions. It aims to encourage schools to reduce waste and increase learning about waste and resource recovery. The program is open to schools, pre schools and kindergartens in all sectors.

In 2013–14 WOW continued working in regional and metropolitan areas. A total of 190 sites participated in 23 WOW workshops across South Australia.

Litter data and research and branded litter monitoring ($70,000)

KESAB has monitored litter incidence at 151 sites across the State on a quarterly basis since 1998. Counts are undertaken at beaches, industrial sites, retail sites, parks, highways, car parks and shopping centres. This data provides a longitudinal analysis of trends relating to the total amount of litter (items and volume), the different materials in the litter stream and the geographical distribution of litter across South Australia. The base data is then collated to provide trend comparisons between items and volumes for different materials and across different sites.

The data collected by KESAB is compiled into a national report prepared by Keep Australia Beautiful. Litter data is also stored and analysed in Zero Waste SA’s Environmental User System.

The key deliverables were: KESAB Litter Index (May Wave 61, August Wave 62, November Wave 63 and February Wave 64); National Branded Litter Study (September 2013) and the development of the National Litter Index (2013–2014) to be released in late 2014.

Community litter, education, resources and campaigns ($100,000)

KESAB develops and implements a range of litter awareness resources and information materials and collaborates with stakeholders to increase awareness of proper litter disposal and the environmental impacts of littering.

• Dob-in-a-LittererIn May 2014 KESAB conducted Omnibus research with 70% of respondents indicating they support on the spot fines such as those given through Dob-in-a-Litterer programs in Victoria.

• LitterKillscampaignWith funding from the Australian Packaging Covenant, KESAB conducted social research and implemented a litter prevention and awareness campaign targeting tourist destinations. The Litter Kills message, identified with focus groups, created awareness of the potential harm that litter can cause to animals. Banners were placed in high volume tourist destinations, including major highways and towns, and car tidy bags were produced containing a postcard with litter facts, air freshener and a pen.

• LitterLessschoolsresourceThe current Litter Less resource for schools is being updated to align with changes to the Australian Curriculum with an emphasis on cross-curricular learning in classrooms. The resource will build on the original resource by providing students with authentic learning contexts to understand and respond to litter and littering issues. It will be aimed at students in years 4–7, with year level specific activities that link to the Australian Curriculum. More online resources will be developed.

• KESABEnviroCalendarKESAB continued its partnership with Recyclers SA in 2013 to create the KESAB Enviro Calendar. Schools across SA were invited to enter with the theme ‘innovative waste receptacles, bin art and creative signage’. Winners featured in the 2014 Enviro Calendar.

Stakeholders, partnering and linkages

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Clean site building and construction resource recovery ($20,000)

KESAB engages with the building and construction industry to improve environmentally responsible practices on building sites, particularly around water quality issues, litter and waste management, and material reuse. KESAB provides education to the industry through: a ‘Clean Site Toolbox’; presentations to industry; reports and advertising on program performance; worker incentives to encourage participation and implementation of environmentally responsible practices.

KESAB Sustainable Communities ($25,000)

Once known as ‘Tidy Towns’, this program has a broader focus to include water, education and innovation, biodiversity, conservation and energy, as well as waste and recycling. KESAB now includes ‘Sustainable Cities’ for Adelaide communities.

This program encourages grass roots and small community organisations that implement environmentally sustainable initiatives on a small scale. Just over 200 entries were received for the 2013 event involving more than 115,000 volunteer hours. Entries were received from councils, community groups, schools and businesses.

Local Government Association

The Local Government Association (LGA), supported by funding from Zero Waste SA, employs a person to give waste management support to local councils, in particular developing regional waste management arrangements.

Zero Waste SA and the LGA’s agreement to 30 June 2015 specifies key deliverables negotiated at the beginning of each financial year.

The objectives of 2013–14 focused on:

• supporting implementation of kerbside organics and food collection by councils

• coordination of advice and support for electronic waste including the roll-out of the National Product Stewardship Scheme for Televisions and Computers and landfill bans.

Waste Management Association of Australia

The WMAA SA division coordinates and represents its members’ views, and provides a link between the industry and Zero Waste SA.

It has several working groups including Landfill SA, Carbon Committee and Waste Educators SA Working Group.

Zero Waste SA supports the WMAA to:

• run events to improve industry knowledge and expertise and provide networking opportunities

• administer working groups and distribute Zero Waste SA information to members.

During 2013–14, Zero Waste SA sponsored six WMAA seminars, with a total of 273 attendees.

Through its service level agreement with WMAA, Zero Waste SA also supported planning for the ENVIRO 14 conference to be held in September 2014.

Zero Waste SA Centre for Sustainable Design and Behaviour

Research and development is required under the Zero Waste SA Act and helps Zero Waste SA acquire knowledge and understanding of better ways to achieve its objectives.

The Waste Strategy recognises that research underpins and informs action to address the new challenges of wasteful consumption and behaviour change. As we focus on sustainable use of resources, we begin to extend beyond known approaches to recycling and reuse.

Located in the School of Art, Architecture and Design, the Zero Waste SA Centre brings collaboration between approximately 70 academics across several universities.

The research centre examines issues of waste management and reduction, recycling and resource efficiency. The centre uniquely brings together elements of design and behaviour change across many academic disciplines from architecture to childhood development.

Under the partnership, Zero Waste SA provides $200,000 per financial year, matched by the University of South Australia. This has leveraged considerable funding from other sources such as the Australian Research Council. In 2013–14, UniSA undertook a review of the centre which showed that that for every $1 invested by Zero Waste SA, the centre has leveraged $8.55.

The Annual Report 2013–14 of the Zero Waste SA Centre for Sustainable Design and Behaviour details programs and activities undertaken in 2013–14, and is available on the University of South Australia’s website at http://www.unisa.edu.au/PageFiles/16276/2013-2014_ZWSA_Centre_Annual_Report.pdf

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Kerbside Food Waste incentives

The Waste Strategy includes a stretch target of 70% of all material presented at the kerbside to be recycled by 2015. Achieving this target will need both kerbside collection of food waste and improvements that reduce contamination.

To assist local government to achieve the target, Zero Waste SA has incentive grants available to councils that introduce food waste systems for collection with green organics for subsequent composting.

Applications to the kerbside grant programs are assessed against criteria to recommend projects to the Board of Zero Waste SA. Successful applicants enter into performance based grant agreements with Zero Waste SA.

In 2002, South Australian councils diverted, on average, only about 23% of kerbside collections from landfill. Through grants provided by Zero Waste SA since 2003, kerbside recycling has increased significantly. Audit results indicate that high-performing, three-bin systems measured at the kerbside have a recycling rate of up to 60%, with an average of 50% across 50 councils.

Audits indicate that up to 50% of material in the residual waste bin is food or other organic material suitable for composting.

Kerbside Performance Plus program

The Kerbside Performance Plus program provides incentives for metropolitan and regional councils to implement kerbside collection of food scraps.

The organic waste is taken to composting operations and the re-processed material is sold as various compost and mulch products.

To 2012 approximately $3.36 million in total was awarded to 23 councils under three rounds of funding, helping up to 194,600 households to increase their recycling efforts.

During 2013–14, Zero Waste SA awarded a fourth round of funding for councils to implement kerbside food waste collection systems totalling $91,051 to three metropolitan councils.

Kerbside Performance (Regional Recycling) incentive program

Since Zero Waste SA began financial incentive programs in 2004, metropolitan councils and some regional councils have installed uniform high-performing kerbside recycling systems, and introduced education, awareness and other initiatives. Kerbside recycling outcomes have improved significantly.

Dispersed population centres and considerable transport distances to Adelaide based recycling markets make recycling in non-metropolitan councils more difficult than in metropolitan areas. Zero Waste SA continues to help councils to implement higher performing kerbside systems, awarding funding based on specified performance criteria.

In 2013–14 a total of $80,868 was awarded to five regional councils.

Municipal solid waste

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Commercial Food Waste Incentives

The Commercial Food Waste Incentives program was introduced by Zero Waste SA in 2013–14. It is designed to support and promote the collection of food waste from South Australian businesses to increase the volume of commercial food waste processed into soil improvement products.

Under the program, Zero Waste SA pays a financial incentive to waste collection companies to encourage business to introduce a food waste recycling service. The program aims, over two years, to divert a minimum of 7,000 tonnes of commercial food waste to composting.

The collected food waste is delivered to major processors in Adelaide to be used in soil improvement products for commercial and domestic use.

Applications for funding are reviewed by Zero Waste SA staff against the assessment criteria to recommend funding projects to the Board of Zero Waste SA. Successful applicants enter into a grant agreement with Zero Waste SA, and milestone claims are assessed by a third party through a verification process (performance-based).

In 2013–14, a total funding of up to $325,400 was awarded to five food waste collectors for payment in 2013–14 and 2014–15.

The Commercial Food Waste Incentives program is supported by the Zero Waste SA Industry Program with education and promotional resources for businesses.

Commercial waste

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Household hazardous waste and farm chemical collection

Through the Household Hazardous Waste and Farm Chemical Collection program, temporary collection points are established where the public can deliver their unwanted chemicals.

Zero Waste SA offers South Australians a responsible and safe collection and disposal service for unwanted chemicals with mobile locations and the Hazardous Waste Depot at Dry Creek. During March 2004–June 2014, more than 2,040 tonnes of unwanted hazardous materials has been collected from more than 43,035 people across the state.

During 2013–14, Zero Waste SA collected a total of 166,644 kilograms of hazardous waste from 4,902 people. These remain flagship activities for Zero Waste SA and are highly valued by local councils and the community.

The service in 2013–14 cost approximately $568,000, with advertising, miscellaneous costs and salary on-costs bringing the cost to $776,000.

Since June 2008, when Zero Waste SA took over responsibility for the Dry Creek Depot, to 30 June 2014, 466 tonnes of hazardous waste has been collected.

