The Water Management (General) Amendment (Water Return Flow Rules and Exemptions) Regulation 2025 modifies the Water Management (General) Regulation 2025 to introduce provisions that support environmental water management in New South Wales. The amendment establishes a framework for recrediting water allocations to prescribed access licences when water taken from regulated river sources for environmental purposes is returned to those sources. This mechanism applies to licences held by government entities such as the Commonwealth Environmental Water Holder, the NSW Crown, and other statutory bodies. Recrediting is subject to ministerial approval and must align with long-term watering plans under the Basin Plan 2012. The Regulation also introduces exemptions from the requirement to hold an access licence in specific circumstances. Public authorities are exempt when taking water from unregulated river sources for environmental purposes, provided the water originated from regulated sources and the volume taken does not exceed the original amount. Water NSW and the Murray-Darling Basin Authority are exempt when taking water from regulated sources during the delivery of planned environmental water or under specified legal instruments. These exemptions are conditional on record-keeping and reporting obligations to ensure transparency and accountability.