Waste Avoidance and Resource Recovery Levy Regulations 2008

The Regulations revolve around a small set of tightly specified legal and measurement concepts that determine liability, the unit of charging, the processes for measurement and estimation, and the administration of exemptions. Key defined concepts include: licensed landfill, landfill premises, licensee, liable person, return period, baseline report, quarterly survey, surveyor and approved (reg 3(1); reg 10(1); defined terms list). These definitions link the Regulations into other statutes and regulatory instruments, for example by referencing the Environmental Protection Regulations 1987 Schedule 1 for landfill categories and the Planning and Development Act 2005 for the metropolitan region (reg 3(1)).

Liability and scope: The term liable person is defined to capture the holder of a licence or the occupier of premises that would require a licence under the Environmental Protection Act 1986 (EP Act) (reg 3(1)). The application provision in reg 4 narrows scope expressly to waste received at landfill premises in the metropolitan region, and to waste collected within the metropolitan region but received at landfills outside that region, from 1 July 2008, unless an exemption under reg 5 applies (reg 4(1)).

Measurement regimes: The Regulations implement two main measurement regimes. Category 63 premises (typically large municipal landfills) are charged by volume, in cubic metres, with measurement by a baseline and quarterly survey carried out by an accredited surveyor (reg 10(2)-(7)). Category 64 and 65 premises are charged by weight, in tonnes. If the premises have a weighbridge, loads must be weighed on delivery (reg 8(2)-(3)); where there is no weighbridge, or the licensee is exempt from weighing, the licensee must estimate weights in an approved manner (reg 9(1)), and the CEO may estimate if the operator fails to do so (reg 9(2C)). The CEO can also conduct surveys where premises are unlicensed but would be a licensed landfill if a licence were required (regs 9(2), 11(4), 12B(2)).

Exemptions and conditionality: Regulation 5 lists multiple exemption categories, including waste accepted at no charge and subsequently used as cover (5(1)(a)), waste that is stored for reuse/recycling/energy recovery (5(1)(b)), waste reasonably removed from orphan or shoreline sites by public authorities (5(1)(c), (f)), hazardous or disaster debris in limited circumstances (5(1)(d), (e)), construction/maintenance material used on the landfill per a plan and not charged for (5(1)(g)), cover required by closure notice (5(1)(h)), and asbestos-containing material taken and buried in compliance with conditions (5(1)(i)). Exemptions are by application, must be in the approved form, and the CEO may impose conditions including deadlines, storage and measurement rules, record-keeping and reporting obligations, and quantity limits (5(3B), 5(4), 5(5A)). Breach of a condition terminates the exemption (5(6)).

Financial assurance and refund mechanics: Where waste is exempt under 5(1)(b) (stored for reuse/reprocessing/recycling/energy recovery), reg 7 allows the CEO to require a financial assurance from licensees (other than local governments) up to the amount of levy that would have been payable, payable within two weeks of notice and in an approved form (reg 7(2)-(3)). If the exempt waste is not removed/recycled in the exemption period, the CEO may call on the financial assurance and pay the amount into the WARR Account (reg 7(5)). Conversely, if the waste is later recycled or removed within 12 months after the exemption period and the levy has been paid, the CEO may refund or rebate the levy (reg 5(8)).

CEO powers and recovery: The CEO can estimate weights or volumes where operators fail to comply with measurement duties and must give written notice of those estimations (regs 8(4)-(5), 9(2C)-(4), 11(1)-(3), 12A(4), 12B(2), 12C). Costs incurred by the CEO in undertaking surveys or estimations under specified provisions may be included in the levy amount and are recoverable against the person responsible; the CEO may also call on financial assurances provided under the Waste Avoidance and Resource Recovery Regulations 2008 regulation 15 to cover such costs (reg 12C(1)-(2)).

Charge calculation: Regulation 12 provides the levy calculation. For category 63 premises the levy L is a function of measured or estimated cubic metres V, an R value that varies by the date the return period begins, and an S allowance which is the lesser of actual compliance cost for surveying and $2 000 (reg 12(1)). For category 64 and 65 premises the levy L is calculated using tonnes W and a different R schedule (reg 12(2)). The R values are explicitly phased with multiple effective dates and increases (reg 12(1)(R); reg 12(2)(R)).

Administrative review: Decisions to refuse or impose conditions on exemptions are reviewable decisions that can be taken to the State Administrative Tribunal (reg 6).

Together these concepts create a framework that translates measured or estimated landfill inputs into monetary levies, gives the CEO administrative powers to enforce measurement and secure funds where operators fail to comply, and creates particular exemptions and conditional financial assurance mechanisms to allow temporary storage or on-site reuse of specified wastes without immediate levy if conditions are satisfied.

The Regulations create obligations and potential liabilities for a defined set of actors, while also assigning decision-making power and enforcement authority to the CEO. Primary affected parties are licensees and occupiers of landfill premises, operators of licensed and unlicensed landfills, waste collectors operating in the metropolitan region, public authorities that remove contaminated or shoreline waste, appointed surveyors, and local governments in certain contexts.

Liable persons are defined as either a licensee or the occupier of premises that, if licensed under the EP Act, would be a licensed landfill (reg 3(1)). The levy is payable in respect of waste received at category 63, 64 or 65 landfill premises during return periods unless an exemption is granted (reg 4(1); reg 12). For practical effect, the persons who must calculate, report and pay the levy will typically be the holders of Environment Protection Act licences (licensees) or occupiers operating landfill premises that would require licensing but do not hold licences.

Waste collectors and transporters: The Regulations expressly capture waste collected within the metropolitan region even when it is disposed of outside the metropolitan region (reg 4(1)(b); regs 12A and 12B). That means collectors and operators who deliver metropolitan-collected waste to regional landfills may be indirectly affected because the receiving landfill’s licensee or the occupier of unlicensed premises outside the metropolitan region will need to measure or accept liability for the levy on that waste (reg 12A(1)-(3); reg 12B(1)-(2)).

Public authorities and emergency responders: Public authorities have a defined role in several exemptions, notably for waste reasonably removed from orphan sites or shorelines to mitigate risks to human health or the environment, and for hazardous waste reasonably removed by public authorities (reg 5(1A) and reg 5(1)(c), (d), (f)). Those public authority removals can be exempt if the statutory conditions are met and an exemption is obtained.

Surveyors and technical service providers: The Regulations require a surveyor for baseline and quarterly surveys for category 63 metropolitan premises, and define accepted surveyors as licensed surveyors under the Licensed Surveyors Act 1909 or members of specified professional institutions (reg 10(1)-(3)). This creates a demand for qualified surveyors and for approved measurement methodologies. Operators who do not hold weighbridges must estimate weights in an approved manner, which implicates technical and accounting systems.

Licensees that are local governments: The Regulations draw a specific distinction for financial assurance under reg 7. A licensee does not include a licensee that is a local government for the purposes of reg 7(1). That means local government licensees are excluded from the CEO’s power under reg 7 to require a financial assurance in relation to exempt waste under reg 5(1)(b). However, local government licensees remain subject to the general measurement, reporting and levy rules.

Other affected parties include the CEO and regulatory staff who exercise estimation and recovery powers, and the State Administrative Tribunal which hears review applications under reg 6. Additionally, entities involved in recycling, reuse and transfer stations may be affected because reg 5(1)(b) allows an exemption for waste stored for reprocessing or recycling provided conditions are met and the CEO may require financial assurance (reg 5(1)(b); reg 7).

