Regulation 5 of the Waste Avoidance and Resource Recovery Levy Regulations 2008 (WARR Levy Regulations) outlines exemptions where the waste levy will not apply to waste received at licensed landfills if an exemption is granted.
Regulation 5(3A) of the WARR Levy Regulations permits licensees of category 63, 64 or 65 landfills to apply for an exemption for uncontaminated soil or other clean fill received at the licensed landfill before the day on which regulation 4 of the Waste Avoidance and Resource Recovery Amendment Regulations 2020 comes into operation if the waste is, or will be, used after the completion of landfill operations to cover, to a depth of up to 500 mm, waste disposed of on the premises.
Regulation 4 of the Waste Avoidance and Resource Recovery Amendment Regulations 2020 commenced on 5 February 2020. Consequently, this exemption is only applicable to waste received at a licensed landfill before this date.
