The liquid waste levy applies to trackable liquid waste when it is received at a waste facility. Deductions from the levy apply if the waste 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
- 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 to calculate this amount.
You can calculate the liquid waste levy payable using the ‘liquid waste levy’ module of the online waste tracking system (OWT).
The module is designed to complement the facility levy agreements and, when preparing a levy invoice using OWT, you should refer to your agreement for further information.
Email hazardous.materials@epa.nsw.gov.au if your facility receives liquid waste, you need to generate levy invoices and you do not have access to the ‘new invoice’ or ‘edit invoice’ functions. Access can be allocated to nominated user accounts.
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 Edit invoice – transportcertificate method and Edit invoice – stocktakemethod.
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 the data can be edited if necessary
- Confirm – performs the calculations, saves the data and confirms the invoice has been 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.
Search for and 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 help calculate the liquid waste facility deduction if appropriate
- View TC invoice report – displays a report of all TCs used to calculate the liquid waste levy on trackable liquid waste received in 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.
Edit invoice – transport certificate 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 increase or reduce the levy liability
- Net trackable liquid waste received – this calculates the amount of waste received that is leviable by adding or subtracting adjustments from ‘Trackable liquid waste received’
- Deductions – enter any deductions permitted under the facility levy agreement.
- Total deductions – total of deductions entered. This is calculated by the system.
- Contribution payable – the amount of levy payable, calculated by subtracting deductions from the amount of net trackable liquid waste, then multiplying this amount by the current levy rate
- Note – enter any information that you want to attach to the invoice
Edit 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, calculated by subtracting the stocktake amount at the start of the ley period from thestocktake amount at the end of the levy period, and multiplying this amount by the current levy rate
- Note Enter any information that you want to attach to the invoice.