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Annual Report 2017-18
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Financial Statements 2018
Noosa Shire Council
Notes to the Financial Statements
for the year ended 30 June 2018
Note 30. National Competition Policy
Business activities to which the code of competitive conduct is applied
Noosa Shire Council applies the competitive code of conduct to the following activities:
Waste Management
Holiday Parks
This requires the application of full cost pricing, identifying the cost of community service obligations (CSO) and
eliminating the advantages and disadvantages of public ownership within that activity.
The CSO value is determined by Council, and represents an activities cost(s) which would not be incurred if the
primary objective of the activities was to make a profit. The Council provides funding from general revenue to the
business activity to cover the cost of providing non-commercial community services or costs deemed to be CSO's
by the Council.
The following activity statements are for activities subject to the competitive code of conduct:
Other Other Waste Holiday
Mgt Parks
2018 2018
$'000 $'000 $'000 $'000
Revenue for services provided to the Council - - 446 -
Revenue for services provided to external clients - - 14,812 3,265
Community service obligations - - 90 -
- - 15,348 3,265
Less : Expenditure - - (11,443) (2,354)
Surplus/(Deficit) - - 3,905 911
Description of CSO's provided to business activities:
Activities CSO Description
Waste collection and disposal charges for charitable
Waste Management
organisations.
Page 45
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