Waste Avoidance and Resource Recovery Regulations 2008

The Regulations revolve around four core regulatory concepts: waste collection permits, levy administration and financial assurance, recordkeeping and reporting (both quarterly return periods and annual returns), and local government waste planning.

1. Waste collection permits (Part 2, regs 5-13)

   • Permit issuance is an administrative scheme run by the CEO who must advertise proposed permits in the local newspaper (reg 5(1)-(2)), except in urgent cases where the CEO need only invite at least three potential applicants (reg 5(3)). Applications must be in the approved form, include a $275 fee, an undertaking to provide the service and prescribed detail (reg 6(1)(a)-(d)). The CEO must consider consultations under the Act (s 58) and representations from persons directly affected, including contractors providing local government services and relevant public authorities (reg 6(3)). The CEO must issue a permit to the applicant considered most acceptable having regard to the waste strategy, business plan and relevant waste plan, the applicant’s ability to provide the service, and the value and charges proposed (reg 6(5)). Permits can be conditioned, amended, renewed or surrendered (regs 7-11).

2. Landfill levy and financial assurance (Part 3, regs 14-18)

   • “Liable person” and “licensed landfill” are defined with reference to categories in the Environmental Protection Regulations 1987 (reg 14(1)-(2)). Licensees other than local governments must provide a financial assurance securing an amount equivalent to the average levy for a return period (reg 15(1)). The CEO can allow the assurance to be paid in three monthly instalments and can call on the assurance and pay monies into the WARR Account if levy is unpaid (reg 15(2)-(4)). The CEO must review assurances at least every 12 months and may require increases or permit reductions (reg 16).

3. Records and levy returns (Part 3, regs 17-18)

   • On receipt of waste, licensees must record time, date, licence number, measured or estimated volumes/weights (with methods cross-referenced to the Levy Regulations), type of waste, levy due and any other particulars required by CEO notice (reg 17(2)). Records must be kept in legible form for at least five years and produced to authorised persons on written request (reg 17(3)-(4)). Returns must be made from these records and lodged with payment within 28 days after each return period (reg 18(1)-(3)).

4. Annual return regime for “liable persons” (Part 3A, regs 18A-18E)

   • The 2019 insertion establishes a separate annual reporting obligation for certain operators and local governments (reg 18B). The CEO specifies the detailed information and record/calculation procedures by Gazette notice (reg 18D). Annual returns are due by 1 October for the most recently completed financial year and must contain the information described in the CEO’s notice (reg 18C(1)-(2)). Penalties of $10,000 apply for failure to notify, failure to lodge, lodging false or misleading returns, and related record breaches (reg 18E).

5. Prescribed content for local government waste plans and public inspection (Part 4, regs 20-21)

   • The Regulations prescribe explicit requirements for local government waste plans under s 40(3)(i) of the Act (reg 20), specifying assessments, targets, options and implementation programmes. Codes and subsidiary legislation adopted under s 98(2) are available for public inspection at the Department’s head office (reg 21).

Ancillary concepts include the meaning of “approved” as approval in writing by the CEO (reg 3), linkage to the Levy Regulations for measurement and calculation methods (reg 17(1A)), and the use of Gazette notices and the Department’s website for publication obligations (reg 13(2); reg 18D(6)).

The Regulations affect identifiable groups of actors and shift obligations between them:

• Licensees of licensed landfills (categories 63, 64, 65 of the Environmental Protection Regulations 1987 Schedule 1): these persons are primarily affected by the landfill levy processes, recordkeeping, return and payment obligations, and financial assurance obligations (regs 14(1); 15-18). Licensees must keep delivery records, lodge quarterly returns and remittances, and (unless a local government) provide a financial assurance securing levy payment (regs 17; 18; 15).

