Table Of Contents

Insurance Premiums Order 2005–2006 (2005 SI 261)

1   Name of Order
This Order is the Insurance Premiums Order 2005–2006.
2   Commencement
This Order commences at 4 pm on 30 June 2005.
3   Calculation of insurance premium payable by employer
The premium payable by an employer for a policy of insurance is to be calculated by requiring the premium to be calculated for a period of insurance of not more than 12 months and:
(a)  if the employer is a category A employer for the purposes of the policy, in accordance with the following formula:
 
except that where the basic tariff premium does not exceed $112,000 (or, if the period of insurance is to be less than 12 months, where the basic tariff premium would not exceed $112,000 were that period of insurance to be 12 months), the experience adjusted premium   is not to exceed twice the amount of that basic tariff premium [2T],
(b)  if the employer is a category B employer for the purposes of the policy, in accordance with the following formula:
 
where:
P is the premium for the time being payable by the employer in respect of the period of insurance to which the policy relates, being:
(a)  except as provided by paragraph (b) below, the initial premium so payable in accordance with this Order, or
(b)  where adjustments are required to be made to that premium by reason of the operation of this Order, the premium so payable by reason of those adjustments.
T is the basic tariff premium for the employer, calculated with respect to the period of insurance in accordance with Schedule 3 to this Order.
S is the experience adjustment factor for the employer determined with respect to the period of insurance in accordance with Schedule 4 to this Order.
E is the experience premium, if any, for the employer determined with respect to the period of insurance in accordance with Schedule 5 to this Order.
X is the excess surcharge factor for the employer determined with respect to the period of insurance in accordance with Schedule 6 to this Order.
D is the dust diseases contribution, if any, for the employer.
Q is the premiums adjustment contribution, if any, for the employer.
I is the input tax credit adjustment, if any, for the employer determined with respect to the period of insurance in accordance with Schedule 9 to this Order.
Y is the premium discount amount, if any, for the employer determined with respect to the period of insurance in accordance with Schedule 10 to this Order.
cl 3: Am 2005 (295), Sch 1 [1] [2].
4   Schedules and Table A
Schedules 1–10, the Notes to Table A and Table A to this Order form part of this Order.
5   Explanatory note
The explanatory note does not form part of this Order.
Schedule 1 Interpretation
1   Definitions
(1)  In this Order:
basic tariff premium, in relation to a policy, means the basic tariff premium for the policy calculated in accordance with Schedule 3.
category A employer, in relation to a policy, means an employer whose basic tariff premium for the policy at the time at which the insurer first demands a premium for the policy:
(a)  exceeds $10,000 (where the period of insurance to which the premium relates is 12 months), or
(b)  would exceed $10,000 (where the period of insurance to which the premium relates is not 12 months) if that premium was calculated using a period of insurance of 12 months.
category B employer means an employer, other than a category A employer.
claim means a claim made by a person against an employer to which a policy relates.
dust diseases contribution, in relation to an employer, means an amount equivalent to the contributions, if any, payable by an insurer in respect of the employer to the Workers’ Compensation (Dust Diseases) Fund.
employer includes a person who proposes to become an employer.
GST has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth.
input tax credit entitlement, in relation to an employer, means the amount of input tax credit that may be claimed by the employer in accordance with the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth in respect of the issue or renewal of a policy of insurance expressed as a percentage of the GST payable by the employer in respect of the issue or renewal of that policy.
insurer means a licensed insurer, or a former licensed insurer, within the meaning of the Act.
limited proprietary company means a proprietary company limited by shares as referred to in section 112 of the Corporations Act 2001 of the Commonwealth.
NSW WorkCover Industry Classification System or NSWWIC System means the industry classification system set out in Table A to this Order.
per capita rate means a rate specified in Column 4 of Table A that is expressed otherwise than as a percentage.
period of insurance, in relation to a policy, means a period for which an insurer assumes risk under the policy, being a period that commences on the first day on which the policy is in force after having been issued or renewed.
policy or policy of insurance means a policy of insurance within the meaning of the Act.
premiums adjustment contribution, in relation to an employer, means an amount equivalent to such part of the contributions, if any, payable by an insurer to the Premiums Adjustment Fund under section 208 of the Act as relates to the premium payable by the employer to the insurer.
premium discount amount, in relation to an employer, means the amount of discount on an employer’s premium calculated in accordance with Schedule 10 to this Order.
regulations means regulations under the Act.
the Act means the Workers Compensation Act 1987.
wages means wages as defined in section 174 (9) of the Act, but does not include a motor vehicle allowance or accommodation allowance to the extent that the allowance is required to be excluded from wages by clause 2.
(2) Predecessor For the purposes of this Order, a person is the predecessor of an employer if the employer has acquired the business of the person. This subclause applies whether the business acquired is the whole or main part of the business of the person or is the whole or main part of a separate and distinct business of the person, and whether or not the business acquired is carried on at the same location.
(3) Related corporation For the purposes of this Order, an employer that is a corporation is related to another corporation (whether or not that other corporation is an employer) if:
(a)  the employer and the other corporation are, by reason of the Corporations Act 2001 of the Commonwealth, taken to be related to each other, or
(b)  the directors of the employer are accustomed or under an obligation, whether formal or informal, to act in accordance with the directions, instructions or wishes of the directors of the other corporation, or
(c)  the directors of the other corporation are accustomed or under an obligation, whether formal or informal, to act in accordance with the directions, instructions or wishes of the directors of the employer, or
(d)  the other corporation is, by reason of the Corporations Act 2001 of the Commonwealth, taken to be related to another corporation the directors of which are accustomed or under an obligation, whether formal or informal, to act in accordance with the directions, instructions or wishes of the directors of the employer, or
(e)  the directors of the employer and the directors of the other corporation are accustomed or under an obligation, whether formal or informal, to act in accordance with the directions, instructions or wishes of another person, or
(f)  the other corporation has a share capital and the directors of the employer may (whether directly or indirectly) exercise, control the exercise of or substantially influence the exercise of, 50 per cent or more of the voting power attached to voting shares issued by the other corporation, or
(g)  (where the employer and the other corporation are corporations each of which has a share capital) any person who may (whether directly or indirectly) exercise, control the exercise of, or substantially influence the exercise of, 50 per cent or more of the voting power attached to voting shares issued by one of those corporations, may also exercise, control the exercise of or substantially influence the exercise of 50 per cent or more of the voting power attached to voting shares issued by the other corporation.
(4)  However, an employer that is a corporation is not related, for the purposes of this Order, to another corporation (whether or not that other corporation is an employer) if:
(a)  the employer and that other corporation are not, by reason of the Corporations Act 2001 of the Commonwealth, taken to be related to each other, and
(b)  the employer establishes that neither the employer nor the other corporation carry on a trade, business or profession so as to avoid or evade the payment of a premium payable by either the employer or the other corporation for a policy.
(5)  The value of any amount of money calculated or included in a calculation under this Order is to be expressed in dollars.
(6)  In this Order, a reference to wages that are payable by an employer includes a reference to wages that have been paid by the employer.
(7)  In this Order, a reference to any GST that is payable by an employer includes a reference to GST that has been paid by the employer.
(8)  In this Order, a reference to any input tax credit that may be claimed by an employer includes a reference to any input tax credit that has been claimed by the employer.
2   Extent to which motor vehicle and accommodation allowances to be excluded from wages
(1)  A motor vehicle allowance paid to a worker is to be excluded from wages for the purposes of this Order to the extent of an amount calculated at whichever of the following rates is applicable in the particular case:
(a)  in the case of a worker paid an allowance under an award that specifies the allowance solely as a rate for each kilometre or part of a kilometre travelled by the worker in the course of the worker’s employment by means of a motor vehicle provided or maintained by the worker—the rate specified in the award,
(b)  in the case of any other worker—63 cents for each kilometre or part of a kilometre travelled by the worker in the course of business journeys by means of a motor vehicle provided or maintained by the worker.
Note—
Where a worker is paid an allowance under an award that specifies the allowance wholly as a lump sum amount or partly as a lump sum amount and partly as a rate for each kilometre or part of a kilometre travelled by the worker in the course of the worker’s employment by means of a motor vehicle provided or maintained by the worker—the amount of allowance to be excluded from wages for the purposes of this Order is to be calculated in accordance with paragraph (b).
(2)  If the amount calculated in accordance with subclause (1) is greater than the amount actually paid to a worker as a motor vehicle allowance, only the amount actually paid is to be excluded from the calculation of wages.
(3)  The amount of motor vehicle allowance paid to a worker that is to be excluded from wages for the purposes of this Order is to be calculated using whichever of the following 2 methods the employer prefers:
(a)  the method set out in clause 3 (the continuous recording calculation method),
(b)  the method set out in clause 4 (the averaging calculation method).
(4)  An accommodation allowance paid to a worker is to be excluded from wages for the purposes of this Order to the extent of an amount calculated at whichever of the following rates is applicable in the particular case:
(a)  in the case of a worker paid an allowance under an award that specifies the allowance as a rate for each night the worker is absent from the worker’s usual place of residence—the rate specified in the award,
(b)  in the case of any other worker—$191.55 for each night the worker is absent from the worker’s usual place of residence in the course of the worker’s employment.
(5)  If the amount calculated in accordance with subclause (4) is greater than the amount actually paid to a worker as an accommodation allowance, only the amount actually paid is to be excluded from the calculation of wages.
(6)  In this clause, award means:
(a)  an industrial instrument within the meaning of the Industrial Relations Act 1996, or
(b)  any agreement with respect to salaries or wages entered into under the provisions of any other law of the State between an employer constituted by that law and an association or organisation representing a group or class of employees, or
(c)  an award, agreement or other instrument under the law of the Commonwealth or of another State or Territory, being an award, agreement or other instrument of a similar nature to an instrument or agreement referred to in paragraph (a) or (b).
3   Continuous recording calculation method
The continuous recording calculation method requires the following details to be kept and used for calculation:
(a)  the odometer readings at the beginning and end of each business journey undertaken by the worker during a period of insurance by means of a motor vehicle provided or maintained by the worker,
(b)  the specific purpose for which each such business journey was taken,
(c)  the distance travelled by the worker during the period of insurance in the course of all such business journeys, calculated on the basis of the odometer readings referred to in paragraph (a).
4   Averaging calculation method
(1)  The averaging calculation method requires the following details to be kept and used for calculation for the first period of insurance in which a worker’s employer chooses to adopt that method:
(a)  the odometer readings at the beginning and end of each business journey undertaken by the worker during the relevant 12-week period by means of a motor vehicle provided or maintained by the worker,
(b)  specific purpose for which each such business journey was taken,
(c)  distance travelled by the worker during the relevant 12-week period in the course of all such business journeys, calculated on the basis of the odometer readings referred to in paragraph (a),
(d)  odometer readings at the beginning and end of the relevant 12-week period for each vehicle provided or maintained by the worker for the purpose of undertaking business journeys,
(e)  distance travelled by each such vehicle during the relevant 12-week period, calculated on the basis of the odometer readings referred to in paragraph (d),
(f)  distance travelled by the worker in the course of business journeys undertaken by means of each such vehicle during the relevant 12-week period, calculated as a percentage of the distance travelled by that vehicle during that period,
(g)  distance travelled by the worker in the course of business journeys undertaken by means of each such vehicle during the period of insurance, calculated on the basis that the percentage for each such vehicle for the period of insurance is the same as the percentage for that vehicle for the relevant 12-week period.
(2)  After the first period of insurance in which odometer details are recorded in accordance with subclause (1), the calculation referred to in subclause (1) (g) is to be employed for the purpose of calculating the distance travelled by the worker in the course of business journeys undertaken by means of each vehicle referred to in subclause (1) during each of the next succeeding 4 periods of insurance, calculated on the basis that the percentage for each such vehicle for the period of insurance concerned is the same as the percentage for that vehicle for the relevant 12-week period.
(3)  After the first period of insurance in which odometer details are recorded in accordance with subclause (1), a worker’s employer is not required to record the details referred to in that subclause for the worker for the next succeeding 4 periods of insurance unless:
(a)  the Authority serves a notice on the employer before the commencement of a period of insurance during those 4 periods directing the employer to keep the details referred to in subclause (1) for those periods, or
(b)  the employer wishes to use the recording method referred to in this clause for one or more additional motor vehicles used by the worker in any period of insurance or for any other reason.
(4)  In a situation referred to in subclause (3) (b), a worker’s employer may make a new record of odometer readings for a period of insurance in accordance with subclause (1) to replace the details previously recorded for the worker. The provisions of subclause (3) then apply in relation to the new record.
(5)  A worker’s employer who has adopted and employed the method of recording referred to in this clause for a worker for 4 successive periods of insurance must, in the next succeeding period of insurance, make a fresh recording of the details specified in subclause (1) if the employer intends to continue to use the same method of recording for the worker.
(6)  If the odometer of a motor vehicle is replaced or recalibrated during any period for which its readings are relevant for the purposes of this clause, the odometer readings immediately before and after the replacement or recalibration are to be recorded.
(7)  For the purposes of making the calculation referred to in subclause (1) (g) for the period of insurance in which this clause commences, a worker’s employer may estimate the distance travelled by a motor vehicle during any part of that period of insurance that occurs before that commencement.
5   Meaning of “relevant 12-week period”
(1)  In clause 4, relevant 12-week period means a continuous period of at least 12 weeks, selected by the worker’s employer, throughout which a motor vehicle is provided or maintained by a worker. If the motor vehicle is provided or maintained for less than 12 weeks, the period must be the entire period for which the motor vehicle is provided or maintained.
(2)  The period may overlap the start or end of the period of insurance, so long as it includes part of the period.
(3)  If the averaging calculation method is used for 2 or more motor vehicles for the same period of insurance, the odometer readings for those motor vehicles must cover periods that are concurrent.
6   Replacing one motor vehicle with another motor vehicle
(1)  For the purposes of using the averaging calculation method, a worker’s employer may nominate one motor vehicle as having replaced another motor vehicle with effect from a day specified in the nomination.
(2)  After the nomination takes effect, the replacement motor vehicle is treated as the original motor vehicle, and the original motor vehicle is treated as a different motor vehicle. An employer need not repeat for the replacement vehicle the steps already taken for the original motor vehicle.
(3)  An employer must record the nomination in writing in the period of insurance in which the nomination takes effect.
(4)  However, the Authority may allow an employer to record the nomination at a later time.
7   Classification of employer’s business
(1)  For the purposes of this Order, the classification applicable to an employer is the class in Column 2 of Table A (NSW WorkCover Industry Classification System) to which the employer’s business corresponds.
(2)  An employer’s basic tariff premium is determined having regard to the classification applicable to the employer’s business. An employer’s business means the employer’s business or industrial activity.
(3)  An employer may carry on a single business or more than one business at the same time.
(4)  If an employer carries on a single business, the classification applicable to the business is that which most accurately describes the entire business of the employer. The entire business includes not only the operations and activities directly involved in the conduct of the business, but also all operations and activities incidental to the conduct of the business.
(5)  If an employer carries on more than one business, so that it can be said that the employer carries on separate and distinct businesses, subclause (4) applies to each such separate and distinct business.
(6)  Generally, businesses are not separate and distinct if the operations and activities carried on in those businesses are incidental to one another.
(7)  In determining whether businesses are separate and distinct (for classification purposes) it is relevant to take the following into account:
(a)  the nature of the operations and activities (including incidental operations and activities) respectively carried on in the businesses,
(b)  differences in the identity of the workers respectively engaged in the businesses (and in particular of the workers engaged in the manufacturing or industrial activities and operations),
(c)  differences in locations of the businesses, for example, differences in locations may vary from sites far removed from each other, or separate floors in a given building, or even separate parts on the one floor level of a building (the important element in relation to location is that normally separate and distinct businesses have exclusive use of the particular area in which the operations and activities of the business are carried on).
8   Determination of wages
(1)  In this Order, a reference to wages, in relation to a period of insurance under a policy issued or to be issued to an employer or in relation to a period of 12 months ascertained by reference to any such period of insurance, is a reference:
(a)  except as provided by paragraph (b), to a reasonable estimate of the monetary value of all wages (not including any wages to which Schedule 8 applies) payable to workers by the employer in respect of the period of insurance or the period of 12 months, as the case may be as calculated by reference to the returns, if any, furnished in accordance with the regulations by the employer to the insurer, or
(b)  where the monetary value of those wages (not including any wages to which Schedule 8 applies) has been ascertained—to the actual value of those wages.
(2)  If at any time the employer has failed to furnish the returns in respect of any relevant period of insurance and the monetary value of the wages concerned has not been ascertained, the estimate of the monetary value of those wages is taken to be such amount as is calculated by multiplying the monetary value (or reasonable estimate) of wages for the immediately preceding equivalent period of insurance by 1.3.
Schedule 2 Application
1   Policies to which Order applies
(1)  This Order applies to and in respect of policies of insurance that are to be or have been issued or renewed so as to take effect on or after 4 pm on 30 June 2005 and before 4 pm on 30 June 2006.
(2)  If, before 4 pm on 30 June 2006, an insurance premiums order has not been made in respect of policies of insurance taking effect on or after that time, this Order applies to and in respect of those policies pending the making of such an order.
2   Policies exempt from Order
This Order does not apply to a policy of insurance issued or renewed by a specialised insurer that is exempted from insurance premiums orders by clause 147 of the Workers Compensation Regulation 2003.
Schedule 3 Basic tariff premium
1   General
(1)  The basic tariff premium (“T”) for an employer is to be calculated in accordance with the following formula:
 
where:
Wa, Wb…Wn are each a part of the total wages payable to workers by the employer in respect of the period of insurance for which the premium is to be calculated, being a part of the total wages attributable to a class appearing in Column 2 of Table A applicable to the employer.
Ra, Rb…Rn are each a percentage rate specified in Column 4 of Table A that corresponds with a class applicable to the employer, being a class appearing in Column 2 of Table A opposite the percentage rate.
(2)  For the purposes of subclause (1), the classifications applicable to an employer and the part of total wages payable by an employer that is attributable to any such classification are to be as determined by reference to returns, if any, furnished in accordance with the regulations by the employer to the insurer, or by other information from the employer.
2   Exceptions
(1)  If the policy concerned relates to per capita rates in respect of some or all workers, those rates are to be substituted for wages in respect of those workers to determine “Wa”, “Wb”…“Wn” in the formula in clause 1.
(2)  If the employer does not supply sufficient information to enable the business to be classified, the business is to be classified in the class with the highest percentage rate that appears to be applicable to the business. The business may be reclassified to a class having a lower percentage rate when sufficient information is supplied.
sch 3: Am 2005 (295), Sch 1 [3].
Schedule 4 Experience adjustment factor
1   General
(1)  The experience adjustment factor (“S”) for an employer is:
(a)  where the employer:
(i)  has been insured under a policy or policies for the period of 2 years immediately preceding the commencement of the period of insurance for which the premium is to be calculated or has been so insured for a longer period, and
(ii)  has, during those 2 years, supplied the insurer with particulars complying with the regulations of claims against the employer,
the factor calculated in accordance with the following formula:
 
(b)  in any other case—0,
where:
T is the basic tariff premium for the employer calculated:
(a)  where the period of insurance to which the premium relates is 12 months—in accordance with Schedule 3 to this Order with respect to that period of insurance, or
(b)  where the period of insurance to which the premium relates is not 12 months—in accordance with Schedule 3 to this Order as if the policy to which the premium relates had a period of insurance of 12 months.
(2)  For the purposes of subclause (1) (a), an employer is taken to have been insured for the period of 2 years referred to in that paragraph even if there has been a break or breaks in insurance within that period.
2   Employers who were previously self-insurers
If an employer was not insured for the period of 2 years referred to in clause 1 (1) (a), because the employer was a self-insurer during the whole or any part of that period, the formula in clause 1 (1) (a) applies as if the employer had been insured under a policy (and supplied particulars) during the whole of that period.
3   Employers who acquire business etc
The period referred to in clause 1 (1) (a) during which an employer has been insured under a policy or policies and supplied particulars of claims includes any period during which a predecessor of the employer has been so insured and supplied particulars.
4   Reduction of experience adjustment factor
(1)  Where there has been a break or breaks in insurance, the experience adjustment factor may be reduced (including to nil) on application by an employer to the Authority.
(2)  The Authority may develop criteria for determining eligibility for a reduction, the method for calculating any reduction and other relevant matters, and may issue guidelines setting out such matters.
Schedule 5 Experience premium
1   General
(1)  The experience premium (“E”) for an employer is to be calculated:
(a)  
(i)  for the purpose of calculating the initial premium payable before the expiration of the period of insurance for which the premium is to be calculated, and
(ii)  after the period of insurance for which the premium is to be calculated has expired (being a period that is less than 12 months),
in accordance with the following formula:
 
(b)  after the period of insurance for which the premium is to be calculated has expired (being a period that is not less than 12 months), in accordance with the following formula:
 
where:
W is the total of the wages payable to workers by the employer in respect of the period of insurance.
F100 is 6.63.
F101 is 4.33.
F102, F103 and F104 are such numbers as are determined by the Governor on the recommendation of the WorkCover Authority and notified in the Gazette.
C1 and C2 are respectively the totals of the cost of claims for the employer in respect of the last and second last period of 12 consecutive months that occurred before the commencement of the period of insurance (not including the cost of any claims under sections 10 (Journey claims) and 11 (Recess claims) of the Act).
C0 is the total of the cost of claims for the employer in respect of the period of insurance (not including the cost of any claims under sections 10 (Journey claims) and 11 (Recess claims) of the Act).
W1 and W2 are respectively the totals of the wages payable to workers by the employer in respect of the last and second last period of 12 consecutive months that occurred before the commencement of the period of insurance.
W0 is the total of the wages payable to workers by the employer in respect of the period of insurance.
(2)  If an employer’s policy is renewed and the employer does not supply the insurer, in accordance with clause 130 (2) of the Workers Compensation Regulation 2003, with a duly completed return relating to wages paid during the last period of insurance preceding that renewal, the insurer may, for the purpose of calculating the initial premium payable by the employer for the renewed policy, determine the amount of “W1” in the formula in subclause (1) (a) to be the amount determined as “W” in the calculation of the experience premium for the employer in respect of the last period of insurance preceding that renewal.
(3)  If during any past period referred to in C1, C2, W1 or W2 in a formula in subclause (1) a predecessor of the employer was insured under a policy or policies:
(a)  the cost of claims for the employer during that period includes, for the purposes of C1 and C2, the cost of claims for the predecessor in respect of the business acquired by the employer, and
(b)  the wages payable to workers by the employer during that period includes, for the purposes of W1 and W2, the wages payable to workers by the predecessor in respect of the business acquired by the employer.
(4)  If the policy concerned relates to per capita rates, those rates are to be substituted for wages to determine W, W0, W1 or W2 in the applicable formula in subclause (1).
(5)  If the policy concerned relates to both per capita rates and wages, 2 separate calculations of E (“E1” and “E2”) are to be made and E is to equal the sum of E1 and E2 where:
(a)  “E1” is calculated by using the applicable formula in subclause (1), and
(b)  “E2 is calculated by using the applicable formula in subclause (1) but also by substituting the per capita rates for wages to determine W, W0, W1 or W2 in that formula.
2   Definition
In this Schedule, cost of claims has the same meaning as in Division 4 of Part 20 of the Workers Compensation Regulation 2003.
3   Exclusion of predecessor’s cost of claims
(1)  The Authority may, for the purpose of the operation of clause 1 (3) (a) in relation to the calculation of the experience premium for an employer under clause 1 (1), on application by the employer direct that the cost of an individual claim is to be excluded from the cost of claims for the predecessor as referred to in clause 1 (3) (a).
(2)  The Authority is not to direct that the cost of a claim be excluded unless satisfied that:
(a)  the employer and the predecessor are not related corporations, and
(b)  the claim was made as a direct result of the acquisition by the employer of the business of the predecessor, and
(c)  the cost of claims for the predecessor (including the cost of any claim sought to be excluded under this clause) is greater than twice the basic tariff premium for the employer, and
(d)  the cost of the claim was included pursuant to clause 1 (3) in the premium calculation for the employer in relation to a prior period of insurance and that premium has been paid.
Schedule 6 Excess surcharge factor
The excess surcharge factor (“X”) for an employer is:
(a)  where the employer is a category B employer and there has been no agreement between the employer and the insurer that the employer will repay the prescribed excess amount within the meaning of section 160 of the Act (or such smaller amount as may be agreed on) for claims that arise out of the period of insurance for which the premium is to be calculated—0.03, or
(b)  in any other case—0.
Schedule 7 Minimum premium
1   Minimum premium payable
(1)  The minimum premium:
(a)  in respect of a policy relating to domestic or similar workers—is $38, or
(b)  in respect of any other policy—is $175.
(2)  If the premium payable in respect of a policy would (but for this Schedule) be less than the minimum premium in respect of the policy, the amount of the premium is to be increased to that minimum premium.
Schedule 8 Reduction of premium for employers of previously injured workers etc
1   Premium to be reduced
Any premium calculated in accordance with the other provisions of this Order is to be reduced in accordance with this Schedule.
2   Exclusion of certain wages from calculation of premium
Any such premium is to be reduced by excluding wages to which this Schedule applies from the calculation of the amount of the premium.
3   Wages to which this Schedule applies
(1)  This Schedule applies to wages payable by an employer in respect of the first 12 months of employment of any worker who is first employed by the employer (for a minimum period of employment of 12 continuous weeks) on or after 1 July 1992 but only if:
(a)  the worker is partially incapacitated for work as a result of a 1987 Act injury (whether received before, on or after 1 July 1992) and is no longer employed by a previous employer who employed the worker at the time of the injury, or
(b)  the worker has as a result of a 1987 Act injury (whether received before, on or after 1 July 1992) been totally or partially incapacitated for work for a period of at least 12 weeks, is no longer employed by a previous employer who employed the worker at the time of the injury and has been continuously unemployed since that period of incapacity.
(2)  However, this Schedule does not apply to any such wages unless:
(a)  application for a premium reduction in respect of those wages is made by the relevant employer in accordance with any guidelines under this Schedule, and
(b)  any other relevant requirements of the WorkCover Authority are satisfied.
4   Guidelines—Application for reduction of premium etc
(1)  The WorkCover Authority may issue guidelines specifying the method of applying for a premium reduction under this Schedule, including:
(a)  the form of and the manner of making an application, and
(b)  any documents relating to the application that the employer must attach to it.
(2)  Those guidelines may also specify the circumstances in which periods of employment or unemployment are to be regarded as continuous for the purposes of clause 3 (1).
5   Definition
(1)  In this Schedule, employer does not include a self-insurer.
(2)  In this Schedule, a reference, in relation to a worker, to a 1987 Act injury is a reference to an injury received by the worker after the commencement of the Act.
Schedule 9 Input tax credit adjustment
1   General
The input tax credit adjustment (“I”) in respect of a period of insurance is to be calculated:
(a)  if the employer is a category A employer for the purposes of the policy, in accordance with the following formula:
 
(b)  if the employer is a category B employer for the purposes of the policy, in accordance with the following formula:
 
(c)  if the basic tariff premium does not exceed $112,000 (or, if the period of insurance is to be less than 12 months, where the basic tariff premium would not exceed $112,000 were that period of insurance to be 12 months), and if the experience adjusted premium   exceeds twice the value of the basic tariff premium [T], the value of 2T replaces the experience premium in the above formula. That is, where the [2T] limit applies, then:
 
where:
T is the basic tariff premium for the employer, calculated with respect to the period of insurance in accordance with Schedule 3 to this Order.
S is the experience adjustment factor for the employer determined with respect to the period of insurance in accordance with Schedule 4 to this Order.
E is the experience premium, if any, for the employer determined with respect to the period of insurance in accordance with Schedule 5 to this Order.
X is the excess surcharge factor for the employer determined with respect to the period of insurance in accordance with Schedule 6 to this Order.
Y is the premium discount amount, if any, for the employer determined with respect to the period of insurance in accordance with Schedule 10 to this Order.
Q is the premiums adjustment contribution, if any, for the employer.
B% is the percentage rate specified in Column 2 of the Table to this clause that corresponds to the range of input tax credit entitlement specified in Column 1 that contains the input tax credit entitlement for the employer.
Table
Column 1
Column 2
Input Tax Credit entitlement
Premium discount relative to 100% ITC
> 90%
Nil
> 80 ≤ 90%
0.6%
> 70 ≤ 80%
1.2%
> 60 ≤ 70%
1.8%
> 50 ≤ 60%
2.4%
> 40 ≤ 50%
3.0%
> 30 ≤ 40%
3.6%
> 20 ≤ 30%
4.2%
> 10 ≤ 20%
4.8%
> 0 ≤ 10%
5.4%
0%
6%
2   Determination of input tax credit entitlement for the purposes of the calculation of premium
(1)  In this Schedule, a reference to the input tax credit entitlement for an employer, in relation to a period of insurance, is a reference to the employer’s input tax credit entitlement notified in respect of that period in accordance with clause 134 of the Workers Compensation Regulation 2003 by the employer to the insurer.
(2)  If at any time the employer has failed to notify the insurer of the employer’s input tax credit entitlement in respect of that period in accordance with clause 134 of the Workers Compensation Regulation 2003, the employer’s input tax credit entitlement in respect of that period is for the purposes of this Schedule taken to be 100%.
sch 9: Am 2005 (295), Sch 1 [4].
Schedule 10 Premium discount scheme
1   General
The premium discount amount (“Y”) in respect of a period of insurance is to be calculated in accordance with the following provisions:
(a)  if the employer is a category A employer for the purposes of the policy, in accordance with the following formula:
 
If the basic tariff premium does not exceed $112,000 (or, if the period of insurance is to be less than 12 months, where the basic tariff premium would not exceed $112,000 were that period of insurance to be 12 months), and if the experience adjusted premium   exceeds twice the value of the basic tariff premium [T], then the value of 2T replaces the experience premium in the above formula. That is, where the [2T] limit applies, then:
 
(b)  if the employer is a category B employer for the purposes of the policy, in accordance with the following formula:
 
(c)  the maximum value of Y (maximum premium discount amount) is:
(i)  $75,000 with respect to the employer’s first year of participation, and
(ii)  $50,000 with respect to the employer’s second year of participation, and
(iii)  $25,000 with respect to the employer’s third year of participation,
where:
T is the basic tariff premium for the employer, calculated with respect to the period of insurance in accordance with Schedule 3 to this Order.
S is the experience adjustment factor for the employer determined with respect to the period of insurance in accordance with Schedule 4 to this Order.
E is the experience premium, if any, for the employer determined with respect to the period of insurance in accordance with Schedule 5 to this Order.
X is the excess surcharge factor for the employer determined with respect to the period of insurance in accordance with Schedule 6 to this Order.
Q is the premiums adjustment contribution, if any, for the employer.
Y is the amount of the premium discount on the insurance premium payable by the employer.
PDS level is the PDS level specified for a year of participation of the employer under Division 4 of Part 21 of the Workers Compensation Regulation 2003.
2   Entitlement to a premium discount
An employer’s entitlement to a premium discount amount is to be determined in accordance with Division 4 of Part 21 of the Workers Compensation Regulation 2003.
3   Definitions
In this Schedule:
first year of participation, second year of participation, third year of participation and year of participation, in relation to an employer, have the same meanings as in Division 4 of Part 21 of the Workers Compensation Regulation 2003.
sch 10: Am 2005 (295), Sch 1 [5]–[7].
Table A NSW WorkCover Industry Classification System
(Schedule 3)
Notes
1   
The following activities should not be considered as separate and distinct businesses (as referred to in clause 7 of Schedule 1):
(a)  Clerical Support Services,
(b)  Management Services,
(c)  Administrative Services,
(d)  Sales and Marketing,
(e)  Head Office Activities,
(f)  Warehousing associated with Manufacturing or Retailing.
These activities are not entitled to a separate class but should be considered incidental to the employer’s other activity or activities. Consequently the wages of any such workers will attract the percentage rate of the class that is appropriate to the employer’s business.
2   
In the event that an employer carries on separate and distinct businesses (as referred to in clause 7 of Schedule 1) then workers engaged in the activities listed in clause 1 (a)–(f) are to each be allocated to one of those two or more separate and distinct businesses. Any such allocation will be on the following basis:
(a)  if such a worker is occupied wholly or predominantly in just one of the employer’s separate and distinct businesses then the entire wages of the worker will attract the percentage rate of the class appropriate to that business,
(b)  if such a worker is occupied substantially in more than one of the employer’s separate and distinct businesses then the entire wages of the worker will attract the lowest percentage rate of the classes appropriate to the various business activities in which the worker is occupied. (In the event that those two or more separate and distinct businesses each have the same percentage rate then the worker’s entire wages will attract the class with the lowest number).
3   
(1)  If an employer:
(a)  is related to another corporation (as referred to in clause 1 (3) of Schedule 1), and
(b)  predominantly provides clerical, administrative or managerial services to any related corporation,
the premium payable by the employer is to be calculated by reference to the percentage rate of the class applicable to the related corporation.
(2)  However, in the case where the employer provides such services to more than one related corporation, the premium payable by the employer is to be calculated:
(a)  by reference to the highest percentage rate of the classes applicable to the respective related corporations, or
(b)  if the employer is able to demonstrate that such services are predominantly provided to a particular related corporation—by reference to the percentage rate of the class applicable to that related corporation, or
(c)  if the employer is able to demonstrate that such services are predominantly provided to related interstate or overseas entities—by reference to the percentage rate of the class applicable to those services.
4   
If an employer has a business that is covered by Table A’s classes 612310, 612315, 612320, 612322, 612324, 612326, 612330, 931120, 931130, 931920, 931930, 931940 or 970000 (being classes that refer to a per capita rate), the employer’s basic tariff premium is to be calculated, to the extent that the business relates to those classes, on the basis of the per capita rates concerned rather than on the basis of wages.
5   
In relation to the class applicable to ministers of religion (961000) note that clauses 17 and 18 of Schedule 1 to the Workplace Injury Management and Workers Compensation Act 1998 provide special procedures by which ministers of religion may be treated as workers for the purposes of the Act.
6   
In the case of a labour hire business more than one class may apply. The class applicable to each category of worker hired out is the class that applies to the industry most closely associated with the occupation of the labour provided by the labour hire business.
7   
In Table A “Mfg” means “Manufacturing”.
8   
Manufacturing in Table A includes the industrial activities of assembly, installation, maintenance and repairing where these activities are not elsewhere classified.
9   
In Table A “nec” means “Not Elsewhere Classified”.
10   
The WorkCover Authority may, from time to time, issue guidelines for the application of the NSWWIC System.
Division A Agriculture, Forestry and Fishing
This Division includes all employers engaged in ‘agriculture, forestry, fishing and hunting’. The term agriculture is used here in the broad sense to include the breeding, keeping or cultivation of all kinds of animal or vegetable life except forest trees and marine life. Forestry includes afforestation, harvesting and gathering of forest products. Fishing includes the catching, gathering, breeding and cultivation of marine life from ocean, coastal and inland waters. Hunting includes the catching or taking of all types of animal wildlife on land.
Subdivision 01 Agriculture
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
011
 
Horticulture and Fruit Growing
 
 
011100
Plant Nurseries
6.35%
  
This class includes employers engaged in propagating and growing ornamental plants, plants for transplanting into gardens (such as seedlings or young fruit trees) or bulbs. This class also includes employers engaged in growing turf.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  growing flowers for seed collection are included in Class 011200 Cut Flower and Flower Seed Growing; and
(b)  growing forest nursery stock are included in Class 030300 Services to Forestry.
 
  
Primary Activities:
 
  
Bulb propagating
 
  
Fruit tree nursery operation
 
  
Ornamental plant growing
 
  
Plant propagation laboratory
 
  
Plant stock growing nec
 
  
Seedling growing
 
  
Turf growing
 
  
Vine stock nursery operation
 
 
011200
Cut Flower and Flower Seed Growing
6.79%
  
This class includes employers engaged in growing flowers or foliage for cutting for display or growing flowers for seed collection.
 
  
Exclusions and References:
Employers mainly engaged in growing seedlings of ornamental plants (including flowers) for sale are included in Class 011100 Plant Nurseries.
 
  
Primary Activities
 
  
Display foliage growing
 
  
Flower growing
 
  
Seeds, flower, growing
 
 
011300
Vegetable Growing
6.84%
  
This class includes employers engaged in growing vegetables (except dry field peas or beans or soybeans) for human consumption.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  growing dry field peas or beans or soybeans are included in Class 012100 Grain Growing; and
(b)  growing vegetables for fodder are included in Class 016900 Crop and Plant Growing nec.
 
  
Primary Activities:
 
  
Beans growing (except dry field beans or soybeans)
 
  
Garlic growing
 
  
Herbs growing nec
 
  
Kumara growing
 
  
Melons growing
 
  
Onions growing
 
  
Potato growing
 
  
Seed potato growing
 
  
Sugar beet growing
 
  
Sweet potato (kumara) growing
 
  
Tomato growing
 
  
Vegetables growing (except dry field peas or beans or soybeans)
 
  
Vegetable seed growing
 
 
011400
Grape Growing
6.60%
  
This class includes employers engaged in growing or sun-drying grapes.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  preserving (except sun-drying) grapes are included in Class 213000 Fruit and Vegetable Processing; and
(b)  manufacturing wine are included in Class 218300 Wine Mfg.
 
  
Primary Activities:
 
  
Grapes growing
 
  
Grapes sun-drying
 
  
Table grape growing
 
  
Vineyard operation
 
 
011500
Apple and Pear Growing
6.89%
  
This class includes employers engaged in growing apples or pears. This class also includes growing other pome fruit.
 
  
Primary Activities:
 
  
Apples growing
 
  
Nashi pear growing
 
  
Pears growing
 
  
Quinces growing
 
 
011600
Stone Fruit Growing
6.80%
  
This class includes employers engaged in growing stone fruit.
 
  
Primary Activities:
 
  
Apricots growing
 
  
Cherries growing
 
  
Nectarine growing
 
  
Peach growing
 
  
Plum or prune growing
 
 
011700
Kiwi Fruit Growing
6.83%
  
This class includes employers engaged in growing kiwi fruit.
 
  
Primary Activities:
 
  
Kiwi fruit growing
 
 
011900
Fruit Growing nec
7.11%
  
This class includes employers engaged in growing bananas, pineapples, citrus fruit, tree nuts and other fruit not elsewhere classified.
 
  
Primary Activities:
 
  
Almond growing
 
  
Avocado growing
 
  
Banana growing
 
  
Berry fruit growing
 
  
Cashew nut growing
 
  
Chestnut growing
 
  
Citrus fruit growing
 
  
Coconut growing
 
  
Currant, Red or Black, growing
 
  
Custard apple growing
 
  
Fig growing
 
  
Gooseberry growing
 
  
Loganberry growing
 
  
Loquat growing
 
  
Macadamia nut growing
 
  
Mango growing
 
  
Mulberry growing
 
  
Olive growing
 
  
Passionfruit growing
 
  
Pawpaw growing
 
  
Pecan nut growing
 
  
Persimmon growing
 
  
Pineapple growing
 
  
Raspberry growing
 
  
Strawberry growing
 
  
Walnut growing
 
012
 
Grain, Sheep and Beef Cattle Farming
 
 
012100
Grain Growing
6.86%
  
This class includes employers engaged in growing cereal or coarse grains or other cereal crops. This class also includes employers engaged in growing oilseeds, peanuts, lupins, dry field peas or beans.
 
  
Exclusions and References:
Employers mainly engaged in growing cereal grains combined with farming of sheep or beef cattle are included in Class 012200 Combined Grain Growing and Sheep Farming and Beef Cattle Farming.
 
  
Primary Activities:
 
  
Barley growing
 
  
Cereal grain growing
 
  
Coarse grain growing
 
  
Dry field pea or field bean growing
 
  
Grain seed growing
 
  
Lupin growing
 
  
Maize growing
 
  
Millet growing (except broom millet)
 
  
Oat growing
 
  
Oilseed growing nec
 
  
Peanut growing
 
  
Rice growing
 
  
Safflower growing
 
  
Sorghum growing (except forage sorghum)
 
  
Soybean growing
 
  
Sunflower growing
 
  
Wheat growing
 
 
012200
Combined Grain Growing, Sheep Farming and Beef Cattle Farming
9.60%
  
This class includes employers engaged in growing cereal grains mixed with sheep farming or cereal grains mixed with beef cattle farming. This class applies where the wages paid in either one of these activities do not exceed 80% of the total wages paid by the employer.
 
  
Primary Activities:
 
  
Beef cattle farming and cereal grain growing
 
  
Cereal grain growing and sheep or beef cattle farming
 
  
Prime lamb raising and cereal grain growing
 
  
Sheep farming and cereal grain growing
 
 
012300
Sheep-Beef Cattle Farming
9.67%
  
This class includes employers engaged in farming both sheep and beef cattle. This class applies where the wages paid in either one of these activities do not exceed 80% of the total wages paid by the employer.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  mixed grain-sheep or grain-beef cattle farming are included in Class 012200 Combined Grain Growing, Sheep Farming and Beef Cattle Farming;
(b)  farming sheep are included in Class 012400 Sheep Farming;
(c)  farming beef cattle are included in Class 012510 Beef Cattle Farming; and
(d)  operating beef cattle feedlots are included in Class 012520 Beef Cattle Feedlots.
 
  
Primary Activities:
 
  
Beef cattle and sheep farming
 
  
Sheep and beef cattle farming
 
 
012400
Sheep Farming
10.47%
  
This class includes employers engaged in farming sheep. This class also includes raising sheep for milk.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  mixed grain-sheep are included in Class 012200 Combined Grain Growing, Sheep Farming and Beef Cattle Farming; and
(b)  mixed sheep-beef cattle farming are included in Class 012300 Sheep-Beef Cattle Farming.
 
  
Primary Activities:
 
  
Prime lamb raising
 
  
Raw sheep milk production
 
  
Sheep farming
 
  
Wool growing
 
 
012510
Beef Cattle Farming
9.98%
  
This class includes employers engaged in farming beef cattle on open pasture.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  mixed grain-beef cattle farming are included in Class 012200 Combined Grain Growing, Sheep Farming and Beef Cattle Farming;
(b)  mixed sheep-beef cattle farming in Class 012300 Sheep-Beef Cattle Farming; and
(c)  operating beef cattle feedlots are included in Class 012520 Beef Cattle Feedlots.
 
  
Primary Activities:
 
  
Beef cattle farming, grazing
 
  
Buffalo, domesticated, grazing
 
 
012520
Beef Cattle Feedlots
9.82%
  
This class includes employers engaged in operating beef cattle feedlots where cattle are kept confined in a yard area with watering and feeding facilities.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  mixed grain-beef cattle farming are included in Class 012200 Combined Grain Growing, Sheep Farming and Beef Cattle Farming;
(b)  mixed sheep-beef cattle farming in Class 012300 Sheep-Beef Cattle Farming; and
(c)  beef cattle farming on open pasture is included in Class 012510 Beef Cattle Farming.
 
  
Primary Activities:
 
  
Beef cattle feedlots
 
013
 
Dairy Cattle Farming
 
 
013000
Dairy Cattle Farming
8.63%
  
This class includes employers engaged in farming dairy cattle.
 
  
Primary Activities:
 
  
Dairy cattle farming
 
  
Dairy operation
 
  
Raw cattle milk production
 
014
 
Poultry Farming
 
 
014100
Poultry Farming (Meat)
8.84%
  
This class includes employers engaged in raising poultry for production of meat or in hatching meat breed chicks. This class also includes the raising of game birds for meat or in hatching game birds for raising for meat.
 
  
Primary Activities:
 
  
Chicken farming (for meat)
 
  
Duck farming
 
  
Game bird farming
 
  
Goose farming
 
  
Ostrich farming
 
  
Poultry farming (for meat)
 
  
Poultry hatchery operation (meat breeds)
 
  
Turkey farming
 
 
014200
Poultry Farming (Eggs)
10.55%
  
This class includes employers engaged in farming poultry for production of eggs or in hatching egg breed chicks.
 
  
Primary Activities:
 
  
Egg farm operation
 
  
Poultry farming (for eggs)
 
  
Poultry hatchery operation (egg breeds)
 
015
 
Other Livestock Farming
 
 
015100
Pig Farming
7.97%
  
This class includes employers engaged in farming pigs.
 
  
Primary Activities:
 
  
Pig farming
 
  
Pig raising
 
 
015200
Horse Farming
7.95%
  
This class includes employers engaged in horse farming.
 
  
Primary Activities:
 
  
Horse breeding
 
  
Stud farm operation (horses)
 
 
015300
Deer Farming
7.96%
  
This class includes employers engaged in farming deer.
 
  
Primary Activities:
 
  
Deer breeding
 
  
Deer farming for venison
 
  
Deer velvet production
 
 
015900
Other Livestock Farming nec
7.96%
  
This class includes employers engaged in raising or breeding farm or domestic animals not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in farming aquatic animals are included in Class 042000 Aquaculture.
 
  
Primary Activities:
 
  
Beekeeping
 
  
Bird breeding (except poultry or game birds)
 
  
Cat breeding
 
  
Crocodile farming
 
  
Dairy goat farming
 
  
Dog breeding
 
  
Fur skin animals farming
 
  
Goat farming
 
  
Livestock raising nec
 
  
Pet breeding
 
  
Rabbit farming
 
  
Snake farming
 
  
Worm farming
 
016
 
Other Crop Growing
 
 
016100
Sugar Cane Growing
7.67%
  
This class includes employers engaged in growing sugar cane.
 
  
Primary Activities:
 
  
Sugar cane growing
 
 
016200
Cotton Growing
6.41%
  
This class includes employers engaged in growing cotton.
 
  
Primary Activities:
 
  
Cotton growing
 
 
016900
Other Crop and Plant Growing nec
8.78%
  
This class includes employers engaged in crops and growing plants not elsewhere classified.
 
  
Primary Activities:
 
  
Arrowroot growing
 
  
Bamboo growing
 
  
Broom millet growing
 
  
Chicory growing
 
  
Coffee growing
 
  
Drug plants growing
 
  
Flax growing
 
  
Fodder growing
 
  
Forage sorghum growing
 
  
Ginger growing
 
  
Hay growing
 
  
Hops growing
 
  
Jute growing
 
  
Lavender growing
 
  
Lucerne growing
 
  
Mushroom growing
 
  
Mustard growing
 
  
Pasture seed growing
 
  
Ramie growing
 
  
Seed growing nec
 
  
Silage production
 
  
Sudan grass growing
 
  
Tobacco farming
 
  
Vegetable growing (for fodder)
 
Subdivision 02 Services to Agriculture, Hunting and Trapping
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
021
 
Services to Agriculture
 
 
021100
Cotton Ginning
6.00%
  
This class includes employers engaged in ginning cotton.
 
  
Primary Activities:
 
  
Cotton ginning
 
 
021200
Shearing Services
11.33%
  
This class includes employers engaged in providing shearing services for sheep, goats and other livestock raised mainly for their hair.
 
  
Primary Activities:
 
  
Goat shearing
 
  
Sheep shearing
 
 
021300
Aerial Agricultural Services
5.53%
  
This class includes employers engaged in providing aerial seeding, crop or pasture dusting or spraying services or aerial mustering services.
 
  
Primary Activities:
 
  
Aerial crop spraying or dusting
 
  
Aerial fertiliser spreading
 
  
Aerial mustering
 
  
Aerial pasture spraying or dusting
 
  
Aerial pest control or baiting
 
  
Aerial seeding service
 
  
Aerial topdressing
 
 
021910
Services to Livestock Farming nec
10.04%
  
This class includes employers engaged in providing services related to the raising and farming of beef and dairy cattle, sheep and other livestock.
 
  
Primary Activities:
 
  
Agistment service
 
  
Livestock dipping
 
  
Livestock drafting and droving
 
  
Mulesing
 
  
Livestock pest control services
 
  
Services to livestock farming nec
 
 
021920
Services to Crop Farming nec
6.96%
  
This class includes employers engaged in providing services to cereal grain farming, cotton growing and other crop, pasture and turf farming.
 
  
Primary Activities:
 
  
Crop harvesting
 
  
Farm irrigation service
 
  
Fertiliser spreading (except aerial)
 
  
Hay baling or pressing
 
  
Lighting for aerial crop spraying
 
  
Pest and weed control for crop and pasture growing (except aerial)
 
  
Seed cleaning or grading
 
  
Services to crop and pasture farming nec
 
 
021930
Services to Fruit and Vegetable Growing nec
6.82%
  
This class includes employers engaged in providing services to fruit, vegetable growing and plant nurseries.
 
  
Primary Activities:
 
  
Fruit picking
 
  
Horticultural services nec
 
  
Pest and weed control for fruit, vegetable, flower and plant nurseries (non aerial)
 
  
Services to fruit and vegetable growing nec
 
  
Vegetable picking
 
 
021940
Agricultural Land Clearing and Fencing Services
7.31%
  
This class includes employers engaged in providing agricultural land clearing, fencing and related services not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in levelling or clearing building construction sites are included in 421020 Site Preparation Services.
 
  
Primary Activities:
 
  
Fencing, agricultural
 
  
Land clearing, agricultural
 
 
021950
Other Services to Agriculture nec
1.52%
  
This class includes employers engaged in providing specialist technical and professional services to agriculture not elsewhere classified.
 
  
Primary Activities:
 
  
Artificial insemination services
 
  
Chicken sexing and debeaking
 
  
Crop breeding
 
  
Dairy herd testing
 
  
Professional and technical services to agriculture nec
 
  
Wool classing (except reclassing or bulk classing)
 
 
021960
Pet Boarding and Kennels nec
1.38%
  
This class includes employers engaged in providing care and boarding services for domestic pets such as cats and dogs.
 
  
Exclusions and References:
Employers mainly engaged in providing agistment or boarding services for horses should be included in Class 021910 Services to Livestock Farming nec.
 