Dry Creek depot collections

In 2013–14, the Hazardous Waste Depot at Dry Creek collected 67 tonnes of household hazardous waste and farm chemicals from 1,584 members of the public as summarised in the table below

Collection month Number of vehicles

Total weight

(kg)

July 2013 111 5,206

August 2013 138 7,210

September 2013 124 5,402

October 2013 130 5,629

November 2013 145 7,095

December 2013 224 8,004

January 2014 134 5,349

February 2014 98 4,551

March 2014 120 3,578

April 2014 124 4,785

May 2014 146 6,343

June 2014 90 3,782

TOTAL 1,584 66,934

Hazardous waste

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Household and Farm Chemical Collection mobile collections

In 2013–14, the mobile program collected 100 tonnes of household hazardous waste and farm chemicals from more than 3,318 members of the public in five regional and three metropolitan council collections.

Number of vehicles

Total weight

(kg)

Country collections

Alexandrina Council

128 2,916

District Council of Loxton Waikerie

51 3,188

Light Regional Council

81 5,325

District Council of Mount Barker

203 6,323

Port Pirie Regional Council

60 2,931

Metropolitan collections

Adelaide City Council

135 4,396

Adelaide Hills Council

315 10,599

City of Burnside 1,065 28,025

City of Holdfast Bay

569 13,724

City of Onkaparinga

266 9,747

City of Tea Tree Gully

445 12,537

TOTAL 3,318 99,711

Details of collections can be found at: http://www.zerowaste.sa.gov.au/at-home/hazardous-waste.

Light globe recycling

On 18 January 2011, Zero Waste SA launched the BackLight Household Light Globe Recycling (BackLight) program. Householders can now drop off a range of used fluorescent light globes for recycling at any Mitre 10, True Value Hardware, or Banner Hardware stores. This provides access to more than 60 stores across the state.

The globes are then recycled by Chemsal Resource Recovery. The aluminium and mercury is used to make new light globes, the phosphor powder is used in fertiliser, and the glass is reused for a variety of other glass products.

The BackLight program supports a number of State and Federal Government initiatives including:

• State Government’s commitment to direct $100,000 towards a householder used globes ‘take back’ scheme with retailers

• Environment Protection (Waste to Resources) Policy 2010 bans on fluorescent and other mercury containing lighting from landfill in metropolitan Adelaide, and September 2013 for the rest of the state

• the Australian Government’s ban on the retail sale of incandescent light bulbs from November 2009

• the Australian Government’s voluntary Fluoro-Cycle scheme that aims to recycle the majority of commercial mercury containing lighting.

From January 2011–June 2014, the program collected more than 140,000 lamps and globes from householders for recycling, equating to a total of 14,000 kilograms.

In 2013–14, Zero Waste SA committed $60,000 for the Backlight Household Light Globe Recycling program.

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Industry Program

Zero Waste SA’s Industry Program helps businesses and government to understand, develop and implement cost saving resource efficiency measures. It builds capacity to deal with rapidly emerging environmental, financial and social issues.

Zero Waste SA also helps State Government improve the management of materials, energy and water in offices, hospitals, TAFE campuses and schools. Zero Waste SA advises on greening operations in procurement, accommodation fit-outs and waste management.

Under the Industry Program, Zero Waste SA has developed strong partnerships with industry stakeholders, and with state and local government partners.

Any small to medium business or not-for-profit organisation with less than 200 employees can apply to participate in the Industry Program. To be eligible for Industry Program funding, businesses must complete an application form and commit to providing ZWSA with raw data about the outcomes of any project undertaken, such as reductions in the amount of waste going to landfill, energy or water savings, carbon reduction emissions, cost savings and productivity improvements resulting from improved processes. Zero Waste SA engages third party contractors to provide services such as resource efficiency audits to successful applicants.

Zero Waste SA provides:

• in-house technical support to identify resource efficiency improvements

• financial support for resource efficiency audits

• development of case studies

• training programs

• support programs and opportunities for networking.

Since the program began in 2007, more than $6.5 million has been provided to assist South Australian business and industry to improve their waste management practices targeting manufacturing, wine, printing, hospitality, aged care services, government and not-for-profit sectors.

During 2013–2014, Zero Waste SA funded industry resource efficiency initiatives to the value of approximately $420,000.

Consumption and waste avoidance

Avoidance of waste is the ultimate waste challenge, at the very top of the waste hierarchy. The Waste Strategy identifies the need to promote innovative projects that demonstrate effective ways to avoid waste, that reach more people, and that help guide social change to support sustainable consumption.

Zero Waste SA delivers and supports initiatives that are unique or innovative, operate at the ‘avoidance’, ‘reduction’ or ‘reuse’ levels of the hierarchy and deliver social, economic or environmentalbenefitsinadditiontoreducedconsumption and improved resource use. Key consumption and waste avoidance initiatives in 2013–14 are summarised below.

Share N Save

In November 2013 Zero Waste SA launched a new online sharing initiative called Share N Save which assists South Australians to conserve resources, save money and connect with their local communities. The Share N Save website is available at:

www.shareNsave.com.au

www.twitter.com/shareNsave

www.facebook.com/shareNsave

The website uses web and mobile technology to expand traditional forms of transaction exchange to promote sharing activity and the sharing economy through bartering, lending, swapping and sharing. The website is the first of its kind for any government within Australia and aims to create social benefits within a community by enabling access to activities, goods and services without ownership or cost.

Waste avoidance

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The site includes the following sharing tasks:

• ShareandSwap trading and sharing items or services, such as spare parts swap meets for car parts, second-hand clothes, books, fruit and vegetables

• DoingThingsTogether activity groups such as community gardens, the Men’s Shed network and group cooking

• BorrowThings such as nappy libraries, toy libraries and the Adelaide City Bike Share program.

All these activities are mapped so that users can search by postcode or across Adelaide and receive directions on how to find activities.

The website lists 219 local groups and councils which offer free events and activities to help people save money and avoid resources being wasted. The website had 7,758 sessions from 5,606 users to 17 July 2014 and 13,835 pages were viewed.

Recognising its innovative use of mapping technology, the Share N Save website was awarded Official Honoree in the 18th Annual Webby Awards in the Community category. The Webby Awards is the leading international award honouring excellence on the Internet, with two honours awarded in each category. The 18th Annual Webby Awards received 12,000 entries from over 60 countries worldwide, the most in its history.

The nomination:

• helps to position South Australia as an active participant in the sharing economy

• draws attention to the depth of expertise in South Australia

• flags that South Australia is joining other forward-thinking jurisdictions who have announced a commitment to participating in the sharing phenomenon (San Francisco, Seoul, and Ecuador)

• supports Zero Waste SA’s deliberations on allowing open source software use to like-minded jurisdictions nationally and internationally.

21

Coordination of activities with the Environment Protection Authority

The Chief Executives and senior staff of Zero Waste SA and the Environment Protection Authority met on a number of occasions in 2013–14 to discuss a range of waste management issues and matters of mutual interest to both organisations.

Matters discussed included: investigations and inspections across the waste industry to address alleged non-compliance; illegal dumping; EPA’s Waste Strategy reform project; e-waste (issues associated with National Product Stewardship Scheme); end-of-life tyres; industry led voluntary product stewardship scheme; Australian Packaging Covenant; container deposits; and development of the litter mobile application.

The organisations maintained frequent informal contact on a range of matters relating to waste and recycling.

Ministerial DirectionDuring the reporting period, the Minister for Sustainability, Environment and Conservation issued one direction to Zero Waste SA. This direction related to the South Australian Government’s commitment to establish a Dob-in-a-Litterer program through a mobile digital application. The Minister requested that Zero Waste SA lead the development of the initiative on behalf of the State Government in collaboration with key stakeholders including local government, the Environment Protection Authority, other relevant government agencies, and KESAB. The Minister’s direction also provided authority for funding currently allocated to the Environment Protection Authority in 2014–15 for this program to be transferred to Zero Waste SA.

Greening Zero Waste SA

Sustainability management

Zero Waste SA has committed to a sustainability management policy and system that identifies environmental impacts of its operations and creates mechanisms to address them.

This policy commits Zero Waste SA to attaining sustainability and sets targets for 2015 which are to:

• reduce carbon emissions by 75% per full-time equivalent (FTE) by 2015 (baseline 2009)

• reduce waste to landfill by a further 25% per FTE by 2015 (baseline 2010)

• reduce paper consumption by 30% per FTE by 2015 (2009 baseline)

• support sustainable procurement practices by purchasing reused products and using 100% recycled products

• ensure reuse of materials wherever possible, in future office fit outs

• reduce water consumption by 50% per FTE by 2015 (baseline 2009).

Zero Waste SA continues to set performance goals, targets and indicators to manage water, materials, waste, and staff involvement in sustainability activities. Zero Waste SA’s sustainability data was collected from water and power invoices.

Energy management

In 2013–14, Zero Waste SA reduced its emissions by 55% to 1.05 tonnes in carbon emissions per FTE (from the 2008–09 baseline energy consumption of 2.3 tonnes carbon emissions per FTE). This has been achieved by a combination of behaviour change, and technological improvements such as improved office lighting. Zero Waste SA uses 100% green energy from AGL to meet all office electrical needs.

Zero Waste SA continues to participate in the City Switch program, a national initiative of the Council of Capital City Lord Mayors, to improve energy efficiency and reduce greenhouse gas emissions from office buildings.

Reporting obligations

22

In 2013, an energy audit of Zero Waste SA’s electricity invoices was submitted to the New South Wales Office of Environment and Heritage for assessment. This resulted in Zero Waste SA achieving a National Australian Built Environment Rating System (NABERS) Energy Rating of six stars from a possible six stars (with or without green energy).