• Local governments: captured in multiple ways. Local governments may be the subject of waste collection permits issued by the CEO (Part 2, regs 5-13). Local governments providing waste services are automatically “liable persons” for the purposes of the annual return regime (reg 18B(2)). They are excluded explicitly from the financial assurance obligation that applies to other licensees (reg 15(1) states licensee other than a local government). Local government operations are prescribed as “local government waste” for the Act’s definition (reg 4). Local governments must prepare waste plans containing prescribed assessments and implementation programmes (reg 20).

• Private contractors and other persons that provide waste collection services: potential applicants for waste collection permits must meet the application content and undertake to provide services if granted (reg 6(1)(c), (d)). Existing contractors providing waste services for local governments are specified as consultees whose recommendations the CEO must seek and have regard to (reg 6(3)(a)).

• Occupiers of premises that treat/process/sort reportable waste: persons who, as occupiers, produce at least 1,000 tonnes of reprocessed/recycled/recovered material in a financial year through treatment/processing/sorting (ready for use or export) become “liable persons” for annual reporting (reg 18B(3)). Occupiers of premises that would be licensed landfills if the occupier held a licence and that receive at least 20,000 tonnes of reportable waste in a financial year where the premises are outside the metropolitan region are also liable persons (reg 18B(4)).

• Businesses and individuals delivering waste to licensed landfills: their deliveries generate the delivery records licensees must create and maintain (reg 17(2)). Those with waste categories and weight/volume affecting levy liability will be indirectly affected by the calculation and pass-through of levies.

• The CEO and Departmental officers: the CEO is empowered to approve forms, set financial assurance amounts and review them, require records and specifications by Gazette notice and enforce the regime (multiple provisions; e.g. regs 3; 15; 16; 18D). Authorised persons appointed under EP Act s 87 have inspection powers over records (reg 17(5)).

• The Waste Authority and public authorities: permit conditions may require compliance with codes made by the Waste Authority under s 52 of the Act (reg 7(2A)(f)). The CEO must consult public authorities the CEO considers directly affected before issuing permits (reg 6(3)(b)).

Who pays and who decides

• Payment obligations: levy payers are licensees and other liable persons (reg 18(1)). Financial assurance and levy remittances are paid to the CEO or into the WARR Account when the CEO calls on assurances (reg 15(4); reg 18(3)).

• Decision authority: the CEO has central discretion throughout the regime: approving forms, advertising permits, selecting the most acceptable applicant, setting and reviewing financial assurances, specifying annual return content, and enforcement through notices and calling on financial assurances (regs 5-6; 15-16; 18D; 15(4)).

Duties (statutory and regulatory)

• Application and advertising duties (Part 2): The CEO must advertise proposed waste collection permits in the local newspaper for the district (reg 5(1)-(2)). Applicants must apply in the approved manner and form, pay the $275 fee and provide detailed information and an undertaking to provide the service (reg 6(1)(a)-(d), (b)). The CEO must seek and have regard to recommendations from relevant contractors and public authorities before issuing a permit (reg 6(3)).

• Permit-holder obligations (Part 2): Permit holders may be subject to conditions including specific area operation, specified collection frequency, specified container types, recordkeeping of quantity and type, reporting to the CEO and compliance with Waste Authority codes (reg 7(2A)(a)-(f)). Contravening a permit condition (other than a s71(2) condition of the Act) is an offence carrying a $10,000 fine (reg 7(3)).

• Amendment, renewal, surrender (Part 2): Permit amendments can be initiated by the CEO or on application by the holder (reg 8(2)). Applications to amend or surrender must be in approved form, accompanied by a $100 fee and supporting documents; the CEO must give 28 days’ notice to allow written representations (reg 11(1)-(3)).

• Financial assurance and its maintenance (Part 3): Licensees (except local governments) must provide financial assurance in approved form securing an amount equivalent to the CEO’s estimate of average levy payable in a return period (reg 15(1)). The CEO may allow three-month instalments (reg 15(2)). Persons providing financial assurance must maintain it per CEO requirements and a failure to do so attracts a $10,000 fine (reg 16(1)).

