Frequently asked questions about the removal of the clean earth waste levy exemption

For more information on applying for an approval for exempt waste for on-site operational purposes please visit Levy exemptions and discounts.

What is clean earth?

The definition of clean earth will be removed from the Waste Reduction and Recycling Act 2011 (the Waste Act) from 1 July 2023. The previous definition can be found in the dictionary of the repealed version of the Act. While the Waste Reduction and Recycling and Other Legislation Amendment Act 2023 (the WRROLA Act) amendment removes the definition, it is still relevant in understanding the materials for which current on-site operational purposes exemption (OSOP) can be issued under section 28 of the Waste Act. Existing OSOP approvals didn’t include clean earth (because it was generally exempt from the levy).

Note that the Environmental Protection Regulation 2019 continues to include a definition for clean earth which is relevant to the scope of Environmentally Relevant Activities 54 and 60, however this is a slightly different definition to that in the Waste Act.

Where an OSOP is amended to include clean earth once the general levy exemption expires, this exemption will relate to the previous definition of clean earth included in the Waste Act.

Clean earth means natural material such as clay, gravel, sand, soil and rock that is not contaminated with waste or a hazardous contaminant. If earth contains or is mixed with waste, including concrete, bricks or other types of waste it does not meet the definition of clean earth. A hazardous contaminant is defined in the Environmental Protection Act 1994.

Why was the automatic waste levy exemption for clean earth removed?

The Queensland Government announced on 11 December 2021 that it was committing to remove the automatic levy exemption for clean earth delivered to a leviable waste disposal site by 1 July 2023.

The clean earth levy exemption has been in place since 1 July 2019 when the disposal levy was reintroduced. Between 1 July 2019 and 1 July 2022, more than 3.9 million tonnes of clean earth was delivered to leviable waste disposal sites. Removing the general exemption incentivises the reuse of clean earth over disposal. It also brings Queensland’s treatment of clean earth into line with levy frameworks in other states and territories.

Landfill operators will be able to apply for an operational purposes exemption for using earthen material for things like landfill day cover without this earth attracting a levy liability.

Can I use clean earth under on-site operational purposes exemption (OSOP) at a waste disposal site?

Under section 28 of the Waste Reduction and Recycling Act 2011, waste to be used at a levyable waste disposal site for a purpose necessary for the operation of the site, may be exempt from the waste levy by application for an on-site operational purposes exemption (OSOP).

Examples of purposes necessary for the operation of a levyable waste disposal site include but may not be limited to:

• building infrastructure
• temporary or daily covering
• progressive capping
• batter construction
• final capping, profiling and site rehabilitation.

How do I apply for a new OSOP exemption?

You may apply to the department for an OSOP waste levy exemption by completing and submitting an Exempt waste (s28) – On-site operational purpose application form. All the information requested in the form, and any relevant fees, must be provided.

What if I don’t currently have an OSOP, but I use clean earth for operational purposes?

If you require clean earth for purposes necessary for the operation of the waste disposal site, it is recommended that you apply to the department to grant an OSOP exemption under section 28 of the Waste Act, to include clean earth.

The form for applying for an amendment to your OSOP can be found on the waste levy Applications and Forms webpage under the ‘Exempt Waste’ heading. All the information requested in the form, and any relevant fees, must be provided. Any application must be supported by enough information to highlight the need for the waste to be used for a purpose necessary for the operation of the site.

I already have an OSOP exemption, do I need to apply for a new one?

If you have an existing OSOP exemption and you require clean earth for purposes necessary for the operation of the waste disposal site, it is recommended that you request the department to amend your existing OSOP exemption under section 33 of the Waste Act, to include clean earth.

While you may apply for a new (separate) OSOP for clean earth, this would result in you having to maintain, record and report on separate exemption codes at your waste disposal site. If approved, an amended OSOP will retain the same exemption certificate number and will include:

• clean earth as a new approved waste
• the amount of clean earth that has been approved (in tonnes)
• the on-site operational purposes for which the clean earth is approved to be used.

The template for requesting an amendment to your OSOP can be found on the waste levy Applications and Forms webpage under the heading ‘Application forms for approval of waste as exempt waste’. All the information requested in the form, and any relevant fees, must be provided. Any application must be supported by enough information to highlight the need for the waste to be used for a purpose necessary for the operation of the site.

