This chapter explains the records and information disposal facility operators are required to keep. It also outlines the auditing requirements disposal facility operators can expect for
What records do I need to keep?
You must keep the original records (electronic or paper) for individual measurements for all of the following items:
the tonnage of the waste or diverted material that makes up gross tonnage and diverted tonnage for the facility
whether the tonnage was measured by:
- weighing it using a weighbridge at the facility
- weighing it using a weighbridge not at the facility
- using a conversion factor to convert volume into weight
- using the average tonnage system
- a combination of these methods
for facilities applying for approval to submit annual returns, any formula and or methodology used to calculate the expected net tonnage
the date the waste or diverted material entered the facility (or for an approved facility submitting annual returns, the period during which the waste or diverted material entered the facility)
the date and time the tonnage of the waste or diverted material was measured
if the tonnage of the waste was weighed using a weighbridge not at the facility, the weighbridge ticket and the registration plate details of the motor vehicle that transported the waste or diverted material to the facility
if the tonnage of the waste was measured using a conversion factor to convert volume to weight:
- the volume of the waste or diverted material as assessed
- whether the volume was assessed by measuring it (using a compliant measuring instrument) or by estimating it
- the conversion factor applied to the waste or diverted material
if the tonnage of the waste or diverted material was assessed under an average tonnage system, the type of motor vehicle it was carried in.
You are required to keep all information about methods you may have used to calculate the amount of levy payable in electronic and/or hard copy including:
the returns for waste disposed. This is the return that the disposal facility operators submit to the levy collector on a monthly basis or annual basis
amount of levy paid for the month
any applications to make annual returns
details of any average tonnage system.
When do I need to provide records?
If asked to, you must provide the levy collector or the Secretary for the Environment with the following records and information, as soon as practical:
any records the Regulations require you to keep
any other records and information to enable the levy collector to accurately calculate the amount of levy payable.
How long do I need to keep records?
You should retain records for seven years after the date of payment.
Example 11: Timeframe for keeping formal records
Levy payment made 20 October 2009.
Do not destroy records until after 20 October 2016.
What is an audit?
An audit is a methodical examination and review of any financial transactions and systems for determining net tonnages at a disposal facility.
The purpose of an audit is to reconcile the original records kept by the operator with the tonnage and financial records kept by the levy collector.
When will an audit happen?
An auditor is appointed by the Secretary for the Environment under the Act. An auditor can carry out an audit of any disposal facility about its levy activities at any time. Typically, an audit will take place at least once every three years.. However, an auditor may carry out random auditsor in response to irregular or questionable activities.