The first-ever implemented Australian levy scheme was enforced in New South Wales (NSW) metropolitan area in 1971,[1] which was rated at $0.51 per tonne.
The main factors giving rise to non-uniform levy rates include state revenue requirements and priorities, cost disparity between jurisdictions and regional versus metropolitan areas, available facilities and regulatory framework.
[citation needed] In New Zealand the Waste Minimisation Act 2008 allowed for the charging of a landfill levy.
Through increasing the cost of landfill, other advanced waste treatment technologies with higher gate fees are made to become more financially attractive.
[citation needed] The amount of tax levied is calculated according to the weight of the material disposed of and whether it is active or inactive waste.
The fund aids community or environmental projects in the vicinity of a landfill site and is regulated by ENTRUST, a company limited by guarantee.
Landfills in California are subject to fees and taxes levied by cities and counties, as well as by the state.