• Recordkeeping and returns (Part 3): On receiving waste, licensees must make a record in the approved form including time/date, licence number, measured or estimated quantities (with measurement methods governed by the Levy regulations), waste description, levy amount and other particulars prescribed by CEO notice (reg 17(1)-(2)). Records must be retained for five years and produced to an authorised person on written request (reg 17(3)-(4)). Licensees must make and lodge returns from their records for each return period and remit the levy within 28 days after the return period (reg 18(1)-(3)). Failure to lodge the return is punishable by a $2,000 fine (reg 18(2)).

• Annual returns and notifications (Part 3A): Liable persons as defined must notify the CEO of their status and premises (reg 18B(5)), lodge annual returns by 1 October each year covering the most recently completed financial year (reg 18C), and provide information specified by the CEO’s Gazette notice (reg 18D). Penalties for failures and false/misleading returns are $10,000 (reg 18E).

Rights and procedural protections

• Right to be notified and make representations: Before amendments or refusals to accept surrender, the CEO must give written notice specifying proposed action and invite written representations with at least a 28‑day period (reg 11(2)-(3)). The CEO must consider representations (reg 11(6)) and give written notice of amendments or refusals (reg 11(7)).

• Publication and transparency: The CEO must keep records of permit particulars and publish them other than permit holder addresses in a daily State newspaper and on the Department’s website (reg 13(1)-(2)). The CEO must publish the annual return information requirements in the Gazette and on the Department’s website (reg 18D(1), (6)).

• CEO discretion: repeated throughout the Regulations. Many duties refer to the CEO’s opinion, approval or notice (e.g. “approved” means approved by the CEO in writing, reg 3). The CEO’s views determine whether urgency dispenses with advertisement (reg 5(3)), the amount of financial assurance (reg 15(1)), the need for increases or reductions in assurance (reg 16(3)), and what detailed annual return data is required (reg 18D(1)).

Monetary penalties are the primary statutory enforcement mechanism inside the Regulations. They are specified per contravention and vary by seriousness.

Penalties specified in the Regulations

• $10,000 fines:

  • Failure by permit holder to comply with a permit condition (except conditions to which s 71(2) of the Act applies) (reg 7(3)).
  • Failure to provide the financial assurance or maintain it as required (reg 15(1) penalty; reg 16(1) penalty).
  • Failure to comply with a CEO’s notice to increase the financial assurance (reg 16(4)).
  • Failure by liable persons under Part 3A to inform the CEO of liable person status (reg 18E(1)).
  • Failure to lodge an annual return by the due date (reg 18E(2)).
  • Failure to lodge an annual return containing required information (reg 18E(3)).
  • Lodging an annual return that is false or misleading in a material particular (reg 18E(4)).
  • Making a record under reg 18D(1)(b)(i) that is false or misleading (reg 18E(5)).
  • Contravening reg 18D(5) record retention obligations (reg 18E(6)).
  • Making false or misleading records or contravening certain record/production obligations under reg 17(6) (reg 17(6)(b) and (a) with $10,000 penalty).
  • Failure to comply with maintenance requirement for financial assurance (reg 16(1) penalty).

• $2,000 fine:

  • Failure of a licensee to make and lodge a return for a return period as required by reg 18(2) is punishable by a fine of $2,000.

Enforcement powers and mechanisms

• CEO call on financial assurance: The CEO may call on or use the financial assurance and pay moneys into the WARR Account if the levy is not paid in accordance with reg 18 (reg 15(4)). This is a direct monetary enforcement lever converting the assurance into available funds.

• Inspection and production duties: Records must be produced to authorised persons on written request (reg 17(4)). An authorised person is an appointee under EP Act s 87 and includes the CEO (reg 17(5)).