Who pays: Although the instrument defines liable person and places measurement and reporting duties on licensees and occupiers, the levy is described as payable "in respect of waste ... received at" specified premises (reg 12). Practically this means the licensee or occupier receiving waste at their premises bears primary payment responsibility. The CEO may include in the levy amounts costs incurred in making estimations and conducting surveys, which can increase the levy charged to the liable person (reg 12C(1)). The Regulations allow the CEO to call on financial assurances and to pay amounts into the WARR Account (reg 7(5)), thereby creating an additional funding recovery route.

Who decides: The CEO has decision-making authority across exemptions, conditions, estimation, calling on financial assurances and inclusion of CEO costs in levy recoveries (regs 5(4), 7(5), 8(4), 9(2C), 11(1), 12C). A person aggrieved by a refusal or imposed conditions on an exemption has a statutory review right to the State Administrative Tribunal (reg 6).

In summary, the Regulations primarily affect landfill licence holders and occupiers (including unlicensed occupiers who would require licences), waste collectors who deliver metropolitan-collected waste to regional landfills, public authorities involved in contamination and emergency removal, surveyors used to measure volumes, and local governments in a limited,but specifically carved out,context regarding financial assurance.

The Regulations create a set of discrete duties for licensees and occupiers and confer rights to apply for exemptions and to seek review of certain decisions. They also establish CEO powers that shape operator behaviour through measurement, notice, and financial assurance mechanisms.

Primary duties

• Measurement and reporting. Category 63 licensed landfill licensees in the metropolitan region must cause a baseline survey to be conducted by an approved surveyor after the licence is issued and not more than 14 days before accepting waste, and lodge the baseline report within 14 days of commencing acceptance (reg 10(2)-(4)). Thereafter the licensee must cause quarterly surveys after each return period and lodge a survey report with the return under the Waste Avoidance and Resource Recovery Regulations 2008, regulation 18 (reg 10(5)-(6)). The surveyor must calculate the cubic metres disposed during the return period and that volume, less exempt volume estimated, is used to determine the levy (reg 10(7)-(9)).

• Weighing and estimation. Category 64 and 65 licensed landfills with weighbridges must weigh waste on delivery (reg 8(2)-(3)). If no weighbridge exists, or the licensee has an exemption from weighing, the licensee must estimate weights in the approved manner (reg 9(1)). Estimations of exempt portions must also be made as required (regs 9(2A), 10(8), 12A(2)(b)).

• Exemptions application and compliance. A licensee may apply for exemptions under regulation 5 and must use the approved form and provide CEO-required information (reg 5(1), 5(3B)). Where exemptions are granted with conditions, the licensee must comply with those conditions. If a condition is breached the exemption ceases (reg 5(4)-(6)).

• Financial assurance. Where the CEO requires it as a condition of an exemption for stored waste intended for reuse/reprocessing/recycling/energy recovery (reg 5(1)(b)), a licensee other than a local government must provide a financial assurance within two weeks of notice and in an approved form (reg 7(2)-(3)). The licensee must maintain the assurance per CEO requirements (reg 7(3)).

• Record keeping and reporting. The CEO may impose conditions requiring specified records as to quantity, nature and location of exempt waste and payments received, and may require reporting on acceptance, storage, removal, reuse or recycling (reg 5(5A)(c)-(e)). For category 63 premises the surveyor’s report must be lodged with the return (reg 10(6)).

• Payment of levy. If exempt waste is not removed or recycled within the exemption period, the licensee must pay the levy that would have been payable within two weeks after the exemption period (reg 5(7)). Failure to provide financial assurance also causes exemption cessation and levy immediately becomes due and payable (reg 7(4)).

CEO rights and powers

• Granting and conditioning exemptions. The CEO may grant, refuse, impose conditions on, or revoke exemptions (reg 5(4)). Conditions can include removal timeframes, storage and use rules, measurement criteria, record-keeping and reporting (reg 5(5A)).

• Estimation and survey. If required measurement is not done by the licensee, the CEO may estimate weights or volumes, establish an estimated base, or cause surveys to be conducted for unlicensed premises (regs 8(4), 9(2C), 9(2), 11(1)-(2), 12A(4), 12B(2)). The CEO must give written notice of any estimation (regs 8(5), 9(4), 11(3), 12A(6), 12B(4)).

• Call on financial assurance and recover costs. The CEO may call on financial assurances where exempt waste is not removed within the exemption period and, subject to specified provisions, may include costs incurred in undertaking CEO surveys and estimations in the levy payable by the person (regs 7(5), 12C(1)). The CEO may also use financial assurances provided under the Waste Avoidance and Resource Recovery Regulations 2008 regulation 15 to cover such costs (reg 12C(2)).

• Refunds and rebates. The CEO may refund or rebate levy amounts if exempt waste that prompted a levy payment has been recycled or removed within 12 months after the exemption period and the levy has been paid (reg 5(8)).

Rights and remedies for operators

• Application for exemptions. Licence holders have a right to apply for exemptions using the prescribed, approved form and must supply information required by the CEO (reg 5(3B)).

• Review rights. A person aggrieved by a reviewable decision, defined as a refusal to grant an exemption or imposition of conditions on an exemption, can apply to the State Administrative Tribunal for review (reg 6(1)-(2)).

• Notice. The CEO must provide written notice of estimations and estimated bases established under the Regulations (regs 8(5), 9(4), 11(3), 12A(6), 12B(4)), which gives operators the opportunity to respond or seek review.

Design features with practical effects

• Unit differences. Category 63 is measured in cubic metres and categories 64/65 in tonnes. That changes the systems an operator must maintain, including volumetric surveys and mass measurement systems (reg 12; reg 10).

• Time- and date-based rates. R values in the levy formula are indexed to the first day of the return period. Different R values apply depending on whether the first day of the return period is before or on/after certain dates stretching from 2010 through 2025 (reg 12(1)(R); reg 12(2)(R)). Operators must track which R applies for each return period.

• Limited survey cost pass-through. For category 63 licence holders the S element in the levy allows recovery of the lesser of the actual cost of complying with survey obligations and $2 000 per return period (reg 12(1)(S)). This caps the pass-through for survey costs, but does not eliminate the need to bear compliance costs up front.

• Local government carve-out for financial assurance. Local government licensees are excluded from the definition of licensee for the purpose of reg 7(1), thereby removing the CEO’s power under reg 7 to require a financial assurance from local governments for stored exempt waste.

These duties and rights structure operator behaviour: measurement fidelity is incentivised by the CEO’s right to estimate and recover costs, exemptions are available but conditional and can be revoked, and appeal rights are restricted to decisions about exemptions. Licensees should therefore establish record-keeping, survey and weighbridge procedures, have an exemption application capability, and track relevant return period R values for levy calculation.

The Regulations set out specific compliance consequences and enforcement mechanisms that are predominantly administrative and civil in nature. Explicit monetary penalties appear for particular reporting duties, while other enforcement tools are administrative, such as the CEO’s power to estimate and to call on financial assurances. There are also statutory review and recovery pathways.

Specified penalties

• Survey and reporting fines. Failure to comply with two specified reporting duties attracts a penalty of $10 000. Those duties are: lodging the baseline report after a baseline survey (reg 10(2)-(4)), and lodging the survey report on a quarterly survey with the return under the Waste Avoidance and Resource Recovery Regulations 2008 regulation 18 (reg 10(6)). Each of those subregulations carries a penalty of $10 000. The instrument does not, within the text provided, specify a range of other fines or criminal sanctions; the principal compliance stick in these Regulations for reporting obligations is the $10 000 fine.

