| TIP |
| To change a waste item in the Exemptions table, change the item on the Municipal, C&I, or C&D screen. |
The online system automatically records the exemptions claimed on the waste-received screens - municipal, commercial and industrial, construction and demolition.
The following types of waste received at a scheduled waste facility are exempted from the calculation of the contribution payable for each tonne of waste received at the waste facility:
- any liquid waste lawfully discharged at the waste facility into waters (in accordance with a licence under the Protection of the Environment Operations Act 1997 (POEO Act) or into a sewer,
- any spoil generated by dredging activities,
- any waste collected in accordance with a community service or activity, or arising from a biological outbreak or natural disaster, and that has been approved in writing for the purposes of this clause.
See clause 10, Protection of the Environment Operations (Waste) Regulation 2005.
Note: Claims for exemptions from a community service or activity, biological outbreak or natural disaster must be pre-approved by OEH, before being listed in the WCMR. Licensees must provide details in the WCMR of the wastes that an exemption is being claimed for, a specific quantity in tonnes of waste received over the month and the exemption approval number.
Liquid waste
Liquid waste is exempt from payment of the waste and environment levy if it is lawfully discharged at the waste facility into waters in accordance with a licence under the POEO Act or if it is lawfully discharged into a sewer. (Note: this waste does not need to be reported in the WCMR).
Dredging spoil
Spoil from dredging activities is exempt from payment of the waste and environment levy. For the purposes of claiming an exemption from the levy, dredging is defined as the excavation of natural material to provide and/or increase the dimensions of a waterway, or ensure that existing channels, berths or harbour works are maintained at their design specifications.
Community service waste
An exemption from the waste and environment levy may be claimed by groups performing a community service that involves the collection or receipt of waste for which they would not ordinarily be responsible (i.e. waste they did not generate). A community service is any activity that benefits the NSW community or environment and is undertaken voluntarily, not-for-profit or involves the provision of emergency relief.
The exemption would generally be provided for waste collected:
- as part of direct voluntary action such as Clean Up Australia Day;
- incidental to a community service such as unusable goods (waste) collected from community donations; or
- as part of provision of emergency relief such as assistance with the clean up and disposal of fire and storm damaged waste.
The exemption does not apply to wastes 'generated' by an organisation in the normal course of its business.
In order to claim the exemption, the group collecting the waste must make an application to OEH in writing detailing the organisation, types of waste, approximate quantity and alternatives to disposal that have been considered.
Waste from a natural disaster or biological outbreak
An exemption from the waste and environment levy may be claimed for waste collected as a result of a natural disaster or biological outbreak, where the person or group collecting the waste would not ordinarily be responsible for that waste.
A natural disaster is a serious disruption to a community caused by the impact of a naturally occurring event that requires a significant and coordinated multi-agency response (such as a bushfire or severe storm). A biological outbreak may similarly impact on a community or a plant or animal population (such as QX disease in oysters or avian flu).
In order to claim the exemption, an application must be made by the person or group collecting the waste, either in writing or by telephone providing details of the biological outbreak or natural disaster, the types of waste and approximate quantity. The exemption will generally be approved for a six-month period from the date of the application and a letter provided to the waste facility receiving the waste, advising of the exemption.
Exemption record-keeping
If you are claiming an exemption from the contribution you must keep accurate records of any exempted waste that is received at the facility, used on-site or transported to another premise, for at least 3 years from the date of making the claim, and ensure these records are available for inspection and audit by an authorised EPA officer.
Records include plans, specifications, maps, reports, books and other documents (such as weighbridge dockets, and exemption approvals issued to organisers of community services), whether in writing, in electronic form or otherwise).
The onus for proving claims for exemptions rests with the occupier of the facility. Failure to maintain proper records could result in facilities having to pay additional levy amounts or repay previous exemption claims.
For more information see Record-keeping requirements.
See clause 10, Protection of the Environment Operations (Waste) Regulation 2005.
