18Provisions applicable in relation to all deductions

#### 18 Provisions applicable in relation to all deductions 18 Provisions applicable in relation to all deductions (cf clause 11A(4) and (6)–(9) of 2005 Reg) > > (1) No deduction available in respect of certain waste A deduction is not available under this Division, in respect of waste received at a scheduled waste facility, if the waste— > > > > > (a) has already been the subject of a deduction, in accordance with this Division, from the calculation of a contribution otherwise payable by the occupier, or > > > > > (b) has already been exempted, in accordance with Division 5, from the calculation of the contribution otherwise payable by the occupier, or > > > > > (c) was received at the facility more than 24 months before the date of the deduction and the facility is a scheduled waste disposal facility, or > > > > > (d) was received at the facility more than 24 months before the date of the deduction and the deduction is a deduction under clause 14. > > > (2) Calculation of amount of deduction A deduction under this Division is to be— > > > > > (a) calculated on the basis of the rate of contribution that was applicable in respect of the waste at the time that the waste was received at the waste facility concerned, and > > > > > (b) following that calculation, rounded to the nearest cent (rounding 0.5 cent upwards). > > > (3) Disallowance of deductions The EPA may, by written notice to the occupier of a scheduled waste facility, disallow the whole or any part of a deduction made by the occupier under this Division if the EPA is satisfied that— > > > > > (a) the occupier was not allowed to make the deduction, or > > > > > (b) the deduction is not available in respect of the waste. > > > (4) The notice may require the occupier to— > > > > > (a) increase a specified contribution payable by the occupier by the whole or such part of the deduction made by the occupier under this Division as the EPA determines, or > > > > > (b) pay to the EPA an amount equal to the whole or such part of the deduction made by the occupier under this Division as the EPA determines. > > > (5) Rebate where deduction exceeds contribution If the amount of a deduction to which the occupier of a scheduled waste facility is entitled under this Division exceeds the amount of the contribution payable by the occupier under section 88 of the Act, the occupier is entitled to a rebate of the amount by which the deduction exceeds the contribution. > > **cl 18:** Am 2014 (667), Sch 1 \[4\]; 2018 (643), Sch 2 \[13\].