  
Primary Activities:
 
  
Domestic pet boarding services
 
  
Dog kennels
 
  
Catteries
 
022
 
Hunting and Trapping
 
 
022000
Hunting and Trapping
7.41%
  
This class includes employers engaged in hunting, trapping or taking animals, birds or reptiles in the wild for commercial, population control or pest control purposes.
 
  
Primary Activities:
 
  
Bird trapping
 
  
Buffalo hunting
 
  
Crocodile hunting
 
  
Culling of wild animals
 
  
Dingo hunting or trapping
 
  
Fur skin animal hunting or trapping
 
  
Kangaroo hunting
 
  
Mutton bird catching
 
  
Possum hunting and trapping
 
  
Rabbit hunting or trapping
 
  
Snake catching
 
Subdivision 03 Forestry and Logging
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
030
 
Forestry and Logging
 
 
030100
Forestry
9.27%
  
This class includes employers engaged in growing standing timber both in native forests or in plantations or in timber tracts.
 
  
Primary Activities:
 
  
Forestry
 
 
030210
Softwood Timber Plantation Logging
8.69%
  
This class includes employers engaged in felling softwood timber trees in plantations using fully mechanised equipment.
 
  
Primary Activities:
 
  
Logging, softwood timber plantation
 
 
030220
Hardwood and Other Timber Logging
14.10%
  
This class includes employers engaged in felling hardwood and other timber trees in natural forests, using mechanised or manually-operated equipment, or other logging methods. It also includes cutting and shaping trees for rough-hewn products such as mine timbers, posts and railway sleepers, etc or in cutting trees and scrub for firewood.
 
  
Exclusions and References:
Employers engaged in harvesting or logging softwood plantation timber are included in Class 030210 Softwood Timber Plantation Logging.
 
  
Primary Activities:
 
  
Firewood cutting (forest)
 
  
Logging hardwood timber
 
  
Mine timbers hewing (forest)
 
  
Pole hewing (forest)
 
  
Posts shaping (forest)
 
  
Pulpwood cutting (forest or bush)
 
  
Railway sleepers hewing (forest)
 
  
Rough shaping of forest timber
 
  
Timber hewing (forest)
 
  
Tree cutting or felling, natural forests
 
 
030300
Services to Forestry
8.70%
  
This class includes employers engaged in providing services such as forest reafforestation, conservation or plantation maintenance on a fee or contract basis. This class also includes employers engaged in operating forest nurseries and employers engaged in gathering other forest products or in distilling of eucalyptus oil in the forest.
 
  
Exclusions and References:
Employers mainly engaged in tree lopping or tree surgery are included in Class 952520 Amenity Tree Services.
 
  
Primary Activities:
 
  
Bush regeneration service
 
  
Eucalyptus oil distilling (forest)
 
  
Forest conservation service
 
  
Forest nursery operation or service
 
  
Forest planting
 
  
Forest products gathering
 
  
Pine cone collecting
 
  
Pest control service (forestry; except aerial or wild animal control)
 
  
Reafforestation service
 
  
Resin gathering
 
  
Revegetation service
 
  
Sphagnum moss gathering
 
  
Timber plantation maintenance
 
  
Timber tract maintenance
 
  
Tree pruning (forest)
 
  
Tree thinning (forest)
 
Subdivision 04 Commercial Fishing
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
041
 
Marine Fishing
 
 
041100
Rock Lobster Fishing
10.45%
  
This class includes employers engaged in catching rock lobsters from ocean or coastal waters.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  operating vessels used only in processing rock lobsters are included in Class 217300 Seafood Processing; and
(b)  wholesaling fresh or frozen rock lobsters are included in Class 471400 Fish Wholesaling.
 
  
Primary Activities:
 
  
Crayfish, saltwater, fishing
 
  
Rock lobster fishing
 
  
Rock lobster fishing and processing (aboard vessel at sea)
 
 
041200
Prawn Fishing
10.61%
  
This class includes employers engaged in catching prawns from ocean or coastal waters.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  operating vessels used only in processing prawns are included in Class 217300 Seafood Processing; and
(b)  wholesaling fresh or frozen prawns are included in Class 471400 Fish Wholesaling.
 
  
Primary Activities:
 
  
Prawn fishing
 
  
Prawn fishing and processing (aboard vessel at sea)
 
 
041300
Finfish Trawling
10.44%
  
This class includes employers engaged in trawling for finfish in ocean or coastal waters.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  operating vessels used only in processing finfish are included in Class 217300 Seafood Processing; and
(b)  wholesaling fresh or frozen finfish are included in Class 471400 Fish Wholesaling.
 
  
Primary Activities:
 
  
Finfish trawling
 
 
041400
Squid Jigging
10.46%
  
This class includes employers engaged in catching squid using jigs (multiple spikes spreading radially from a shaft) from ocean or coastal waters.
 
  
Primary Activities:
 
  
Squid jigging
 
 
041500
Line Fishing
10.34%
  
This class includes employers engaged in line fishing from ocean or coastal waters.
 
  
Primary Activities:
 
  
Line fishing
 
 
041900
Marine Fishing nec
10.49%
  
This class includes employers engaged in ocean or coastal water (including estuarine) fishing not elsewhere classified or in other types of marine life gathering.
 
  
Exclusions and References:
Employers mainly engaged in operating vessels used mainly in processing fish or fishery products not elsewhere classified are included in Class 217300 Seafood Processing.
 
  
Primary Activities:
 
  
Abalone fishing
 
  
Marine water fishery products gathering
 
  
Oyster fishing (except from cultivated oyster beds)
 
  
Pearling (except pearl oyster farming)
 
  
Seaweed (algae) harvesting
 
  
Turtle hunting
 
042
 
Aquaculture
 
 
042000
Aquaculture
8.97%
  
This class includes employers engaged in farming of fish, crustaceans or molluscs. This class also includes employers engaged in commercial inland or freshwater fishing.
 
  
Primary Activities:
 
  
Crustacean breeding or farming
 
  
Fish breeding or farming
 
  
Fish hatchery operation
 
  
Fishing (freshwater)
 
  
Molluscs breeding or farming
 
  
Oyster farming
 
  
Prawn farming
 
  
Pearl oyster farming
 
  
Salmon farming
 
  
Trout farming
 
  
Yabbie fishing or farming
 
Division B Mining
The scope of the Mining Division includes all employers engaged in ‘mining’, in exploration for minerals, and in the provision of a wide variety of services to mining and mineral exploration, as well as mining projects under development.
The term ‘mining’ is used in the broad sense to include the extraction of minerals occurring naturally as solids such as coal and ores, liquids such as crude petroleum, or gases such as natural gas. Extraction of minerals is undertaken by such processes as underground or open cut mining, dredging, quarrying, the operation of wells or evaporation pans, or by recovery from ore dumps or tailings, and all supplementary activities aimed at preparing the crude materials for marketing.
Activities include milling, dressing and beneficiation of ores, screening, washing and flotation. These activities are generally carried out at or near mine sites as an integral part of mining operations. Natural gas absorption, purifying and similar treatment plants are also included in this Division.
The Mining Division excludes employers engaged in refining or smelting of minerals or ores (other than the preliminary smelting of gold), or in the manufacture of such products of mineral origin as coke or cement.
Subdivision 12 Oil and Gas Extraction
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
120
 
Oil and Gas Extraction
 
 
120000
Oil and Gas Extraction
5.88%
  
This class includes employers engaged in producing crude oil, natural gas or condensate, and in treating these products on site to produce liquified or purified forms of oil and gas.
 
  
Exclusions and References:
Employers mainly engaged in the recovery of liquefied hydrocarbons in conjunction with petroleum refining or gas separation not in conjunction with well operation are included in Class 251000 Petroleum Refining.
 
  
Primary Activities:
 
  
Gas, natural extraction
 
  
Liquefied natural gas production at wellhead
 
  
Liquefied petroleum gas production (not at refineries)
 
  
Natural gas separation at the wellhead
 
  
Oil shale mining
 
Subdivision 13 Metal Ore Mining
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
131
 
Metal Ore Mining
 
 
131100
Iron Ore Mining
5.80%
  
This class includes employers engaged in mining iron ore or iron sands.
 
  
Primary Activities:
 
  
Iron ore dressing or beneficiating
 
  
Iron ore mining
 
  
Iron sands mining
 
 
131200
Copper Ore Mining—Underground
7.20%
  
This class includes employers engaged in underground mining of copper ore.
 
  
Exclusions and References:
Employers mainly engaged in custom smelting or refining of copper are included in Class 272300 Copper, Silver, Lead and Zinc Smelting, Refining.
 
  
Primary Activities:
 
  
Copper ore leaching
 
  
Copper ore mining, underground
 
  
Electro won copper production
 
 
131300
Copper Ore Mining—Surface
4.46%
  
This class includes employers engaged in open-cut mining of copper ore.
 
  
Exclusions and References:
Employers mainly engaged in custom smelting or refining of copper are included in Class 272300 Copper, Silver, Lead and Zinc Smelting, Refining.
 
  
Primary Activities:
 
  
Copper ore leaching
 
  
Copper ore mining, surface
 
  
Electro won copper production
 
 
131410
Gold Ore Mining—Underground
7.17%
  
This class includes employers engaged in underground mining of gold ores and in beneficiating ore or in the preliminary extraction of gold from ore mined by the same employer by smelting or by extraction of gold from a liquor.
 
  
Exclusions and References:
Employers mainly engaged in custom smelting or refining of gold are included in Class 272900 Basic Non-Ferrous Metal Manufacturing nec.
 
  
Primary Activities:
 
  
Gold bullion production from underground mines
 
  
Gold mining from underground mines
 
  
Gold ores roasting and flotation extraction including metallurgical hydro-extraction from underground mines
 
 
131420
Gold Ore Mining—Surface
3.98%
  
This class includes employers engaged in alluvial or open-cut mining of gold ores and in beneficiating ore or in the preliminary extraction of gold from ore mined by the same employer by smelting or by extraction of gold from a liquor.
 
  
Exclusions and References:
Employers mainly engaged in custom smelting or refining of gold are included in Class 272900 Basic Non-Ferrous Metal Manufacturing nec.
 
  
Primary Activities:
 
  
Alluvial gold mining
 
  
Eluvial gold mining
 
  
Gold bullion production from surface mining operations
 
  
Gold dredging
 
  
Gold mining, surface or open-cut mines
 
  
Gold ores roasting and flotation extraction including metallurgical hydro-extraction from surface mining operations
 
  
Gold washing or sluicing
 
  
Reworking of mullock heaps or tailings for gold
 
 
131500
Mineral Sand Mining
7.65%
  
This class includes employers engaged in mining mineral sands (except iron sands).
 
  
Primary Activities:
 
  
Ilmenite sand mining
 
  
Leucoxene sand mining
 
  
Mineral sands mining
 
  
Monazite sand mining
 
  
Rutile sand mining
 
  
Synthetic rutile production
 
  
Zircon sand mining
 
 
131610
Nickel Ore Mining—Underground
7.24%
  
This class includes employers engaged in underground mining of nickel ores.
 
  
Primary Activities:
 
  
Nickel ore mining, underground
 
 
131620
Nickel Ore Mining—Surface
5.75%
  
This class includes employers engaged in open-cut mining of nickel ores.
 
  
Primary Activities:
 
  
Nickel ore mining, surface
 
 
131710
Silver-Lead-Zinc Ore Mining—Underground
10.67%
  
This class includes employers engaged in underground mining ores of silver, lead or zinc.
 
  
Exclusions and References:
Employers mainly engaged in roasting of sulphide concentrate or in smelting or refining of silver, lead or zinc are included in Class 272300 Copper, Silver, Lead and Zinc Smelting, Refining.
 
  
Primary Activities:
 
  
Lead ore mining, underground
 
  
Silver-lead-zinc ore mining, underground
 
  
Silver ore mining, underground
 
  
Zinc ore mining, underground
 
 
131720
Silver-Lead-Zinc Ore Mining—Surface
5.82%
  
This class includes employers engaged in open-cut mining ores of silver, lead or zinc.
 
  
Exclusions and References:
Employers mainly engaged in roasting of sulphide concentrate or in smelting or refining of silver, lead or zinc are included in Class 2723 Copper, Silver, Lead and Zinc Smelting, Refining.
 
  
Primary Activities:
 
  
Lead ore mining, surface
 
  
Silver-lead-zinc ore mining, surface
 
  
Silver ore mining, surface
 
  
Zinc ore mining, surface
 
 
131910
Other Metal Ore Mining nec—Underground
7.34%
  
This class includes employers engaged in underground mining of metallic mineral ores not elsewhere classified.
 
  
Primary Activities:
 
  
Antimony ore mining, underground
 
  
Beryllium ore mining, underground
 
  
Bismuth ore mining, underground
 
  
Iron pyrite mining, underground
 
  
Manganese ore mining, underground
 
  
Metallic ore mining nec, underground
 
  
Molybdenite mining, underground
 
  
Platinum group metals mining, underground
 
  
Tantalite mining, underground
 
  
Tin ore mining, underground
 
  
Tungsten ore mining, underground
 
  
Uranium ore mining, underground
 
 
131920
Other Metal Ore Mining nec—Surface
7.41%
  
This class includes employers engaged in open-cut mining of metallic mineral ores not elsewhere classified.
 
  
Primary Activities:
 
  
Aluminium ore mining, surface
 
  
Antimony ore mining, surface
 
  
Bauxite mining, surface
 
  
Beryllium ore mining, surface
 
  
Bismuth ore mining, surface
 
  
Iron pyrite mining, surface
 
  
Manganese ore mining, surface
 
  
Metallic ore mining nec, surface
 
  
Molybdenite mining, surface
 
  
Platinum group metals mining, surface
 
  
Tantalite mining, surface
 
  
Tin ore mining, surface
 
  
Tungsten ore mining, surface
 
  
Uranium ore mining, surface
 
Subdivision 14 Other Mining
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
141
 
Construction Material Mining
 
 
141100
Gravel and Sand Quarrying
5.99%
  
This class includes employers engaged in quarrying, washing or screening of sand or natural gravel.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  quarrying, crushing or screening crushed or broken stone are included in Class 141900 Construction Material Mining nec; and
(b)  quarrying silica for industrial purposes are included in Class 142020 Other Mining nec—Surface.
 
  
Primary Activities:
 
  
Pebbles quarrying
 
  
River gravel quarrying, washing or screening
 
  
Rocks, ornamental, gathering
 
  
Sand quarrying, washing or screening
 
 
141900
Construction Material Mining nec
4.99%
  
This class includes employers engaged in quarrying, crushing or screening crushed or broken stone or in quarrying dimension stone or construction materials not elsewhere classified. This class also includes the quarrying of clay, marble, granite, limestone, slate or dolomite for use as a manufacturing input.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  quarrying river gravel are included in Class 141100 Gravel and Sand Quarrying;
(b)  manufacturing within the same employer non-metallic mineral products (such as bricks, glass, cement, slate paving, cut and polished ornamental stone) are included in the appropriate classes of Division C Manufacturing; and
(c)  incidental quarrying of earth, soil or filling carried out by the contractor at construction site is primary to the appropriate class in Division E Construction.
 
  
Primary Activities:
 
  
Aggregate quarrying
 
  
Bentonite quarrying
 
  
Blue metal stone quarrying
 
  
Brick shale quarrying
 
  
Building stone quarrying
 
  
Cement clay quarrying
 
  
Chalk quarrying
 
  
Clay quarrying
 
  
Concrete crushing and recycling
 
  
Construction materials crushing or screening
 
  
Dimension stone quarrying
 
  
Earth, soil or filling quarrying
 
  
Fuller’s earth quarrying
 
  
Granite quarrying
 
  
Limestone quarrying
 
  
Marble quarrying
 
  
Road fill quarrying
 
  
Sandstone quarrying
 
  
Slate quarrying
 
  
Stone quarrying
 
  
Tile clay quarrying
 
142
 
Other Mining
 
 
142010
Other Mining nec—Underground
7.23%
  
This class includes employers engaged in underground mining of minerals not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  refining of salt are included in Class 217900 Food Mfg nec;
(b)  manufacturing synthetic gemstones are included in Class 264020 Non-Metallic Mineral Product Mfg nec;
(c)  gemstone cutting are included in Class 294100 Jewellery and Silverware Mfg; and
(d)  all NSW employers undertaking coal mining are required by the Coal Industry Act 2001 to obtain workers compensation insurance with Coal Mines Insurances Pty Ltd.
 
  
Primary Activities:
 
  
Abrasives mining, underground
 
  
Alabaster mining, underground
 
  
Alum mining, underground
 
  
Alunite mining, underground
 
  
Barite mining, underground
 
  
Chrysoprase mining, underground
 
  
Diamond mining, underground
 
  
Diatomite mining, underground
 
  
Fluorspar mining, underground
 
  
Gemstone mining, underground
 
  
Glauconite mining, underground
 
  
Graphite mining, underground
 
  
Gypsum mining, underground
 
  
Jade mining, underground
 
  
Kyanite mining, underground
 
  
Lithium minerals mining, underground
 
  
Magnesite mining, underground
 
  
Mica mining, underground
 
  
Mineral pigments mining nec, underground
 
  
Opal mining, underground
 
  
Phosphate rock mining, underground
 
  
Silica mining (for industrial purposes), underground
 
  
Vermiculite mining, underground
 
  
Zeolite mining, underground
 
 
142020
Other Mining nec—Surface
6.11%
  
This class includes employers engaged in open-cut mining or quarrying of minerals not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  refining of salt are included in Class 217900 Food Mfg nec;
(b)  manufacturing synthetic gemstones are included in Class 264020 Non-Metallic Mineral Product Mfg nec;
(c)  gemstone cutting are included in Class 294100 Jewellery and Silverware Mfg; and
(d)  all NSW employers undertaking coal mining are required by the Coal Industry Act 2001 to obtain workers compensation insurance with Coal Mines Insurances Pty Ltd.
 
  
Primary Activities:
 
  
Abrasives mining, surface
 
  
Alabaster mining, surface
 
  
Alum mining, surface
 
  
Alunite mining, surface
 
  
Barite mining, surface
 
  
Chrysoprase mining, surface
 
  
Diamond mining, surface
 
  
Diatomite mining, surface
 
  
Felspar quarrying, surface
 
  
Flint quarrying, surface
 
  
Fluorspar mining, surface
 
  
Gemstone mining, surface
 
  
Glauconite mining, surface
 
  
Graphite mining, surface
 
  
Green sand mining, surface
 
  
Gypsum mining, surface
 
  
Jade mining, surface
 
  
Kyanite mining, surface
 
  
Lithium minerals mining, surface
 
  
Magnesite mining, surface
 
  
Mica mining, surface
 
  
Mineral pigments mining nec, surface
 
  
Opal mining, surface
 
  
Peat, cutting
 
  
Phosphate rock mining, surface
 
  
Quartz quarrying nec
 
  
Salt harvesting
 
  
Silica mining (for industrial purposes), surface
 
  
Talc quarrying
 
  
Vermiculite mining, surface
 
  
Zeolite mining, surface
 
Subdivision 15 Services to Mining
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
151
 
Exploration
 
 
151100
Petroleum Exploration (Own Account)
2.99%
  
This class includes employers engaged in exploring for crude petroleum and natural gas on their own account.
 
  
Exclusions and References:
Employers mainly engaged in undertaking general exploration contracts for petroleum or natural gas are included in Class 151200 Petroleum Exploration Services.
 
  
Primary Activities:
 
  
Own account exploration for petroleum and natural gas
 
 
151200
Petroleum Exploration Services
2.99%
  
This class includes employers engaged in undertaking general exploration contracts for petroleum or natural gas.
 
  
Primary Activities:
 
  
Natural gas exploration on contract
 
  
Petroleum exploration on contract
 
 
151300
Mineral Exploration (Own Account)
2.98%
  
This class includes employers engaged in exploring for minerals (except for crude petroleum or natural gas) on their own account.
 
  
Exclusions and References:
Employers mainly engaged in undertaking general exploration contracts for particular minerals or in providing related drilling services are included in Class 151400 Mineral Exploration Services.
 
  
Primary Activities:
 
  
Own account exploration for minerals
 
 
151400
Mineral Exploration Services
9.02%
  
This class includes employers engaged in undertaking general exploration contracts for particular minerals on a contract or fee basis.
 
  
Primary Activities:
 
  
Mineral exploration on contract
 
152
 
Other Mining Services
 
 
152000
Other Mining Services
9.15%
  
This class includes employers engaged in carrying out part only of a mining operation on a fee or contract basis. This class also includes employers engaged in providing specialist oilfield services.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  carrying out an entire mining operation are classified according to the deposit type;
(b)  providing geological or geophysical surveying services on a contract or fee basis are included in Class 782200 Surveying Services; and
(c)  providing ore testing, assaying or similar laboratory type services on a contract or fee basis are included in Class 782900 Technical Services nec.
 
  
Primary Activities:
 
  
Contract mining services
 
  
Oil and gas field services nec
 
Division C Manufacturing
This Division includes all employers engaged in manufacturing. In a broad sense manufacturing relates to the physical or chemical transformation of materials or components into new products, whether the work is performed by power driven machines or by hand.
In general the manufacture of parts or components is a primary activity of the same class as the manufacture of the finished product except where the manufacture of parts or components is specifically shown as a primary activity of another class.
Manufacturing also includes the industrial activities of assembly, installation, maintenance and repairing where these activities are not elsewhere classified.
Subdivision 21 Food, Beverage and Tobacco Manufacturing
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
211
 
Meat and Meat Product Manufacturing
 
 
211110
Abattoirs
10.63%
  
This class includes employers engaged in slaughtering and boning animals (except poultry).
 
  
Exclusions and References:
Employers mainly engaged in slaughtering poultry are included in Class 211210 Poultry Abattoirs.
 
  
Primary Activities:
 
  
Abattoir operation (except poultry abattoir operation)
 
 
211120
Meat Packing and Freezing
10.78%
  
This class includes employers engaged in boning, freezing or packing fresh meat (except poultry), but does not include employers undertaking any slaughtering of animals.
 
  
Exclusions and References:
Employers engaged in
(a)  slaughtering animals (other than poultry) are included in Class 211110 Abattoirs;
(b)  packing or freezing poultry meat are included in Class 211220 Poultry Meat Processing; and
(c)  retailing fresh meat and butchers’ shop operation are included in Class 512100 Fresh Meat, Fish and Poultry Retailing.
 
  
Primary Activities:
 
  
Animal meat packing and freezing (except poultry)
 
  
Beefburgers, frozen, mfg (except precooked)
 
  
Frozen meat mfg (except poultry)
 
  
Meat packing, fresh (except poultry)
 
 
211130
Meat Processing
9.49%
  
This class includes employers engaged in preserving, dehydrating and canning meat (except bacon or ham), but does not include employers undertaking any slaughtering of animals. This class also includes manufacturing meals from abattoir by-products (except from products of poultry slaughtering).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  slaughtering animals (other than poultry) are included in Class 211110 Abattoirs;
(b)  manufacturing or canning bacon or ham are included in Class 211300 Bacon, Ham and Smallgoods Mfg; and
(c)  retailing processed meat products are included in the appropriate class in Group 512 Specialised Food Retailing.
 
  
Primary Activities:
 
  
Meat, canned, mfg (except bacon or ham)
 
  
Meat, dehydrated, mfg (except poultry)
 
  
Meat extracts or essences mfg
 
  
Meat mfg (except bacon, ham or uncanned poultry)
 
  
Meat or bone meal mfg (except fish, poultry or whale meal)
 
 
211140
Animal By-product Processing nec
4.89%
  
This class includes employers engaged in rendering lard or tallow and processing animal by-products for use in other manufacturing processes, not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing
(a)  refined animal oils or fats (except neat’s foot oil) are included in Class 214000 Oil and Fat Mfg; and
(b)  musical instrument strings or surgical sutures from animal gut are included in Class 294900 Manufacturing nec.
 
  
Primary Activities:
 
  
Animal oils or fats, unrefined, mfg
 
  
Boiling down works
 
  
Bungs, caps or weasands, mfg
 
  
Gut materials, hand or machine split, mfg (for further processing)
 
  
Rendering lard and/or tallow
 
  
Sausage casing, mfg
 
 
211210
Poultry Abattoirs
8.26%
  
This class includes employers engaged in slaughtering poultry and game birds.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  dressing, freezing, packing or canning poultry are included in Class 211220 Poultry Meat Processing; and
(b)  manufacturing poultry based smallgoods are included in Class 211300 Bacon, Ham and Smallgood Mfg.
 
  
Primary Activities:
 
  
Abattoir operation (poultry)
 
  
Game bird (eg pheasant, quail) slaughtering
 
 
211220
Poultry Meat Processing
9.81%
  
This class includes employers engaged in dressing, freezing or packing poultry and game birds where no slaughtering is undertaken.
 
  
Exclusions and References:
Employers engaged in
(a)  slaughtering poultry are included in Class 211210 Poultry Abattoirs; and
(b)  manufacturing poultry based smallgoods are included in Class 211300 Bacon, Ham and Smallgood Mfg.
 
  
Primary Activities:
 
  
Croquettes mfg (from poultry meat)
 
  
Frozen poultry mfg
 
  
Meals, poultry offal, mfg
 
  
Poultry meat mfg
 
  
Poultry packing
 
 
211300
Bacon, Ham and Smallgood Manufacturing
9.81%
  
This class includes employers engaged in manufacturing bacon or ham (including canned bacon or ham), smallgoods, or prepared meat (all meat, including beef) products not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  rendering lard are included in Class 211140 Animal By-product Processing;
(b)  refining lard are included in Class 214000 Oil and Fat Mfg; and
(c)  manufacturing meat paste (including ham paste) are included in Class 217900 Food Manufacturing nec.
 
  
Primary Activities:
 
  
Bacon mfg
 
  
Corned meat mfg (except canned)
 
  
Croquettes mfg nec
 
  
Ham, canned, cooked green or smoked, mfg
 
  
Hamburgers, precooked, mfg
 
  
Meat, cooked, mfg (except poultry)
 
  
Meat specialities mfg nec
 
  
Pate mfg (except fish)
 
  
Sausages mfg (except canned)
 
  
Smallgoods mfg
 
212
 
Dairy Product Manufacturing
 
 
212100
Milk and Cream Processing
5.74%
  
This class includes employers engaged in grading, filtering, chilling fresh liquid whole milk or cream, or manufacturing, bottling or cartoning pasteurised liquid whole milk, flavoured liquid whole or skim milk, liquid skim milk, liquid standardised milk, cream, sour cream, cultured buttermilk or yoghurt.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing or canning condensed, concentrated or evaporated skim milk, cream or buttermilk, are included in Class 212900 Dairy Product Mfg nec.
 
  
Primary Activities:
 
  
Buttermilk, cultured, mfg
 
  
Cream, pasteurised, mfg (except canned)
 
  
Flavoured liquid whole or skim milk mfg
 
  
Milk, processed liquid, mfg (except condensed, concentrated or evaporated milk, or liquid buttermilk)
 
  
Milk receival or distribution depot operation
 
  
Skim milk, liquid, mfg
 
  
Sour cream mfg
 
  
Standardised liquid milk mfg
 
  
Yoghurt mfg
 
 
212200
Ice Cream Manufacturing
5.74%
  
This class includes employers engaged in manufacturing ice cream or frozen confectionery.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing ice cream mixes or milk based soft serve mixes are included in Class 212900 Dairy Product Mfg nec.
 
  
Primary Activities:
 
  
Confections, frozen, mfg
 
  
Ice cream mfg
 
  
Milk ices mfg
 
  
Water ices or fruit ices, frozen, mfg
 
 
212900
Dairy Product Manufacturing nec
5.74%
  
This class includes employers engaged in manufacturing butter, cheese, condensed, concentrated or evaporated milk, milk powder, and dairy products not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  processing liquid milk and cream are included in Class 212100 Milk and Cream Processing; and
(b)  manufacturing ice cream and frozen confections are included in Class 212200 Ice Cream Mfg.
 
  
Primary Activities:
 
  
Anhydrous milkfat mfg (butteroil)
 
  
Baby foods, milk based, mfg (in powder form)
 
  
Butter mfg (except cocoa butter)
 
  
Buttermilk mfg (except cultured)
 
  
Casein mfg (except hardened)
 
  
Cheese mfg
 
  
Cream, canned, mfg
 
  
Health beverages, infants’ or invalids’ milk based, mfg (in powder form)
 
  
Ice cream mix, liquid or dried, mfg
 
  
Lactose mfg
 
  
Malt extract mfg
 
  
Malted milk powder mfg
 
  
Milk and coffee mixtures, condensed or concentrated, mfg
 
  
Milk based mixes mfg (for soft serves or thick shakes)
 
  
Milk, condensed or evaporated, mfg
 
  
Milk or cream, liquid, canning
 
  
Milk powder mfg
 
  
Milk products mfg nec
 
  
Skim milk based stock feed, dried protein enriched, mfg
 
  
Skim milk, dried, mfg
 
  
Whey or whey powder mfg
 
213
 
Fruit and Vegetable Processing
 
 
213000
Fruit and Vegetable Processing
6.32%
  
This class includes employers engaged in manufacturing canned, bottled, preserved, quick frozen or dried (except sun-dried) fruit and vegetable products. It includes dehydrated vegetable products, soups, sauces, pickles, and mixed meat and vegetable or cereal products.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  sun-drying fruit are included in the appropriate classes of Group 011 Horticulture and Fruit Growing;
(b)  manufacturing Worcestershire sauce or potato crisps or similar snack foods are included in Class 217900 Food Mfg nec;
(c)  manufacturing, canning, bottling or cartoning fruit juices or fruit juice drinks of less than single strength are included in Class 218100 Soft Drink, Cordial and Syrup Mfg;
(d)  manufacturing wine vinegar are included in Class 218300 Wine Mfg; and
(e)  packing fresh fruit are included in Class 471500 Fruit and Vegetable Wholesaling.
 
  
Primary Activities:
 
  
Baby foods, canned or bottled, mfg (except milk based)
 
  
Baked beans mfg
 
  
Candied or preserved peel mfg
 
  
Chutneys or relishes mfg
 
  
Coconut, desiccated, mfg
 
  
Dehydrated or evaporated fruit mfg (except sun-dried)
 
  
Fruit canning or bottling
 
  
Fruit drying (except sun-drying)
 
  
Fruit, frozen, mfg
 
  
Fruit juices, single strength or concentrated, mfg
 
  
Fruit pulp, puree or spreads, mfg
 
  
Fruit salad mfg
 
  
Health, invalid or baby foods mfg (cereal based)
 
  
Jam mfg (including conserves, jellies or fruit spreads)
 
  
Mixed meat and cereals, mfg
 
  
Mixed meat and vegetables mfg
 
  
Preserved fruit mfg (except sun-dried)
 
  
Rice preparations, canned, mfg
 
  
Sauces mfg (except Worcestershire sauce)
 
  
Soup mfg
 
  
Spaghetti, canned, mfg
 
  
Vegetable juices or soups mfg
 
  
Vegetables, preserved, mfg (including canned, dehydrated, dried or quick-frozen)
 
  
Vegetable salads mfg
 
  
Vinegar mfg (except wine vinegar)
 
214
 
Oil and Fat Manufacturing
 
 
214000
Oil and Fat Manufacturing
6.16%
  
This class includes employers engaged in manufacturing crude vegetable or marine oils, fats, cake or meal, margarine, compound cooking oils or fats, blended table or salad oils, or refined or hydrogenated oils or fats not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing unrefined animal oils or fats (except neat’s foot oil) or in rendering tallow or lard are included in Class 211140 Animal By-product Processing; and
(b)  distilling or refining essential oils are included in Class 254900 Chemical Product Mfg nec.
 
  
Primary Activities:
 
  
Animal oils, refined, mfg
 
  
Cotton linters mfg
 
  
Deodorised vegetable oils mfg
 
  
Edible oils or fats, blended mfg
 
  
Fish or other marine animal oils or meal mfg
 
  
Lard, refined, mfg
 
  
Margarine mfg
 
  
Tallow, refined, mfg
 
  
Vegetable oil, meal or cake mfg
 
215
 
Flour Mill and Cereal Food Manufacturing
 
 
215100
Flour Mill Product Manufacturing
4.96%
  
This class includes employers engaged in milling flour, (except rice flour) or in manufacturing cereal starch, gluten, starch sugars or arrowroot.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing milled rice, rice flour, meal or offal, hulled or shelled oats, oatmeal for human consumption, prepared cereal breakfast foods or self-raising flour are included in Class 215200 Cereal Food and Baking Mix Mfg;
(b)  manufacturing prepared animal or bird foods from cereals, or in manufacturing cereal meal, grain offal or crushed grain for use as fodder (from whole grain, except from rice or rye) are included in Class 217400 Prepared Animal and Bird Feed Mfg; and
(c)  repacking flour or cereal foods are included in Class 471900 Grocery Wholesaling nec.
 
  
Primary Activities:
 
  
Arrowroot mfg
 
  
Atta flour mfg
 
  
Barley meal or flour mfg (for human consumption; except prepared breakfast food)
 
  
Bran, wheaten, mfg (except prepared breakfast food)
 
  
Cornflour mfg
 
  
Dextrin mfg
 
  
Dextrose mfg
 
  
Flour, wheat, mfg (except self-raising flour)
 
  
Glucose mfg
 
  
Gluten mfg
 
  
Pollard mfg (from wheat, barley or rye)
 
  
Rye flour, meal or offal mfg (except prepared breakfast food)
 
  
Sausage binder or similar meal mfg (from wheat)
 
  
Semolina mfg
 
  
Starch mfg
 
  
Starch sugars mfg
 
  
Wheat germ mfg
 
  
Wheat meal mfg (for human consumption; except prepared breakfast food)
 
 
215200
Cereal Food and Baking Mix Manufacturing
5.09%
  
This class includes employers engaged in manufacturing prepared cereal breakfast foods, pasta, milled rice, rice flour, meal or offal, hulled or shelled oats, oatmeal for human consumption, self-raising flour, prepared baking mixes, jelly crystals or custard powder.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing prepared animal or bird foods from cereals, or in manufacturing cereal meal, grain offal or crushed grain for use as fodder (from whole grain, except from rice or rye) are included in Class 217400 Prepared Animal and Bird Feed Mfg; and
(b)  repacking cereal food products are included in Class 471900 Grocery Wholesaling nec.
 
  
Primary Activities:
 
  
Baking mixes, prepared, mfg
 
  
Baking powder mfg
 
  
Batter mixes mfg
 
  
Bread dough, frozen, mfg
 
  
Bread mixes, dry, mfg
 
  
Cake mixes mfg
 
  
Cereal breakfast foods, prepared, mfg
 
  
Cereal foods mfg nec
 
  
Crumbs mfg (made from cereal food; except biscuit or bread-crumbs)
 
  
Custard powder mfg
 
  
Desserts, prepared, mfg (in dry form) nec
 
  
Farina mfg
 
  
Jelly crystals mfg
 
  
Milled rice mfg
 
  
Oatmeal mfg (for human consumption)
 
  
Oats, hulled or shelled, mfg
 
  
Oats, kilned or unkilned, mfg
 
  
Pasta mfg
 
  
Pastry dough, frozen mfg
 
  
Pastry mixes mfg
 
  
Pizza mix mfg
 
  
Rice flour, meal or offal mfg
 
  
Rice mfg (except fried)
 
  
Sago mfg
 
  
Scone mixes mfg
 
  
Self-raising flour mfg
 
  
Tapioca mfg
 
216
 
Bakery Product Manufacturing
 
 
216100
Bread Manufacturing
4.91%
  
This class includes employers engaged in manufacturing bread.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  selling to the public bread baked on the same premises are included in Class 512400 Bread and Cake Retailing; and
(b)  manufacturing unleavened bread are included in Class 216300 Biscuit Mfg.
 
  
Primary Activities:
 
  
Bread bakery operation
 
  
Breadcrumbs mfg
 
  
Bread rolls mfg
 
  
Fruit loaf mfg
 
  
Leavened bread mfg
 
 
216200
Cake and Pastry Manufacturing
7.95%
  
This class includes employers engaged in manufacturing cakes, pastries, pies or similar bakery products (including canned or frozen bakery products).
 
  
Exclusions and References:
Employers mainly engaged in selling cakes or pastries, produced on their premises, directly to the general public are included in Class 512400 Bread and Cake Retailing.
 
  
Primary Activities:
 
  
Cake icing or decorating
 
  
Cakes or pastries mfg
 
  
Crumpets mfg
 
  
Doughnuts mfg
 
  
Fruit or yoghurt slices, mfg
 
  
Meat pies mfg
 
  
Pastry mfg (except frozen pastry dough)
 
  
Pies mfg
 
  
Plum pudding mfg
 
 
216300
Biscuit Manufacturing
4.89%
  
This class includes employers engaged in manufacturing biscuits (including unleavened bread).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing dog biscuits are included in Class 217400 Prepared Animal and Bird Feed Mfg; and
(b)  manufacturing hot bake biscuits or cookies for sale on the same premises to the public are included in Class 512400 Bread and Cake Retailing.
 
  
Primary Activities:
 
  
Biscuit crumbs mfg
 
  
Biscuits mfg (except dog biscuits)
 
  
Ice cream cones or wafers mfg
 
  
Rusks mfg
 
  
Unleavened bread mfg
 
217
 
Other Food Manufacturing
 
 
217100
Sugar Manufacturing
5.99%
  
This class includes employers engaged in manufacturing raw or refined sugar, or molasses.
 
  
Primary Activities:
 
  
Brown sugar mfg
 
  
Cane syrup mfg
 
  
Caster sugar mfg
 
  
Icing sugar mfg
 
  
Icing sugar mixture mfg
 
  
Molasses mfg
 
  
Sugar mfg
 
  
Treacle mfg
 
 
217200
Confectionery Manufacturing
5.99%
  
This class includes employers engaged in manufacturing confectionery, chocolate or cocoa products, with or without sugar.
 
  
Primary Activities:
 
  
Chewing gum mfg
 
  
Chocolate mfg
 
  
Cocoa butter mfg
 
  
Cocoa products mfg
 
  
Confectionery mfg
 
  
Crystallised or glace fruit mfg
 
  
Drinking chocolate mfg
 
  
Licorice candy mfg
 
  
Marshmallows mfg
 
  
Marzipan mfg
 
  
Nuts, candied, mfg
 
  
Popcorn, candied, mfg
 
 
217300
Seafood Processing
5.99%
  
This class includes employers engaged in processing fish or other seafoods. This class also includes employers engaged in operating vessels which process but do not catch fish or other seafoods.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  operating vessels which both catch and process fish or other seafoods are included in the appropriate classes in Group 041 Marine Fishing; and
(b)  freezing whole fin fish, or shelling or freezing oysters or bottling oysters in brine are included in Class 471400 Fish Wholesaling.
 
  
Primary Activities:
 
  
Crustaceans, processed, mfg (including cooked and/or frozen) nec
 
  
Fish, canned, mfg
 
  
Fish cleaning or filleting
 
  
Fish, dried or smoked, mfg
 
  
Fish fillet mfg
 
  
Fish loaf or cake mfg
 
  
Fish paste mfg
 
  
Fish pate mfg
 
  
Molluscs, processed, mfg (including shelled; except oysters)
 
  
Oysters, canned, mfg
 
  
Scallops, preserved, mfg
 
  
Seafoods, canned, mfg
 
  
Seafoods, preserved, mfg
 
 
217400
Prepared Animal and Bird Feed Manufacturing
5.99%
  
This class includes employers engaged in manufacturing prepared animal or bird feed, including cereal meal, grain offal or crushed grain for use as fodder (from whole grain, except from rice or rye).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  slaughtering animals for pet food are included in Class 211110 Abattoirs or 211210 Poultry Abattoirs;
(b)  boning, freezing or packing fresh meat are included in Class 221120 Meat Packing and Freezing;
(c)  manufacturing animal feeds prepared from dried skim milk powder are included in Class 212900 Dairy Product Mfg nec;
(d)  manufacturing crushed rye, or rye flour, meal or offal for use as fodder are included in Class 215100 Flour Mill Product Mfg; and
(e)  manufacturing crushed rice, or rice flour, meal or offal for use as fodder are included in Class 215200 Cereal Food and Baking Mix Mfg.
 
  
Primary Activities:
 
  
Animal feed, prepared, mfg (except uncanned meat or bone meal or protein enriched skim milk powder)
 
  
Animal food, canned, mfg
 
  
Bird feed mfg
 
  
Cattle lick mfg
 
  
Cereal meal mfg (for fodder; except from rice or rye)
 
  
Chaff mfg
 
  
Crushed grain mfg (including mixed; for fodder)
 
  
Dehydrated lucerne mfg
 
  
Dog biscuits mfg
 
  
Fodder, prepared, mfg
 
  
Grain offal mfg (for fodder; except from rice or rye)
 
  
Lucerne cubes mfg
 
  
Lucerne meal mfg
 
  
Pet food, canned, mfg
 
  
Poultry feed, prepared, mfg
 
  
Salt lick, mfg
 
  
Sheep lick mfg
 
 
217900
Food Manufacturing nec
5.99%
  
This class includes employers engaged in manufacturing food products not elsewhere classified (including snack foods and prepared meals).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing sugar are included in Class 217100 Sugar Mfg;
(b)  refining salt for industrial purposes are included in Class 253500 Inorganic Industrial Chemical Mfg nec;
(c)  egg pulping or drying are included in Class 471900 Grocery Wholesaling nec; and
(d)  blending or packing tea are included in Class 471900 Grocery Wholesaling nec.
 
  
Primary Activities:
 
  
Coffee mfg
 
  
Corn chips mfg
 
  
Dessert mixes, liquid, mfg
 
  
Flavoured water packs mfg (for freezing into flavoured ice)
 
  
Flavourings, food, mfg
 
  
Food colourings mfg
 
  
Food dressings mfg
 
  
Food mfg nec
 
  
Ginger product mfg (except confectionery)
 
  
Herbs, processed, mfg
 
  
Honey, blended, mfg
 
  
Hop extract, concentrated, mfg
 
  
Ice mfg (except dry ice)
 
  
Meat or ham pastes mfg
 
  
Nut foods mfg (except candied)
 
  
Pearl barley mfg
 
  
Potato crisps mfg
 
  
Pre-prepared meals mfg nec
 
  
Pretzels mfg
 
  
Rice preparations mfg nec
 
  
Salt, cooking or table, mfg
 
  
Savoury specialities mfg
 
  
Seasonings, food, mfg
 
  
Soya bean concentrates, isolates or textured protein mfg
 
  
Spices mfg
 
  
Taco, tortilla and tostada shells mfg
 
  
Tea mfg
 
  
Yeast or yeast extract mfg
 
218
 
Beverage and Malt Manufacturing
 
 
218100
Soft Drink, Cordial and Syrup Manufacturing
4.30%
  
This class includes employers engaged in manufacturing, canning or bottling aerated or carbonated soft drinks, cordials, concentrated cordials, fruit juices or fruit juice drinks of less than single strength, syrups or non-alcoholic brewed beer or cider.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing, canning or bottling single strength or concentrated fruit juices are included in Class 213000 Fruit and Vegetable Processing.
 
  
Primary Activities:
 
  
Beer, non-alcoholic, mfg
 
  
Carbonated waters or cordials mfg
 
  
Cider, non-alcoholic, mfg
 
  
Cordial mfg
 
  
Fruit juices or fruit juice drinks mfg (less than single strength)
 
  
Mineral water mfg
 
  
Perry, non-alcoholic, mfg
 
  
Powder flavours mfg (for soft drinks)
 
  
Soda water mfg
 
  
Soft drink mfg
 
  
Soft drink mix, powdered, mfg
 
  
Syrup (chocolate, vanilla, etc) mfg
 
  
Syrup, fruit, mfg
 
  
Tonic water mfg
 
 
218200
Beer and Malt Manufacturing
3.93%
  
This class includes employers engaged in manufacturing, bottling or canning beer, ale, stout or porter, or manufacturing malt.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing malt extract or malted milk powder are included in Class 212900 Dairy Product Mfg nec.
 
  
Primary Activities:
 
  
Barley malt mfg
 
  
Beer mfg (except non-alcoholic beer)
 
  
Malt mfg (except malt extract)
 
  
Oaten malt mfg
 
  
Porter mfg
 
  
Wheaten malt mfg
 
 
218300
Wine Manufacturing
4.44%
  
This class includes employers engaged in manufacturing or blending of wine, fermented cider or wine vinegar, or alcoholic beverages not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in bottling (but not blending) wine, and other alcoholic beverages not elsewhere classified are included in Class 471700 Liquor Wholesaling.
 
  
Primary Activities:
 
  
Alcoholic beverages mfg nec
 
  
Carbonated wines mfg
 
  
Cider, alcoholic, mfg
 
  
Fortified wines mfg
 
  
Mead mfg
 
  
Perry, alcoholic, mfg
 
  
Sparkling wines mfg
 
  
Unfortified wines mfg
 
  
Vinegar, wine, mfg
 
  
Wine making residue mfg
 
  
Wine mfg
 
  
Wine based fruit drinks “coolers” mfg
 
 
218400
Spirit Manufacturing
4.49%
  
This class includes employers engaged in manufacturing or blending fortifying spirits or potable spirits.
 
  
Exclusions and References:
Employers mainly engaged in bottling (but not blending) spirits are included in Class 471700 Liquor Wholesaling.
 
  
Primary Activities:
 
  
Distillery residue mfg
 
  
Fortifying spirits mfg
 
  
Liqueurs mfg
 
  
Spirits based mixed drinks mfg
 
  
Spirits, potable, mfg nec
 
219
 
Tobacco Product Manufacturing
 
 
219000
Tobacco Product Manufacturing
2.62%
  
This class includes employers engaged in manufacturing cigarettes, cigars, smoking or chewing tobacco, snuff or in redrying tobacco leaf.
 
  
Exclusions and References:
Employers mainly engaged in drying (except redrying) tobacco leaf are included in Class 016900 Crop and Plant Growing nec.
 
  
Primary Activities:
 
  
Chewing tobacco mfg
 
  
Cigarettes mfg
 
  
Cigars mfg
 
  
Pipe tobacco mfg
 
  
Snuff mfg
 
  
Tobacco leaf redrying
 
  
Tobacco mfg
 
Subdivision 22 Textile, Clothing, Footwear and Leather Manufacturing
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
221
 
Textile Fibre, Yarn and Woven Fabric Manufacturing
 
 
221100
Wool Scouring
6.06%
  
This class includes employers engaged in scouring, carbonising, carding or combing of wool or in manufacturing unspun wool tops.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing
(a)  synthetic fibre tops are included in Class 221200 Synthetic Fibre Textile Mfg; and
(b)  fellmongered or slipe wool are included in Class 226100 Leather Tanning and Fur Dressing.
 
  
Primary Activities:
 
  
Lanolin mfg (except toilet lanolin)
 
  
Noils, wool, mfg
 
  
Scoured wool mfg
 
  
Tops, unspun wool, mfg
 
  
Wool grease mfg
 
  
Wool, carded or combed, mfg
 
 
221200
Synthetic Fibre Textile Manufacturing
6.05%
  
This class includes employers engaged in manufacturing continuous fibre filament, fibre staple or yarns, tyre cord yarn or fabric or woven fabrics from those yarns or mixed yarns predominantly of manufactured fibres or household textile goods from synthetic fibre fabrics woven at the same employers. This class also includes employers engaged in manufacturing elastic or elastomeric yarns or threads or fabrics.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing household textiles or mass-produced curtains from fabrics not woven at the same employer are included in Class 222100 Made-Up Textile Product Mfg;
(b)  manufacturing textile floor coverings are included in Class 222200 Textile Floor Covering Mfg;
(c)  manufacturing glass fibres are included in Class 264010 Fibreglass Insulation Products Manufacturing; and
(d)  making and installing curtains (except shower curtains) are included in Class 522300 Fabric and Other Soft Good Retailing.
 
  
Primary Activities:
 
  
Fabrics, woven, mfg (elastic or elastomeric)
 
  
Fabrics, woven, mfg (wholly or predominantly of synthetic fibres)
 
  
Fibreglass fabrics mfg
 
  
Fibreglass, mats, mfg
 
  
Fibres mfg (except glass fibres)
 
  
Filament, continuous fibres, mfg
 
  
Household textile goods mfg (of synthetic fibre fabrics woven at the same unit)
 
  
Lacing, woven, mfg
 
  
Tyre cord yarns or fabrics, synthetic fibre, mfg
 
  
Yarns, discontinuous, mfg (wholly or predominantly of synthetic fibres)
 
  
Yarns, elastic or elastomeric, mfg
 
 
221300
Cotton Textile Manufacturing
6.37%
  
This class includes employers engaged in manufacturing yarns or woven fabrics, wholly or predominantly of cotton, flax or silk, sewing threads or household textile goods from fabrics wholly or predominantly of cotton, flax or silk, woven at the same employers.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing household textile goods or curtains from fabrics not woven at the same employer are included in Class 222100 Made-Up Textile Product Mfg;
(b)  manufacturing textile floor coverings are included in Class 222200 Textile Floor Covering Mfg; and
(c)  making and installing curtains (except shower curtains) are included in Class 522300 Fabric and Other Soft Good Retailing.
 
  
Primary Activities:
 
  
Cotton sewing threads mfg
 
  
Household textile goods mfg (of cotton fabrics woven at the same unit)
 
  
Tow mfg (from flax, hemp or jute)
 
  
Tyre cord yarns or fabrics, cotton, mfg
 
  
Woven fabrics, cotton, mfg
 
  
Yarns, cotton, flax or silk, mfg
 
 
221400
Wool Textile Manufacturing
6.22%
  
This class includes employers engaged in manufacturing yarns or woven fabrics wholly or predominantly of wool, or household textile goods from fabrics woven at the same employers.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing household textile goods or mass-produced curtains from fabrics not woven at the same employer are included in Class 222110 Textile Product Mfg;
(b)  manufacturing textile floor coverings are included in Class 222200 Textile Floor Covering Mfg; and
(c)  making and installing curtains are included in Class 522300 Fabric and Other Soft Good Retailing.
 
