Healthy Environment, Healthy Community, Healthy Business

Environment Protection Authority

Help - liquid waste levy

Introduction

The liquid waste levy applies to trackable liquid waste when it is received at a waste facility. Deductions from the levy apply if waste on which the levy is charged is subsequently sent offsite (whether treated or not):

  • for disposal at a landfill that pays the solid waste levy
  • as trackable liquid waste to a waste facility, or
  • for an approved reuse.

To facilitate payment of the levy, facilities normally negotiate a voluntary agreement (facility levy agreement) with the EPA on how their levy payment will be calculated. While the actual amount payable is determined by the Protection of the Environment Operations (Waste) Regulation, the facility levy agreement specifies which records will be used in calculating this amount.

Calculation of the liquid waste levy payable can be done using the liquid waste levy module of the online waste tracking system. 

The module is designed to complement the facility levy agreements and, when preparing a levy invoice using the tracking system, you should refer to the agreement for further information.

New invoice

In the liquid waste levy module, select New invoice and follow the prompts.

Facilities use either the transport certificate (TC) method or the stocktake method to calculate the levy and the appropriate form of the Create liquid waste levy invoice screen will be displayed (see Create or edit an invoice - transport certificate (TC) method and Create or edit an invoice - stocktake method below for more details). 

Once data has been entered, the following options are available:

  • Calculate
    Performs the calculations on the screen but does not save any data.
  • Print
    Generates a .pdf version of the invoice for printing.
  • Save
    Performs the calculations, saves the data and opens the edit screen so that the data can be edited if necessary.
  • Confirm
    Performs the calculations, saves the data and confirms the invoice. The invoice is submitted to the EPA for assessment.
  • Cancel
    Closes the screen, no data is saved.

Existing invoice

In the liquid waste levy module, select Existing invoice, and search for the desired invoice. From the search results, select the invoice you want and choose from the available functions:

  • View facility invoice report 
    Displays a report of all invoices and payments for the facility.
  • View TC consigned report 
    Displays a report of all TCs for waste consigned from the facility during the levy period. This report can assist in calculating the liquid waste facility deduction where this deduction is available.
  • View TC invoice report 
    Displays a report of all TCs used to calculate Trackable liquid waste received for the selected invoice.
  • View invoice
    Displays the selected invoice.
  • Edit invoice 
    Opens the invoice for editing. This function is only available for invoices which have not been confirmed. The calculate, print, save, confirm and cancel buttons function in the same way as the buttons on the new invoice screen.

Create or edit an invoice - transport certificate (TC) method

The screen displays or requires you to enter the following data:

  • Trackable liquid waste received 
    The system calculates this value from TCs in the system (see TC invoice report for the list of TCs used in this calculation).
  • Adjustment  
    Enter any adjustments specified in the facility levy agreement and any other adjustments approved by the EPA. Adjustments can be positive (increase the levy liability) or negative (reduce the levy liability). 
  • Net trackable liquid waste received 
    This is the amount of waste received that is leviable and is calculated by adding or subtracting Adjustments from Trackable liquid waste received.
  • Deductions 
    Enter any deductions permitted under the facility levy agreement.
  • Total deductions  
    Total of the deductions entered.
  • Contribution payable  
    The amount of levy payable (net trackable liquid waste less deductions multiplied by the current levy rate). 
  • Note  
    Enter any information that you want to attach to the invoice.

Create or edit an invoice - stocktake method

The screen displays or requires you to enter the following data:

  • Trackable liquid waste at the start of the levy period  
    From the facility stocktake (refer to the facility levy agreement for more information).
  • Trackable liquid waste at the end of the levy period  
    From the facility stocktake (refer to the facility levy agreement for more information).
  • Contribution payable 
    The amount of levy payable (stocktake at end of the levy period less the stocktake at the start of the levy period multiplied by the current levy rate).
  • Note  
    Enter any information that you want to attach to the invoice.
Page last updated: 13 June 2013