Under the Environment Protection Act 2017(opens in a new window) and Environment Protection Regulations 2021(opens in a new window), landfill operators must submit a waste levy statement to us each quarter of the financial year. This includes claiming any allowable rebate for that quarter.
This statement declares the amount of waste received and recovered at your landfill and the waste levy amount you need to pay.
If you did not receive waste during the reporting period, you must still submit a statement. The online process accepts zero tonnage amounts for this purpose.
You must submit waste levy statements through our portal(opens in a new window).
You must pay any waste levy amount owing within 64 business days after the end of the relevant period.
Every year, we conduct assessments. This includes conducting audits of selected landfill sites to check that the correct waste levies have been paid.
Calculate your waste levy payment
To make sure you're paying the correct waste levy, refer to:
- Guideline – Calculating waste levy and allowable rebate claim
- Waste Mass Balance Guideline and reporting template.
The guidance provides detail on:
- waste acceptance for the purposes of calculating the levy
- methods you must use to calculate waste levy payments
- using a weighbridge to measure the quantity of waste received
- waste mass balance flow
- requirements for retaining documents for waste levy statements and allowable rebate claims
- examples of industrial waste to help you identify waste disposal categories.
Once you've submitted your waste levy statement, a copy of the statement is emailed to the nominated contact person and signatory. The email includes the waste levy amount and payment details.
During disasters, such as floods and fires, the Victorian Government may waive the waste levy to dispose of waste from disaster-affected areas at a landfill. Visit Waste levy waiver.
How to submit your waste levy statement
Submit your waste levy statement through our portal(opens in a new window).
Step 1: Access your waste levy statement in the portal
Log into the portal. Go to ‘Manage waste’, and select ‘Waste levy’ from the drop-down menu.
From the waste levy dashboard, select the relevant statement. You can check it’s the correct quarter in the ‘Period and date’ section.
You can also check the statement status column:
- ‘New’ – action is needed to complete the statement
- ‘Draft’ – the statement is currently in draft, not yet completed
- ‘Submitted for sign-off’ – the statement has been sent to the signatory for approval before submission to us
- ‘Submitted to EPA’ – we have received your statement
- ‘Adjusted’ – an adjustment has been made to your statement.
Activate the next step by clicking on the arrow to the far right of the screen and choosing ‘Edit statement’.
Step 2: Waste received declaration
In this section, you must declare what types of waste you’ve received during the reporting period and how much of each type.
Municipal and industrial waste
If you received any municipal and industrial waste, provide the numerical amount in tonnes of municipal waste.
Next, separate the industrial waste (excluding fill material) into the following subcategories and provide the numerical amount in tonnes for each:
- construction and demolition
- commercial and industrial.
Next, provide the numerical amount in tonnes for fill material received.
Priority waste
This section asks you if you’ve received any priority waste.
If you’ve received packaged waste asbestos at your premises during the reporting period, provide the numerical amount in tonnes.
If you've received any other priority waste, provide the subcategory and the numerical amount:
- soil containing asbestos only
- category B waste soil
- category B waste (other)
- category C waste soil
- category C waste (other)
- category D waste.
Step 3: Waste received explanation
This section asks about trends for the waste you’ve received for this quarter:
- Are there any regional influences that had the potential to affect waste received at the landfill during the reporting period – for example, natural disaster clean-up? (If ‘yes’, describe.)
- Are there any site-related factors that may have affected waste acceptance – for example, temporary site closure? (If ‘yes’, describe.)
- Total waste quarterly trend – is the waste received for this period consistent with any observations made in the first 2 questions and your knowledge of this landfill? (If ‘no’, describe.)
- Waste classification quarterly trend – is the waste received consistent with any observations made in the first 2 questions and your knowledge of this landfill? (If ‘no’, describe.)
Step 4: Waivers and allowable rebate claims
This section asks questions about any applicable ministerial waivers and allowable rebate claims during the reporting period.