Lighting

Through office layout and material selection, fit out of the premises has maximised the use of daylight, reducing the need for artificial lighting and energy. The office is fitted with T5 lighting and sensors that automatically switch lights off. LED technology tube lighting was installed in approximately 50% of the main office area. Luxoflexor lighting technology is installed on the two banks of lights on the northern side of the office. The technology suggests that energy consumption will be reduced by approximately 50%.

Water consumption

Water is restricted to use in the kitchen, toilets and building shower facilities. Zero Waste SA has a target of a 50% reduction of mains water by 2015, starting from a baseline consumption of 23,830 litres or 1,222 litres per FTE (2009). In 2013–14, the Zero Waste SA tenancy water consumption was 14,979 litres or 672 litres per FTE, a reduction of 45% per FTE from the 2009 baseline.

Materials and waste management

Zero Waste SA has an objective to support sustainable procurement practices by purchasing reused products and using 100% recycled products. It has procedures for recycling the following materials.

• Shredded paper is collected by Shredlogix on an as-needs basis, and the paper recycled. In the reporting period, five 240 litre bins of confidential paper were recycled.

• Used fluorescent tubes are collected and sent to Chemsal Resource Recovery to recover metals, glass and mercury.

• Soft plastics are recycled through Remondis.

• Paper and cardboard recycling are managed through the building management.

• Mixed recyclables (metal cans, glass and bottles) collections are facilitated by building management.

• Mobile phone and battery recycling is through Mobile Muster and Battery World.

• Toner cartridges are recycled through Planet Ark.

• Food organics are managed through three worm farms and a bench-top container collected as part of a whole-of-building recycling arrangement and sent for commercial composting.

• Individual work stations do not have waste bins with only one waste bin in the kitchen for all. A very small volume of residual waste is produced.

Zero Waste SA uses the software ‘Adobe Leanprint’ to reduce printing materials used, through changes to printing layout, colour intensity and toner changes. In 2013–14, Zero Waste SA reduced its printing paper consumption by 16% to 3,411 sheets per FTE (down from 4,080 sheets per FTE in 2009).

The most recent National Australian Built Environment Rating System (NABERS) waste assessment of the office (2012) showed a recycling rate of 97%. Total materials generated were 139g per person per day. This is a 23% reduction in total materials generated per person per day from 2010 (181g per person per day). The office was awarded five stars out of a possible five stars.

Travel and fleet management

Zero Waste SA’s travel profile is influenced by its size and location, with all staff and work operations located in Adelaide’s central business district. Some staff travel to regional areas and interstate. Zero Waste SA has two long-term vehicles: the Chief Executive’s contract car and a staff pool car, a Holden Cruz. Zero Waste SA reduces emissions by encouraging staff to use public transport when possible and provides staff with Metro cards for work related public transport trips.

Human resources

Zero Waste SA’s recruitment and induction processes incorporate sustainability management criteria and all job and person specifications include reference to sustainability management responsibilities. Induction includes training in the office recycling systems and what is expected of staff members in sustainability management.

Carbon offsets

Balance Carbon was commissioned to produce a Greenhouse Gas Inventory Report for the office for 2012–13. It was calculated that the office produced 17 tonnes CO2e over the year. In October 2013 Zero Waste SA purchased 17 tonnes of gold standard carbon offsets.

23

Appendix 1 – Zero Waste SA support for South Australia’s priority areas of Government

Support provided by Zero Waste SA for the State Government’s seven focus areas through the delivery of programs and projects is depicted in the table below.

The South Australian Government’s priority areas

Zero Waste SA programs and projects

Premium food and

wine from our clean

environment

Realising the benefits

of the mining

boom for all South

Australians

Growing advanced

manufacturing

Creating a vibrant

city

Safe communities and healthy

neighbourhoods

An affordable place to

live

Every chance

for every child

Key objective: Maximising the useful life of materials through reuse and recycling

Waste Strategy policies 4 4 4

Municipal solid waste

Kerbside waste incentives and associated strategies

4 4 4 4

Recycle Right® household education

4 4

Commercial and Industrial Waste

Metropolitan infrastructure program

4 4 4 4

Regional Implementation program

4 4 4 4 4

Schools and community grants

4 4

Commercial food incentives 4 4 4

Industry Program – Resource Assessment and Evaluation

4 4 4 4

Problematic and hazardous waste

Household hazardous waste and farm chemical collections

4 4 4

Support implementation of the Environment Protection (Waste to Resources) Policy 2010

4 4 4 4

National and State policies 4 4 4

Disposal and illegal dumping

Illegal dumping 4 4

Litter data and research and branded litter monitoring

4 4

Community litter, education, resources and campaigns

4 4

Research and development

Tertiary education sector (UniSA) partnership

4 4 4 4 4

24

Employee Numbers, Gender and Status

Persons: 20* FTEs: 18.37*

Gender Full time Part time

Male 35 35.38

Female 65 64.62

Numbers of persons

Separated from the agency during the 2013–14 financial year: 11*

Recruited to the agency during 2013–14 financial year: 5

Recruited to the agency during 2013–14 financial year and who were active/paid at June 2013: 5

On leave without pay at 30 June 2014: 1

Number of employees by salary bracket

Salary bracket Female Male Total

$0 - $54,799 1 0 1

$54,800 - $69,699 1 0 1

$69,700 - $89,199 7 0 7

$89,200 - $112,599 4 6 10

$112,600+ 0 1 1

Total 13 7 20

Status of employees in current position

FTEs

Gender Ongoing Contract Short-term

Contract Long-term

Casual Total

Male 5.5 0 1 0 6.5

Female 6.2 5.67 0 0 11.87

Total 11.7 5.67 1 0 18.37

PERSONS

Male 6 0 1 0 7

Female 7 6 0 0 13

Total 13 6 1 0 20

Appendix 2: Human Resources, Work Health and Safety and Other Information

* In 2013-14, a number of Zero Waste SA employees were separated as part of the Targeted and Voluntary Separation Package (TVSP) scheme. Several of those staff had their last active day in the agency on 30 June 2014. Whilst a part of the Zero Waste SA workforce for 2013-14, these staff have been recorded as being ‘Separated’ for the purposes of this report, consistent with whole-of-Government annual workforce information collection. The salaries and separation packages for these employees are reflected in the Zero Waste SA 2013-14 Financial Statements.

25

Number of executives by status in current position, gender and classification

Classification Ongoing Contract tenured

Contract untenured

Other (casual)

Total

Male Total

EXEC0B 1 1

Average days leave taken per FTE

Leave type taken

Sick leave 8.2

Family carer’s leave 2.8

Miscellaneous special leave 0.5

Number of employees by age bracket by gender

Age bracket Male Female Total % of total

15–19 0 0 0 0

20–24 0 1 1 5

25–29 0 2 2 10

30–34 0 2 2 10

35–39 0 2 2 10

40–44 2 3 5 25

45–49 0 1 1 5

50–54 2 1 3 15

55–59 2 1 3 15

60–64 1 0 1 5

65+ 0 0 0 0

Total 7 13 20 100

Indigenous employees

Number of Aboriginal and/or Torres Strait Islander employees: 0

Cultural and linguistic diversity

Female Male Total % of agency

Number of employees born overseas 2 4 6 30

Number of employees who speak language(s) other than English at home

0 2 2 10

Total number of employees with disabilities

Number of employees with ongoing disabilities requiring workplace adaptation

0 0 0 0

26

Number of employees using voluntary flexible working arrangements by gender

Leave type Male Female Total

Purchased Leave 1 1 2

Flexitime 6 13 19

Compressed Weeks 0 0 0

Part-time 2 3 5

Purchased Leave 0 0 0

Working from home 1 1 2

Work health, safety and injury management

Number of notifiable occurrences or injuries pursuant to the OHSW Regulations: 0

Number of workers compensation claims: 0

Cost of workers’ compensation: 0

Consultants

The following consultants were engaged during 2011–12:

Below $10,000 1 Nolan Consulting Group to provide advice regarding appropriateness of the design of certain Zero Waste SA grant programs

$10,000 to $50,000 0

Above $50,000 1 Resources and Waste Advisory Group Ltd to undertake a review of South Australia’s Waste Strategy 2011-15 and analyse South Australia’s progress towards achieving targets and actions, achievements to date and economic benefits to South Australia.

Overseas travel

Number of employees

Destination Reason for travel Total cost to agency

1 United Kingdom

To attend the 2013 Zero Waste Scotland conference held 2-3 October 2013. Accommodation costs only.

$992

1 Sweden To attend a United Nations Centre for Regional Development Global, 9-11 September 2013

$8,485

2 Austria To attend the International Solid Waste Association to present at the World Congress in Vienna, 7-9 October 2013

$ 6,183

1 Indonesia To participate in the United Nations Centre for Regional Development 5th Regional Forum in Asia and the Pacific in Surabaya, Indonesia, 25-27 February 2014

$2,506

2 France and United Kingdom

To attend the OuishareFest 2014, the premier gathering of the global sharing economy and collaborative consumption movement, to promote and present the Share N Save website and hold meetings with NESTA, FutureGov and WRAP in the United Kingdom.

$14,400

2 China To participate in a two-week work program with Shandong Environment Protection Bureau in May 2014

$7,440

27

Documented review of individual performance management

Reviewed within the last 12 months: 40%

Review older than 12 months: 35%

Not reviewed: 25%

Leadership and management training expenditure

Total training and development expenditure: $46,474

Total leadership and management development: $23,179

Equal employment opportunity programs

Zero Waste SA’s participation in the following public sector wide equal opportunity employment programs is managed by the Department of Environment and Natural Resources as part of a service agreement:

• SA Government Youth Training Scheme and the Trainee Employment Register

• SA Public Sector Aboriginal Recruitment and Development Strategy and the Aboriginal Employment Register

• Strategy for Employment of People with Disabilities

Fraud

There were no reported incidents of fraud in the 2013-14 financial year. Zero Waste SA has adopted a Fraud and Corruption Policy and has implemented business procedures and internal controls to lower the risk of fraud occurring in the agency.

