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6. Additional operational purpose deductions: exempt materials for road-making and infrastructure works

12 New NSW Protection of the Environment Operations Waste Regulations . 


Written by

Jessica Baldwin
Arie van der Ley

under the supervision of
Maureen Peatman



The 1 November 2014 changes are in response to calls from landfill operators that the previous deduction categories were too restrictive. Particularly, they did not encourage use of materials quarried on site or recycled, which would otherwise be suitable for road-making or construction works. Previously only new asphalt or concrete was deductible.

Provided the material sourced complies with engineering and chemical specifications set by the EPA, landfills are now able to build roads or infrastructure without having to pay a levy for that material.


From 1 November 2014 the list of materials eligible for a levy deduction in association with a specific operational purpose will be expanded to include:

  • Materials that meet the specifications in the Waste Levy Guidelines for the purpose of roads (or other construction works of a kind specified in the Waste Levy Guidelines)
  • Tarpaulins and spray on foam for the purpose of daily cover of waste of landfills sites in accordance with an environment protection licence
  • Drainage layer media (having a thickness not greater than 300 mm) placed over landfill base and side liners for the purpose of stormwater management systems

Operational deductions are expanded to include quarried materials onsite, or recycled materials that meet the specifications of the Waste Levy Guidelines that are used at landfills.

As under the 2005 Regulations, applications must still be made to the EPA to receive a levy deduction certificate authorising the levy deduction.

Further, electrical equipment and any other machinery for the purpose of leachate collection systems have been removed from the deduction list.

These amendments provide a table for occupiers of scheduled waste facilities clearly listing the kind of waste acceptable and the operational purpose setting out how that waste must be used to receive the deduction. The additional deductions will provide occupiers of scheduled waste facilities more opportunities to use waste on site and receive deductions from the waste levy.

Further reading about the 12 areas of staged change to the NSW protection of the Environment Operations Waste Regulations: Click here





Maureen Peatman, Sydney
Ian Miller, North Ryde
Anton Dunhill, Melbourne
Tony Raunic, Melbourne
Rick Harley, Adelaide
Antony Logan, Hobart

Maureen Peatman
Hasti Kalarostaghi

Disclaimer: The information contained in this e-alert/update is not advice and should not be relied upon as legal advice. Hunt & Hunt recommends that if you have a matter that is legal, or has legal implications, you consult with your legal adviser.

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