Levy rates
The waste levy will apply to general waste streams – municipal solid waste, commercial and industrial waste, and construction and demolition waste.
The levy will also apply to regulated (or hazardous) waste – more information is available on:
- regulated waste categories–view the Environmental Protection (Regulated Waste) Amendment Regulation 2018.
- environmental management register and contaminated land register.
Type of waste | Levy rate (per tonne) in 2020-2021 financial year |
|---|---|
Treated timber sawdust and shavings | $75 (1 July – 31 Dec) |
Earth contaminated with a hazardous contaminant from land recorded on the environmental management register or contaminated land register | $75 (1 July – 31 Dec) |
Regulated waste: Category 1 | $155 (1 July – 31 Dec) |
Regulated waste: Category 2 | $105 (1 July – 31 Dec) |
Other levyable waste | $75 (1 July – 31 Dec) |
$0 |
The waste levy for all classifications is proposed to increase by $5 on 1 July each year. To assist businesses in dealing with the financial impacts of COVID-19, the Queensland Government has deferred the increase of waste levy rates originally scheduled to take effect from 1 July 2020. A six month deferral to 1 January 2021 has been approved.
GST is not applied to the waste levy when a landfill operator pays the waste levy to the Queensland Government.
GST is applied to the waste levy when a landfill operator charges their customers a fee to cover their levy liability.
View a summary of levy requirements for operators—in the levy zone or in the non-levy zone.