What is the maximum period of an OSOP exemption approval?

The period of an approval cannot be for more than three years, as per section 31 of the Waste Act.

How much are the relevant fees?

Until 30 June 2023 the fees are:

• $351.10 for a new section 28 exempt waste OSOP application
• $53.10 for requesting an amendment by agreement under section 33.

After processing the application or agreement request, the department will provide you a bPoint link via email where the payment can be made.

How long does it take to have an OSOP exemption application or amendment request assessed?

Applications for OSOP exemptions made under s28 must be decided within 28 days of the application being received. If insufficient information is provided with the application, the department may require the applicant to give further information or documents. In these instances, the decision date will be 28 days from the date the response to give further information or documents is received.

There are no timeframes in legislation for the department to amend an approval by agreement made under section 33 of the Waste Act, and there is no ability to require the applicant to give further information or documents. The department will endeavour to decide s33 amendment by agreement requests within 28 days.

What information do I need to provide to support an application for an OSOP exemption for clean earth?

New applications or amendment agreement requests for clean earth to be used for an OSOP need to be supported by information that demonstrates both the operational need for the material, and the quantity that is being requested over the period of the approval.

For example, clean earth may need to be used for daily cover or batter construction in order to comply with the requirements of your Environmental Authority (EA). To support these operational purposes, please provide information that demonstrates why the amount being requested is reasonable. For these purposes this could include:

• design drawings of the batters with accompanying calculations demonstrating how the quantity being requested has been arrived at
• the daily waste disposal rate, working face size, and the quantity of cover required each day.

What if I already have clean earth stockpiled on-site on the levyable part of my waste disposal site?

The levy only applies to clean earth delivered to the levyable waste disposal site from 1 July 2023. Any clean earth that is already on the levyable part of your waste disposal site will not attract the levy and will not require an OSOP exemption.

When deciding OSOP exemption applications or agreement requests, the department will consider how much clean earth is already onsite. Any clean earth that is already onsite should be used preferentially in favour of clean earth that is received after 1 July 2023.

For example, if supporting information outlines that 10,000 tonnes is needed for day cover in total, but there is already sufficient clean earth onsite, the OSOP exemption request may be refused.

What if I already have clean earth stockpiled within a Resource Recovery Area (RRA)?

An RRA is not part of the levyable part of the waste disposal site. Therefore, any clean earth that is moved from the RRA to the levyable part of the site after this date it will attract the levy (unless an OSOP exemption approval is in place). To avoid this, the department wrote to all landfill operators on 24 April 2023 recommending that they considering the following options prior to 1 July 2023:

• Moving any clean earth currently located within an RRA to the levyable part of the site; or
• Amending the boundaries of the RRA so that it no longer encompasses any clean earth stockpiles.

Does the use of clean earth approved by an OSOP exemption contribute to the waste disposal threshold on my environmental authority for ERA60 waste disposal?

No. The use of clean earth material for on-site operational purposes as approved by an OSOP exemption does not contribute to calculation of the waste disposal threshold for an environmental authority for ERA 60 waste disposal.

Can clean earth be used for operational purposes in the RRAs?

Yes, clean earth can be used for operational purposes in a RRA. Clean earth delivered to an RRA can be recycled, for example for the legitimate construction of a road or hardstand necessary for the operation of the RRA, rather than being disposed of in the levyable area.

Operators who use clean earth for operational purposes within the RRA should:

• demonstrate that the use of this material is consistent with the operational needs of the RRA and has been appropriately designed and engineered to be fit for purpose.
• ensure compliance with any approval conditions and comply with the general environmental duty to take all reasonable and practicable measures to prevent or minimise environmental harm.

If depositing waste clean earth material occurs inside the levyable waste disposal site then it will be considered disposal and attract the levy unless there is an on-site operational purpose exemption in place.

Can purchased materials (including clean earth) be used for operational purposes in the levyable waste disposal site without paying the levy?

Yes. Genuinely purchased materials including clean earth or resources used in compliance with an End of Waste Code do not attract the waste levy.

If the same material was sourced or delivered to the levyable waste disposal site as leftover or unwanted by-product from another process the material would be considered waste. It is the department’s expectation that fit for purpose waste materials available on-site would be recovered and used under an OSOP in preference over equivalent purchased materials.