Requirements for operators in the levy zone
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.
In this guide:
- Weighbridge requirements and measurement of waste
- Volumetric surveys
- Monthly summary data return
- Monthly detailed data return
- Record keeping
- Resource recovery area (RRA)
- Levy payment (to the state)
- Levy exemptions and discounts
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