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Chapter 2: Monthly returns

This chapter provides information on submitting, updating and amending monthly returns.

In this chapter

This chapter contains the following topics:

Overview

Introduction

Where appropriate, disposal facility operators must submit monthly returns to the levy collector.

Monthly returns are due on the 20th of the month after waste has been deposited.
Refer to the Calculation and Payment of the Waste Disposal Levy guide for more information.

Note: Operators of small facilities (those receiving 1000 tonnes or less per annum) can apply to submit returns annually. See Chapter 3: Annual returns.

Gross and diverted tonnage

Gross tonnage is the total metric tonnes of waste received at your facility.

Diverted tonnage is the waste you have diverted for reuse and recycling that has previously been recorded in OWLS as ‘gross tonnage’.

Reporting of waste source categories

In order to help the Ministry identify areas to focus on and better understand the state of waste disposal in New Zealand, gross tonnage can now be entered into waste source categories when submitting monthly returns.

Refer to the OWLS waste source categories – supplementary information document for more information.

Cover material (voluntary)

As part of your return submission, OWLS provides the option of entering information about cover material used at your facility.

Collection of this data will help us better understand the usage and source of cover material at disposal facilities.

Cover material can either be sourced onsite or offsite.
All waste (including waste that is used as cover) is liable for the Waste Disposal Levy and should also be included as gross tonnage in your return.

Estimated returns (monthly)

If you do not submit and verify a complete and accurate return by the due date, the levy collector will create an initial estimate of the amount of waste deposited at your facility for that month. 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, which

is 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 (monthly returns)

Using the Return Summary screen you can view the status of:

  • pending and previously submitted returns
  • any estimate records.

Return summary screen

The status of the return or estimate determines the type of action a user may take.

Returns

Status

Description/action

Awaiting Return

A blank return has been created by the system and requires completion.
Either the data entry user or verifier can Submit Return.

Verification Required

A return has been submitted but needs to be verified before it can be used to calculate the levy.

  • Data entry users can Update the return until it is verified.
  • Verifiers can Update and Verify the return.

Verified

A return has been verified and will be used to calculate the levy.

  • Data entry users can View the return.
  • Verifiers can Update the return until the levy is calculated and an invoice generated.

Levy Calculated

The levy has been calculated, and an invoice generated for the return.

  • Data entry users can View the return.
  • Verifiers 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.

Verified Amendment

The levy was previously calculated using a monthly return, and a verifier has amended that return.

  • Data entry users can View the return.
  • Verifiers can Update the return until the levy is re-calculated.
Estimates

Status

Description/action

Estimate Information

No return has been verified by the due date, or the return was rejected, and an estimate has been generated as an additional line in the Return Summary screen.
The estimate is based on the return history or capacity of the facility. The levy collector may choose to cancel the Estimate Information, and revert to the Return record to calculate the levy.
Either the data entry user or verifier can View the estimate or, for the actual return line for the month, Submit Return. Any return submitted will be taken into account when the Initial Estimate is generated.

Facility Information

The facility has verified the return after the due date, which has updated either the Estimate Information or the Initial Estimate.
This information is taken into account when the Initial Estimate and/or Final Estimate is generated.

Initial Estimate

The levy collector has approved the Estimate Information as an Initial Estimate, and an email has been sent to the disposal facility.
Either the data entry user or verifier can View the estimate or, for the actual return line for the month, Submit Return.
Any return submitted will be taken into account when the Final Estimate is generated.

Final Estimate

The levy collector has approved the Final Estimate, overwriting the Initial Estimate.
Either the data entry user or verifier can View the estimate or, for the actual return line for the month, Submit Return.
Any return submitted once the Final Estimate has been generated will have no effect on the levy payment required.

Submit a return

When to use

Use these steps to submit a return.

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

Roles

  • Data entry user
  • Verifier
Steps
Step Action
1 Click the Returns link in the content menu.
2

Click the Submit Return link in the Action column for the relevant month.

Result: The Return submission screen displays.

Note: If an extension of storage time has been granted for that month, a third column ‘Diverted tonnage (older than 6 months)’ displays.

Return submission screen

3

If there was no activity at your facility during the month, click the check box above the ‘ Diverted tonnage’ heading. Otherwise, enter the metric tonnes for each waste source you are reporting on.

Notes:

  • Entering the data into the waste source categories is voluntary. You can type the total gross tonnage in the “Unspecified” field.
  • The system calculates the sum of the amounts in the Total fields.
4

Click the Next button.

Result: The Return submission – Summary information screen displays the net tonnage and levy due.

Note: The levy amount takes into account any waivers and exemptions that are valid at the time.

5

If the return activity is significantly less than the normal amount of activity, a text box displays at the bottom of the page. Type an explanation of the unusual activity in here.

Return submission – Summary information screen

 

6

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

Result: The Return submissionCover Material screen displays.