• Administrative outcomes: The CEO may refuse to issue a permit, attach or vary conditions, amend, refuse to accept surrender, or require increased assurances by written notice (regs 6(4)-(5); 7; 8; 11; 16(3)). The activity of refusing to issue or amending a permit triggers statutory notice and representation procedures (reg 11).

Practical enforcement implications

• The enforcement design combines financial deterrence (significant $10,000 fines for record and reporting failures and false information) with operational enforcement (CEO’s power to call on financial assurances and to refuse/attach conditions to permits). The $2,000 penalty for quarterly return failure is lower, reflecting perhaps an intent to use routine compliance processes supported by recordkeeping obligations (reg 17). Record falsification carries the higher penalty to deter manipulation of levy bases (reg 17(6)(b); reg 18E(4)-(5)).

• Many obligations are enforceable through CEO notices and administrative action. Compliance requires ongoing interaction with the CEO (approved forms, responses to notices, provision of assurances, and submission of returns). This centralises enforcement and places emphasis on administrative process rather than criminal prosecution.

The Regulations are designed to operate alongside and refer to multiple other statutory instruments and parts of the Waste Avoidance and Resource Recovery Act 2007 and the Environmental Protection framework in Western Australia.

Primary statutory linkages

• Waste Avoidance and Resource Recovery Act 2007: The Regulations implement and elaborate obligations under the Act. They reference Act provisions directly (for example, consultation under s 58 of the Act is required before issuing permits, reg 6(3); local government waste definition under s 3(1) is extended by reg 4; and waste plan requirements under s 40(3)(i) are prescribed by reg 20). Codes made by the Waste Authority under s 52 of the Act may be made conditions of waste collection permits (reg 7(2A)(f)).

• Environmental Protection Regulations 1987 (EP Regs): The definition of “licensed landfill” in the Regulations depends on category numbers in Schedule 1 of the EP Regs (reg 14(1)-(2)). Part 5 of these Regulations expressly amends EP Regs provisions, replacing reg 33 to make levy payment a condition of a licence under the EP Act (reg 22(4)). The Regulations therefore both rely on and modify the EP Regs to align licence conditions with levy payment (reg 22).

• Waste Avoidance and Resource Recovery Levy Regulations 2008 (Levy regulations): The Regulations cross‑reference the Levy regulations for measurement and calculation methods (reg 17(1A) and reg 17(2)(c)-(d) which refer to specific reg numbers in the Levy regulations). The Levy regulations are therefore functional companions setting out technical detail for weight/volume calculations and exemptions.

• Environmental Protection Act 1986 (EP Act): The Regulations refer to the EP Act for several administrative definitions and powers. For example, “licence under the EP Act Part V Division 3” is referenced in reg 18A; authorised person is defined by appointee under EP Act s 87 (reg 17(5)); s 62(2) of the EP Act is referenced in reg 22(4) replacement reg 33, making levy payment a condition of a licence. The Regulations thus intersect with the EP Act’s licensing, inspection and enforcement architecture.

Publication and notice regimes across instruments

• Gazette and Department website: The CEO’s specification of annual return information under reg 18D must be published in the Gazette and also on the Department’s website (reg 18D(1), (6)). Permit particulars are published in a State daily newspaper and on the Department’s website (reg 13(2)). These publication requirements ensure cross-referencing and public accessibility across instruments and departmental resources.

Transitional interaction and precedence

• Transitional rules and precedence: Regulation 24 states that the Waste Avoidance and Resource Recovery Act 2007 Schedule 5 clause 6 prevails to the extent of inconsistency with Part VIIA Division 2 of the EP Act. Regulation 25 sets transitional rules for the first annual return (relating to the 2019 commencement day). The Part 5 amendments explicitly modify the EP Regs to incorporate levy payment as a licence condition (reg 22), which is a cross-instrument amendment.

