What's this you have only found out, NSW has been doing the recycling for a while. Is it more your of a wine drinker (wine bottles not accepted as 10c recycling )
On the math side you are correct, but the cartoon you are slugged that $2.40(probably more) extra to start with as a tax. It is then up to the individual to return it for a tax refund. Hence why any can/bottle is exempt from your income come tax time.
If it wasn't for the places I do collecting them for me I wouldn't be doing it. I would probably be under your $26 a year from our own items.
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