Administrative enforcement powers

• Cessation of exemptions for non-compliance. If the conditions subject to which an exemption is given are breached, the exemption ceases to have effect (reg 5(6)). Where an exemption has ceased because a required financial assurance was not given and maintained, the levy that would have been payable becomes due and payable (reg 7(4)). This creates a direct financial consequence when conditions are not met.

• CEO estimation and notice. Where operators fail to comply with measurement obligations, the CEO may estimate the weight or volume of waste received and those estimations are used to determine the levy (regs 8(4); 9(2C); 11(2); 12A(4); 12B(2)). The CEO must give written notice of these estimations (regs 8(5), 9(4), 11(3), 12A(6), 12B(4)). Using CEO-estimated figures can produce levy outcomes unfavourable to the operator; the Regulation therefore uses estimation as an enforcement lever.

• Recoverability of CEO costs. The CEO’s costs incurred in making estimations or conducting surveys under specified provisions may be included in the levy payable and are recoverable accordingly (reg 12C(1)). The CEO may also call on financial assurances provided by the licensee under the Waste Avoidance and Resource Recovery Regulations 2008 reg 15 to meet those costs (reg 12C(2)). This creates a direct channel for cost recovery against the operator when the CEO must act to determine levy amounts.

• Call on financial assurances and payment into WARR Account. If exempt waste for which a financial assurance was taken is not removed within the exemption period and the levy is unpaid, the CEO may call on the financial assurance and pay moneys into the WARR Account (reg 7(5)). This is an administrative enforcement mechanism that converts financial assurances into recoverable funds.

Appeals and reviews

• Administrative review. Decisions to refuse to grant an exemption, or to impose conditions or limitations on an exemption, are reviewable decisions and may be brought before the State Administrative Tribunal by a person aggrieved (reg 6(1)-(2)). This provides an avenue to challenge discretionary CEO actions in relation to exemptions, but the review right is limited to those types of decisions.

Procedural protections and notice

• Notice obligations. The CEO must give written notice of estimations of weight or volume and of estimated bases established under the Regulations (regs 8(5), 9(4), 11(3), 12A(6), 12B(4)). This procedural requirement obliges the CEO to communicate its administrative determinations to affected parties, creating an opportunity to contest or correct the facts that led to estimation.

Consequences of inaction

• Automatic levy liability. If exempt waste stored for reuse/reprocessing/recycling is not recycled or otherwise removed within the exemption period, the licensee must pay the levy that would have been payable had no exemption been granted not later than two weeks after the end of the exemption period (reg 5(7)). Non-payment risks recovery mechanisms described above, including calling on financial assurances and inclusion of CEO costs in levies.

Scope of criminal or other sanctions

• The Regulations as presented do not list a broad catalogue of criminal offences beyond the two $10 000 penalties for failure to lodge specified reports and do not in themselves create prosecution pathways other than the imposition of these fines and administrative recovery of levy amounts and costs. Where additional offences or sanctions apply under the Waste Avoidance and Resource Recovery Act 2007 or the Environmental Protection Act 1986, those are not set out in these Regulations and would need to be consulted separately.

In short, enforcement is primarily administrative and financial: failing to measure and report exposes operators to CEO estimation, cost reallocation into levies, and the calling of financial assurances; breaches of exemption conditions cause exemptions to lapse and levy liability to crystallise; failure to lodge required baseline and quarterly survey reports carries explicitly stated fines of $10 000. Operators should therefore prioritise measurement and reporting compliance to avoid estimation and associated cost recoveries.

The Regulations are embedded in an interlocking statutory framework and repeatedly reference other Acts and regulations for definitions, obligations and transitional entitlements. The principal cross-references in the text are to the Waste Avoidance and Resource Recovery Act 2007 (the enabling Act), the Environmental Protection Act 1986 and its Environmental Protection Regulations 1987, the Waste Avoidance and Resource Recovery Regulations 2008, the Contaminated Sites Act 2003, the Planning and Development Act 2005, the Licensed Surveyors Act 1909, and the Environmental Protection (Controlled Waste) Regulations 2004.

Linkage to the enabling Act and EP Act framework

• Enabling Act. The Regulations implement levy provisions under the Waste Avoidance and Resource Recovery Levy Act 2007 and operate within the broader Waste Avoidance and Resource Recovery legislative regime. The Regulations refer explicitly to the WARR Account as the destination for funds called from financial assurances (reg 7(5)), which is a device in the wider WARR Act/regulations framework.

• EP Act licensing structure. "Licensed landfill" and category references are tied to the Environmental Protection Regulations 1987 Schedule 1 categories 63, 64 and 65 (reg 3(1)). The Regulations treat "landfill premises" as premises that are either licensed or that would require a licence under the EP Act (reg 3(1)(a)-(b)). Several provisions envisage premises in respect of which an occupier does not hold a licence as required under the EP Act and empower the CEO to estimate volumes for such unlicensed premises as if the premises were category 63/64/65 licensed (regs 9(2), 11(4), 12B(1)-(2)). Thus, the levy regime is functionally linked to the EP Act licensing regime and its categorisation of landfill types.

Measurement and surveying standards

• Surveyor qualifications. Regulation 10 defines "surveyor" by reference to the Licensed Surveyors Act 1909 and membership of surveying institutions (reg 10(1)). That external statutory definition sets the professional standard for baseline and quarterly surveys used to measure volume at category 63 metropolitan premises.

• Controlled waste and asbestos rules. The exemption for asbestos-containing material is conditional on acceptance and burial being otherwise compliant with the Environmental Protection (Controlled Waste) Regulations 2004 regulation 44 and on compliance with licence conditions (reg 5(1)(i)). This ties asbestos handling and disposal under the waste levy regime to the separate controlled waste regulatory regime under the EP Act and its delegations.

Interface with Waste Avoidance and Resource Recovery Regulations 2008

• Returns and filings. Quarterly survey reports for category 63 premises must be lodged with the return under the Waste Avoidance and Resource Recovery Regulations 2008 regulation 18 (reg 10(6)), and financial assurances referred to under reg 12C may be the ones required under the Waste Avoidance and Resource Recovery Regulations 2008 regulation 15 (reg 12C(2)). This creates procedural dependencies: operators must comply with the WARR Regulations 2008 for returns and financial assurance obligations in tandem with these Levy Regulations.

Other statutory cross-references and transitional arrangements

• Contaminated Sites Act. The exemption for waste reasonably removed from an orphan site is stated to be an orphan site as defined in the Contaminated Sites Act 2003 s 32 (reg 5(1)(c)). That ties emergency remediation removals to the contaminated sites statutory regime.

• Planning and Development Act. The definition of metropolitan region is taken from the Planning and Development Act 2005 s 4(1) and determines the territorial scope for levy application (reg 3(1); reg 4(1)).

• Transitional preservation of prior entitlements. Regulations 13 and 14 preserve exemptions and related financial assurances previously granted under the Environmental Protection Regulations 1987 reg 23 and 24 and permit baseline reports and quarterly survey outcomes lodged under those EP Regulations as valid for the purposes of the Levy Regulations (regs 13-14). The compilation table documents amendment regulations that update rates and other features over time, and notes that some amendment instruments did not come into operation and were repealed by later instruments (Other notes).

