As part of our landfill levy program, we audit landfill sites operating under EPA licences every year to verify the correct amount of landfill levy has been paid.
We select sites across the state, after risk-based analysis, to undergo a detailed audit of their annual landfill levy statements under this program. We have increased the number of audits over the last three years. Every site will ultimately be subject to audit.
These audits aim to verify that licence holders have maintained adequate records and procedures to allow accurate calculation of their levy obligations under Section 50V of the Environment Protection Act 1970.
We want licence holders to be aware of the types of problems that are identified during the audit process so licence holders can ensure their levy statements are correct and backed up by appropriate evidence. Future audits will continue to pay attention to these issues, to ensure duty holders are complying with levy requirements.
The main audit findings to date are:
- insufficient evidence to support recycling rebate claims; specifically, to show type and quantity of material removed from premises for recycling, as well as date of deposit and removal to demonstrate compliance with legislative requirements
- inadequate documentation for verifying annual statements when paper-based records are used for some transactions instead of a weighbridge system
- lack of standard procedures or acceptable methods of determining the weight of waste in the event of weighbridge failure
- internal adjustments made to the weighbridge data for the purpose of levy calculation but not apparent from data provided for audit
- inadequate tracking and management of waste materials used for the construction of roads inside the licensed area
- inadequate practices in classifying waste types
- inappropriate procedures for accepting prescribed industrial waste (PIW) that makes it difficult to correlate transport certificates, weighbridge records and supporting classification reports
- inaccurate records on the source (whether municipal or industrial) of transfer station waste
- missing and/or duplicated transaction docket numbers.
We updated Calculating the landfill levy and recycling rebates (publication 332) in November 2016 to provide further clarification of the requirements for record keeping and further examples of industrial waste to assist categorisation of waste types. We will update this publication again as an outcome of future audit findings.
If a licence holder provides insufficient evidence to support their claim for a recycling rebate on annual landfill levy statements, it will be rejected by EPA.
Where we discover insufficient levy has been paid, EPA will apply our Compliance and enforcement policy to recover underpaid amounts.
For more information call 1300 372 842 (1300 EPA VIC).
This page was copied from EPA’s old website. It was last updated on 20 June 2017.
Reviewed 21 August 2020