Urban Design Charter

No events occurred in 2013-14 that required Zero Waste SA to consider the principles of urban design contained in the South Australian Urban Design Charter.

Whistleblowers Statement

The Whistleblowers Protection Act 1993 encourages disclosure of maladministration and waste in the public sector and corrupt or illegal conduct generally, by providing the means by which disclosures may be made, and subsequent protection (from victimisation and civil or criminal liability) for those who make disclosures.

Zero Waste SA adopts the Department of Environment, Water and Natural Resources’ Whistleblowers Policy and Procedure through its service level agreement with that department.

The Whistleblowers Procedure:

• specifies procedures by which disclosures of public interest information can be made within the Department (by employees and members of the public)

• identifies Responsible Officers to whom disclosures can be appropriately made

• specifies the procedures for handling complaints of victimisation as a result of whistleblower disclosures.

The Whistleblowers Protection Act 1993 requires the agency to report on the number of occasions on which public interest information has been disclosed. There were no disclosures during 2013-14.

Intellectual Property

Zero Waste SA is committed to the whole-of-government Intellectual Property (IP) Policy. Currently Zero Waste SA does not commercialise any IP and there are no IP ownership issues. The Chief Executive supports a culture where IP is recognised and appropriately managed. On this basis the Recycle Right brand was registered with IP Australia as a trademark in March 2014.

Industry Participation Policy

In September 2013, the State Government made changes to the Industry Participation Policy (IPP). These changes included reducing the threshold at which tenderers are required to submit Industry Participation Plans. The commitments made in these plans subsequently become conditions of contract for successful tenderers.

It is a requirement for these tenderers to report to the awarding agency at least annually (or more often depending on the value of the contract) to demonstrate how they have performed against the commitments in their IPP Plan in the areas of jobs, investment and supply chain.

During the reporting period of 2013-14, Zero Waste SA did not enter into any contracts that triggered the IPP.

28

Zero Waste SA Organisational Chart

INDUSTRY

SUSTAINABILITY

STRATEGY AND

POLICY

COMMUNICATION,

EDUCATION AND

PARTNERSHIPS

CORPORATE

SUPPORT

CHIEF EXECUTIVEOffice of the Chief Executive

29

Pursuant to the provisions of Section 9 of the Freedom of Information Act 1991 the following details are provided as part of the information statement of Zero Waste SA.

Agency structure and functions

The Office of Zero Waste SA was established as an administrative unit of the Public Service on 1 July 2003 by proclamation pursuant to the former Public Sector Management Act 1995 (replaced with the Public Sector Act 2009). On 7 May 2004, Zero Waste SA was established as an instrumentality of the Crown by the Zero Waste SA Act 2004 to promote waste management practices that, as far as possible, eliminate waste or its consignment to landfill and advance the development of resource recovery and recycling. Zero Waste SA is overseen by a governing board established by the Act.

Effect of agency functions on members of the public

Zero Waste SA will enhance the sustainability of the state by improving resource recovery and recycling and reduction of waste. Programs to achieve these outcomes are detailed in the annual report and the Zero Waste SA business plan.

Public participation in agency policy

The Act requires that the Board of Zero Waste SA include members with a range of practical knowledge and experience. A specific requirement is a member with advocacy on environmental matters on behalf of the community, a position currently held by Ms Cheryl Hill.

Description of kinds of documents held by Zero Waste SA

• Fact sheets produced by Zero Waste SA on a range of waste related matters: available on the Zero Waste SA website at www.zerowaste.sa.gov.au and at the Zero Waste SA office on 8th floor, Statewide House, 99 Gawler Place, Adelaide.

• reports relating to waste management issues prepared by or on behalf of Zero Waste SA

• this and previous annual reports

• correspondence files

• financial records

• personnel records.

Other records (including asset records and occupational health and safety records) are held by the Department of Environment, Water and Natural Resources under a service level agreement.

Access to agency documents

Requests under the Freedom of Information Act 1991 for access to documents or amendment of personal records in the possession of Zero Waste SA should be directed in writing to:

Freedom of Information Coordinator Zero Waste SA GPO Box 1047 ADELAIDE SA 5001 Telephone: (08) 8204 2586.

Appendix 3: Freedom of Information Statement

30

FINANCIAL STATEMENTS

31

32

33

Certification of the Financial Report

34

Statement of Comprehensive Income for the Year Ended 30 June 2014

27/10/14 Page 5

Note 2014 2013$'000 $’000

Employee benefits expenses 5 4,254 Notes'!A2222,700 Supplies and services 6 3,033 3,385 Depreciation expense 7 79 Notes'!A47179 Grants and subsidies 8 3,923 Notes'!A4332,980 Other expenses 9 14 Notes'!A53714 Total expenses 11,303 9,158

IncomeGrant revenues 10 19,000 Notes'!A66018,522 Interest revenues 11 1,160 Notes'!A7291,178 Other income 17 Notes'!A755- Total income 20,177 19,700

Net cost of providing services (8,874) (10,542) Revenues from SA GovernmentRevenues from / payments to SA Government

Revenues from SA Government 12 567 Notes'!A796- Total revenues from / payments to SA Government 567 -

9,441 10,542

9,441 10,542

The net result and total comprehensive result are attributable to the SA Government as owner

The above statement should be read in conjunction with the accompanying notes

Total comprehensive result

Net result

Zero Waste SA

Statement of Comprehensive Income

For the Year Ended 30 June 2014

Expenses

35 35

27/10/14 Page 6

Note 2014 2013$’000 $’000

Current assetsCash and cash equivalents 13 53,682 43,725 Receivables 14 104 118 Other assets 15 19 9 Total current assets 53,805 43,852

Non-current assetsProperty, plant and equipment 16 286 365 Total non-current assets 286 365

Total assets 54,091 44,217

Current liabilitiesPayables 18 1,401 596 Employee benefits 19 224 275 Provisions 20 1 1 Total current liabilities 1,626 872

Non-current liabilitiesPayables 18 54 88 Employee benefits 19 601 887 Provisions 20 3 4 Total non-current liabilities 658 979

Total liabilities 2,284 1,851

Net assets 51,807 42,366

EquityRetained earnings 51,807 42,366

Total equity 51,807 42,366 The total equity is attributable to the SA Government as owner

Unrecognised contractual commitments 22Contingent assets and liabilities 23

The above statement should be read in conjunction with the accompanying notes

Zero Waste SAStatement of Financial Position

As at 30 June 2014

Statement of Financial Position as at 30 June 2014

36

27/10/14 Page 7

Retained Earnings

Total

$’000 $’000

Balance at 30 June 2012 31,824 31,824

Net result for 2012-13 10,542 10,542 Total comprehensive result for 2012-13 10,542 10,542

Balance at 30 June 2013 42,366 42,366

Net result for 2013-14 9,441 9,441 Total comprehensive result for 2013-14 9,441 9,441

Balance at 30 June 2014 51,807 51,807

All changes in equity are attributable to the SA Government as owner

The above statement should be read in conjunction with the accompanying notes

Zero Waste SA

Statement of Changes in Equity

For the Year Ended 30 June 2014

Statement of Changes in Equity for the Year Ended 30 June 2014

37

27/10/14 Page 8

Note 2014 2013$’000 $’000

Cash flows from operating activitiesCash outflows

Employee benefit payments (4,616) (2,681) Payments for supplies and services (2,249) (4,179) Payments of grants and subsidies (3,923) (2,980) Payments for paid parental leave scheme (9) - Other payments (14) (14) Cash used in operations (10,811) (9,854)

Cash inflowsReceipts from grants 19,018 18,509 Interest received 1,156 1,183 Receipts for paid parental leave scheme 10 - Other receipts 17 - Cash generated from operations 20,201 19,692

Cash flows from SA GovernmentReceipts from SA Government 12 567 - Payments to SA Government - - Cash generated from SA Government 567 -

Net cash provided by operating activities 21 9,957 Notes'!A13619,838

Net increase in cash and cash equivalents 9,957 9,838

Cash and cash equivalents at the beginning of the period 43,725 33,887

Cash and cash equivalents at the end of the period 13 53,682 Notes'!A136143,725

The above statement should be read in conjunction with the accompanying notes

Zero Waste SA

Statement of Cash Flows

For the Year Ended 30 June 2014

Statement of Cash Flows for the Year Ended 30 June 2014

38

27/10/14 Page 1

Note Contents

Objectives and policies notes1 Objectives of Zero Waste SA 392 Summary of significant accounting policies 393 New and revised accounting standards and policies 434 Programs of ZWSA 43

Expense notes5 Employee benefits expenses 446 Supplies and services 447 Depreciation expense 458 Grants and subsidies 459 Other expenses 45

Income notes10 Grant revenues 4511 Interest revenues 4612 Revenues from SA Government 46

Asset notes13 Cash and cash equivalents 4614 Receivables 4615 Other assets 4616 Property, plant and equipment 4617 Fair Value Measurement 47

Liability notes18 Payables 4719 Employee benefits 4820 Provisions 48

Other notes21 Cash flow reconciliation 4822 Unrecognised contractual commitments 4923 Contingent assets and liabilities 4924 Remuneration of board members 4925 Events after the reporting period 5026 Financial instruments/financial risk management 50

Zero Waste SA

Note Index

For the Year Ended 30 June 2014

Note Index for the Year Ended 30 June 2014

39 39

3/11/14 Page 1

1 Objectives of Zero Waste SA

---

2 Summary of significant accounting policies(a) Statement of compliance

(b) Basis of preparation

-

-

-

(a)

(b)(c)(d)

(e)

(c)The ZWSA reporting entity includes the following:- Zero Waste SA – a statutory authority with an appointed governing board established by the Zero Waste SA Act 2004.- an administrative unit also named Zero Waste SA established under the Public Sector Act 2009.- the Waste to Resources Fund established under the Zero Waste SA Act 2004.

