The operator of an authorised landfill site must calculate the taxable weight of the material in a taxable disposal in the following way.

The operator must determine the weight of the material in tonnes in accordance with section 20.

If the operator has approval under section 21 to apply a discount in relation to the disposal, the operator may apply the discount (or a lesser discount) to the weight determined under subsection (2), subject to the conditions of the approval (if any).

The result is the taxable weight of the material in the taxable disposal.