Operational dependencies and administrative coordination

• The regime places central operational dependencies on the CEO’s notices, approvals and reviews (approved forms, financial assurance amounts and their review, annual return details). It therefore requires coordination across the Department, the Waste Authority (for codes), and the licensing regime under the EP Act. The practical effect is a regulatory web where the Regulations set procedural skeletons while the CEO and complementary instruments provide flesh: measurement methods via the Levy regulations, licence conditions via EP Regs, and codes via the Waste Authority.

The Regulations have been amended multiple times since their 2008 commencement. The compilation table in the Regulations records the following primary instruments and dates (the list is part of the Regulations):

• Waste Avoidance and Resource Recovery Regulations 2008: Gazetted 20 June 2008; regs (other than 1 and 2) commenced on 1 July 2008 (Compilation table).

• Waste Avoidance and Resource Recovery Amendment Regulations 2011: Gazetted 1 July 2011; regs other than 1 and 2 commenced 2 July 2011. The text notes explicit amendments in 2011 to reg 6 and reg 7 among others (see annotations after regs 6 and 7 indicating amendment: Gazette 1 Jul 2011 p. 2718‑19; p. 2719‑20). Specific 2011 insertions include regulation 10 (surrender) being inserted (reg 10 notes "inserted: Gazette 1 Jul 2011 p. 2720") and changes to reg 11 (manner of amendment, amended: Gazette 1 Jul 2011 p. 2720).

• Waste Avoidance and Resource Recovery Amendment Regulations (No. 2) 2011: Gazetted 23 September 2011; regs other than 1 and 2 commenced 24 September 2011. The text annotates reg 11 and reg 17 as amended in Sep 2011 (annotations: Gazette 23 Sep 2011 p. 3814‑15; p. 3815).

• Waste Avoidance and Resource Recovery Amendment Regulations 2016: Gazetted 17 June 2016; regs other than 1 and 2 commenced 18 June 2016. The Regulations show amendments in 2016 to regs 7, 15, 16 and 17 (annotations: Gazette 17 Jun 2016 p. 2089‑91 and p. 2091).

• Waste Avoidance and Resource Recovery Amendment Regulations 2019: Gazetted 28 June 2019; regs other than 1 and 2 commenced 29 June 2019. The 2019 amendment inserted Part 3A (regs 18A-18E), creating the annual return regime and liable persons definitions (see headings: Part 3A , Annual return; regs 18A-18E inserted: Gazette 28 Jun 2019 p. 2511‑17). Regulation 13 was amended in 2019 to require publication of permit particulars on the Department’s website and in a daily State newspaper (reg 13(2) amended: Gazette 28 Jun 2019 p. 2511).

Notable content changes across amendments evident in the text

• Insertion of Part 3A (2019): This is a structural change creating an annual return obligation, new definitions (annual return, reportable waste), and liability thresholds (regs 18A-18E). The Regulations also provide transitional timing for the first annual return relating to the 2019 commencement day (reg 25).

• Financial assurance and related enforcement tweaks (2016): Regs 15 and 16 were amended in 2016 to clarify financial assurance timing, review and compliance penalties (annotations: Gazette 17 Jun 2016 p. 2091).

• Permit regime refinements (2011): Amendments added or clarified processes for surrendering permits (reg 10 inserted) and clarified the manner of amendment (reg 11). Reg 7 was amended to widen the list of possible permit conditions (reg 7(2A) added), and to introduce the specified concept (reg 7(1A)).

• EP Regulations amendment (Part 5): The Regulations amend the Environmental Protection Regulations 1987 by inserting a replacement reg 33 making payment of levy a condition of licence (reg 22(4)). This is a direct cross-instrument amendment recorded in the Regulations.

Always refer to the Compilation table at the end of the Regulations for a legally authoritative list of amendments and commencement dates, and to the Gazette references in the annotation lines for what changed in each amendment instrument.

