2018-06-27 SM - Attachment 1 to Item 2 - Directions Paper Transforming Queensland's Recycling & Waste Industry

Exemptions are likely to be conditional and for the most
part will require an application.
                                                              Residual waste resulting from
                                                              legitimate recycling activities will
                                                              have a concessional levy rate
   Exemption example—charity donation waste
                                                              The waste disposal levy will also recognise that legitimate
   Exemptions for ‘charity waste’ may apply to a              resource recovery and recycling activities still result in
   charitable recycling organisation that:                    residual waste streams that may need to be landfilled, by
   • is a not for profit group                                providing for a discounted rate or an exemption.
   • is a constituted charity organisation in                 This rate may increase over time in order to encourage
      accordance with the Collections Act 1966                greater efficiencies in resource recovery practices and
   • has obtained Deductible Gift Recipient status            opportunities for additional resource recovery to be explored.
      from the Australian Taxation Office and
   • actively and consistently operates a recycling           Token recycling efforts in order to avoid the levy will be
      and reuse program for the purpose of                    prevented by regulation by clearly defining a resource
      emergency assistance and or the support of              recovery activity and the eligibility criteria for the
      the charitable purpose of the organisation.             discounted rate.

   The exemption would apply to levyable waste
   that has been received as a donation but that              Operators of waste disposal
   cannot practicably be used for the purposes of             facilities will collect the levy
   the organisation. The exemption would not apply
   to waste that is generated as part of the normal           The operator of a waste disposal facility will be required
   business operation of the organisation.                    to collect the levy when the waste is presented to the
                                                              facility for disposal. A waste disposal facility may be
   A charitable organisation may apply for a ‘long term’      operated by, or on behalf of, a local government or by a
   exemption (e.g. for waste disposed of over a number        private company. The operator of the facility is required to
   of years) or on an as-needs basis. The charitable          remit the amount of levy owed, at a timing, and through a
   organisation would be issued with an exemption             process, to be determined in legislation.
   certificate and the exemption certificate code
   provided to the nominated disposal site or sites.          Operators will also be required to submit data in relation
                                                              to the waste received at the site for disposal and what
                                                              was received and segregated for recovery.
Targeted consultation will be undertaken with specific
sectors such as charities (through the peak body the
National Association of Charitable Recycling Organisations)   The levy will have a firm
to design a suitable and appropriate arrangement.             legislative base
The exemptions system will be reviewed regularly and
                                                              Legislation is required to introduce the levy. It will make
changes made as appropriate. Exempt wastes and
                                                              provision for application of the levy and provide penalties
conditions around exemptions will be contained in
                                                              for non-compliance. Non-compliance issues may be in
regulation and guidance material.
                                                              relation to failure to collect the levy, failure to remit the
Other wastes will be specifically excluded from the           levy payment or correct levy payment by the due date,
application of the levy, including:                           and failure to keep records.
• wastes that are disposed of on the site where they          While the legislation will establish the levy head of
   are produced, including, for example, red mud, fly          power and framework, regulation will set the levy
   ash, feedlot manures and waste rock from mining            amount, the administrative requirements for collection
   activities, and                                            and disbursement, any future increases and the levy
• materials that are segregated for recovery not disposal     collection zone. This will also include rules around
   at a landfill site.                                         stockpiling so this cannot be used as a long-term way to
                                                              avoid the levy. The legislation will allow for reviews of the
                                                              levy amount, levy differentiation and application.




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