Healthy Environment, Healthy Community, Healthy Business

Environment Protection Authority

Environmental Issues

Waste and recycling

Trackable liquid waste

What is liquid waste?

Liquid waste is any waste that:

  • has an angle of repose of less than 5 degrees
  • becomes free-flowing at or below 60°C or when it is transported
  • is not generally capable of being picked up by a spade or shovel.

What is trackable waste?

Schedule 1 of the Waste Regulation lists wastes that require tracking when transported within, out of and into NSW. The Schedule contains three distinct parts:

  • Part 1: Waste transported within NSW or interstate and required to be tracked
  • Part 2: Waste transported interstate and required to be tracked
  • Part 3: Characteristics of trackable wastes

Trackable liquid waste is defined as liquid waste that is of a type described in Part 1 of Schedule 1 and exhibits any of the characteristics specified in Part 3 of Schedule 1 of the Waste Regulation.

A liquid waste that does not meet at least one of the criteria specified in both Part 1 and Part 3 of Schedule 1 of the Waste Regulation should not be classified as trackable liquid waste and is therefore not subject to tracking requirements under the Regulation.

What does the liquid waste levy do?

The liquid waste levy provides businesses, councils and individuals with an incentive to reduce the generation of liquid wastes and seek legitimate resource recovery alternatives to disposal.

Who is required to pay the liquid waste levy?

The liquid waste levy applies to all waste that is:

  • liquid
  • ‘trackable’
  • received at a scheduled waste facility anywhere in NSW.

What is the liquid waste levy rate?

Before the beginning of each financial year the EPA will notify liquid waste facilities of the levy rate for that year.

For the purposes of calculating liquid waste levy payments and deductions, one kilolitre of trackable liquid waste is taken to weigh one tonne.

When does payment need to be made?

The liquid waste levy is paid quarterly.

Facilities are required to pay within 28 days after the end of each 3-month period as set out below:

Levy period  Last day of the levy period  Date by which levy payment is required
December
January
February
 Last day of February  28 March
March
April
May
 31 May
 28 June
June
July
August
 31 August  28 September
September
October
November
 30 November
 28 December

How does payment need to be made?

Facilities are required to record all movements of trackable liquid waste to and from that facility using EPA’s online waste tracking system. The online waste tracking system will generate an invoice for a facility’s outstanding levy balance at the end of each quarterly levy period.

The levy must be paid by cheque or electronic funds transfer to the EPA.

Which liquid wastes are exempt from the levy?

The EPA issues exemptions from the Waste Regulation tracking requirements for specific liquid wastes. The liquid waste levy is not payable on liquid wastes that have been exempted from tracking in NSW.

Page last updated: 14 January 2015