The Regulations themselves do not list any decisions or litigation. The instrument names no cases and contains no adjudicative history or examples of judicial interpretation. The text therefore offers no litigation history; any judicial engagement with these Regulations (for example, challenges to CEO decisions, disputes about measurement methods under the Levy regulations, or prosecutions for record‑keeping or false returns) is not recorded in the Regulations text supplied.

Where the Regulations reference other Acts or regulations (for example, the EP Act, EP Regulations and the Levy Regulations), litigation concerning the operation of those instruments may indirectly affect interpretation and enforcement of these Regulations, but no such case law or litigation narrative is provided in the document itself.

Researchers or practitioners seeking litigation history will need to search tribunal and court databases (for example, WA courts, the State Administrative Tribunal, or the Environmental Protection Authority related decisions) for matters citing the Waste Avoidance and Resource Recovery Regulations 2008, the Levy Regulations, or the specified EP Regs categories. The present text does not authoritatively report any such cases.

Several practical and legal pitfalls arise from the text as written. These are concrete operational risks and compliance traps that practitioners should note.

1. CEO discretion is pervasive

   • Many key elements are left to the CEO’s approval, opinion or notice: forms and approvals (reg 3), whether a permit may be issued urgently without public advertisement but with invitation to at least three applicants (reg 5(3)), the amount of financial assurance (reg 15(1)), annual return content and procedures (reg 18D), and whether to accept permit surrender (reg 10(2)). This centralises decision-making and creates uncertainty for regulated parties who must plan around the CEO’s discretionary choices.

2. “Approved” means CEO in writing

   • The single-word definition “approved means approved by the CEO in writing” (reg 3) governs many procedural elements. Failure to follow the CEO’s exact form or approval process can lead to applications being declined as non‑compliant without substantive merits consideration (reg 6(2)).

3. Financial assurance obligations exclude local governments but may still apply indirectly

   • Reg 15(1) requires each licensee other than a local government to provide a financial assurance. This exclusion may mean local governments are not required to lodge assurances, but the CEO remains able to call on other enforcement measures and levy payment is still a licence condition under the EP Regs amendment (reg 22(4)). Check local government status carefully; being an occupier that provides waste services may instead trigger Part 3A annual return obligations (reg 18B(2)).

4. Measurements cross-reference another instrument

   • The delivery records require volumes or weights calculated or estimated under specific provisions of the Levy Regulations (reg 17(2)(c)-(d)). Disagreement over measurement methodology or where an operator uses estimates could produce disputes about levy liability. The cross-reference adds a layer of technical compliance outside the Regulations themselves.

5. Differing thresholds and multiple reporting regimes

   • Operators may be subject to both quarterly levy returns (reg 18) and the annual return regime (Part 3A). Thresholds differ: annual liable person thresholds include either 1,000 tonnes of reprocessed/recycled/recovered material (reg 18B(3)) or 20,000 tonnes of reportable waste received outside metropolitan region (reg 18B(4)), which are substantially different metrics and apply to different activities. Operators should map which regime(s) apply to them to avoid duplicate or missed obligations.

6. Time pressures and short response windows

   • Financial assurances must be provided no later than two weeks after the licence is granted (reg 15(3)), though the CEO can allow monthly instalments over three months (reg 15(2)). Applications to amend/surrender permits trigger at least 28 days for representations (reg 11(3)(c)); however, other CEO notices (for example, requirements to increase assurances, reg 16(3)) may impose shorter compliance deadlines subject to the notice’s terms and carry $10,000 fines for non-compliance (reg 16(4)).

7. Publication and confidentiality tension

   • The CEO must publish permit particulars other than the permit holder’s address in a daily State newspaper and on the Department’s website (reg 13(2)). Commercial operators seeking confidentiality for business-sensitive information should note this disclosure regime and maintain separate confidential materials in the application where possible, recognising the CEO may nonetheless publish the prescribed particulars.

