Healthy Environment, Healthy Community, Healthy Business

Environment Protection Authority

Environmental Issues

Waste and recycling

Liquid waste reporting and recording requirements

What information needs to be recorded?

Scheduled waste facilities that are required to pay the liquid waste levy must maintain records for trackable liquid waste received at the facility, including waste and other material that is transported to another facility for recycling, reuse or disposal.

Table 1: Recording trackable liquid waste information

Trackable liquid waste and other material received at the facility

The occupier of the waste facility must record the following information for all trackable liquid waste and other material received at a facility:

  • amount (in tonnes) and type of waste and other material received
  • date the waste/other material was received
  • registration number of any vehicle delivering the waste and other material to the facility.

Other material: ‘Other material’ is taken to mean any waste or non-waste substance that is mixed or in any way used to treat the trackable liquid waste, and may be a liquid or a solid.

Trackable liquid waste and other material stored at the facility

The occupier of the waste facility must record the amount (in tonnes) and type of waste and other material held in storage as at the end of each levy period, as detailed in the general fact sheet on trackable liquid waste, for all trackable liquid waste and other material stored at a facility.

Trackable liquid waste transported from the facility

All trackable liquid waste that is transported from a facility must be recorded on the EPA’s online waste tracking system in accordance with the waste tracking requirements. Where trackable liquid waste is being transported to another state or territory, tracking information must be recorded on a form approved by EPA for trackable liquid waste transported to that state or territory.

Waste and material other than trackable liquid waste transported from the facility

The occupier of a waste facility must record the following information for all waste and other material that is transported to another facility for recycling, reuse or disposal (whether a deduction has been claimed or not):

  • amount (in tonnes) and type of waste, waste-derived material and other material contained in the load that was transported from the facility
  • date the waste, waste-derived material and other material was transported from the facility
  • details of the recycling, mixing, blending or processing applied to the waste leaving the facility
  • details of the composition (including the proportion derived from trackable liquid waste) of any waste-derived material in the load
  • the registration number of the vehicle that transported the waste, waste-derived material, and other material
  • address of the place to where the waste was transported.

How long should records be retained?

The occupier of a scheduled waste facility must retain all records for at least 6 years after the record is made.

What are the penalties for not keeping records?

All records are liable to periodic audit by authorised officers. If records have not been maintained as required by the Protection of the Environment Operations (Waste) Regulation 2014 (the Waste Regulation), or claims are found to be false, then deductions or exemptions already granted to a facility may need to be repaid to the EPA. Where appropriate, penalty infringement notices (also known as on- the-spot fines) may be issued, or prosecution action may be taken.

Where inadequate records have been kept, the EPA may estimate the tonnage of waste received by a facility by using available information, such as surveys, other facility records or information provided by EPA officers that have inspected the facility. This estimate will be used to determine a waste facility’s liquid waste levy liability.

What information needs to be reported?

All scheduled waste facilities that are required to pay the liquid waste levy must use the EPA’s online waste tracking system within the time stated in the general fact sheet on trackable liquid waste and must also include the information in Table 1 above.

Who is required to use the online waste tracking system?


All facilities receiving trackable liquid waste must use the online waste tracking system to record the movement of trackable liquid waste to and from that facility.

Using the online system will help to calculate the liquid waste levy liability of the receiving facility and generate quarterly invoices as required by the EPA.

Information and help on how to use the system is available or can be obtained by contacting the EPA.

Generating invoices

The online waste tracking system will generate an invoice for a facility’s outstanding levy balance after the end of each quarterly levy period.

Lodging a deduction claim

Occupiers of scheduled waste facilities wishing to claim waste deductions for transported trackable liquid waste must use the EPA’s online waste tracking system.

Page last updated: 14 January 2015