(d) Comparative information

Zero Waste SA

Notes to and forming part of the Financial Statements

For the Year Ended 30 June 2014

Zero Waste SA (ZWSA) provides strategic policy advice to the Government of South Australia, and funding for programs and projects thatwill maximise waste reduction and promote resource recovery/recycling, waste avoidance and ecological sustainability.

employees whose normal remuneration is equal to or greater than the base executive remuneration level (within $10,000bandwidths) and the aggregate of the remuneration paid or payable or otherwise made available, directly or indirectly by the entityto those employees; and

The financial statements are general purpose financial statements. The accounts have been prepared in accordance with applicableAustralian Accounting Standards and comply with Treasurer's Instructions and Accounting Policy Statements promulgated under theprovisions of the PFAA.

expenses incurred as a result of engaging consultants;

compliance with Accounting Policy Statements issued pursuant to section 41 of the PFAA. In the interest of public accountability andtransparency the Accounting Policy Statements require the following note disclosures, which have been included in these financialstatements:

revenues, expenses, financial assets and liabilities where the counterparty/transaction is with an entity within the SA Governmentas at reporting date, classified according to their nature. A threshold of $100,000 for separate identification of these items maybe utilised. ZWSA has elected to utilise this threshold in relation to transactions applicable to revenue and expense items. Thethreshold has not been applied to financial assets and financial liabilities, i.e. all financial assets and financial liabilities relating to SAGovernment have been separately disclosed.

The preparation of the financial statements requires:the use of certain accounting estimates and requires management to exercise its judgement in the process of applying ZWSA'saccounting policies. Areas involving a higher degree of judgement or where assumptions and estimates are significant to the financialstatements, are outlined in the applicable notes;

Zero Waste SA has applied Australian Accounting Standards that are applicable to not-for-profit entities, as ZWSA is a not-for-profit entity.

employee targeted voluntary separation package information;

the selection and application of accounting policies in a manner which ensures that the resulting financial information satisfies theconcepts of relevance and reliability, thereby ensuring that the substance of the underlying transactions or other events are reported;and

Australian Accounting Standards and interpretations that have recently been issued or amended but are not yet effective have not beenadopted by ZWSA for the reporting period ending 30 June 2014. Refer to Note 3.

In achieving its objectives ZWSA undertakes a number of programs and projects in accordance with South Australia's Waste Strategy2011-15 and its annual business plan.

The primary objective of ZWSA is to promote waste management practices that, as far as possible:eliminate waste or its consignment to landfill;

Zero Waste SA has prepared these financial statements in compliance with section 23 of the Public Finance and Audit Act 1987 (PFAA).

advance the development of resource recovery and recycling; andare based on an integrated strategy for the State of South Australia.

The presentation and classification of items in the financial statements are consistent with prior periods except where specific accountingstandards and/or accounting policy statements have required a change.

board/committee member and remuneration information, where a board/committee member is entitled to receive income frommembership other than a direct out-of-pocket reimbursement.

The Chief Executive of the statutory authority is subject to the control and direction of the Board in giving effect to its policies and decisions. The Zero Waste SA Act 2004 permits the statutory authority to make use of the services of the administrative unit’s employees and facilities.

Reporting entity

The financial statements and accompanying notes reflect the income and expenditure of the Waste to Resources Fund.

ZWSA's Statement of Comprehensive Income, Statement of Financial Position and Statement of Changes in Equity have been prepared on an accrual basis and are in accordance with historical cost convention.The Statement of Cash Flows has been prepared on a cash basis.The financial statements have been prepared based on a twelve month period and presented in Australian currency.The accounting policies set out below have been applied in preparing the financial statements for the year ended 30 June 2014 and the comparative information presented.

Note to and forming part of the Financial Statements for the Year Ended 30 June 2014

40 40

3/11/14 Page 2

Zero Waste SA

Notes to and forming part of the Financial Statements

For the Year Ended 30 June 2014

(e) Rounding

(f) Taxation

(g) Events after the reporting period

(h) Income

Contributions received

-

-

(i) Expenses

The restated comparative amounts do not replace the original financial statements for the preceding period.

All amounts in the financial statements and accompanying notes have been rounded to the nearest thousand dollars ($'000).

Where ZWSA has applied an accounting policy retrospectively; retrospectively restated items in the financial statements; reclassified itemsin the financial statements, it has provided three Statements of Financial Positions and related notes.

Where presentation or classification of items in the financial statements have been amended, comparative figures have been adjusted toconform to changes in presentation or classification in these financial statements unless impracticable.

ZWSA is not subject to income tax.  ZWSA is liable for payroll tax, fringe benefits tax, goods and services tax (GST), emergency services levy, land tax equivalents and local government rate equivalents.

The following are specific recognition criteria:

Income and expenses have been aggregated according to their nature and have not been offset unless required or permitted by a specificaccounting standard, or where offsetting reflects the substance of the transaction or other event.

The Department of Environment, Water and Natural Resources (DEWNR) prepares a Business Activity Statement on behalf of ZWSA underthe grouping provisions of the GST legislation. Under these provisions, DEWNR is liable for the payments and entitled to the receiptsassociated with GST. Therefore, ZWSA's net GST receivable/payable is recorded in DEWNR's Statement of Financial Position. GST cashflows applicable to ZWSA are recorded in DEWNR's Statement of Cash Flows.

Adjustments are made to amounts recognised in the financial statements, where an event occurs after 30 June and before the date thefinancial statements are authorised for issue, where those events provide information about conditions that existed at 30 June.Note disclosure is made about events between 30 June and the date the financial statements are authorised for issue where the eventsrelate to a condition which arose after 30 June and which may have a material impact on the results of subsequent years.

Revenues from SA Government

Income is recognised to the extent that it is probable that the flow of economic benefits to ZWSA will occur and can be reliably measured.

Contributions are recognised as an asset and income when ZWSA obtains control of the contributions or obtains the right to receive the contributions and the income recognition criteria are met (i.e. the amount can be reliably measured and the flow of resources is probable).

Generally, ZWSA has obtained control or the right to receive for: Contributions with unconditional stipulations - this will be when the agreement becomes enforceable i.e. the earlier of when the receiving entity has formally been advised that the contribution (i.e. grant application) has been approved; agreement/contract is executed; and/or the contribution is received.Contributions with conditional stipulations - this will be when the enforceable stipulations specified in the agreement occur or are satisfied; that is income would be recognised for contributions received or receivable under the agreement.

Appropriations for program funding are recognised as revenues when ZWSA obtains control over the funding. Control over appropriations is normally obtained upon receipt.Where money has been appropriated in the form of a loan, ZWSA has recorded a loan receivable.Where money has been appropriated in the form of an equity contribution, the Treasurer has acquired a financial interest in the net assets of ZWSA and the appropriation is recorded as contributed equity.

Other income reflects reimbursement of expenses incurred.

Expenses are recognised to the extent that it is probable that the flow of economic benefits from ZWSA will occur and can be reliablymeasured.Expenses have been aggregated according to their nature and have not been offset unless required or permitted by a specific accountingstandard, or where offsetting reflects the substance of the transaction or other event.

The following are specific recognition criteria:

Employee benefits expenses includes all costs related to employment including wages and salaries, leave entitlements and non-monetarybenefits. These are recognised when incurred.

All contributions received by ZWSA have been contributions with unconditional stipulations attached and have been recognised as an asset and income upon receipt.

Other income

Employee benefits expenses

41 41

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Zero Waste SA

Notes to and forming part of the Financial Statements

For the Year Ended 30 June 2014

Depreciation of non-current assets

Class of assetPlant and equipment 5Furniture and fittings 10

(j) Current and non-current classification

(k) Assets

Cash and cash equivalents

Receivables

Non-current assets Acquisition and recognition

Revaluation of non-current assets

SuperannuationThe amount charged to the Statement of Comprehensive Income represents the contributions made by ZWSA to superannuation plans inrespect of current services of current ZWSA staff. The Department of Treasury and Finance centrally recognises the superannuationliability in the whole of government financial statements.

Assets and liabilities are characterised as either current or non-current in nature. Assets and liabilities that are sold, consumed or realisedas part of the normal operating cycle even when they are not expected to be realised within twelve months after the reporting date havebeen classified as current assets or current liabilities. All other assets and liabilities are classified as non-current.

Where assets are acquired at no value, or minimal value, they are recorded at their fair value in the Statement of Financial Position.However, if the assets are acquired at no or nominal value as part of a restructuring of administrative arrangements then the assets arerecognised at book value, i.e. the amount recorded by the transferor public authority immediately prior to the restructure.All non-current tangible assets with a value of $10,000 or greater are capitalised.

Collectability of receivables is reviewed on an ongoing basis. An allowance for doubtful debts is raised when there is objective evidencethat ZWSA will not be able to collect the debt. Bad debts are written off when identified.

Non-current assets are initially recorded at cost or at the value of any liabilities assumed, plus any incidental cost involved with theacquisition. Non-current assets are subsequently measured at fair value less accumulated depreciation.

Receivables arise in the normal course of selling goods and services to other government agencies and to the public. Receivables aregenerally settled within 30 days after the issue of an invoice.

Receivables include amounts receivable from goods and services provided and other accruals.

Grants and subsidies

Depreciation is calculated on a straight line basis over the estimated useful life of the following classes of assets as follows:

For contributions payable, the contribution will be recognised as a liability and expense when ZWSA has a present obligation to pay thecontribution and the expense recognition criteria are met.All contributions paid by ZWSA have been contributions with conditional stipulations attached.

Assets have been classified according to their nature and have not been offset unless required or permitted by a specific accountingstandard, where offsetting reflects the substance of the transaction or other event.Where an asset line item combine amounts expected to be settled within twelve months and more than twelve months, ZWSA hasseparately disclosed the amounts expected to be recovered after more than twelve months.