  
Primary Activities:
 
  
Household textile goods mfg (woollen or mohair fabrics woven at the same unit)
 
  
Woven fabrics, woollen or worsted wool, mfg
 
  
Yarns, woollen, mfg
 
 
221500
Textile Finishing
6.04%
  
This class includes employers engaged in bleaching, dyeing, printing, pleating or other finishing of yarns, threads, fabrics or other textiles on a fee or commission basis using client supplied materials or materials which are purchased or transferred in from other employers.
 
  
Exclusions and References:
Employers engaged in
(a)  textile finishing of materials which are produced at the same employers are included, according to type of textiles in Class 221200 Synthetic Fibre Textile Mfg, 221300 Cotton Textile Mfg or 221400 Wool Textile Mfg; and
(b)  screen printing are included in Class 241210 Printing.
 
  
Primary Activities:
 
  
Label, printed cloth, mfg
 
  
Textile printing (on commission or fee basis)
 
222
 
Textile Product Manufacturing
 
 
222110
Made-up Textile Product Manufacturing
6.00%
  
This class includes employers engaged in manufacturing household textile goods from fabrics not woven by the same employers, such as curtains, canvas blinds, tents, tarpaulins, other canvas goods or related materials not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing textile furniture covers are included in Class 222120 Furniture Upholstery and Covers Manufacturing;
(b)  blinds and awnings made from textiles other than canvas are included in Class 222130 Non-canvas Textile Blind and Awning Mfg;
(c)  manufacturing textile floor coverings are included in Class 222200 Textile Floor Covering Mfg;
(d)  manufacturing canvas bags for packaging goods are included in Class 222900 Other Textile Product Mfg nec;
(e)  manufacturing canvas suitcases, trunks or similar containers are included in Class 226200 Leather and Leather Substitute Product Mfg;
(f)  manufacturing electric blankets in Class 285100 Household Appliance Mfg; and
(g)  installing curtains are included in Class 522300 Fabric and Other Soft Good Retailing.
 
  
Primary Activities:
 
  
Animal rugs mfg
 
  
Awnings, canvas, mfg
 
  
Bed linen mfg
 
  
Blinds, canvas mfg
 
  
Canvas goods mfg nec
 
  
Curtains mfg (from fabrics not woven at the same unit)
 
  
Flags or banners, mfg
 
  
Hose, canvas, mfg
 
  
Household textile goods mfg nec
 
  
Life jackets mfg
 
  
Motor vehicle covers, textile, mfg
 
  
Parachutes mfg
 
  
Sleeping bags mfg
 
  
Soft furnishings mfg (from fabrics not woven at the same unit)
 
  
Tents mfg (except oxygen tents or toy tents)
 
  
Waterbags, textile, mfg
 
 
222120
Furniture Upholstery and Covers Mfg
5.16%
  
This class includes employers engaged in upholstering and reupholstering furniture not manufactured by the same employer and employers engaged in manufacturing textile furniture covers. This class also includes sail-making.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing upholstered furniture are included in Class 292100 Wooden Furniture and Upholstered Seat Manufacturing.
 
  
Primary Activities:
 
  
Cushion, mfg
 
  
French polishing (where furniture is manufactured elsewhere)
 
  
Furniture covers—loose, mfg
 
  
Furniture staining and/or surface coating (where furniture is manufactured elsewhere)
 
  
Pillow or cushion, mfg
 
  
Reupholstering furniture
 
  
Sails, mfg
 
  
Seat covers, textile, mfg
 
  
Upholstering furniture (where furniture is manufactured elsewhere)
 
 
222130
Non-canvas Textile Blind and Awning Manufacturing
4.72%
  
This class includes employers engaged in manufacturing blinds and awnings from textiles other than canvas.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing canvas awnings and blinds are included in Class 222110 Made-up Textile Product Mfg.
 
  
Primary Activities:
 
  
Awnings, textile, mfg, other than canvas
 
  
Blinds, textile, mfg (incl plastic coated), other than canvas
 
 
222200
Textile Floor Covering Manufacturing
4.95%
  
This class includes employers engaged in manufacturing carpets, rugs or other textile floor coverings. This class also includes employers engaged in manufacturing felt or felt products (except clothing), mats or matting of jute or twisted rags.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing
(a)  felt headwear are included in Class 224900 Other Clothing Mfg nec;
(b)  rubber floor coverings or underlays are included in Class 255900 Other Rubber Product Mfg nec; and
(c)  grass, sisal or coir mats or matting are included in Class 294900 Manufacturing nec.
 
  
Primary Activities:
 
  
Felt mfg
 
  
Floor coverings, textile, mfg
 
  
Floor rugs, textile, mfg
 
  
Underfelt mfg
 
 
222300
Rope, Cordage and Twine Manufacturing
5.24%
  
This class includes employers engaged in manufacturing rope, cordage, twine, net or related products from natural or synthetic fibres.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing
(a)  tyre cord yarns or fabrics of synthetic fibres are included in Class 221200 Synthetic Fibre Textile Mfg;
(b)  tyre cord yarns or fabrics of cotton are included in Class 221300 Cotton Textile Mfg; and
(c)  wire ropes or cables are included in Class 276200 Spring and Wire Product Mfg.
 
  
Primary Activities:
 
  
Cable mfg (from natural or synthetic fibres)
 
  
Cord mfg (except wire rope or tyre cord)
 
  
Cordage mfg
 
  
Fish net mfg
 
  
Nets mfg nec
 
  
Netting, textile, mfg
 
  
Rope mfg (except wire rope)
 
  
String mfg (except paper string)
 
 
222900
Other Textile Product Manufacturing nec
4.99%
  
This class includes employers engaged in manufacturing textile products not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing
(a)  printed textile labels are included in Class 221500 Textile Finishing; and
(b)  textile suitcases and similar containers are included in Class 226200 Leather and Leather Substitute Product Mfg.
 
  
Primary Activities:
 
  
Bags or sacks, textile or canvas, mfg (for packaging)
 
  
Binding, textile, mfg
 
  
Cleaning cloth mfg (from purchased rags)
 
  
Embroidered fabrics mfg
 
  
Fabrics mfg nec
 
  
Flock mfg
 
  
Hemp products mfg nec
 
  
Hessian goods mfg nec
 
  
Kapok mfg
 
  
Labels, woven cloth, mfg
 
  
Shade cloth, mfg
 
  
Textile products mfg nec
 
223
 
Knitting Mills
 
 
223100
Hosiery Manufacturing
5.18%
  
This class includes employers engaged in manufacturing hosiery.
 
  
Primary Activities:
 
  
Pantihose mfg
 
  
Socks mfg
 
  
Stockings mfg
 
  
Tights mfg
 
 
223200
Cardigan and Pullover Manufacturing
5.19%
  
This class includes employers engaged in manufacturing knitted cardigans, pullovers or similar garments.
 
  
Primary Activities:
 
  
Custom knitting of pullovers or cardigans
 
  
Jackets, knitted, mfg
 
  
Sweaters, knitted, mfg
 
  
Twin sets, knitted, mfg
 
  
Waistcoats, knitted, mfg
 
 
223900
Knitting Mill Product Manufacturing nec
5.24%
  
This class includes employers engaged in manufacturing knitted or crocheted fabrics or knitted clothing nec from fabrics knitted at the same employers.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing
(a)  cardigans and pullovers or custom knitting of cardigans and pullovers are included in Class 223200 Cardigan and Pullover Mfg; and
(b)  knitted clothing from fabrics not knitted at the same employer are included in the appropriate classes in Group 224 Clothing Mfg.
 
  
Primary Activities:
 
  
Crocheted fabrics mfg
 
  
Knitted fabrics mfg
 
  
Outerwear, knitted, mfg (from fabrics knitted at the same unit except hosiery, cardigans or pullovers)
 
  
Sleepwear, knitted, mfg (from fabrics knitted at the same unit)
 
  
Swimwear, knitted, mfg (from fabrics knitted at the same unit)
 
  
Underwear, knitted, mfg (from fabrics knitted at the same unit; except hosiery)
 
224
 
Clothing Manufacturing
 
 
224100
Men’s and Women’s Clothing Manufacturing
5.33%
  
This class includes employers engaged in manufacturing men’s, boys’, women’s or girls’ outerwear from purchased or transferred in materials, except headwear, footwear or garments made from leather or fur.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing unique garments to a client’s individual order are included in Class 224200 Tailoring and Dress-making;
(b)  manufacturing clothing from fabrics knitted at the same employer are included in Class 223900 Knitting Mill Product Mfg nec;
(c)  manufacturing leather or fur garments or waterproof headwear are included in Class 224900 Other Clothing Mfg nec; and
(d)  manufacturing footwear are included in Class 225000 Footwear Mfg.
 
  
Primary Activities:
 
  
Blouses mfg (except from fabrics knitted at the same unit)
 
  
Clothing, plastic or rubber, mfg (except headwear or footwear)
 
  
Coats or jackets, men’s or boys’, mfg (except from fabrics knitted at the same unit or from fur or leather)
 
  
Coats or jackets mfg (except from fabrics knitted at the same unit or from fur, leather, plastic or rubber)
 
  
Dust coats mfg
 
  
Jeans, men’s or boys’, mfg
 
  
Jeans, women’s or girls’, mfg
 
  
Outerwear, women’s or girls’, mfg (except from fabrics knitted at the same unit or from fur, leather, plastic or rubber)
 
  
Overalls, mfg
 
  
Shorts, men’s or boys’, mfg
 
  
Suits, men’s or boys’, mfg (except from leather)
 
  
Suits, women’s or girls’, mfg (except from fabrics knitted at the same unit or from leather or plastic)
 
  
Trousers, men’s or boys’, mfg
 
  
Tunics, women’s or girls’, mfg
 
  
Uniforms, men’s or boys’, mfg
 
  
Uniforms, women’s or girls’, mfg
 
  
Waterproof clothing mfg (except headwear, footwear or leather clothing)
 
  
Wet suits mfg
 
 
224200
Tailoring and Dress-making
5.33%
  
This class includes employers engaged in producing made-to-order garments and accessories to a client’s individual order. This class also includes tailoring and clothing repair and alteration services.
 
  
Exclusions and References:
Employers engaged in manufacturing clothing in volume (ie more than one in the same fabric and design) are included in Class 224100 Men’s and Women’s Clothing Manufacturing.
 
  
Primary Activities:
 
  
Clothing alterations and/or repairs
 
  
Dress-making, made to order
 
  
Invisible mending
 
  
Tailoring
 
 
224300
Sleepwear, Underwear and Baby Clothing Manufacturing
5.33%
  
This class includes employers engaged in manufacturing foundation garments, underwear, sleepwear or baby clothing from purchased or transferred in materials.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing
(a)  unique garments to a client’s individual order are included in Class 224200 Tailoring and Dress-making; and
(b)  clothing from fabrics knitted at the same employer are included in the appropriate classes in Group 223 Knitting Mills.
 
  
Primary Activities:
 
  
Brassieres mfg
 
  
Corsets mfg
 
  
Foundation garments mfg
 
  
Girdles mfg
 
  
Baby clothing mfg (except from fabrics knitted at the same unit)
 
  
Sleepwear mfg (except from fabrics knitted at the same unit)
 
  
Underwear mfg (except from fabrics knitted at the same unit)
 
 
224900
Other Clothing Manufacturing nec
4.99%
  
This class includes employers engaged in manufacturing headwear, fur or leather clothing, clothing or clothing accessories not elsewhere classified. This class also includes employers engaged in providing clothing trade services such as hem stitching, basque knitting or buttonholing.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing
(a)  unique garments to a client’s individual order are included in Class 224200 Tailoring and Dress-making;
(b)  rubber gloves or bathing caps are included in Class 255900 Other Rubber Product Mfg nec;
(c)  sports gloves are included in Class 294200 Toy and Sporting Good Mfg; and
(d)  other than simple safety headwear (eg welding masks, gas masks, smoke helmets) are included in appropriate classes elsewhere.
 
  
Primary Activities:
 
  
Belts mfg (for clothing)
 
  
Clothing accessories mfg nec
 
  
Clothing mfg nec
 
  
Clothing, leather, mfg
 
  
Clothing, fur, mfg
 
  
Gloves mfg (except sports or rubber)
 
  
Handkerchiefs mfg
 
  
Hats mfg
 
  
Headwear mfg (except bathing caps)
 
  
Helmets mfg
 
  
Laces mfg (for footwear)
 
  
Leather suits, coats or uniforms mfg
 
  
Swimwear mfg (except from fabrics knitted at the same unit)
 
  
Ties mfg
 
225
 
Footwear Manufacturing
 
 
225000
Footwear Manufacturing
5.53%
  
This class includes employers engaged in manufacturing footwear or footwear components.
 
  
Primary Activities:
 
  
Boots mfg
 
  
Footwear components mfg
 
  
Footwear mfg (incl Safety or protective footwear)
 
  
Sandals mfg
 
  
Shoes mfg
 
  
Slippers mfg
 
  
Thongs, rubber, mfg
 
226
 
Leather and Leather Product Manufacturing
 
 
226100
Leather Tanning and Fur Dressing
6.13%
  
This class includes employers engaged in tanning, currying, dressing, finishing, dyeing, embossing or japanning leather, animal skins or fur. This class also includes employers engaged in production of fellmongered wool, pelt or slipe wool.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing
(a)  fur or leather clothing are included in Class 224900 Other Clothing Mfg nec; and
(b)  leather and substitute products not elsewhere classified are included in Class 226200 Leather and Leather Substitute Product Mfg.
 
  
Primary Activities:
 
  
Fellmongered wool mfg
 
  
Fur dressing or dyeing
 
  
Hide pickling, wet blueing, tanning, currying, dressing, finishing or dyeing
 
  
Leather mfg
 
  
Leather tanning
 
  
Skin pickling, tanning, currying, dressing, finishing or dyeing
 
  
Slipe or skin wool mfg
 
 
226200
Leather and Leather Substitute Product Manufacturing
5.74%
  
This class includes employers engaged in manufacturing products of leather or leather substitutes (except footwear or leather clothing) such as machine belting, industrial packing, suitcases, handbags, wallets or similar products, saddlery or harnesses.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing
(a)  textile or canvas bags for packaging are included in Class 222900 Other Textile Product Mfg nec;
(b)  fur or leather clothing are included in Class 224900 Other Clothing Mfg nec; and
(c)  footwear are included in Class 225000 Footwear Mfg.
 
  
Primary Activities:
 
  
Bags, leather or leather substitute, mfg
 
  
Handbags, ladies’, mfg (incl metal mesh handbags)
 
  
Harness mfg
 
  
Leather or leather substitute goods mfg nec
 
  
Leather packing, industrial, mfg
 
  
Machine belting, leather or leather substitute, mfg
 
  
Saddles mfg
 
  
Suitcases mfg
 
  
Toys, leather or fur, mfg
 
  
Wallets mfg (incl metal mesh wallets)
 
Subdivision 23 Wood and Paper Product Manufacturing
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
231
 
Log Sawmilling and Timber Dressing
 
 
231100
Log Sawmilling
14.04%
  
This class includes employers engaged in producing rough sawn timber, sleepers, palings, scantlings, etc, resawn timber from logs sawn at the same employers. This class also includes chemical preservation of rough timber or logs produced in the same employer.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  hewing or rough shaping mine timbers, posts, railway sleepers, etc, or cutting firewood in forests are included in Class 030220 Hardwood and Other Timber Logging;
(b)  manufacturing softwood or hardwood woodchips are included in Class 231200 Wood Chipping;
(c)  kiln drying or seasoning timber are included in Class 231300 Timber Resawing and Dressing;
(d)  chemically preserving timber from purchased or transferred in as logs or sawn timber or in producing timber shingles are included in Class 232902 Other Wood Product Mfg nec; and
(e)  both cutting and retailing firewood are included in Class 525900 Retailing nec.
 
  
Primary Activities:
 
  
Bark, ground, mfg
 
  
Shook mfg (for containers)
 
  
Timber, resawn, mfg (from logs sawn at the same unit)
 
  
Timber, rough sawn, mfg
 
 
231200
Wood Chipping
11.21%
  
This class includes employers engaged in manufacturing softwood and hardwood woodchips.
 
  
Primary Activities:
 
  
Hardwood woodchip mfg
 
  
Softwood woodchip mfg
 
 
231300
Timber Resawing and Dressing
10.98%
  
This class includes employers engaged in producing dressed timber such as floorboards, weatherboards or mouldings, resawn timber from timber already sawn at other employers, or in kiln drying or seasoning timber.
 
  
Exclusions and References:
Employers mainly engaged in chemically preserving timber from purchased or transferred in logs or sawn timber are included in Class 232920 Other Wood Product Mfg nec.
 
  
Primary Activities:
 
  
Building timber, dressed, mfg
 
  
Dressed timber or mouldings mfg
 
  
Dressed timber, kiln dried or seasoned, mfg
 
232
 
Other Wood Product Manufacturing
 
 
232100
Plywood and Veneer Manufacturing
6.02%
  
This class includes employers engaged in manufacturing plywood and veneers.
 
  
Primary Activities:
 
  
Cores, plywood or veneer mill, mfg
 
  
Plywood mfg
 
  
Veneer or veneer sheets, wooden, mfg
 
 
232200
Fabricated Wood Manufacturing
5.91%
  
This class includes employers engaged in manufacturing particle boards, chip boards, other fabricated boards of wood, or laminations of timber and non-timber materials (including decorative plastic laminates on boards or other substrates).
 
  
Primary Activities:
 
  
Cellular wood panels mfg (except doors)
 
  
Chip board mfg
 
  
Corestock mfg
 
  
Fabricated boards, wooden, mfg
 
  
Hardboard mfg
 
  
Particle board mfg
 
  
Resin-bonded board mfg (of wood chips, wood particles, wood wool or sawdust)
 
  
Softboard mfg
 
 
232300
Wooden Structural Component Manufacturing
5.96%
  
This class includes employers engaged in manufacturing wooden structural fittings, wooden components for prefabricated wooden buildings, wooden or wooden framed doors or wooden roof trusses or wall frames or shop fronts, etc (from standard wooden components or from wooden components manufactured at the same employer) or wooden joinery not elsewhere classified. This class also includes employers engaged in installing (except on-site fabrication) shop fronts made of wood, or joinery (including custom made prefabricated built-in furniture).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing corestock (for sale or transfer out as such) are included in Class 232200 Fabricated Wood Mfg;
(b)  manufacturing wooden furniture (except custom made built-in furniture) are included in Class 292100 Wooden Furniture and Upholstered Seat Mfg; and
(c)  on-site fabrication of built-in furniture or other joinery are included in the appropriate classes in Division E Construction.
 
  
Primary Activities:
 
  
Door-window unit, wooden, mfg
 
  
Door, wooden or wooden framed, mfg (except fire doors)
 
  
Prefabricated kitchen, wooden, mfg and/or installation
 
  
Roof truss, wooden, mfg
 
  
Structural fitting, wooden, mfg
 
  
Wall frame, wooden, mfg
 
  
Wooden framed window mfg, complete with glass
 
 
232910
Wooden Blind Manufacturing
5.61%
  
This class includes employers engaged in manufacturing wooden blinds.
 
  
Primary Activities:
 
  
Blinds, cane and bamboo, mfg
 
  
Blinds, wooden, mfg
 
 
232920
Other Wood Product Manufacturing nec
6.02%
  
This class includes employers engaged in manufacturing wooden containers, pallets or packing cases, or articles of cork, or wood, bamboo or cane products, not elsewhere classified (including turned wood products, ornamental woodwork, wooden picture or mirror frames or parquet strips assembled into panels). This class also includes employers engaged in chemically preserving timber from purchased or transferred in logs or sawn timber.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing
(a)  shooks for containers are included in Class 231100 Log Sawmilling; and
(b)  wooden, cane or bamboo blinds are included in Class 232910 Wooden Blinds Mfg.
 
  
Primary Activities:
 
  
Barrel, wooden, mfg
 
  
Cask, wooden, mfg
 
  
Cork or cork good, mfg
 
  
Frame, wooden picture or mirror, mfg
 
  
Packing case, wooden, mfg
 
  
Parquet strip assembled in panel mfg
 
  
Tool handle, wooden, mfg
 
  
Vat, wooden, mfg
 
  
Wood flour or wool mfg
 
  
Wood products mfg nec
 
233
 
Paper and Paper Product Manufacturing
 
 
233100
Pulp, Paper and Paperboard Manufacturing
4.42%
  
This class includes employers engaged in manufacturing wood pulp, paper or paperboard. It includes the manufacture of bulk paper from any fibre, and the production of pulp from recycled paper.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing (except commission printing) paper stationery are included in Class 241100 Paper Stationery Mfg;
(b)  printing paper stationery on a commission basis are included in Class 241210 Printing;
(c)  manufacturing bitumen or tar treated papers, felts or foils (including laminated or impregnated) in which the lamination or impregnation is the main ingredient are included in Class 252000 Petroleum and Coal Product Mfg nec;
(d)  manufacturing plastic coated paper or paperboard are included in Class 256300 Plastic Bag and Film Mfg;
(e)  manufacturing non-bituminous and non-plastic laminations of paper or paperboard with other materials, non-bituminised building paper or paperboard, or abrasive coated papers, in which the lamination or coating is the main ingredient are included in Class 264020 Non-Metallic Mineral Product Mfg nec; and
(f)  manufacturing chemically treated photocopying paper or sensitised photographic paper are included in Class 283100 Photographic and Optical Good Mfg.
 
  
Primary Activities:
 
  
Cardboard mfg nec
 
  
Newsprint mfg
 
  
Paper mfg nec
 
  
Paper pulp mfg
 
  
Paperboard mfg nec
 
  
Solid fibreboard sheets mfg
 
  
Wood pulp mfg
 
 
233200
Solid Paperboard Container Manufacturing
4.29%
  
This class includes employers engaged in manufacturing solid paperboard boxes and containers.
 
  
Primary Activities:
 
  
Boxes, solid paperboard, mfg
 
  
Containers, solid paperboard, mfg
 
 
233300
Corrugated Paperboard Container Manufacturing
5.38%
  
This class includes employers engaged in manufacturing corrugated paperboard boxes and containers or corrugated paperboard sheeting.
 
  
Primary Activities:
 
  
Boxes, corrugated paperboard, mfg
 
  
Containers, corrugated paperboard, mfg
 
  
Sheeting, corrugated paperboard, mfg
 
 
233400
Paper Bag and Sack Manufacturing
4.83%
  
This class includes employers engaged in manufacturing paper bags (including multiwall bags of paper).
 
  
Exclusions and References:
Employers mainly engaged in manufacturing
(a)  bags or packets of composite material of paper and plastic are included in Class 256300 Plastic Bag and Film Mfg; and
(b)  bags or packets of composite material of paper and metal foil are included in Class 264020 Non-Metallic Mineral Product Mfg nec.
 
  
Primary Activities:
 
  
Bags, paper, mfg
 
 
233900
Other Paper Product Manufacturing nec
5.03%
  
This class includes employers engaged in manufacturing paper patterns, drinking straws, paper novelties, toilet paper, cigarette papers, cellulose fibre insulation materials or paper products not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing wood pulp, paper or paperboard, or in manufacturing bulk stocks of paper are included in Class 233100 Pulp, Paper and Paperboard Mfg;
(b)  manufacturing (except commission printing) paper stationery are included in Class 241100 Paper Stationery Mfg;
(c)  printing paper stationery on a commission basis are included in Class 241210 Printing;
(d)  manufacturing bitumen treated papers, felts or foils (including laminated or impregnated) in which the treatment is the main ingredient are included in Class 252000 Petroleum and Coal Product Mfg nec;
(e)  manufacturing plastic coated paper or paperboard or pressure sensitive adhesive tapes (except surgical tapes) are included in Class 256300 Plastic Bag and Film Mfg;
(f)  manufacturing non-bituminous and non-plastic laminations of paper or paperboard with other materials, non-bituminised building paper or paperboard, or abrasive coated papers, in which the lamination or coating is the main ingredient are included in Class 264020 Non-Metallic Mineral Product Manufacturing nec; and
(g)  manufacturing chemically treated photocopying paper or sensitised photographic paper are included in Class 283100 Photographic and Optical Good Mfg.
 
  
Primary Activities:
 
  
Insulation materials, cellulose fibre, mfg
 
  
Paper products mfg nec
 
  
Tissue or sanitary papers mfg
 
  
Toilet paper rolls mfg
 
  
Trays and cartons, paper pulp, mfg
 
  
Wallpapers mfg
 
Subdivision 24 Printing, Publishing and Recorded Media
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
241
 
Printing and Services to Printing
 
 
241100
Paper Stationery Manufacturing
3.01%
  
This class includes employers engaged in manufacturing (except commission printing) paper stationery.
 
  
Exclusions and References:
Employers mainly engaged in printing paper stationery on a commission basis are included in Class 241210 Printing.
 
  
Primary Activities:
 
  
Albums mfg
 
  
Calendars mfg (except commission printing)
 
  
Games, printed paper or paperboard, mfg (except commission printing)
 
  
Greeting cards mfg (except commission printing)
 
  
Labels, paper, mfg (except commission printing)
 
  
Office machine paper rolls mfg
 
  
Paper stationery mfg (except commission printing)
 
  
Playing cards mfg (except commission printing)
 
  
Toys, printed paper or paperboard, mfg (except commission printing)
 
 
241210
Printing
3.01%
  
This class includes employers engaged in commercial or job printing (including commission printing of paper stationery), including printing onto textiles or other surfaces.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing paper stationery are included in Class 241100 Paper Stationery Mfg;
(b)  printing newspapers are included in Class 241220 Newspaper Printing; and
(c)  manufacturing and printing of paper and/or cardboard products except paper stationery products are to be included in the appropriate classes of group 233 paper and paper product manufacturing.
 
  
Primary Activities:
 
  
Commercial printing
 
  
General printing
 
  
Job printing
 
  
Photocopying, copying or similar document reproduction services
 
  
Printing
 
  
Screen printing
 
  
Stationery, paper, printing (on commission)
 
 
241220
Newspaper Printing
1.64%
  
This class includes employers engaged in printing their own newspapers or printing newspapers for a publisher. It includes employers who both undertake publishing and printing activities.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  printing other than printing newspapers are included in Class 241210 Printing;
(b)  publishing newspapers which are printed by another employer are included in Class 242100 Newspaper Publishing;
(c)  publishing bound magazines, or periodicals with a frequency less than weekly are included in Class 242200 Other Periodical Publishing;
(d)  publishing books, prints, maps or sheet music are included in Class 242300 Book and Other Publishing; and
(e)  selling advertising space other than in their own newspapers are primary to Class 785100 Advertising Services.
 
  
Primary Activities:
 
  
Newspapers printing
 
 
241310
Printing Trade Services
3.01%
  
This class includes employers engaged in bookbinding and printing trade services not elsewhere classified.
 
  
Primary Activities:
 
  
Bookbinding
 
  
Printing trade services nec
 
 
241320
Services to Printing and Publishing nec
1.58%
  
This class includes employers engaged in providing services to printing and publishing not elsewhere classified.
 
  
Primary Activities:
 
  
Artwork preparation service
 
  
Desktop publishing service
 
  
Colour separation film mfg
 
  
Lithographic platemaking service
 
  
Phototypesetting and layout service
 
  
Platemaking film service
 
  
Relief platemaking service
 
  
Rubber stamps mfg
 
  
Screen printing positive mfg
 
  
Typesetting and composing service
 
242
 
Publishing
 
 
242100
Newspaper Publishing
0.91%
  
This class includes employers engaged in publishing newspapers which are printed by a separate employer. Employers are included if their main source of income is the sale of advertising space in their own newspapers.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  printing newspapers, which they also publish, or printing newspapers for a separate employer on a fee or contract basis are included in Class 241220 Newspaper Printing;
(b)  publishing bound magazines, or periodicals with a frequency less than weekly are included in Class 242200 Other Periodical Publishing;
(c)  publishing books, prints, maps or sheet music are included in Class 242300 Book and Other Publishing; and
(d)  selling advertising space other than in their own newspapers are primary to Class 785100 Advertising Services.
 
  
Primary Activities:
 
  
Newspapers publishing
 
 
242200
Other Periodical Publishing
0.90%
  
This class includes employers engaged in publishing magazines, bound periodicals, or periodicals issued less frequently than weekly. Employers are included if their main source of income is the sale of advertising space in their own publications.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  printing other than printing newspapers are included in Class 241210 Printing;
(b)  printing newspapers are included in Class 241220 Newspaper Printing;
(c)  employers mainly engaged in newspaper publishing are included in Class 242100 Newspaper Publishing;
(d)  publishing books, prints, maps or sheet music are included in Class 242300 Book and Other Publishing; and
(e)  selling advertising space other than in their own publications are primary to Class 785100 Advertising Services.
 
  
Primary Activities:
 
  
Periodicals publishing
 
 
242300
Book and Other Publishing
0.90%
  
This class includes employers engaged in publishing books, sheet music, maps or other printed articles. Employers are included if their main source of income is the sale of advertising space in their own publications.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  printing other than printing newspapers are included in Class 241210 Printing;
(b)  printing newspapers are included in Class 241220 Newspaper Printing;
(c)  newspaper publishing are included in Class 242100 Newspaper Publishing;
(d)  publishing bound magazines, or periodicals are included in Class 242200 Other Periodical Publishing; and
(e)  selling advertising space other than in their own publications are primary to Class 785100 Advertising Services.
 
  
Primary Activities:
 
  
Art prints publishing
 
  
Books publishing
 
  
Maps publishing
 
  
Sheet music publishing
 
243
 
Recorded Media Manufacturing and Publishing
 
 
243000
Recorded Media Manufacturing and Publishing
1.60%
  
This class includes employers engaged in manufacturing or publishing pre-recorded audio, video or data media, including phonograph records, cassette tapes, video tapes, compact disks or computer tapes, disks and software.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  providing original or customised computer programs on magnetic or optical media are included in Class 783400 Computer Consultancy Services;
(b)  producing original motion picture or video films on own account or for businesses are included in Class 911100 Film and Video Production;
(c)  producing master audio recordings are included in Class 925100 Sound Recording Studios; and
(d)  producing single video recordings for households are included in Class 952200 Photographic Film Processing.
 
  
Primary Activities:
 
  
Audio tapes, pre-recorded, mfg or publishing
 
  
Compact disks mfg or publishing
 
  
Computer software, mfg
 
  
Computer tapes or disks, pre-recorded, mfg or publishing
 
  
Magnetic tapes, pre-recorded, mfg or publishing
 
  
Records, phonograph, mfg or publishing
 
  
Video tapes, pre-recorded, mfg or publishing
 
Subdivision 25 Petroleum, Coal, Chemical and Associated Product Manufacture
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
251
 
Petroleum Refining
 
 
251000
Petroleum Refining
2.52%
  
This class includes employers engaged in refining crude oil or condensate to produce petrol, fuel oils, lubricating oil or grease base stock, petroleum gases or other products from crude petroleum and conversion of methanol to synthetic petrol.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  extracting crude oil or natural gas are included in Class 120000 Oil and Gas Extraction;
(b)  the recovery of lubricating oil or grease from used petroleum waste products are included in Class 252000 Petroleum and Coal Product Mfg nec; and
(c)  manufacturing town gas from petroleum are included in Class 362000 Gas Supply.
 
  
Primary Activities:
 
  
Automotive petrol mfg
 
  
Gas or fuel oil mfg
 
  
Gasoline refining or blending
 
  
Kerosene mfg
 
  
Liquefied petroleum gas mfg (in conjunction with petroleum refining)
 
  
Mineral turpentine mfg
 
  
Motor spirit mfg
 
  
Oil or grease base stock, lubricating, mfg
 
  
Paraffin wax mfg
 
  
Petroleum jelly mfg
 
  
Petroleum solvent mfg
 
  
Synthetic petrol mfg
 
252
 
Petroleum and Coal Product Manufacturing nec
 
 
252000
Petroleum and Coal Product Manufacturing nec
3.41%
  
This class includes employers engaged in manufacturing petroleum or coal products not elsewhere classified, including bituminous surfacing materials (except hot-mix bituminous paving), bitumen or tar treated papers, felts or foils, bituminous mastics or adhesives, or refined tar. This Class also includes employers engaged in the recovery of lubricating oil or grease from used petroleum waste products.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing or laying hot-mix bitumen paving are included in Class 412100 Road and Bridge Construction.
 
  
Primary Activities:
 
  
Adhesive, bituminous, mfg
 
  
Char mfg (except bone char)
 
  
Coal product mfg nec
 
  
Emulsion, bituminous, mfg
 
  
Mastic, bituminous, mfg
 
  
Paper or paperboard, bituminized, mfg
 
  
Paving material, mfg (except hot-mix)
 
  
Petroleum oil blending
 
  
Petroleum product mfg nec
 
  
Pitch mfg
 
  
Recovery of lubricating oil or grease from used petroleum waste products
 
  
Roofing, bitumen or asphalt, mfg
 
  
Tar, refined, mfg
 
253
 
Basic Chemical Manufacturing
 
 
253100
Fertiliser Manufacturing
3.27%
  
This class includes employers engaged in manufacturing chemical or chemical based fertilisers, mixed fertilisers, organic fertilisers or fertilisers not elsewhere classified.
 
  
Primary Activities:
 
  
Ammonia aqua, fertiliser grade, mfg
 
  
Ammonium nitrate mfg
 
  
Ammonium phosphate fertiliser mfg
 
  
Ammonium sulphate mfg
 
  
Animal or vegetable fertiliser mfg
 
  
Bonedust mfg
 
  
Bonemeal fertiliser mfg
 
  
Fertiliser mfg
 
  
Fishmeal fertiliser mfg
 
  
Organic fertiliser mfg
 
  
Phosphate, ground, mfg
 
  
Potash fertiliser mfg
 
  
Potassium chloride fertiliser mfg
 
  
Prilled ammonium nitrate mfg
 
  
Sodium nitrate fertiliser mfg
 
  
Sulphuric lime (dry or solution) mfg
 
  
Superphosphate mfg
 
  
Urea, fertiliser grade, mfg
 
 
253200
Industrial Gas Manufacturing
3.36%
  
This class includes employers engaged in manufacturing hydrogen, oxygen, acetylene or other industrial gases (except gases obtained from petroleum mining or refining).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  treating crude oil, natural gas or condensate to produce purified natural gas or liquefied hydrocarbon gases (except in conjunction with petroleum refining) are included in Class 120000 Oil and Gas Production;
(b)  recovering or manufacturing hydrocarbon gases in conjunction with petroleum refining are included in Class 251000 Petroleum Refining; and
(c)  manufacturing town gas from coal or petroleum are included in Class 362000 Gas Supply.
 
  
Primary Activities:
 
  
Acetylene gas mfg
 
  
Carbon dioxide gas mfg
 
  
Carbon monoxide mfg
 
  
Dry ice mfg
 
  
Hydrogen mfg
 
  
Nitrogen mfg
 
  
Nitrous oxide mfg
 
  
Oxygen mfg
 
 
253300
Synthetic Resin Manufacturing
3.54%
  
This class includes employers engaged in manufacturing synthetic resins. This class also includes employers engaged in manufacturing synthetic rubber.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing
(a)  organic industrial chemicals not elsewhere classified are included in Class 253400 Organic Industrial Chemical Mfg nec;
(b)  synthetic resin adhesives or plastic adhesives are included in Class 254900 Other Chemical Product Mfg nec; and
(c)  plastic bottles and other plastic products are included in the appropriate class in Group 256 Plastic Product Manufacturing.
 
  
Primary Activities:
 
  
Cellulose nitrate mfg
 
  
Cellulosic resin mfg
 
  
Gelatin (including chemically hardened) mfg
 
  
Gun-cotton mfg
 
  
Plastic raw material mfg
 
  
Plastic recycling, reprocessing
 
  
Polyethylene mfg
 
  
Polypropylene mfg
 
  
Polystyrene mfg
 
  
Polyvinyl acetate mfg
 
  
Polyvinyl chloride mfg
 
  
Rubber recycling
 
  
Synthetic resin mfg (except adhesives)
 
  
Synthetic rubber mfg
 
 
253400
Organic Industrial Chemical Manufacturing nec
3.71%
  
This class includes employers engaged in manufacturing organic industrial chemicals not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing plastics materials, synthetic resins or synthetic rubber are included in Class 253300 Synthetic Resin Mfg; and
(b)  synthetic resin adhesives or plastic adhesives are included in Class 254900 Other Chemical Product Mfg nec.
 
  
Primary Activities:
 
  
Acid, organic, mfg
 
  
Carbon tetrachloride mfg
 
  
Chemical colour, organic, mfg (except prepared tinting colour for paints)
 
  
Chloroform mfg
 
  
Colour, lake, mfg
 
  
Dye intermediates mfg
 
  
Dyeing extract, organic, mfg
 
  
Ethylene glycol mfg
 
  
Industrial chemical, organic, mfg nec
 
  
Industrial fatty acid mfg
 
  
Lactic acid mfg
 
  
Phenol mfg
 
  
Pigment, organic, mfg
 
  
Plasticisers mfg
 
  
Styrene mfg
 
  
Tanning extract mfg
 
  
Toluol mfg
 
  
Turpentine mfg (except mineral turpentine)
 
  
Urea mfg (except fertiliser grade)
 
  
Vinyl chloride mfg
 
  
Wood tar mfg
 
 
253500
Inorganic Industrial Chemical Manufacturing nec
3.24%
  
This class includes employers engaged in manufacturing inorganic industrial chemicals not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing cooking or table salt are included in Class 217900 Food Manufacturing nec; and
(b)  manufacturing silicon carbide or other synthetic abrasives are included in Class 264020 Non-Metallic Mineral Product Mfg nec.
 
  
Primary Activities:
 
  
Acid, inorganic, mfg
 
  
Aluminium hydroxide mfg
 
  
Ammonia mfg (except fertiliser grade)
 
  
Calcium chloride mfg
 
  
Chemical colour, inorganic, mfg (except prepared tinting colours for paints)
 
  
Chloride of lime mfg
 
  
Chlorine mfg
 
  
Dyeing extract, inorganic, mfg
 
  
Fluoride mfg
 
  
Fluorine salt, complex, mfg
 
  
Hydrochloric acid mfg
 
  
Hydrogen peroxide mfg
 
  
Hypophosphite mfg
 
  
Industrial chemical, inorganic, mfg nec
 
  
Nitric acid mfg
 
  
Nitrite mfg
 
  
Oleum mfg
 
  
Phosphoric acid mfg
 
  
Pigment, inorganic, mfg
 
  
Polyphosphoric acid mfg
 
  
Salt refining (except cooking or table salt)
 
  
Silicate mfg
 
  
Sodium bicarbonate mfg
 
  
Sodium carbonate mfg
 
  
Sodium hydroxide mfg
 
  
Sodium mfg
 
  
Sulphide mfg
 
  
Sulphur compounds mfg
 
  
Sulphuric acid mfg (other than smelter by-product)
 
  
Tanning extract inorganic, mfg
 
  
Zinc oxide mfg
 
  
Zinc peroxide mfg
 
254
 
Other Chemical Product Manufacturing
 
 
254100
Explosive Manufacturing
3.53%
  
This class includes employers engaged in manufacturing explosives. This class also includes employers engaged in manufacturing fireworks or matches.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing ammunition are included in Class 276900 Fabricated Metal Product Mfg nec.
 
  
Primary Activities:
 
  
Blasting powder mfg
 
  
Cap, detonating or fuse, mfg
 
  
Detonator mfg
 
  
Dynamite mfg
 
  
Firework mfg
 
  
Fuse, explosive, mfg
 
  
Gelignite mfg
 
  
Match mfg
 
  
Propellent powder mfg
 
  
Pyrotechnic good mfg nec
 
  
Safety fuse mfg
 
  
Signal flare mfg
 
 
254200
Paint Manufacturing
3.93%
  
This class includes employers engaged in manufacturing paints (except bituminous), enamels, varnishes, lacquers, prepared paint thinners or removers, prepared tinting colours for paints, or fillers or putty.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing
(a)  bituminous paints are included in Class 252000 Petroleum and Coal Product Mfg nec;
(b)  organic chemical colours, dyes or pigments (except prepared tinting colours for paints) are included in Class 253400 Organic Industrial Chemical Mfg nec; and
(c)  inorganic chemical colours, dyes or pigments (except prepared tinting colours for paints) are included in Class 253500 Inorganic Industrial Chemical Mfg nec.
 
  
Primary Activities:
 
  
Caulking compound mfg
 
  
Filler or putty mfg
 
  
Lacquer mfg
 
  
Paint mfg (except bituminous)
 
  
Paint or varnish remover, prepared, mfg
 
  
Paint tinting colour, prepared, mfg
 
  
Primer or undercoat, paint, mfg
 
  
Rubbing compound mfg
 
  
Stain mfg
 
  
Waterproofing products mfg
 
  
Water shedding preparations mfg
 
  
Wood stain mfg (packed for sale)
 
 
254300
Medicinal and Pharmaceutical Product Manufacturing
2.06%
  
This class includes employers engaged in manufacturing drugs, medicines, medicinal chemicals or other pharmaceutical products for human or veterinary use. Employers engaged in manufacturing herbal medicines are also included in this class.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing sheep or cattle dips or blowfly specifics or pesticides are included in Class 254400 Pesticide Mfg.
 
  
Primary Activities:
 
  
Anthelmintic mfg
 
  
Antibacterial mfg
 
  
Antibiotic mfg
 
  
Antitoxin mfg
 
  
Baby napkins, disposable mfg
 
  
Barrier cream mfg
 
  
Contraceptive mfg
 
  
Ether mfg
 
  
Feed supplement mfg
 
  
Medical gas mfg nec
 
  
Medicine mfg
 
  
Morphine mfg
 
  
Ointment mfg
 
  
Pharmaceutical preparation mfg
 
  
Saccharin mfg
 
  
Saline powder mfg
 
  
Sanitary napkins mfg
 
  
Serum mfg
 
  
Tampons mfg
 
  
Toilet lanolin mfg
 
  
Toxin mfg
 
  
Vaccine mfg
 
  
Vitamin product mfg
 
 
254400
Pesticide Manufacturing
3.62%
  
This class includes employers engaged in the formulation or preparation of chemicals for controlling pest, weeds or fungi.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing basic organic chemicals used in preparing pesticides are included in Class 253400 Organic Industrial Chemical Mfg nec;
(b)  manufacturing basic inorganic chemicals used in preparing pesticides are included in Class 253500 Inorganic Industrial Chemical Mfg nec; and
(c)  contract packing of prepared pest control chemicals are included in Class 786700 Contract Packing Services nec.
 
  
Primary Activities:
 
  
Dip, animal, mfg
 
  
Fly spray mfg
 
  
Formulated pest control product mfg
 
  
Fungicide mfg
 
  
Insect repellent mfg
 
  
Insecticide mfg
 
  
Pesticide mfg
 
  
Plant hormone mfg
 
  
Rat poison mfg
 
  
Seed dressing mfg
 
  
Soil fumigant mfg
 
  
Weedkiller mfg
 
 
254500
Soap and Other Detergent Manufacturing
3.92%
  
This class includes employers engaged in manufacturing soap products or other detergents, toothpaste, denture cleaners, disinfectants, glycerine or candles.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing shaving soap or cream and hair shampoo are included in Class 254600 Cosmetic and Toiletry Preparation Mfg; and
(b)  contract packing of soap or other detergents are included in Class 786700 Contract Packing Services nec.
 
  
Primary Activities:
 
  
Candle mfg
 
  
Cleanser, abrasive, mfg
 
  
Cleansing preparation mfg
 
  
Detergent mfg
 
  
Disinfectant mfg (incl phenyl or antiseptic disinfectant)
 
  
Glycerine mfg
 
  
Laundry bleach mfg
 
  
Scouring compounds mfg
 
  
Soap mfg
 
  
Toothpaste mfg
 
  
Washing powder or liquid, mfg
 
 
254600
Cosmetic and Toiletry Preparation Manufacturing
3.97%
  
This class includes employers engaged in manufacturing natural or synthetic perfumes, cosmetics, deodorants or other toilet preparations such as toilet powders or lotions.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing barrier cream or toilet lanolin are included in Class 254300 Medicinal and Pharmaceutical Product Mfg;
(b)  manufacturing soap or toothpaste are included in Class 254500 Soap and Other Detergent Mfg; and
(c)  contract packing of cosmetics or toilet preparations are included in Class 786700 Contract Packing Services nec.
 
  
Primary Activities:
 
  
After-shave lotion mfg
 
  
Bath salt mfg
 
  
Beauty cream or lotion mfg
 
  
Cosmetic mfg
 
  
Deodorant mfg
 
  
Depilatory mfg
 
  
Eye shadow mfg
 
  
Face lotion mfg
 
  
Face powder mfg
 
  
Hair conditioner mfg
 
  
Hair shampoo mfg
 
  
Hairdressing preparation mfg
 
  
Hand cream or lotion mfg (except barrier cream)
 
  
Lipstick mfg
 
  
Mascara mfg
 
  
Nail care preparation mfg
 
  
Nail polish mfg
 
  
Perfume mfg
 
  
Shaving preparation mfg
 
  
Sunscreen preparation mfg
 
  
Talcum powder mfg
 
  
Toilet cream or lotion mfg (except toilet lanolin)
 
  
Toilet preparation mfg nec
 
 
254700
Ink Manufacturing
3.67%
  
This class includes employers engaged in manufacturing ink.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing carbon blacks are included in Class 253300 Synthetic Resin Mfg.
 
  
Primary Activities:
 
  
Carbon ink mfg
 
  
Drawing ink mfg
 
  
Indelible ink mfg
 
  
India ink mfg
 
  
Printing ink mfg
 
  
Silk screen ink mfg
 
  
Writing ink mfg
 
 
254900
Other Chemical Product Manufacturing nec
3.46%
  
This class includes employers engaged in manufacturing or formulating polishes or cleaners (except abrasive), waxes, dry cleaning preparations, essential oils (refined or crude), adhesives (except bituminous) or chemical products not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing bituminous mastics or adhesives are included in Class 252000 Petroleum and Coal Product Manufacturing nec;
(b)  manufacturing soap or other detergents, abrasive cleansers or scourers are included in Class 254500 Soap and Other Detergent Mfg;
(c)  manufacturing powder, paste or crystal soldering or welding flux are included in Class 285900 Other Electrical Equipment Mfg nec; and
(d)  contract packing of chemical products not elsewhere classified are included in Class 786700 Contract Packing Services nec.
 
  
Primary Activities:
 
  
Adhesive mfg (except bituminous)
 
  
Antifreeze compound mfg
 
  
Beeswax mfg
 
  
Casein glue mfg
 
  
Concrete additive or masonry surface treatment mfg (except water shedding preparations)
 
  
Cream polish mfg
 
  
Dry cleaning compound mfg
 
  
Embalming compound mfg
 
  
Essential oil distilling
 
  
Flux, soldering or welding mfg (liquid)
 
  
Gelatin mfg (except chemically hardened)
 
  
Glue mfg
 
  
Hydraulic brake fluid mfg
 
  
Incense mfg
 
  
Liquid polish mfg
 
  
Oven cleaner mfg
 
  
Rubber soling dough mfg
 
  
Rubber solution mfg
 
  
Rust remover mfg
 
  
Stain remover mfg
 
  
Stove cleaner mfg
 
  
Surface cleaning or degreasing preparation mfg
 
  
Wax polish mfg
 
255
 
Rubber Product Manufacturing
 
 
255100
Rubber Tyre Manufacturing
8.87%
  
This class includes employers engaged in manufacturing inflatable rubber tyres, using natural or synthetic rubber mixed in any proportions.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing rubber soling dough are included in Class 254900 Other Chemical Products Mfg nec;
(b)  manufacturing solid or semi-pneumatic rubber tyres or tubing (not hose) are included in Class 255900 Other Rubber Product Mfg nec; and
(c)  repairing tyres, other than retreading, are included in Class 532400 Tyre Retailing.
 
  
Primary Activities:
 
  
Motor vehicle tyres mfg
 
  
Tread rubber mfg
 
  
Tubes, pneumatic, mfg
 
  
Tyre retreading or recapping
 
  
Tyres, pneumatic, mfg
 
 
255900
Other Rubber Product Manufacturing nec
6.04%
  
This class includes employers engaged in manufacturing mattresses, floor coverings, hot water bottles, stationers bands, rubber gloves and products made from natural or synthetic rubber not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing
(a)  rubber clothing are included in Class 224900 Other Clothing Mfg nec;
(b)  rubber footwear are included in Class 225000 Footwear Mfg;
(c)  raw synthetic rubber are included in Class 253300 Synthetic Resin Mfg;
(d)  rubber adhesives, glues or soling dough are included in Class 254900 Other Chemical Product Mfg nec; and
(e)  rubber toys are included in Class 294200 Toy and Sporting Good Mfg.
 
  
Primary Activities:
 
  
Automotive rubber hose, mfg
 
  
Balloons, rubber, mfg
 
  
Bathing caps, rubber, mfg
 
  
Belting, rubber, mfg
 
  
Boats, inflatable, mfg
 
  
Cushions or pillows, rubber, mfg
 
  
Dinghies, inflatable, mfg
 
  
Erasers, rubber, mfg
 
  
Floor coverings, rubber, mfg
 
  
Gloves, rubber, mfg
 
  
Ground sheets, rubber, mfg
 
  
Handles, rubber, mfg
 
  
Hose, rubber, mfg
 
  
Hot water bottles, rubber, mfg
 
  
Mattresses, rubber, mfg
 
  
Rubber products mfg nec
 
  
Rubber reclaiming
 
  
Sheeting, rubber, mfg
 
  
Sponge or foam rubber mfg
 
  
Stationers bands, rubber, mfg
 
  
Textile fabrics, rubber coated, mfg
 
  
Tiles, rubber, mfg
 
  
Tyres, solid rubber, mfg
 
  
V-belts, rubber, mfg
 
  
Valves, rubber, mfg
 
  
Washers, rubber, mfg
 
  
Water bottles, rubber, mfg
 
256
 
Plastic Product Manufacturing
 
 
256100
Plastic Blow Moulded Product Manufacturing
5.31%
  
This class includes employers engaged in manufacturing plastic bottles and other plastic products using the blow moulding method.
 
