Since 1 July 2019, the way waste is disposed of in Queensland has changed.
Operators of waste disposal sites located within the levy zone are required to pay a levy on waste disposed to landfill.
The Department of Environment, Science and Innovation (the department) is responsible for administering Queensland’s waste levy.
This is a summary of how to meet your obligations under the waste levy. Refer to the Waste Reduction and Recycling Act 2011 (the Act) and the Waste Reduction and Recycling Regulation 2011 (the Regulation) or a full list of obligations and requirements.
All levyable waste disposal sites in the levy zone need to install a weighbridge by particular dates except for very small sites, whom the operators of may apply to the department for an exemption for up to 10 years under a transitional arrangement.
Weighbridges are required to be installed at a waste disposal site by:
Where a site does not have a weighbridge, or where the weighbridge is inoperable, there is a consistent way of deeming the amount of waste from the capacity of the vehicle or container.
From 1 July 2019, operators of levyable waste disposal sites are required to measure waste that enters the site and correctly remit the waste levy to the State.
Other (non-waste) material will also be required to be measured if it weighs more than 1 tonne. Examples of non-waste material entering a waste disposal site include:
If a site has a weighbridge—regardless of whether it is required to install a weighbridge or not—then the site operator must use the weighbridge and comply with the relevant requirements.
In some circumstances, this requirement does not apply if the operator:
The National Measurement Institute specifies requirements for operators of weighbridges that are used for trade that must be complied with. Weighbridges must be maintained in proper working order and verification undertaken to ensure measurement accuracy in accordance with the National Measurement Act 1960 (Cth).
If the weighbridge is out of operation, it must be repaired and be operational as soon as possible. If the situation continues for more than 24 hours, the department must be notified within 3 days of the weighbridge becoming inoperable, with the following details:
When the operator sends this notification, if the weighbridge is still out of operation, the operator must notify the department of it being brought back into operation within 3 days after it starts operating again.
To notify the department of a weighbridge being out of operation, please email Waste Avoidance and Recovery Services at WasteLevyApps@des.qld.gov.au and Enquiries.QWDS@des.qld.gov.au.
In the absence of a weighbridge, or where the weighbridge is out of operation, operators must use the weight measurement criteria to deem the amount of waste, or other material that is not waste greater than 1 tonne, based on the type of vehicle or capacity of the container.
Read the weight measurement criteria in the regulation.
Under the Waste Reduction and Recycling Act 2011 (the Act), sites with weighbridges are required to use the weighbridge for movements of waste or other material in and out of the waste disposal site, and for internal movements between different areas within the waste disposal site, such as between a resource recovery area (RRA) and a levyable waste disposal (LWD) part of the site.
If measurement using a weighbridge is not practicable for a particular amount of waste or other material, section 60(3) of the Act allows for the measuring and recording to be done in another way agreed to in writing by the operator and the chief executive.
An operational policy will help landfill operators who would like to seek an agreement to measure and record waste in an agreed way when it’s not practicable to use a weighbridge. An agreement request will also need to be completed.
There are 2 main circumstances in which operators may apply to measure waste in an ‘agreed way’:
From time to time, waste or other material may be presented that cannot fit over the weighbridge, for example a large aircraft or a large amount of building materials.
In these circumstances, measuring in compliance with the weight measurement criteria (‘deeming’), or an alternative way of measuring where the weight of the waste is known, may be an acceptable agreed way.
In some circumstances, the use of the weighbridge for movements of waste or other material (‘internal movements’) between different areas within the waste disposal site may be impracticable due to site safety, logistical or development approval restrictions. For example, trucks moving a particular type of waste from a resource recovery area to the levyable part of the site may not fit over the weighbridge, or site vehicles cannot legally or safely turn to re-enter the site after travelling outwards over the weighbridge.
In these circumstances, measuring the waste or other material using a Trade Approved Instrument with a Certificate of Verification and data plate displaying an approval number from the National Measurement Institute may be an acceptable agreed way.
Agreements under this circumstance must be temporary, meaning there is an expectation that actions will be taken to address the issue so that the weighbridge can be used, and will be subject to reporting requirements.