Practical interactions and implementation dependencies

• Measurement regimes require alignment between EP Act licensing, approved surveyor standards, weighbridge calibration and the WARR Regulations’ return mechanism. Operators must ensure that EP Act licence conditions, controlled waste handling rules, surveyor qualifications and WARR returns are coordinated to produce defensible measurement records for levy calculation.

• Financial assurance and cost-recovery lines cut across instruments: the CEO may call on financial assurances taken under the WARR Regulations 2008 reg 15 to cover costs incurred under these Levy Regulations (reg 12C(2)). That means the WARR Regulations’ forms and security instruments may be used to settle liabilities created under the Levy Regulations.

• Where an occupier operates unlicensed premises that would require a licence, the CEO can estimate volumes and proceed as if the premises were licensed. That can produce a de facto regulatory and financial liability even absent EP Act licensing, increasing the functional overlap between the EP Act licensing regime and the levy regime (regs 9(2), 11(4), 12B(2)).

In short, the Regulations do not operate in isolation. They rely on definitions, professional standards, licensing structures and return mechanisms established in the Environmental Protection and Waste Avoidance and Resource Recovery regulatory frameworks, as well as on other statutes for geographical and technical definitions. Compliance therefore requires concurrent compliance with those other instruments.

The text includes a compilation table and marginal amendment notes that identify the Regulations’ amendment history. The Regulations were originally published and came into operation as follows: the Waste Avoidance and Resource Recovery Levy Regulations 2008 were published 20 June 2008 with regs 1 and 2 commencing on the publication date and the rest of the Regulations commencing on 1 July 2008 (compilation table entry for 2008). Since then several amendment instruments have varied rates, introduced or amended measurement and estimation provisions, inserted new regulations, and adjusted exemption processes. The compilation table documents the following instruments and commencement dates:

• Waste Avoidance and Resource Recovery Levy Amendment Regulations 2009, published 22 December 2009. Commencement: regs 1 and 2 on 22 December 2009; other regulations commenced 1 January 2010 (compilation table).

• Amendment Regulations 2011 (published 1 July 2011). Regs 1 and 2 commenced 1 July 2011 and other provisions commenced 2 July 2011 (compilation table).

• Amendment Regulations (No. 2) 2014 (12 September 2014) and Amendment Regulations 2014 (23 September 2014). The 12 September instrument had regs 1 and 2 commence 12 September 2014 and other regs on 13 September 2014; the 23 September instrument had regs 1 and 2 on 23 September 2014 and other regs on 24 September 2014 (compilation table).

• Amendment Regulations 2016 (published 17 June 2016). These commenced regs 1 and 2 on 17 June 2016 and other regulations on 18 June 2016. The marginal notes indicate that reg 3 was amended by Gazette 17 Jun 2016 p. 2092 and several other reg-specific amendments were made in that instrument (see marginal notes at reg 3, reg 8, reg 9, reg 10, reg 11, reg 12A, reg 12B, reg 12C and the compilation table).

• Amendment Regulations 2020 (SL 2020/3) commencing 4-5 February 2020. The marginal notes show SL 2020/3 r. 4 amending reg 5 and r. 5 and r. 6 amending regs 8 and 9, as indicated in the body text updates.

• Amendment Regulations (No. 2) 2024 (SL 2024/84) published 29 May 2024. The compilation table records commencement: regs 1 and 2 on 29 May 2024, r. 5 on 30 May 2024; and other regulations (other than 1, 2 and 5) on 1 July 2024.

• Amendment Regulations 2025 (SL 2025/83) published 28 May 2025. The compilation table lists commencement of regs 1 and 2 on 28 May 2025 and other regulations on 29 May 2025.

The marginal notes within the text also identify when particular regulations were amended. For example:

• Regulation 3 was amended: Gazette 17 Jun 2016 p. 2092 (marginal note to reg 3).

• Regulation 4 was amended: Gazette 17 Jun 2016 p. 2092 (marginal note to reg 4).

• Regulation 5 has amendment notes showing Gazette entries for 1 July 2011 p. 2716‑18; 23 Sep 2014 p. 3475‑6; 17 Jun 2016 p. 2092; SL 2020/3 r. 4 (marginal note to reg 5).

• Regulation 8 was inserted and amended: inserted Gazette 17 Jun 2016 p. 2092; amended SL 2020/3 r. 5 (marginal note to reg 8).

• Regulation 9 amended Gazette 17 Jun 2016 p. 2093‑4; SL 2020/3 r. 6 (marginal note to reg 9).

• Regulations 10 and 11 amended Gazette 17 Jun 2016 p. 2094‑5 (marginal notes).

• Regulations 12A, 12B, 12C were inserted by Gazette 17 Jun 2016 p. 2095‑7 (marginal notes).

• Regulation 12 has multiple amendment notes including Gazette 22 Dec 2009 p. 5256; 12 Sep 2014 p. 3280‑1; 17 Jun 2016 p. 2097; SL 2024/84 r. 4; SL 2025/83 r. 4 (marginal note to reg 12). Those amendments correspond to changes in R values and the structure of the levy formulas.

The compilation table also contains a specific note: the Waste Avoidance and Resource Recovery Levy Amendment Regulations 2023 r. 3 and 4 (SL 2023/193) did not come into operation and were repealed by the 2024 instrument on 30 May 2024 (Other notes). That indicates not all proposed regulatory changes took effect; some instruments were superseded.

Operational effects of amendments

• Rate changes. The R values used in the levy formula are explicitly phased across multiple temporal thresholds. The presence of SL 2024/84 and SL 2025/83 in the marginal notes demonstrates that the R schedule has been updated in recent amendments. The text of regulation 12 shows the R values for each effective date window for categories 63, 64 and 65 (reg 12(1)(R); reg 12(2)(R)).

• New measurement regimes and cost recovery. The 2016 amendments inserted regs 8, 9, 12A, 12B and 12C, creating explicit CEO estimation powers for weighbridge failures, and mechanisms to recover CEO costs in levy amounts (see marginal notes for regs 8, 9, 12A, 12B, 12C). These amendments expanded administrative enforcement and cost recovery tools.

• Exemption and financial assurance updates. The 2020 amendment SL 2020/3 amended reg 5 and other provisions to add or clarify exemption categories and financial assurance processes (marginal note to reg 5). The 2011 and 2014 amendments also altered exemption and measurement detail in earlier rounds.

For practitioners, the compilation table and the marginal amendment notes in the instrument are the authoritative source of the Regulations’ textual evolution. When advising clients on historical liabilities or audit of past return periods, it will be necessary to apply the R rate and measurement rules in force for the relevant period as recorded in reg 12 and the corresponding amendment instrument that was in operation at the time.

The text of the Regulations contains no references to judicial or tribunal decisions, and does not name any cases. It does, however, set out an administrative review pathway and other mechanisms that define where disputes may be resolved.

Review route provided by the Regulations

• State Administrative Tribunal. Regulation 6 provides the only express statutory review route within the instrument. A person aggrieved by a "reviewable decision", defined in reg 6(2) as a decision to refuse to grant an exemption under regulation 5 or to impose conditions or limitations upon the grant of an exemption, may apply to the State Administrative Tribunal for review (reg 6(1)-(2)). That means disputes about the CEO’s exercise of discretion concerning exemption grants and conditions fall into the administrative law sphere and can be determined by SAT.

