For charitable recycling organisations

Charitable recycling organisations in Queensland may be eligible to apply for an exemption for waste that has been donated, but that cannot practicably be reused, recycled or sold.

Approval of waste as exempt waste—charitable recycling entity form is on the applications and forms page.

Recognised religious organisation conducting a charitable recycling activity

For charities that are a:

  • religious denomination and therefore exempt from the requirement to register under the Collections Act 1966, and are instead;
  • recognised under the Marriage (Recognised Denominations) Proclamation 2018 pursuant to the Marriage Act 1961.

The department has declared that waste that has been donated to a recognised religious organisation but that cannot practically be re-used, recycled or sold is exempt waste.

The Declaration of Exempt Waste–waste donated to a recognised religious organisation conducting a charitable recycling activity (PDF, 146.6 KB) details this exempt waste and conditions that apply.

A recognised religious organisation is an organisation that–

  1. is affiliated with a recognised denomination declared under the Marriage (Recognised Denominations) Proclamation 2018, and
  2. fulfils the requirement of a charity under section 5 of the Collections Act 1966.

The conditions of the declaration are–

  1. an organisation seeking to operate under the declaration must request approval from the department
  2. in requesting approval the organisation must provide information demonstrating the organisation:
    1. meets the definition of recognised religious organisation
    2. meets those parts of the definition of charitable recycling entity under sections 28(5)(a), 28(5)(c), 28(5)(d) of the Waste Reduction and Recycling Act 2011
    3. and other information as required in the approved form – Approval of waste as exempt waste—charitable recycling entity, other than information relevant to section 28(5)(b) of the Waste Reduction and Recycling Act 2011.

The declaration states a request for approval will be considered along the lines of the criteria for assessment of an exempt waste application made under section 28 of the Waste Reduction and Recycling Act 2011. If a request under the declaration is approved, a Certificate of Exempt Waste will be issued and must be presented each time the exempt waste is delivered to a waste disposal facility.

The waste under the declaration is exempt from 1 July 2022 to 30 June 2025.