8. Penalties for record and reporting failures are substantial

   • False or misleading records or returns attract $10,000 fines (reg 17(6)(b); reg 18E(4)-(5)). Operational processes should be designed to protect accuracy given the risk and given that recordkeeping standards are prescriptive (approved forms, measurement methods per Levy regulations).

9. Geographic nuances matter

   • The annual return liable person threshold at reg 18B(4) applies only to licensed landfills or relevant premises outside the metropolitan region (definition cross-references Planning and Development Act 2005 s 4(1) for “metropolitan region”, reg 18A). Operators with sites near metropolitan boundaries need to confirm which regime applies.

10. Transitional timing for the first annual return

• The first annual return has a particularised transitional period (reg 25). Liable persons at commencement day (1 July 2019) must report from that day to 30 June 2020; persons becoming liable after commencement must report from their start date to the following 30 June (reg 25(2)). Missing this schedule risks penalty under reg 18E.

Compliance requires structuring administrative systems to meet the Regulations’ procedural, measurement, recordkeeping and reporting demands. Below is an operational checklist tailored to the main regulated actors: permit applicants and holders, licensed landfill licensees, occupiers that may be “liable persons”, and local governments.

1. For applicants and holders of waste collection permits (Part 2)

   • Before applying:
     • Confirm the required application form and CEO approvals (reg 3, reg 6(1)(a)).
     • Prepare an application fee of $275 (reg 6(1)(b)).
     • Draft the undertaking to provide the required service (reg 6(1)(c)).
     • Assemble required details: collection method; how collected waste will be dealt with; proposed charges and mechanisms; impact on existing services; intended use of resources previously used by local government; how standards and frequencies set by the CEO will be met; any other CEO-required information (reg 6(1)(d)(i)-(vii)).
   • During the process:
     • Monitor local newspaper advertising in the district because the CEO must publish an invitation to apply (reg 5(1)-(2)); if urgent issuance applies, be aware the CEO may limit advertisement and invite at least three applicants (reg 5(3)).
     • If directly affected, submit recommendations to the CEO when invited (reg 6(3)(a)).
   • If issued a permit:
     • Review and comply with all permit conditions; recordkeeping and reporting conditions commonly attached (reg 7(2A)(c)-(e)).
     • Retain a copy of the permit and ensure company procedures reflect specified collection frequencies, container types and reporting obligations (reg 7(2A)(a)-(c), (d)-(e)).
   • If seeking amendment or surrender:
     • Apply in the approved form with the $100 fee and supporting documents (reg 11(1)(a)-(b)).
     • Prepare written representations within the 28-day period if opposing the CEO’s proposed amendment (reg 11(3)(c), (4)).

2. For licensed landfill licensees (Part 3)

   • Financial assurance:
     • If not a local government, provide a financial assurance in approved form securing an amount equivalent to the CEO’s estimate of the average levy payable in a return period no later than two weeks after licence grant (reg 15(1), (3)). Contact the CEO early to confirm acceptable assurance instruments. Consider seeking instalments if permitted (reg 15(2)).
     • Maintain the assurance and comply promptly with any CEO notice to increase its amount (reg 16(1), (3)-(4)).
   • Records (on receipt of waste):
     • Implement intake controls to record time and date of delivery, licence number, and the appropriate measurement(s) for the type of landfill (volumes under Levy reg calculations for category 63; weights for categories 64/65) (reg 17(2)(a)-(d)). Ensure the measurement method conforms with the Levy regulations referenced (reg 17(1A) and 17(2)(c)-(d)).
     • Record the waste type, exempt waste volumes/weights where applicable, and compute the levy amount for each delivery (reg 17(2)(e)-(f)). Keep any extra particulars required by written notice of the CEO (reg 17(2)(g)).
     • Keep all records in legible written form or readily convertible form for at least five years (reg 17(3)). Set internal retention and backup procedures.
   • Returns and payments:
     • Prepare quarterly returns based on records for each return period and lodge them with remittance within 28 days after period end (reg 18(1)-(3)). Ensure the return includes details required by reg 17 drawn from records (reg 18(2)).
     • Monitor deadlines carefully; a $2,000 fine applies for failure to lodge the quarterly return (reg 18(2) penalty).
   • Compliance readiness:
     • Ensure records can be produced to an authorised person within times specified in a written request (reg 17(4)-(5)). Implement staff training and written procedures for inspection requests.