There are two types of volumetric surveys that may be submitted by an operator.
Annual volumetric surveys - required to be carried out at each levyable waste disposal site within the levy zone. The survey must be for each landfill cell where waste has been disposed of since the last volumetric survey, for all stockpiled waste at the site, and for all stockpiled waste within a declared resource recovery area (RRA).
New landfill cell volumetric surveys - required to be carried out for any new landfill cell.
The operator must ensure that the annual volumetric survey is carried out for:
The operator must ensure that the new landfill cell volumetric survey is carried out for the landfill cell.
For any volumetric survey, a topographical plan of the site is to accompany the survey. It must be signed and certified as accurate by a surveyor registered under the Surveyors Act 2003 and comply with specifications set out in the Guideline: Volumetric surveys under the Waste Reduction and Recycling Act 2011.
This guideline is intended to assist operators of waste disposal sites to prepare and submit volumetric survey results (including topographical plans), in accordance with the Waste Reduction and Recycling Act 2011. The guideline provides an attachment that details the step by step process of entering and submitting the results in QWDS.
Please refer to the guideline before submitting the volumetric survey results and topographical plan to the department.
For stockpiled waste you need to report the conversion factor from cubic metres to tonnes. Default conversion factors of commonly stockpiled waste are provided in the table below.
These conversion factors may be used in a volumetric survey for calculation of stockpile weights where site specific information is otherwise not available. These figures have been provided as a general guide to assist site operators, however it is at the discretion of the site operator to select a more appropriate conversion factor for a material where site specific information is available. If an alternative conversion factor is used, you must submit supporting information with your topographical plan.
To calculate tonnes from m3, multiply the conversion factor by the volume (in m3).
| Material | Default conversion factor - tonnes/m3 |
|---|---|
| Paper | 0.2 |
| Cardboard | 0.1 |
| Plastics | 0.14 |
| Metals - Ferrous | 0.5 |
| Metals - Non-ferrous | 0.14 |
| Glass | 0.35 |
| Concrete | 1.5 |
| Bricks | 1.2 |
| Soil, sand, clean fill | 1.3 |
| Organics - Garden Organics / Green waste | 0.15 |
| Organics - Food Organics | 0.5 |
| Organics - Timber / Wood | 0.19 |
| Rubber/tyres | 0.3 |
| Textiles | 0.15 |
| Mixed co-mingled recyclables (uncompacted) | 0.06 |
| Mixed building waste | 0.7 |
| Other / mixed - putrescible | 0.3 |
| Other / mixed - inert | 1.1 |
| Hazardous Waste(s) |
Refer to appendix E 'Unit Conversion Factors' of the Australian Hazardous waste data and reporting standard 2017 |
References for default conversion factors:
Summary data returns provide information the chief executive requires to calculate the amount of levy owing and are required from the following operators:
Summary data returns must be provided by the end of the month after a levy period (e.g. 31 August for a July levy period). Operators of a levyable waste disposal site can apply for an extension of time to submit a waste data return if they are unable to meet the due date. Applications for an extension of time must be made prior to the due date for the waste data return.
Application forms are available for download from Applications and forms.
Summary returns are to be made via the QWDS (Queensland Waste Data System).
Any changes to a summary data return can be made in QWDS. These must be made within four months of the due date for that levy period. Please refer to the Waste Data Return Adjustment Policy for further information.
Detailed data returns provide comprehensive information about movements of waste and materials at waste disposal sites. Operators in the Metro and Regional waste levy zones are required to submit them for each levy period from:
Detailed data returns are also required from the following operators in the non-levy zone:
Detailed data returns must be provided by the end of the month after a levy period (e.g. 31 August for a July levy period).
Operators of a levyable waste disposal site can apply for an extension of time to submit a waste data return if they are unable to meet the due date. Applications for an extension of time must be made prior to the due date for the waste data return.
Application forms are available for download from Applications and forms.
The detailed data file specification will assist waste disposal operators and their weighbridge software providers to understand what is required for a detailed data return.