Waste received under a levy waiver
If you received any waste under a ministerial levy waiver:
- give the Government Gazette number and the purpose of the waiver
- give the relevant waste category and numerical amount:
- municipal waste under a waste levy waiver
- industrial waste (excluding fill material) under a waste levy waiver
- fill material under a waste levy waiver
- packaged waste asbestos under a waste levy waiver
- soil containing asbestos under a waste levy waiver
- category B waste under a waste levy waiver
- category C waste under a waste levy waiver
- category D waste under a waste levy waiver.
Municipal and industrial waste resource recovery rebate
This section asks questions about waste transferred within the reporting period to a place or premises authorised to receive waste for the purposes of resource recovery.
You can only claim a rebate if the waste was received no more than 3 months before being transferred for the purposes of resource recovery.
If you intend to claim a rebate, you must provide the subcategory and the numerical amount:
- recovered municipal waste received in this reporting period
- municipal waste received in the previous reporting period and recovered in this reporting period
- recovered industrial waste (excluding fill material) received in this reporting period
- industrial waste (excluding fill material) received in the previous reporting period and recovered in this reporting period
- recovered fill material received in this reporting period
- fill material received in the previous reporting period and recovered in this reporting period.
Priority waste resource recovery rebate
This section asks questions about priority waste transferred within the reporting period to a place or premises authorised to receive priority waste for the purposes of resource recovery.
You can only claim a rebate if the waste was received no more than 3 months before being transferred for the purposes of resource recovery. You cannot claim a rebate for priority waste that is soil.
If you intend to claim a rebate for recovered priority waste, you must give the subcategory and the numerical amount:
- recovered category B waste (excluding soils) received in this reporting period
- category B waste (excluding soils) received in the previous reporting period and recovered in this reporting period
- recovered category C waste (excluding soils) received in this reporting period
- category C waste (excluding soils) received in the previous reporting period and recovered in this reporting period.
Finally, to claim a cover rebate for daily cover, tick the box before moving to the next page.
Step 5: Supporting evidence and statement details
Upload files containing the supporting evidence you need for your statement.
Step 6: Review and submit your statement
Review your finalised statement on the ‘Statement details’ page. If you need to make changes, use the 'Back' button to move back through the statement steps.
To send the statement for approval to the liable person signatory, click the 'Send for approval' button. The liable person signatory is the most senior Australia-based officer of your organisation for the relevant permission.
Liable person signatory
When logging in as a liable person signatory, you can see any pending statements that need your sign-off in the waste levy dashboard.
By clicking on the right-hand arrow next to a statement, you can:
- 'View and submit statement' – you can view the statement details and then complete the declaration to submit the waste levy statement. If you need to make changes, return to the dashboard and select ‘Edit statement’ or ‘Reject statement’.
- 'Edit statement' – you may edit the statement by following steps 2 to 5 above. Once you have made your changes, you will be directed back to the waste levy dashboard. You can now submit the statement by selecting ‘View and submit statement’.
- 'Reject statement' – if you reject the statement, it will be sent back to the contact person who completed the form so they can correct the statement and re-send it for approval.
Next steps
When the signatory has reviewed and submitted the statement, the nominated contact person and the signatory receive an email notification. A PDF copy of the waste levy statement is attached to the email.
The payment due date is calculated as 64 business days after the end of the relevant period. Payment details are provided on the PDF statement.
Adjustments
If you need to make an adjustment to your statement after you’ve submitted it, email waste.levy@epa.vic.gov.au.
When we approve an adjustment, we send you an email notification with a copy of the waste levy adjustment statement and a notice of assessment.
Once an adjustment has been made to your statement, the status is displayed as ‘Adjusted’.
You can view the adjustment details from the waste levy dashboard by clicking on the right-hand arrow next to the relevant statement and selecting ‘View adjustment’. A pop-up screen appears with:
- adjustment ID
- invoice amount
- payment due date
- adjustment for cover rebate (if applicable)
- reporting period of statement adjusted
- waste categories where an adjustment has been made
- cover rebate amount
- adjustment levy total amount.
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