3. For occupiers and others who may be “liable persons” (Part 3A)

   • Determine liability:
     • Evaluate whether you are a liable person: local government providing waste services (reg 18B(2)); occupier treating/processing/sorting reportable waste producing at least 1,000 tonnes of reprocessed/recycled/recovered material per financial year (reg 18B(3)); or a licensee/occupier receiving at least 20,000 tonnes of reportable waste in a financial year at premises outside the metropolitan region (reg 18B(4)).
   • Notification and registration:
     • If you are a liable person, notify the CEO in the approved form specifying your status and the premises or landfill relevant (reg 18B(5)). File this notification early; failure to notify attracts a $10,000 fine (reg 18E(1)).
   • Annual returns:
     • Prepare to lodge an annual return by 1 October each year for the most recently completed financial year (reg 18C(1)). Ensure internal accounting and waste-flow systems capture the data types the CEO will require.
     • Monitor the Gazette for the CEO’s notice specifying required information, procedures for record-making and calculation/estimation methods (reg 18D(1)). Implement the precise record formats and calculations the notice prescribes.
   • Records and retention:
     • Keep records in legible written form or convertible form for at least five years (reg 18D(5)). Train staff on the specific record types and retention periods.
   • Accuracy:
     • Institute controls to avoid false or misleading data in annual returns; breaches and false returns carry $10,000 fines (reg 18E(4)-(5)). Reconcile internal records to returns before lodgement.

4. For local governments

   • Waste plans:
     • Draft or update waste plans to include all prescribed matters (reg 20(a)-(g)): assessments of sources, quantities and classes of waste; services and markets; options for reduction; proposed strategies and targets; and an implementation programme identifying actions, timeframes, resources and responsibilities.
   • Reporting:
     • If providing waste services, register as a liable person and prepare annual returns under Part 3A (reg 18B(2); reg 18C).
   • Permits and contractors:
     • If the CEO issues a waste collection permit for the local district, local governments are a notified party under reg 12. Ensure contracts and resource transition plans are consistent with the application requirements (reg 6(1)(d)(v) concerning use of plant, equipment and staff previously used by the local government).

5. Practical administrative steps for all affected entities

   • Early engagement with the CEO: Seek clarification on approved forms, acceptable financial assurance instruments, and the CEO’s expectations for measurement and estimation methods before submitting applications or tendering services (reg 3; reg 15; reg 18D).
   • Standardise records and data flows: Align intake, weighing/measuring, classification, invoicing and reporting systems to capture the specific fields set out in reg 17(2) and the CEO’s annual return notice (reg 18D).
   • Compliance calendar: Implement a compliance calendar tracking quarterly return periods per reg 14(1), quarterly return lodgement deadlines (28 days after period end, reg 18(1)), annual return deadline (1 October, reg 18C), and financial assurance review dates (annual, reg 16(2)).
   • Legal and procurement review: For waste collection permit applicants, ensure proposed contract terms and charges are transparent and defensible because the CEO must consider “value of, and charges for, the waste service” in selecting the most acceptable applicant (reg 6(5)(c)).
   • Audit and assurance: Conduct regular internal audits of record accuracy and traceability to prevent false or misleading returns; maintain documentation proving measurement methods conform to the Levy regulations (reg 17(1A); reg 17(2)(c)-(d)).

Following these steps should address the principal procedural, reporting and recordkeeping obligations in the Regulations. Where discretion is invoked by the CEO, early communication and written confirmations reduce operational uncertainty and support defensible compliance positions.