Waste Reduction and Recycling Act 2011

The chief executive may decide an estimate of the waste levy amount payable by the operator of a levyable waste disposal site for a particular period (the estimated waste levy amount) if—

the operator did not give the chief executive a waste data return by the due date for the site under section 72; or

the operator gave the chief executive information, whether or not in the form of a waste data return, that the chief executive considers on reasonable grounds to be incomplete or inaccurate; or

the chief executive is satisfied on reasonable grounds that the waste levy amount payable by the operator for the period is incorrect.

If the chief executive decides an estimated waste levy amount for the operator—

that amount becomes the waste levy amount payable by the operator for the period; and

the chief executive must give the operator an information notice for the decision.

To remove any doubt, it is declared that—

the chief executive may act under this section even if the due date for payment of the waste levy amount payable has passed; and

the chief executive deciding an estimate of the waste levy amount payable by the operator for a period under this section does not change the due date for payment of the amount; and

nothing in this section stops a subsequent adjustment being made to the waste levy amount payable by the operator for the period if a different amount is decided under a review of the chief executive’s decision on the estimated waste levy amount.