Tracking 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

Trackable liquid waste

Schedule 1 of the Protection of the Environment Operations (Waste) Regulation 2014 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 liquid waste described in Part 1 of Schedule 1
• exhibits any of the characteristics specified in Part 3 of Schedule 1

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

Liquid waste levy

The liquid waste levy applies to all waste that is

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

Using the online waste tracking system

All facilities that are required to pay the liquid waste levy must use the EPA’s online waste tracking system to record the movement of trackable liquid waste to and from that facility. The information in the table needs to be included in the online waste tracking system  

Table 1: Recording trackable liquid waste information

Using the online system will help to calculate the liquid waste levy liability of the receiving facility. The online waste tracking system will generate an invoice for a facility’s outstanding levy balance after the end of each quarterly levy period.

The occupier of a scheduled waste facility must retain all records for at least 6 years after the record is made.

Information and help on how to use the online waste tracking system is available on the website or by phoning EPA’s Environment Line on 131 555.

Lodging a deduction claim

Occupiers of scheduled waste facilities wishing to claim waste deductions for transported trackable liquid waste must use the EPA’s online waste tracking system.

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.

The liquid waste levy is paid quarterly.

Facilities are required to pay within 28 days after the end of each 3-month period.

Table 2: Liquid waste levy payments

Exemptions 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.

Penalties

All records are liable to periodic audit by authorised officers. If records have not been maintained as required by the Waste Regulation, or claims are found to be false, deductions or exemptions already granted to a facility may need to be repaid to the EPA. Where appropriate, penalty infringement notices, also known as on- the-spot fines, may be issued or prosecution action taken.

Where inadequate records have been kept, the EPA may estimate the tonnage of waste received by a facility by using available information, such as surveys, other facility records or information provided by EPA officers that have inspected the facility. This estimate will be used to determine a waste facility’s liquid waste levy liability.