Registered beverage manufacturers pay scheme contributions for eligible beverage containers they supply into Queensland.
Your invoice is calculated using the eligible container quantities reported for the relevant period and the applicable scheme price for each material type.
Your scheme contribution is based on:
Scheme prices are stated in cents per container and are exclusive of goods and services tax (GST).
Number of eligible containers reported × applicable scheme price = scheme contribution
For current prices, visit scheme pricing page.
Your minimum reporting and invoicing frequency depend on the number of eligible beverage products you supply each year:
| Annual volume of eligible beverage products | Mandatory reporting frequency* |
|---|---|
| Up to 100,000 (Micro) | Annually |
| 100,001 to 300,000 (Small) | Quarterly |
| More than 300,000 (Large) | Monthly |
| * Beverage manufacturers can choose to report sales volumes more frequently than their minimum reporting requirement. | |
Payment is due within 25 business days.
The 25-business-day payment term has applied since the March 2026 invoice. It replaced the previous payment term of five business days.
Your invoice will show the amount payable and the relevant due date.
Your invoice may include:
You may see the following descriptions on your invoice:
A charge based on the sales volumes your organisation reported for the period.
A correction made after an earlier invoice was calculated using an estimate and your organisation subsequently submitted its actual overdue sales volumes.
An estimated charge for a period where sales volumes were not reported by the due date.
An adjustment that has been reviewed and approved for a particular material type and reporting period.
A difference may occur because:
Check the sales volumes recorded in the CDS Business Portal for the relevant period.
If you submitted incorrect volumes, enter the corrected volumes for that period through the portal. You may need to provide a reason, comments and supporting documents. The adjustment will be reviewed, and you will be notified of the outcome.
An approved adjustment may appear on a later invoice, depending on when it is approved in the billing cycle.
You can estimate a scheme contribution by multiplying the applicable price for each material type by the corresponding eligible container volumes.
The final invoice may differ if reported volumes, scheme prices or approved adjustments change.
If you have a question about an invoice, payment, estimated contribution or adjustment, visit our contact page to find the right support team.
Disclaimer: This page is a general guide only and is provided to help you understand Queensland’s container refund scheme. It does not replace the legislation and should not be relied on as legal advice. Requirements and obligations depend on the law in force at the relevant time. While we aim to keep this information accurate and up to date, you should check the applicable legislation and seek your own advice if you are unsure about your obligations under the scheme.