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: True or false? The levy does apply to liquid waste.
Answer: True / False
-
Question:What is diverted tonnage? Complete the following sentence.
Diverted tonnage is material that has previously been recorded as _____________(1), which is reused, recycled or removed from the disposal facility within _____________(2) months, unless the Secretary for the Environment agrees in writing to extend the timeframe.
Answer:- __________________________
- __________________________
- Question: True or false? You don’t have to record diverted material in OWLS if it is immediately separated out for reuse, recycling or removal from the facility.
Answer: True / False
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: True or false? All disposal facility operators must submit monthly returns unless they have been approved to submit an annual return.
Answer: True / False
- Question:What date are monthly returns due during the month after the waste has been collected?
Answer:- 1st
- 5th
- 20th
- 8th
- Question: True or false? You cannot submit a paper return.
Answer: True / False
- Question: True or false? 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, amend 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: True or false? Both data entry users and verifiers can submit returns in OWLS.
Answer: True / False
- Question: True or false? When a return has the status of ‘Verification Required’, updates to the return can still be completed, if required.
Answer: True / False
- Question: True or false? Once the return has a status of ‘Levy Calculated’ it cannot be amended.
Answer: True / False
- Question: True or false? An initial estimate of your tonnage will be calculated if your return has not been verified in OWLS five days after the due date.
Answer: True / False
- Question: True or false? 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
- Question: True or false? The provision of cover material in your return submission is mandatory.
Answer: True / False
- Question: True or false? 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: True or false? 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: True or false? If your facility is approved to submit an annual return, you will still make monthly payments based on approved expected tonnage.
Answer: True / False
- Question: True or false? The application form to apply to submit annual returns is only available from 1 June to 20 July in OWLS.
Answer: True / False
- Question: True or false? 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: What should the evidence of how the expected net tonnage was calculated 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: True or false? 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 20) of the Online Waste Levy System guide to learn about how to: submit, amend and verify a final return.
Once you have reviewed the above information, answer the questions below to check your understanding.
- Question: How many days after the due date will the levy collector issue an initial estimate of your annual tonnage, 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: True or false? The status ‘Awaiting Return’ in OWLS indicates that the final annual return requires updating with the actual waste tonnage figures for the waste year.
Answer: True / False
- Question: True or false? A data entry user cannot update an annual return.
Answer: True / False
- Question:True or false? If your annual permission application is approved, a provisional annual return is created with the status of ‘Approved Application’ in OWLS..
Answer: True / False
- Question: True or false? When an approved application becomes a final annual return, actual waste tonnage figures for the waste year are recorded. The levy collector will use this return to calculate the difference between the actual and the expected annual return figures.
Answer: True / False
