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5. Monitoring the Levy

In this section you will look at:

  • record keeping requirements
  • audits of levy activities.

Record keeping and auditing

Review chapter 6 (beginning on page 30) of the Calculation and Payment of the Waste Disposal Levy guide to learn about the records and information that disposal facility operators are required to keep, and the levy auditing requirements.

Once you have reviewed the above information, answer the questions below to check your understanding.

  1. Question: The weighbridge ticket and the registration details of the vehicle carrying the waste must be retained when an off-site weighbridge has been used to weigh the tonnage of waste.

    Answer: True  /  False

  2. Question: Details of the type of motor vehicle the waste was carried in must be retained if the tonnage of waste or diverted material was assessed under an average tonnage system.

    Answer: True  /  False

  3. Question: Records should be retained for at least ________ after the date of payment.

    Answer:
    1. 5 years
    2. 7 years
    3. 10 years
    4. 12 years

  4. Question: An auditor can audit disposal facilities about its levy activities:

    Answer:
    1. at any time
    2. every three years
    3. in response to irregular or questionable activities
    4. all of the above