Note: If the entries are incorrect, click the Previous button and amend them.

Submit a return

7

Completing the details on the Cover Material screen is voluntary. All waste (including waste that is used as cover) is liable for the Waste Disposal Levy and should also be included as gross tonnage in your return.

If entering data in either of the Other fields, in the Descriptionof Other cover material field, type the material type and quantity sourced (tonnes).

Note: Should you decide not to report on cover material, leave the fields blank.

8

Click the Submit button.

Result: You are taken back to the Return Summary screen and the return status has changed to Verification Required.

  • Data entry users can Update the return (and cover material) until it is verified.
  • Verifiers can Update and Verify the return (and cover material).

What happens next?

The verifier verifies the return.

Verify a return

When to use

Use these steps to verify a return.

Note: You must verify the return before the return’s due date, to ensure your facility avoids being issued with an estimate.

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

Role

Verifier

Steps
Step Action
1 Click on the Returns link in the Content panel.
2

Click the Update link in the Action column for the relevant month (where the status is Verification Required).

Result: The Return submission screen displays showing the original data entered.

Verify a return

3

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

Result: The Return submission – Summary information screen displays.

Verify a return

4

If the return activity was significantly less than normal, a text box displays the explanation entered by the data entry user (see above).

Update the explanation of the unusual activity if required.

Note: We may contact you for further clarification.

5

Click the Verified check box, and then click the Submit button.

Result: The Return submissionCover Material screen displays (see Submit a return for an example).

6

If any cover material data has been entered, check that the entries are correct, and update if required.

All waste (including waste that is used as cover) is liable for the Waste Disposal Levy and should also be included as gross tonnage in your return.

7

Click the Submit button.

Result: You are taken back to the Return Summary screen and the status has changed to Verified. You can update the return until the levy is calculated.

What happens next?

The levy collector processes your return, and calculates the levy payment due for that month.

Note: If you find you have made a mistake in your original return, you can amend the return after the levy is calculated. See Amend a return.

Amend a return

When to use

Use these steps to amend a return which has already been used to calculate the levy.

Note: The period of the monthly return you are amending must be within the previous two years.

Refer to the Calculation and Payment of the Waste Disposal Levy guide for more information.

Role

Verifier

Steps

Step

Action

1 Click the Returns link in the content menu.
2

Click the Amend link in the Action column for the relevant month.

Result: The Return amendment submission screen displays the information entered on the original return.

Amend a return

3

Make the adjustments required for each material, and then click the Next button.

Result: The Return amendment submission – Summary information screen displays.

Amend a return

4

If the change results in a:

  • credit, the amount will display in brackets and in red (as above)
  • debit, the amount will display in bold.

Type a reason for the changes in the Reason for amendment field.

5

If the return activity is significantly less than normal activity, a second text box displays below the Reason for amendment field.

Add or update the explanation of the unusual activity, if required.

Note: We may contact you for further clarification.

6

Click the Submit button.

Result: The Return amendment submission – Cover Material screen displays (see Submit a return for an example).

7

If any cover material data has been entered, check that the entries are correct, and update if required.

Note: Cover material that is liable for the levy must be included as ‘gross tonnage’ in your return.

8

Click the Submit button.

Result: You are taken back to the Return Summary screen and the status changes to Verified Amendment. You can update the amended return until the levy is calculated.

What happens next?

The levy collector calculates the difference between the original levy and the amended figure, and you will receive the appropriate charge or reimbursement on your next statement.

View and download a statement

When to use

Use these steps to view and download statement details. This includes previously issued invoices and any payments you have made since your last statement.

Statements are only available for download as PDF files.

Note: Charges and payments will display after you have submitted a return, and the levy for that period has been calculated.

Roles

  • Data entry user

  • Verifier

Steps
Step Action
1

Click the Charges and Payments link in the content menu.

Result: The Charges And Payments screen displays.

Charges and Payments screen

2 View or download details as required.
To… then…

find out the current balance for the facility

refer to the Current Balance field. This includes issued invoices, payments received, processed credits, waivers and/or amendments.

Note: This balance includes pending transactions.

view previous transactions

refer to the Prior Transactions Brought Forward… section. Note that previous:

  • invoices will display for one month after they are fully paid
  • payments and credit adjustments will display for one month after they are fully applied.

Note: To view earlier transactions, download a copy of the statement for the appropriate month.

view current invoices

refer to the Current Invoices section. This includes amendments and interest transactions.

Note: Where interest has been charged, the invoice displays on a separate line.

download a copy of a statement go to step 3.
3

Select the relevant month in the Select statement to download drop-down list.

Result: A Save As dialogue box displays.

4

Select the location you want to save the file to, and click Save.

Result: The statement is saved to your computer.

Note: Repeat from step 3 for any other statements you want to download.

What happens next?

If you have any queries about your statement balance, invoices or payments, please call
0800 WDLEVY (0800 935 389)