Exemptions - State Government waste levy

Some waste is exempt from the waste levy, either by automatic exemption or by approval from the Department of Environment and Science. Exempt waste will not incur the levy.

A full list of exempt waste categories and criteria can be found in the waste levy legislation.

Exempt waste - by definition

Some waste types are automatically exempt from the levy under section 26 of the Waste Reduction and Recycling Act 2011, and do not require an application, including:

  • waste resulting from a declared natural disaster such as a cyclone, bushfire or flood
  • serious local event waste (by notification)
  • certain types of lawfully managed and transported asbestos waste
  • dredge spoil
  • clean earth
  • litter and illegally dumped waste collected by government, councils or forestry plantation licensees
  • other exempt waste prescribed in section 8 of the Regulation.

Exempt waste - by application

Other exemptions are available on application under section 28 of the Act - these include:

  • waste received as part of charity donations that cannot practicably be re-used, recycled or sold
  • litter and illegally dumped waste which is collected as part of a community activity
  • waste necessary for the operation of the levyable waste disposal site, such as for building infrastructure, temporary or daily cover, progressive or final capping, batter construction, profiling and site rehabilitation
  • some types of earth contaminated with a hazardous contaminant from land listed on the environmental management register or contaminated land register
  • biosecurity waste
  • serious local event waste (extension of time request).

Exemption approval holders must present an exemption certificate and exemption code when delivering this type of waste to the waste disposal site. The waste disposal site operator must record the exempt waste number in the gate transaction record.

More information can be found on the State Government’s Exempt waste page.