Commentary

V20.203 Conditions for taxable disposal

Part V20 Landfill tax
Part V20 Landfill tax | Commentary

V20.203 Conditions for taxable disposal

Part V20 Landfill tax | Commentary

Taxable disposal

V20.203 Conditions for taxable disposal

A taxable disposal takes place when all the following conditions are met:

  1.  

    •     Condition 1 – there is a disposal of material by way of landfill

  2.  

    •     Condition 2 – either

  3.  
    1.  

      –     the land where the disposal is made, is or forms part of, an authorised landfill site, or

    2.  

      –     the disposal requires an environmental permit but the land where it is made is not, and does not form part of an authorised landfill site

  4.  

    •     Condition 3 – there is a disposal of material as waste

  5.  

    •     Condition 4 –

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