  
Primary Activities:
 
  
Blow mouldings, plastic, mfg
 
  
Bottles, plastic, mfg
 
 
256200
Plastic Extruded Product Manufacturing
5.31%
  
This class includes employers engaged in manufacturing plastic pipes, shapes and sections by the extrusion method.
 
  
Exclusions and References:
Employers mainly engaged in moulding plastic junctions for plastic pipes, or in making laminated sheets and plastic veneers are included in Class 256600 Plastic Injection Moulded Product Manufacturing.
 
  
Primary Activities:
 
  
Polycarbonate sheets mfg
 
  
Pipes, plastic, mfg—including plastic pipe lining
 
  
Plastic hose mfg (including reinforced)
 
  
Sections, extruded plastic, mfg,
 
 
256300
Plastic Bag and Film Manufacturing
5.31%
  
This class includes employers engaged in manufacturing thin plastic film, food wrapping, plastic bags and garbage bags.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing
(a)  extruded rigid plastic sheets are included in Class 256200 Plastic Extruded Product Mfg;
(b)  abrasive coated paper are included in Class 264020 Non-Metallic Mineral Product Mfg nec; and
(c)  plastic coated metal foil are included in Class 273100 Aluminium Rolling, Drawing, Extruding.
 
  
Primary Activities:
 
  
Bags, plastic, mfg
 
  
Film, plastic, mfg
 
  
Food wrapping, plastic, mfg
 
  
Garbage bags, plastic, mfg
 
 
256400
Plastic Product, Rigid Fibre Reinforced, Manufacturing
5.31%
  
This class includes employers engaged in manufacturing reinforced plastic articles (not being plastic composite flexible film or items covered elsewhere).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing plastic film are included in Class 256300 Plastic Bag and Film Mfg;
(b)  making complete boats are in Class 282210 Boatbuilding; and
(c)  making complete skateboards, sailboards and surfboards out of fibre reinforced plastic are included in Class 294200 Toy and Sporting Good Mfg.
 
  
Primary Activities:
 
  
Automotive components mfg nec (fibre reinforced plastic)
 
  
Fibreglass products mfg nec
 
  
Rigid plastic sheets mfg (fibreglass reinforced plastic)
 
  
Swimming pool shells mfg (fibre reinforced plastic)
 
  
Tanks mfg (fibre reinforced plastic)
 
 
256500
Plastic Foam Product Manufacturing
5.31%
  
This class includes employers engaged in manufacturing plastic foam products. This class also includes employers which shape purchased blocks of foam.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing kickboards are included in Class 294200 Toy and Sporting Good Mfg.
 
  
Primary Activities:
 
  
Fast food containers, styrofoam, mfg
 
  
Flexible foam padding mfg
 
  
Foam insulation or padding mfg
 
  
Picnic hampers, styrofoam, mfg
 
  
Rigid plastic foam products mfg nec
 
  
Shaping of styrofoam blocks
 
 
256600
Plastic Injection Moulded Product Manufacturing
5.31%
  
This class includes employers engaged in manufacturing plastic injection moulded products, in making injection moulded components on commission for products to be completed by other employers or plastic products not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  plastic coating of client supplied metal goods are included in Class 276400 Metal Coating and Finishing; and
(b)  manufacturing finished automotive parts which are not wholly made of plastic are included in Class 281900 Automotive Component Mfg nec.
 
  
Primary Activities:
 
  
Automotive components, plastic, mfg
 
  
Buckets, plastic, mfg
 
  
Garbage bins, plastic, mfg
 
  
Hard surface floor coverings mfg
 
  
Kitchenware, plastic, mfg nec
 
  
Moulded junctions for plastic pipes mfg
 
  
Picnicware, plastic, mfg
 
  
Plastic injection moulding mfg nec
 
  
Rotational moulding
 
Subdivision 26 Non-metallic Mineral Product Manufacturing
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
261
 
Glass and Glass Product Manufacturing
 
 
261000
Glass and Glass Product Manufacturing
5.86%
  
This class includes employers engaged in manufacturing glass or glass products.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing glass wool or glass wool products are included in Class 264020 Non-Metallic Mineral Product Mfg nec;
(b)  manufacture of aluminium framed windows and shower screens are included in Class 274200 Architectural Aluminium Product Mfg;
(c)  glazing are included in Class 424520 Glazing Services; and
(d)  tinting of installed car windows are included in Class 532900 Automotive Repair Services.
 
  
Primary Activities:
 
  
Automotive glass mfg
 
  
Beads, glass, mfg
 
  
Blocks, glass, mfg
 
  
Bottles, glass, mfg
 
  
Containers, glass, mfg
 
  
Crystal glass mfg
 
  
Domestic glassware mfg
 
  
Drinking glasses mfg
 
  
Flat glass mfg
 
  
Glass or glass products mfg (except glass wool or glass wool products)
 
  
Glass, sheet, mfg
 
  
Insulators, glass, mfg
 
  
Jars, glass, mfg
 
  
Kitchenware, glass, mfg
 
  
Laboratory glassware mfg
 
  
Laminated sheet glass mfg
 
  
Mirrors mfg (including motor vehicle)
 
  
Optical glass mfg
 
  
Ornamental glassware mfg
 
  
Ovenware, glass, mfg
 
  
Plate glass mfg
 
  
Safety glass mfg
 
  
Scientific glassware mfg
 
  
Stained glass sheet mfg
 
  
Tubing, glass, mfg
 
  
Window glass mfg
 
  
Windscreen glass mfg
 
262
 
Ceramic Product Manufacturing
 
 
262100
Clay Brick Manufacturing
5.78%
  
This class includes employers engaged in manufacturing clay bricks (except refractory bricks).
 
  
Exclusions and References:
Employers mainly engaged in manufacturing refractories, including clay refractory bricks, are included in Class 262200 Ceramic Product Mfg.
 
  
Primary Activities:
 
  
Bricks, clay, mfg (except refractory bricks)
 
  
Bricks, face or texture, mfg (except refractory bricks)
 
 
262200
Ceramic Product Manufacturing
6.12%
  
This class includes employers engaged in manufacturing industrial ceramics or refractory products.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing
(a)  non-refractory type silica lime bricks, blocks, etc, are included in Class 264020 Non-Metallic Mineral Product Mfg nec; and
(b)  ceramic-metal composite cutting tools are included in Class 286410 Machine Tool and Part Mfg.
 
  
Primary Activities:
 
  
Bricks, fire clay, mfg
 
  
Bricks, refractory, mfg
 
  
Cements, refractory, mfg
 
  
Clay, refractory, mfg
 
  
Crucibles, refractory, mfg
 
  
Graphite crucibles or foundry accessories mfg
 
  
Industrial ceramics mfg nec
 
  
Refractory products mfg
 
  
Silica bricks, refractory, mfg (except silica lime)
 
  
Zirconia, ceramic, mfg
 
 
262300
Ceramic Tile and Pipe Manufacturing
5.88%
  
This class includes employers engaged in manufacturing ceramic tiles (including vitreous china or porcelain tiles), ceramic pipes or other ceramic construction goods (except of vitreous china or porcelain).
 
  
Exclusions and References:
Employers mainly engaged in manufacturing vitreous china or porcelain pipes, pipe fittings or construction goods are included in Class 262900 Other Ceramic Product Mfg nec.
 
  
Primary Activities:
 
  
Agricultural pipes, ceramic, mfg
 
  
Ceramic construction goods mfg nec
 
  
Ceramic tiles mfg
 
  
Clay roof tiles mfg
 
  
Earthenware construction goods mfg
 
  
Mosaic tiles, vitreous china or porcelain, mfg
 
  
Pipes, ceramic, mfg (except vitreous china or porcelain)
 
  
Ridge caps, terracotta, mfg
 
  
Roof tiles, terracotta, mfg
 
  
Stoneware pipes or fittings mfg
 
  
Terracotta construction goods mfg
 
  
Tiles, ceramic, mfg
 
  
Wall or floor tiles, ceramic, mfg
 
 
262900
Other Ceramic Product Manufacturing nec
5.76%
  
This class includes employers engaged in manufacturing ceramic kitchen or tableware, non-refractory type ceramic containers or ceramic goods not elsewhere classified.
 
  
Primary Activities:
 
  
Art pottery mfg
 
  
Bathroom fixtures, vitreous china, mfg
 
  
China goods mfg (except tiles)
 
  
Crockery mfg
 
  
Earthenware, table or kitchen, mfg
 
  
Flower pots, ceramic, mfg
 
  
Insulators, porcelain, mfg
 
  
Kitchen sinks, vitreous china or porcelain, mfg
 
  
Kitchenware, ceramic, mfg
 
  
Ornamental china goods mfg (except tiles)
 
  
Ovenware, ceramic, mfg
 
  
Pipes or pipe fittings, vitreous china or porcelain, mfg
 
  
Porcelain goods mfg (except tiles)
 
  
Pottery goods, ornamental, mfg
 
  
Sanitary ware, vitreous china or porcelain, mfg
 
  
Stoneware, table or kitchen, mfg
 
  
Terracotta ware mfg nec
 
  
Toilet cisterns, vitreous china or porcelain, mfg
 
  
Vases, ceramic, mfg
 
  
Vitreous china goods mfg (except tiles)
 
  
Wash basins, vitreous china or porcelain, mfg
 
263
 
Cement, Lime, Plaster and Concrete Product Manufacturing
 
 
263100
Cement and Lime Manufacturing
4.22%
  
This class includes employers engaged in manufacturing hydraulic cement or lime.
 
  
Primary Activities:
 
  
Cement mfg (except adhesive or refractory)
 
  
Hydraulic cement mfg
 
  
Portland cement mfg
 
 
263210
Fibro-Cement Sheeting Manufacturing
5.66%
  
This class includes employers engaged in manufacturing fibro-cement sheeting or similar products containing asbestos
 
  
Primary Activities:
 
  
Asbestos sheet mfg
 
  
Fibro-cement sheet mfg
 
 
263220
Plaster Product Manufacturing
5.42%
  
This class includes employers engaged in manufacturing plaster, plaster board or other products composed wholly or chiefly of gypsum. This class also includes employers engaged in manufacturing processed lightweight aggregates or other expanded non-metallic minerals, other than asbestos.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing fibro-cement or asbestos sheeting are included in Class 263210 Fibro-Cement Mfg;
(b)  manufacturing dental plaster or cement are included in Class 283200 Medical and Surgical Equipment Mfg;
(c)  fixing or finishing plasterboard or decorative plaster are included in Class 424120 Plasterboard and Decorative Plaster Fixing; and
(d)  cement rendering or solid plastering are included in Class 424110 Cement Rendering and Plastering.
 
  
Primary Activities:
 
  
Acoustic tiles, plaster, mfg
 
  
Cornices, plaster, mfg
 
  
Display models, plaster, mfg
 
  
Expanded non-metallic minerals mfg
 
  
Fibrous plaster products mfg
 
  
Granulated slag mfg
 
  
Insulating board, plaster, mfg
 
  
Mouldings, plaster, mfg
 
  
Perlite, expanded, mfg
 
  
Plaster board mfg
 
  
Plaster of Paris mfg
 
  
Plaster products mfg (except dental or medical plasters)
 
  
Processed lightweight aggregates mfg
 
  
Sheets, plaster, mfg
 
  
Tiles, plaster, mfg
 
  
Vermiculite, expanded, mfg
 
  
Wall or ceiling boards, plaster, mfg
 
 
263300
Concrete Slurry Manufacturing
5.79%
  
This class includes employers engaged in the manufacturing and delivery of concrete slurry ready for pouring, ready mixed concrete or mortar.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing dry mix concrete or mortar are included in Class 264020 Non-Metallic Mineral Product Mfg nec.
 
  
Primary Activities:
 
  
Ready mixed concrete mfg (except dry mix)—including delivery
 
  
Concrete mixing and delivery
 
  
Concrete slurry mfg
 
  
Delivery of ready-mixed concrete
 
 
263400
Concrete Pipe and Box Culvert Manufacturing
5.96%
  
This class includes employers engaged in manufacturing concrete pipes, tanks or concrete box culverts.
 
  
Primary Activities:
 
  
Box culverts, concrete, mfg
 
  
Concrete tanks
 
  
Pipes, concrete, mfg—including concrete pipe linings
 
  
Pipes, pre-stressed concrete, mfg
 
 
263510
Terrazzo Manufacturing
5.81%
  
This class includes employers engaged in manufacturing terrazzo and terrazzo products.
 
  
Primary Activities:
 
  
Ornamental terrazzo products mfg
 
  
Terrazzo products mfg
 
  
Tiles, terrazzo mfg
 
  
Wall fittings, terrazzo, mfg
 
 
263520
Concrete Product Manufacturing nec
7.48%
  
This class includes employers engaged in manufacturing concrete products (except concrete pipes, tanks or box culverts), including aerated and concrete composite products.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing
(a)  concrete pipes, tanks or concrete box culverts are included in Class 263400 Concrete Pipe and Box Culvert Mfg; and
(b)  concrete bus shelters and other prefabricated concrete buildings are in Class 291900 Prefabricated Building Mfg nec.
 
  
Primary Activities:
 
  
Autoclaved aerated concrete products mfg
 
  
Blocks, concrete, mfg
 
  
Bricks, concrete, mfg
 
  
Building boards, cement based, mfg
 
  
Cisterns, concrete, mfg
 
  
Concrete products mfg nec
 
  
Concrete/styrofoam composite products mfg
 
  
Floor or wall tiles, concrete, mfg
 
  
Flower pots, concrete, mfg
 
  
Manhole covers, concrete, mfg
 
  
Meter boxes, concrete, mfg
 
  
Monuments or grave markers, concrete, mfg
 
  
Mouldings, concrete, mfg
 
  
Ornamental concrete products mfg
 
  
Panels or sections, prefabricated concrete, mfg
 
  
Posts or poles, concrete, mfg
 
  
Pre-stressed concrete products mfg (except pipes or box culverts)
 
  
Railway sleepers, concrete, mfg
 
  
Roof components, concrete, mfg
 
  
Roof tiles, concrete, mfg
 
  
Sinks or tubs, concrete, mfg
 
  
Tiles, concrete, mfg
 
264
 
Non-Metallic Mineral Product Manufacturing nec
 
 
264010
Fibreglass Insulation Products Manufacturing
5.08%
  
This class includes employers engaged in manufacturing glass fibre and mineral and synthetic mineral fibre insulation products.
 
  
Primary Activities:
 
  
Fibreglass insulation mfg
 
  
Fibreglass goods mfg nec
 
  
Insulation, glass fibre or mineral wool, mfg
 
  
Mineral wool mfg
 
  
Mineral wool products mfg
 
  
Rockwool mfg
 
 
264020
Non-Metallic Mineral Product Manufacturing nec
10.71%
  
This class includes employers engaged in manufacturing agricultural or hydrated lime, abrasives, asbestos products, or non-metallic mineral products not elsewhere classified. This class also includes the manufacture of synthetic abrasives.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  mining clay, marble, dolomite, slate, limestone and ornamental stone as inputs for manufacturing are included in Class 141900 Construction Material Mining nec;
(b)  manufacturing refractory products of non-metallic minerals are included in Class 262200 Ceramic Product Mfg;
(c)  manufacturing processed lightweight aggregates or other expanded non-metallic minerals are included in Class 263220 Plaster Product Mfg;
(d)  coating machine tools with boron nitride are included in Class 276400 Metal Coating and Finishing;
(e)  manufacturing brushes, electrodes or bearings of carbon or graphite are included in Class 285900 Other Electrical Equipment Mfg nec; and
(f)  gemstone cutting are included in Class 294100 Jewellery and Silverware Mfg.
 
  
Primary Activities:
 
  
Abrasives mfg
 
  
Acoustic tiles, panels or boards, mfg (glass or mineral wool)
 
  
Boards, asbestos cement, mfg
 
  
Bricks, silica lime, mfg (except refractory)
 
  
Building boards, imitation brick or stone, mfg
 
  
Carbon products mfg (except brushes, electrodes or bearings)
 
  
Chalk products mfg nec
 
  
Diamond powder mfg
 
  
Felspar, ground, mfg
 
  
Flooring materials, magnesite, mfg
 
  
Foundry cores, sand, mfg
 
  
Fullers earth, ground, mfg
 
  
Graphite products mfg nec
 
  
Headstones mfg, installation
 
  
Lime, quick, hydrated or agricultural, mfg
 
  
Mica products mfg
 
  
Mineral earths, ground, mfg
 
  
Monuments making
 
  
Mortar, dry mix, mfg
 
  
Resin coated sand mfg
 
  
Silicon carbide abrasives mfg
 
  
Slag crushing
 
  
Stone cutting, dressing, polishing or shaping
 
  
Stone products mfg
 
  
Synthetic gemstones mfg
 
  
Talc, ground, mfg
 
Subdivision 27 Metal Product Manufacturing
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
271
 
Iron and Steel Manufacturing
 
 
271100
Basic Iron and Steel Manufacturing
6.17%
  
This class includes employers engaged in manufacturing iron or steel, ferro-alloys, electro-metallurgical products; in hot or cold rolling of steel into primary shapes; and in galvanising, prepainting or tinning sheet or strip steel manufactured by the same employer.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  iron ore pelletising or agglomerating in association with iron ore mining are included in Class 131100 Iron Ore Mining;
(b)  producing coke for non-ferrous metallurgy or fuel use are included in Class 252000 Petroleum and Coal Product Mfg nec;
(c)  iron and steel casting and forging are included in Class 271200 Iron and Steel Casting and Forging;
(d)  manufacturing ferrous pipes or tubes (except cast or forged) are included in Class 271300 Steel Pipe and Tube Mfg;
(e)  drawing steel wire and making steel fenceposts are included in Class 276200 Spring and Wire Product Mfg; and
(f)  galvanising client supplied materials are included in Class 276400 Metal Coating and Finishing.
 
  
Primary Activities:
 
  
Bands, steel, mfg
 
  
Bars, iron or steel, mfg
 
  
Blanks, steel, mfg
 
  
Ferro-alloys mfg (including, manganese, silicon or chrome)
 
  
Flat-rolled products, iron or steel, mfg
 
  
High carbon tool steel mfg
 
  
High speed steel mfg
 
  
Pig iron mfg
 
  
Powders, iron or steel, mfg
 
  
Rail fastenings or other rail accessories mfg
 
  
Rails, steel, mfg
 
  
Roof decking, steel, mfg
 
  
Sections, steel, mfg
 
  
Semi-finished products, iron or steel, mfg
 
  
Skelp, steel mfg
 
  
Spring steel mfg
 
  
Stainless steel mfg
 
  
Steel alloys mfg
 
  
Structural steel shapes mfg (not fabricated)
 
  
Tinplate sheet or strip mfg
 
 
271200
Iron and Steel Casting and Forging
6.09%
  
This class includes employers engaged in iron or steel casting (including the manufacture of cast iron or steel pipes or tubes, cast iron or steel pipe or tube fittings, or steam, gas or water fittings of cast iron or steel).
 
  
Exclusions and References:
Employers mainly engaged in manufacturing finished or semi-finished products from iron castings by machining or other processing (except pipes, tubes, pipe or tube fittings, or steam, gas or water fittings) are included in the classes covering the manufacture of these articles.
 
  
Primary Activities:
 
  
Castings, iron, mfg
 
  
Castings, steel, mfg
 
  
Chain, cast steel, mfg
 
  
Chain, forged steel, mfg
 
  
Die-castings, steel, mfg
 
  
Direct castings, iron, mfg
 
  
Direct castings, steel, mfg
 
  
Fittings, steam, gas or water, mfg (cast or forged iron or steel)
 
  
Forgings, iron or steel, mfg
 
  
Horse shoes, mass production
 
  
Moulded cast iron pipes or tubes mfg
 
  
Pipe fittings (cast or forged iron or steel)
 
  
Tubes, spun-cast iron, mfg
 
  
Valves or valve parts, steam, gas or water, mfg (cast or forged iron or steel)
 
 
271300
Steel Pipe and Tube Manufacturing
6.11%
  
This class includes employers engaged in manufacturing seamless or welded steel pipes or tubes or ferrous metal pipe or tube fittings (except cast or forged iron or steel).
 
  
Primary Activities:
 
  
Cold drawn steel pipes or tubes mfg
 
  
Conduit tubing, welded steel, mfg
 
  
Fittings, steam, gas, or water, mfg (except cast or forged iron or steel)
 
  
Galvanised seamless or welded steel pipes or tubes mfg
 
  
Pipe fittings mfg (except cast or forged iron or steel)
 
  
Stainless steel seamless pipes or tube mfg
 
  
Valves or parts, steam, gas or water, mfg (except cast or forged iron or steel)
 
272
 
Basic Non-Ferrous Metal Manufacturing
 
 
272100
Alumina Production
5.93%
  
This class includes employers engaged in refining bauxite to form alumina.
 
  
Primary Activities:
 
  
Alumina mfg
 
  
Bauxite refining
 
  
Calcined alumina mfg
 
 
272200
Aluminium Smelting
4.53%
  
This class includes employers engaged in smelting alumina to produce aluminium, in the recovery of aluminium from scrap, or in alloying aluminium from primary aluminium smelted at the same employers.
 
  
Primary Activities:
 
  
Aluminium alloys mfg (from primary aluminium smelted at the same unit)
 
  
Aluminium from scrap recovery
 
  
Aluminium smelting (from alumina)
 
  
Electrolytic aluminium mfg
 
 
272300
Copper, Silver, Lead and Zinc Smelting, Refining
6.38%
  
This class includes employers engaged in primary smelting or refining of copper, silver, lead or zinc, or in the recovery of these metals from waste or scrap. This class also includes by-production of sulphuric acid in conjunction with the smelting of these metals.
 
  
Exclusions and References:
Employers mainly engaged in mining but not smelting of ores of copper, silver, lead and zinc are included in either Class 131200 Copper Ore Mining—Underground or Class 131300 Copper Ore Mining—Surface or Class 131710 Silver-Lead-Zinc Ore Mining—Underground or Class 131720 Silver-Lead-Zinc Ore Mining—Surface as appropriate.
 
  
Primary Activities:
 
  
Blister copper mfg
 
  
Copper smelting, refining
 
  
Copper, silver, lead or zinc from scrap or waste materials recovering
 
  
Electrolytic copper mfg
 
  
Electrolytic zinc mfg
 
  
Lead smelting or refining
 
  
Silver smelting, refining
 
  
Silver-lead bullion mfg
 
  
Spelter mfg
 
  
Wire bars, copper, mfg
 
  
Zinc smelting or refining
 
 
272900
Basic Non-Ferrous Metal Manufacturing nec
6.25%
  
This class includes employers engaged in primary smelting, secondary smelting and refining of non-ferrous metals not elsewhere classified, or in the recovery of such metals from drosses, ashes, scrap or other waste materials. This class also includes employers engaged in manufacturing metal powders or flakes, of molybdenum, tantalum or tungsten (except from scrap).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  production of unrefined gold bullion as part of an integrated mining employer are included in Class 131410 Gold Ore Mining—Underground or Class 131420 Gold Ore Mining—Surface;
(b)  manufacturing of metallic compounds not elsewhere classified not in association with smelting are included in Class 253500 Inorganic Industrial Chemical Mfg nec; and
(c)  manufacturing welding and foundry fluxes are in Class 254900 Other Chemical Product Manufacturing nec.
 
  
Primary Activities:
 
  
Antimony, refined, mfg
 
  
Bismuth smelting or refining
 
  
Bronze mfg
 
  
Can de-tinning
 
  
Gold refining
 
  
Molybdenum metal powders or flakes mfg
 
  
Nickel oxide production in association with nickel smelting
 
  
Nickel smelting or refining
 
  
Non-ferrous alloys mfg nec
 
  
Non-ferrous metals nec from waste materials recovering
 
  
Non-ferrous metals nec refining
 
  
Rare earth metals smelting
 
  
Silicon smelting
 
  
Solder mfg
 
  
Tantalum metal powders mfg
 
  
Tin smelting
 
  
Titanium smelting
 
  
Welding rods mfg
 
273
 
Non-Ferrous Basic Metal Product Manufacturing
 
 
273100
Aluminium Rolling, Drawing, Extruding
5.96%
  
This class includes employers engaged in rolling, drawing or extruding aluminium into primary shapes, or in manufacturing aluminium powders or flakes.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  casting aluminium shapes not elsewhere classified are included in Class 273300 Non-ferrous Metal Casting; and
(b)  manufacturing stranded, braided or insulated aluminium wire, cable or strip are included in Class 285200 Electric Cable and Wire Mfg.
 
  
Primary Activities:
 
  
Aluminium foil, household, mfg
 
  
Aluminium rolling, drawing or extruding
 
  
Bars, aluminium, mfg
 
  
Foil, aluminium, mfg
 
  
Paper backed aluminium foil mfg
 
  
Pipes, aluminium, mfg
 
  
Plastic coated aluminium foil mfg
 
  
Plate, aluminium, mfg
 
  
Powders or flakes, aluminium, mfg
 
  
Rods, aluminium, mfg
 
  
Sections, aluminium, rolling, drawing or extruding
 
  
Sheet, aluminium, mfg
 
  
Strip, aluminium, mfg
 
  
Tubes, aluminium, mfg
 
  
Wire, aluminium, mfg
 
 
273200
Non-Ferrous Metal Rolling, Drawing, Extruding nec
6.26%
  
This class includes employers engaged in rolling, drawing or extruding non-ferrous metals (except aluminium) into primary shapes, or in manufacturing non-ferrous metal powders or flakes not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing metal powders or flakes of molybdenum, tantalum or tungsten are included in Class 272900 Basic Non-Ferrous Metal Mfg nec;
(b)  rolling, drawing or extruding aluminium into primary shapes or in manufacturing aluminium powders or flakes are included in Class 273100 Aluminium Rolling, Drawing, Extruding; and
(c)  manufacturing non-ferrous stranded, braided or insulated wire, cable or strip are included in Class 285200 Electric Cable and Wire Mfg.
 
  
Primary Activities:
 
  
Bars, non-ferrous metal, mfg (except aluminium)
 
  
Foil, non-ferrous metal, mfg (except aluminium)
 
  
Non-ferrous metal rolling, drawing or extruding (except aluminium)
 
  
Non-ferrous metal rolling, drawing or extruding (except aluminium)
 
  
Pipes, non-ferrous metal, mfg (except aluminium)—including non-ferrous metal pipe lining
 
  
Plate, non-ferrous metal, mfg (except aluminium)
 
  
Powders or flakes, non-ferrous metal, mfg (except aluminium)
 
  
Rods, non-ferrous metal, mfg (except aluminium)
 
  
Sections, non-ferrous metal, rolling, drawing or extruding (except aluminium)
 
  
Sheet, non-ferrous metal, mfg (except aluminium)
 
  
Strip, non-ferrous metal, mfg (except insulated or from aluminium)
 
  
Tubes, non-ferrous metal, mfg (except aluminium)
 
  
Wire, non-ferrous metal, mfg (except stranded, braided or insulated or from aluminium)
 
 
273300
Non-Ferrous Metal Casting
5.92%
  
This class includes employers engaged in casting or forging non-ferrous metals or alloys.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing
(a)  non-ferrous metal steam, gas or water fittings, valves or parts are included in Class 276500 Non-Ferrous Pipe Fitting Mfg; and
(b)  other finished or semi-finished articles from castings or forgings by machining or other processing are included in the classes covering the manufacture of these articles.
 
  
Primary Activities:
 
  
Castings, non-ferrous metal, mfg nec
 
  
Die castings, non-ferrous metal, mfg nec
 
  
Forgings, non-ferrous metal, mfg nec
 
274
 
Structural Metal Product Manufacturing
 
 
274100
Structural Steel Fabricating
8.02%
  
This class includes employers engaged in fabricating structural steel components for incorporation in buildings or other structures.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacture of complete steel framed and clad structures such as prefabricated sheds and garages are included in Class 291100 Prefabricated Metal Building Mfg;
(b)  erection or installation of completely prefabricated buildings (including buildings prefabricated off-site to a substantially complete state) are included in the appropriate classes of Division E Construction;
(c)  construction (including on-site assembly) of complete pipelines or steel towers are included in Class 412200 Non-Building Construction nec; and
(d)  erection or installation (including on-site fabrication) of metal silos, storage tanks or structural steel components for buildings or other structures are included in Class 422400 Structural Steel Erection Services.
 
  
Primary Activities:
 
  
Fabricated structural steel mfg (ready made parts for structures)
 
  
Girders, prefabricated steel, mfg
 
  
Joists, prefabricated steel, mfg
 
  
Prefabricated structural steel parts mfg
 
  
Rafters, prefabricated steel, mfg
 
  
Reinforcing mesh, welded steel, mfg
 
  
Reinforcing steel rods, processed, mfg (from wire bar or merchant bar)
 
  
Roof trusses, prefabricated steel, mfg
 
  
Scaffolding, prefabricated steel, mfg
 
  
Steel plate, perforated, mfg
 
  
Structural steel fabricating
 
 
274200
Architectural Aluminium Product Manufacturing
7.05%
  
This class includes employers engaged in manufacturing architectural aluminium products such as doors, railings, gates, ornamental partitions or window frames, or aluminium framed windows, doors or shower screens (complete with glass).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing sheet metal products for building purposes such as down pipes, guttering or ducts are included in Class 275900 Sheet Metal Product Mfg nec;
(b)  manufacturing aluminium blinds or awnings are included in Class 276900 Fabricated Metal Products Mfg nec; and
(c)  installing windows or window frames are included in Class 424520 Glazing Services.
 
  
Primary Activities:
 
  
Aluminium framed doors, glazed, mfg
 
  
Architectural aluminium products mfg
 
  
Ceiling sections, fabricated aluminium, mfg
 
  
Curtain walls, aluminium, mfg
 
  
Doors or door frames, aluminium, mfg
 
  
Fascia, aluminium, mfg
 
  
Fly screen doors, aluminium, mfg
 
  
Garage doors, aluminium, mfg
 
  
Gates, aluminium, mfg
 
  
Ornamental architectural aluminium work mfg
 
  
Partitions, prefabricated aluminium, mfg
 
  
Railings, aluminium, mfg
 
  
Roller shutters, aluminium, mfg
 
  
Shop fronts, aluminium, installation
 
  
Shop fronts, aluminium, mfg
 
  
Shower screens, aluminium framed, mfg
 
  
Shutters, aluminium, mfg
 
  
Skylights, aluminium, mfg
 
  
Window frames or sashes, aluminium, mfg
 
  
Window screens, aluminium, mfg
 
  
Windows, aluminium framed, mfg (complete with glass)
 
 
274900
Structural Metal Product Manufacturing nec
7.83%
  
This class includes employers engaged in manufacturing architectural steel, wrought iron or other metal (except aluminium) products such as window frames, doors, stairs or staircases, railings, gates, balustrades or ornamental partitions.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  fabricating structural steel are included in Class 274100 Structural Steel Fabricating;
(b)  manufacturing sheet metal products for building purposes such as downpipes, guttering or ducts are included in Class 275900 Sheet Metal Product Mfg nec;
(c)  manufacturing metal blinds or awnings are included in Class 276900 Fabricated Metal Product Mfg nec; and
(d)  installing windows or window frames are included in Class 424520 Glazing Services or Class 424510 Aluminium Door and Window Installation.
 
  
Primary Activities:
 
  
Architectural metal products mfg (except aluminium)
 
  
Balconies, metal, mfg (except aluminium)
 
  
Balustrades, metal, mfg (except aluminium)
 
  
Curtain walls, metal, mfg (except aluminium)
 
  
Doors, fire resistant, mfg or installation
 
  
Doors or door frames, metal, mfg (except aluminium)
 
  
Fascia, metal, mfg (except aluminium)
 
  
Fire escapes, prefabricated metal, mfg (except aluminium)
 
  
Fly screen doors, metal, mfg (except aluminium)
 
  
Garage doors, metal, mfg (except aluminium)
 
  
Gates, metal, mfg (except aluminium or wire)
 
  
Ornamental architectural metalwork mfg (except aluminium)
 
  
Partitions, prefabricated metal, mfg (except aluminium)
 
  
Railings, metal, mfg (except aluminium)
 
  
Roller shutters, metal, mfg (except aluminium)
 
  
Shop fronts, metal, installation (except aluminium)
 
  
Shop fronts, metal, mfg (except aluminium)
 
  
Shutters, metal, mfg (except aluminium)
 
  
Skylights, metal, mfg (except aluminium)
 
  
Stairs or staircases, prefabricated metal, mfg (except aluminium)
 
  
Window frames or sashes, metal, mfg (except aluminium)
 
  
Window screens, metal, mfg (except aluminium)
 
275
 
Sheet Metal Product Manufacturing
 
 
275100
Metal Container Manufacturing
7.32%
  
This class includes employers engaged in manufacturing metal cans, canisters, drums, collapsible tubes or metal containers not elsewhere classified. This class also includes employers engaged in reconditioning metal drums.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing vats or storage tanks of sheet metal are included in Class 275900 Sheet Metal Product Mfg nec; and
(b)  manufacturing boilers and plate work are in Class 276900 Fabricated Metal Product Mfg nec.
 
  
Primary Activities:
 
  
Aerosol containers mfg
 
  
Barrels, metal, mfg
 
  
Box, metal, mfg
 
  
Canisters, metal, mfg
 
  
Cans, metal, mfg
 
  
Casks, metal, mfg
 
  
Collapsible tubes, metal, mfg
 
  
Containers, metal, mfg
 
  
Drum reconditioning
 
  
Drums, metal, mfg
 
  
Gas cylinders mfg
 
  
Kegs, metal, mfg
 
  
Metal vats mfg nec
 
  
Packers cans, metal, mfg
 
  
Trunk, metal, mfg
 
 
275900
Sheet Metal Product Manufacturing nec
6.31%
  
This class includes employers engaged in fabricating sheet metal products not elsewhere classified such as pressed or spun metal hollow ware, air ducts, guttering or bottle closures.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  minting and pressing of coins, medals and badges are in Class 294100 Jewellery and Silverware Mfg; and
(b)  installing air conditioning duct work are included in Class 423300 Air Conditioning and Heating Services.
 
  
Primary Activities:
 
  
Bottle closures, metal, mfg
 
  
Buckets, metal, mfg
 
  
Chutes, sheet metal, mfg
 
  
Conduit tubing, sheet metal, mfg
 
  
Coppersmithing (except boiler making)
 
  
Cornices, sheet metal, mfg
 
  
Crown seals, metal, mfg
 
  
Downpipe, sheet metal, mfg
 
  
Duct work, air conditioning, mfg
 
  
Ducts, sheet metal, mfg
 
  
Eyelets, metal, mfg
 
  
Funnels, sheet metal, mfg
 
  
Garbage cans, metal, mfg
 
  
Guttering, sheet metal, mfg
 
  
Hollow ware, pressed or spun metal, mfg
 
  
Hoppers, sheet metal, mfg
 
  
Machine guards, sheet metal, mfg
 
  
Metal stampings mfg nec
 
  
Milk or cream cans, metal, mfg (except packers cans)
 
  
Motor vehicle number plates mfg
 
  
Sanitary ware, iron or steel, mfg
 
  
Sheet metal products mfg nec
 
  
Stainless steel pressed hollow ware mfg
 
  
Stove pipes, sheet metal, mfg
 
  
Tags, sheet metal, mfg
 
  
Tanks, sheet metal, mfg
 
  
Tiles, sheet metal, mfg
 
  
Tool boxes, sheet metal, mfg
 
  
Vacuum flask covers, metal, mfg
 
  
Vats, galvanised sheet metal, mfg
 
  
Ventilators, sheet metal, mfg
 
276
 
Fabricated Metal Product Manufacturing
 
 
276100
Hand Tool and General Hardware Manufacturing
6.25%
  
This class includes employers engaged in manufacturing cutlery, industrial knives or hand tools (except of wood, pneumatic or power operated) not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing wooden hand tools or tool handles are included in Class 232920 Other Wood Product Mfg nec;
(b)  manufacturing electrical welding or soldering equipment are included in Class 285900 Other Electrical Equipment Mfg nec;
(c)  manufacturing lawn mowers are included in Class 286100 Agricultural Machinery Mfg;
(d)  manufacturing jack hammers or pneumatic drills (for construction work) are included in Class 286200 Mining and Construction Machinery Mfg;
(e)  manufacturing pneumatic or power operated woodworking or metalworking hand tools (including pneumatic or power operated hand tools not elsewhere classified), twist drills, dies and machine tool accessories are included in Class 286410 Machine Tool and Part Mfg; and
(f)  manufacturing staplers or other office tools are included in Class 294900 Manufacturing nec.
 
  
Primary Activities:
 
  
Bevels mfg
 
  
Blow torches mfg
 
  
Bottle or can openers mfg (except power operated)
 
  
Cutlery mfg (except of solid silver or gold)
 
  
Drilling bits mfg (except twist drills)
 
  
Drills mfg (hand tool; except pneumatic or power operated or twist drills)
 
  
Engravers’ hand tools mfg (except pneumatic or power operated)
 
  
Garden tools mfg (except power operated)
 
  
Grease guns mfg (except pneumatic or power operated)
 
  
Grinding tools, hand held, mfg (except pneumatic or power operated)
 
  
Hand tools mfg (except of wood, pneumatic or power operated) nec
 
  
Jewellers’ hand tools mfg (except pneumatic or power operated)
 
  
Knife blanks mfg
 
  
Knives, hand held, mfg (except power operated)
 
  
Machine knives or blades mfg
 
  
Metalworking hand tools mfg (except pneumatic or power operated)
 
  
Mincers, household, mfg (except power operated)
 
  
Razors or razor blades mfg (except power operated)
 
  
Scissors mfg (except electric)
 
  
Screwdrivers mfg (incl bits or blades; except pneumatic or power operated)
 
  
Soldering irons mfg (except power operated)
 
  
Stonecutters’ hand tools mfg (except pneumatic or power operated)
 
  
Vices, bench, mfg
 
  
Woodworking hand tools mfg (except of wood, pneumatic or power operated)
 
 
276200
Spring and Wire Product Manufacturing
6.67%
  
This class includes employers engaged in manufacturing wire or wire products, cable, wire netting, nails or rolled steel fenceposts.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing coiled steel rod for drawing into wire are included in Class 271100 Basic Iron and Steel Mfg;
(b)  manufacturing wire mattress supports (except upholstered) of woven wire, link mesh, or wire spring are included in Class 276900 Fabricated Metal Product Mfg nec; and
(c)  manufacturing electric or telephone cable or wire are included in Class 285200 Electric Cable and Wire Mfg.
 
  
Primary Activities:
 
  
Barbed wire mfg
 
  
Braided ferrous wire, cable or strip, mfg
 
  
Chain mfg (except forged, cast or sprocket chain)
 
  
Fence droppers, wire, mfg
 
  
Fence posts or droppers, rolled steel, mfg
 
  
Gates, wire, mfg
 
  
Guards, wire, mfg
 
  
Hooks, wire, mfg
 
  
Household articles, wire, mfg
 
  
Nails mfg
 
  
Pins mfg (except metallic dowel pins)
 
  
Round wire mfg
 
  
Safety pins mfg
 
  
Screening, wire, mfg
 
  
Shopping trolleys mfg
 
  
Skewers, metal, mfg
 
  
Slings, wire, mfg
 
  
Spikes, wire, mfg
 
  
Springs mfg
 
  
Steel wool mfg
 
  
Stranded ferrous wire, cable or strip, mfg
 
  
Welded link chain mfg
 
  
Wire mesh mfg (except reinforcing mesh)
 
  
Wire netting mfg
 
  
Wire products mfg nec
 
  
Woven wire products mfg (except mattress supports)
 
 
276300
Nut, Bolt, Screw and Rivet Manufacturing
6.38%
  
This class includes employers engaged in manufacturing metal nuts, bolts, screws, rivets or similar fasteners or metal washers.
 
  
Primary Activities:
 
  
Dowel pins, metal, mfg
 
  
Expansion bolts, metal, mfg
 
  
Machine screws, metal, mfg
 
  
Masonry anchors, metal, mfg
 
  
Nuts or bolts, metal, mfg
 
  
Rivets, metal, mfg
 
  
Screws, metal, mfg
 
  
Set screws, metal, mfg
 
  
Turnbuckles, metal, mfg
 
  
Washers, metal, mfg
 
 
276400
Metal Coating and Finishing
6.66%
  
This class includes employers engaged in engraving, polishing, heat treating, plating, galvanising, anodising, colouring, plastic dipping, ceramic or other coating or finishing of client supplied metals or metal products. This class also includes employers engaged in metal coating of non-metal products not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  abrasive blasting of buildings are included in 425930 Building Exterior, Cleaning and Maintenance;
(b)  abrasive blasting of structural items on building or construction sites are included in Class 424400 Painting and Decorating Services; and
(c)  abrasive blasting of ships are included in Class 282100 Shipbuilding.
 
  
Primary Activities:
 
  
Abrasive blasting of items prior to coating and/or painting (in a factory or workshop situation)
 
  
Anodising
 
  
Boron nitride coating of machine tool parts
 
  
Brass finishing or plating
 
  
Cadmium plating
 
  
Chromium plating
 
  
Copper plating
 
  
Enamelling of metal
 
  
Galvanising of client supplied materials
 
  
Gold plating
 
  
Heat treating metals or metal products
 
  
Metal coating of manufactured products nec
 
  
Metal polishing or finishing
 
  
Nickel plating
 
  
Painting of manufactured metal products
 
  
Plastic coating of metal
 
  
Powder coating of metal products
 
  
Silver plating
 
  
Vitreous enamelling
 
 
276500
Non-Ferrous Pipe Fitting Manufacturing
6.77%
  
This class includes employers engaged in manufacturing non-ferrous metal steam, gas or water fittings, valves or valve parts.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing ferrous steam, gas or water fittings, valves or valve parts are included in the appropriate classes of Group 271 Iron and Steel Mfg.
 
  
Primary Activities:
 
  
Fittings, steam, gas or water, mfg (non-ferrous metal)
 
  
Pipe fittings mfg (non-ferrous metal)
 
  
Tube fittings mfg (non-ferrous metal)
 
  
Valves or valve parts, steam, gas or water, mfg (non-ferrous metal)
 
 
276900
Fabricated Metal Product Manufacturing nec
7.97%
  
This class includes employers engaged in manufacturing safes, firearms, gas or water meters, hinges, locks, door handles or other fabricated metal products or hardware not elsewhere classified. This class also includes employers engaged in manufacturing woven wire, link mesh or wire spring mattress supports (except upholstered).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing propellant and percussion caps for ammunition are in Class 254100 Explosive Mfg; and
(b)  manufacturing ferrous steam, gas or water fittings, valves or valve parts are included in the appropriate classes of Group 271 Iron and Steel Mfg.
 
  
Primary Activities:
 
  
Ammunition mfg
 
  
Awnings, metal, mfg
 
  
Barbecues, solid fuel portable, mfg
 
  
Bathroom or toilet fittings, metal, mfg
 
  
Baths, cast iron, mfg
 
  
Blinds, metal
 
  
Boiler making and installation
 
  
Cabinets, radio, radiogram or television, mfg (metal framed)
 
  
Chimney stacks, prefabricated metal, mfg
 
  
Clothes hoists mfg
 
  
Couplings, metal, mfg
 
  
Display models, metal, mfg
 
  
Door handles, metal, mfg
 
  
Fabricated metal products mfg nec
 
  
Fire sprinklers mfg
 
  
Firearms mfg
 
  
Flash light cases, metal, mfg
 
  
Freight containers, metal, mfg (except stock crates)
 
  
Furniture fittings, metal, mfg
 
  
Handbag frames, metal, mfg
 
  
Keys mfg
 
  
Lamps or lamp parts mfg (except electric)
 
  
Laser cutting of client supplied metals
 
  
Laundry trolleys or basket carriers, metal, mfg
 
  
Livestock yarding equipment, metal, mfg
 
  
Locks mfg
 
  
Masts, aluminium, mfg
 
  
Mattress supports, woven wire, link mesh or wire spring, mfg (except upholstered)
 
  
Meters, gas or water, mfg
 
  
Ordnance mfg
 
  
Pipe coils mfg
 
  
Platework nec
 
  
Pressure cookers mfg
 
  
Safe deposit boxes or chests mfg
 
  
Safes or vaults mfg or installation
 
  
Silos, prefabricated metal, mfg
 
  
Soda syphons, metal, mfg
 
  
Sprocket chain mfg
 
  
Steam generating boilers mfg
 
  
Steam superheaters mfg
 
  
Stills, copper, mfg
 
  
Storage tanks, metal plate, mfg
 
  
Tackle blocks, metal, mfg
 
  
Television antennae mfg
 
  
Tubing, flexible metal, mfg
 
  
Turnstiles, metal, mfg
 
  
Venetian blinds, metal
 
  
Welding nec
 
  
Window or door fittings, metal, mfg
 
Subdivision 28 Machinery and Equipment Manufacturing
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
281
 
Motor Vehicle and Part Manufacturing
 
 
281100
Motor Vehicle Manufacturing
4.13%
  
This class includes employers engaged in manufacturing motor vehicles, motor vehicle engines or parts.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  conversion of vehicle bodies using an existing engine and chassis are included in Class 281200 Motor Vehicle Body Mfg;
(b)  manufacturing motor vehicle parts not in association with the manufacture of complete vehicles or engines are included in Class 281900 Automotive Component Mfg nec;
(c)  manufacturing motor cycles, dune buggies or ‘unusual terrain vehicles’ not elsewhere classified are included in Class 282900 Transport Equipment Mfg nec;
(d)  manufacturing off-highway trucks are included in Class 286200 Mining and Construction Machinery Mfg; and
(e)  minor assembly of otherwise fully imported vehicles are included in Class 531100 Car Retailing and Class 531200 Motor Cycle Dealing.
 
  
Primary Activities:
 
  
Motor cars mfg
 
  
Motor vehicle engine mfg
 
  
Motor vehicle parts mfg (in association with complete motor vehicles)
 
 
281200
Motor Vehicle Body Manufacturing
7.15%
  
This class includes employers engaged in manufacturing vehicle bodies, caravans, trailers and vehicle modifications involving permanent changes to bodywork using an existing engine and chassis.
 
  
Exclusions and References:
Employers mainly engaged in panel beating or smash repairing are included in Class 532300 Smash Repairing.
 
  
Primary Activities:
 
  
Ambulance conversion
 
  
Boat trailer mfg
 
  
Bus body assembly on supplied motor and chassis
 
  
Caravan mfg
 
  
Firetruck conversion
 
  
Horse float mfg
 
  
Motor vehicle conversion
 
  
Stock crate mfg
 
  
Trailer mfg
 
  
Truck body mfg
 
  
Truck bodywork involving permanent alterations (excluding smash repairs)
 
  
Truck tipper tray mfg
 
 
281300
Automotive Electrical and Instrument Manufacturing
4.30%
  
This class includes employers engaged in manufacturing automotive electrical components and automotive air conditioners and instruments.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing batteries are included in Class 285300 Battery Mfg; and
(b)  reconditioning of alternators and starter motors other than on a factory exchange basis are primary to Class 532200 Automotive Electrical Services.
 
  
Primary Activities:
 
  
Air conditioners, automotive, mfg
 
  
Alternators mfg
 
  
Automotive electrical components mfg (except batteries)
 
  
Automotive electrical components, factory reconditioning
 
  
Car horns, electric, mfg
 
  
Heaters and demisters, automotive, mfg
 
  
Ignition coils mfg
 
  
Light fittings, automotive, mfg
 
  
Spark plugs mfg
 
  
Starter motors mfg
 
  
Windscreen wipers mfg
 
 
281900
Automotive Component Manufacturing nec
3.98%
  
This class includes employers engaged in manufacturing automotive components not elsewhere classified. This class also includes factory engine reconditioning on a changeover basis.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing complete parts or components for parts completely out of plastic are in Class 256400 Plastic Product, Rigid Fibre Reinforced, Mfg or Class 256600 Plastic Injection Moulded Product Mfg;
(b)  manufacturing automotive components in association with the manufacture of complete vehicles or engines are included in Class 281100 Motor Vehicle Mfg;
(c)  manufacturing seats are included in Class 292100 Wooden Furniture and Upholstered Seat Mfg; and
(d)  automotive engine reconditioning on a personal service basis are included in Class 532900 Automotive Repair and Services nec.
 
  
Primary Activities:
 
  
Automotive parts mfg nec
 
  
Car accessories mfg
 
  
Child car restraints mfg
 
  
Clutch assembly mfg
 
  
Factory reconditioning of changeover motors
 
  
Gearboxes mfg
 
  
Marine conversion of automotive engines
 
  
Mufflers mfg
 
  
Radiators mfg
 
  
Roof racks mfg
 
  
Seat-belts mfg
 
  
Shock absorbers mfg
 
  
Suspension components mfg
 
  
Transmissions mfg
 
  
Wheel mfg
 
282
 
Other Transport Equipment Manufacturing
 
 
282100
Shipbuilding
5.55%
  
This class includes employers engaged in manufacturing or repairing vessels of 50 tonnes and over displacement, manufacture of submarines or major components for ships and submarines not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  building or repairing boats of under 50 tonnes displacement are in Class 282210 Boatbuilding; and
(b)  manufacturing marine inboard diesel engines of less than 37kW brake power are included in Class 286900 Industrial Machinery and Equipment Manufacturing nec.
 
