ASBG has lodged its submission on the Review of the Waste and Environment Levy, which is being led by KPMG. With the demise of the levy in Queensland, there will soon be a such a price difference between Sydney and South East Queensland's landfills in a few years it will become economic to ship waste there. This is one example of how the waste levy distorts the waste market and can create perverse environmental outcomes. ASBG also goes to some lengths to discuss the adverse impact on certain recycling such as steel and paper mills. A 3 step process is presented which can address the negative impacts the levy is having on affected recyclers. Waste infrastructure and illegal dumping are also discussed in this submission.