QLD – Charitable Recycling Sector Exemption

The Queensland Government introduced a waste levy on 1 July 2019 to reduce the amount of waste disposed to landfill, and increase opportunities for resource recovery and recycling.

Charitable recycling entities that meet the eligibility criteria can apply for an exemption for waste that has been donated, but that cannot practicably be re-used, recycled or sold.

Charitable Recycling Australia has been engaged by the Queensland Government to provide an education and assistance package to assist eligible charitable recycling entities through the exemption application process, requirements and timeframes.

View the Department’s website and legislation >

Queensland Government – New Recycling Program Opportunities >

1 July 2020 waste levy increase deferred for six months >

Levy Information

Charitable Recycling Australia has extracted key information from the legislation and the Department of Environment & Science (the Department), along with the requirements for charitable recycling entities. Background, General and Specific Information is presented here. For further assistance, please contact Charitable Recycling Australia directly for a tailored, bespoke service package to assist your charitable recycling entity.

ELIGIBILITY CRITERIA FOR CHARITABLE RECYCLING ENTITIES

To be eligible for an exemption as a Charitable Recycling Entity, applicants must meet all four of the following criteria:

  1. That the entity operates on a not-for profit basis.
  2. Is a registered charity under the Collections Act 1966.
  3. Is a deductible gift recipient (DGR) for the purposes of laws administered by the Australian Taxation Office.
  4. Actively and consistently operates a recycling and re-use program for providing emergency assistance or otherwise supporting the charitable purposes of the entity.

LEVY EXEMPTIONS

  • Some wastes are exempt from the levy including wastes resulting from a declared disaster such as a cyclone, bushfire or flood.
  • Other exemptions are available on application, including waste received as part of donations or that have been left in and around recycling charity donation bins and stores.
  • Charitable Recycling Australia’s role is to support eligible charitable recycling entities to apply for approval of this as exempt waste as per Section 28 of the legislation.
  • Applications may be submitted at any time.

ELIGIBILITY CRITERIA

To be eligible for an exemption as a Charitable Recycling Entity, applicants must meet all four of the following criteria:

  1. That the entity operates on a not-for-profit basis.
  2. Is a registered charity under the Collections Act 1966.
  3. Is a deductable gift recipient (DGR) for the purposes of laws administered by the Australian Taxation Office.
  4. Actively and consistently operates a recycling and re-use program for providing emergency assistance or otherwise supporting the charitable purposes of the entity.

APPLICATIONS FOR APPROVAL OF WASTE AS EXEMPT WASTE

Charitable Recycling Australia has been engaged by the Queensland Government to provide full support and information to help eligible charitable recycling entities apply. Some key information is presented below:

  • Applicants may apply for an exemption for waste that has been donated to a charitable recycling entity but cannot practically be reused, recycled or sold.
  • Applications must be in the approved form, complete in every section with supporting information, signed and dated in order to be lodged.
  • Applications may be sent to Charitable Recycling Australia to be checked for eligibility and compliance prior to being lodged by Charitable Recycling Australia with the Department. Applicants may also choose to lodge directly with the Department.
  • All applications will be assessed within 28 days of lodgement, with the Department responding whether the application has been granted, or refused or if further information is required. Full details on the application, documentation, grant of application, refusal of application, amendments and cancellations are detailed under Sections 28 to 34 of the Act.

THE APPLICATION STRUCTURE AND PROCESS

  • Eligible charitable recycling entities are encouraged to make one application on behalf of all their connected registered legal entities, such as subsidiaries, op shops and warehouses.
  • Applications may also be made by individual entities, and all eligible charitable recycling entities; large and small; are encouraged to apply.
  • Applicants are required to provide a description of the waste which is the subject of this application.
  • Applicants are required to provide a full list of all constituent addresses, and the corresponding waste disposal sites they intend to use.
  • Larger entities operating on a statewide basis are encouraged to make a state-wide application, where all waste disposal facilities in the levy zone are automatically included.
  • Applicants are required to provide the name and ABN of contractors used to haul waste, and/or information on vehicles used for self-haul.
  • The exemption period sought can be up to three years, and a projected quantity in tonnes over this period is to be provided. Charitable Recycling Australia can assist with how to assess projected tonnage.

CERTIFICATES OF EXEMPT WASTE AND RECORD KEEPING

  • Where an exemption is granted, a Certificate of Exempt Waste will be issued.
  • Each certificate will have an individual number that the landfill operator will enter at the gate. This identifier is separate to any identifier used by the charitable recycling entity for local government.
  • Eligible charitable recycling entities must maintain records to provide information on the exempt waste and where it was generated, to the respective site operator, and total waste tonnage.
  • General office waste is not covered in the exemption, and the highest levy rate will apply to the entire load if general waste is mixed with exempt waste.
  • The Department will be notified when a particular charitable recycling entity is getting close to its allocated waste tonnage. This will not result in the exemption automatically expiring, but an amendment application may be required. Contact Charitable Recycling Australia for assistance with your application.

Reimbursement Program

Queensland waste levy reimbursement program released

A new program that streamlines the way to receive the benefit of approved exemptions from the waste levy is now available.

The Charitable Recyclers Reimbursement Program (the Program) aims to ensure those charitable recyclers who hold an approved exemption, but have yet been able to use it, can receive its intended benefits.

Using a claim-based model, the Program provides a more direct and streamlined process that will reimburse the calculated levy liability on waste from unusable donations disposed to landfill.

Applicants and interested parties can find more information on the Program, as well as program guidelines, applicant requirements and a link to the application portal, on the Queensland Government website.

Applicants are encouraged to read the program guidelines in full before applying.

The Program initially focuses on the period 1 July 2019 to 30 September 2020, with applications closing on 30 November 2020.

The Department of Environment and Science and Charitable Recycling Australia are working together to deliver the Program.

An information session on the Program’s design and application requirements is available should you need. If you would like to register your interest for an information session or require any further information, please contact the Office of Resource Recovery on (07) 3330 5164 or by email at wasteprograms@des.qld.gov.au.

Workshops

Charitable Recycling Australia was engaged by the Queensland Government to facilitate a series of complimentary workshops across the Queensland waste levy zone in March 2019.

These local workshops provided all charitable recycling organisations with information and support to enable efficient and compliant applications for the exemption.

Content from the Workshops has been recorded and is available to view on this video.

FAQs.

This list of FAQs is designed to run you through all the frequently asked questions.

For full information, please contact Charitable Recycling Australia.

Applying for an Exemption.

Please contact Charitable Recycling Australia to guide you through the application form, process and requirements. Charitable Recycling Australia can assist, check and lodge your application with DES. Or you can lodge it directly with the Department.

Charitable Recycling Entities in the Levy and non-Levy Zone.

Please search the list of charitable recycling entities in the levy and non-levy zone here.

Charitable recycling entities that meet the eligibility criteria can apply for an exemption for waste that has been donated, but that cannot practicably be re-used, recycled or sold. If you have not yet applied for an exemption, please contact Charitable Recycling Australia.

Where can I get more assistance and support?

Charitable Recycling Australia provides a complimentary support and assistance package for charitable recycling entities. Please contact:

The National Association of Charitable Recycling Organisations Limited is a company limited by guarantee, operating under ASIC and trading as Charitable Recycling Australia.
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