  
Primary Activities:
 
  
Abrasive blasting of ships
 
  
Drydock operation
 
  
Hull cleaning
 
  
Marine inboard diesel engines of 37kW brakepower and over mfg
 
  
Ship building
 
  
Ship repairing
 
  
Ship wrecking
 
  
Submarine components mfg nec
 
  
Submarine constructing
 
 
282210
Boatbuilding
5.83%
  
This class includes employers engaged in manufacturing vessels of under 50 tonnes displacement.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing inflatable boats are included in Class 255900 Other Rubber Product Mfg nec;
(b)  manufacturing boat components from fibreglass are included in Class 256400 Plastic Product, Rigid Fibre Reinforced, Mfg;
(c)  manufacturing canoes, surfboards and sailboards are in Class 294200 Toy and Sporting Good Mfg;
(d)  repairing boats are included in Class 282220 Boat Repairing;
(e)  repairing boat engines are included in Class 532900 Automotive Repair and Services nec; and
(f)  manufacturing aluminium masts are included in Class 276900 Fabricated Metal Product Mfg nec.
 
  
Primary Activities:
 
  
Boatbuilding
 
  
Dinghy mfg
 
  
Sailboat mfg
 
  
Yacht constructing
 
 
282220
Boat Repairing
3.65%
  
This class includes employers engaged in refitting and repairing boats of under 50 tonnes displacement.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  building boats of under 50 tonnes displacement are included in Class 282210 Boatbuilding; and
(b)  repairing boat engines are included in Class 532900 Automotive Repair and Services nec.
 
  
Primary Activities:
 
  
Boat (less than 50 tonnes displacement) body repair and painting
 
  
Boat refitting
 
  
Boat maintenance
 
  
Dinghy repairing
 
  
Marine upholstery service
 
  
Sailboat repairing
 
  
Yacht repairing
 
 
282300
Railway Equipment Manufacturing
3.07%
  
This class includes employers engaged in manufacturing or repairing railway or tramway locomotives and rolling stock.
 
  
Primary Activities:
 
  
Locomotives mfg
 
  
Railway rolling stock mfg
 
  
Repair of locomotives and rolling stock
 
  
Tram mfg
 
 
282400
Aircraft Manufacturing
2.45%
  
This class includes employers engaged in manufacturing or repairing aircraft, aircraft engines and frames.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing hovercraft are in Class 282900 Transport Equipment Mfg nec;
(b)  manufacturing hang gliders are included in Class 294200 Toy and Sporting Good Mfg; and
(c)  manufacturing and/or repair of avionic equipment are included in Class 284900 Other Electronic Equipment Mfg nec.
 
  
Primary Activities:
 
  
Aircraft engine building or repairing
 
  
Airframe building and repair
 
  
Glider mfg or repairing (except hang glider)
 
  
Guided missile mfg
 
  
Helicopter mfg or repairing
 
 
282900
Transport Equipment Manufacturing nec
3.72%
  
This class includes employers engaged in manufacturing bicycles, motor cycles, ‘unusual terrain vehicles’ such as dune buggies or transport equipment not elsewhere classified.
 
  
Employers mainly engaged in
(a)  manufacturing wheeled toys or sporting goods not elsewhere classified such as skateboards or tricycles are in Class 294200 Toy and Sporting Good Mfg; and
(b)  repair of motor cycles are included in Class 531200 Motor Cycle Dealing.
 
  
Primary Activities:
 
  
Baby carriages mfg
 
  
Bicycles mfg
 
  
Golf buggies mfg
 
  
Horse drawn vehicles mfg
 
  
Hovercraft mfg
 
  
Motor cycles mfg
 
  
Trotting gigs mfg
 
  
Wheelbarrows mfg
 
  
Wheelchairs mfg
 
283
 
Photographic and Scientific Equipment Manufacturing
 
 
283100
Photographic and Optical Good Manufacturing
2.47%
  
This class includes employers engaged in manufacturing photographic equipment or supplies (including sensitised photographic paper or chemicals) or optical instruments or equipment, or in grinding optical lenses. Also included are employers engaged in manufacturing ophthalmic articles (including contact lenses, sunglasses, or spectacle or sunglass frames).
 
  
Employers mainly engaged in
(a)  manufacturing protective eyewear not elsewhere classified are included in Class 224900 Other Clothing Mfg nec;
(b)  manufacturing optical glass or blanks for lenses are included in Class 261000 Glass and Glass Product Mfg;
(c)  testing sight, diagnosing sight defects or dispensing spectacles or contact lenses are included in Class 863200 Optometry and Optical Dispensing; and
(d)  processing photographic film are included in Class 952200 Photographic Film Processing.
 
  
Primary Activities:
 
  
Contact lenses mfg
 
  
Ophthalmic articles mfg
 
  
Ophthalmic instruments mfg
 
  
Optical instruments or equipment mfg
 
  
Optical lens grinding
 
  
Photographic chemicals mfg
 
  
Photographic equipment mfg
 
  
Photographic film or plates mfg
 
  
Photographic paper, sensitised, mfg
 
  
Spectacle frames mfg
 
  
Spectacle lens grinding
 
  
Sunglasses mfg
 
 
283200
Medical and Surgical Equipment Manufacturing
2.71%
  
This class includes employers engaged in manufacturing medical, surgical or dental equipment, including dentures.
 
  
Primary Activities:
 
  
Artificial eyes mfg
 
  
Artificial joints mfg
 
  
Artificial limbs mfg
 
  
Dental amalgams mfg
 
  
Dental instruments or equipment mfg
 
  
Dental prosthetic mfg
 
  
Dentists’ chairs fitted with mechanical device mfg
 
  
Dentures fabrication
 
  
Diagnostic apparatus mfg
 
  
First aid equipment mfg
 
  
Hypodermic needles or syringes mfg
 
  
Medical equipment mfg
 
  
Oxygen tent mfg
 
  
Respirators mfg
 
  
Surgical equipment mfg
 
  
Thermometers, medical, mfg
 
  
Veterinary instruments mfg
 
 
283900
Professional and Scientific Equipment Manufacturing nec
2.27%
  
This class includes employers engaged in manufacturing measuring, draughting, meteorological, surveying or other professional or scientific instruments or equipment not elsewhere classified, or watches, clocks or other timing instruments.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing optical instruments or equipment are included in Class 283100 Photographic and Optical Good Mfg; and
(b)  manufacturing insulated optical fibre cable are included in Class 285200 Electric Cable and Wire Mfg.
 
  
Primary Activities:
 
  
Clocks mfg
 
  
Control equipment, electrical, mfg
 
  
Electricity meters mfg
 
  
Measuring instruments mfg
 
  
Meteorological instruments mfg nec
 
  
Nautical instruments mfg
 
  
Navigational equipment mfg
 
  
Optical fibre cable, uninsulated, mfg
 
  
Radar equipment mfg
 
  
Radio remote control equipment mfg
 
  
Scientific instruments or equipment mfg nec
 
  
Surveying instruments mfg
 
  
Watches mfg
 
284
 
Electronic Equipment Manufacturing
 
 
284100
Computer and Business Machine Manufacturing
2.41%
  
This class includes employers engaged in manufacturing computers or business machines.
 
  
Exclusions and References:
Employers mainly engaged in maintaining or repairing computers are included in Class 783300 Computer Maintenance Services.
 
  
Primary Activities:
 
  
Business machines mfg
 
  
Calculators mfg
 
  
Cash registers mfg
 
  
Computers mfg
 
  
Line printers mfg (computer peripherals)
 
  
Office machines mfg
 
  
Photocopying machines mfg
 
  
Typewriters or typewriter attachments mfg
 
  
Visual display mfg (computer peripherals)
 
  
Weighing machines/scales mfg, commercial and/or domestic
 
 
284200
Telecommunication, Broadcasting and Transceiving Equipment Manufacturing
2.29%
  
This class includes employers engaged in manufacturing telecommunications, broadcasting or transceiving equipment.
 
  
Exclusions and References:
Employers mainly engaged in installing or repairing radio or television broadcasting equipment, or telephone, telegraph or telex equipment are included in Class 412200 Non-Building Construction nec.
 
  
Primary Activities:
 
  
Modem equipment mfg
 
  
Radio broadcast studio equipment mfg
 
  
Radio transceivers mfg
 
  
Radio transmitters mfg
 
  
Telecommunications equipment mfg
 
  
Telephone equipment mfg
 
  
Telephone switching equipment mfg
 
  
Television studio equipment mfg
 
 
284900
Other Electronic Equipment Manufacturing nec
2.27%
  
This class includes employers engaged in manufacturing radio receiving sets (except radio transceivers or radio telegraphic or telephonic receivers), television receiving sets, sound reproducing and/or recording equipment, headphones, hearing aids or electronic equipment or components not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing television antennae or parts are included in Class 276900 Fabricated Metal Product Mfg nec;
(b)  manufacturing radio transceivers, radio telegraphic or telephonic receivers, radio or television broadcasting equipment (including studio apparatus not elsewhere classified), closed circuit television equipment or parts for radio, television or audio equipment are included in Class 284200 Telecommunication, Broadcasting and Transceiving Equipment Mfg;
(c)  repairing record players, tape recorders, or radio or TV receivers are included in Class 526120 Household Equipment Repair Services (Electronic); and
(d)  installing or repairing car radios or cassette players are included in Class 462300 Motor Vehicle New Part Dealing.
 
  
Primary Activities:
 
  
Alarm systems, electric or electronic, mfg
 
  
Amplifiers, audio-frequency, mfg
 
  
Avionic equipment mfg, and/or repair
 
  
Computer disk mfg (except pre-recorded)
 
  
Earphones mfg
 
  
Electronic gaming machines mfg, and/or repair
 
  
Headphones mfg
 
  
Hearing aids mfg
 
  
Integrated circuits mfg, and/or repair
 
  
Intercom equipment mfg
 
  
Loudspeakers mfg
 
  
Magnetic tapes mfg (except pre-recorded)
 
  
Microphones mfg
 
  
Parking meter mfg, and/or repair
 
  
Poker machines mfg, and/or repair
 
  
Printed circuit boards mfg
 
  
Radio receiving sets mfg
 
  
Record players mfg
 
  
Refrigeration or air conditioning compressors (incl parts) mfg
 
  
Semi-conductors mfg
 
  
Sound recording equipment mfg
 
  
Sound reproducing equipment mfg
 
  
Tape recorders mfg
 
  
Television receiving sets mfg
 
  
Transistors mfg
 
285
 
Electrical Equipment and Appliance Manufacturing
 
 
285100
Household Appliance Manufacturing
4.31%
  
This class includes employers engaged in manufacturing refrigerators (including commercial refrigeration equipment), industrial, commercial or household water heating systems, bath heaters, sink heaters, urns, household appliances or room air conditioners.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing commercial or industrial food processing machinery are included in Class 286300 Food Processing Machinery Mfg;
(b)  manufacturing commercial or industrial space heating or air conditioning equipment are included in Class 286700 Commercial Space Heating and Cooling Equipment Mfg;
(c)  undertaking plumbing work arising from the installation of hot water systems or appliances are included in Class 423100 Plumbing Services;
(d)  undertaking electrical work arising from the installation of hot water systems or appliances are included in Class 423200 Electrical Services;
(e)  installing household, industrial or commercial heating, refrigeration or air conditioning equipment are included in Class 423300 Air Conditioning and Heating Services; and
(f)  installing domestic electric appliances not requiring electrical work, or in repairing electrical appliances are included in Class 526110 Household Equipment Repair Services (Electrical).
 
  
Primary Activities:
 
  
Blankets, electric, mfg
 
  
Clothes driers, household, mfg
 
  
Coolroom refrigeration plant mfg or installation
 
  
Dish washing machines, household, mfg
 
  
Fans, household electric, mfg
 
  
Freezers mfg
 
  
Gas heating appliances, household, mfg
 
  
Gas stoves, household, mfg
 
  
Heaters, household, mfg
 
  
Household appliances mfg
 
  
Kerosene heaters mfg
 
  
Kettles or jugs, electric, mfg
 
  
Oil heaters, household, mfg
 
  
Ovens, household, mfg
 
  
Refrigeration equipment, commercial or industrial, mfg
 
  
Refrigerators mfg
 
  
Room air conditioners mfg
 
  
Sewing machines, household, mfg
 
  
Solar water heating systems mfg
 
  
Space heaters, household, mfg
 
  
Stoves, household, mfg
 
  
Urns, hot water, mfg
 
  
Vacuum cleaners, household, mfg
 
  
Vending machines, refrigerated, mfg
 
  
Washing machines, household, mfg
 
  
Water coolers mfg
 
  
Water heaters, industrial, commercial or household, mfg nec
 
  
Water treatment equipment, household, mfg
 
 
285200
Electric Cable and Wire Manufacturing
3.69%
  
This class includes employers engaged in manufacturing electric or telephone cable, wire or strip, including stranded, braided or insulated non-ferrous wire, cable or strip.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing uninsulated optical fibre cable are included in Class 283900 Professional and Scientific Equipment Mfg nec;
(b)  laying or installing subterranean or overhead electric or telephone cable or wire are included in Class 412200 Non-Building Construction nec; and
(c)  installing telecommunications cabling and wiring in buildings are included in Class 423400 Telecommunication, Alarm and Security System Installation Services.
 
  
Primary Activities:
 
  
Co-axial cable mfg
 
  
Computer peripheral cable mfg
 
  
Fuse wire mfg
 
  
Non-ferrous cable, wire or strip mfg
 
  
Optical fibre cable, insulated, mfg
 
  
Telecommunications cable mfg
 
  
Wire or cable, electric, mfg
 
 
285300
Battery Manufacturing
4.89%
  
This class includes employers engaged in manufacturing electric wet or dry cell storage batteries.
 
  
Primary Activities:
 
  
Batteries mfg—recharging
 
  
Batteries reconditioning and rebuilding
 
  
Dry cell batteries mfg
 
  
Electrical batteries mfg, recharging
 
  
Wet cell batteries mfg
 
 
285400
Electric Light and Sign Manufacturing
5.17%
  
This class includes employers engaged in manufacturing light bulbs, tubes or fittings or electric signs.
 
  
Primary Activities:
 
  
Bulbs or tubes, electric light, mfg
 
  
Elements, electrical, mfg
 
  
Fittings, electric light, mfg nec
 
  
Flashlight bulbs mfg
 
  
Lamps, infra-red or ultra-violet, mfg
 
  
Neon signs mfg
 
  
Signs, electric, mfg
 
  
Spotlights mfg nec
 
 
285900
Other Electrical Equipment Manufacturing nec
3.48%
  
This class includes employers engaged in manufacturing electric motors, generators, electricity transmission or distribution equipment, switchgear, transformers or other electrical machinery, equipment, supplies or components not elsewhere classified. This class also includes employers engaged in manufacturing powder, paste or crystal soldering or welding flux.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing liquid soldering or welding flux are included in Class 254900 Other Chemical Product Mfg nec;
(b)  manufacturing motor vehicle or tractor electrical parts (except batteries) are included in Class 281300 Automotive and Electrical Instrument Mfg;
(c)  manufacturing electric wet or dry cell storage batteries are included in Class 285300 Battery Mfg; and
(d)  the installation (on-site assembly) of heavy electrical machinery are included in Class 412200 Non-Building Construction nec.
 
  
Primary Activities:
 
  
Brushes, carbon, mfg
 
  
Distribution boxes or boards, electricity, mfg
 
  
Dynamos mfg nec
 
  
Electric motors mfg nec
 
  
Electric motors rewinding
 
  
Electrical equipment or machinery mfg nec
 
  
Flux, soldering or welding, mfg (powder, paste or crystal)
 
  
Furnaces, electric, mfg (except space heaters)
 
  
Fuses or cutouts mfg
 
  
Generators mfg nec
 
  
Hair driers, electric, mfg (except household)
 
  
Magnets mfg
 
  
Signalling equipment, electrical, mfg nec
 
  
Soldering irons, electrical, mfg
 
  
Traffic signals, electrical, mfg
 
  
Transformers mfg
 
  
Transmission equipment, electricity, mfg
 
  
Welding equipment, electrical, mfg
 
286
 
Industrial Machinery and Equipment Manufacturing
 
 
286100
Agricultural Machinery Manufacturing
3.82%
  
This class includes employers engaged in manufacturing and/or repairing agricultural machinery or equipment, or tractors for agricultural purposes (except crawler tractors) or lawn mowers.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing agricultural type trailers are included in Class 281200 Motor Vehicle Body Mfg; and
(b)  manufacturing crawler tractors are included in Class 286200 Mining and Construction Machinery Mfg.
 
  
Primary Activities:
 
  
Agricultural implements mfg and/or repair (except garden tools)
 
  
Agricultural machinery or equipment mfg and/or repair
 
  
Irrigation equipment mfg and/or repair (except domestic type sprinklers)
 
  
Lawn mowers mfg and/or repair
 
  
Tractors, agricultural, mfg and/or repair (except crawler tractors)
 
  
Windmills mfg and/or repair
 
 
286200
Mining and Construction Machinery Manufacturing
4.03%
  
This class includes employers engaged in manufacturing and/or repairing construction, earthmoving or mining machinery, equipment or attachments, or wheeled tractors for construction or earthmoving purposes, or crawler tractors.
 
  
Primary Activities:
 
  
Back hoes mfg and/or repair
 
  
Concrete mixers mfg and/or repair
 
  
Crawler tractors mfg and/or repair
 
  
Crushing machinery mfg and/or repair nec
 
  
Dozers, angle dozers, bulldozers, etc, mfg and/or repair
 
  
Drilling machinery mfg and/or repair nec
 
  
Earthmoving machinery mfg and/or repair
 
  
Front-end loaders mfg and/or repair
 
  
Graders, road, mfg and/or repair
 
  
Jack hammers mfg and/or repair
 
  
Mining machinery mfg and/or repair
 
  
Off-highway trucks mfg and/or repair
 
  
Pneumatic drills mfg and/or repair (for construction work)
 
  
Rollers, road, mfg and/or repair
 
  
Tractors mfg (for construction or earthmoving purposes) and/or repair
 
 
286300
Food Processing Machinery Manufacturing
3.94%
  
This class includes employers engaged in manufacturing and/or repairing commercial or industrial machinery used in the manufacture of food products.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing household food processing equipment or appliances or commercial, industrial or household refrigeration equipment are included in Class 285100 Household Appliance Mfg.
 
  
Primary Activities:
 
  
Bakery machinery mfg and/or repair
 
  
Bottling machines, food or drink, mfg and/or repair
 
  
Can making or sealing machinery mfg and/or repair (food or drink processing)
 
  
Can or bottle washing machinery mfg and/or repair (food processing)
 
  
Canning machinery, food or drink, mfg and/or repair
 
  
Cooking equipment mfg and/or repair (except household)
 
  
Crushing machinery mfg and/or repair (food processing)
 
  
Distilling equipment, beverage, mfg and/or repair
 
  
Filters mfg and/or repair (food processing machinery)
 
  
Flour milling machinery mfg and/or repair
 
  
Food packing machinery mfg and/or repair
 
  
Food processing machinery mfg
 
  
Juice extractors, fruit or vegetable, mfg and/or repair (except household)
 
  
Saws, power, mfg and/or repair (food processing)
 
  
Slicing machinery, food, mfg and/or repair
 
  
Toasters, commercial electric, mfg and/or repair
 
 
286410
Machine Tool and Part Manufacturing
3.82%
  
This class includes employers engaged in manufacturing and/or repairing woodworking or metalworking machinery or equipment, pneumatic or power operated woodworking or metalworking hand tools, or pneumatic or power operated hand tools not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing woodworking or metalworking hand tools (except pneumatic or power operated) are included in Class 276100 Hand Tool and General Hardware Mfg; and
(b)  manufacturing electrical welding equipment are included in Class 285900 Other Electrical Equipment Mfg nec.
 
  
Primary Activities:
 
  
Drilling machinery, woodworking or metalworking, mfg and/or repair
 
  
Drills, portable electric, mfg and/or repair
 
  
Explosive powered tools mfg and/or repair (except for construction work)
 
  
Forging machinery mfg and/or repair
 
  
Foundry machinery mfg and/or repair (except furnaces)
 
  
Hand tools, pneumatic or power operated, mfg and/or repair nec
 
  
Lathes, woodworking or metalworking, mfg and/or repair
 
  
Machine tool attachments or parts mfg and/or repair nec
 
  
Metal moulding machinery mfg and/or repair
 
  
Metalworking machinery mfg and/or repair nec
 
  
Milling machines, metalworking, mfg and/or repair
 
  
Pneumatic tools mfg and/or repair nec
 
  
Power saws, woodworking or metalworking, mfg and/or repair
 
  
Presses, woodworking or metalworking, mfg and/or repair
 
  
Tyre matrixes mfg and/or repair
 
  
Welding or cutting equipment, gas, mfg and/or repair
 
  
Woodworking machinery mfg and/or repair nec
 
 
286420
Metal Dies, Cutting, Sinking, Manufacture and Repair
3.77%
  
This class includes employers engaged in manufacturing, cutting and sinking dies and die sets.
 
  
Primary Activities:
 
  
Metal die, cutting, sinking mfg and/or repair (hand or machine tool).
 
  
Press dies mfg
 
 
286500
Lifting and Material Handling Equipment Manufacturing
3.74%
  
This class includes employers engaged in manufacturing and/or repairing forklift trucks, cranes, winches, hoists or hoisting equipment, conveyors or conveying systems or materials handling equipment not elsewhere classified. This class also includes employers engaged in manufacturing or installing elevators, escalators or lifts, or in manufacturing tractors used for moving goods in warehouses, railway stations, airports etc, or tractors not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in the erection or installation (including on-site fabrication) of structural steel components for overhead cranes, conveyor systems or similar structures are included in Class 422400 Structural Steel Erection Services.
 
  
Primary Activities:
 
  
Capstans mfg and/or repair (except for lathes)
 
  
Conveyors or conveying systems mfg and/or repair
 
  
Cranes mfg and/or repair
 
  
Derricks mfg and/or repair
 
  
Elevator installation and/or repair
 
  
Elevators or elevator parts mfg and/or repair
 
  
Escalator installation and/or repair
 
  
Escalators or escalator parts mfg and/or repair
 
  
Forklift trucks mfg and/or repair
 
  
Hoists or hoisting equipment mfg and/or repair (except clothes hoists)
 
  
Jacking equipment mfg and/or repair
 
  
Pneumatic conveyor systems mfg and/or repair
 
  
Stacking machinery mfg and/or repair
 
  
Tractors mfg and/or repair nec
 
  
Winches mfg and/or repair
 
 
286600
Pump and Compressor Manufacturing
3.74%
  
This class includes employers engaged in manufacturing and/or repairing air or gas compressors, pumps or pumping machinery (except refrigeration or air conditioning compressors or parts).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing refrigeration or air conditioning compressors or parts are included in Class 285100 Household Appliance Mfg; and
(b)  installing petrol, diesel or automotive LPG bowsers are included in Class 425940 Construction Services nec.
 
  
Primary Activities:
 
  
Air compressors mfg and/or repair
 
  
Gas compressors mfg and/or repair (except refrigeration or air conditioning compressors or parts)
 
  
Petrol, diesel, automotive LPG bowsers mfg and/or repair
 
  
Pumps mfg and/or repair
 
 
286700
Commercial Space Heating and Cooling Equipment Manufacturing
3.97%
  
This class includes employers engaged in manufacturing commercial or industrial space heating or air conditioning equipment (except room or motor vehicle air conditioners) or parts for such equipment (except duct work).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing duct work for air conditioning or space heating equipment are included in Class 275900 Sheet Metal Product Mfg nec;
(b)  manufacturing motor vehicle air conditioners are included in Class 281300 Automotive Electrical and Instrument Mfg;
(c)  manufacturing room air conditioners or household space heaters are included in Class 285100 Household Appliance Mfg; and
(d)  installing and repairing household, commercial or industrial space heating equipment or air conditioning equipment (including duct work) are included in Class 423300 Air Conditioning and Heating Services.
 
  
Primary Activities:
 
  
Air conditioning equipment mfg (except room or motor vehicle air conditioners)
 
  
Space heating systems, commercial or industrial, mfg
 
 
286900
Industrial Machinery and Equipment Manufacturing nec
3.93%
  
This class includes employers engaged in manufacturing, installation and/or repair of industrial machinery or equipment (including ball or roller bearings) not elsewhere classified. This class also includes employers engaged in manufacturing, marine inboard engines (except inboard diesel engines of 37kW brake power and over), or in manufacturing marine outboard motors.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing electronic computers or electronic office or business machines are included in Class 284100 Computer and Business Machine Mfg;
(b)  manufacturing household appliances are included in Class 285100 Household Appliance Mfg;
(c)  installing and repairing household electrical appliances are included in Class 526110 Household Equipment Repair Services (Electrical); and
(d)  manufacturing marine inboard diesel engines of 37kW brake power and over are included in Class 282100 Shipbuilding.
 
  
Primary Activities:
 
  
Amusement machines mfg and/or repair
 
  
Bearings mfg and/or repair
 
  
Beer dispensing equipment mfg and/or repair
 
  
Canning machinery mfg and/or repair nec
 
  
Carnival or fairground equipment, mechanical, mfg and/or repair
 
  
Cement making machinery mfg and/or repair
 
  
Chemical processing machinery mfg and/or repair
 
  
Diesel engines mfg and/or repair nec
 
  
Distilling equipment, chemical, mfg and/or repair
 
  
Dry cleaning machinery mfg and/or repair
 
  
Engines, internal combustion, mfg and/or repair nec
 
  
Fans, industrial, mfg and/or repair
 
  
Filter, internal combustion engine, mfg and/or repair
 
  
Fire extinguisher servicing and/or filling
 
  
Food waste disposal units mfg and/or repair
 
  
Furnaces, industrial, mfg and/or repair (except electric furnaces or space heaters)
 
  
Gas burners, industrial, mfg and/or repair
 
  
Gas engines mfg and/or repair (except agricultural or motor vehicle)
 
  
Generators, gas, mfg and/or repair
 
  
Industrial machinery or equipment mfg and/or repair nec
 
  
Ironing or pressing machinery, laundry, mfg and/or repair (except household)
 
  
Knitting machines mfg and/or repair
 
  
Laundry machinery mfg and/or repair (except household)
 
  
Marine engines mfg and/or repair (except diesel inboard engines of 37kW brake power and over)
 
  
Marine jet units mfg and/or repair
 
  
Motors, internal combustion, mfg and/or repair nec
 
  
Moulding machines mfg and/or repair nec
 
  
Oil burners, industrial, mfg and/or repair
 
  
Outboard motors mfg and/or repair
 
  
Ovens, industrial, mfg and/or repair (except electric)
 
  
Paper making machinery or equipment mfg and/or repair
 
  
Presses, mechanical, manual or hydraulic, mfg and/or repair nec
 
  
Pressure gauges mfg and/or repair
 
  
Printing machinery or equipment mfg and/or repair
 
  
Saws, power, mfg and/or repair nec
 
  
Sewing machines, industrial, mfg and/or repair
 
  
Sporting machinery mfg and/or repair nec
 
  
Spraying machinery mfg and/or repair (except agricultural)
 
  
Taxi meters mfg and/or repair
 
  
Textile working machinery mfg and/or repair
 
  
Tyre retreading or repairing machinery mfg and/or repair
 
  
Vacuum cleaners, commercial, mfg and/or repair
 
  
Vending machines mfg and/or repair (except refrigerated)
 
  
Water treatment equipment mfg and/or repair (except household)
 
  
Weighing machinery mfg and/or repair
 
  
Wire working machinery mfg and/or repair
 
Subdivision 29 Other Manufacturing
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
291
 
Prefabricated Building Manufacturing
 
 
291100
Prefabricated Metal Building Manufacturing
5.78%
  
This class includes employers engaged in manufacturing structurally complete prefabricated buildings framed and clad predominantly in metal. This class also includes hire from and incidental erection for a fee by manufacturers of such buildings.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  the manufacture of complete prefabricated buildings not elsewhere classified such as steel framed lockable kit homes are included in Class 291900 Prefabricated Building Mfg nec;
(b)  the erection or installation of completely prefabricated buildings (including buildings prefabricated off-site to a substantially complete state) are included in the appropriate classes of Division E Construction;
(c)  the construction (including on-site assembly) of complete pipelines or steel towers are included in Class 412200 Non-Building Construction nec; and
(d)  the erection or installation (including on-site fabrication) of metal silos, storage tanks or structural steel components for buildings or other structures are included in Class 422400 Structural Steel Erection Services.
 
  
Primary Activities:
 
  
Buildings, prefabricated metal, mfg
 
  
Carports prefabricated metal, mfg
 
  
Garages prefabricated metal, mfg
 
  
Sheds, metal, prefabricated, mfg
 
 
291900
Prefabricated Building Manufacturing nec
5.78%
  
This class includes employers engaged in manufacturing prefabricated buildings not elsewhere classified. This class also includes erection for a fee, and hire of prefabricated buildings made by the same employer.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing roof trusses and roof frames without the associated cladding are included in Class 232300 Wooden Structural Component Mfg if made of wood or Class 274100 Structural Steel Fabricating if made of steel;
(b)  manufacturing caravans are included in Class 281200 Motor Vehicle Body Mfg;
(c)  manufacturing prefabricated all metal sheds, garages and carports are included in Class 291100 Prefabricated Metal Building Mfg;
(d)  erection of client supplied prefabricated buildings are in the appropriate Class of Group 411 Building Construction; and
(e)  hire of prefabricated buildings other than by the manufacturer for periods of under 12 months are included in Class 774310 Plant and Machinery Hiring and Leasing Without Operator.
 
  
Primary Activities:
 
  
Bus shelters, prefabricated, mfg
 
  
Concrete buildings, prefabricated, mfg nec
 
  
Container huts mfg
 
  
Garages, prefabricated, mfg nec
 
  
Kit homes mfg
 
  
Portable toilet buildings mfg
 
  
Shade houses, prefabricated, mfg
 
  
Shade shelter, prefabricated, mfg nec
 
  
Sheds, prefabricated, mfg nec
 
  
Survival huts, prefabricated, mfg
 
  
Transportable homes mfg
 
292
 
Furniture Manufacturing
 
 
292100
Wooden Furniture and Upholstered Seat Manufacturing
6.62%
  
This class includes employers engaged in manufacturing furniture of wood or predominantly of wood (except custom made built-in furniture or furniture for medical, surgical, etc purposes), complete upholstered seating with wooden or metal frames (including seats convertible into beds). This class includes employers engaged in manufacturing upholstered seats for transport equipment.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  upholstering, re-upholstery and french polishing of furniture manufactured elsewhere is included in Class 222120 Furniture Upholstery and Covers Mfg;
(b)  manufacturing custom made built-in furniture or installing (except on-site fabrication) shop fronts made of wood or joinery not elsewhere classified are included in Class 232300 Wooden Structural Component Mfg;
(c)  manufacturing furniture predominantly of sheet metal are included in Class 292200 Sheet Metal Furniture Mfg; and
(d)  manufacturing furniture of material other than wood or sheet metal are included in Class 292900 Furniture Mfg nec.
 
  
Primary Activities:
 
  
Bedroom suite, wooden, mfg
 
  
Chair mfg (except dentists’ chairs fitted with mechanical device)
 
  
Dining room furniture, wooden, mfg
 
  
Kitchen furniture, wooden mfg
 
  
Lounge suite mfg
 
  
Office furniture, wooden, mfg
 
  
Outdoor furniture, wooden, mfg
 
  
Prefabricated furniture, wooden, mfg
 
  
Seats, upholstered, mfg
 
  
Tables, wooden, mfg
 
  
Upholstered furniture mfg
 
  
Wooden Stage scenery, props and furniture mfg
 
 
292200
Sheet Metal Furniture Manufacturing
6.52%
  
This class includes employers engaged in manufacturing furniture, storage structures, shelving, or parts of furniture predominantly of sheet metal.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing or installing shop fittings not elsewhere classified are included in Class 292900 Furniture Mfg nec.
 
  
Primary Activities:
 
  
Desk equipment, sheet metal, mfg
 
  
Domestic furniture, sheet metal, mfg
 
  
Filing cabinet, sheet metal, mfg
 
  
Furniture part, sheet metal, mfg
 
  
Office furniture, sheet metal, mfg
 
  
Sheet metal furniture mfg nec
 
 
292300
Mattress Manufacturing (Except Rubber)
6.63%
  
This class includes employers engaged in manufacturing mattresses, (except of rubber).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing rubber mattresses, pillows or cushions are included in Class 255900 Other Rubber Product Mfg nec; and
(b)  manufacturing wire mattress supports (not upholstered), link mesh or wire spring are included in Class 276200 Spring and Wire Product Mfg.
 
  
Primary Activities:
 
  
Bed base, upholstered, mfg (except rubber)
 
  
Inner spring mattress mfg
 
  
Mattress protector mfg (except rubber)
 
  
Mattress support mfg (except rubber)
 
  
Mattress, plastic or sponge, mfg
 
  
Mattress, upholstered, mfg
 
  
Water mattress mfg
 
 
292900
Furniture Manufacturing nec
6.42%
  
This class includes employers engaged in manufacturing metal (except sheet metal) furniture, or large scale storage for structures, or shelving, or furniture for medical, hospital, dental (except dental chairs) or veterinary purposes, or furniture made of materials not elsewhere classified, or parts of furniture (except sheet metal). This class also includes employers engaged in manufacturing or installing shop fittings not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing custom made built-in furniture are included in Class 232300 Wooden Structural Component Mfg;
(b)  manufacturing upholstered seatings or complete seatings are included in 292100 Wooden Furniture and Upholstered Seat Mfg; and
(c)  manufacturing furniture predominantly of sheet metal are included in Class 292200 Sheet Metal Furniture Mfg.
 
  
Primary Activities:
 
  
Filing cabinet mfg (except sheet metal)
 
  
Furniture mfg nec
 
  
Furniture part mfg (except sheet metal)
 
  
Office and/or shop fitting mfg or installation nec
 
  
Shelf mfg nec (except sheet metal)
 
  
Stage scenery, props and furniture mfg (except wooden or sheet metal)
 
294
 
Other Manufacturing
 
 
294100
Jewellery and Silverware Manufacturing
2.78%
  
This class includes employers engaged in manufacturing jewellery or silverware using precious or semi-precious metal and stones, and the cutting of such stones. This class also includes employers engaged in manufacturing costume jewellery or minting coins, badges or medals and engraving metal jewellery, plates and trophies etc.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  the production of cultured pearls are in Class 042000 Aquaculture;
(b)  cutting and polishing of headstones and monumental stone are included in Class 264000 Non-Metallic Mineral Product Mfg nec; and
(c)  manufacturing silver or gold plated cutlery are included in Class 276100 Hand Tool and General Hardware Mfg.
 
  
Primary Activities:
 
  
Badges mfg nec
 
  
Coins minting
 
  
Costume jewellery mfg
 
  
Diamond cutting
 
  
Gem cutting
 
  
Goldsmithing
 
  
Lapidary work
 
  
Medal mfg
 
  
Metal engraving—jewellery, trophies, plates etc
 
  
Silverware mfg
 
 
294200
Toy and Sporting Good Manufacturing
4.26%
  
This class includes employers engaged in manufacturing sporting equipment (except vehicles, clothing and footwear) and toys made from all materials except fur or leather.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing wet suits, life jackets, sports clothing or sports footwear are included in the appropriate classes of Subdivision 22 Textile, Clothing, Footwear and Leather Mfg;
(b)  manufacturing tents or sleeping bags are included in Class 222110 Made-Up Textile Product Mfg;
(c)  manufacturing toys made of fur or leather are included in Class 226200 Leather and Leather Substitute Product Mfg; and
(d)  manufacturing dinghies and small boats other than canoes and sailboards are included in Class 282210 Boatbuilding.
 
  
Primary Activities:
 
  
Archery equipment mfg
 
  
Canoes mfg
 
  
Cricket sets mfg
 
  
Hang glider mfg
 
  
Fishing tackle mfg
 
  
Hobby product mfg nec
 
  
Lawn bowls equipment mfg
 
  
Rucksacks mfg
 
  
Sailboards mfg
 
  
Skateboards mfg
 
  
Sports goods mfg nec
 
  
Surfboards mfg
 
  
Toys mfg (excluding fur and leather)
 
  
Tricycles mfg
 
 
294900
Manufacturing nec
4.09%
  
This class includes employers engaged in manufacturing musical instruments, umbrellas, brooms, brushes, writing and marking equipment, signs or goods not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing amplifiers, loudspeakers and other electronic musical equipment are included in Class 284900 Other Electronic Equipment Mfg nec;
(b)  making neon signs are in Class 285400 Electric Light and Sign Mfg; and
(c)  signwriting are in Class 785210 Signwriting.
 
  
Primary Activities:
 
  
Architectural model mfg
 
  
Ball point pens mfg
 
  
Brooms mfg
 
  
Brushes mfg
 
  
Computerised sign mfg
 
  
Floor mops mfg
 
  
Hair brushes mfg
 
  
Model mfg nec
 
  
Musical instrument mfg
 
  
Paint brushes mfg
 
  
Pencils mfg
 
  
Pens mfg
 
  
Real estate display sign mfg
 
  
Sign mfg
 
  
Stamp pads mfg
 
  
Staplers mfg
 
  
Tooth brushes mfg
 
  
Umbrellas mfg
 
  
Vacuum flasks mfg
 
  
Wigs mfg
 
Division D Electricity, Gas and Water Supply
This Division includes all employers engaged in the generation, transmission or distribution of electricity; the manufacture of town gas from coal and/or petroleum or the distribution of manufactured town gas, natural gas or liquefied petroleum gas through a mains reticulation system; the storage, purification or supply of water; or the operation of sewerage or drainage systems including sewage treatment plants.
Subdivision 36 Electricity and Gas Supply
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
361
 
Electricity Supply
 
 
361000
Electricity Supply
2.80%
  
This class includes employers engaged in the generation, transmission or distribution of electricity.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  the construction, repair or maintenance of electricity transmission towers or lines, power generation equipment or water storage dams are included in Class 412200 Non-Building Construction nec; and
(b)  the construction, repair or maintenance of power station buildings are included in Class 411300 Non Residential Building Construction.
 
  
Primary Activities:
 
  
Electricity distribution
 
  
Electricity generation
 
  
Electricity supply
 
  
Hydro-electric power generation
 
  
Sub-station operation (electricity supply)
 
362
 
Gas Supply
 
 
362000
Gas Supply
2.80%
  
This class includes employers engaged in the manufacture of town gas from coal and/or petroleum or in the distribution of manufactured town gas, natural gas or liquefied petroleum gas through a system of mains, including pipelines operated on own account.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  treating natural gas to produce purified natural gas or liquefied hydrocarbon gases, or operating natural gas absorption or separation plants are included in Class 120000 Oil and Gas Extraction;
(b)  manufacturing liquefied petroleum gases in conjunction with petroleum refining are included in Class 251000 Petroleum Refining;
(c)  construction, repair or maintenance of gas mains are included in Class 412200 Non-Building Construction nec;
(d)  wholesaling or retailing liquefied petroleum gas in bottles or bulk (except through a mains system) are included in Class 452100 Petroleum Product Wholesaling; and
(e)  operating pipelines for the transport of gas on a contract or fee basis are included in Class 650100 Pipeline Transport.
 
  
Primary Activities:
 
  
Fuel gas distribution (through mains system)
 
  
Gas, coal, distribution (through mains system)
 
  
Gas, liquefied petroleum, distribution (through mains system)
 
  
Gas, liquefied petroleum, reforming (for distribution through mains system)
 
  
Gas, natural, distribution (through mains system)
 
  
Town gas mfg and/or distribution through mains system (incl mixtures of manufactured and town gas)
 
Subdivision 37 Water Supply, Sewerage and Drainage Services
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
370
 
Water Supply, Sewerage and Drainage Services
 
 
370100
Water Supply
2.81%
  
This class includes employers engaged in the storage, purification or distribution of water, by pipeline or carrier. It includes the operation of irrigation systems concerned with the supply of water to the farm, and the supply of steam or hot water.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  operating irrigation systems concerned with the distribution of water on the farm are included in Class 021950 Other Services to Agriculture nec; and
(b)  the construction or repair of water storage dams, mains or pumping stations are included in Class 412200 Non-Building Construction nec.
 
  
Primary Activities:
 
  
Dam operation (water supply)
 
  
Desalination plant operation (water supply)
 
  
Filtration plant operation (water supply)
 
  
Mineral water supply (from the ground)
 
  
Pumping station operation (water supply)
 
  
Reservoir operation (water supply)
 
  
Water supply system operation
 
 
370200
Sewerage and Drainage Services
5.61%
  
This class includes employers engaged in operating sewerage or drainage systems or sewerage treatment plants.
 
  
Exclusions and References:
Employers mainly engaged in the construction or repair of sewerage or stormwater drainage systems are included in Class 412200 Non-Building Construction nec.
 
  
Primary Activities:
 
  
Drainage system operation (town or stormwater)
 
  
Pumping station operation (sewerage)
 
  
Sewerage treatment plant operation
 
  
Sewerage system operation
 
  
Stormwater drainage system operation
 
Division E Construction
This Division includes all employers engaged in constructing buildings (including the on-site assembly and erection of prefabricated buildings), roads, railroads, aerodromes, irrigation projects, harbour or river works, water, gas, sewerage or stormwater drains or mains, electricity or other transmission lines or towers, pipelines, oil refineries or other specified civil engineering projects.
In general, employers engaged in the repair of buildings or of other structures are also included in this Division, as are those engaged in the alteration or renovation of buildings, preparation of mine sites, demolition or excavation.
Employers engaged in certain specified installation activities such as the installation of heating and air conditioning equipment, the on-site assembly of boilers, the installation of fire alarm systems, the installation of blinds and awnings, the installation of petrol bowsers or the installation of electrical wiring are included in this Division.
Employers engaged in providing special building or construction trade services such as structural steel erection, carpentry, bricklaying, concreting, plumbing, painting, plastering, floor and wall tiling or roof tiling and the installation or laying of floor coverings such as carpets or linoleum, are included in this Division.
However, not all employers engaged in installing goods are included in this Division, eg employers engaged in installing household appliances (not requiring electrical or plumbing work in order to be installed) are included in Subdivision 52 in Division G Retail Trade, while employers engaged in installing lifts, escalators, factory assembled boilers or prefabricated “built-in” furniture are included in Division C Manufacturing.
Subdivision 41 General Construction
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
411
 
Building Construction
 
 
411100
House Construction
7.45%
  
This class includes employers engaged in the construction of, or in carrying out alterations, additions, renovations, modifications or general repairs to houses, semi-detached houses, duplexes, low-rise flats, units and town-houses, or in organising or managing these activities as the prime contractor.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  off-site production of prefabricated buildings or building components are included in the appropriate classes of Division C Manufacturing;
(b)  providing special trade repair services such as electrical or plumbing repair are included in the appropriate classes in Subdivision 42 Construction Trade Services; and
(c)  providing architectural or building consultancy services are included in the appropriate classes in Subdivision 78 Business Services.
 
  
Primary Activities:
 
  
Duplex house construction
 
  
House construction
 
  
Houses, prefabricated, assembly, erection or installation (on-site)
 
  
Low-rise or “walk-up” units or flats, construction
 
  
Modifications to houses, duplexes or low rise units, flats or apartments to accommodate the needs of aged and/or temporarily or permanently disabled persons.
 
  
Repair (general), renovation or maintenance of houses, duplexes or low rise flats, units or apartments
 
  
Semi-detached house construction
 
  
Town-house, unit, flat and apartment construction not exceeding three levels above ground
 
  
Waterproofing of house interiors
 
 
411200
Residential Building Construction nec
6.48%
  
This class includes employers engaged in the construction of high-rise residential buildings, or in carrying out alterations, additions or renovation or general repairs to such buildings, or in organising or managing these activities.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  off-site production or manufacture of prefabricated buildings or building components are included in the appropriate classes of Division C Manufacturing;
(b)  the construction of hotels, hostels, hospitals and other public buildings are included in Class 411300 Non-Residential Building Construction;
(c)  providing special trade repair services such as electrical or plumbing repair are included in the appropriate classes in Subdivision 42 Construction Trade Services; and
(d)  providing architectural or building consultancy services are included in the appropriate classes in Subdivision 78 Business Services.
 
  
Primary Activities:
 
  
Apartments construction—high-rise
 
  
High-rise flats construction
 
  
Home units construction, high-rise
 
  
Repair (general) or renovation of residential buildings nec
 
  
Waterproofing of residential buildings interiors
 
 
411300
Non-Residential Building Construction
5.80%
  
This class includes employers engaged in the construction of non-residential buildings such as office buildings, hotels, motels, hostels, hospitals, prisons, or other institutional buildings, in carrying out alterations, additions or renovation or general repairs to such buildings, or in organising or managing their construction.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  off-site production of prefabricated buildings or building components are included in the appropriate classes in Division C Manufacturing;
(b)  providing special trade repair services such as electrical or plumbing repair are included in the appropriate classes in Subdivision 42 Construction Trade Services; and
(c)  providing architectural or building consultancy services are included in the appropriate classes in Subdivision 78 Business Services.
 
  
Primary Activities:
 
  
Commercial buildings construction
 
  
Hotels construction
 
  
Industrial buildings construction
 
  
Institutional buildings construction
 
  
Office building construction
 
  
Power station building construction
 
  
Prefabricated non-residential buildings assembly, erection or installation (on-site; except sheds, garages or carports)
 
  
Religious buildings construction
 
  
Repair (general) or renovation of non-residential buildings
 
412
 
Non-Building Construction
 
 
412100
Road and Bridge Construction
6.35%
  
This class includes employers engaged in the construction or general repair of roads, bridges, aerodrome runways or parking lots, or in organising or managing their construction. The quarrying of earth, soil or filling or other construction materials carried out in conjunction with road or bridge construction by the same employer is included in this class.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing bituminous surfacing materials (except hot-mix bituminous paving) are included in Class 252000 Petroleum and Coal Product Mfg nec;
(b)  the construction of tunnels for any purpose are included in Class 412200 Non-Building Construction nec; and
(c)  providing special trade repair services, or in undertaking special trade construction of component parts of roads or bridges, eg in construction of kerbs or gutters only or in installing electrical wiring for traffic lights, are generally included in the appropriate classes in Subdivision 42 Construction Trade Services.
 
  
Primary Activities:
 
  
Aerodrome runway construction
 
  
Asphalt surfacing
 
  
Bridges construction (incl construction from prefabricated components)
 
  
Elevated highways construction
 
  
Overpasses construction
 
  
Parking lot construction (except buildings)
 
  
Repair or maintenance of roads or bridges
 
  
Road construction or sealing
 
  
Road sub-base or fill quarrying (in conjunction with road construction)
 
  
Viaducts construction
 
 
412200
Non-Building Construction nec
6.36%
  
This class includes employers engaged in the construction of railway permanent way, dams, irrigation systems, harbour or river works, water or gas supply systems, oil refineries (except buildings), pipelines or construction projects not elsewhere classified, in the on-site assembly of boilers, furnaces or heavy electrical machinery from prefabricated components, or in the general repair of such structures, machinery or equipment.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  the installation of factory assembled commercial or industrial boilers are included in Class 276900 Fabricated Metal Product Mfg nec;
(b)  the erection or installation (including on-site fabrication) of metal silos, reservoirs or storage tanks are included in Class 422400 Structural Steel Erection Services;
(c)  the installation of hot water systems are included in Class 423100 Plumbing Services; and
(d)  providing special trade repair services, or in undertaking special trade construction of component parts for canals, dams, etc, eg in constructing stone retaining walls only or in constructing or repairing fences only, are generally included in the appropriate classes in Subdivision 42 Construction Trade Services.
 
  
Primary Activities:
 
  
Boilers construction (on-site assembly from prefabricated components)
 
  
Bowling greens construction
 
  
Breakwaters construction
 
  
Cable laying (subterranean)
 
  
Canals construction
 
  
Dams construction
 
  
Distribution lines, electricity or communication, construction
 
  
Dredging (harbours or rivers)
 
  
Electrical machinery, heavy, installation (on-site assembly)
 
  
Flood control systems construction
 
  
Furnaces construction (for industrial plants from prefabricated components)
 
  
Golf courses construction
 
  
Harbour works construction (except buildings)
 
  
Hydro electric plant construction (except buildings)
 
  
Irrigation systems construction
 
  
Jetties construction
 
  
Kilns construction
 
  
Lake construction
 
  
Mine site construction nec
 
  
Oil refineries construction (except buildings)
 
  
Pile driving (including sheet pile driving)
 
  
Pipelines construction
 
  
Playground equipment installation
 
  
Power plant construction (except buildings)
 
  
Railway permanent way construction
 
  
River works construction
 
  
Sewage treatment plants construction
 
  
Sewage or stormwater drainage systems construction
 
  
Sports fields construction
 
  
Swimming pools, below ground concrete or fibreglass, construction and/or maintenance and/or repair
 
  
Swimming pools, above ground erection and/or maintenance and/or repair
 
  
Television or radio transmitting towers construction
 
  
Tunnels construction
 
Subdivision 42 Construction Trade Services
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
421
 
Site Preparation Services
 
 
421010
Demolition
14.05%
  
This class includes employers engaged in the demolition of buildings and structures, including partial demolition and removal of asbestos materials from buildings.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  quarrying sand or gravel are included in Class 141100 Gravel and Sand Quarrying;
(b)  quarrying earth soil or filling (except in conjunction with construction activities at the same employer) are included in Class 141900 Construction Material Mining nec; and
(c)  selling sand, gravel or other quarried construction materials are included in Class 453900 Building Supplies Wholesaling nec.
 
  
Primary Activities:
 
  
Asbestos removal services
 
  
Demolition of buildings or other structures
 
 
421020
Site Preparation Services
7.06%
  
This class includes employers engaged in earthmoving work such as levelling of construction sites, excavation of foundations, trench digging or removal of overburden from mine sites.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  quarrying sand or gravel are included in Class 141100 Gravel and Sand Quarrying;
(b)  quarrying earth soil or filling (except in conjunction with construction activities at the same employer) are included in Class 141900 Construction Material Mining nec; and
(c)  selling sand, gravel or other quarried construction materials are included in Class 453900 Building Supplies Wholesaling nec.
 
