16Transported waste deduction other than for trackable liquid waste

#### 16 Transported waste deduction other than for trackable liquid waste 16 Transported waste deduction other than for trackable liquid waste > > (1) The occupier of a scheduled waste facility who is required to pay a contribution under section 88 of the Act may deduct from a contribution payable under that section an amount in respect of— > > > > > (a) waste received at the facility that has been recovered, recycled or processed at that facility (in accordance with any requirements of the Waste Levy Guidelines) and transported from the facility to another place for a lawful use, or > > > > > (b) waste that has been processed at the facility (to any standards required by a resource recovery order applying at the time that the processing is completed to the occupier of the facility in relation to the supply of the waste) and transported from the facility to another place for a lawful use, or > > > > > (c) waste transported from the scheduled waste facility to another facility for recovery, recycling, processing or disposal but only if the occupier satisfies the EPA that the other facility may lawfully be used as a waste facility and that the waste was received by the other facility for lawful recovery, recycling, processing or disposal. > > > (2) A deduction is not available under this clause in respect of— > > > > > (a) trackable liquid waste received at the facility, or > > > > > (b) landfill gas or anything derived from landfill gas, or > > > > > (c) landfill leachate or anything derived from landfill leachate, or > > > > > (d) waste exhumed in contravention of clause 110A. > > > (3) The EPA may require a person seeking to obtain a deduction under this clause to provide records or such other evidence that satisfies the EPA of any matter relating to the person’s eligibility for the deduction and, in any such case, the deduction is not available unless the person satisfies the EPA of the particular matter. > > > (4) The EPA may require, by notice in writing, that the occupier of a scheduled waste facility who obtains a deduction under this clause— > > > > > (a) engage an independent person (approved by the EPA) to conduct an audit of, and to prepare a report on, deductions claimed under this clause for the period specified in the notice, and > > > > > (b) ensure that a copy of the report is provided to the EPA within the time specified in the notice. > > > (5) An occupier to whom a notice is given must comply with the notice. > > > > Maximum penalty—200 penalty units in the case of a corporation, 100 penalty units in the case of an individual. > > **cl 16:** Subst 2018 (643), Sch 2 \[12\]. Am 2023 (107), Sch 1\[9\].