Absence of named litigation

• No cases or precedents cited. The Regulations themselves do not discuss litigation history, case law, or tribunal decisions. The instrument is silent on whether any precedent decisions under these Regulations exist or on the outcomes of any disputes.

Implications for practitioners

• Potential dispute lines. The most likely contested issues arising from the Regulations that would fall to litigation or tribunal review include the CEO's refusal to grant an exemption, conditions attached to exemptions, factual disputes about measurements and estimates (including the reasonableness and method of CEO estimations), the CEO’s decision to call on financial assurances, and recovery of CEO-incurred costs included in levies. However, the text limits SAT review to decisions about exemptions; other CEO determinations, such as estimation of weights or volumes and inclusion of CEO costs in a levy, are not listed as "reviewable decisions" in reg 6 and may be subject to different judicial review or statutory appeal routes under administrative law or other statutes, which are not detailed in the Regulations.

• Administrative remedies and procedural protections. The Regulations require the CEO to give written notice of estimations and estimated bases (regs 8(5), 9(4), 11(3), 12A(6), 12B(4)), which provides an evidentiary starting point for challenge or correction. The presence of notice requirements may narrow disputes to factual matters amenable to administrative review or judicial review on grounds such as procedural fairness, error of law, or irrationality, though those remedies are outside the text of the instrument.

• No statutory specificity for other dispute forums. Because the Regulations confine an express review right to matters of exemption grants and conditions, practitioners should examine the enabling statutes (the Waste Avoidance and Resource Recovery Act 2007 and the Waste Avoidance and Resource Recovery Levy Act 2007) and the general law of judicial review if other CEO actions are to be challenged. Those instruments are not reproduced here and would need to be consulted to identify further statutory appeal rights or limits.

In summary, the Regulations themselves do not record any litigation history and provide a single, express administrative review route for exemption-related decisions to the State Administrative Tribunal. Other disputes arising under the Regulations are likely to be resolved through administrative channels first and, where necessary, by judicial review in the courts, but the text does not set out those pathways.

The Regulations contain several technical features, timing traps and drafting specifics that can produce unexpected liabilities or compliance burdens if not carefully managed. The following points are practical "gotchas" drawn from the text.

Scope is not only where waste is disposed. The levy applies to waste received at landfill premises in the metropolitan region (reg 4(1)(a)) and to all waste collected within the metropolitan region irrespective of when collected and received at landfills outside the metropolitan region (reg 4(1)(b); regs 12A and 12B). That creates the potential for waste collectors and operators to be captured even where final disposal occurs outside the metropolitan region. If you collect in the metropolitan region then deliver outside it, the receiving site will be liable to measure and charge under these Regulations or the CEO will estimate volumes.

Different units for different categories. Category 63 premises are charged by cubic metres (volumetric) while category 64 and 65 premises are charged by tonnes (mass). Misclassifying a premises category or applying the wrong unit will produce incorrect levy calculations (reg 12; reg 10; reg 8). Check the Environmental Protection Regulations 1987 Schedule 1 category assignment carefully.

Baseline and quarterly survey timing is tight. For category 63 metropolitan premises the baseline survey must be conducted after licence issue and no more than 14 days before commencing accepting waste, and the baseline report must be lodged within 14 days after accepting waste (reg 10(2)-(4)). Quarterly surveys must be conducted after each return period and the survey report lodged with the return. Failure to lodge the baseline or quarterly report attracts a penalty of $10 000 (reg 10(2), (6)). There is no grace period specified beyond those 14-day windows.

CEO estimation can be used and costs recovered. If operators fail to weigh or to estimate weights/volumes in the approved manner, the CEO can estimate and those estimates will be used to determine levy amounts; the CEO must give written notice of estimations (regs 8(4)-(5), 9(2C), 11(2)-(3)). The CEO may include costs incurred in making these estimations in the levy payable and may call on financial assurances provided under other WARR Regulations to cover costs (reg 12C). That can lead to additional, possibly significant, unexpected recoveries.

Exemptions are provisional and conditional. Exemptions must be applied for using an approved form and the CEO may impose conditions including deadlines for removal, storage and measurement criteria, and record-keeping (reg 5(3B), 5(4), 5(5A)). A breach of those conditions causes the exemption to cease and levy liability to crystallise (reg 5(6)). Where an exemption is for waste stored for reuse/recycling/energy recovery, the CEO may require a financial assurance; if it is not provided the exemption ceases and the levy is payable (reg 7(2)-(4)). The time-limited nature of exemptions means operators should have operational plans and evidence chains for removal or reprocessing before seeking an exemption.

Financial assurance timing and local government carve-out. The CEO can require a financial assurance for certain exempt wastes and the licensee (unless a local government) must provide it within two weeks of notice in an approved form and maintain it (reg 7(2)-(3)). Note that reg 7(1) explicitly excludes licensees that are local governments from the definition of licensee for this purpose; this carve-out does not necessarily exempt local governments from other obligations and does not extend to other licensee duties. Practitioners should be careful not to assume blanket local government exemption beyond reg 7’s narrow scope.

Refund and rebate conditions have time limits. Where levy has been paid but the exempt waste is subsequently recycled or removed within 12 months after the exemption period, the CEO may refund or rebate the levy (reg 5(8)). This is discretionary, not mandatory, and only applies if the levy has already been paid and the CEO is satisfied of removal or recycling within the 12-month window. The refund power is therefore contingent and not automatic.

Measurement variance and dispute risk. The surveyor’s calculation for category 63 premises is the primary basis for cubic metre measurement (reg 10(7)). If survey methodologies are inconsistent between operators, or if CEO estimates replace operator surveys, disputes over measurement methodology, compaction factors, base establishment and survey comparators are likely. The Regulations establish the requirement for approved surveyors and the use of professional survey standards (reg 10(1)), but do not prescribe a single detailed measurement protocol in the text provided. That can give rise to factual disputes.

Small cap on survey cost pass-through. For category 63 premises S is recoverable only to the lesser of the licensee’s actual cost of complying with reg 10(5)-(6) and $2 000 (reg 12(1)(S)). This cap may not fully reflect high-cost survey scenarios, and licensees retain compliance costs beyond that cap. Operators who expect to incur higher survey costs cannot rely on full cost pass-through beyond $2 000 per return period.

Notice obligations are meaningful. The CEO must give written notice of any estimation or estimated base (regs 8(5), 9(4), 11(3), 12A(6), 12B(4)). Practitioners should track notices carefully because they start procedural clocks and can be evidence for subsequent review or challenge.

Transitional reports may be accepted but need to be identified. Baseline reports and quarterly surveys lodged under the Environmental Protection Regulations 1987 may be treated as satisfying requirements under the Levy Regulations (reg 14(1)-(3)). Operators relying on such transitional relief should ensure historic reports are available and confirm with the CEO that they have been accepted for the relevant purposes.

No broad catalogue of criminal offences in text. The Regulations present only the specified $10 000 penalties for failure to lodge baseline and quarterly survey reports. Additional enforcement provisions may exist in the enabling Acts but are not reproduced here. Do not assume additional penalties from this text alone.

In summary, the main operational risks are misapplication of units and rates, failure to meet narrow timing windows for surveys and baseline reports, failure to provide financial assurances promptly, exposure to CEO estimation and cost recoveries, and the conditional nature of exemptions with short removal windows. Practitioners should adopt processes that align licence, weighbridge, survey and financial assurance activities with the timing and notification obligations set out in the Regulations.

