Deductions from the waste levy - transporting waste

Eligible transported waste deductions for landfill sites

An occupier of a levy liable scheduled waste disposal facility (an EPA-licensed landfill) may claim a deduction for each tonne of waste received at that facility that is

  • transported from the facility for a lawful use after being processed, recovered or recycled on-site
  • transported from the facility to another facility for lawful processing, recovery or recycling
  • transported to another EPA-licensed landfill for lawful disposal

To be lawful, the activities must be carried out in accordance with any necessary approvals (such as development consent or an environment protection licence) and must comply with all other legal requirements.

Eligible transported waste deductions for intermediary sites

A resource recovery facility is levy liable and the levy liability is calculated in WARRP on every tonne of waste entering your site. However, when waste is processed for lawful reuse under a resource recovery order and leaves the site, the levy is extinguished. If your site is managed well, no levy should actually be paid unless waste is stockpile for over 12 months, your facility exceeds the authorised amount or waste is illegally disposed.

Waste not eligible for a transported-waste deduction

A transported-waste deduction cannot be claimed for the following types of waste

  • waste already exempted from the waste levy
  • waste exhumed in contravention of clause 110A of the Waste Regulation

  • waste received more than 24 months before the date the deduction is claimed (for landfills)
  • landfill gas or anything derived from landfill gas
  • landfill leachate or anything derived from landfill leachate

Calculating the deduction for mixed waste

When leviable waste is mixed at a landfill with non-leviable waste (waste that is not subject to a levy such as material won on-site) and sent off-site for re-use or disposal, a deduction can only be claimed on the leviable component of that mixed waste.

The following formula should be used to calculate the deduction amount:

= total mixed material (waste and non-waste) transported from an EPA-licensed
landfill (tonnes)
 -  non-leviable waste and non-waste material (tonnes)

Deductible waste = total mixed material (waste and non-waste) transported from an EPA-licensed landfill (tonnes) – non-leviable waste and non-waste material (tonnes)

Calculating the deduction for green waste

Due to the potential weight lost when green waste is composted, a difference may occur between the weight of green waste received and the weight of composted green waste that leaves an EPA-licensed landfill.

A transported-waste deduction for green waste must be calculated on the basis that over a financial year the dollar value of the green waste leaving the premises cannot exceed that of green waste received.

An EPA-licensed landfill can only claim a transported-waste deduction for green waste that has left the premises for a lawful activity.

Claiming a transported waste deduction

Transported waste deductions must be claimed by completing an EPA-licensed landfill waste contributions monthly report (WCMR). The WCMR must be accompanied by any evidence required by the EPA to support a deduction claim.

The deduction must be calculated on the weight (in tonnes) of waste transported from an EPA-licensed landfill using the weight recorded by a weighbridge or, if no weighbridge is installed or used, the weight determined in accordance with the vehicle weight conversion factors in Waste Levy Guideline 4 – Weight Conversion Factors of the Waste Levy Guidelines (PDF 230KB).

Disallowed deductions

The EPA may disallow a deduction if it does not meet the requirements of the Protection of the Environment Operations (Waste) Regulation 2014 (the Waste Regulation). When this occurs, the claimant will be required to repay the deduction.

The onus for proving the deduction claim rests with the EPA-licensed landfill. Failure to maintain proper records could result in a deduction claim being disallowed and the claimant having to pay additional levy amounts.

More information

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