Useful life (years)

Where asset and liability line items combine amounts expected to be realised within twelve months and more than twelve months, ZWSAhas separately disclosed the amounts expected to be recovered or settled after more than twelve months.

Cash and cash equivalents in the Statement of Financial Position includes cash at bank and on hand.For the purposes of the Statement of Cash Flows, cash and cash equivalents consist of cash and cash equivalents as defined above.Cash is measured at nominal value.

All non-current tangible assets are valued at fair value; and revaluation of non-current assets or group of assets is only performed whenits fair value at the time of acquisition is greater than $1 million and estimated useful life is greater than three years. As ZWSA does not hold assets that meet this criteria assets have not been revalued.

All non-current assets, having a limited useful life, are systematically depreciated over their useful lives in a manner that reflects theconsumption of their service potential.Assets’ residual values and useful lives are reviewed and adjusted if appropriate, on an annual basis.Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset areaccounted for prospectively by changing the time period or method, as appropriate, which is a change in accounting estimate.

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Zero Waste SA

Notes to and forming part of the Financial Statements

For the Year Ended 30 June 2014

Impairment

Fair Value measurement

•

•

•

(l) Liabilities

Payables

Employee benefits

Level 2 - not traded in an active market and derived from inputs (inputs other than quoted prices included within level 1) that areobservable for the asset, either directly or indirectly.Level 3 - not traded in an active market and are derived from unobservable inputs.

Non-financial assetsIn determining fair value, ZWSA has taken into account the characteristic of the asset (eg condition and location of the asset and anyrestrictions on the sale or use of the asset); and the asset's highest and best use (that is physically possible, legally permissable,financially feasible).

The carrying amount of non-financial assets with a 'fair value at the time of acquisition that was less than $1 million or had anestimated useful life that was less than three years' are deemed to approximate fair value.Refer to Notes 16 for disclosure regarding fair value measurement techniques and inputs used to develop fair value measurements fornon-financial assets.

ZWSA's current use is the highest and best use of the assets unless other factors suggest an alternative use is feasible. As ZWSA did not identify any factors to suggest an alternative use, fair vlaue measurement was base on current use.

Operating leases

The determination of whether an arrangement is or contains a lease is based on the substance of the arrangement. ZWSA has enteredinto one or more operating leases.

Accrued expenses represent goods and services provided by other parties during the period that are unpaid at the end of the reportingperiod and where an invoice has not been received.

All payables are measured at their nominal amount, are unsecured and are normally settled within 30 days from the date of the invoice orthe date the invoice is first received.Employee benefits on-costs include payroll tax, WorkCover levies and superannuation contributions in respect to outstanding liabilities forsalaries and wages, long service leave, annual leave and skills and experience retention leave.ZWSA makes contributions to several State Government and externally managed superannuation schemes. These contributions aretreated as an expense when they occur. There is no liability for payments to beneficiaries as they have been assumed by the respectivesuperannuation schemes. The only liability outstanding at reporting date relates to any contributions due but not yet paid to the SouthAustralian Superannuation Board.

Creditors represent the amounts owing for goods and services received prior to the end of the reporting period that are unpaid at the endof the reporting period. Creditors include all unpaid invoices received relating to the normal operations of ZWSA.

Payables include creditors, accrued expenses, employment on-costs, Paid Parental Leave Scheme payable.

These benefits accrue for employees as a result of services provided up to the reporting date that remain unpaid. Long-term employeebenefits are measured at present value and short-term employee benefits are measured at nominal amounts.

The paid parental leave scheme payable represents amounts which ZWSA has received from the Commonwealth Government to forwardonto eligible employees via ZWSA's standard payroll processes. That is, ZWSA is acting as a conduit through which the payment to eligibleemployees is made on behalf of the Family Assistance Office.

Operating lease payments are recognised as an expense in the Statement of Comprehensive Income on a straight-line basis over the leaseterm. The straight-line basis is representative of the pattern of benefits derived from the leased assets.

Leases

Liabilities have been classified according to their nature and have not been offset unless required or permitted by a specific accountingstandard, or where offsetting reflects the substance of the transaction or other event.

All non-current tangible assets are tested for indications of impairment at each reporting date. Where there is an indication of impairment,the recoverable amount is estimated. An amount by which the asset’s carrying amount exceeds the recoverable amount is recorded as animpairment loss.

AASB 13 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transactionbetween market participants, in the principal or most advantageous market, at the measurement date.ZWSA classifies fair value measurement using the following fair value hierarchy that reflects the significance of the inputs used inmaking the measurements, based on the data and assumptions used in the most recent revaluation.

Level 1 - traded in active markets and is based on unadjusted quoted prices in active markets for identical assets or liabilities thatthe entity can access at measurement date.

Where a liability line item combine amounts expected to be settled within twelve months and more than twelve months, ZWSA hasseparately disclosed the amounts expected to be settled after more than twelve months.

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Zero Waste SA

Notes to and forming part of the Financial Statements

For the Year Ended 30 June 2014

Provisions

(m)Unrecognised contractual commitments and contingent assets and liabilities

3

•

•

4 Programs of ZWSA

Fair value hierarchy and other information is provided in Notes 16 and 17.

In accordance with the new AASB 13 Fair Value Measurement, which became effective for the first time in 2013-14, ZWSA has:

Salaries and wages, annual leave, skills and experience retention leave and sick leave

Provisions are recognised when ZWSA has a present obligation as a result of a past event, it is probable that an outflow of resourcesembodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation.

When ZWSA expects some or all of a provision to be reimbursed, the reimbursement is recognised as a separate asset but only when thereimbursement is virtually certain. The expense relating to any provision is presented in the Statement of Comprehensive Income net ofany reimbursement.Provisions are measured at the present value of management’s best estimate of the expenditure required to settle the present obligationat the reporting date. If the effect of the time value of money is material, provisions are discounted for the time value of money and therisks specific to the liability.

In achieving its objectives, ZWSA conducts its services through a single program, 'Waste reduction and resource recovery'. The primaryobjective is to promote waste management practices that, as far as possible, eliminate waste or its consignment to landfill and advance thedevelopment of resources recovery and recycling based on an integrated strategy for the State.

ZWSA did not voluntarily change any of its accounting policies during 2013-14

Australian Accounting Standards and Interpretations that have recently been issued or amended but are not yet effective, have not beenadopted by ZWSA for the period ending 30 June 2014. ZWSA has assessed the impact of the new and amended standards and interpretationsand considers there will be no impact on the accounting policies or the financial statements of ZWSA.

The workers compensation provision is an actuarial estimate of the outstanding liability as at 30 June 2014 provided by a consultingactuary engaged through the Public Sector Workforce Relations Division of the Department of the Premier and Cabinet. The provision is forthe estimated cost of ongoing payments to employees as required under current legislation.ZWSA is responsible for the payment of workers compensation claims.

New and revised accounting standards and policies

Commitments include operating lease and remuneration commitments arising from contractual or statutory sources and are disclosed attheir nominal value.

Unrecognised contractual commitments and contingencies are disclosed net of the amount of GST recoverable from, or payable to theAustralian Taxation Office. If GST is not payable to, or recoverable from the Australian Taxation Office, the commitments andcontingencies are disclosed on a gross basis.

Contingent assets and contingent liabilities are not recognised in the Statement of Financial Position, but are disclosed by way of a noteand, if quantifiable, are measured at nominal value.

The unconditional portion of the long service leave provision is classified as current as ZWSA does not have an unconditional right to defersettlement of the liability for at least 12 months after reporting date. The unconditional portion of the long service leave relates to anunconditional legal entitlement to payment arising after ten years of service.

Long service leave

reviewed its fair value valuation techniques (both internal estimates and independent valuation appraisal) for non-financial assets to ensurethey are consistent with the standard. Previously, ZWSA has used the cost approach or the market approach to determine fair value.ZWSA will continue to measure its non-financial assets using either the cost or market approach. The application of AASB 13 has not hada material impact on the fair value measurements; andincluded additional disclosures where required to assist users in assessing the valuation techniques and inputs used to ascertain fair valuemeasurements used for asset and liability measurements.

The liability for salaries and wages are measured as the amount unpaid at the reporting date at remuneration rates current at reportingdate.The annual leave liability and the skills and retention leave liability is expected to be payable within twelve months and is measured at theundiscounted amount expected to be paid. No provision has been made for sick leave as all sick leave is non-vesting and the average sick leave taken in future years by employees isestimated to be less than the annual entitlement of sick leave.

The liability for long service leave is measured as the present value of expected future payments to be made in respect of servicesprovided by employees up to the end of the reporting period using the projected unit credit method.The estimated liability for long service leave is based on actuarial assumptions over expected future salary and wage levels, experience ofemployee departures and periods of service. These assumptions are based on employee data over SA government entities. Expectedfuture payments are discounted using market yields at the end of the reporting period on government bonds with durations that match, asclosely as possible, the estimated future cash outflows.

