Exempt waste

Under the Waste Reduction and Recycling Act 2011 (the Waste Act), some waste may be exempt from the waste levy. This includes:

• Disaster management and serious local event waste
• Approved exempt waste (by application only)
• Other specific exempt wastes (automatically exempt)
• Other declared wastes (exceptional circumstances)

It is important to note that despite a waste being exempt from the levy, a landfill operator may charge a gate fee to receive and manage the waste. This fee is separate to the waste levy and is set by the landfill operator.

Changes to clean earth exemption

From 1 July 2023, the levy exemption for clean earth disposed to landfill will be removed. Clean earth is a resource that can be used for many purposes other than disposal in landfills. The Queensland Government is the only government that has provided a levy exemption for clean earth, one of the most disposed waste types since the levy started.

From this date, disposal of clean earth into landfill will be charged at the general waste levy rate of the levy zone it is generated in. This change is to encourage business and industry to build capacity and processes to divert this resource away from landfill.

Landfill operator obligations

Despite exemption from the levy, the landfill operator must still comply with other waste levy obligations, such as remitting levy on all waste received and disposed of at the site, installing weighbridges, and reporting to the Department of Environment, Science and Innovation. The relevant exempt waste number must be used in data recording and waste data returns. See information for landfill operators for details.

Disaster management and serious local event waste

Exempt waste includes wastes generated as a result of a disaster (e.g. flooding or bushfire) or a serious local event.

These exemptions are issued following the Queensland Government declaring a disaster situation or a local government notifying the department of serious local event.

For information about waste exemptions for disaster management and serious local event waste, including details of exemptions currently in effect and how local governments can notify the department of a serious local event, see Exemptions for disaster waste.

Approved exempt waste (by application)

Types of waste for which an application can be made

A person may apply to the department for approval of certain waste as exempt waste. The application may be about only one of the following types of waste:

• 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 an organised community clean up activity
• earth contaminated with a hazardous contaminant from land listed on the environmental management register or contaminated land register
• waste necessary for the operation of the leviable waste disposal site, such as for building infrastructure, temporary or daily cover, progressive or final capping, batter construction, profiling and site rehabilitation.

In addition:

• The chief executive of the department that administers the Biosecurity Act 2014 may make an application about biosecurity waste.
• The chief executive of a local government area may make an application about serious local event waste (to extend the exemption period).

How to apply for waste levy exemption

A person may apply to the department for a waste levy exemption by completing and submitting the relevant application form. All the information requested in the form, and any relevant fees, must be provided.

Each application may only be for one of the exempt waste types. If you are seeking an exemption for multiple wastes, a separate application form must be submitted for each waste type.

The application process and timeframes for assessing waste levy exemptions are outlined below.

• Application is submitted to the department
• The department will consider the application and within 28 days either:
  • make a decision
    or
  • ask for more information.
• If the department asks for more information, the applicant will be given a reasonable timeframe to provide this and the decision will be made within 28 days of receiving the information.
• Within 5 business days of making the decision, the department will:
  • if approved: issue a notice including an exemption certificate and unique exempt waste number
    or
  • if refused: issue an information notice about the decision.

It is important that all relevant supporting information is provided when making an application. An application is taken as withdrawn if an applicant does not respond to an information request within the timeframe stated. Further, applications where a decision is not made within 28 days of receiving the application or further information are considered to be refused.

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What happens if my application is approved?

If the application is approved, the department will issue you a notice of approval that details:

• the waste that has been approved as exempt waste
• the period of the approval
• any conditions of the approval (e.g. specific landfills the waste can be disposed at and the amount of exempt waste that can be disposed of).

The notice will include an exemption certificate and unique exempt waste number.

What if my application is refused?

If the application is refused, the department will issue you an information notice that includes the reason for the decision and any relevant information on review rights.

When delivering the waste to a landfill for disposal, the waste levy will apply.

Disposing approved exempt waste to landfill

The approval holder must do the following in order to receive the levy exemption when disposing the exempt waste to the approved landfill:

• present the exemption certificate and unique exempt waste number (included on the exemption certificate) to the landfill operator
• comply with any conditions of the exemption certificate.

