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GLOSSARY Disposed Waste that is buried in landfill or incinerated or any other permanent form of removing waste that is not recovered or reused in any way. For facilities other than landfill, quantities disposed refer to waste that is sent to disposal facilities operated by either the same or a different organisation. Diversion rate Proportion of waste received at all facilities that is diverted from being disposed. Equal to the amount recovered at all facilities divided by the sum of the amount disposed at landfills and the amount recovered at all facilities. Waste that is transferred is not included in this calculation. The calculated diversion rate only includes waste received at facilities in scope for this survey. Employer contributions to superannuation funds Includes all employer contributions to superannuation funds (including the employer productivity contribution) and provisions for employer contributions to superannuation funds. Also includes expenses relating to employer funded defined benefit schemes. Employee contributions and salary sacrifice contributions are excluded. Employment at end June Number of persons working for businesses during the last pay period ending in June of the given year. Includes working proprietors and partners, employees absent on paid or prepaid leave, employees on workers' compensation who continue to be paid through the payroll, and contract workers paid through the payroll. Excludes persons paid by commission only, non-salaried directors, volunteers and self-employed persons such as consultants and contractors. Energy generated from waste A process whereby waste is converted into energy in the form of heat or electricity. For example biodegradable waste produces methane gas as it degrades which can be used directly or can be converted into electricity. Some waste can be burnt to provide heat and power. Environment Protection Authority (EPA) Each state/territory has a regulatory body that monitors environmental issues, according to the policies of the government. This includes waste management, particularly that of landfills. Most landfills need a licence to operate and in most states/territories the EPA charges a levy for waste disposed to landfill. Note that during the reference period, there was no levy on waste disposed to landfill in Queensland. General government sector The general government sector in this survey mainly comprises local government administration units including regional councils which provide waste and other services on behalf of member councils. Government funding Project or program payments made by Commonwealth, state and local government in the form of operational funds for ongoing operations and capital funds to purchase equipment or property. Government grants For the general government sector, this covers grants specific to waste management activities. It includes any component of environmental grants that are specific to waste management. It excludes general and discretional grants. Green waste Vegetative portion of the waste stream from domestic and commercial premises and municipal operations. Hazardous waste Hazardous, special, listed or prescribed wastes, that are potentially harmful to human health or the environment, requiring special treatment. Examples include waste oils, organic chemicals, contaminated earth, medical wastes, asbestos, acids, reactive chemicals, pesticides and radioactive material. Income from rates Annual revenue for general government from levies directly related to waste management services. Excludes general rates. Interest expenses Outflow of funds related to the cost of borrowing money. Refer to Australian Industry (cat. no. 8155.0) for further detail. Interest income Income earned through the lending out of funds owned by the business. Refer to Australian Industry (cat. no. 8155.0) for further detail. Labour costs Comprises wages and salaries, employer contributions into superannuation, workers' compensation premiums/costs, fringe benefits tax and payroll tax. Liquid waste treatment Excludes sewage treatment. Materials recovery facility Facility that receives and separates recyclable materials such as glass, plastic, steel, aluminium and paper that are collected from household recycling bins and recyclable materials from commercial premises. Recyclable materials at a materials recovery facility are separated and sent away to be processed into new products. Non-organic waste Includes glass, plastic, metal, construction/demolition waste, rubber and tyres, electrical waste, hazardous and liquid waste. Operating profit before tax A measure of profit/surplus before extraordinary items are brought to account and prior to the deduction of income tax and appropriations to owner (e.g. dividends paid). Organic waste Component of the waste stream that is readily biodegradable, e.g. paper and cardboard, food waste, biosolids, green waste and timber. Private and public trading sector This includes non-financial organisations which are mainly engaged in providing market non-financial goods and services, and aim to cover most of their expenses from revenue. Purchases of goods and materials Costs of goods and services used in the production of the final output of a business. The item includes purchases of goods for resale, purchase of parts and fuels for equipment, electricity, fuels and water and petroleum products and other fuel used to power transport and motor vehicles. Excluded are capitalised purchases and changes in inventories. Recovery rate Proportion of waste received at facilities other than landfill that was recovered for recycling or reprocessing. Equal to the amount recovered divided by the sum of the amount sent for disposal and the amount recovered. Waste that is transferred is not included in this calculation. The calculated recovery rate only includes waste received at facilities in scope for this survey. Recovered or reprocessed Process of converting or modifying waste into useful material or energy so that they do not need to be disposed. Also referred to as materials or resource recovery. Includes sorting, separating and baling. Rent, leasing and hiring expenses Costs for the rent, leasing (excluding finance leases) and hiring of vehicles, land, buildings, machinery, equipment and any other property from other businesses or individuals. Refer to Australian Industry (cat. no. 8155.0) for further detail. Rent, leasing and hiring income Derived from the ownership of land, dwellings, buildings and other structures, motor vehicles, plant, machinery and other equipment. Refer to Australian Industry (cat. no. 8155.0) for further detail. Standard Institutional Sector Classification of Australia (SISCA) The SISCA is the central classification among ABS Standard Economic Sector Classifications. It is based on the System of National Accounts 2008 institutional sector classification, and comprises the sectors: non-financial corporations, financial corporations, general government, households, not-for-profit institutions serving households, and rest of the world (which includes only non-resident units, these being excluded from all other sectors). For more information, please refer to the Standard Economic Sector Classifications of Australia (SESCA) (cat. no. 1218.0). Total expenses The sum of all expense components. For general government sector, this includes only expenses related to waste management services. Total income The sum of all income components. For general government sector, this includes only income related to waste management services. Transfer station/waste depot A facility which temporarily houses waste prior to its transfer for treatment elsewhere. May involve some sorting, separation and baling, but not extensive reprocessing such as at a materials recovery facility or alternative waste treatment/technology plant. Transferred to other businesses/organisations for recovery or reprocessing Waste that is able to be recovered, but is not done so by the business/organisation that received it; rather, it is sent to another business/organisation for reprocessing. This includes transfers to other businesses/organisations classified to the waste industry or outside the scope of this collection. Wages and salaries The gross wages and salaries (excluding capitalised wages and salaries) of all employees of the business. This item includes severance, termination and redundancy payments, salaries and fees of directors and executives, retainers and commissions of persons who received a retainer, bonuses, and annual and other types of leave. Provision expenses for employee entitlements (e.g. provisions for annual leave and leave bonus, long service leave, sick leave, and severance, termination and redundancy payments) are also included. Payments related to salary sacrifice and payments to self-employed persons such as consultants, contractors and persons paid solely by commission without a retainer are excluded, as are drawings from profits. Waste Any discarded, rejected, unwanted, surplus or abandoned matter. Excludes materials that are reused at the source of generation. Waste management services Can include any combination of collection, transport, recycling, treatment, processing and disposal of waste. Waste stream The sector where the waste is produced; the source from which the waste is obtained. There are three main waste streams:
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