This section sets out practical, stepwise compliance actions and organisational controls referenceable to the specific regulatory provisions. The approach is operational: establish applicable coverage, set up measurement systems, manage exemptions and financial assurances, maintain records and reporting, and prepare for CEO interactions.

1. Establish whether the premises are within scope and determine the relevant category and liable person

• Check whether the premises are a licensed landfill in category 63, 64 or 65 of the Environmental Protection Regulations 1987 Schedule 1, or whether the premises would be a licensed landfill if a licence were required (reg 3(1); reg 4(1)). Confirm whether the landfill is inside the metropolitan region as defined in the Planning and Development Act 2005 s 4(1) (reg 3(1); reg 4(1)).
• Identify the liable person, defined as the licensee or the occupier of premises that would require a licence under the EP Act (reg 3(1)).

2. Choose and implement the correct measurement regime

• Category 63 (metropolitan) premises: engage an approved surveyor as defined in reg 10(1) (licensed surveyor or eligible member of specified institutions) to conduct a baseline survey after licence issue and not more than 14 days before accepting waste, and lodge the baseline report within 14 days of commencing acceptance (reg 10(2)-(4)). Ensure the surveyor uses reliable datum control and methodology that can be demonstrated to the CEO if challenged.
• Conduct quarterly surveys after each return period to calculate cubic metres disposed using the difference between successive surveys or between a survey and the baseline/estimated base (reg 10(5)-(7)). Lodge the quarterly survey report with the return under the WARR Regulations 2008 reg 18 (reg 10(6)).
• Category 64/65 premises: install and maintain a certified weighbridge and weigh incoming loads on delivery (reg 8(2)). If no weighbridge exists, estimate weights in the approved manner and keep records of the approved method used (reg 9(1)). If seeking an exemption from weighing, apply under reg 5(2).

3. Implement record-keeping and reporting processes

• Maintain records specified in exemption conditions, including quantity, nature and location of exempt waste and payments received, as may be required under reg 5(5A)(d).
• Prepare to lodge returns and attach surveyor reports as required by the WARR Regulations 2008 reg 18 (reg 10(6)). Set internal deadlines ahead of the end of return periods to ensure the survey and return are prepared on time.

4. Manage exemptions carefully

• If seeking an exemption under reg 5, use the approved form and provide the information required by the CEO (reg 5(3B)). Identify which exemption category applies (eg reused cover, stored for recycling/energy recovery, public authority removals, disaster debris, asbestos burial compliant with controlled waste regulations) and prepare supporting evidence.
• Anticipate and plan for CEO-imposed conditions such as timeframes for removal, measurement criteria, storage requirements and record-keeping (reg 5(4), 5(5A)). Ensure operational plans document timelines for removal and reprocessing to meet any condition.
• If the exemption is for stored waste awaiting reuse/recycling/energy recovery under reg 5(1)(b), be prepared to provide a financial assurance if the CEO requires one. If required, furnish the assurance in an approved form within two weeks of notice (reg 7(2)-(3)). Remember that licensees that are local governments are excluded from the definition of licensee for reg 7 purposes (reg 7(1)).

5. Track return periods and applicable rates

• Return periods are quarter-based for existing liable persons and adapted for persons becoming liable after 1 July 2008 (reg 3(1)). For each return period determine whether the R value in reg 12(1) or reg 12(2) applies based on the first day of the return period; the R table contains multiple date thresholds (reg 12(1)(R); reg 12(2)(R)).
• For category 63 premises calculate L using the formula set out in reg 12(1): L = V × R + S, where V is cubic metres measured, R is the applicable rate for the return period start date, and S is the lesser of the licensee’s cost of complying with reg 10(5) and (6) and $2 000 (reg 12(1)). For category 64/65 use the formula in reg 12(2): L = W × R, where W is tonnes and R the applicable rate.

6. Prepare for CEO estimation and cost exposure

• Ensure weighbridge and survey processes are documented and defensible. If the operator fails to weigh or prepare approved estimates/surveys, the CEO can make estimations and include CEO-incurred costs in the levy (regs 8(4)-(5), 9(2C), 11(1)-(3), 12C(1)).
• Maintain robust evidence to challenge a CEO estimation if it occurs. The CEO must give written notice of any estimation or estimated base (regs 8(5), 9(4), 11(3), 12A(6), 12B(4)), and that notice should be used as the trigger to review and, if appropriate, seek rectification or tribunal review where applicable.

7. Use approved professionals and methodologies

• Engage a qualified surveyor as defined in reg 10(1) for baseline and quarterly surveys. Adhere to professional surveying standards and retain surveyor reports and raw survey data.
• If estimating weights in the approved manner where no weighbridge exists, document the approved estimation methodology, maintain calibration records and ensure consistent application.

8. Keep timelines for removal and refund eligibility

• If an exemption is conditional on removal, ensure exempt waste is removed, recycled or otherwise taken away within the exemption period. If removal does not occur, the levy becomes payable within two weeks after the exemption period and the CEO may call on any financial assurance (reg 5(7); reg 7(5)).
• If the levy has been paid but the waste is recycled or removed within 12 months after the exemption period, compile evidence of removal and apply for refund or rebate from the CEO (reg 5(8)). Recognise the CEO’s refund power is discretionary and evidence-heavy.

9. Monitor notices and exercise review rights where appropriate

• Track notices from the CEO regarding estimations or revocation of exemptions. Use the written notice requirement as the starting point for internal remediation or administrative review action (regs 8(5), 9(4), 11(3), 12A(6), 12B(4)).
• If the CEO refuses an exemption or imposes conditions, consider application to the State Administrative Tribunal under reg 6 for review. Document the factual and legal basis for a review application promptly.

10. Reconcile and pay levy amounts and maintain financial assurances

• Calculate levy amounts per reg 12 and pay by the applicable return deadlines specified in the WARR Regulations 2008 returns regime. Ensure accounting systems tag volumes/tonnes by return period and apply the correct R rate.
• If the CEO requires a financial assurance, secure the assurance instrument in the approved form within two weeks of notice and maintain it in line with CEO requirements (reg 7(3)). Be prepared for the CEO to call on that assurance if conditions are breached.

11. Audit trail and internal controls

• Maintain a full audit trail: surveyor reports, weighbridge tickets, estimation methodology documents, exemption applications and CEO correspondence, financial assurance instruments, records of removal or recycling, returns filed and payments made.
• Implement internal controls to reconcile weighbridge and survey data to returns, to escalate potential breaches of exemption conditions promptly, and to prepare for CEO queries or audits.

12. Seek professional advice where measurement or exemptions are novel or contested

• For technical questions about measurement protocols, compaction assumptions, or for contentions about CEO estimations and cost inclusions, obtain technical and legal advice early. Where exemptions or financial assurances are material, consider structured remediation plans before applying.

Following these steps will align operational practices with the principal obligations in the Regulations: accurate measurement, timely surveys and returns, cautious management of exemptions and financial assurances, and readiness to engage with CEO estimations and potential SAT reviews.

The Regulations’ amendment history is summarised in the instrument’s compilation table and marginal notes. They show the Regulations have been amended periodically since their initial 2008 commencement to adjust rates, measurement and estimation procedures, exemption and financial assurance provisions, and CEO recovery powers. Key amendment milestones recorded in the table and marginal notes include:

• 2008 original instrument: Waste Avoidance and Resource Recovery Levy Regulations 2008, published 20 June 2008, with substantive operation from 1 July 2008 (compilation table).

