Exemptions for disaster waste
The Department of Environment, Science and Innovation (the department) may identify waste as being exempt from the waste levy if it has been generated by or because of:
- a disaster declared under the Disaster Management Act 2003 (a State-declared disaster) or
- a serious local event that has been notified to the department by local government (see information for local governments).
These wastes, often called disaster waste, include waste generated during the clean-up, repair, demolition (partial or complete) and/or reconstruction (partial or complete) of an affected building, item of infrastructure, and/or public space. For an affected building or item of infrastructure, this includes contents, and structural/non-structural materials used in construction.
Current waste levy exemptions
Exempt waste declarations currently in effect are listed in the below table. Waste that meets the requirements of these exemptions are not subject to the waste levy.
Declared disaster waste may be disposed of (levy free) where it is:
- generated as a result of the related disaster
- sourced from the relevant local government area
- taken to an approved waste disposal site
- delivered to the disposal site within the effective period.
It is important to note that despite a waste being exempt from the levy, a landfill operator may charge a gate fee to receive and manage the waste. This fee is separate to the waste levy and is set by the landfill operator.
| Disaster management or serious local event waste from this local government area | Disaster management or serious local event waste event | Disposed of between these dates |
|---|---|---|
| Cairns Regional Council | Waste generated as a result of, or in preparation for, tropical cyclone Jasper. | 11 December 2023 to 10 September 2024 |
| Cook Shire Council | Waste generated as a result of, or in preparation for, tropical cyclone Jasper. | 11 December 2023 to 10 September 2024 |
| Mareeba Shire Council | Waste generated as a result of, or in preparation for, tropical cyclone Jasper. | 11 December 2023 to 30 June 2024 |
| Douglas Shire Council | Waste generated as a result of, or in preparation for, tropical cyclone Jasper. | 11 December 2023 to 9 September 2024 |
| Wujal Wujal Aboriginal Shire Council | Waste generated as a result of, or in preparation for, tropical cyclone Jasper. | 11 December 2023 to 10 March 2025 |
| Logan City Council | Storm event in the Logan City Council local government area that occurred on 25 December 2023. | 26 December 2023 to 31 December 2024 |
| City of Gold Coast | Severe storm event in the Council of the City of Gold Coast local government area that occurred on 25 December 2023. | 25 December 2023 to 4 April 2024 |
| Scenic Rim Regional Council | Southeast Queensland severe storms and rainfall that commenced on 24 December 2023 | 25 December 2023 to 28 June 2024 |
| Townsville City Council | Waste generated as a result of, or in preparation for, tropical cyclone Kirrily. | 20 January 2024 to 19 July 2024 |
| Whitsunday Regional Council | Waste generated as a result of, or in preparation for, tropical cyclone Kirrily. | 20 January 2024 to 19 July 2024 |
| Burdekin Shire Council | Waste generated as a result of, or in preparation for, tropical cyclone Kirrily. | 18 January 2024 to 19 July 2024 |
| Mackay Regional Council | Waste generated as a result of, or in preparation for, tropical cyclone Kirrily. | 18 January 2024 to 19 July 2024 |
| Western Downs Regional Council | Heavy rainfall event in the Western Downs Regional Council local government area that occurred on the night of 29 January 2024. | 29 January 2024 to 28 July 2024 |
| Moreton Bay Regional Council | Heavy rainfall event in the Western Downs Regional Council local government area that occurred on the night of 29 January 2024. | 31 January 2024 to 30 June 2024 |
| Western Downs Regional Council | Bushfires in the Tara area in the Western Downs Regional Council local government area | 1 November 2023 to 31 December 2024 |
| Southern Downs Regional Council | Multiple bushfires across the Southern Downs Regional Council local government area | 1 November 2023 to 4 June 2024 |
| Toowoomba Regional Council | Bushfires in Cypress Gardens, Millmerran Downs, Millmerran Woods, and Captains Mountain areas in the Toowoomba Regional Council local government area | 6 November 2023 to 31 December 2024 |
State-declared disaster exemptions
Once a disaster situation is declared under the Disaster Management Act 2003 and is published by gazettal notice, the department will generate a declaration for disaster management waste to be exempt waste. The declaration will cover:
- the local government areas covered under the declaration
- the type of waste that is to be exempt waste
- the waste disposal sites that the disaster management waste will be disposed
- the period of approval for the declaration.
The declaration will then be published on the Queensland Government website.
During the declaration process the department will contact the waste disposal sites that will receive the disaster management waste to provide them with relevant information, including the exempt waste number to be used in data recording and waste data returns.
Serious local events—information for local governments
What is a serious local event?
Communities may experience serious situations that are not declared as State disasters under the Disaster Management Act 2003. These can still have a devastating effect on local communities.
Events that cause a serious disruption in a community and require a significant coordinated response by a local government and other entities to help the community recover, are considered serious local events.
These may include situations where there is a loss of human life, illness or injury to humans, widespread or severe property loss or widespread or severe damage to the environment.
The event may be natural or caused by human acts or omissions, and includes:
- a cyclone, earthquake, flood, storm, storm tide, tornado, tsunami, volcanic eruption or other natural happening
- an explosion or fire, a chemical, fuel or oil spill, or a gas leak
- an infestation, plague or epidemic (e.g. prevalence of foot-and-mouth disease)
- a failure of, or disruption to, an essential service or infrastructure
- an attack against the State
- another event similar to those mentioned above.
How to notify the department of a serious local event
A local government may notify the department if there is (or will be) a serious local event in the local government area, and an exemption from the levy should be allowed.
The notification must include information about:
- the type of waste that is to be exempt from the waste levy
- the waste disposal sites that will receive the exempt waste
- the period for which the waste will be exempt from the levy.
A form is available to notify the department and should be submitted by email to WasteLevyApps@des.qld.gov.au.
The form requests advice on whether the landfill operator charges a fee for delivery of the waste to the waste disposal site. In this case, it would not be exempt as serious local event waste but may be declared by the department as exempt waste under exceptional circumstances.
Following notification, the department will issue a declaration and publish details of the exemption on the department’s website.
How to extend the exemption period for serious local event waste
The maximum period for which the waste can be exempt as serious local event waste is 7 days prior to the serious local event and 28 days after the serious local event ends. To extend this period, local governments may make an application for approval of waste as exempt waste.
Local governments are encouraged to contact the department by email WasteLevyApps@des.qld.gov.au to discuss their situation prior to submitting a notification or making an application to extend an exemption.