Requirements for operators in the levy zone
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.
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