Tracking liquid waste

Waste facilities transporting and receiving hazardous liquid waste must record its movement using EPA’s online waste tracking system. Waste facilities receiving trackable liquid waste must also pay the liquid waste levy, which is imposed to reduce liquid waste and encourage its recovery rather than disposal.

Liquid waste is any waste that

  • has an angle of repose of less than 5 degrees
  • becomes free-flowing at or below 60°C or when it is transported
  • is not generally capable of being picked up by a spade or shovel

Trackable liquid waste

Schedule 1 of the Protection of the Environment Operations (Waste) Regulation 2014 lists wastes that require tracking when transported within, out of and into NSW. The Schedule contains three distinct parts

  • Part 1: Waste transported within NSW or interstate and required to be tracked
  • Part 2: Waste transported interstate and required to be tracked
  • Part 3: Characteristics of trackable wastes

Trackable liquid waste

  • is liquid waste described in Part 1 of Schedule 1
  • exhibits any of the characteristics specified in Part 3 of Schedule 1

A liquid waste that does not meet at least one of the criteria specified in both Part 1 and Part 3 of Schedule 1 is not classified as trackable liquid waste and is not subject to tracking requirements under the Regulation.

Liquid waste levy

The liquid waste levy applies to all waste that is

  • liquid
  • ‘trackable’
  • received at a scheduled waste facility anywhere in NSW

Using the online waste tracking system

All facilities that are required to pay the liquid waste levy must use the EPA’s online waste tracking system to record the movement of trackable liquid waste to and from that facility. The information in the table needs to be included in the online waste tracking system  

Table 1: Recording trackable liquid waste information

Trackable liquid waste and other material received at the facility

The occupier of the waste facility must record the following information for all trackable liquid waste and other material received at a facility

  • amount (in tonnes) and type of waste and other material received
  • date the waste/other material was received
  • registration number of any vehicle delivering the waste and other material to the facility.

Other material: ‘Other material’ is taken to mean any waste or non-waste substance that is mixed or in any way used to treat the trackable liquid waste, and may be a liquid or a solid.

Trackable liquid waste and other material stored at the facility

The occupier of the waste facility must record the amount (in tonnes) and type of waste and other material stored as at the end of each levy period, for all trackable liquid waste and other material.

Trackable liquid waste transported from the facility

All trackable liquid waste that is transported from a facility must be recorded on the EPA’s online waste tracking system in accordance with the waste tracking requirements. Where trackable liquid waste is being transported to another state or territory, tracking information must be recorded on a form approved by EPA for trackable liquid waste transported to that state or territory.

Waste and material other than trackable liquid waste transported from the facility

The occupier of a waste facility must record the following information for all waste and other material that is transported to another facility for recycling, reuse or disposal (whether a deduction has been claimed or not)

  • amount (in tonnes) and type of waste, waste-derived material and other material contained in the load that was transported from the facility
  • date the waste, waste-derived material and other material was transported from the facility
  • details of the recycling, mixing, blending or processing applied to the waste leaving the facility
  • details of the composition (including the proportion derived from trackable liquid waste) of any waste-derived material in the load
  • the registration number of the vehicle that transported the waste, waste-derived material, and other material
  • address of the place to where the waste was transported

Using the online system will help to calculate the liquid waste levy liability of the receiving facility. The online waste tracking system will generate an invoice for a facility’s outstanding levy balance after the end of each quarterly levy period.

The occupier of a scheduled waste facility must retain all records for at least 6 years after the record is made.

Information and help on how to use the online waste tracking system is available on the website or by phoning EPA’s Environment Line on 131 555.

Lodging a deduction claim

Occupiers of scheduled waste facilities wishing to claim waste deductions for transported trackable liquid waste must use the EPA’s online waste tracking system.

Liquid waste levy rate

Before the beginning of each financial year the EPA will notify liquid waste facilities of the levy rate for that year.

For the purposes of calculating liquid waste levy payments and deductions, one kilolitre of trackable liquid waste is taken to weigh one tonne.

The liquid waste levy is paid quarterly.

Facilities are required to pay within 28 days after the end of each 3-month period.

Table 2: Liquid waste levy payments

Levy period Last day of the levy period Date by which levy payment is required

December
January
February

 Last day of February

 28 March

March
April
May

 31 May

 28 June

June
July
August

 31 August

 28 September

September
October
November

 30 November

 28 December

The levy must be paid by cheque or electronic funds transfer to the EPA.

Exemptions from the levy

The EPA issues exemptions from the Waste Regulation tracking requirements for specific liquid wastes. The liquid waste levy is not payable on liquid wastes that have been exempted from tracking in NSW.

Penalties

All records are liable to periodic audit by authorised officers. If records have not been maintained as required by the Waste Regulation, or claims are found to be false, deductions or exemptions already granted to a facility may need to be repaid to the EPA. Where appropriate, penalty infringement notices, also known as on- the-spot fines, may be issued or prosecution action taken.

Where inadequate records have been kept, the EPA may estimate the tonnage of waste received by a facility by using available information, such as surveys, other facility records or information provided by EPA officers that have inspected the facility. This estimate will be used to determine a waste facility’s liquid waste levy liability.

Tags:

Page last updated