• 2009 Amendment Regulations: Waste Avoidance and Resource Recovery Levy Amendment Regulations 2009, published 22 December 2009, with substantive changes commencing 1 January 2010. The marginal notes show reg 12 was amended on 22 Dec 2009 to change R values (marginal note to reg 12).

• 2011 Amendment Regulations: published 1 July 2011, with most provisions commencing 2 July 2011. Reg 5 was amended with Gazette 1 Jul 2011 p. 2716‑18 (marginal note to reg 5).

• 2014 Amendment Regulations: two 2014 instruments are recorded: Amendment Regulations (No. 2) 2014 (12 Sep 2014) and Amendment Regulations 2014 (23 Sep 2014), both with commencement in September 2014. Reg 12 and reg 5 carry marginal notes of amendments from September 2014 (marginal notes to regs 5 and 12).

• 2016 Amendment Regulations: published 17 June 2016 with commencement of most provisions 18 June 2016. The 2016 instrument introduced and amended several operational provisions: insertion of regs 8 and 9 (weighbridge and estimation rules), insertion of regs 12A-12C (estimation and CEO costs), and amendments to reg 3 and reg 10 among others (marginal notes indicate Gazette 17 Jun 2016 p. 2091‑97). The marginal notes show reg 3 and reg 4 were amended on 17 Jun 2016 p. 2092 (marginal notes).

• 2020 Amendment Regulations: SL 2020/3, published 4 February 2020, amending reg 5 and regs 8-9 (marginal notes). These changes further refined exemption categories, weighbridge exemptions and associated procedures.

• 2023 attempted amendments: SL 2023/193 included proposed amendments (r. 3 and 4) that did not come into operation and were subsequently repealed by the 2024 instrument (Other notes section).

• 2024 Amendment Regulations (No. 2): SL 2024/84 published 29 May 2024, with some immediate commencement of r. 5 on 30 May 2024 and other amendments commencing 1 July 2024. Marginal notes show that SL 2024/84 r. 4 amended reg 12 (marginal note to reg 12).

• 2025 Amendment Regulations: SL 2025/83 published 28 May 2025 with most provisions commencing 29 May 2025; marginal notes show reg 12 was amended by SL 2025/83 r. 4 (marginal note to reg 12).

What changed in substance

• Levy rate updates. The R values in the levy formula were updated several times across amendments, with new R values keyed to the first day of the relevant return period. The compilation table and marginal notes document multiple alterations to reg 12 over time (reg 12 marginal note). The current R schedules in reg 12 reflect the cumulative effect of those amendments and list effective date windows through 1 July 2025.

• Measurement and cost recovery provisions. The 2016 amendments inserted regulations to address weighbridge failures and to allow CEO estimation and cost recovery. Specifically, reg 8 (weighbridge for category 64/65) and reg 9 (other category 64/65 premises) were inserted or amended, and regs 12A, 12B and 12C were added to cover category 63 premises outside the metropolitan region, unlicensed premises outside the metropolitan region, and CEO recoverability of costs (marginal notes to regs 8, 9, 12A-12C). Those changes expanded administrative enforcement tools and clarified how CEO costs can be recovered.

• Exemption and financial assurance refinement. Various instruments refined the exemption categories and the process for applying for exemptions. Reg 5’s amendments across 2011, 2014, 2016 and 2020 adjusted the exemptions and clarified requirements for asbestos, disaster waste and clean fill exemptions, and added procedural rules for exemption applications (reg 5 marginal notes). Reg 7 was aligned to require financial assurance in particular circumstances, with a narrow exclusion for local governments.

• Transitional alignment with Environmental Protection Regulations. Regulations 13 and 14 were enacted to preserve existing exemptions and baseline reports lodged under the Environmental Protection Regulations 1987. These transitional provisions ensure continuity for licensees that had complied with earlier EP Regs measurement and exemption regimes.

Practical note on amendment effectivity

• The compilation table is the authoritative schedule for commencement dates. When dealing with historical liabilities or preparing returns for past periods, practitioners must apply the R schedule and measurement rules in force at the time of the return period, referencing the specific amendment instrument and its commencement date recorded in the compilation table. The marginal notes attached to each regulation also identify the Gazette page and date where amendments were made, which is helpful for tracing the legislative history of particular clauses.

In summary, the Regulations have been iteratively amended to raise levy rates, refine measurement and estimation rules, add CEO recovery mechanisms, and clarify exemptions and financial assurance. Operators must track applicable amendments and the date-based R schedule to calculate and report levies correctly for each return period.

The Regulations themselves do not name any cases and contain no recorded judicial or tribunal decisions. The instrument provides an express administrative review pathway limited to certain decisions and otherwise leaves other dispute resolution mechanisms to the broader administrative law framework.

Express review pathway

• State Administrative Tribunal. Regulation 6(1) creates a statutory review right to the State Administrative Tribunal for a person aggrieved by a "reviewable decision", defined in reg 6(2) as a decision to refuse to grant an exemption under reg 5 or to impose conditions or limitations upon the grant of an exemption. That is the only explicit tribunal appeal right contained within the text of these Regulations.

Absence of reported authorities within the instrument

• No cases or precedent. The Regulations do not contain any annotations referring to litigation, case law, or interpretative decisions. Consequently, the instrument does not provide guidance on how courts or tribunals have interpreted ambiguous provisions such as measurement methodologies, the scope of CEO discretion to impose conditions on exemptions, or the validity of CEO estimations and cost recovery under reg 12C.

Implications for dispute profile

• Likely contested issues. If disputes arise under the Regulations they are most likely to concern exemption decisions (which are expressly reviewable), measurement disputes over surveyor methodology and CEO estimations, the CEO’s inclusion of costs in levies, and the calling of financial assurances. Because reg 6 limits SAT review to exemption refusals and conditions, other disputes may require judicial review in the courts or be resolved via negotiation with the CEO.

• Procedural prerequisites. The Regulations impose notice obligations on the CEO where the CEO estimates volumes or establishes estimated bases (regs 8(5), 9(4), 11(3), 12A(6), 12B(4)). These notices are procedural prerequisites that provide a starting point for any challenge and may be relied upon to establish standing and timing for review or judicial review proceedings. They also create opportunities for operators to supply corrected data before an estimation is finalised or enforced.

Practical approach for practitioners

• Preserve evidence and follow notice timetables. On receipt of a CEO notice of estimation or revocation of exemption, operators should immediately collate measurement evidence, surveyor reports, weighbridge records, exemption applications and financial assurance instruments. These materials will be crucial in any administrative review or judicial challenge.

• Consider tribunal review where applicable. For refusal or conditional grants of exemption, practitioners can bring a SAT application as provided by reg 6. For other CEO decisions (eg CEO estimations, cost inclusion in levies, call on financial assurances), practitioners should examine the enabling Acts and general administrative law remedies, including merits review where available and judicial review for errors of law, jurisdictional error or procedural unfairness.

Because the Regulations themselves do not document litigation history, practitioners should search external tribunal and court databases for decisions involving the WARR levy to identify precedents relevant to measurement methods, CEO estimation, or the scope of exemption powers.

(Repeated heading included as required by output format; this section supplements earlier "Gotchas" points with further practical traps and clarifications grounded in the text.)

1. Different R schedules for categories and dates. Regulation 12 contains multiple date-specific R values for category 63 and for categories 64/65. Using the wrong R based on the first day of the return period will misstate levy liability. Ensure returns for each quarter apply the R corresponding to the applicable start date (reg 12(1)(R); reg 12(2)(R)).

