QLDIn ForceAct
Waste Reduction and Recycling Act 2011
sec.72HApplication for extension of time to submit waste data return and pay waste levy amount
Start here
Get a plain-English read of sec.72H
Turn the raw legal text into a practical explanation grounded in Waste Reduction and Recycling Act 2011.
### sec.72H Application for extension of time to submit waste data return and pay waste levy amount
The operator of a levyable waste disposal site may apply to the chief executive for an extension of time to submit a waste data return and pay a waste levy amount if the operator considers the operator can not pay the amount by the due date for payment of the amount.
However—
the extension of time can not be for more than 1 month after—
for submission of the waste data return—the due date for submission of the return; or
for payment of the waste levy amount—the due date for payment of the amount; and
the operator can not apply for the extension of time if the operator is conducting operations at the site for which the operator does not hold an environmental authority; and
the operator can not make more than—
1 application for an extension of time under this section or section 72G for the payment of the same waste levy amount; or
2 applications under this section or section 72G in a financial year.
The application must—
be made by the due date for the submission of the waste data return for the site; and
state the reasons why the extension is being applied for.
The chief executive must, within 5 business days after the due date for the submission of the waste data return for the site, decide either to grant or to refuse the application and—
if the decision is to grant the application—give the applicant a notice stating a new day by which the waste data return must be submitted and the new date by which the waste levy amount must be paid; or
if the decision is to refuse the application—give the applicant an information notice for the decision.
The chief executive may grant the application only if satisfied that it is not reasonable to expect the applicant to pay the waste levy amount by the due date for payment.
The operator has suffered a significant disruption to electricity supply or an extensive computer malfunction.
A failure to make a decision within the period required is taken to be a decision by the chief executive to refuse the application.
s 72H ins 2019 No. 2 s 6
(sec.72H-ssec.1) The operator of a levyable waste disposal site may apply to the chief executive for an extension of time to submit a waste data return and pay a waste levy amount if the operator considers the operator can not pay the amount by the due date for payment of the amount.
(sec.72H-ssec.2) However— the extension of time can not be for more than 1 month after— for submission of the waste data return—the due date for submission of the return; or for payment of the waste levy amount—the due date for payment of the amount; and the operator can not apply for the extension of time if the operator is conducting operations at the site for which the operator does not hold an environmental authority; and the operator can not make more than— 1 application for an extension of time under this section or section 72G for the payment of the same waste levy amount; or 2 applications under this section or section 72G in a financial year.
(sec.72H-ssec.3) The application must— be made by the due date for the submission of the waste data return for the site; and state the reasons why the extension is being applied for.
(sec.72H-ssec.4) The chief executive must, within 5 business days after the due date for the submission of the waste data return for the site, decide either to grant or to refuse the application and— if the decision is to grant the application—give the applicant a notice stating a new day by which the waste data return must be submitted and the new date by which the waste levy amount must be paid; or if the decision is to refuse the application—give the applicant an information notice for the decision.
(sec.72H-ssec.5) The chief executive may grant the application only if satisfied that it is not reasonable to expect the applicant to pay the waste levy amount by the due date for payment. The operator has suffered a significant disruption to electricity supply or an extensive computer malfunction.
(sec.72H-ssec.6) A failure to make a decision within the period required is taken to be a decision by the chief executive to refuse the application.
- (a) the extension of time can not be for more than 1 month after— (i) for submission of the waste data return—the due date for submission of the return; or (ii) for payment of the waste levy amount—the due date for payment of the amount; and
- (i) for submission of the waste data return—the due date for submission of the return; or
- (ii) for payment of the waste levy amount—the due date for payment of the amount; and
- (b) the operator can not apply for the extension of time if the operator is conducting operations at the site for which the operator does not hold an environmental authority; and
- (c) the operator can not make more than— (i) 1 application for an extension of time under this section or section 72G for the payment of the same waste levy amount; or (ii) 2 applications under this section or section 72G in a financial year.
- (i) 1 application for an extension of time under this section or section 72G for the payment of the same waste levy amount; or
- (ii) 2 applications under this section or section 72G in a financial year.
- (i) for submission of the waste data return—the due date for submission of the return; or
- (ii) for payment of the waste levy amount—the due date for payment of the amount; and
- (i) 1 application for an extension of time under this section or section 72G for the payment of the same waste levy amount; or
- (ii) 2 applications under this section or section 72G in a financial year.
- (a) be made by the due date for the submission of the waste data return for the site; and
- (b) state the reasons why the extension is being applied for.
- (a) if the decision is to grant the application—give the applicant a notice stating a new day by which the waste data return must be submitted and the new date by which the waste levy amount must be paid; or
- (b) if the decision is to refuse the application—give the applicant an information notice for the decision.