2. Submitting Returns
In this section you will look at:
- calculating the amount of waste subject to the levy
- submitting levy returns
- provisions for submitting an annual return.
Calculating the amount of waste subject to the levy
Review pages 5–7 of chapter 2 in the Calculation and Payment of the Waste Disposal Levy guide to learn about: what you have to pay the levy on, calculating net tonnage, and storing materials for more than six months.
Once you have reviewed the above information, answer the questions below to check your understanding.
-
Question: The levy does apply to liquid waste.
Answer: True / False
-
Question: Diverted tonnage is material that has entered the facility after 1 July 2009 and been included as gross tonnage in your return.
Answer: True / False
- Question: You don’t have to weigh diverted material if it is immediately separated out for reuse, recycling or removal from the facility.
Answer: True / False
- Question: Diverted tonnage is the tonnage of material that is reused or recycled at the disposal facility, or removed from the facility within _______ of deposit.
Answer:- 3 months
- 6 months
- 9 months
- 2 months
Submitting a monthly return
Review pages 7–11 of chapter 2 in the Calculation and Payment of the Waste Disposal Levy guide to learn about: submitting levy returns, extensions of time to submit returns, and levy estimates.
Once you have reviewed the above information, answer the questions below to check your understanding.
- Question: All disposal facility operators must submit monthly returns unless they have been approved to submit an annual return.
Answer: True / False
- Question: Monthly returns are due on the ___ of the month after the waste has been collected:
Answer:- 1st
- 5th
- 20th
- 8th
- Question: You cannot submit a paper return.
Answer: True / False
- Question: An application for an extension of time to submit your return must be lodged with the levy collector no later than 15 days before the due date.
Answer: True / False
Submitting a monthly return in OWLS
Review chapter 2 (beginning on page 7) of the Online Waste Levy System guide to learn about: how to submit and verify a monthly return, and view and download a statement.
Once you have reviewed the above information, answer the questions below to check your understanding.
- Question: Both data entry users and verifiers can submit returns in OWLS.
Answer: True / False
- Question: When a return has the status of ‘Verification Required’, updates to the return can still be completed, if required.
Answer: True / False
- Question: Once the return has a status of ‘Levy Calculated’ it cannot be amended.
Answer: True / False
- Question: An initial estimate of your tonnage will be calculated if your return still has the status of ‘Verification Required’ in OWLS five days after the due date.
Answer: True / False
- Question: Charges and payments will display on your statement after you have submitted a return and the levy for that period has been calculated.
Answer: True / False
Annual returns
Note: Skip to section 3 if your facility deposits more than 1000 tonnes of waste per year as this information is not relevant to you.
Review chapter 3 (beginning on page 15) of the Calculation and Payment of the Waste Disposal Levy guide to learn about: who can submit an annual return, the application process and supporting information required, how and when the levy is paid, and final returns.
Once you have reviewed the above information, answer the questions below to check your understanding.
- Question: Operators of facilities whose expected net tonnage for the financial year is 1000 tonnes or less can apply to submit an annual return.
Answer: True / False
- Question: If your facility is approved to submit an annual return, you will still make monthly payments.
Answer: True / False
- Question: You can only lodge an application to submit an annual return within the month of June each year.
Answer: True / False
- Question: When calculating expected net tonnage you should consider whether the waste being deposited each year is increasing or decreasing, and factor this into your estimate.
Answer: True / False
- Question: The evidence of how the expected net tonnage was calculated should include:
Answer:- evidence collected including maps and previous records
- a written explanation of the method chosen, and why
- the results of any investigations conducted
- all of the above
- Question: Actual net tonnage figures must be provided by 5 July of the following financial year.
Answer: True / False
- Question: How often do you need to reapply to submit annual returns?
Answer:- every year
- only when your expected net tonnage for the year is greater than the previous year
- every three years
- never
Submitting an annual return in OWLS
Review chapter 3 (beginning on page 15) of the Online Waste Levy System guide to learn about how to: submit provisional and final returns, and verify a final return.
Once you have reviewed the above information, answer the questions below to check your understanding.
- Question: The levy collector will issue an initial estimate of your annual tonnage ________ after the due date if you fail to submit and verify, a complete and accurate annual return on time.
Answer:- 5 days
- 8 days
- 12 days
- 15 days
- Question: The status ‘Awaiting Return’ in OWLS indicates that a blank final annual return has been generated by the system and requires completion.
Answer: True / False
- Question: A data entry user cannot update an annual return.
Answer: True / False
- Question: Up until the levy is calculated on 1 September, a provisional annual return has the status of ‘Application Accepted’ in OWLS.
Answer: True / False
