Deductions from the waste levy - transporting waste

When can a transported-waste deduction be claimed?

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

  • transported from an EPA-licensed landfill for a lawful activity after being processed, recovered or recycled on-site
  • transported from an EPA-licensed landfill to another facility for lawful processing, recovery or recycling
  • transported to another EPA-licensed landfill for lawful disposal, the second EPA-licensed landfill will pay the levy when this waste is received

A ‘lawful’ activity is one that 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.

What is 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 received more than 24 months before the date the deduction is claimed
  • waste for which the waste levy was not required to be paid
  • landfill gas or anything derived from landfill gas
  • landfill leachate or other waste derived from landfill leachate

How is a deduction for mixed waste calculated?

When leviable waste is mixed at a landfill with non-leviable waste (i.e. 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)

How is a deduction for green waste calculated?

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.

How is a transported-waste deduction claimed?

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 888KB).

What happens when a deduction is disallowed?

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.

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