Other specific exempt wastes

Some waste types are automatically exempt from the levy through the Waste Act. An application for these types of wastes is not required. This includes:

• certain types of lawfully managed and transported asbestos waste
• dredge spoil if, for dredge spoil that is acid sulphate soil, the dredge spoil has been treated in accordance with best practice environmental management for the treatment and management of acid sulphate soils
• clean earth (until 1 July 2023)
• litter and illegally dumped waste collected by or for the State, a local government, or a forestry plantation licensee
• other waste prescribed by regulation
• other declared wastes (exceptional circumstances).

When disposing of these types of exempt wastes to landfill, you must provide evidence to the landfill operator that the waste meets the definition of exempt waste in section 26 of the Waste Act.

Asbestos waste

If certain criteria are met, asbestos waste may be exempt from the levy. Read the information sheet (PDF, 487 KB) for guidance on how the waste levy applies to the disposal of asbestos waste.

Clean earth

Clean earth is exempt from the waste levy until 30 June 2023, after that it will be charged at the general waste levy rate.

Earth is defined in the Waste Act as natural materials such as clay, gravel, sand, soil, and rock both individually and collectively. Clean earth is defined as earth that is not contaminated with waste or otherwise contaminated with a hazardous contaminant. Earth may be considered a waste if it is a left over or unwanted by-product from an activity, or surplus to the activity.

Clean earth does not include acid sulphate soil unless the soil:

• is not contaminated with waste or a hazardous contaminant, other than naturally occurring iron sulphides that produce sulphuric acid when exposed to air
• has been treated in accordance with the prescribed guideline for best practice environmental management for the treatment and management of acid sulphate soils.

When delivering clean earth to a landfill, you must provide evidence to support that the earth being disposed of meets the definition for clean earth and does not include waste (such as pieces of concrete, ceramics, or bricks) or hazardous contaminants. If the earth does contain or is mixed with waste or a hazardous contaminant, the waste levy obligations apply to its disposal, including use as fill.

Prescribed by regulation

The following waste is exempt from the waste levy under the Waste Reduction and Recycling Regulation 2011:

• waste water that meets the water quality for irrigation and general water use requirements stated in the guideline for water quality (PDF, 1.83MB), chapter 4.2; or
• waste water that meets the water quality for livestock drinking water requirements stated in the guideline for water quality (PDF, 1.83MB), chapter 4.3; or
• alum sludge or other residuals produced as a result of a drinking water treatment process (until the end of 30 June 2024); or
• waste generated in Norfolk Island and imported by the Norfolk Island Regional Council into Queensland (until the end of 30 June 2026); or
• fly ash produced by a power station (until the end of 30 June 2029); or
• residue waste from
  • a glass beneficiation plant; or
  • a material recovery facility.

When disposing of these types of exempt wastes to landfill, you must provide evidence to the landfill operator that the waste meets the criteria in in section 8 of the Waste Reduction and Recycling Regulation 2023.

Other declared wastes (exceptional circumstances)

The department may declare a waste to be exempt in exceptional circumstances. These exemptions are granted at the department’s discretion in accordance with section 35 of the Waste Act. Conditions may be imposed on any exemption declaration made.

Information about the declaration, including the exempt waste number, will be provided to the relevant local government and waste disposal site.

When disposing of waste declared exempt by the department due to exceptional circumstances, you must:

• provide the exempt waste number issued for the declaration to the landfill operator
• comply with any conditions of the declaration.

Declaration of Exempt Waste – Power Station Ash Waste

The department has declared power station ash waste (fly ash combined with other ash waste) as exempt from the waste levy from 1 July 2019 to 31 December 2024 inclusive.

The Declaration of Exempt Waste – Power Station Ash Waste (PDF, 110 KB) details this exempt waste and conditions that apply.

The conditions of the declaration are:

• Exempt waste means power station ash (fly ash combined with other ash waste) produced by a power station in the State of Queensland.
• Waste is exempt waste for the period 1 July 2019 up to and including 31 December 2024 only.