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5 Employee benefits expenses 2014 2013$'000 $'000

Salaries and wages 1,990 2,013 Annual leave 195 183 Skills and experience retention leave 12 14 Long service leave 144 (20) Employment on-costs - superannuation 313 294 Employment on-costs - other 152 128 Targeted voluntary separation packages (refer below) 1,319 - Board and committees fees 106 70 Other employee related expenses 23 18 Total Employee benefits expenses 4,254 2,700

Targeted voluntary separation packages (TVSPs) 2014 2013$'000 $’000

Amount paid during the reporting period to separated employees:TVSPs* 1,319 - Leave paid to those employees 445 -

1,764 - Recovery from the Department of Treasury and Finance (567) - Net cost to ZWSA 1,197 -

The number of employees who received a TVSP during the reporting period 9 -

Remuneration of employees

2014 2013No. of employees No. of employees

$138 000 – $141 499 * n/a n/a$141 500 – $151 499 1 1 $151 500 – $161 499 1 1 $251 500 – $261 499 - 1 $271 500 – $281 499 1 - $361 500 – $371 499 ** 1 - $451 500 - $461 499 ** 1 - $471 500 - $481 499 ** 1 - Total number of employees 6 3

6 Supplies and services 2014 2013$'000 $'000

Accommodation and property management expenses 212 250 Consultants 103 60 Fee for service 1,433 1,998 General administration 107 89 Advertising 255 127 Information technology and communication expenses 92 86 Minor works, maintenance and equipment 73 68 Monitoring fees 3 22 Staff development 46 34 Transportation 16 12 Travel and accommodation 54 32 Vehicle 33 35 Waste disposal 493 506 Other 113 66 Total Supplies and services 3,033 3,385

Zero Waste SA

Notes to and forming part of the Financial Statements

For the Period Ended 30 June 2014

The table below includes all employees who received remuneration equal to or greater than the base executive remuneration level during the year. Remuneration of employees reflects all costs of employment including salaries and wages, payments in lieu of leave, superannuation contributions, salary sacrifice benefits and fringe benefits and any fringe benefits tax paid or payable in respect of those benefits. The total remuneration received by these employees for the year was $1.890m (2013: $0.553m).The number of employees whose remuneration received or receivable falls within the following bands:

* This band has been included for the purposes of reporting comparative figures based on the executive base level remuneration rate for 2012-13.

** This remuneration band includes an employee who received a TVSP payment.The table includes TVSPs paid where the employee's normal remuneration exceeds the executive base level threshold. In 2013-14, 3 (2012-13: nil) employees in the table received a TVSP.

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Zero Waste SA

Notes to and forming part of the Financial Statements

For the Period Ended 30 June 2014

Consultants

2014 2013 2014 2013Number Number $'000 $'000

Below $10 000 1 1 9 7 $10 000 to $50 000 - 2 - 53 Above $50 000 1 - 94 - Total paid/payable to the consultants engaged 2 3 103 60

7 Depreciation expense 2014 2013$'000 $’000

Furniture and fittings 77 76 Plant and equipment 2 3 Total Depreciation 79 79

8 Grants and subsidies 2014 2013$'000 $'000

Community organisations, associations and individuals 1,519 1,251 Local government 2,111 1,518 State government 75 136 Universities 218 75 Total Grants and subsidies 3,923 2,980

Grants and subsidies paid/payable to entities external to the SA Government 2014 2013$'000 $'000

E-Waste collection incentives 86 217 Consumption and waste avoidance - 25 Commercial food incentives 133 - Kerbside performance incentives program 971 138 Metropolitan reuse and recycling infrastructure grants 867 622 National and state policies 14 10 Recycling at work - 177 Regional implementation grants 1,300 1,311 Resource efficiency and assistance program (REAP) 115 88 Partnership with Tertiary Education 218 75 Sustainable markets and innovation 5 58 Schools and community grants 129 137 Strategies - policies and review 10 - Other - (14) Total Grants and subsidies paid/payable to entities external to the SA Government 3,848 2,844

Grants and subsidies paid/payable to entities within the SA GovernmentDepartment of Environment, Water and Natural Resources 9 - Various State Government Schools 66 126 Renewal SA - 10 Total Grants and subsidies paid/payable to entities within the SA Government 75 136

9 Other expenses 2014 2013$'000 $’000

Other (incl audit fees) 14 14 Total Other expenses - SA Government entities 14 14

14 14 Total Audit fees 14 14

Other servicesNo other services were provided by the Auditor-General's Department

10 Grant revenues 2014 2013$'000 $’000

Grants received from other entities within the SA Government 19,000 18,502 Private industry and local government - 20 Total Grant revenues 19,000 18,522

Audit fees paid/payable to the Auditor-General's Department relating to the audit of financial

The number and dollar amount of consultancies paid/payable (included in supplies and services expense) that fell within the following bands:

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Zero Waste SA

Notes to and forming part of the Financial Statements

For the Period Ended 30 June 2014

Grant revenues received/receivable from entities within the SA GovernmentEnvironment Protection Authority* 19,000 18,479 Department of Planning, Transport & Infrastructure - 19 Renewal SA - 4

19,000 18,502

11 Interest revenues 2014 2013$'000 $’000

Interest from entities within the SA Government 1,160 1,178 Total Interest revenues 1,160 1,178

12 Revenues from SA Government 2014 2013$'000 $’000

Revenues from SA GovernmentContingency funds 567 - Total Revenues from SA Government 567 -

13 Cash and cash equivalents 2014 2013$'000 $’000

Deposits with the Treasurer 53,682 43,725 Total Cash and cash equivalents 53,682 43,725

Interest rate risk

14 Receivables 2014 2013$'000 $’000

CurrentReceivables - 18 Accrued revenues 104 100 Total Receivables current 104 118

Receivables from entities within the SA GovernmentReceivables - - Accrued revenues 104 100 Total Receivables from entities within SA Government 104 100

Interest rate and credit risk

(a) Maturity analysis of receivables - Please refer to Note 26.(b) Categorisation of financial instruments and risk exposure information - Please refer to Note 26.

15 Other assets 2014 2013$'000 $’000

CurrentPrepayments 19 9 Total Other assets current 19 9

16 Property, plant and equipment 2014 2013$'000 $’000

Furniture and fittingsAt cost (deemed fair value) 765 765 Less: Accumulated depreciation (479) (402) Total: Furniture and fittings 286 363

Plant and equipmentAt cost (deemed fair value) 13 13 Less: Accumulated depreciation (13) (11) Total Plant and equipment - 2 Total Property, plant and equipment 286 365

Receivables are raised for all goods and services provided for which payment has not been received. Receivables are normally settled within 30 days. Receivables and accrued revenues are non-interest bearing.No allowance for doubtful debts has been made as it is not anticipated that counterparties will fail to discharge their obligations. The carrying amount of receivables approximates net fair value due to being receivable on demand. There is no concentration of credit risk.

Total Grant revenues received/receivable from entities within the SA Government

Total revenues from SA government consists of $0.567m to fund Targeted Voluntary Separation Packages.

Cash deposits are recognised at their nominal amounts and interest is credited to revenue as it accrues. ZWSA invests surplus funds with the Treasurer. Interest is earned on the average monthly balance at rates based on the DTF 90 day average overnight cash interest rate and interest is paid at the end of each quarter.

* As per section 17 of the Zero Waste SA Act 2004, ZWSA receives 50% of solid waste levies collected by the Environment Protection Authority.

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Zero Waste SA

Notes to and forming part of the Financial Statements

For the Period Ended 30 June 2014

ImpairmentThere were no indications of impairment of property, plant and equipment at 30 June 2014.

Movement reconciliation of property, plant and equipment:Moveable vehicles

Furniture & fittings

Plant & equipment

2014Sub-total

$'000 $'000 $'000 $'000 $'000 $'000

2014Carrying amount at the start of period - 363 2 365 Depreciation expense - (77) (2) (79) Carrying amount at the end of period - 286 - 286

Land Buildings Moveable vehicles

Furniture & fittings

Plant & equipment

2013Sub-total

$'000 $'000 $'000 $'000 $'000 $'000

2013Carrying amount at the start of period - - 439 5 444 Depreciation expense - - - (76) (3) (79) Carrying amount at the end of period - 363 2 365

17 Fair Value Measurement

Fair value measurements at 30 June 2014

Recurring fair value measurements Level 3$'000

Furniture and fittings 286 Total recurring fair value measurements 286

Valuation techniques and inputs

The following table summarises the quantitative information about the significant unobservable inputs used in Level 3 fair value measurement.

18 Payables 2014 2013$'000 $’000

CurrentAccrued expenses 18 21 Creditors 1,313 516 Employee benefit on-costs 69 59 Paid Parental Leave 1 - Total Current payables 1,401 596

Payables to entities within the SA GovernmentAccrued expenses 14 14 Creditors 32 21 Employee benefit on-costs 62 52 Total Current payables to entities within the SA Government 108 87

Non-currentEmployee benefit on-costs 54 88 Total Non-current payables 54 88

Payables to entities within the SA GovernmentEmployee benefit on-costs 54 54 Total Non-current payables to entities within the SA Government 54 54

Comparative information for non-financial assets has not been provided as permitted by the transitional provisions of the new standard.There were no transfers of assets between level 1 and 2 fair value hierarcy levels in 2014. ZWSA's policy is to recognise transfers into and out of fair value hierarchy levels as at the end of the reporting period.

Carrying amount of property, plant and equipmentAll items of property, plant and equipment had a 'fair value at the time of acquisition that was less than $1 million or had an estimated useful life that was less than three years', and have not been revalued in accordance with APF III. The carrying value of these items are deemed to approximate fair value. These assets are classified in level 3 as there has been no subsequent adjustments to their value, except for management assumptions about the assets condition and remaining useful life.

Range of inputsrefer Note 16, 2 (i) & (k)

Valuation techniqueDepreciated Cost

Unobservable inputCost, Useful Life

Description

ZWSA had no valuations categorised into level 1 or level 2.

The fair value of non-financial assets must be estimated for recognition and measurement or for disclosure purposes. ZWSA categorises non-financial assets measured at fair value into hierarchy based on the level of inputs use in measurement.Fair value measurements recognised in the balance sheet are categorised into the following levels at 30 June 2014.

Valuation techniques used to derive level 3 fair values together with the reconciliation of level 3 fair value measurements are detailed at Note 16.

Furniture and fittings

As a result of an actuarial assessment performed by the Department of Treasury and Finance, the percentage of the proportion of long serviceleave taken as leave has remained at the 2013 rate of 40%. This rate is used in the employment on-cost calculation. As a result there is nonet financial impact on the employment on-cost and employee benefit expense.