2. S is small and capped. For category 63 premises S is limited to the lesser of the licensee’s actual compliance cost of doing the quarterly surveys and $2 000 (reg 12(1)(S)). High survey costs will not be fully recovered; operators must budget for survey costs exceeding that cap.

3. Exemption forms and CEO information requests. Exemption applications must be in the approved form and include the information required by the CEO (reg 5(3B)). If applications are incomplete, the CEO may refuse or impose onerous conditions. Do not assume verbal agreements will suffice.

4. Asbestos conditions refer to other regulations. The asbestos exemption requires compliance with Environmental Protection (Controlled Waste) Regulations 2004 reg 44 and with licence conditions (reg 5(1)(i)). Ensure asbestos handling follows controlled waste rules before relying on a levy exemption.

5. Local government exclusion is narrow. The exclusion of local government from the definition of licensee for reg 7 does not exempt local governments from other levy obligations, record-keeping or measurement duties. The exclusion only prevents the CEO from requiring a financial assurance under reg 7 from licensees that are local governments (reg 7(1)).

6. CEO cost inclusion can be direct. The CEO’s costs for certain estimation and survey activities may be included in the levy and are recoverable accordingly (reg 12C(1)). That means regulatory intervention to determine levy amounts can increase operator liabilities beyond the base levy calculation.

7. Financial assurance deadlines are strict. If required, financial assurances must be provided within two weeks of notice and in an approved form (reg 7(3)). Failure to provide the assurance causes the exemption to lapse and immediate levy liability (reg 7(4)).

8. Refunds conditional and discretionary. The CEO "may" refund or rebate a levy if the exempt waste is recycled or removed within 12 months and the levy has been paid (reg 5(8)). Because it is discretionary, do not assume automatic refund; keep documentary evidence of removal/recycling to support any refund application.

9. CEO estimation notice starts the contest clock. The CEO must provide written notice of any estimation or estimated base (regs 8(5), 9(4), 11(3), 12A(6), 12B(4)). Practitioners should treat receipt of such notices as an immediate action point for response and evidence submission.

10. Transitional reports accepted but must be located. Baseline reports and quarterly surveys lodged under prior Environmental Protection Regulations may suffice to meet current requirements (reg 14). Operators relying on those should confirm with the CEO that the old reports have been accepted for the WARR levy reporting purposes.

Overall, the principal operational surprises are date- and category-sensitive rate schedules, tight survey and financial assurance timeframes, CEO estimation and cost recovery powers, and the conditional and revocable character of exemptions. Systematic controls to manage returns, track notices and maintain documentary evidence are essential.

(Second "How to comply" section to fulfil output heading order; consolidates earlier practical steps into checklist and compliance plan.)

Compliance checklist and recommended controls

1. Legal and site assessment

• Confirm whether your premises are category 63, 64 or 65 as defined in Environmental Protection Regulations 1987 Schedule 1 and whether they are within the metropolitan region for the purposes of reg 4(1) and reg 3(1).
• Identify whether you are the licensee or an occupier who would require a licence under the EP Act. This determines who is the liable person (reg 3(1)).

2. Measurement systems and personnel

• Category 63 (metropolitan): engage a surveyor meeting reg 10(1) requirements before accepting waste and schedule a baseline survey and reporting within the statutory windows (reg 10(2)-(4)).
• Category 64/65 with weighbridge: ensure weighbridge is certified and procedures are in place to weigh every load on delivery and to deduct exempt portions per reg 8(2)-(3).
• Category 64/65 without weighbridge: develop an approved estimation method, document it, and ensure it is consistently applied per reg 9(1)-(2B).

3. Reporting calendar and internal deadlines

• Map return periods (quarterly or as provided in reg 3(1)) and the corresponding R values applicable to each return period start date (reg 12(1)(R), 12(2)(R)).
• Schedule baseline survey, quarterly surveys, return preparation and lodge survey reports with the WARR Regulation returns per reg 10(6). Build in at least two weeks contingency before statutory deadlines.

4. Exemption management

• If storing waste for reuse/recycling/energy recovery, or if other exemption categories apply, prepare an exemption application in the approved form and include the information the CEO may require (reg 5(3B)).
• Anticipate conditions the CEO may impose under reg 5(5A) and ensure operational plans satisfy those conditions, including removal schedules and record-keeping obligations.
• If the CEO requires a financial assurance for exempt waste, provide it in the approved form within two weeks of notice and maintain it per CEO requirements (reg 7(2)-(3)). Local government licensees should note the limited exclusion in reg 7(1).

5. Record-keeping and evidentiary controls

• Maintain comprehensive records of weighbridge tickets, surveyor reports, exemption applications and approvals, removal/recycling evidence, financial assurance instruments, returns and payments, and any correspondence or written notices from the CEO (reg 5(5A)(c)-(e); reg 7(3); regs 8(5), 9(4), 11(3)).
• Keep raw survey data and calibration certificates for weighbridges to support measurements in the event of an audit or CEO estimation.

6. Financial and accounting processes

• Implement systems to compute levy L per reg 12. For category 63 compute V × R + S with S capped at the lesser of actual compliance cost and $2 000 (reg 12(1)). For categories 64/65 compute W × R (reg 12(2)). Apply the correct R for each return period depending on the first day of the period.
• Reconcile volumes/weights reported to returns and to levy payments. Monitor for CEO cost inclusions and financial assurance calls, which can increase the payable amount (reg 12C(1)-(2); reg 7(5)).

7. Internal control for CEO interactions

• Designate a point person to receive and respond to CEO notices promptly. Notices of CEO estimations or estimated bases trigger the need to assemble documentary evidence and consider correcting data or lodging a challenge (regs 8(5), 9(4), 11(3), 12A(6), 12B(4)).
• If the CEO refuses an exemption or imposes conditions, prepare documentation to support a SAT review where applicable and act within applicable time limits for review filings (reg 6).

8. Audit readiness and dispute preparedness

• Conduct periodic internal audits of weighbridge operations, surveyor engagements, exemption compliance and financial assurance status to detect risks of CEO estimation or enforcement action early.
• In the event of a CEO estimation or enforcement step, be ready to present contemporaneous surveyor reports, weighbridge data and reconciled accounting records to contest accuracy or reasonableness.

9. Communications and public authority coordination

• If exempt waste is removed by a public authority (eg orphan site clean-up, shoreline removal), secure written confirmations and records showing the waste was removed to mitigate or prevent human health or environmental risk, to support any exemption claim (reg 5(1)(c), (f)).
• For disaster-related waste or hazardous waste removed by public authorities, ensure documentation supports the "reasonably removed" threshold in reg 5(1A) and reg 5(1)(d)-(e).

10. Professional advice and external services

• Engage qualified surveyors who meet reg 10(1) definitions and ensure their scopes of work and reports address the calculation methods and comparators required under reg 10(7).
• Use legal advisers to assist with exemption applications, to prepare for SAT appeals under reg 6, and to advise on possible judicial review routes for other CEO actions that lack express reviewability under these Regulations.

By following this compliance plan and maintaining clear documentary evidence, operators can reduce the risk of CEO estimation and cost recovery, ensure timely exemption management and financial assurance compliance, and position themselves to defend measurement or estimation decisions if the CEO exercises discretion to estimate or include costs in the levy payable.