QLD – Charitable Recycling Sector Exemption

Charitable Reuse 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.

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 Reuse Australia’s role is to support eligible charitable reuse 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

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 need to be lodged 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 Reuse 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.