The carbon pricing mechanism can apply to emissions from waste deposited after 1 July 2012.
In general, a person responsible for a landfill facility with legacy and covered emissions totaling 25,000 tonnes of carbon dioxide equivalent (CO2-e) a year or more is liable under the carbon pricing mechanism.
Measuring landfill emissions
Under the National Greenhouse and Energy Reporting Act 2007, methodologies for measuring greenhouse gas emissions are outlined in the National Greenhouse and Energy Reporting (Measurement) Determination 2008 (the Measurement Determination).
The Measurement Determination includes three possible methods for estimating emissions of methane released from landfills.
Legacy emissions (emissions from waste deposited before 1 July 2012) count for the purpose of determining whether a landfill facility meets the emissions threshold under the carbon pricing mechanism but a person responsible for a landfill facility will have no liability for legacy emissions, they will only have liability for covered emissions if the threshold is reached.
Closed landfill facilities
A person with responsibility for a landfill facility which closed before 1 July 2012 and no longer accepts waste will have no liability under the carbon pricing mechanism in relation to that facility.
Landfill facilities that close for the acceptance of waste on or after 1 July 2012 will be subject to the carbon pricing mechanism and the person responsible for such a facility will have a liability where the legacy and covered emissions from that facility are 25 000 tonnes of carbon dioxide equivalent (CO2-e) a year or more.
If there is a change in operational control after the facility is closed, obligations transfer to the new entity that has operational control. In many cases, this will be the land owner. The liable entity is determined by defining who has operational control.
For more information see direct emitters and Fact sheets, FAQs and guidelines.