  
Primary Activities:
 
  
Construction equipment and crane (fixed or mobile) operation
 
  
Earthmoving
 
  
Excavation
 
  
Explosives laying
 
  
Ground de-watering
 
  
Hiring earthmoving plant (with operators)
 
  
Land clearing (except rural)
 
  
Levelling (construction sites)
 
  
Mine site preparation
 
  
Removal of overburden
 
  
Trench digging
 
422
 
Building Structure Services
 
 
422110
Concrete Construction Services
15.14%
  
This class includes employers engaged in the installation and dismantling of formwork, formwork systems and in pumping, pouring and concreting work for building and civil construction work.
 
  
Employers mainly engaged in
(a)  concrete paving and concrete pumping and pouring for concrete slabs and foundations for house construction are included in Class 422120 Concrete Paving Services;
(b)  terrazzo laying are included in Class 424300 Tiling and Carpeting Services;
(c)  brick paving are included in Class 425100 Landscaping Services;
(d)  drilling and cutting of concrete for paths and driveways are included in Class 442120 Concrete Paving Services; and
(e)  concrete pumping operations with no formwork, paving or finishing services are included in Class 774320 Plant and Machinery Hiring and Leasing With Operator.
 
  
Primary Activities:
 
  
Concrete drilling and cutting (except for paths and driveways)
 
  
Concrete pumping operations (including formwork or paving)
 
  
Concrete work on construction projects, including related steel fixing
 
  
Formwork and formwork systems, installation and dismantling
 
  
Foundations, concrete, construction, other than house construction
 
 
422120
Concrete Paving Services
9.38%
  
This class includes employers engaged in concrete pumping, pouring and paving of footpaths, kerbs, gutters, driveways and pouring concrete slabs and foundations for house construction.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  concrete pumping and pouring for building and civil construction are included in Class 422110 Concrete Construction Services;
(b)  concrete drilling and cutting apart from paths and driveways are included in Class 42210 Concrete Construction Services; and
(c)  concrete pumping operations with no formwork, paving or finishing services are included in Class 774320 Plant and Machinery Hiring and Leasing With Operator.
 
  
Primary Activities:
 
  
Concrete drilling and cutting for paths or driveways
 
  
Footpaths, concrete, construction
 
  
Foundations, concrete, house construction
 
  
Kerb and guttering, concrete, construction
 
  
Repair and levelling of concrete floors
 
  
Repair of kerbs, gutters or other concrete structural products
 
 
422200
Bricklaying Services
14.22%
  
This class includes employers engaged in bricklaying or concrete block laying.
 
  
Primary Activities:
 
  
Bricklaying
 
  
Concrete block laying
 
  
Repair of brickwork
 
  
Stonework on construction projects
 
 
422300
Roofing Services
12.73%
  
This class includes employers engaged in roof tiling, metal roof fixing and roofing repairs.
 
  
Exclusions and References:
Employers mainly engaged in the installation of acoustical and other insulation materials are included in Class 425940 Construction Services nec.
 
  
Primary Activities:
 
  
Fascia panel fixing
 
  
Metal roof fixing
 
  
Roof plumbing including guttering installation
 
  
Roof tiling
 
  
Roofing materials installation nec
 
 
422400
Structural Steel Erection Services
11.24%
  
This class includes employers engaged in the erection (including on-site fabrication) of metal silos, storage tanks or structural steel components for buildings or other structures such as bridges, overhead cranes or electricity transmission towers.
 
  
Exclusions and References:
Employers mainly engaged in the construction of complete structures such as buildings, bridges, towers or oil refinery plant (which incorporate structural steel components) are included in the appropriate classes in Subdivision 41 General Construction.
 
  
Primary Activities:
 
  
Reinforcing steel erection
 
  
Silos, metal, erection
 
  
Storage tanks, metal, erection
 
  
Structural steel erection
 
  
Trusses or joists, steel, erection
 
  
Welding work on construction projects
 
423
 
Installation Trade Services
 
 
423100
Plumbing Services
5.30%
  
This class includes employers engaged in plumbing or draining (except sewage or stormwater drains construction) or septic tank installation. Plumbing work arising from the installation of appliances is included in this class.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  the construction of sewerage or stormwater drainage systems are included in Class 412200 Non-Building Construction nec;
(b)  installation of garden sprinkler and/or drainage systems are included in Class 425100 Landscaping Services; and
(c)  roof plumbing including guttering installation are included in Class 422300 Roofing Services.
 
  
Primary Activities:
 
  
Drains construction, cleaning or repairing (except sewerage or stormwater drains)
 
  
Fire sprinkler system installation
 
  
Gas appliance repair
 
  
Gas plumbing
 
  
Hot water systems installation
 
  
Plumbing (except marine)
 
  
Plumbing trade services nec (pipe freezing and leak location services)
 
  
Repair of installed plumbing
 
  
Septic tank installation
 
  
Solar hot water systems installation
 
 
423200
Electrical Services
3.32%
  
This class includes employers engaged in the installation of electrical wiring or fittings in buildings or other construction projects. Electrical work arising from the installation of appliances is included in this class.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  repairing electricity transmission or distribution lines are included in Class 412200 Non-Building Construction nec;
(b)  installing fire and/or security systems are included in Class 423400 Telecommunications, Alarm and Security System Services; and
(c)  installing domestic electrical appliances not requiring electrical work or in repairing electrical appliances are included in Class 526110 Household Equipment Repair Services (Electrical).
 
  
Primary Activities:
 
  
Domestic exhaust fans installation
 
  
Electric floor heating systems installation
 
  
Electric light or power installation
 
  
Electric wiring installation on construction projects
 
  
Electrical work on construction projects
 
  
Repair or maintenance of electrical wiring (except of electricity transmission or distribution lines)
 
  
Repair or maintenance of traffic signal lights
 
 
423300
Air Conditioning and Heating Services
4.06%
  
This class includes employers engaged in the installation and repair and maintenance of household, industrial or commercial heating, refrigeration or air conditioning equipment, or in the installation of air conditioning duct work and mechanical ventilation systems.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing air conditioning duct work are included in Class 275900 Sheet Metal Product Mfg nec;
(b)  the on-site assembly of industrial furnaces from prefabricated components are included in Class 412200 Non-Building Construction nec; and
(c)  installing motor vehicle air conditioning equipment are included in Class 462300 Motor Vehicle New or Used Part Dealing.
 
  
Primary Activities:
 
  
Air conditioning duct work installation, repair and maintenance
 
  
Air conditioning equipment installation including maintenance
 
  
Coolroom refrigerator installation
 
  
Freezer room construction
 
  
Heating equipment installation (except industrial furnaces)
 
  
Oil heaters installation
 
  
Refrigeration equipment installation
 
  
Temperature controlled structures installation
 
  
Ventilation equipment installation and/or repair nec
 
 
423400
Telecommunication, Alarm and Security System Installation Services
1.80%
  
This class includes employers engaged in installing telecommunications, fire protection, detection and control systems, and in installing security systems.
 
  
Primary Activities:
 
  
Alarm system, fire, installation excluding installing fire sprinklers
 
  
Cable, television, installation
 
  
Closed circuit video surveillance systems installation
 
  
Security systems, installation
 
  
Smoke detectors, installation
 
  
Telecommunications cabling and wiring
 
  
Telephone installation
 
424
 
Building Completion Services
 
 
424110
Cement Rendering and Plastering
12.28%
  
This class includes employers engaged in Cement rendering and solid plastering.
 
  
Primary Activities:
 
  
Cement rendering of buildings
 
  
Solid plaster work
 
 
424120
Plasterboard and Decorative Plaster Fixing
11.96%
  
This class includes employers engaged in plasterboard and decorative plaster fixing or finishing.
 
  
Primary Activities:
 
  
Decorative plaster finishing
 
  
Fibrous plaster fixing or finishing
 
  
Plasterboard fixing or finishing
 
 
424200
Carpentry Services
11.38%
  
This class includes employers engaged in carpentry work on construction projects.
 
  
Exclusions and References:
Employers mainly engaged in the installation (except on-site fabrication) of prefabricated, wooden built-in cabinets, cupboards or shop fronts or kitchens are included in Class 232300 Wooden Structural Component Mfg.
 
  
Primary Activities:
 
  
Bathroom and/or kitchen mfg and/or installation (on-site fabrication only)
 
  
Carpentry work on construction projects
 
  
Flooring, wooden, fixing
 
  
Joinery work on construction projects (on-site fabrication only)
 
  
Roof trusses, wooden, fixing
 
 
424300
Tiling and Carpeting Services
10.69%
  
This class includes employers engaged in laying or setting wall or floor coverings to pre-existing surfaces.
 
  
Primary Activities:
 
  
Carpet or carpet tile laying
 
  
Cork flooring laying
 
  
Floor sanding, polishing of pre-existing floors
 
  
Floor tiling (using ceramic, concrete or cut stone tiles)
 
  
Floor coverings laying nec
 
  
Linoleum or linotile fixing
 
  
Mosaic work on construction projects
 
  
Slate flooring installation
 
  
Terrazzo laying
 
  
Tiling—other
 
  
Wall tiling (using ceramic, concrete or cut stone tiles)
 
 
424400
Painting and Decorating Services
11.69%
  
This class includes employers engaged in painting, decorating or wall papering houses or other structures.
 
  
Primary Activities:
 
  
Abrasive blasting of structural items on building or construction sites
 
  
House painting
 
  
Painting of buildings or other structures
 
  
Paper hanging
 
  
Spray painting of buildings or other structures
 
  
Wall papering
 
 
424510
Aluminium Door and Window Installation
6.29%
  
This class includes employers engaged in aluminium framed glass window and door installation.
 
  
Exclusions and References:
Employers mainly engaged in the fabrication of aluminium and timber framed glass products are included in the appropriate classes in Division C Manufacturing.
 
  
Primary Activities:
 
  
Aluminium door installation
 
  
Aluminium window installation
 
 
424520
Glazing Services
6.35%
  
This class includes employers engaged in glazing, including glass installation and repair work other than aluminium window and door installation.
 
  
Primary Activities:
 
  
Glazing
 
  
Greenhouse installation
 
  
Skylight installation
 
  
Window curtain wall installation
 
  
Window installation (other than aluminium)
 
  
Window insulation fixing (for noise, heat or light)
 
  
Window frame installation
 
425
 
Other Construction Services
 
 
425100
Landscaping Services
6.32%
  
This class includes employers engaged in constructing landscapes, including landforming, provision of retaining walls and paths, garden drainage control and garden watering systems, garden features and planting. Initial planting by the same employer is included.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  landscape consultancy and design services are included in Class 782100 Architectural Services; and
(b)  garden maintenance activities are included in Class 952510 Gardening Services.
 
  
Primary Activities:
 
  
Fence construction (except agricultural)
 
  
Garden and streetscape planting
 
  
Garden design implementation
 
  
Garden drainage systems installation (except agricultural)
 
  
Garden sprinkler systems installation (except irrigation systems)
 
  
Landscape construction
 
  
Lawn construction
 
  
Rockery work
 
 
425910
Scaffolding Services
10.62%
  
This class includes employers engaged in erecting and dismantling scaffolding.
 
  
Primary Activities:
 
  
Installation and dismantling of temporary personnel and materials hoists
 
  
Rigging work
 
  
Scaffolding construction
 
 
425920
Exterior/Interior Blind and Awning Installation Services
6.29%
  
This class includes employers engaged in installation and maintenance of exterior blinds and awnings.
 
  
Primary Activities:
 
  
Awnings installation or repair
 
  
Blinds installation or repair
 
  
Flywire screens, shutters or blinds installation
 
  
Garage door installation
 
  
Security roller shutter installation
 
 
425930
Building Exterior Cleaning and Maintenance Services
11.35%
  
This class includes employers engaged in cleaning and maintenance of building exteriors.
 
  
Primary Activities:
 
  
Abrasive blasting of building exteriors
 
  
Steam-cleaning of building exteriors
 
  
Waterproofing of buildings
 
  
Window cleaning—exterior
 
 
425940
Construction Services nec
6.42%
  
This class includes employers engaged in special trade contract work not elsewhere classified.
 
  
Primary Activities:
 
  
House removal, transportation and re-stumping
 
  
Insulation materials installation
 
  
On-site assembly and/or erection of wooden or metal pre-fabricated garden sheds, carports or garages
 
  
Petrol bowsers installation
 
  
Road and line marking
 
  
Stage, temporary, erection
 
  
Traffic sign (electric) installation and/or maintenance
 
  
Traffic sign (non-electric) installation and/or maintenance
 
  
Water bore drilling
 
Division F Wholesale
This Division includes all employers engaged in wholesale trade. The term ‘wholesale trade’ is used here in the broad sense to include the resale (as agents or principals) of new or used goods to businesses or to institutional (including Government) users.
Employers engaged in wholesale trade include wholesale merchants who take title to the goods they sell; commission agents, import and export agents and purchasing agents; petroleum products distributors; and cooperatives and marketing boards engaged in marketing farm products.
Employers who are engaged in wholesale trade, but who do not mechanically or manually handle or store or deliver goods, should be classified in this Division in Class 479920 Wholesale Trade Agent. Employers who mechanically or manually handle or store or deliver goods should be classified in the relevant class in this Division according to the commodity they wholesale.
Employers engaged in reselling their own goods by auction are included in this Division, but employers which are engaged in providing auctioning services for others are included in Division L Property and Business Services.
Employers engaged in wholesaling or marketing goods that they have manufactured, should be classified in the relevant class in Division C Manufacturing.
Subdivision 45 Basic Material Wholesaling
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
451
 
Farm Produce Wholesaling
 
 
451100
Wool Wholesaling
3.94%
  
This class includes employers engaged in purchasing or selling wool, or in providing wool reclassing or bulk classing services.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  providing wool classing services are included in Class 021950 Other Services to Agriculture nec;
(b)  providing wool dumping services are included in Class 664900 Services to Transport nec; and
(c)  providing wool testing services are included in Class 782910 Laboratory Services nec.
 
  
Primary Activities:
 
  
Wool broker
 
  
Wool re-classing or bulk classing service
 
  
Wool wholesaling
 
 
451200
Cereal Grain Wholesaling
3.96%
  
This class includes employers (including wholesaling employers operated by marketing authorities) engaged in wholesaling wheat or other cereal grains.
 
  
Exclusions and References:
Employers mainly engaged in wholesaling milled or polished rice are included in Class 471900 Grocery Wholesaling nec.
 
  
Primary Activities:
 
  
Cereal grains wholesaling
 
 
451900
Farm Produce and Supplies Wholesaling nec
3.68%
  
This class includes employers (including wholesaling employers operated by marketing authorities) engaged in purchasing and reselling or in selling as agents livestock (by auction or private treaty), skins, hides or tallow, stock feed, fertilisers, veterinary or other farm supplies, or wholesaling agricultural products not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  wholesaling wool are included in Class 451100 Wool Wholesaling;
(b)  wholesaling cereal grains are in Class 451200 Cereal Grain Wholesaling;
(c)  wholesaling agricultural machinery and equipment are in Class 461100 Farm and Construction Machinery Wholesaling; and
(d)  wholesaling meat, poultry, eggs, dairy products, fruit, vegetables, honey, etc, are included in the appropriate classes in Group 471 Food, Drink and Tobacco Wholesaling.
 
  
Primary Activities:
 
  
Agricultural chemicals wholesaling
 
  
Drugs, veterinary, wholesaling
 
  
Farm produce wholesaling nec
 
  
Farm supplies wholesaling nec
 
  
Feed wholesaling
 
  
Fence posts wholesaling (except timber)
 
  
Fencing wire wholesaling
 
  
Fertiliser wholesaling
 
  
Flowers, cut, wholesaling
 
  
Hides wholesaling
 
  
Horticultural, nursery stock, wholesaling
 
  
Leather wholesaling
 
  
Livestock wholesaling
 
  
Meat meal wholesaling
 
  
Orchard supplies wholesaling nec
 
  
Pesticides wholesaling
 
  
Seeds, farm or garden, wholesaling
 
  
Skins wholesaling
 
  
Sugar, raw, wholesaling
 
  
Tallow wholesaling
 
  
Tobacco leaf wholesaling
 
  
Trees or shrubs, potted, wholesaling
 
  
Vegetable oil meal wholesaling
 
452
 
Mineral, Metal and Chemical Wholesaling
 
 
452100
Petroleum Product Wholesaling
3.58%
  
This class includes employers engaged in wholesaling petroleum or petroleum products or in retailing liquefied petroleum gas (in bulk or containers), heating oil or other fuel oils.
 
  
Primary Activities:
 
  
Bitumen wholesaling
 
  
Crude oil wholesaling
 
  
Crude petroleum wholesaling
 
  
Diesel oil wholesaling
 
  
Distillate wholesaling
 
  
Fuel oil wholesaling
 
  
Heating oil dealing
 
  
Kerosene wholesaling
 
  
Liquefied petroleum gas (LPG) dealing (in bulk or in containers)
 
  
Oils or greases, industrial or lubricating, wholesaling
 
  
Paraffin wholesaling
 
  
Petrol wholesaling
 
  
Petroleum products wholesaling
 
 
452200
Metal and Mineral Wholesaling
4.51%
  
This class includes employers engaged in wholesaling pig iron, ingot steel or semi-fabricated products of iron or steel such as sheet, strip, bars, rods, sections, structural steel or tubes; wholesaling minerals (including coal or coke) nec; or wholesaling metal waste or scrap.
 
  
Primary Activities:
 
  
Bearing metals wholesaling
 
  
Briquettes wholesaling
 
  
Charcoal wholesaling
 
  
Coal wholesaling
 
  
Coke wholesaling
 
  
Metal scrap wholesaling
 
  
Metallic ores wholesaling
 
  
Mineral earths wholesaling
 
  
Minerals wholesaling nec
 
  
Precious metals scrap dealing
 
  
Steel bars, plates, rods, sheets or strip wholesaling
 
 
452300
Chemical Wholesaling
2.50%
  
This class includes employers engaged in wholesaling chemicals or allied products nec including waste or scrap whose wholesaling is primary to this class.
 
  
Primary Activities:
 
  
Acids wholesaling
 
  
Adhesives wholesaling
 
  
Alcohol, industrial, wholesaling
 
  
Bleaching compounds wholesaling
 
  
Chemical colours wholesaling
 
  
Chemicals wholesaling nec
 
  
Cleansers, abrasive, wholesaling
 
  
Dry-cleaning preparations wholesaling
 
  
Dyestuffs wholesaling
 
  
Explosives wholesaling (except ammunition)
 
  
Gases, industrial, wholesaling (except liquefied petroleum gas)
 
  
Gelatine wholesaling
 
  
Laboratory chemical wholesaling
 
  
Liquefied gases wholesaling (except liquefied petroleum gas)
 
  
Marine oils wholesaling
 
  
Matches wholesaling
 
  
Methylated spirits wholesaling
 
  
Oil treating compounds wholesaling
 
  
Oils or fats wholesaling (except tallow, lard or cooking oils or fats)
 
  
Pigments wholesaling
 
  
Plastic blocks, rods, plates or other unfinished forms wholesaling
 
  
Plastic film sheeting wholesaling
 
  
Plasticisers wholesaling
 
  
Polishes, French
 
  
Polishes wholesaling
 
  
Synthetic rubber wholesaling
 
  
Tanning requisites wholesaling
 
  
Water proofing compounds wholesaling
 
453
 
Builders Supplies Wholesaling
 
 
453100
Timber Wholesaling
5.76%
  
This class includes employers engaged in dealing in timber (except firewood).
 
  
Exclusions and References:
Employers mainly engaged in firewood wholesaling are included in Class 479910 Wholesaling nec.
 
  
Primary Activities:
 
  
Plywood dealing
 
  
Timber dealing (except firewood)
 
  
Veneer, wood, dealing
 
 
453900
Building Supplies Wholesaling nec
4.11%
  
This class includes employers engaged in dealing in builders’ hardware or building materials not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in installing plumbing, insulation, tiles or most other building components are included in the appropriate classes in Division E Construction.
 
  
Primary Activities:
 
  
Abrasives dealing (except abrasive cleansers)
 
  
Asbestos cement sheets, pipes or boards dealing
 
  
Awnings wholesaling (except textile)
 
  
Bathroom or toilet fittings wholesaling
 
  
Bricks dealing
 
  
Builders’ hardware dealing nec
 
  
Building materials dealing nec
 
  
Cement wholesaling
 
  
Clothes hoists wholesaling
 
  
Doors or windows dealing
 
  
Earthenware construction goods dealing
 
  
Galvanised iron products dealing
 
  
Gas fittings wholesaling
 
  
Guttering or down pipes dealing
 
  
Hand tools wholesaling (incl power operated)
 
  
Hot water systems wholesaling
 
  
Insulating materials wholesaling
 
  
Locks wholesaling
 
  
Mineral turpentine wholesaling
 
  
Paint wholesaling
 
  
Plaster wholesaling
 
  
Plastic decorative laminated sheets wholesaling
 
  
Plastic wood wholesaling
 
  
Plumbers’ fittings wholesaling
 
  
Reinforcing wire dealing
 
  
Roller shutters dealing
 
  
Roofing materials wholesaling
 
  
Sand dealing
 
  
Screening wire wholesaling
 
  
Screens, window, wholesaling
 
  
Stains wholesaling
 
  
Stonecutters’ tools dealing
 
  
Swimming pools, below ground fibreglass, wholesaling
 
  
Tiles wholesaling (except non-ceramic floor tiles)
 
  
Wall or ceiling boards wholesaling
 
  
Wallpaper wholesaling
 
  
Wire netting wholesaling
 
  
Wire or cable dealing (except fencing wire or electric cable)
 
  
Woodworking tools wholesaling
 
Subdivision 46 Machinery and Motor Vehicle Wholesaling
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
461
 
Machinery and Equipment Wholesaling
 
 
461100
Farm and Construction Machinery Wholesaling
2.22%
  
This class includes employers engaged in wholesaling agricultural machinery, agricultural implements, earth-moving or other construction machinery or equipment or parts for such equipment.
 
  
Primary Activities:
 
  
Agricultural implements wholesaling
 
  
Agricultural machinery wholesaling
 
  
Construction machinery or equipment wholesaling
 
  
Parts, agricultural or construction machinery, wholesaling
 
  
Windmills wholesaling
 
 
461200
Professional Equipment Wholesaling
0.82%
  
This class includes employers engaged in wholesaling scientific, medical or other professional equipment.
 
  
Primary Activities:
 
  
Medical equipment wholesaling nec
 
  
Professional equipment wholesaling
 
  
Scientific equipment wholesaling
 
  
Spectacles wholesaling
 
  
Sunglasses wholesaling
 
 
461300
Computer Wholesaling
0.36%
  
This class includes employers engaged in wholesaling computers or computer peripheral equipment.
 
  
Primary Activities:
 
  
Computer peripherals wholesaling
 
  
Computers, electronic, wholesaling
 
 
461400
Business Machine Wholesaling nec
1.05%
  
This class includes employers engaged in wholesaling office or business machines or equipment not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in wholesaling computers or computer peripheral equipment are included in Class 461300 Computer Wholesaling.
 
  
Primary Activities:
 
  
Business machines or equipment wholesaling (except furniture or computing equipment)
 
  
Photocopying machines wholesaling
 
 
461500
Electrical and Electronic Equipment Wholesaling nec
1.22%
  
This class includes employers engaged in wholesaling electrical or electronic equipment not elsewhere classified.
 
  
Primary Activities:
 
  
Air conditioning equipment, electric commercial, wholesaling
 
  
Alarm systems, electric or electronic, wholesaling
 
  
Batteries, dry cell, wholesaling
 
  
Bulbs or tubes, electric light, wholesaling
 
  
Cable or wire, electric, wholesaling
 
  
Communications equipment, industrial, wholesaling
 
  
Electric fittings dealing nec
 
  
Electrical equipment, industrial, wholesaling nec
 
  
Electrical distribution equipment wholesaling
 
  
Electrical measuring or testing instruments wholesaling
 
  
Electronic equipment, industrial, wholesaling nec
 
  
Generators, electricity, wholesaling
 
  
Light fittings, electric, dealing
 
  
Motors, electric, wholesaling
 
  
Refrigeration equipment, commercial, wholesaling
 
  
Sound recording or reproducing equipment, industrial, wholesaling
 
  
Switchgear, electrical, wholesaling
 
  
Telephone or telegraph equipment wholesaling
 
  
Welding equipment, electrical, wholesaling
 
 
461900
Machinery and Equipment Wholesaling nec
2.25%
  
This class includes employers engaged in wholesaling machinery, parts or equipment not elsewhere classified.
 
  
Primary Activities:
 
  
Air conditioning equipment, non-electric commercial, wholesaling
 
  
Bearings wholesaling
 
  
Compressors, air or gas, wholesaling
 
  
Distilling equipment wholesaling
 
  
Dry-cleaning machinery or equipment wholesaling
 
  
Food processing machinery or equipment wholesaling
 
  
Forging machinery or equipment wholesaling
 
  
Foundry machinery or equipment wholesaling
 
  
Furnaces or furnace equipment, industrial, wholesaling (except electrical)
 
  
Furniture, office, wholesaling
 
  
Gas generators or equipment wholesaling
 
  
Hairdressers’ equipment wholesaling
 
  
Helicopter wholesaling
 
  
Industrial machinery or equipment wholesaling nec
 
  
Internal combustion engines wholesaling (except motor vehicle engines)
 
  
Laundry machinery or equipment wholesaling (except domestic)
 
  
Leather working machinery or equipment wholesaling
 
  
Light planes wholesaling
 
  
Lubricating machinery or equipment wholesaling
 
  
Machine attachments, parts or accessories wholesaling
 
  
Machine tools wholesaling
 
  
Marine engines wholesaling (except outboard motors)
 
  
Materials handling equipment wholesaling
 
  
Metalworking machinery wholesaling
 
  
Milk processing machinery or equipment wholesaling
 
  
Mining machinery or equipment wholesaling
 
  
Paper making machinery or equipment wholesaling
 
  
Printing machinery or equipment wholesaling
 
  
Pumping machinery or equipment wholesaling
 
  
Rubber making or working machinery or equipment wholesaling
 
  
Tanning machinery or equipment wholesaling
 
  
Textile working machinery or equipment wholesaling
 
  
Weighing machinery wholesaling nec
 
  
Welding machinery or equipment, non-electric, wholesaling
 
  
Wire working machinery or equipment wholesaling
 
  
Woodworking machinery or equipment wholesaling
 
462
 
Motor Vehicle Wholesaling
 
 
462100
Car Wholesaling
2.28%
  
This class includes employers engaged in wholesaling new motor cars.
 
  
Primary Activities:
 
  
New car distributing
 
  
New car wholesaling
 
  
Used car wholesaling
 
 
462200
Commercial Vehicle Wholesaling
2.41%
  
This class includes employers engaged in wholesaling commercial motor vehicles, either new or used.
 
  
Exclusions and References:
Employers mainly engaged in repair of commercial vehicles are included in Class 532900 Automotive Repairs and Services nec.
 
  
Primary Activities:
 
  
Buses, wholesaling
 
  
Commercial vehicles dealing
 
  
Trucks wholesaling
 
 
462300
Motor Vehicle New or Used Part Dealing
2.44%
  
This class includes employers engaged in dealing in new or used parts or accessories for motor vehicles (except motorcycles).
 
  
Exclusions and References:
Employers mainly engaged in second hand car dealing are included in Class 531100 Car Retailing.
 
  
Primary Activities:
 
  
Automotive battery wholesaling
 
  
Automotive air conditioning dealing or installation
 
  
Car radios or cassette players dealing, installation or repair
 
  
Motor vehicle accessories, new or used, dealing
 
  
Motor vehicle parts, new or used, dealing
 
  
Tyre wholesaling
 
 
462400
Motor Vehicle Dismantling
3.65%
  
This class includes employers engaged in dismantling motor vehicles.
 
  
Exclusions and References:
Employers mainly engaged in second hand car dealing are included in Class 531100 Car Retailing.
 
  
Primary Activities:
 
  
Motor vehicle dismantling
 
Subdivision 47 Personal and Household Good Wholesaling
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
471
 
Food, Drink and Tobacco Wholesaling
 
 
471100
Meat Wholesaling
5.23%
  
This class includes employers engaged in wholesaling fresh or frozen meat.
 
  
Exclusions and References:
Employers mainly engaged in wholesaling fresh or frozen poultry or rabbit meat are included in Class 471200 Poultry and Smallgood Wholesaling.
 
  
Primary Activities:
 
  
Frozen meat wholesaling (except poultry or rabbit meat)
 
  
Meat wholesaling (except canned, cured or smoked or poultry or rabbit meat)
 
 
471200
Poultry and Smallgood Wholesaling
5.38%
  
This class includes employers engaged in wholesaling bacon, ham, smallgoods, poultry, or rabbit meat.
 
  
Primary Activities:
 
  
Bacon wholesaling
 
  
Ham wholesaling
 
  
Poultry wholesaling (dressed, frozen or packed; except canned)
 
  
Rabbit meat wholesaling
 
  
Sausages wholesaling
 
  
Smallgoods wholesaling
 
 
471300
Dairy Produce Wholesaling
5.11%
  
This class includes employers engaged in wholesaling dairy produce or ice cream.
 
  
Primary Activities:
 
  
Butter wholesaling
 
  
Cheese wholesaling
 
  
Cream wholesaling
 
  
Dairy products wholesaling
 
  
Ice cream wholesaling
 
  
Milk wholesaling (except canned)
 
 
471400
Fish Wholesaling
5.17%
  
This class includes employers engaged in wholesaling fresh or frozen fish or other seafoods (except canned).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  operating vessels which both catch and process fish or other seafoods are included in the appropriate classes in Group 041 Marine Fishing; and
(b)  cleaning, cooking or freezing crustaceans or molluscs other than oysters or in freezing filleted fish are included in Class 217300 Seafood Processing.
 
  
Primary Activities:
 
  
Crustaceans wholesaling (incl processed, except canned)
 
  
Fish wholesaling
 
  
Molluscs wholesaling (incl processed, except canned)
 
  
Oysters freezing
 
  
Seafoods, fresh or frozen, wholesaling
 
 
471500
Fruit and Vegetable Wholesaling
5.04%
  
This class includes employers (including wholesaling employers of marketing authorities) engaged in wholesaling, washing or packing fresh fruit or vegetables.
 
  
Exclusions and References:
Employers mainly engaged in fruit drying (except sun drying) are included in Class 213000 Fruit and Vegetable Processing.
 
  
Primary Activities:
 
  
Fruit, fresh, wholesaling, washing or packing
 
  
Vegetables, fresh, wholesaling, washing or packing
 
 
471600
Confectionery and Soft Drink Wholesaling
4.76%
  
This class includes employers engaged in wholesaling confectionery or soft drinks.
 
  
Exclusions and References:
Employers mainly engaged in canning or bottling soft drinks, aerated waters or cordials are included in Class 218100 Soft Drink, Cordial and Syrup Mfg.
 
  
Primary Activities:
 
  
Aerated waters wholesaling
 
  
Confectionery wholesaling
 
  
Cordials, aerated or carbonated, wholesaling
 
  
Nuts wholesaling (roasted, salted or sugar coated)
 
  
Potato crisps wholesaling
 
  
Soft drinks wholesaling
 
 
471700
Liquor Wholesaling
3.17%
  
This class includes employers engaged in wholesaling beer, wine or spirits, or in breaking down bulk quantities and bottling (except blending) wine or spirits.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  blending wine are included in Class 218300 Wine Mfg; and
(b)  blending brandy are included in Class 218400 Spirit Mfg.
 
  
Primary Activities:
 
  
Alcoholic beverages wholesaling
 
 
471800
Tobacco Product Wholesaling
2.67%
  
This class includes employers engaged in wholesaling cigarettes, cigars or other tobacco products (except leaf tobacco).
 
  
Exclusions and References:
Employers mainly engaged in wholesaling tobacco leaf are included in Class 451900 Farm Produce and Supplies Wholesaling nec.
 
  
Primary Activities:
 
  
Tobacco products wholesaling
 
 
471900
Grocery Wholesaling nec
5.49%
  
This class includes employers engaged in wholesaling groceries or food not elsewhere classified, in blending or repacking tea, or in repacking flour, cereal foods, dried fruits or other groceries, the wholesaling of which is primary to this class.
 
  
Primary Activities:
 
  
Biscuits wholesaling
 
  
Canned foods wholesaling
 
  
Cereal foods wholesaling
 
  
Chinese groceries wholesaling
 
  
Coffee wholesaling
 
  
Condiments wholesaling
 
  
Contract packing of groceries (the wholesaling of which is primary to this class)
 
  
Cooking oils or fats wholesaling
 
  
Egg and egg products wholesaling
 
  
Food wholesaling nec
 
  
Groceries wholesaling nec
 
  
Health foods wholesaling
 
  
Honey wholesaling
 
  
Margarine wholesaling
 
  
Milk, dried, condensed or concentrated, wholesaling
 
  
Preserved fruits or vegetables wholesaling
 
  
Rice, milled or polished, wholesaling
 
  
Salt, household, wholesaling
 
  
Seafoods, canned, wholesaling
 
  
Tea blending or repacking
 
  
Tea wholesaling
 
  
Vinegar wholesaling or bottling
 
  
Vitamin and mineral supplement wholesaling
 
  
Yeast wholesaling
 
472
 
Textile, Clothing and Footwear Wholesaling
 
 
472100
Textile Product Wholesaling
2.01%
  
This class includes employers engaged in wholesaling textiles or textile products not elsewhere classified.
 
  
Primary Activities:
 
  
Awnings, textile, wholesaling
 
  
Bags or sacks, textile, wholesaling
 
  
Blankets wholesaling
 
  
Blinds, textile, wholesaling
 
  
Canvas goods wholesaling nec
 
  
Cordage wholesaling
 
  
Elasticised fabrics wholesaling
 
  
Fabrics, textile, wholesaling
 
  
Felt wholesaling (except floor coverings)
 
  
Glass fibre fabrics wholesaling
 
  
Household linen wholesaling
 
  
Lace wholesaling
 
  
Narrow fabrics wholesaling
 
  
Netting, textile, wholesaling
 
  
Rope wholesaling (except wire rope)
 
  
Sail cloth wholesaling
 
  
Sewing thread wholesaling
 
  
Soft furnishings wholesaling
 
  
String wholesaling
 
  
Tarpaulins wholesaling
 
  
Tents wholesaling
 
  
Textiles wholesaling nec
 
  
Thread wholesaling
 
  
Towels wholesaling
 
  
Trimmings, textile, wholesaling
 
  
Yarns wholesaling
 
 
472200
Clothing Wholesaling
1.90%
  
This class includes employers engaged in wholesaling clothing.
 
  
Primary Activities:
 
  
Clothing wholesaling
 
  
Hosiery wholesaling
 
  
Millinery wholesaling
 
 
472300
Footwear Wholesaling
1.85%
  
This class includes employers engaged in wholesaling footwear.
 
  
Primary Activities:
 
  
Footwear wholesaling
 
473
 
Household Good Wholesaling
 
 
473100
Household Appliance Wholesaling
2.52%
  
This class includes employers engaged in wholesaling television or radio receiving sets or household appliances.
 
  
Primary Activities:
 
  
Air conditioners, room, wholesaling
 
  
Fans, household electric, wholesaling
 
  
Floor polishers, household, wholesaling
 
  
Household appliances wholesaling
 
  
Kerosene heaters, household, wholesaling
 
  
Kitchen appliances, household electric, wholesaling
 
  
Radio or television parts wholesaling
 
  
Radio receiving sets wholesaling
 
  
Refrigerators wholesaling (except commercial refrigeration equipment)
 
  
Sewing machines, household, wholesaling
 
  
Shavers, electric, wholesaling
 
  
Sound reproducing equipment, household, wholesaling
 
  
Stoves or heaters, household, wholesaling
 
  
Television sets wholesaling
 
  
Vacuum cleaners, household, wholesaling
 
  
Washing machines, household, wholesaling
 
 
473200
Furniture Wholesaling
4.89%
  
This class includes employers engaged in wholesaling household furniture.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  wholesaling office furniture are included in Class 461900 Machinery and Equipment Wholesaling nec; and
(b)  wholesaling canvas blinds are included in Class 472100 Textile Product Wholesaling.
 
  
Primary Activities:
 
  
Blinds wholesaling (except textile)
 
  
Furniture wholesaling (except office)
 
  
Mattresses wholesaling
 
 
473300
Floor Covering Wholesaling
2.76%
  
This class includes employers engaged in wholesaling floor coverings (except ceramic tiles).
 
  
Exclusions and References:
Employers mainly engaged in wholesaling ceramic tiles are included in Class 453900 Building Supplies Wholesaling nec.
 
  
Primary Activities:
 
  
Floor coverings wholesaling
 
 
473900
Household Good Wholesaling nec
2.76%
  
This class includes employers engaged in wholesaling china, glassware, domestic hardware, garden tools or supplies.
 
  
Primary Activities:
 
  
Brushware, household, wholesaling
 
  
Chinaware wholesaling
 
  
Cooking utensils wholesaling (except electric appliances)
 
  
Crockery wholesaling
 
  
Cutlery wholesaling nec
 
  
Domestic hardware wholesaling
 
  
Enamelware wholesaling
 
  
Garden tools wholesaling
 
  
Glassware, household, wholesaling
 
  
Kitchenware wholesaling
 
  
Lawn mowers wholesaling
 
  
Tableware wholesaling
 
479
 
Other Wholesaling
 
 
479100
Photographic Equipment Wholesaling
1.64%
  
This class includes employers engaged in wholesaling photographic equipment or supplies.
 
  
Primary Activities:
 
  
Cameras wholesaling
 
  
Enlargers, photographic, wholesaling
 
  
Film, photographic, wholesaling
 
  
Photographic equipment wholesaling
 
  
Projectors, photographic, wholesaling
 
 
479200
Jewellery and Watch Wholesaling
1.42%
  
This class includes employers engaged in wholesaling watches or clocks (including parts), jewellery, precious stones or precious metals.
 
  
Primary Activities:
 
  
Clocks wholesaling
 
  
Costume jewellery wholesaling
 
  
Gemstones wholesaling
 
  
Jewellery wholesaling
 
  
Precious metals wholesaling
 
  
Trophy wholesaling
 
  
Watch or clock parts wholesaling
 
  
Watches wholesaling
 
 
479300
Toy and Sporting Good Wholesaling
1.58%
  
This class includes employers engaged in wholesaling toys, bicycles or bicycle parts, firearms, ammunition, fireworks or hobby or sporting equipment (except tents, sports clothing or footwear).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  wholesaling sports clothing are included in Class 472200 Clothing Wholesaling; and
(b)  wholesaling sports footwear are included in Class 472300 Footwear Wholesaling.
 
  
Primary Activities:
 
  
Ammunition wholesaling
 
  
Hobby equipment wholesaling (except tools)
 
  
Playground equipment wholesaling
 
  
Sporting goods wholesaling (except clothing or footwear)
 
  
Toys wholesaling
 
 
479400
Book and Magazine Wholesaling
2.67%
  
This class includes employers engaged in wholesaling books, periodicals and magazines.
 
  
Primary Activities:
 
  
Book wholesaling
 
  
Magazine wholesaling
 
  
Newspaper wholesaling
 
  
Periodicals wholesaling
 
 
479500
Paper Product Wholesaling
2.97%
  
This class includes employers engaged in wholesaling stationery, greeting cards, paper or paper products.
 
  
Exclusions and References:
Employers mainly engaged in wholesaling building paper and paper board are included in Class 453900 Building Supplies Wholesaling nec.
 
  
Primary Activities:
 
  
Artists’ supplies wholesaling
 
  
Paper products wholesaling nec
 
  
Paper wholesaling
 
  
Sheet music wholesaling
 
  
Stationery wholesaling
 
 
479600
Pharmaceutical and Toiletry Wholesaling
1.58%
  
This class includes employers engaged in wholesaling drugs, medicines, cosmetics, perfumes, toiletries, soap or detergents.
 
  
Exclusions and References:
Employers mainly engaged in wholesaling veterinary medicines are included in Class 451900 Farm Produce and Supplies Wholesaling nec.
 
  
Primary Activities:
 
  
Cosmetics wholesaling
 
  
Detergents wholesaling
 
  
Drugs wholesaling (except veterinary)
 
  
Medicines wholesaling (except veterinary)
 
  
Perfumes wholesaling
 
  
Soap wholesaling
 
  
Toiletries wholesaling
 
 
479910
Wholesaling nec
2.92%
  
This class includes employers engaged in wholesaling travel goods, containers (except of paper or paper board), musical instruments, second-hand goods, or goods not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  wholesaling metal scrap are included in Class 452200 Metal and Mineral Wholesaling;
(b)  wholesaling paper or paper board containers are included in Class 479500 Paper Product Wholesaling;
(c)  wholesaling or retailing of car or box trailers are included in Class 531300 Trailer and Caravan Dealing; and
(d)  wholesaling or retailing of boat trailers are included in Class 524500.
 
  
Primary Activities:
 
  
Cake decorations wholesaling
 
  
Cans, metal, wholesaling
 
  
Casks wholesaling
 
  
Coffins wholesaling
 
  
Containers wholesaling (except of paper or paper board)
 
  
Crates, wooden, wholesaling
 
  
Firewood wholesaling
 
  
Fur, dyed or dressed, wholesaling
 
  
Glass containers wholesaling
 
  
Leather goods wholesaling (except clothing or footwear)
 
  
Luggage wholesaling
 
  
Musical instruments wholesaling
 
  
Pet foods wholesaling
 
  
Pets wholesaling
 
  
Promotional products wholesaling nec
 
  
Second hand goods wholesaling nec
 
  
Souvenir wholesaling nec
 
  
Wholesale trade nec
 
 
479920
Wholesale Trade Agent—No Goods Handling
0.95%
  
This class includes employers engaged in wholesaling any product or commodity, but who do not mechanically or manually handle or store or deliver any goods.
 
  
Primary Activities:
 
  
Import and export agents (no goods handling)
 
  
Wholesale agents (no goods handling)
 
Division G Retail Trade
This Division includes all employers engaged in the purchasing and onselling of new or used goods to the final consumer for personal or household consumption, or in selected repair activities such as repair of household equipment or motor vehicles.
Retailers generally operate from premises located and designed to attract a high volume of walk-in customers, have an extensive display of goods and/or use mass media advertising which is designed to attract customers. The display and advertising of goods may be physical or electronic. Physical display and advertising includes shops, printed catalogues, billboards and print advertisements. Electronic display and advertising includes catalogues, internet websites, television and radio advertisements and infomercials.
Employers included in this Division include department stores or other shops, motor vehicle retailers and service outlets, stalls, mail order houses, hawkers, door-to-door sellers, milk vendors, vending machine operators and consumer cooperatives.
Employers that purchase and onsell goods to the public via the Internet and employers sellings goods on a commission basis to final consumers for personal or household consumption are also included in this Division.
However, cafes, restaurants, hotels and motels are included in Division H Accommodation, Cafes and Restaurants.
Employers engaged in reselling their own goods by auction are included in this Division, but employers which are engaged in providing auctioning services for others are included in Division L Property and Business Services.
Subdivision 51 Food Retailing
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
511
 
Supermarket and Grocery Stores
 
 
511000
Supermarket and Grocery Stores
6.44%
  
This class includes employers engaged in retailing groceries or non-specialised food lines, whether or not the selling is organised on a self-service basis.
 
  
Primary Activities:
 
  
Groceries retailing
 
  
Grocery supermarket operation
 
512
 
Specialised Food Retailing
 
 
512100
Fresh Meat, Fish and Poultry Retailing
5.13%
  
This class includes employers engaged in retailing fresh meat, fish or poultry.
 
  
Primary Activities:
 
  
Butchers’ shop operation (retail)
 
  
Fish, fresh, retailing
 
  
Meat retailing (except canned meat)
 
  
Poultry, fresh, retailing
 
  
Seafoods, fresh, retailing
 
 
512200
Fruit and Vegetable Retailing
4.53%
  
This class includes employers engaged in retailing fresh fruit or vegetables.
 
  
Primary Activities:
 
  
Fruit, fresh, retailing
 
  
Greengrocery operation (retail)
 
  
Vegetables, fresh, retailing
 
 
512300
Liquor Retailing
4.04%
  
This class includes employers engaged in retailing beer, wine or spirits for consumption off the premises only.
 
  
Exclusions and References:
Hotels, bars and similar employers (except licensed clubs) mainly engaged in selling alcoholic beverages for consumption on the premises are included in Class 572000 Pubs, Taverns and Bars.
 
  
Primary Activities:
 
  
Alcoholic beverages retailing (for consumption off the premises only).
 
 
512400
Bread and Cake Retailing
4.47%
  
This class includes employers engaged in retailing bread, cakes, pastries or biscuits. This class includes employers which bake bread, cake, pastries or biscuits on the premises for sale to the final consumer.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  baking bread, cakes, pastries or biscuits are included in Group 216 Bakery Product Mfg; and
(b)  transport and delivery of bread, cakes, pastries or biscuits with the product not owned by the employer are included in the appropriate class of Group 611 Road Freight Transport.
 
  
Primary Activities:
 
  
Biscuits retailing
 
  
Bread retailing
 
  
Bread vendors
 
  
Cakes retailing
 
  
Hot bread shops
 
  
Pastries retailing
 
 
512500
Takeaway Food Retailing
3.90%
  
This class includes employers engaged in retailing food ready to be taken away for immediate consumption.
 
  
Exclusions and References:
Employers mainly engaged in selling prepared meals for consumption on the premises are included in Group 573 Cafes and Restaurants.
 
  
Primary Activities:
 
  
Canteen operations
 
  
Chicken, take away, retailing (cooked, ready to eat)
 
  
Cut lunches retailing
 
  
Fish and chips, take away, retailing (cooked, ready to eat)
 
  
Fruit/vegetable juice retailing (for immediate consumption)
 
  
Hamburgers, retailing (cooked, ready to eat)
 
  
Health drink retailing (for immediate consumption)
 
  
Ice cream retailing (for immediate consumption)
 
  
Kiosk operations
 
  
Milk drinks retailing (for immediate consumption)
 
  
Pizza, take away, retailing (cooked, ready to eat)
 
  
School canteen operation
 
  
Soft drinks retailing (for immediate consumption)
 
  
Take away foods retailing (cooked ready to eat)
 
 
512600
Milk Vending
4.55%
  
This class includes employers engaged in retailing milk by home delivery service.
 
  
Primary Activities:
 
  
Milk retailing (home delivery service)
 
  
Milk vendor (home delivery service)
 
 
512900
Specialised Food Retailing nec
4.08%
  
This class includes employers engaged in retailing specialised food lines, such as confectionery or smallgoods or tobacco products, or convenience store operations also retailing automotive fuels and lubricating oils (no repairing).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  retailing a wide range of food lines are included in Class 511000 Supermarkets and Grocery Stores; and
(b)  transport, delivery and restocking of vending machines with product not owned by the employer are included in the appropriate class of Group 611 Road Freight Transport.
 
  
Primary Activities:
 
  
Confectionery retailing
 
  
Non-alcoholic drinks retailing
 
  
Smallgoods retailing
 
  
Specialised foods retailing nec
 
  
Tobacco products retailing
 
  
Vending machine retail product including restocking with product owned by the employer
 
Subdivision 52 Personal and Household Good Retailing
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
521
 
Department Stores
 
 
521000
Department Stores
2.70%
  
This class includes employers which have a significant proportion of retail sales (or a significant absolute amount of retail sales) in commodities primary to the following headings:
(a)  Fabrics and other soft goods;
(b)  Clothing;
(c)  China, glassware and houseware;
(d)  Perfumes, cosmetics and toiletries;
(e)  Furniture;
(f)  Household appliances.
The commodities primary to these headings as well as other commodities are normally sold by separate departments or sections within the store with accounting and other records maintained on a departmentalised basis.
 
  
Primary Activities:
 
  
Department store operation
 
522
 
Clothing and Soft Good Retailing
 
 
522100
Clothing Retailing
2.07%
  
This class includes employers engaged in retailing clothing or clothing accessories.
 
  
Primary Activities:
 
  
Clothing accessories retailing
 
  
Clothing retailing
 
  
Foundation garments retailing
 
  
Fur clothing retailing
 
  
Gloves retailing
 
  
Hosiery retailing
 
  
Leather clothing retailing
 
  
Millinery retailing
 
  
Work clothing retailing
 
 
522200
Footwear Retailing
2.23%
  
This class includes employers engaged in retailing boots, shoes or other footwear.
 
  
Primary Activities:
 
  
Boots retailing
 
  
Footwear retailing
 
  
Shoes retailing
 
 
522300
Fabric and Other Soft Good Retailing
2.53%
  
This class includes employers engaged in retailing fabrics, curtains or household textiles, or in installing curtains.
 
  
Primary Activities:
 
  
Blankets retailing
 
  
Curtains installing
 
  
Curtains retailing
 
  
Dressmaking requisites retailing
 
  
Fabrics, textile, retailing
 
  
Household textiles retailing
 
  
Linen, household, retailing
 
  
Piece-goods retailing
 
  
Soft furnishings retailing
 
  
Yarns retailing
 
523
 
Furniture, Houseware and Appliance Retailing
 
 
523100
Furniture Retailing
3.59%
  
This class includes employers engaged in retailing household furniture, blinds or awnings.
 
  
Exclusions and References:
Employers mainly engaged in the repair or installation of exterior blinds or awnings are included in Class 425920 Exterior/Interior Blind and Awning Installation Services.
 
