For charitable recycling organisations

Recognised religious organisation conducting a charitable recycling activity

For charities that are a:

• religious denomination and therefore exempt from the requirement to register under the Collections Act 1966, and are instead;
• recognised under the Marriage (Recognised Denominations) Proclamation 2018 pursuant to the Marriage Act 1961.

The department has declared that waste that has been donated to a recognised religious organisation but that cannot practically be re-used, recycled or sold is exempt waste.

The Declaration of Exempt Waste–waste donated to a recognised religious organisation conducting a charitable recycling activity (PDF, 150.8 KB) details this exempt waste and conditions that apply.

A recognised religious organisation is an organisation that–

1. is affiliated with a recognised denomination declared under the Marriage (Recognised Denominations) Proclamation 2018, and
2. fulfils the requirement of a charity under section 5 of the Collections Act 1966.

The conditions of the declaration are–

• an organisation seeking to operate under this declaration must request and obtain approval from the department.

in requesting approval the organisation must provide:

1. information demonstrating the organisation:
   1. meets the definition of recognised religious organisation; and
   2. meets those parts of the definition of charitable recycling entity under sections 28(5)(a) and 28(5)(d) of the Act
2. information as required in the approved form ‘Approval of waste as exempt waste—charitable recycling entity’, other than information relevant to section 28(5)(b) and 28(5)(c) of the Act.

• If a request under this declaration is approved and a waste levy exemption issued, it must be presented each time the exempt waste is delivered to a waste disposal facility.
• The waste under this declaration is exempt from the date of declaration until 30 June 2027.
• A waste levy exemption issued under this declaration may be cancelled or amended for any of the reasons outlined in section 34 of the Act.

The declaration states a request for approval will be considered along the lines of the criteria for assessment of an exempt waste application made under section 28 of the Waste Reduction and Recycling Act 2011. If a request under the declaration is approved and a waste levy exemption issued, it must be presented each time the exempt waste is delivered to a waste disposal facility.