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Zero Waste SA

Notes to and forming part of the Financial Statements

For the Period Ended 30 June 2014

Interest rate and credit risk

(a) Maturity analysis of payables - refer Note 26(b) Categorisation of financial instruments and risk exposure information - Please refer Note 26

19 Employee benefits 2014 2013$'000 $’000

CurrentAccrued salaries and wages 8 - Annual leave 176 248 Long service leave 28 13 Skills and experience retention leave 12 14 Total Current employee benefits 224 275

Non-currentLong service leave 601 887 Total Non-current employee benefits 601 887

20 Provisions 2014 2013$'000 $’000

CurrentProvision for workers compensation 1 1 Total Provisions current 1 1

Non-currentProvision for workers compensation 3 4 Total Provisions non-current 3 4

21 Cash flow reconciliation2014 2013

$'000 $’000

Reconciliation of cash and cash equivalents at the end of the reporting period:Cash and cash equivalents disclosed in the Statement of Financial Position 53,682 43,725 Cash and cash equivalents disclosed in the Statement of Cash Flows 53,682 43,725

Reconciliation of net cash provided by operating activities to net cost of providing servicesNet cash provided by operating activities 9,957 9,838

Less revenues from SA Government (567) - Less non-cash items

Depreciation expense of non-current assets (79) (79)

A liability has been reported to reflect unsettled workers compensation claims. The workers compensation provision is based on an actuarial assessment performed by the Public Sector Workforce Relations Branch of the Department of the Premier and Cabinet. These claims are expected to be settled within the next financial year.

The net financial effect of the changes in methodology and actuarial assumptions in the current financial year is a increase in the long serviceleave liability of $10,000 and employee benefit expense of $10,000. The impact on future periods is impracticable to estimate as the longservice leave liability is calculated using a number of assumptions - a key assumption is the long-term discount rate.

Creditors and accruals are raised for all amounts billed but unpaid. Sundry creditors are normally settled within 30 days. Employment on-costs are settled when the respective employee benefit that they relate to is discharged. All payables are non-interest bearing. The carrying amount of payables represents fair value due to the amounts being payable on demand.

All employee benefit amounts shown above are expected to be paid within 12 months after reporting date.

AASB 119 requires the use of the yield on long term Commonwealth Government bonds as the discount rate in the measurement of the long service leave liability. The yield on long term Commonwealth bonds has decreased from 2013 (3.75%) to 2014 (3.50%).The decrease in the bond yield, which is used as the rate to discount future long service leave cash flows, results in a increase in the reported long service leave liability.

AASB 119 contains the calculation methodology for long service leave liability. The actuarial assessment performed by the Department of Treasury and Finance has provided a set level of liability for the measurement of long service leave.

The actuarial assessment performed by the Department of Treasury and Finance left the salary inflation rate at 4%. As a result, there is no net financial effect resulting from changes in the salary inflation rate.

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Zero Waste SA

Notes to and forming part of the Financial Statements

For the Period Ended 30 June 2014

Movement in assets and liabilities(Decrease)/increase in receivables (14) 8 Increase in other assets 10 9 (Increase)/decrease in payables (771) 782 Decrease/(increase) in employee benefits 337 (15) Decrease/(increase) in provisions 1 (1)

Net cost of providing services 8,874 10,542

22 Unrecognised contractual commitments 2014 2013$'000 $’000

Operating lease commitments

Within one year 301 232 Later than one year but not later than five years - 213 Total Operating lease commitments 301 445

2014 2013$'000 $’000

Expenditure commitments - remuneration

Within one year 259 252 Later than one year but not later than five years - 257 Total Expenditure commitments - remuneration 259 509

23 Contingent assets and liabilitiesZWSA is not aware of the existence of any contingent assets or contingent liabilities.

24 Remuneration of board members

Zero Waste BoardDyson, M F NHarvey, A E Hill, C CJeffries, L M #

Levitzke, V L * McGuinness, K P **Neville, S D Sharp, R A Wagner, M

Withers, M P # Member elected not to receive remuneration* Denotes government employee** Presiding Member

The number of members whose remuneration received or receivable falls within the following bands:2014 2013

No. of members No. of members

$nil 2 3 $1 - $9 999 - 8 $10 000 - $19 999 7 1 $20 000 - $29 999 1 - Total number of members 10 12

Commitments for the payment of salaries and other remuneration under fixed-term employment contracts in existence at the reporting date but not recognised as liabilities are payable as follows:

Unless otherwise disclosed, transactions between members and ZWSA are on conditions no more favourable than those that it is reasonable to expect the entity would have adopted if dealing with the related party at arm's length in the same circumstances.

Amounts disclosed include commitments arising from executive and other service contracts. ZWSA does not offer fixed-term remuneration contracts greater than five years.

Remuneration of members reflects all costs of performing board/committee member duties including sitting fees and super contributions, salary sacrifice benefits and fringe benefits tax paid or payable in respect of those benefits. The total remuneration received or receivable by members was $114,200 (2013: $75,400).

Commitments in relation to operating leases contracted for at the reporting date but not recognised as liabilities are payable as follows:

Members during 2013-14 financial year were:

* In accordance with the Premier and Cabinet Circular No. 016, government employees did not receive any remuneration for board/committee duties during the financial year.

The operating lease held by ZWSA is a property lease with a penalty clause equal to the amount of the residual payments remaining for the lease terms. The lease is payable one month in advance and ZWSA has the right of renewal. There are no existing or contingent rental provisions.

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Zero Waste SA

Notes to and forming part of the Financial Statements

For the Period Ended 30 June 2014

25 Events after the reporting period

26 Financial instruments/financial risk managementCategorisation of financial instruments

Statement of Financial Position line item Note 2013Carrying amount

Fair value

$'000 $'000

Financial assetsCash and cash equivalents 13 43,725 43,725

Receivables (1) (2) 14 118 118 Financial liabilities

Payables (1) 18 524 524

(1)

(2)

Fair Value

•

Credit risk

Ageing analysis of financial assets

Financial assets item Overdue for> 60 days

Total

$’000 $’000

2014Not impaired

Receivables - - - 104 2013

Not impairedReceivables 118 - - - 118

Maturity analysis of financial assets and liabilities

Liquidity risk

Market risk

Sensitivity disclosure analysis

$’000

Credit risk arises when there is the possibility of ZWSA’s debtors defaulting on their contractual obligations resulting in financial loss to ZWSA. ZWSA measures credit risk on a fair value basis and monitors risk on a regular basis.

Liquidity risk arises where ZWSA is unable to meet its financial obligations as they are due to be settled. ZWSA is funded principally from waste levies received under the Zero Waste SA Act 2004 (refer Note 10). ZWSA's expenditure authority is approved by the Treasurer each year, based on budgeted revenues and expenditures outlined in an annual Business Plan. ZWSA settles undisputed accounts within 30 days from the date of the invoice or date the invoice is first received. In the event of a dispute, payment is made 30 days from resolution.ZWSA's exposure to liquidity risk is insignificant based on past experience and current assessment of risk. The carrying amount of financial liabilities recorded in the Table Categorisation of financial instruments represent ZWSA's maximum exposure to financial liabilities.

104

Fair value

$'000

The carrying value less impairment provisions of receivables and payables is a reasonable approximation of their fair values due to the short-term nature of these. Refer to Notes 2, 14 and 18.

A sensitivity analysis has not been undertaken for the interest rate risk of ZWSA as it has been determined that the possible impact on profit and loss or total equity from fluctuations in interest rates is immaterial.

53,682

ZWSA has minimal concentration of credit risk. ZWSA has policies and procedures in place to ensure that transactions occur with customers with appropriate credit history. ZWSA does not engage in high risk hedging for its financial assets.

The following table discloses the ageing of financial assets, past due, including impaired assets past due.

1,317

ZWSA does not recognise any financial assets or financial liabilities at fair value, but does disclose fair value in the notes. All of the resulting fair value estimates are included in level 2 as all significant inputs required are observable.

53,682

Receivables amount disclosed here excludes prepayments. Prepayments are presented in Note 14 as prepaid supplies and services in accordance with paragraph 75(b) of AASB 101. However, prepayments are not financial assets as defined in AASB 132 as the future economic benefit of these assets is the receipt of goods and services rather than the right to receive cash or another financial asset.

The carrying amount of financial assets represents ZWSA's maximum exposure to credit risk.

104

No collateral is held as security and no credit enhancement relate to financial assets held by ZWSA.

ZWSA has no interest bearing liabilities as at the end of the reporting period. There is no exposure to foreign currency or other price risks.

Overdue for< 30 days

104

1,317

$’000

$'000

Receivable and payable amounts disclosed here exclude amounts relating to statutory receivables and payables (eg Commonwealth, State and Local Govt taxes, fees and charges; audit fees payable to the Auditor-General's Dept etc). In government, certain rights to receive or pay cash may not be contractual and therefore in these situations, the requirements will not apply. Where rights or obligations have their source in legislation such as levy receivables/payables, tax equivalents, commonwealth tax, audit receivables/payables etc they would be excluded from the disclosure. The standard defines contract as enforceable by law. All amounts recorded are carried at cost (not materially different from amortised cost).

There are no known events after the balance date that affect these general purpose financial statements in a material manner.

Details of the significant accounting policies and methods adopted including the criteria for recognition, the basis of measurement, and the basis on which income and expenses are recognised with respect to each class of financial asset, financial liability and equity instrument are disclosed in Note 2 Summary of significant accounting policies.

2014

All financial assets and financial liabilities are due to mature within one year.

Current(Not overdue)

$’000

Overdue for30–60 days

Allowances for impairment of financial assets are calculated on past experience and current and expected changes in client credit rating. Currently ZWSA does not hold any collateral as security for any of its financial assets. At reporting date, there is no evidence to indicate that any of the financial assets are impaired.

Carrying amount

51

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Zero Waste SA

ANNUAL REPORT 2013-14