Requirements for operators in the levy zone Guide
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.
Important dates for the levy that may apply to your site and operations
30 June in each year
- Annual volumetric survey to be carried out.
31 July in each year
- Annual volumetric survey results to be submitted to the department.
30 June 2024
- Install a weighbridge for sites required to hold an Environmental Authority for the disposal of less than 5,000 tonnes of waste in a year.
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Weighbridge requirements and measurement of waste
Weighbridge installation
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:
- 1 July 2019 – if the site is required to hold an Environmental Authority (EA) for the disposal of more than 10,000 tonnes of waste in a year
- 1 July 2021 – if the site is required to hold an EA for the disposal of between 5,000 and 10,000 tonnes of waste in a year
- 1 July 2024 – for any other operator
- Sites disposing of less than 2,000 tonnes of waste a year, may apply for a further exemption from the requirement to install a weighbridge until 30 June 2029.
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.
How waste is measured
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:
- minor deliveries (e.g. food and office supplies delivered for staff use) weighing less than 1 tonne are not required to be measured
- delivery of large amounts of material (e.g. fuel for site equipment, building materials, or virgin materials for operational purposes) weighing more than 1 tonne must be measured
- vehicles that pass through the site in transit and no material is delivered to or removed from the site, no measurement is required.
Measurement by weighbridge
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:
- has a written agreement with the department under section 60(3) of the Act that it is not practicable to use the weighbridge to measure a specific waste load (e.g. a large aircraft that cannot fit over the weighbridge)
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:
- the event that resulted in the weighbridge being out of operation
- when the weighbridge first became out of operation
- whether the weighbridge is still out of operation
- if the weighbridge is still out of operation – what actions are being taken to bring the weighbridge back into operation.
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.
Measurement by deeming
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.
Alternative weighbridge waste measurement
Agreement for alternative to weighbridge measurement for particular wastes, or for internal waste movements
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’:
- A one-off amount – a single delivery or movement of waste or other material into or within the waste disposal site
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.
- Multiple amounts – more than one delivery or movement of waste or other material within the waste disposal site
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.
More information
- Find more applications and forms to help you meet your waste levy requirements in Queensland.
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Volumetric surveys
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.
When do surveys need to be conducted and results submitted?
- Annual volumetric surveys must be carried out in June each year. The results of the volumetric survey are to be entered into the Queensland Waste Data System (QWDS) and submitted before the end of July in the year that they are conducted.
- New landfill cell volumetric surveys must be carried out once the construction works are completed and before the cell is used for the first time for disposing of waste to landfill at the site. The results of the volumetric survey must be entered into the Queensland Waste Data System (QWDS) and submitted before the end of the month immediately following the month that the volumetric survey was carried out.
What information do I need to report?
The operator must ensure that the annual volumetric survey is carried out for:
- each landfill cell where waste has been disposed of since the last volumetric survey required
- all stockpiled waste within the levyable part of the site
- all stockpiled waste within the declared RRA.
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.
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.
How do I report volumetric survey results?
- Submitting topographical plan: The required topographical plan of the site and any other relevant attachments are to be submitted by email to wastelevyapps@des.qld.gov.au
- Submitting results: The results of volumetric surveys are to be reported in QWDS. When submitting results, you will be required to declare that the information is true and correct, and you must confirm that the required topographical plan has been provided to the department. More information about QWDS.
- Submission finalised: Automated notification will be provided via QWDS once the department has accepted the topographical plan and the volumetric survey result have been accurately submitted.
Volumetric survey – converting volume to weight guide:
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 2017References for default conversion factors:
- Waste Authority, Government of Western Australia
- Australian Hazardous waste data and reporting standard
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Monthly summary data return
Waste summary data return requirements
Summary data returns provide information the chief executive requires to calculate the amount of levy owing and are required from the following operators:
- operators of levyable waste disposal sites in the waste levy zone
- operators of levyable waste disposal sites in the non-levy zone if any levyable waste, generated in the waste levy zone or interstate, is received at the sites during the levy period to which the return relates.
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.
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Monthly detailed data return
Waste detailed data return requirements
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:
- 1 July 2019 – if the operator is required to hold an environmental authority (EA) for the disposal of more than 10,000 tonnes of waste a year at a site
- 1 July 2021 – if the operator is required to hold an EA for the disposal of between 5,000 and 10,000 tonnes of waste a year at a site
- 1 July 2024 – for any other operator.
Detailed data returns are also required from the following operators in the non-levy zone:
- operators who are required to hold an EA for the disposal of more than 5,000 tonnes of waste in a year at a site, and at least 50 tonnes of levyable waste, generated outside of the non-levy zone, is received at the site during the levy period to which the return relates.
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.
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Record keeping
Record keeping requirements
Waste disposal site operators must keep records for a minimum of five years, such as:
- weighbridge records
- waste data returns (summary and detailed data)
- if weight measurement criteria were used, records of vehicles delivering waste to the site
- volumetric survey results.
Types of waste to be measured and reported
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:
- landfills or subsequently moved from the site
- resource recovery area (RRA)
- RRA and subsequently moved from the area to any other part of the site, or moved outside the waste disposal site in a vehicle with a gross vehicle mass (GVM) or a gross combination mass (GCM) greater than 4.5 tonnes.
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Resource recovery area (RRA)
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:
- the recycling activities conducted in the RRA, or
- the physical barrier or points of access for the RRA that do not change the boundaries of the RRA,or
- the entity having responsibility for the operation of the RRA,
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.
Important dates to note
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.
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Levy payment (to the state)
Levy payment
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.Unpaid waste levy amounts
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.
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Levy exemptions and discounts
Exempt waste
The waste levy legislation provides specific exemptions and discounts from the waste levy.
Exempt waste – by definition
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:
- waste resulting from a declared natural disaster, such as a cyclone, bushfire or flood
- serious local event waste
- certain types of lawfully managed and transported asbestos waste
- dredge spoil
- clean earth
- litter and illegally dumped waste collected by government, councils or forestry plantations licensees
- other exempt waste prescribed under section 8 of the Regulation.
These exemptions are determined by waste disposal site operators.
Exempt waste – by application
Other exemptions are available on approval by the department under section 28 of the Act—these include:
- waste received as part of charity donations that cannot practicably be re-used, recycled or sold
- litter and illegally dumped waste which is collected as part of a community activity (such as ‘Clean Up Australia Day’)
- waste necessary for the operation of the levyable waste disposal site, such as for building infrastructure, temporary or daily cover, progressive or final capping, batter construction, profiling and site rehabilitation
- some types of earth contaminated with a hazardous contaminant from land listed on the environmental management register or contaminated land register
- biosecurity waste
- serious local event waste.
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.
Exempt waste for on-site operational purpose
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.
Discount for recycling residue waste
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.
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