  
Primary Activities:
 
  
Antique reproduction furniture retailing
 
  
Awnings retailing
 
  
Blinds retailing
 
  
Furniture, household, retailing
 
  
Mattresses retailing
 
 
523200
Floor Covering Retailing
3.15%
  
This class includes employers engaged in retailing household floor coverings.
 
  
Exclusions and References:
Employers mainly engaged in laying floor coverings are included in the appropriate classes in Division E Construction.
 
  
Primary Activities:
 
  
Carpets retailing
 
  
Floor coverings retailing
 
  
Floor rugs retailing
 
  
Floor tiles retailing (lino, vinyl, cork, carpet, rubber or ceramic)
 
  
Parquetry retailing
 
 
523300
Domestic Hardware and Houseware Retailing
4.00%
  
This class includes employers engaged in retailing domestic hardware, kitchenware, china or glassware.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  retailing or wholesaling timber are included in Class 453100 Timber Wholesaling; and
(b)  wholesaling builders’ hardware or supplies (except timber) are included in Class 453900 Building Supplies Wholesaling nec.
 
  
Primary Activities:
 
  
Brushware, household, retailing
 
  
Chinaware retailing
 
  
Cooking utensils retailing (except electric)
 
  
Crockery retailing
 
  
Cutlery retailing
 
  
Enamelware retailing
 
  
Garden tools retailing
 
  
Glassware retailing
 
  
Hardware, domestic, retailing
 
  
Kitchenware retailing
 
  
Lawn mower retailing
 
  
Lighting stores, retailing
 
  
Paint retailing
 
  
Picnicware retailing
 
  
Plastic containers, household, retailing
 
  
Tools, household, retailing
 
  
Wallpaper retailing
 
 
523400
Domestic Appliance Retailing
1.05%
  
This class includes employers engaged in retailing household appliances.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  repairing installed plumbing or in undertaking plumbing work arising from the installation of household appliances are included in Class 423100 Plumbing Services;
(b)  undertaking electrical work arising from the installation of household appliances are included in Class 423200 Electrical Services;
(c)  installing household, industrial or commercial heating, refrigeration or air conditioning equipment (except industrial furnaces) are included in Class 423300 Air Conditioning and Heating Services;
(d)  retailing bottled liquefied petroleum gas are included in Class 452100 Petroleum Product Wholesaling;
(e)  installing or repairing household electrical appliances not elsewhere classified are included in Class 526110 Household Equipment Repair Services (Electrical); and
(f)  hiring household appliances are included in Class 951900 Personal and Household Goods Hiring nec.
 
  
Primary Activities:
 
  
Air conditioners, household, retailing
 
  
Computer retailing
 
  
Computer game console retailing
 
  
Fans, household electric, retailing
 
  
Floor polishers, household electric, retailing
 
  
Gas heating appliances, household, retailing
 
  
Heating equipment, household electric, retailing
 
  
Household appliances retailing
 
  
Kerosene heaters, household, retailing
 
  
Mobile phone retailing
 
  
Oil heaters, household, retailing
 
  
Pocket calculators, electronic, retailing
 
  
Radio receiving sets retailing (except car radios)
 
  
Refrigerators, household, retailing
 
  
Shavers, electric, retailing
 
  
Sound reproducing equipment, household, retailing
 
  
Stoves, household, retailing
 
  
Television antennae retailing
 
  
Television sets retailing
 
  
Vacuum cleaners retailing
 
  
Washing machines, household, retailing
 
 
523500
Recorded Music Retailing
2.18%
  
This class includes employers engaged in retailing phonograph records, audio tapes, compact discs, or video cassettes.
 
  
Primary Activities:
 
  
Audio cassette retailing
 
  
Compact disc retailing
 
  
DVD retailing
 
  
Phonograph records retailing
 
  
Video cassette retailing
 
524
 
Recreational Good Retailing
 
 
524100
Sport and Camping Equipment Retailing
1.84%
  
This class includes employers engaged in retailing sporting goods, camping equipment or bicycles.
 
  
Primary Activities:
 
  
Ammunition retailing
 
  
Bicycles retailing
 
  
Camping equipment retailing
 
  
Fishing tackle retailing
 
  
Guns or rifles retailing
 
  
Snow skis retailing
 
  
Sporting equipment retailing (except clothing or footwear)
 
 
524200
Toy and Game Retailing
1.84%
  
This class includes employers engaged in retailing toys, games or hobby equipment or supplies.
 
  
Primary Activities:
 
  
Dolls retailing
 
  
Games retailing
 
  
Hobby equipment retailing
 
  
Hobby supplies retailing (except artists’ supplies)
 
  
Toys retailing
 
 
524300
Newspaper, Book and Stationery Retailing
1.85%
  
This class includes employers engaged in retailing books, periodicals, newspapers, stationery or religious goods.
 
  
Primary Activities:
 
  
Artists’ supplies retailing
 
  
Books retailing
 
  
Greeting cards retailing
 
  
Magazines retailing
 
  
Newspapers retailing
 
  
Periodicals retailing
 
  
Postcards retailing
 
  
Religious goods retailing
 
  
Stationery retailing
 
  
Writing materials retailing
 
 
524400
Photographic Equipment Retailing
2.07%
  
This class includes employers engaged in retailing photographic equipment or supplies.
 
  
Primary Activities:
 
  
Cameras retailing
 
  
Photographic apparatus retailing
 
  
Photographic chemicals retailing
 
  
Photographic equipment retailing
 
  
Photographic film or paper retailing
 
  
Projectors retailing
 
  
Video cameras retailing
 
 
524500
Marine Equipment Retailing
1.76%
  
This class includes employers engaged in retailing boats or boat accessories.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  repairing boats are included in Class 282220 Boatbuilding;
(b)  retailing sailboards, canoes or wetsuits are included in Class 524100 Sport and Camping Equipment Retailing; and
(c)  hiring of pleasure craft are included in Class 931911 Sports and Services to Sports nec.
 
  
Primary Activities:
 
  
Boat trailers dealing
 
  
Boats dealing (including used)
 
  
Marine accessories retailing nec
 
  
Outboard motors retailing
 
  
Sailing or nautical accessories retailing
 
  
Yacht broking
 
525
 
Other Personal and Household Good Retailing
 
 
525100
Pharmaceutical, Cosmetic and Toiletry Retailing
1.96%
  
This class includes employers engaged in retailing prescription drugs or patent medicines, cosmetics or toiletries.
 
  
Primary Activities:
 
  
Cosmetics retailing
 
  
Drugs retailing
 
  
Patent medicines retailing
 
  
Perfumes retailing
 
  
Pharmacy, retail, operation
 
  
Prescriptions, medicinal, dispensing
 
  
Toiletries retailing
 
 
525200
Antique and Used Good Retailing
3.24%
  
This class includes employers engaged in retailing (by auction or private treaty) antiques or second hand goods (except motor vehicles).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  wholesaling or retailing second hand motor vehicles are included in Class 531100 Car Retailing; and
(b)  providing auctioning or valuing services (except in the case of real estate or livestock) are included in Class 786900 Business Services nec.
 
  
Primary Activities:
 
  
Antiques retailing or auctioning
 
  
Coin dealing
 
  
Disposals retailing
 
  
Pawnbroking
 
  
Second hand books retailing
 
  
Second hand clothes retailing
 
  
Second hand furniture retailing or auctioning
 
  
Second hand goods retailing (except motor vehicles)
 
  
Second hand jewellery retailing
 
  
Stamp dealing
 
 
525300
Garden Equipment Retailing
4.39%
  
This class includes employers engaged in retailing horticultural goods such as seeds, seedlings, shrubs, trees or other nursery stock.
 
  
Primary Activities:
 
  
Bulbs, flower, retailing
 
  
Fertilisers retailing
 
  
Garden ornaments retailing
 
  
Garden supplies retailing nec
 
  
Nursery stock retailing
 
  
Pesticides retailing
 
  
Plant pots retailing
 
  
Plants, garden, retailing
 
  
Plants, indoor/outdoor hiring
 
  
Seedlings retailing
 
  
Seeds, garden, retailing
 
  
Shrubs or trees retailing
 
  
Tubers, flower, retailing
 
 
525400
Flower Retailing
2.95%
  
This class includes employers engaged in retailing cut flowers or display foliage.
 
  
Primary Activities:
 
  
Cut flowers retailing
 
  
Display foliage retailing
 
  
Dried flowers retailing
 
  
Florist, retail, operation
 
 
525500
Watch, Spectacles and Jewellery Retailing
1.83%
  
This class includes employers engaged in retailing watches, spectacles, clocks or jewellery.
 
  
Primary Activities:
 
  
Clocks retailing
 
  
Jewellery retailing
 
  
Silverware retailing
 
  
Spectacles retailing
 
  
Sunglasses retailing
 
  
Watches retailing
 
 
525900
Retailing nec
2.96%
  
This class includes employers engaged in retailing goods not elsewhere classified.
 
  
Primary Activities:
 
  
Animals, live, retailing
 
  
Art gallery operation (retail)
 
  
Brief cases retailing
 
  
Briquettes retailing
 
  
Coal retailing
 
  
Coke retailing
 
  
Firewood cutting and retailing
 
  
Fireworks retailing
 
  
Handbag retailing
 
  
Ice retailing
 
  
Leather goods retailing (except apparel)
 
  
Musical instruments retailing
 
  
Prams retailing
 
  
Retailing nec
 
  
Souvenirs retailing
 
  
Specialty stores nec
 
  
Swimming pool retailing
 
  
Travel goods retailing
 
  
Umbrellas retailing
 
  
Wigs retailing
 
526
 
Household Equipment Repair Services
 
 
526110
Household Equipment Repair Services (Electrical)
3.27%
  
This class includes employers engaged in repairing or installing household electric appliances.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  undertaking electrical work arising from the installation of household appliances are included in Class 423200 Electrical Services;
(b)  installing household, industrial or commercial heating, refrigeration or air conditioning equipment (except industrial furnaces) are included in Class 423300 Air Conditioning and Heating Services; and
(c)  repairing household electronic appliances are included in Class 526120 Household Equipment Repair Services (Electronic).
 
  
Primary Activities:
 
  
Air conditioners, portable household, repairing—including maintenance
 
  
Heating equipment, portable household electric, repairing
 
  
Household electric appliances repairing nec
 
  
Refrigerators, household electric, repairing
 
  
Repair or maintenance of household electric appliances (except heating equipment) not requiring electrical work
 
  
Repairing household electrical appliances
 
  
Sewing machines repairing
 
  
Shavers, electric, repairing
 
  
Stoves or heaters, household electric, repairing
 
  
Washing machines, household electric, repairing
 
 
526120
Household Equipment Repair Services (Electronic)
3.27%
  
This class includes employers engaged in repairing household electronic appliances.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  repairing or installing household electric appliances are included in Class 526110 Household Equipment Repair Services (Electrical);
(b)  car radio repairing are included in Class 462300 Motor Vehicle New or Used Part Dealing; and
(c)  repairing computers or computer peripherals are included in Class 783300 Computer Maintenance Services.
 
  
Primary Activities:
 
  
Antenna signal amplifier repairing
 
  
Cassette player repairing
 
  
CD player repairing
 
  
DVD player repairing
 
  
Radio repairing (except car radios)
 
  
Repairing household electronic equipment
 
  
Repairing household sound reproduction equipment
 
  
Stereo equipment repairing
 
  
Television antennae, aerial and satellite dish installation
 
  
Television sets repairing
 
  
VCR repairing
 
  
Video recording equipment repairing
 
 
526900
Household Equipment Repair Services nec
1.95%
  
This class includes employers engaged in repairing non-electric household goods, footwear or leather goods or in providing key cutting or duplicating services.
 
  
Primary Activities:
 
  
Boots repairing
 
  
Footwear repairing
 
  
Key cutting or duplicating service
 
  
Leather goods (except apparel) repairing
 
  
Repairing non-electric household or personal goods nec
 
  
Shoe repairs
 
Subdivision 53 Motor Vehicle Retailing and Services
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
531
 
Motor Vehicle Retailing
 
 
531100
Car Retailing
2.16%
  
This class includes employers engaged in retailing new or used cars.
 
  
Primary Activities:
 
  
New car retailing
 
  
Used car retailing
 
 
531200
Motor Cycle Dealing
2.56%
  
This class includes employers engaged in wholesaling or retailing new or used motor cycles or scooters, tyres, tubes, parts or accessories for motor cycles, in repairing motor cycles or scooters, and in assembling motor cycles from imported kits.
 
  
Primary Activities:
 
  
Go-Karts, motorised, retailing
 
  
Motor cycle or scooter assembling from imported kits
 
  
Motor cycle or scooter tyres, tubes, parts or accessories wholesaling or retailing
 
  
Motor cycles or scooters repairing
 
  
Motor cycles or scooters wholesaling or retailing (new or used)
 
  
Motorised minibikes retailing
 
  
Motor cycle repairing
 
 
531300
Trailer and Caravan Dealing
2.42%
  
This class includes employers engaged in wholesaling or retailing of caravans or trailers. This class also includes employers engaged in selling mobile homes or cabins.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  dealing in prefabricated sheds not intended for permanent human occupation are included in Class 453900 Building Supplies Wholesaling nec;
(b)  dealing in boat trailers are included in Class 524500 Marine Equipment Retailing; and
(c)  hiring of trailers or caravans are included in Class 774220 Other Transport Equipment Leasing nec.
 
  
Primary Activities:
 
  
Caravans wholesaling or retailing
 
  
Horse floats wholesaling or retailing
 
  
Mobile homes dealing
 
  
Trailers wholesaling or retailing (except boat trailers)
 
532
 
Motor Vehicle Services
 
 
532100
Automotive Fuel Retailing
3.78%
  
This class includes employers predominantly engaged in retailing automotive fuel or lubricating oils, with no repairing activities.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  wholesaling of petroleum products are included in Class 452100 Petroleum Product Wholesaling;
(b)  automotive repairs and services other than electrical repairs in conjunction with automotive fuels and/or lubricating oils retailing are in Class 532900 Automotive Repairs and Services nec; and
(c)  convenience store operations also retailing automotive fuel and/or lubricating oils (no repairing) are in Class 512900 Specialised Food Retailing nec.
 
  
Primary Activities:
 
  
Automotive CNG retailing
 
  
Diesel oil retailing
 
  
Distillate retailing
 
  
Engine oils retailing
 
  
Kerosene retailing
 
  
LPG, automotive, retailing
 
  
Lubricating oils or greases retailing
 
  
Motor vehicle washing or cleaning service
 
  
Petrol retailing
 
  
Service station operation (mainly petrol retailing)
 
 
532200
Automotive Electrical Services
3.77%
  
This class includes employers engaged in automotive electrical repairing.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  factory reconditioning of automotive electrical equipment are included in Class 281300 Automotive Electrical and Instrument Manufacturing; and
(b)  automotive repairs and services other than electrical repairs are included in Class 532900 Automotive Repair and Services nec.
 
  
Primary Activities:
 
  
Auto-electrician operation
 
  
Automotive battery retailing
 
  
Electrical repairing, automotive
 
 
532300
Smash Repairing
3.79%
  
This class includes employers engaged in repairing, panel beating or spray painting smashed motor vehicles.
 
  
Exclusions and References:
Employers mainly engaged in making permanent body conversions to passenger cars, or involved in permanent bodywork changes to large vehicles and truck trays are included in Class 281200 Motor Vehicle Body Mfg.
 
  
Primary Activities:
 
  
Motor vehicle body repairing
 
  
Motor trimming
 
  
Motor vehicle smash repairing
 
  
Panel beating (motor body repairing)
 
  
Rustproofing, automotive
 
  
Spray painting (motor body repairing)
 
  
Towing service, motor vehicle
 
  
Trucks, smash repairing (excluding permanent bodywork changes)
 
 
532400
Tyre Retailing
3.83%
  
This class includes employers engaged in retailing motor vehicle tyres (new or reconditioned) or tubes, or in repairing (except retreading, recapping or rerubbering) motor vehicle tyres or tubes.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  retreading, recapping or rerubbering motor vehicle tyres are included in Class 255100 Rubber Tyre Mfg; and
(b)  dealing in motor cycle tyres and tubes are included in Class 531200 Motor Cycle Dealing.
 
  
Primary Activities:
 
  
Tyres or tubes, motor vehicle, repairing (except retreading)
 
  
Tyres or tubes, motor vehicle, retailing
 
 
532900
Automotive Repair and Services nec
3.76%
  
This class includes employers engaged in repairing motor vehicles and boats other than smash repairs.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  retreading, recapping or rerubbering motor vehicle tyres are included in Class 255100 Rubber Tyre Mfg;
(b)  engine reconditioning on a factory exchange basis are in Class 281900 Automotive Component Mfg nec; and
(c)  and automotive electrical repairs are included in Class 532200 Automotive Electrical Services.
 
  
Primary Activities:
 
  
Auto accessory installation
 
  
Boat engine repairs
 
  
Car alarm and/or immobiliser installation or repair
 
  
Engine reconditioning, customised
 
  
Motor vehicle clutch or brake repairing
 
  
Motor vehicle radiator repairing
 
  
Muffler repairing, automotive
 
  
Sun roof installation
 
  
Transmission or gearbox assemblies, motor vehicle, reconditioning or rebuilding
 
  
Window tinting after manufacture of windscreen
 
  
Windscreen fitting
 
Division H Accommodation, Cafes and Restaurants
This Division includes all employers engaged in providing hospitality services in the form of accommodation, meals and drinks.
Subdivision 57 Accommodation, Cafes and Restaurants
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
571
 
Accommodation
 
 
571000
Accommodation
4.76%
  
This class includes hotels, motels and similar employers engaged in providing short term accommodation.
 
  
Exclusions and References:
Employers mainly engaged in renting or leasing their own (including leased) residential properties or dwellings (other than holiday houses or flats) to others are included in Class 771120 Residential Property Operators.
 
  
Primary Activities:
 
  
Bed and breakfast guest house operation
 
  
Camping ground operation
 
  
Caravan park operation
 
  
Guest house operation
 
  
Holiday houses and flats operation
 
  
Hotel operation
 
  
Mobile home park operation
 
  
Motel operation
 
  
Private hotel operation (short term accommodation)
 
  
Relocatable home park operation
 
  
Ski-lodge operation
 
  
Student residences operation (except boarding schools)
 
  
University student residences/accommodation services
 
  
Youth hostel operation
 
572
 
Pubs, Taverns and Bars
 
 
572000
Pubs, Taverns and Bars
3.95%
  
This class includes hotels, bars or similar employers (except licensed clubs) engaged in selling alcoholic beverages for consumption on the premises, or in selling alcoholic beverages both for consumption on and off the premises (eg from bottle shops located at such premises).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  retailing alcoholic beverages for consumption off the premises are included in Class 512300 Liquor Retailing; and
(b)  operating licensed clubs are included in Class 574000 Clubs (Hospitality).
 
  
Primary Activities:
 
  
Bar operation (mainly drinking place)
 
  
Hotel operation (mainly drinking place)
 
  
Night club operation (mainly drinking place)
 
  
Pub operation (mainly drinking place)
 
  
Tavern operation (mainly drinking place)
 
  
Wine bar operation (mainly drinking place)
 
573
 
Cafes and Restaurants
 
 
573000
Cafes and Restaurants
3.78%
  
This class includes employers engaged in providing meals for consumption on the premises.
 
  
Exclusions and References:
Employers which are mainly engaged in
(a)  retailing ready to eat food in take away containers are included in Class 512500 Takeaway Food Retailing;
(b)  selling alcoholic beverages for consumption on the premises (except clubs) are included in Class 572000 Pubs, Taverns and Bars;
(c)  operating hospitality clubs are included in Class 574000 Clubs (Hospitality); and
(d)  internet cafe operation without food or beverage service are included in Class 712000 Telecommunications Services.
 
  
Primary Activities:
 
  
Cafe operation
 
  
Catering service operation
 
  
Internet cafe operation with food and/or beverage service
 
  
Restaurant operation
 
  
Theatre restaurant operation
 
574
 
Clubs (Hospitality)
 
 
574000
Clubs (Hospitality)
4.05%
  
This class includes associations engaged in providing hospitality services to members. These employers also may provide gambling, sporting or other social or entertainment facilities.
 
  
Primary Activities:
 
  
Club operation (hospitality)
 
  
Licensed club operation
 
  
Operation of sporting grounds or facilities located within the club premises and/or boundaries
 
Division I Transport and Storage
This Division includes all employers engaged in providing passenger or freight transport by road, rail, water or air; terminal facilities for passengers or freight; services related to transport such as car parking, stevedoring, harbour services, navigation services, airport operation or space port operation; booking, travel, freight forwarding, crating or customs agency services; and storage facilities. Employers engaged in operating pipelines for the transportation of oil, gas, etc, on a contract or fee basis are included in this Division.
Subdivision 61 Road Transport
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
611
 
Road Freight Transport
 
 
611010
Road Freight Transport—Bulk Freight
8.97%
  
This class includes employers engaged in the transportation of bulk freight by road, generally with no handling of the freight by the driver.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  transporting general freight by road where the driver is generally involved in loading and unloading the freight, are included in either Class 611020 Road Freight Transport—Short Distance, or Class 611030 Road Freight Transport—Long Distance;
(b)  bulk delivery of new household and office furniture are included in Class 611010 Road Freight Transport—Bulk Freight or Class 611020 Road Freight Transport—Short Distance or Class 611030 road Freight Transport—Long Distance as appropriate; and
(c)  crating or packing for road freight transport on a contract or fee basis are included in Class 664900 Services to Transport nec.
 
  
Primary Activities:
 
  
Bulk freight transport (road)
 
  
Container transport (road)
 
  
Truck relocation service
 
 
611020
Road Freight Transport—Short Distance
9.04%
  
This class includes employers engaged in the transportation of general freight by road, where the driver is generally involved in loading and unloading the freight, involving distances of up to 500 km for the round trip. It also includes employers engaged in renting trucks with drivers for general road freight transport up to 500 km for the round trip.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  transporting bulk freight by road with generally no handling of the freight by the driver are included in Class 611010 Road Freight Transport—Bulk Freight;
(b)  transporting general freight by road, where the driver is generally involved in loading and unloading the freight, involving distances of more than 500 km for the round trip, are included in Class 611030 Freight Transport—Long Distance;
(c)  packing, delivery and relocation of household and office furniture by road are included in Class 611040—Furniture Removal;
(d)  providing road freight terminal facilities or services on a contract or fee basis to road transport units are included in Class 661900 Services to Road Transport nec;
(e)  road freight forwarding are included in Class 664210 Freight Forwarding (Road)—Goods Handling or Class 664220 Freight Forwarding (Road)—No Goods Handling;
(f)  leasing or hiring trucks from own stocks, without drivers are included in Class 774100 Motor Vehicle Hiring; and
(g)  restocking of vending machines where the employer is the owner of the product contained in the vending machine is included in Class 512900—Specialised Food Retailing nec.
 
  
Primary Activities:
 
  
Bulk newspaper delivery service, short distance
 
  
Delivery service, road (except courier), short distance
 
  
Home delivery (groceries)
 
  
Taxi truck service (with driver), short distance
 
  
Truck hire service (with driver), short distance
 
 
611030
Road Freight Transport—Long Distance
8.90%
  
This class includes employers engaged in the transportation of general freight by road, where the driver is involved in loading and unloading the freight, involving distances of more than 500 km for the round trip.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  transporting general freight by road, where the driver is involved in loading and unloading the freight, involving distances up to 500 km for the round trip are included in Class 611020 Road Freight Transport—Short Distance; and
(b)  transporting bulk freight by road with generally no handling of the freight by the driver, are involved in Class 611010 Road Freight Transport—Bulk Freight.
 
  
Primary Activities:
 
  
Bulk newspaper delivery service, long distance
 
  
Delivery service, road (except courier), long distance
 
  
Taxi truck service (with driver), long distance
 
  
Truck hire service (with driver), long distance
 
 
611040
Furniture Delivery and Removal Service
9.21%
  
This class includes employers engaged in the packing, delivery and relocation of household and office furniture by road.
 
  
Exclusions and References:
Employers mainly engaged in the bulk delivery of new household and office furniture from manufacturer to wholesaler, or wholesaler to retailer are included in Class 611010 Road Freight Transport—Bulk Freight or Class 611020 Road Freight Transport—Short Distance or Class 611030 Road Freight Transport—Long Distance as appropriate.
 
  
Primary Activities:
 
  
Home furniture delivery service
 
  
Office furniture delivery service
 
  
Furniture removal service
 
612
 
Road Passenger Transport
 
 
612100
Long Distance Bus Transport
4.22%
  
This class includes employers engaged in operating buses for the transportation of passengers over long distances.
 
  
Exclusions and References:
Employers mainly engaged in providing road passenger terminal facilities or services on a contract or fee basis to road transport employers are included in Class 661900 Services to Road Transport nec.
 
  
Primary Activities:
 
  
Charter bus service, long distance
 
  
Passenger transport service, bus, long distance
 
  
Tourist coach service, long distance
 
 
612200
Short Distance Bus Transport (Including Tramway)
5.28%
  
This class includes employers engaged in operating urban buses for the transportation of passengers, or in operating tramways for the transportation of passengers.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  tramway rolling stock repair are included in Class 282300 Railway Equipment Mfg;
(b)  providing road passenger terminal facilities or services on a contract or fee basis to road transport employers are included in Class 661900 Services to Road Transport nec; and
(c)  providing community transport services mainly on account of government agencies or not-for-profit organisations are included in Class 872920 Non-Residential Care Services nec.
 
  
Primary Activities:
 
  
Airport bus service
 
  
Charter bus service, short distance
 
  
Metropolitan bus service
 
  
O-bahn bus service
 
  
Passenger transport service, bus, short distance
 
  
School bus service
 
  
Tourist coach service, short distance
 
  
Tramway passenger transport service
 
 
612310
Taxi Drivers—Metropolitan—T-Plate
$2,605 per plate
  
This class includes employers engaged in operating taxi cabs with T-plates in the metropolitan areas. Owner/operators who are sole traders or partnerships are eligible for WIC 612315 where they can provide evidence to their insurer of the number of shifts drivers other than themselves drive the taxi.
Plate operators that are limited proprietary companies are not eligible for WIC 612315.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  operating taxi trucks with drivers are included in Group 611 Road Freight Transport;
(b)  leasing taxi cab plates (not the vehicles) are included in Class 773000 Non-Financial Asset Investors; and
(c)  leasing, hiring or renting motor vehicles (except licensed taxi cabs or hire cars) from own stocks, without drivers, are included in Class 774100 Motor Vehicle Hiring.
 
  
Primary Activities:
 
  
Taxi cab service
 
 
612315
Taxi Drivers—Metropolitan—T-plate
$1,296 per plate
  
This class includes employers engaged in operating taxi cabs with T-plates in metropolitan areas using other drivers on average of 2 shifts per week or less.
 
  
Exclusions and References:
Plate operators that are limited proprietary companies are not eligible for this class.
Employers mainly engaged in
(a)  operating taxi trucks with drivers are included in Group 611 Road Freight Transport;
(b)  leasing taxi cab plates (not the vehicles) are included in Class 773000 Non-Financial Asset Investors; and
(c)  leasing, hiring or renting motor vehicles (except licensed taxi cabs or hire cars) from own stocks, without drivers, are included in Class 774100 Motor Vehicle Hiring.
 
 
612320
Taxi Drivers—Non-metropolitan—TC-plate
$1,719 per plate
  
This class includes employers engaged in operating taxi cabs with TC-plates in country areas. Owner/operators who are sole traders or partnerships are eligible for WIC 612322, 612324 or 612326 where they can provide evidence to their insurer of the number of shifts drivers other than themselves drive the taxi.
Plate operators that are limited proprietary companies are not eligible for WIC 612322, 612324 or 612326.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  operating taxi trucks with drivers are included in Group 611 Road Freight Transport;
(b)  leasing taxi cab plates (not the vehicles) are included in Class 773000 Non-Financial Asset Investors; and
(c)  leasing, hiring or renting motor vehicles (except licensed taxi cabs or hire cars) from own stocks, without drivers, are included in Class 774100 Motor Vehicle Hiring.
 
  
Primary Activities:
 
  
Taxi cab service
 
 
612322
Taxi Drivers—Non-Metropolitan—TC-plate
$159 per plate
  
This class includes owner/operators engaged in operating taxi cabs with TC-plates in country areas with no intention to employ other drivers.
 
  
Exclusions and References:
Plate operators that are limited proprietary companies are not eligible for this class.
Employers mainly engaged in
(a)  operating taxi trucks with drivers are included in Group 611 Road Freight Transport;
(b)  leasing taxi cab plates (not the vehicles) are included in Class 773000 Non-Financial Asset Investors; and
(c)  leasing, hiring or renting motor vehicles (except licensed taxi cabs or hire cars) from own stocks, without drivers, are included in Class 774100 Motor Vehicle Hiring.
 
 
612324
Taxi Drivers—Non-Metropolitan—TC-plate
$595 per plate
  
This class includes employers engaged in operating taxi cabs with TC-plates in country areas using other drivers on average of up to 1 shift per week.
 
  
Exclusions and References:
Plate operators that are limited proprietary companies are not eligible for this class.
Employers mainly engaged in
(a)  operating taxi trucks with drivers are included in Group 611 Road Freight Transport;
(b)  leasing taxi cab plates (not the vehicles) are included in Class 773000 Non-Financial Asset Investors; and
(c)  leasing, hiring or renting motor vehicles (except licensed taxi cabs or hire cars) from own stocks, without drivers, are included in Class 774100 Motor Vehicle Hiring.
 
 
612326
Taxi Drivers—Non-Metropolitan—TC-plate
$1,151 per plate
  
This class includes employers engaged in operating taxi cabs with TC-plates in country areas using other drivers on average of up to 2 shifts per week.
 
  
Exclusions and References:
Plate operators that are limited proprietary companies are not eligible for this class.
Employers mainly engaged in
(a)  operating taxi trucks with drivers are included in Group 611 Road Freight Transport;
(b)  leasing taxi cab plates (not the vehicles) are included in Class 773000 Non-Financial Asset Investors; and
(c)  leasing, hiring or renting motor vehicles (except licensed taxi cabs or hire cars) from own stocks, without drivers, are included in Class 774100 Motor Vehicle Hiring.
 
 
612330
Hire Car Drivers
$1,732 per plate
  
This class includes employers engaged in operating hire cars with HC-plates with drivers for the transportation of passengers.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  operating taxi trucks with drivers are included in Group 611 Road Freight Transport;
(b)  leasing taxi cab plates (not the vehicles) are included in Class 773000 Non-Financial Asset Investors; and
(c)  leasing, hiring or renting motor vehicles (except licensed taxi cabs or hire cars) from own stocks, without drivers, are included in Class 774100 Motor Vehicle Hiring.
 
  
Primary Activities:
 
  
Hire car with drivers
 
 
612340
Other Road Passenger Transport nec
4.75%
  
This class includes employers engaged in operating other forms of road vehicles nec for the transportation of passengers, taxi base operations (except for drivers) and taxi call centres.
 
  
Primary Activities:
 
  
Hire car service operators (without HC-plates)
 
  
Road passenger transport nec
 
  
Taxi booking operations (except for taxi trucks)
 
  
Taxi cab management service (ie operation on behalf of owner)
 
  
Taxi network operation (except for taxi trucks)
 
  
Taxi radio base operation (except for taxi trucks)
 
Subdivision 62 Rail Transport
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
620
 
Rail Transport
 
 
620000
Rail Transport
4.99%
  
This class includes employers engaged in operating railways (except tramways) for the transportation of freight or passengers, in operating railway terminal or depot facilities for receiving, despatching or transferring rail freight or cargo, or in providing services allied to railway transport not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  repairing railway rolling stock or locomotives are included in Class 282300 Railway Equipment Mfg;
(b)  constructing or repairing railway permanent way are included in Class 412200 Non-Building Construction nec;
(c)  providing catering services are included in Class 573000 Cafes and Restaurants;
(d)  operating tramways for the transport of passengers are included in Class 612200 Short Distance Bus Transport (Including Tramway);
(e)  rail freight forwarding are included in Class 664310 Freight Forwarding (Other than Road)—Goods Handling or in Class 664320 Freight Forwarding (Other than Road)—No Goods Handling; and
(f)  operating railways as a tourist attraction are included in Class 933000 Other Recreation Services.
 
  
Primary Activities:
 
  
Container terminal operation (railway)
 
  
Freight transport service (railway)
 
  
Locomotive leasing
 
  
Passenger transport service (railway)
 
  
Railway station operation
 
  
Suburban railway transport service (except tramway transport)
 
  
Terminal operation (railway)
 
Subdivision 63 Water Transport
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
630
 
Water Transport
 
 
630100
International Sea Transport
4.28%
  
This class includes employers engaged in the operation of vessels for the transportation of passengers or freight by sea between domestic and foreign ports.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  repairing, refitting or converting ships are included in Class 282100 Shipbuilding;
(b)  operating sea transport terminals are included in Class 662200 Water Transport Terminals;
(c)  providing ship or shipping agency services are included in Class 662910 Water Transport Agency Services;
(d)  sea freight forwarding are included in Class 664310 Freight Forwarding (Other than Road)—Goods Handling or in Class 664320 Freight Forwarding (Other than Road)—No Goods Handling; and
(e)  leasing, hiring, or chartering ships without crew are included in Class 774220 Other Transport Equipment Leasing nec.
 
  
Primary Activities:
 
  
Freight transport service (international sea transport)
 
  
Ocean cruise services (between domestic and foreign ports)
 
  
Passenger transport service (international sea transport)
 
  
Ship management service for international sea transport (ie operation of ships on behalf of owners)
 
 
630200
Coastal Water Transport
4.86%
  
This class includes employers engaged in the operation of vessels for the transportation of passengers or freight by sea between domestic ports. It also includes employers engaged in chartering or leasing ships with crew, for any period, for use in coastal sea transport.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  operating ships or boats within harbours or inland waters for the transportation of passengers or freight are included in Class 630300 Inland Water Transport;
(b)  operating sea transport terminals are included in Class 662200 Water Transport Terminals;
(c)  providing ship or shipping agency services are included in Class 662910 Water Transport Agency Services;
(d)  operating tugboats or towing vessels are included in Class 662920 Services to Water Transport nec;
(e)  sea freight forwarding are included in Class 664310 Freight Forwarding (Other than Road)—Goods Handling or Class 664320 Freight Forwarding (Other than Road)—No Goods Handling; and
(f)  leasing, hiring or chartering ships, fishing boats or pleasure craft without crew are included in Class 774220 Other Transport Equipment Leasing nec.
 
  
Primary Activities:
 
  
Boat charter, lease or rental (with crew; for any period; for coastal water transport; except recreational)
 
  
Freight transport service (coastal sea transport)
 
  
Island ferry operation (in coastal waters)
 
  
Ocean cruise services (between domestic ports)
 
  
Passenger transport service (coastal sea transport)
 
  
Ship charter, lease or rental (with crew; for any period; for coastal sea transport)
 
  
Ship management service for coastal sea transport (ie operation of ships on behalf of owners)
 
  
Vehicular ferry operation (in coastal waters)
 
  
Water Taxi
 
 
630300
Inland Water Transport
3.73%
  
This class includes employers engaged in the operation of vessels for the transportation of freight or passengers in harbours or inland waters (except tug boats or lighters).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  operating vehicular punts are included in Class 661900 Services to Road Transport nec;
(b)  providing tug boat or lighterage services are included in Class 662920 Services to Water Transport nec; and
(c)  hiring or renting pleasure boats from own stocks, without crew, are included in Class 774220 Other Transport Equipment Leasing nec.
 
  
Primary Activities:
 
  
Cruise operation (river, harbour or lake; with or without restaurant facilities)
 
  
Freight transport service (river, harbour or lake)
 
  
Passenger ferry operation (river, harbour or lake)
 
  
Passenger transport service (river, harbour or lake)
 
  
Water taxi service (river, harbour or lake)
 
Subdivision 64 Air and Space Transport
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
640
 
Air and Space Transport
 
 
640100
Scheduled International Air Transport
2.61%
  
This class includes employers engaged in operating aircraft on scheduled routes for the transportation of passengers or freight between domestic and foreign ports.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  repairing aircraft are included in Class 282400 Aircraft Mfg;
(b)  operating aircraft on a non-scheduled basis for the transportation of passengers or freight between domestic and foreign airports are included in Class 640300 Non-Scheduled Air and Space Transport;
(c)  operating ticket sales or booking offices of non-resident airlines are included in Class 664100 Travel Agency Services; and
(d)  international air freight forwarding are included in Class 664310 Freight Forwarding (Other than Road)—Goods Handling or Class 664320 Freight Forwarding (Other than Road)—No Goods Handling.
 
  
Primary Activities:
 
  
Aircraft charter, lease or rental (with crew; for use in scheduled international air transport)
 
  
Air transport service (scheduled international)
 
  
Air transport terminal operation (for scheduled international air transport; except airports)
 
  
Freight transport service (scheduled international air transport)
 
  
Passenger transport service (scheduled international air transport)
 
 
640200
Scheduled Domestic Air Transport
2.02%
  
This class includes employers engaged in operating aircraft on scheduled routes for the transportation of passengers or freight domestically.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  repairing aircraft are included in Class 282400 Aircraft Mfg;
(b)  operating aircraft on a non-scheduled basis for the transportation of passengers or freight domestically are included in Class 640300 Non-Scheduled Air and Space Transport; and
(c)  domestic air freight forwarding are included in Class 664310 Freight Forwarding (Other than Road)—Goods Handling or in Class 664320 Freight Forwarding (Other than Road)—No Goods Handling.
 
  
Primary Activities:
 
  
Air transport service (scheduled domestic)
 
  
Air transport terminal operation (for scheduled domestic air transport; except airports)
 
  
Aircraft charter, lease or rental (with crew; for use in scheduled domestic air transport)
 
  
Freight transport service (scheduled domestic air transport)
 
  
Passenger transport service (scheduled domestic air transport)
 
 
640300
Non-Scheduled Air and Space Transport
2.23%
  
This class includes employers engaged in operating aircraft on other than scheduled routes for the transportation of passengers or freight. It also includes employers engaged in operating flying schools.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  aerial crop dusting, helicopter cattle mustering or in the provision of other aerial agricultural services are included in Class 021300 Aerial Agricultural Services;
(b)  repairing aircraft are included in Class 282400 Aircraft Mfg;
(c)  civil airport operation (except air transport terminals) are included in Class 663000 Services to Air Transport;
(d)  air freight forwarding are included in Class 664310 Freight Forwarding (Other than Road)—Goods Handling or in Class 664320 Freight Forwarding (Other than Road)—No Goods Handling;
(e)  leasing or hiring aircraft without crew, from own stocks are included in Class 774220 Other Transport Equipment Leasing nec; and
(f)  aerial surveying or photography are included in Class 782200 Surveying Services.
 
  
Primary Activities:
 
  
Aerial advertising services
 
  
Aircraft charter, lease or rental (with crew; for use in non-scheduled air transport)
 
  
Air transport terminal operation (for non-scheduled air transport; except airports)
 
  
Freight transport service (non-scheduled air transport)
 
  
Passenger transport service (non-scheduled air transport)
 
  
Space transport service (non-scheduled)
 
  
Skywriting
 
  
Hot air ballooning
 
  
Helicopter Charter
 
Subdivision 65 Other Transport
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
650
 
Other Transport
 
 
650100
Pipeline Transport
6.52%
  
This class includes employers engaged in operating pipelines for the transportation of oil, gas, water or other materials on a contract or fee basis.
 
  
Primary Activities:
 
  
Pipeline operation (for the transport of oil, gas, water or other materials on a contract or fee basis)
 
 
650900
Transport nec
6.52%
  
This class includes employers engaged in the transportation of passengers or freight not elsewhere classified.
 
  
Primary Activities:
 
  
Cable car operation (except tramway)
 
  
Chair lift operation
 
  
Freight transport operation nec
 
  
Monorail operation
 
  
Over snow transport operation
 
  
Passenger transport operation nec
 
  
Shopping trolley collection services
 
  
Transport operation nec
 
Subdivision 66 Services to Transport
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
661
 
Services to Road Transport
 
 
661100
Parking Services
3.07%
  
This class includes employers engaged in providing motor vehicle parking facilities.
 
  
Primary Activities:
 
  
Car park operation
 
  
Parking station operation
 
 
661900
Services to Road Transport nec
4.23%
  
This class includes employers engaged in providing services to road transport not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in operating passenger ferries which may also carry some freight or motor vehicles are included in the appropriate classes in Group 630 Water Transport.
 
  
Primary Activities:
 
  
Container terminal or park facilities provision (for road freight on a fee or contract basis)
 
  
Escort vehicle operations for road haulage
 
  
Terminal facilities provision (to road freight or passenger transport employers on a fee or contract basis)
 
  
Toll bridge operation
 
  
Toll road operation
 
  
Vehicular ferry or punt operation (in inland waters)
 
  
Weighbridge operation
 
662
 
Services to Water Transport
 
 
662100
Stevedoring
9.01%
  
This class includes employers engaged in the provision of labour for the loading or unloading of vessels.
 
  
Primary Activities:
 
  
Ship loading or unloading service (provision of labour only)
 
  
Stevedoring
 
 
662200
Water Transport Terminals
2.61%
  
This class includes employers engaged in the operation of ship mooring facilities or of passenger or freight sea transport terminals (including sea cargo container terminals and coal or grain loaders) used for the loading or unloading of vessels.
 
  
Exclusions and References:
Employers mainly engaged in providing stevedoring services are included in Class 662100 Stevedoring.
 
  
Primary Activities:
 
  
Coal loader operation (sea transport)
 
  
Container terminal operation (marine cargo)
 
  
Freight terminal operation (sea transport)
 
  
Grain loader operation (sea transport)
 
  
Passenger terminal operation (sea transport)
 
  
Ship mooring service
 
  
Terminal operation (sea transport)
 
 
662300
Port Operators
2.43%
  
This class includes employers engaged in the maintenance and leasing of port facilities to facilitate the land-sea transition of goods and passengers.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  constructing port facilities are included in Class 412200 Non-Building Construction nec; and
(b)  planning port facilities are included in the appropriate classes within Group 782 Technical Services.
 
  
Primary Activities:
 
  
Port operation
 
  
Wharf facility leasing
 
  
Wharf provision
 
 
662910
Water Transport Agency Services
0.57%
  
This class includes employers engaged in providing administrative and agency services to water transport not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  chartering or leasing ships or boats for the transportation of passengers or freight (except fishing vessels and pleasure craft) with crew are included in the appropriate classes in Group 630 Water Transport;
(b)  operating water transport terminal facilities are included in Class 662200 Water Transport Terminals;
(c)  sea freight forwarding are included in Class 664300 Freight Forwarding (Other than Road)—Goods Handling or Class 664320 Freight Forwarding (Other than Road)—No Goods Handling;
(d)  providing customs agency services are included in Class 664410 Customs Agencies—Goods Handling or Class 664420 Customs Agencies—No Goods Handling;
(e)  ship broking are included in Class 664900 Services to Transport nec; and
(f)  operating marina facilities for pleasure craft are included in Class 931911 Sports and Services to Sports nec.
 
  
Primary Activities:
 
  
Ship registration service
 
  
Shipping agency service
 
  
Ships agency service
 
 
662920
Services to Water Transport nec
5.67%
  
This class includes employers engaged in providing port and harbour services not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in repairing ships or boats are included in Classes 282100 Shipbuilding and 532300 Smash Repairing respectively.
 
  
Primary Activities:
 
  
Distressed vessel towing service
 
  
Harbour services nec
 
  
Lift span bridge operation
 
  
Lighterage service
 
  
Navigation service, water transport
 
  
Pilotage service
 
  
Port services nec
 
  
Salvage service, marine
 
  
Towboat operation
 
  
Tugboat operation
 
  
Waterways, navigable, operation
 
663
 
Services to Air Transport
 
 
663000
Services to Air Transport
2.92%
  
This class includes employers engaged in providing civil airport and space port facilities, aerospace navigation, and other services to air or space transport employers.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  aircraft repair are included in Class 282400 Aircraft Mfg;
(b)  aircraft leasing or chartering with crew, or in the operation of passenger or freight air transport terminals (whether at airports or not) are included in the appropriate classes of Group 640 Air and Space Transport;
(c)  operating ticket sales offices of non-resident airlines are included in Class 664100 Travel Agency Services; and
(d)  aircraft leasing without crew, from own stocks, for periods of one year or more, are included in Class 774220 Other Transport Equipment Leasing nec.
 
  
Primary Activities:
 
  
Airport operation (civil; except air transport terminals)
 
  
Airport services
 
  
Navigation service, air transport
 
  
Space port operation
 
664
 
Other Services to Transport
 
 
664100
Travel Agency Services
0.61%
  
This class includes employers engaged in providing travel agency services such as transport and/or accommodation bookings and tour wholesaling or retailing.
 
  
Primary Activities:
 
  
Booking service (passenger transport and/or accommodation)
 
  
Ticket consolidation service (for passenger transport)
 
  
Ticket selling (for non-resident airlines)
 
  
Tour guide service
 
  
Tour retailing service
 
  
Tour wholesaling service
 
  
Tourist bureau service
 
  
Travel agency service
 
 
664210
Freight Forwarding (Road)—Goods Handling
3.98%
  
This class includes employers engaged in contracting to transport goods and using one or more different employers to perform the contracted services by way of road freight transport. Such employers are included in this class if their activities in this regard include manually or mechanically handling the goods involved.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  freight forwarding by road who do not undertake any manual or mechanical handling of goods are included in 664220 Freight Forwarding (Road)—No Goods Handling; and
(b)  freight forwarding by rail and/or air and/or sea, are included in Classes 664310 or 664320 Freight Forwarding (Other than Road) as appropriate.
 
  
Primary Activities:
 
  
Freight forwarding service (road)—goods handling
 
 
664220
Freight Forwarding (Road)—No Goods Handling
0.92%
  
This class includes employers engaged in contracting to transport goods and using one or more different employers to perform the contracted services by way of road freight transport. Such employers are included in this class if they do not undertake any manual or mechanical handling of the goods involved.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  freight forwarding by road who undertake any manual or mechanical handling of goods are included in 664210 Freight Forwarding (Road)—Goods Handling; and
(b)  freight forwarding by rail and/or air and/or sea, are included in Classes 664310 or 664320 Freight Forwarding (Other than Road) as appropriate.
 
  
Primary Activities:
 
  
Freight forwarding service (road)—no goods handling
 
 
664310
Freight Forwarding (Other Than Road)—Goods Handling
1.76%
  
This class includes employers engaged in contracting to transport goods for other enterprises, and using one or more different enterprises to perform the contracted services by way of rail and/or air and/or sea freight transport. Such employers are included in this class if they undertake any manual or mechanical handling of the goods involved.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  freight forwarding other than by road who do not undertake any manual or mechanical handling of goods are included in Class 664320 Freight Forwarding (Other than Road)—No Goods Handling;
(b)  road freight forwarding are included in Class 664210 Freight Forwarding (Road)—Goods Handling or Class 664220 Freight Forwarding (Road)—No Goods Handling; and
(c)  freight brokerage are included in Class 664900 Services to Transport nec.
 
  
Primary Activities:
 
  
Freight forwarding service (except by road), goods handling
 
  
Rail freight forwarding
 
 
664320
Freight Forwarding (Other than Road)—No Goods Handling
0.68%
  
This class includes employers engaged in contracting to transport goods for other enterprises, and using one or more different enterprises to perform the contracted services by way of rail and/or air and/or sea freight transport. Such employers are included in this class if they do not undertake in any manual or mechanical handling of the goods involved.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  freight forwarding other than by road who undertake any manual or mechanical handling of goods are included in Class 664310 Freight Forwarding (Other than Road)—Goods Handling;
(b)  road freight forwarding are included in Class 664210 Freight Forwarding (Road)—Goods Handling or Class 664220 Freight Forwarding (Road)—No Goods Handling; and
(c)  freight brokerage are included in Class 664900 Services to Transport nec.
 
  
Primary Activities:
 
  
Freight forwarding service (except by road), no goods handling
 
 
664410
Customs Agencies—Goods Handling
1.89%
  
This class includes employers engaged in providing customs services which involve any manual or mechanical handling of goods.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  customs agency services which do not involve any handling of goods are included in Class 664420 Customs Agencies—No Goods Handling; and
(b)  international freight forwarding are included in Classes 664310 or 664320 Freight Forwarding (Other than Road) as appropriate.
 
  
Primary Activities:
 
  
Customs agency service, goods handling
 
  
Customs clearance service, goods handling
 
 
664420
Customs Agencies—No Goods Handling
0.72%
  
This class includes employers engaged in providing customs services which do not involve any manual or mechanical handling of goods.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  customs agency services which involve any handling of goods are included in Class 664410 Customs Agencies—Goods Handling; and
(b)  international freight forwarding are included in Classes 664310 or 664320 Freight Forwarding (Other than Road) as appropriate.
 
  
Primary Activities:
 
  
Customs agency service, no goods handling
 
  
Customs clearance service, no goods handling
 
  
Export documentation preparation service
 
  
Import documentation preparation service
 
 
664900
Services to Transport nec
0.82%
  
This class includes employers engaged in the provision of services to transport not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in hiring or leasing pallets, from own stocks, are included in Class 774310 Plant and Machinery Hiring and Leasing Without Operator.
 
  
Primary Activities:
 
  
Crating or packing service (for transport)
 
  
Transport container repair or refurbishing
 
  
Wool dumping
 
Subdivision 67 Storage
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
670
 
Storage
 
 
670100
Grain Storage
6.80%
  
This class includes employers engaged in the storage of cereal grains.
 
  
Exclusions and References:
Employers mainly engaged in operating grain loading facilities at water transport terminals are included in Class 662200 Water Transport Terminals.
 
  
Primary Activities:
 
  
Grain elevator operation
 
  
Grain silo operation
 
  
Grain storage
 
  
Storage service (grain)
 
 
670900
Storage nec
4.89%
  
This class includes employers engaged in providing storage or warehousing services not elsewhere classified.
 