The Levy Detailed Data Troubleshooting Guide will assist waste disposal operators when uploading the detailed data file into QWDS. If you experience any issues uploading your detailed data file you can find the possible errors you may experience and how to resolve the error in this guide.
Waste disposal site operators must keep records for a minimum of five years, such as:
All waste delivered to a waste disposal site is required to be reported in tonnes. Movements of waste (or other material of more than one tonne) must be measured and recorded, including waste delivered to:
Areas at a waste disposal site used for recycling activities must be declared as a resource recovery area (RRA) 20 days before using the area as a RRA—only then will waste delivered to these areas not incur the levy.
From the declared date for commencement of the RRA, waste entering the RRA will not incur the waste levy. Waste moving from the RRA to the levyable waste disposal site will incur the levy.
The declaration must be made on the approved form and be accompanied by a plan of the waste disposal site indicating the RRA and showing the RRA’s physical barrier to prevent vehicle movement and points of access.
Changes or amendments to the declared RRA must be notified to the department.
If the only change to the RRA is a change to:
you need to notify the change within 7 days after the change happens.
If an amendment to the declared RRA is to occur, the amendment must be notified at least 20 days before the amendment is to take effect.
An amendment or change form is available to download from Applications and forms.
RRAs and their stockpiled waste are also to be included in site volumetric surveys.
Declaration of a resource recovery area (RRA) – at least 20 days before using the area as an RRA.
Amendment to the declared RRA – at least 20 days before amendment is to take effect.
Change to declared RRA – within 7 days after the change happens.
After submitting summary data returns, waste disposal site operators will receive a monthly invoice stating the total of all waste levy amounts payable to the State for that levy period.
The operator must pay the levy amount detailed in the invoice by the stated due date, which is the end of the 28th day of the second month after the end of the levy period (e.g. the payment would be due on 28 September 2021 for the July 2021 levy period).
Operators of a levyable waste disposal site can apply for an extension of time to pay the waste levy if they are unable to meet the due date. Applications for an extension of time must be made prior to the due date for payment.
Application forms are available for download from Applications and forms.
If a waste levy amount owed by an operator remains unpaid after the payment due date, interest is charged on the unpaid amount for each day following the payment due date, until payment is made.
Interest on any outstanding levy amount is payable at the same rate as unpaid tax under the Taxation Administration Act 2001.
The waste levy legislation provides specific exemptions and discounts from the waste levy.
Some waste types are automatically exempt from the levy under section 26 of the Waste Reduction and Recycling Act 2011 (the Act) and under the Waste Reduction and Recycling Regulation 2023 (the Regulation), and do not require an application, including:
These exemptions are determined by waste disposal site operators.
Other exemptions are available on approval by the department under section 28 of the Act—these include:
Application forms are available to download from Applications and forms.
Exemption approval holders must present an exemption certificate and exemption code when delivering this type of waste to the waste disposal site. The waste disposal site operator must record the exempt waste number in the gate transaction record.
A waste disposal site operator may apply for waste to be exempt for on-site operational purposes, if the site does not receive other exempt waste (such as clean earth for daily cover) sufficient to meet the operational purpose. An exemption is only required for waste being used in the levyable waste disposal site, not the resource recovery area.
The waste disposal site operator must record the exempt waste number on the certificate of exempt waste against each transaction for movement of the waste into the levyable waste disposal site.
A requirement of certificate holders for exempt waste for on-site operational purpose is to provide a report by 30 November each year, for the preceding financial year. A guideline and template reporting table is available to provide operators with guidance to fulfil this reporting obligation.
The application form, guideline and template reporting table is available to download from applications and forms.
Recycling residue waste is defined as waste from a recycling activity after the recoverable components have been removed from the material that is commonly disposed of to landfill.
A person conducting an eligible recycling activity, as prescribed in schedule 3 of the Regulation, may apply for a discounted rate for the waste levy for residue waste. The discounted rate can be found in the Regulation. For more information visit For recyclers.
Requirements for operators in the levy zone , 26 Feb 2024, [https://oss-uat.clients.squiz.net/environment/circular-economy-waste-reduction/disposal-levy/operators/levy-zone]
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