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Chapter 3: Annual returns

This chapter provides information on submitting annual returns. This chapter only applies to disposal facility operators who have approval to submit annual returns.

Overview

All disposal facility operators must submit returns to the levy collector. The default position is submitting monthly returns, but operators of small facilities (those receiving 1000 tonnes or less per annum) can apply to submit returns annually.

Final annual returns are due on 20 July for waste deposited in the preceding financial year.

Refer to the Calculation and Payment of the Waste Disposal Levy guide for more information, or see Apply to submit annual returns in this guide for details on how to apply using OWLS.

Types of annual return

There are two types of annual return viewable in the Return summary screen:

Type Description
Provisional annual return

When your application to submit annual returns is approved, the levy collector creates a provisional annual return showing expected waste tonnage figures for that year. The return is created with the status of Application Accepted.

The status changes to Levy Calculated on the 1 September. The levy collector will then use the return to calculate a flat monthly levy amount.

You can only VIEW the provisional annual return – you cannot update it. You can also view this application in the Application screen.
Final annual return

A blank final annual return is created in July of the following year and displays as a new line in the Return summary screen.

This return records the actual waste tonnage figures for the waste year. The levy collector will use this return to calculate the difference between the actual and the provisional annual return figures.

You need to complete and submit the final annual return by the due date.

Estimated returns (annual)

If you do not submit and verify a complete and accurate final annual return, then five days after the return was due the levy collector will create an initial estimate of the amount of waste deposited at your facility for that financial year. You can submit a return after an initial estimate has been created, and that information will be taken into account when the levy collector issues the final estimate.

Final estimates are issued 15 days after the due date for the return. You can still submit a return after the final estimate has been created, so your records are complete, however any additional information will not affect the amount you are required to pay.

An estimate displays as an additional line on the Return summary screen.

 

Return summary screen (annual returns)

You can view the status of provisional annual returns, and pending or previously submitted final annual returns, using the Return summary screen.

Return summary screen

The status of the final annual return or Estimate determines the type of action a user may take.

See Types of annual return for information about statuses that apply to provisional annual returns.

Status Description/Action
Awaiting return A blank annual return has been created by the system and requires completion.
Either the Data Entry user or Verifier can SUBMIT RETURN.
Verification required An annual return has been submitted but needs to be verified. The:
  • Data Entry user can UPDATE the return until it is verified
  • Verifier can UPDATE and verify the return.
Verified An annual return has been verified and will be used to calculate the amount of adjustment required, based on actual tonnage. The:
  • Data Entry user can VIEW the return
  • Verifier can UPDATE the return until the levy is calculated and billed.
Levy calculated An invoice has been generated for the return. The:
  • Data Entry user can VIEW the return
  • Verifier can AMEND the return.
Rejected The return is outside tolerance levels and has been rejected in favour of an estimated return. Either the Data Entry user or Verifier can VIEW the return.
Initial estimate

No return has been verified, or the return was rejected, and an estimate has been generated as an additional line in the Return summary screen.

Either the Data Entry user or Verifier can VIEW the estimate or, for the actual return line for the year, SUBMIT RETURN. Any return submitted will be taken into account when the final estimate is generated.
Final estimated

The final estimate has been generated, overwriting the initial estimate.

Either the Data Entry user or Verifier can VIEW the estimate or, for the actual return line for the year, SUBMIT RETURN. Any return submitted once the final estimate has been generated will not affect the levy payment required.

 

Submit a final annual return

When to use

Use these steps to submit a final annual return.

Refer to the Calculation and Payment of the Waste Disposal Levy guide for information about calculating tonnage, diverted material, and extensions for storage of material over six months.

Note: To apply to change to annual reporting, see Apply to submit annual returns.

Role

  • Data Entry user

  • Verifier

Note: Verifiers can also verify a return.

Steps

Step Action
1 Click on the Returns link in the Content panel.

2

Click the SUBMIT RETURN link beside the return for the relevant year.

Result: The Return submission screen displays.

Return submission screen

3

 Enter the actual gross tonnage in metric tonnes for the financial year.
Field Description
Material in Enter the actual tonnage for material received at your facility.
Diverted material Enter the actual tonnage of the material you have diverted for recycling and other purposes, where the material has been on your facility for six months or less.
Diverted material (older than 6 months)

Enter the actual tonnage of the material you have diverted for recycling and other purposes, where the material has been on your facility for more than six months, and you have a valid storage extension.

Note: This column will only display if you had a valid extension of storage time during that financial year.
Note: The system calculates the sum of the amounts in the Total fields.

5

Click the NEXT button.

Result: The Return submission – Summary information screen displays the net tonnage and provisional calculations, taking into account any waivers and exemptions that are valid at the time.
6 If the return activity is different from the normal amount of activity, a text box displays below the Total fields. Enter an explanation of the unusual activity.
7

Check that the entries are correct, and then click the Submit button.

Result: The return status changes to Verification Required, and the:

  • Data Entry can UPDATE the return until it is verified
  • Verifier can UPDATE and verify the return.

Where to next?

The Verifier will verify the return.

Note: If the return is not verified by the due date, an estimate will be generated for your facility.

 

Verify a final annual return

When to use

Use these steps to verify a final annual return. You must verify the return before the due date of the return, to ensure your facility avoids being issued with an estimate. Refer to the Calculation and Payment of the Waste Disposal Levy guide for more information.

Who is responsible

Disposal Facility Verifier

Steps

Step Action
1 Click on the Returns link in the Content panel.
2 Click the UPDATE link beside the return for the relevant month (where the status is Verification Required).

3

Check that the entries are correct and update if required. Click the NEXT button.

Result: The Return submission – Summary information screen displays.

Return submission – Summary information screen

4

If the return activity is different from normal activity, a text box displays below the Total fields. Update the explanation of the unusual activity, if required.

Note: We may contact you for further clarification.

5

Check that the entries are correct, and then click the Verified check box.

Note: OWLS calculates the provisional levy due, taking into account valid waivers and exemptions. The amount may change if you update the return, or are granted a waiver.

6

Click the Submit button.

Result: The status changes to Verified.

Where to next?

The levy collector processes your return, and generates the invoice. You can view your statements in the Charges and Payments screen. See View or download statements.

If you want to continue to submit annual returns, you will also need to complete an Annual return application by the due date. See Apply to submit annual returns.