  
Exclusions and References:
Employers engaged in self storage operations where employees only perform administration and/or managerial duties are in Class 771220 Commercial Property Operators and Developers.
 
  
Primary Activities:
 
  
Bond store operation
 
  
Free store operation (storage of goods not under bond)
 
  
Controlled atmosphere store operation
 
  
Furniture storage service
 
  
Self-storage service, involved in goods handling and/or storage operations
 
  
Storage service nec
 
  
Warehousing nec
 
Division J Communication Services
This Division includes all employers engaged in providing postal, courier and telecommunication services.
Subdivision 71 Communication Services
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
711
 
Postal and Courier Services
 
 
711110
Postal Delivery Services
4.89%
  
This class includes employers engaged in picking up, transport, and delivery (domestic or international) of addressed or unaddressed mail, packages and parcels. This class includes collection of mail from public letter boxes or from post offices, sorting of mail, and distribution and delivery.
 
  
Exclusions and References:
Employers mainly engaged in the express door-to-door pick up and delivery of unstamped letters and mail-type articles are included in Class 711200 Courier Services.
 
  
Primary Activities:
 
  
Advertising brochures, letter box delivery
 
  
Mail services, delivery and collection
 
 
711120
Postal Agency Services
1.37%
  
This class includes employers engaged in post office agencies and sale of postage stamps.
 
  
Exclusions and References:
Employers mainly engaged in the express door-to-door pick up and delivery of unstamped letters and mail-type articles are included in Class 711200 Courier Services.
 
  
Primary Activities:
 
  
Mailbox rental services
 
  
Post office operation
 
  
Postal agency operation
 
 
711200
Courier Services
4.89%
  
This class includes employers engaged in the express door-to-door pick up, transport, and delivery of letters and mail-type articles. The activity may involve the use of one or more modes of transport which may be privately or publicly owned.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  other ordinary private sector delivery services are included in the appropriate classes in Division I Transport and Storage; and
(b)  ordinary (non-express) post office parcel delivery services are included in Class 711110 Postal Delivery Services.
 
  
Primary Activities:
 
  
Couriers
 
  
Customised express pick up and delivery service
 
  
Messenger service
 
712
 
Telecommunication Services
 
 
712000
Telecommunication Services
0.50%
  
This class includes employers engaged in providing telecommunication services to the public by wire, cable or radio.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing communication equipment are included in the appropriate classes in Division C Manufacturing;
(b)  cable laying, transmission line or tower construction, or in the installation or repair of telephone or telegraphic equipment are included in the appropriate classes in Division E Construction;
(c)  operating call centres, telephone answering services or message delivery services are included in Class 786900 Business Services nec;
(d)  operating radio or television broadcasting services are included in Classes 912100 Radio Services and 912200 Television Services; and
(e)  operating internet cafes with food and/or beverage service are included in Class 573000 Cafes and Restaurants.
 
  
Primary Activities:
 
  
Cable service (communication)
 
  
Communication channel service
 
  
Internet service providers
 
  
Multi-purpose communication channel operation
 
  
Network communication service
 
  
Radio telephone service
 
  
Radio relay station operation
 
  
Satellite communications service
 
  
Telecommunications service
 
  
Telegram service
 
  
Telegraph service
 
  
Telephone exchange operation
 
  
Telephone service
 
  
Teleprinter service
 
  
Television relay station operation
 
  
Telex service
 
Division K Finance and Insurance
This Division includes all employers engaged in the provision of finance, in investing money in predominantly financial assets, in providing services to lenders, borrowers and investors, in providing insurance cover of all types, and in providing services to insurance underwriters and to people or organisations seeking insurance.
Subdivision 73 Finance
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
731
 
Central Bank
 
 
731000
Central Bank
0.52%
  
This class includes employers engaged in the operation of government central banks, not involving personal “over the counter” customer service.
 
  
Primary Activities:
 
  
Government central bank operation
 
732
 
Deposit Taking Financiers
 
 
732100
Banks
0.40%
  
This class includes employers engaged in the banking activities of recognised banks.
 
  
Primary Activities:
 
  
Development bank operation
 
  
Savings bank operation
 
  
Trading bank operation
 
 
732200
Building Societies
1.05%
  
This class includes employers and specialised financiers engaged in providing loans for home building or purchasing purposes, as well as taking deposits.
 
  
Primary Activities:
 
  
Permanent building society operation
 
 
732300
Credit Unions
1.05%
  
This class includes employers engaged in the operation of credit unions or cooperatives engaged in lending money to their members for various purposes, as well as taking deposits.
 
  
Primary Activities:
 
  
Credit union operation
 
 
732400
Money Market Dealers
0.46%
  
This class includes employers engaged in holding and dealing in securities issued by the Government, in dealing in the short term money market, and in other liquidity placements.
 
  
Exclusions and References:
Employers mainly engaged in finance broking or in arranging finance for others are included in Class 751900 Services to Finance and Investment nec.
 
  
Primary Activities:
 
  
Bill of exchange discounting or financing (except by banks)
 
  
Money market dealer
 
 
732900
Deposit Taking Financiers nec
0.85%
  
This class includes employers engaged in the provision of finance which is predominantly in the form of business and commercial lending, including financial leasing, and in borrowing funds for this purpose from the public or from related organisations.
 
  
Exclusions and References:
Employers mainly engaged in finance broking or in arranging finance for others are included in Class 751900 Services to Finance and Investment nec.
 
  
Primary Activities:
 
  
Financial intermediation nec
 
733
 
Other Financiers
 
 
733000
Other Financiers
0.53%
  
This class includes employers engaged in providing credit, or lending money, or in leasing machinery, plant or equipment purely on a financial service basis (ie without physically handling the goods) not elsewhere classified. Included are employers which borrow and lend money from a group of employers related to it. Employers of terminating building societies (except terminating building society management on a commission or fee basis) are included.
 
  
Exclusions and References:
Employers whose main source of funds is deposits are included in Group 732 Deposit Taking Financiers. Employers mainly engaged in finance broking or in arranging finance for others, or in carrying out or in managing the operations of terminating building societies on a commission or fee basis are included in Class 751900 Services to Finance and Investment nec.
 
  
Primary Activities:
 
  
Financing nec
 
  
Motor vehicle leasing on purely financial basis
 
  
Terminating building society operation (except terminating building society management on a commission or fee basis)
 
734
 
Financial Asset Investors
 
 
734000
Financial Asset Investors
0.53%
  
This class includes employers (except employers of separately constituted superannuation funds) engaged in investing money on their own account in predominantly financial assets (including mortgages). Also included are investment type employer trusts engaged in holding financial assets.
 
  
Exclusions and References:
Employers of holding companies mainly engaged in activities other than holding shares, or of trusts or funds mainly engaged in producing goods or services (rather than merely investing money), are classified to the appropriate industry classes in accordance with their major activity. Employers mainly engaged in
(a)  providing benefits through separately constituted funds are included in 741200 Superannuation Funds;
(b)  underwriting new security issues, or in buying or selling stocks, shares or other financial securities for others are included in Class 751100 Financial Asset Broking Services;
(c)  managing (eg on a commission or fee basis) financial asset investments for others (except for separately constituted superannuation funds), or employers mainly engaged in providing trustee or financial asset investment advisory services are included in Class 751900 Services to Finance and Investment nec; and
(d)  operating real property are included in Subdivision 77 Property Services.
 
  
Primary Activities:
 
  
Friendly Society operation (investment type; in predominantly financial assets)
 
  
Investment operation (own account; in predominantly financial assets; except superannuation funds)
 
  
Employer trust operation (investment type; in predominantly financial assets; except trust management on a commission or fee basis)
 
  
Holding company operation (viz holding shares in subsidiary companies)
 
Subdivision 74 Insurance
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
741
 
Life Insurance and Superannuation Funds
 
 
741100
Life Insurance
0.42%
  
This class includes employers engaged in providing life insurance cover.
 
  
Exclusions and References:
Superannuation funds managed by life insurance companies are included in Class 741200 Superannuation Funds. This exclusion does not relate to statutory funds of life insurance companies for the purpose of conducting superannuation business—such funds are part of the assets of the life insurance companies.
 
  
Primary Activities:
 
  
Life insurance provision
 
  
Life reinsurance provision
 
 
741200
Superannuation Funds
0.41%
  
This class includes employers of separately constituted funds engaged in providing retirement benefits.
 
  
Exclusions and References:
Employers mainly engaged in managing or in carrying out the operations of separately constituted superannuation funds on a commission or fee basis are included in Class 752000 Services to Insurance.
 
  
Primary Activities:
 
  
Approved Deposit Fund (Superannuation) operation
 
  
Pension fund, separately constituted, operation
 
  
Superannuation fund, separately constituted, operation
 
742
 
Other Insurance
 
 
742100
Health Insurance
1.05%
  
This class includes employers engaged in providing insurance cover for hospital, medical, dental, pharmaceutical or funeral expenses or costs.
 
  
Primary Activities:
 
  
Dental insurance provision
 
  
Funeral benefit provision
 
  
Health insurance provision
 
 
742200
General Insurance
0.83%
  
This class includes employers engaged in providing motor vehicle, fire, marine, comprehensive household or insurance cover not elsewhere classified.
 
  
Exclusions and References:
Insurance broking employers of foreign based insurance underwriters, not carrying insurance domestically, are included in Class 752000 Services to Insurance.
 
  
Primary Activities:
 
  
Accident insurance provision
 
  
All risks insurance provision
 
  
Fire insurance provision
 
  
General insurance provision
 
  
Household insurance provision
 
  
Insurance provision nec
 
  
Mortgage insurance provision
 
  
Motor vehicle insurance provision
 
  
Owner’s liability insurance provision
 
  
Reinsurance (except life) provision
 
  
Third party insurance provision
 
  
Travel insurance provision
 
  
Worker’s compensation insurance provision
 
Subdivision 75 Services to Finance and Insurance
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
751
 
Services to Finance and Investment
 
 
751100
Financial Asset Broking Services
0.31%
  
This class includes employers engaged in trading in stocks, shares or other financial assets for others, or in underwriting financial asset issues.
 
  
Primary Activities:
 
  
Commodity futures broking or dealing (on commission)
 
  
Financial asset broking service
 
  
Mortgage broking service
 
  
Stock broking or trading (on commission)
 
 
751900
Services to Finance and Investment nec
0.31%
  
This class includes employers engaged in providing nominee, trustee, investment management or advisory services, or other services in the field of finance or investment (except insurance or superannuation). Also included in this class are employers of incorporated stock exchanges.
 
  
Primary Activities:
 
  
Credit card administration service
 
  
Executor service
 
  
Finance consultant service
 
  
Finance service nec
 
  
Financial asset investment consultant service
 
  
Fund raising (on a commission or fee basis) nec
 
  
Money changing service (non-bank)
 
  
Nominee service
 
  
Portfolio, investment, management service (on a commission or fee basis)
 
  
Security valuation service
 
  
Share registry operation
 
  
Stock exchange operation
 
  
Terminating building society management service (on a commission or fee basis)
 
  
Trustee service
 
  
Welfare fund raising
 
752
 
Services to Insurance
 
 
752000
Services to Insurance
0.37%
  
This class includes employers engaged in providing insurance broking or agency services, or other services to insurance such as consultant, claim assessment or adjustment services. This class also includes foreign based insurance underwriters engaged in insurance broking (not carrying) domestically, as well as employers engaged in managing or in carrying out the operations of separately constituted superannuation funds on a commission or fee basis.
 
  
Primary Activities:
 
  
Actuarial service
 
  
Claim adjustment service
 
  
Claim assessment service
 
  
Insurance agency service
 
  
Insurance broking service
 
  
Insurance consultant service
 
  
Insurance fund management service (on a commission or fee basis)
 
  
Superannuation fund management service (on a commission or fee basis)
 
Division L Property and Business Services
This Division includes all employers engaged in renting and leasing assets as well as employers engaged in providing a wide variety of business services.
Subdivision 77 Property Services
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
771
 
Property Operators and Developers
 
 
771110
Residential Strata Schemes
1.19%
  
This class consists of residential strata schemes.
 
  
Primary Activities:
 
  
Residential strata schemes (body corporate employer)
 
 
771120
Residential Property Operators
0.86%
  
This class includes employers engaged in renting or leasing their own or leased residential properties (including space in such properties) or dwellings (other than holiday houses or flats) to others. Note: All renting and leasing activities can be performed either as owner or as lease holder. Leasing includes sub-leasing.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  undertaking or supervising construction work arising from the subdivision or development of land are included in the appropriate industry classes in Division E Construction; and
(b)  operating hotels or motels (except with licensed premises), boarding or rooming houses, student residences, caravan parks, holiday houses or flats (except in renting or leasing dwellings) are included in Class 571000 Accommodation.
 
  
Primary Activities:
 
  
Apartments (except holiday apartments) renting or leasing
 
  
Buildings renting or leasing, residential
 
  
Flats (except holiday flats) renting or leasing
 
  
Houses (except holiday houses) renting or leasing
 
 
771210
Commercial Property Strata Schemes
1.25%
  
This class consists of commercial property strata schemes.
 
  
Primary Activities:
 
  
Commercial property strata schemes (body corporate employers)
 
 
771220
Commercial Property Operators and Real Estate Developers
0.90%
  
This class includes employers engaged in the leasing out of commercial and industrial property. This class also includes employers engaged in land subdivision and development, except those undertaking supervision or oversighting of construction work.
 
  
Exclusions and References:
Employers mainly engaged in supervising or oversighting construction activities are included in the relevant class in Division E Construction.
Employers engaged in self storage operations with goods handling and storage operations are in Class 670900 Storage nec.
 
  
Primary Activities:
 
  
Buildings, non-residential, renting or leasing
 
  
Land development or subdivision
 
  
Property, non-residential, renting or leasing
 
  
Residential property developers (except construction)
 
  
Self storage operations where employees only perform administrative and/or managerial duties
 
772
 
Real Estate Agents
 
 
772000
Real Estate Agents
0.60%
  
This class includes employers engaged in valuing, purchasing, selling (by auction or private treaty), managing or renting real estate for others.
 
  
Exclusions and References:
Employers mainly engaged in providing a real estate title transfer service performed by qualified legal practitioners are included in Class 784100 Legal Services.
 
  
Primary Activities:
 
  
Broking service (real estate)
 
  
Conveyancing service (other than by employees of qualified legal practitioners)
 
  
Real estate agency service
 
  
Real estate auctioning service
 
  
Real estate body corporate management service
 
  
Real estate broking service
 
  
Real estate management service
 
  
Real estate rental agency service
 
  
Real estate title transfer service (other than by employers of qualified legal practitioners)
 
  
Real estate valuers
 
  
Time share apartment management service
 
  
Title searching service
 
  
Valuing service (real estate)
 
773
 
Non-Financial Asset Investors
 
 
773000
Non-Financial Asset Investors
1.05%
  
This class includes employers engaged in holding intellectual property or other non-financial assets (except real estate or plant and equipment) which were not produced by the employer and from which they derive income from payments for the use of those assets or for reproducing those assets.
 
  
Primary Activities:
 
  
Investing in patents and copyrights
 
  
Investing in tangible artistic work
 
  
Non-financial asset investing nec
 
  
Taxi cab plate leasing
 
774
 
Machinery and Equipment Hiring and Leasing
 
 
774100
Motor Vehicle Hiring
2.65%
  
This class includes employers engaged in leasing, hiring or renting motor vehicles from own stocks, without drivers (except licensed taxi cabs or hire cars).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  hiring motor vehicles with drivers are included in the appropriate classes in Subdivision 61 Road Transport;
(b)  leasing, hiring or renting licensed taxi cabs or hire cars are included in the appropriate class in Group 612 Road Passenger Transport; and
(c)  leasing motor vehicles on a purely financial service basis are included in Class 733000 Other Financiers.
 
  
Primary Activities:
 
  
Bus leasing (from own stocks; without driver)
 
  
Campervan leasing, hiring or renting (from own stocks; without driver)
 
  
Car leasing, hiring or renting (from own stocks, without driver; except licensed hire cars or taxi cabs)
 
  
Truck leasing, hiring or renting (from own stocks; without driver)
 
 
774210
Boat and Ferry Hiring
3.95%
  
This class includes employers engaged in leasing or hiring ships, boats or ferries without drivers or crew.
 
  
Primary Activities:
 
  
Boat leasing
 
  
Houseboat leasing
 
  
Ship leasing
 
 
774220
Other Transport Equipment Leasing nec
4.08%
  
This class includes employers engaged in leasing, hiring or renting aircraft or land transport equipment other than motor vehicles from their own stocks, without drivers or crew (except for mobile advertising billboard service). The renting of containers is also included.
 
  
Primary Activities:
 
  
Aircraft leasing
 
  
Caravan hiring
 
  
Container hiring
 
  
Horse trailer hiring
 
  
Mobile advertising billboard service
 
  
Railroad stock hiring
 
  
Trailer hiring (including boat trailers)
 
 
774310
Plant and Machinery Hiring and Leasing Without Operator
4.45%
  
This class includes employers engaged in leasing, renting or hiring industrial machinery, plant or equipment (except transport equipment) without operators, from stock physically held for that purpose.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  leasing machinery, plant or equipment purely on a financial service basis (ie without physically handling the goods are included in Subdivision 73 Finance); and
(b)  fixed or mobile crane operation on construction or building sites are included in Class 421020 Site Preparation Services.
 
  
Primary Activities:
 
  
Agricultural machinery leasing
 
  
Amusement machines, coin operated, hiring
 
  
Audio-visual equipment hiring and/or leasing
 
  
Construction machinery leasing
 
  
Crowd and/or traffic barriers hiring and/or leasing
 
  
Juke box machines, hiring and/or leasing
 
  
Leasing of demountable buildings, school rooms and/or construction sheds
 
  
Leasing of plant or equipment (from own stocks; without operators; except transport equipment)
 
  
Mobile crane hiring and/or leasing
 
  
Motion picture recording equipment hiring and/or leasing
 
  
Public address systems hiring and/or leasing
 
  
Scientific, medical or professional equipment hiring and/or leasing
 
  
Sound equipment hiring and/or leasing
 
  
Vending machine hiring and/or leasing
 
 
774320
Plant and Machinery Hiring and Leasing With Operator
5.55%
  
This class includes employers engaged in leasing, renting or hiring industrial machinery, plant or equipment (except transport equipment) with operators.
 
  
Exclusions and References:
Employers engaged in leasing or hiring concrete pumping equipment with operators (who also provide formwork, pouring and finishing services) are in Class 422110 Concrete Construction Services.
Employers mainly engaged in
(a)  leasing machinery, plant or equipment purely on a financial service basis (ie without physically handling the goods are included in Subdivision 73 Finance); and
(b)  leasing or hiring earthmoving equipment or construction equipment with operators are in Class 421020 Site Preparation Services.
 
  
Primary Activities:
 
  
Audio-visual equipment hiring and/or leasing with operator
 
  
Concrete pumping equipment hiring and/or leasing with operator (excluding formwork, paving and/or finishing services)
 
  
Industrial machinery leasing, with operator
 
  
Leasing of plant or equipment
 
  
Mobile crane hiring and/or leasing with operator (other than for construction or building site)
 
  
Motion picture equipment hiring and/or leasing with operator
 
  
Sound equipment hiring and/or leasing with operator
 
 
774330
Office Equipment Hiring and Leasing
0.60%
  
This class includes employers engaged in leasing, renting or hiring office equipment from stock physically held for that purpose.
 
  
Exclusions and References:
Employers mainly engaged in leasing machinery, plant or equipment purely on a financial service basis (ie without physically handling the goods are included in Subdivision 73 Finance).
 
  
Primary Activities:
 
  
Computer leasing
 
  
Computer peripheral leasing
 
  
Office machinery or equipment hiring
 
Subdivision 78 Business Services
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
781
 
Scientific Research
 
 
781000
Scientific Research
0.82%
  
This class includes employers engaged in undertaking research in the agricultural, biological, physical or social sciences.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  providing technical or engineering consultancy services are included in Class 782300 Consulting Engineering Services;
(b)  providing market research or similar services for businesses are included in Class 785300 Market Research Services; and
(c)  providing pathological services for the medical profession are included in Class 863100 Pathology Services. Note: Employers of universities mainly engaged in undertaking basic or applied research are included in Class 843100 Higher Education.
 
  
Primary Activities:
 
  
Aeronautical research institution operation (except university)
 
  
Agricultural research institution operation (except university)
 
  
Biological research institution operation (except university)
 
  
Economic research institution operation (except university)
 
  
Food research institution operation (except university)
 
  
Industrial research institution operation (except university)
 
  
Medical research institution operation (except university)
 
  
Observatory operation (except university)
 
  
Research farm operation (except university)
 
  
Scientific research institution operation (except university)
 
  
Social science research institution operation (except university)
 
  
Space tracking station operation (except as communication service)
 
782
 
Technical Services
 
 
782100
Architectural Services
0.43%
  
This class includes employers engaged in providing architectural services.
 
  
Exclusions and References:
Employers mainly engaged in managing, organising or supervising construction projects are included in the appropriate classes in Division E Construction.
 
  
Primary Activities:
 
  
Architect (own account)
 
  
Architectural consultancy service (except construction project management)
 
  
Drafting service, architectural
 
  
Landscape architecture service
 
  
Town planning service
 
 
782200
Surveying Services
1.05%
  
This class includes employers engaged in providing surveying services (including exploration surveying services on contract).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  exploring for crude oil or natural gas on their own account whether by surveying or other techniques are included in Class 151100 Petroleum Exploration (Own Account); and
(b)  exploring for minerals (except crude oil or natural gas) on their own account whether by surveying or other techniques are included in Class 151300 Mineral Exploration (Own Account).
 
  
Primary Activities:
 
  
Aerial photography service
 
  
Aerial surveying service
 
  
Cadastral surveying service
 
  
Engineering surveying service
 
  
Geodetic surveying service (on a contract or fee basis)
 
  
Gravimetric surveying service (on a contract or fee basis)
 
  
Hydrographic surveying service
 
  
Land surveying service
 
  
Map preparation service
 
  
Mining surveying service
 
  
Oceanographic surveying service
 
  
Photogrammetry
 
  
Seismic surveying service (on a contract or fee basis)
 
  
Surveying, land and marine
 
 
782300
Consulting Engineering Services
0.54%
  
This class includes employers engaged in providing off-site consultant engineering services. Also included are employers engaged in providing quantity surveying services.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  the physical or chemical transformation of materials into new products are included in the appropriate classes in Division C Manufacturing;
(b)  managing, organising or supervising construction projects are included in the appropriate class in Division E Construction; and
(c)  providing scientific or technical testing services are included in Class 782920 Technical Services nec. Note: Research and scientific institutions are included in Class 781000 Scientific Research.
 
  
Primary Activities:
 
  
Boat designing service
 
  
Building consultancy service
 
  
Building inspection service
 
  
Chemical engineering service (consulting)
 
  
Civil engineering service (consulting)
 
  
Consultant engineering service nec
 
  
Drawing office service (engineering)
 
  
Electrical engineering service (consulting)
 
  
Electronic engineering service (consulting)
 
  
Hydraulic engineering service (consulting)
 
  
Marine engineering service (consulting)
 
  
Materials handling engineering service (consulting)
 
  
Mining engineering service (consulting)
 
  
Naval architecture service
 
  
Pipeline engineering service (consulting)
 
  
Quantity surveying service
 
  
Sanitary engineering service (consulting)
 
  
Traffic engineering service (consulting)
 
 
782910
Laboratory Services nec
1.37%
  
This class includes employers engaged in operating laboratories or testing services.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  providing engineering consultancy services are included in Class 782300 Consulting Engineering Services; and
(b)  providing pathology services for the medical profession are included in Class 863100 Pathology Services.
 
  
Primary Activities:
 
  
Analytical laboratory
 
  
Chemical analysis service nec
 
  
Laboratory operation (providing chemical, food, electrical engineering or other technical services)
 
  
Materials strength testing service
 
  
Non-destructive testing service
 
  
Testing or assay service (on a fee or contract basis)
 
  
Wool testing service
 
 
782920
Technical Services nec
1.01%
  
This class includes employers engaged in providing scientific and technical services not elsewhere classified. Included are employers engaged in collecting, collating or analysing meteorological information, or in supplying meteorological forecasts, or in providing scientific testing services.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  providing engineering consultancy services are included in Class 782300 Consulting Engineering Services; and
(b)  providing pathology services for the medical profession are included in Class 863100 Pathology Services.
 
  
Primary Activities:
 
  
Forensic science consulting service (other than laboratory or pathology service)
 
  
Geological and geophysical consultancy and/or data analysis service
 
  
Meteorological services
 
  
Meter reading, gas, water or electricity (no maintenance or repairing activities)
 
  
Pollution monitoring service
 
  
Scientific or technical services nec
 
  
Seismic survey data analysis service
 
  
Weather station operation
 
783
 
Computer Services
 
 
783100
Data Processing Services
0.95%
  
This class includes employers engaged in providing data processing services. Also included are employers engaged in providing a computer time sharing service.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  the mass production of computer software are included in Class 243000 Recorded Media Mfg and Publishing;
(b)  leasing or hiring electronic computers or other data processing equipment without operators, are included in Class 774310 Plant and Machinery Hiring or Leasing Without Operator;
(c)  providing a computer data storage and retrieval service (other than libraries) are included in Class 783200 Information Storage and Retrieval Services; and
(d)  providing a computer consultancy or programming service are included in Class 783400 Computer Consultancy Services.
 
  
Primary Activities:
 
  
Computer time sharing service
 
  
Data entry service
 
  
Data processing service
 
  
Tabulating service
 
 
783200
Information Storage and Retrieval Services
0.85%
  
This class includes employers engaged in providing information storage and retrieval services (other than library or bibliographic services).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  the mass production of computer software are included in Class 243000 Recorded Media Mfg and Publishing;
(b)  leasing or hiring electronic computers or other data processing equipment are included in Class 774330 Office Equipment Hiring and Leasing;
(c)  providing a data processing service are included in Class 783100 Data Processing Services;
(d)  providing a computer consultancy or programming service are included in Class 783400 Computer Consultancy Services; and
(e)  providing library or bibliographic services are included in Class 921000 Libraries.
 
  
Primary Activities:
 
  
Information storage and retrieval service (other than library)
 
 
783300
Computer Maintenance Services
1.00%
  
This class includes employers engaged in providing computer maintenance or repair services.
 
  
Exclusions and References:
Employers mainly engaged in manufacturing computers are included in Class 284100 Computer and Business Machine Mfg.
 
  
Primary Activities:
 
  
Computer maintenance service
 
  
Computer peripheral repair service
 
  
Computer repair service
 
 
783400
Computer Consultancy Services
0.31%
  
This class includes employers engaged in providing computer consultancy services, computer systems analysis, computer programming services or website design services.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  the mass production of computer software are included in Class 243000 Recorded Media Mfg and Publishing;
(b)  leasing or hiring electronic computers or other data processing equipment are included in Class 774330 Office Equipment Leasing and Hiring;
(c)  providing a data processing service are included in Class 783100 Data Processing Services; and
(d)  providing a computer data storage and retrieval service (other than libraries) are included in Class 783200 Information Storage and Retrieval Services.
 
  
Primary Activities:
 
  
Computer consultancy service
 
  
Computer programming service
 
  
Software production service (other than mass production)
 
  
Systems analysis service (computer)
 
  
Website design service
 
784
 
Legal and Accounting Services
 
 
784100
Legal Services
0.65%
  
This class includes employers engaged in providing legal services.
 
  
Exclusions and References:
Employers mainly engaged in providing real estate title transfer services (performed other than by qualified legal practitioners) are included in Class 772000 Real Estate Agents.
 
  
Primary Activities:
 
  
Advocate (own account)
 
  
Barrister (own account)
 
  
Conveyancing service (provided by employers of qualified legal practitioners)
 
  
Legal aid service
 
  
Notary (own account)
 
  
Patent attorney (own account)
 
  
Solicitor (own account)
 
 
784200
Accounting Services
0.36%
  
This class includes employers engaged in providing accounting, auditing or bookkeeping services.
 
  
Primary Activities:
 
  
Accountant (own account)
 
  
Accounting service
 
  
Auditing service
 
  
Auditor (own account)
 
  
Bookkeeping service
 
  
Tax agent (own account)
 
785
 
Marketing and Business Management Services
 
 
785100
Advertising Services
0.53%
  
This class includes employers engaged in providing advertising services (except sale of advertising space in their own publications or broadcasts).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  selling advertising space in printed material published by the same employer are included in the appropriate classes of Group 242 Publishing; and
(b)  selling advertising time in radio or television broadcasts by the same employer are included in the appropriate classes of Group 912 Radio and Television Services.
 
  
Primary Activities:
 
  
Advertising agency service
 
  
Advertising placement service
 
  
Advertising preparation service
 
  
Advertising service (except sale of advertising space in own publications or broadcasts)
 
  
Advertising space selling (on a commission or fee basis)
 
  
Bill posting agency service
 
  
Samples distribution service
 
 
785210
Sign Writing
5.42%
  
This class includes employers engaged in painting or writing advertising or other signs.
 
  
Primary Activities:
 
  
Sign writing
 
  
Sign painting
 
 
785220
Commercial Art and Display Services
0.67%
  
This class includes employers engaged in providing graphic design services or ticket writing on a custom or order basis.
 
  
Exclusions and References:
Employers engaged in services to printing and publishing, or desktop publishing services are included in the appropriate classes in Subdivision 24 Printing, Publishing and Recorded Media.
 
  
Primary Activities:
 
  
Commercial art service
 
  
Graphic design service (for advertising)
 
  
Ticket writing
 
 
785300
Market Research Services
0.78%
  
This class includes employers engaged in providing market research services.
 
  
Primary Activities:
 
  
Market research service
 
  
Public opinion research service
 
 
785400
Business Administrative Services
0.86%
  
This class includes employers engaged in providing a range of services to support the operation of a business or businesses. The services provided are primary to classes in business services, property services or finance and insurance services but do not predominantly come from any one class.
 
  
Exclusions and References:
Employers which are predominantly engaged in providing specific services are classified to the appropriate classes in Subdivision 75 Services to Finance and Insurance, Subdivision 77 Property Services and Subdivision 78 Business Services.
 
  
Primary Activities:
 
  
Business administrative services (general)
 
 
785500
Business Management Services
0.56%
  
This class includes employers engaged in providing business management services, including business analysis, efficiency or organisation and methods studies, personnel management, public relations consultancy or statistical services.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  providing data processing services are included in Class 783100 Data Processing Services; and
(b)  providing government statistical services are included in the appropriate classes in Subdivision 81 Government Administration.
 
  
Primary Activities:
 
  
Business management service
 
  
Business statistical service (except tabulating service or government statistical services)
 
  
Efficiency advisory service
 
  
Environmental consultancy service (excluding laboratory service)
 
  
Event management service (excluding provision of equipment hire, venue hire and/or provision of event staff)
 
  
Government relations consultancy service
 
  
Lobbyist (own account)
 
  
Management consultancy service
 
  
Merchandising consultancy service
 
  
Operations research service (commercial)
 
  
Personality (celebrity, media and sports) management services
 
  
Personnel management service
 
  
Public relations counselling service
 
  
Sales advisory service
 
  
Tariff consultancy service
 
  
Tourism development consultancy service
 
786
 
Other Business Services
 
 
786100
Employment Placement Services
1.05%
  
This class includes employers engaged in personnel search, selection, referral and placement in connection with employment in any field. The services may be supplied to the potential employer or the prospective employee and may involve the formulation of job descriptions, the screening and testing of applicants and the investigation of references.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  supplying their own employees to other businesses on a fee or contract basis are included in the class or classes that most accurately reflects the activities undertaken by the employees concerned. This includes labour hire companies and group apprenticeship schemes. However, the office staff of labour hire companies and group apprenticeship schemes whose role is the placement of workers with host employers is included in this class; and
(b)  theatrical and motion picture casting are included in Class 925910 Agency Services to the Arts.
 
  
Primary Activities:
 
  
Outplacement service
 
  
Employment agency operation
 
  
Employment office operation
 
  
Executive search service
 
 
786300
Secretarial Services
1.09%
  
This class includes employers engaged in providing secretarial services. Such services include typing, stenographic services, compiling mailing lists, or providing addressing or mailing services. Some office copying activities may be undertaken by these employers.
 
  
Exclusions and References:
Employers mainly engaged in copying, photocopying or similar reproduction of documents are included in Class 241210 Printing.
 
  
Primary Activities:
 
  
Address list compiling service
 
  
Addressing service
 
  
Letter writing service
 
  
Letter/mail, folding/sending service
 
  
Secretarial service
 
  
Typing service
 
  
Word processing service
 
 
786411
Investigative Services
3.37%
  
This class includes employers mainly engaged in providing mercantile, commercial or private enquiry services.
 
  
Exclusions and References:
Employers mainly engaged in providing police services are included in Class 963100 Police Services.
 
  
Primary Activities:
 
  
Commercial agencies
 
  
Detective agency service (except police)
 
  
Enquiry agency service
 
  
Mercantile agencies
 
 
786412
Security Services
5.97%
  
This class includes employers engaged in providing security or protection services or both.
 
  
Exclusions and References:
Employers mainly engaged in providing police services are included in Class 963100 Police Services.
 
  
Primary Activities:
 
  
Armoured car service
 
  
Burglary protection service (except police)
 
  
On site traffic control services (including building and other construction sites and events)
 
  
Protection service (except police)
 
  
Security alarm monitoring and response services
 
  
Security service (except police)
 
 
786420
Building Caretaking Services
1.73%
  
This class includes employers engaged in providing building caretaking or night watchman services.
 
  
Exclusions and References:
Employers mainly engaged in providing
(a)  security, protection and patrol services are included in Class 786412 Security Services;
(b)  police services are included in Class 963100 Police Services;
(c)  cleaning services are included in Class 786610 Cleaning Services (Non NSW Government Contract) or Class 786620 Cleaning Services (NSW Government Contract); and
(d)  building repair or maintenance are included in the appropriate classes in Division E Construction.
 
  
Primary Activities:
 
  
Building caretaking service
 
  
Building concierge service
 
  
Night watchman service
 
  
Saleyard caretaking service
 
 
786500
Pest Control Services
3.60%
  
This class includes employers engaged in providing industrial or household pest control services, including weed control services.
 
  
Exclusions and References:
Employers mainly engaged in providing agricultural pest or noxious weed eradication services (agricultural) are included in the appropriate class in Group 021 Services to Agriculture.
 
  
Primary Activities:
 
  
Installation of physical pest control barriers
 
  
Pest control service (industrial or household)
 
  
Weed control service (industrial or household)
 
  
Fumigation (industrial or household)
 
 
786610
Cleaning Services (Non NSW Government Schools Contract)
9.61%
  
This class includes employers engaged in providing window, building, telephone cleaning or similar cleaning services (except carpet cleaning or shampooing services, steam cleaning, or sand blasting of building exteriors). This class also includes employers engaged under NSW Government Cleaning Contract No 0500342 for NSW Government agencies in the Sydney Business District Area.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  the cleaning of building exteriors (including steam cleaning, sand or other abrasive blasting) are included in Class 425930 Building Exterior Cleaning and Maintenance Services;
(b)  cleaning or shampooing carpets, drapes or curtains are included in Class 952130 Carpet Cleaners;
(c)  operating under New South Wales Government Sites Cleaning Contracts awarded by the NSW Government Contracts Control Board pursuant to Request for Tender Nos 93/20125 and 98/20125, including contracts awarded by the NSW Government for cleaning services in public schools in NSW are included in Class 786620; and
(d)  operating under New South Wales Government Schools cleaning contract nos or facilities management contract nos (or both) 0500323 0500324 0500325 0500326 0500327 0500328 0500329 0500330 0500331 0500332 0500333 0500334 0500335 0500336 0500337 0500338 0500339 0500340 0500341 0500343 0500344 are included in Class 786620 Cleaning Services (NSW Government Schools and Sites Contracts).
 
  
Primary Activities:
 
  
Abrasive and/or sand blasting other than building exteriors
 
  
Building cleaning service (interior)
 
  
Chimney cleaning service
 
  
Cleaning service nec
 
  
Cleaning of garbage and recycling bins and skips
 
  
House cleaning service
 
  
NSW Government Cleaning Contract No 0500342 for NSW Government agencies in the Sydney Business District Area
 
  
Office cleaning service
 
 
786620
Cleaning Services (NSW Government Schools and Sites Contracts)
16.23%
  
This class consists of employers operating under New South Wales Government Sites Cleaning Contracts awarded by the NSW Government Contracts Control Board pursuant to Request for Tender Nos 93/20125 and 98/20125 and employers operating under New South Wales Government school cleaning contracts nos or facilities management contract nos (or both) 0500323 0500324 0500325 0500326 0500327 0500328 0500329 0500330 0500331 0500332 0500333 0500334 0500335 0500336 0500337 0500338 0500339 0500340 0500341 0500343 0500344.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  the cleaning of building exteriors (including steam cleaning, sand or other abrasive blasting) are included in Class 425930 Building Exterior Cleaning and Maintenance Services;
(b)  cleaning or shampooing carpets, drapes or curtains are included in Class 952130 Carpet Cleaners; and
(c)  providing services under NSW Government Cleaning Contract No 0500342 for NSW Government agencies in the Sydney Business District Area is included in Class 786610 Cleaning Services (Non NSW Government Schools Contract).
 
  
Primary Activities:
 
  
Cleaning services provided under New South Wales Government Sites Cleaning Contracts awarded by the NSW Government Contracts Control Board pursuant to Request for Tender Nos 93/20125 and 98/20125.
 
  
Cleaning services provided under New South Wales Government school cleaning contracts nos 0500323 0500324 0500325 0500326 0500327 0500328 0500329 0500330 0500331 0500332 0500333 0500334 0500335 0500336 0500337 0500338 0500339 0500340 and 0500341.
 
  
Cleaning and facilities management services provided under contracts nos 0500343 and 0500344.
 
 
786700
Contract Packing Services nec
4.76%
  
This class includes employers engaged in packing goods in bottles, cans, cartons, collapsible tubes, plastic sachets, plastic film or bags or other containers or materials on a contract or fee basis not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  contract packing of agricultural produce, food, beverages and tobacco are included in the appropriate classes in Groups 021 Services to Agriculture, 451 Farm Produce Wholesaling and 471 Food, Drink and Tobacco Wholesaling; and
(b)  packing or crating goods for transport are included in Class 664900 Services to Transport nec.
 
  
Primary Activities:
 
  
Contract packing or filling (except agricultural produce, food, beverages or tobacco, or crating or packing goods for transport)
 
  
Shrink wrapping service
 
 
786900
Business Services nec
1.05%
  
This class includes employers engaged in providing business services not elsewhere classified, such as auctioning or valuing services (except in the case of real estate, wool or livestock), translation services, call centres and telephone answering services. Also included in this class are employers engaged in debt collecting, or in mercantile or consumer credit reporting.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  auctioning or valuing wool or livestock are included in Group 451 Farm Produce Wholesaling;
(b)  auctioning or valuing real estate are included in Class 772000 Real Estate Agents; and
(c)  providing taxi call centres, taxi booking operations, taxi network operations or taxi radio base operations are included in Class 612340 Other Road Passenger Transport nec.
 
  
Primary Activities:
 
  
Auction rooms operation
 
  
Auctioning service (except real estate, wool or livestock)
 
  
Business service nec
 
  
Call centres
 
  
Collection agency service (accounts; except real estate)
 
  
Consumer credit reporting service
 
  
Credit bureau or agency service
 
  
Debt collecting service
 
  
Fashion design service
 
  
Interior decorating service nec
 
  
Interpreting service
 
  
Mercantile credit reporting service
 
  
Microfiche production service
 
  
Print broking service (not involved in the printing process)
 
  
Student exchange service
 
  
Telephone answering service
 
  
Telephone hygiene service
 
  
Translation service
 
  
Valuation service (except for real estate, wool or livestock)
 
Division M Government Administration and Defence
This Division includes all Central, State and Local Government employers engaged in government administration and regulatory activities, as well as judicial authorities and commissions, representatives of overseas governments, and the Army, Navy and Air Defence forces and civilian employers engaged in defence administration. The industry class for Defence excludes employers engaged in manufacturing activities (such as naval dockyards and munitions factories) and employers engaged in operating colleges or similar educational institutions for the defence forces.
Subdivision 81 Government Administration and Defence
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
811
 
Government Administration
 
 
811100
Central Government Administration
1.05%
  
This class includes employers engaged in formulating and administering Central Government policy (except justice and defence).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  the management of commercial and business activities, or activities other than government administration, are included in classes appropriate to these activities; and
(b)  the operation or administration of judicial authorities or commissions are included in Class 812000 Justice. Note: Employers of the defence forces and of government mainly engaged in defence administration are included in Class 820000 Defence.
 
  
Primary Activities:
 
  
Central Government administration (except justice and defence)
 
  
Financial and economic management except banking (Central Government)
 
  
Governor-General’s unit operation
 
  
Legislation enactment and enforcement (Central Government)
 
  
Parliament, Central, operation
 
  
Policy formulation and administration (Central Government)
 
 
811200
State Government Administration
1.05%
  
This class includes employers engaged in formulating and administering State Government policy (except justice).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  the management of commercial and business activities, or activities other than government administration, are included in classes appropriate to these activities; and
(b)  the operation or administration of judicial authorities or commissions are included in Class 812000 Justice.
 
  
Primary Activities:
 
  
Financial and economic management except banking (State Government)
 
  
Governor’s unit, State, operation
 
  
Legislation enactment and enforcement (State Government)
 
  
Parliament, State, operation
 
  
Policy formulation and administration (State Government)
 
  
State Government administration (except justice)
 
 
811300
Local Government Administration
3.75%
  
This class includes employers engaged in Local Government administration. This class also includes Aboriginal Land Councils.
 
  
Exclusions and References:
Employers of Local Government authorities mainly engaged in activities other than those listed below are included in classes appropriate to these activities.
 
  
Primary Activities:
 
  
Aboriginal Land Councils
 
  
Animal control (Local Government)
 
  
Beach inspection (Local Government)
 
  
Building inspection (Local Government)
 
  
Environmental standards control (Local Government)
 
  
Food, water standards control (Local Government)
 
  
Health inspection (Local Government)
 
  
Lifesavers, beach inspection (Local Government)
 
  
Local Government administration
 
  
Municipal Council administration
 
  
Parking and Traffic control (Local Government)
 
  
Town planning (Local Government)
 
  
Vehicle parking regulation (Local Government)
 
812
 
Justice
 
 
812000
Justice
1.05%
  
This class includes employers engaged in the operation or administration of judicial authorities or commissions including Royal Commissions or similarly constituted inquiries.
 
  
Primary Activities:
 
  
Arbitration court operation
 
  
Bankruptcy court operation
 
  
Conciliation and Arbitration Commission operation
 
  
Judicial authority operation (Federal or State)
 
  
Law court operation
 
  
Royal Commission operation
 
813
 
Foreign Government Representation
 
 
813000
Foreign Government Representation
1.05%
  
This class includes employers of foreign governments engaged in governmental service activities such as the provision of consular or diplomatic services. This class also includes representatives of joint foreign government organisations engaged in the provision of administrative services.
 
  
Primary Activities:
 
  
Consulate operation (foreign government)
 
  
Embassy operation (foreign government)
 
  
High Commission operation (Commonwealth Government)
 
  
International organisation administration
 
  
Legation operation (foreign government)
 
  
Trade Commission operation (foreign government)
 
Subdivision 82 Government Administration and Defence
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
820
 
Defence
 
 
820000
Defence
3.35%
  
This class includes employers of the defence forces (including those staffed by civilian personnel employed by the defence forces) as well as of Government employers engaged in defence administration (except employers engaged in manufacturing activities or in operating colleges or similar educational institutions for the defence forces). The administration of defence research and development policies and associated funds is included. It includes the operation and support of civil defence forces and the working out of contingency plans and the carrying out of exercises in which civilian institutions and populations are involved.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing activities are included in the appropriate classes in Division C Manufacturing; and
(b)  operating academies or research school operation are included in the appropriate class in Subdivision 84 Education.
 
  
Primary Activities:
 
  
Armed forces unit operation (except manufacturing or educational)
 
  
Civil defence operation
 
  
Government administration (defence)
 
Division N Education
This Division includes all employers engaged in providing education.
Subdivision 84 Education
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
841
 
Preschool Education
 
 
841000
Preschools and Kindergartens
2.48%
  
This class includes employers engaged in providing preschool education.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  providing pre-primary school education in conjunction with normal primary school education are included in Class 842100 Infants and Primary Schools;
(b)  providing child minding or day nursery services are included in Class 871000 Child Care Services; and
(c)  the operation of child care centres which provide care for children aged 0–6, and where operating times extend beyond normal school hours are included in Class 871000 Child Care Services.
 
  
Primary Activities:
 
  
Kindergarten, pre-school, operation (except child minding centre)
 
  
Pre-school centre operation (except child minding centre)
 
842
 
School Education
 
 
842100
Infants and Primary Schools
1.00%
  
This class includes employers engaged in providing infants and primary school education (except combined primary/secondary school education).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  providing student accommodation (except boarding schools) are included in Class 571000 Accommodation; and
(b)  providing one or more permanently organised grades or years of secondary school education in conjunction with primary school education are included in Class 842300 Combined Primary and Secondary Education.
 
  
Primary Activities:
 
  
Boarding school operation (primary school; except combined primary/secondary school)
 
  
Combined infants and primary school operation
 
  
Infants school operation
 
  
Primary school operation (except combined primary/secondary school)
 
 
842200
Secondary Education
1.00%
  
This class includes employers engaged in providing secondary school education (except combined primary/secondary school education).
 
  
Exclusions and References:
Employers mainly engaged in
(a)  providing student accommodation (except boarding schools) are included in Class 571000 Accommodation; and
(b)  providing one or more permanently organised grades or years of primary school education in conjunction with secondary school education are included in Class 842300 Combined Primary and Secondary Education.
 
  
Primary Activities:
 
  
Agricultural high school operation (except combined primary/secondary school)
 
  
Boarding school operation (secondary school education; except combined primary/secondary school)
 
  
Matriculation college operation (except combined primary/secondary school)
 
  
Secondary college operation (except combined primary/secondary school)
 
  
Secondary school operation (except combined primary/secondary school)
 
 
842300
Combined Primary and Secondary Education
1.00%
  
This class includes employers engaged in providing both primary and secondary school education.
 
  
Exclusions and References:
Employers mainly engaged in providing student accommodation (except boarding schools) are included in Class 571000 Accommodation.
 
  
Primary Activities:
 
  
Agricultural high school operation (combined primary/secondary school)
 
  
Area school operation (combined primary/secondary school)
 
  
Boarding school operation (combined primary/secondary school)
 
  
Central school operation (combined primary/secondary school)
 
  
District school operation (combined primary/secondary school)
 
  
Secondary college operation (combined primary/secondary school)
 
  
Secondary school operation (combined primary/secondary school)
 
 
842400
Special School Education
1.73%
  
This class includes employers engaged in providing special education and training for disabled children (except in normal primary or secondary schools).
 
  
Exclusions and References:
Employers mainly engaged in providing normal primary or secondary school education for disabled children are included in Classes 842100 Infants and Primary Schools, 842200 Secondary Education or 842300 Combined Primary and Secondary Education.
 
  
Primary Activities:
 
  
Special school operation (for disabled children; not providing normal primary or secondary school education)
 
843
 
Post School Education
 
 
843100
Higher Education
0.86%
  
This class includes employers engaged in providing university undergraduate or post graduate teaching or research.
 
  
Exclusions and References:
Employers mainly engaged in operating student halls of residence are included in Class 571000 Accommodation.
 
  
Primary Activities:
 
  
Post graduate school, university, operation
 
  
Research school, university, operation
 
  
University operation
 
 
843200
Technical and Further Education
0.89%
  
This class includes employers engaged in providing technical or vocational education or courses.
 
  
Primary Activities:
 
  
Technical and further education college operation
 
  
Technical college operation
 
844
 
Other Education
 
 
844010
Driving Schools
1.37%
  
This class includes employers engaged in providing motor vehicle driving schools.
 
  
Exclusions and References:
Employers mainly engaged in providing training in sporting or other recreational activities are included in Class 931911 Sports and Services to Sport nec.
 
  
Primary Activities:
 
  
Driving school, motor vehicle, operation
 
 
844020
Other Education and Training nec
1.92%
  
This class includes employers engaged in providing other education or training on the employer’s premises or client’s premises. This class also includes employers involved in the preparation of training material.
 
  
Exclusions and References:
Employers mainly engaged in providing training in sporting or other recreational activities are included in Class 931911 Sports and Services to Sport nec.
 
  
Primary Activities:
 
  
Art school operation nec
 
  
Ballet school operation
 
  
Ballet teaching (own account)
 
  
Business college operation nec
 
  
Coaching college operation
 
  
Computer software training
 
  
Correspondence school operation nec
 
  
Dancing school/studio
 
  
Drama school operation
 
  
Education nec
 
  
Elocution school operation
 
  
Engineering school operation nec
 
  
First Aid training
 
  
Language school/college operation
 
  
Music school operation nec
 
  
Music teaching (own account)
 
  
Nursing college operation nec
 
  
Occupational Health and Safety training
 
  
Paramedical training college operation nec
 
  
Teachers college operation nec
 
  
Theological college or seminary operation nec
 
  
Tutoring service, academic
 
Division O Health and Community Services
This Division includes all employers engaged in providing health and community services.
Subdivision 86 Health Services
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
861
 
Hospitals and Nursing Homes
 
 
861100
Hospitals (Except Psychiatric Hospitals)
3.02%
  
This class includes employers engaged in providing hospital (except psychiatric hospital) facilities such as diagnostic medical or surgical services as well as continuous in-patient nursing care. Also included are employers providing both hospital facilities and training of medical and nursing staff.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  providing psychiatric hospital facilities are included in Class 861200 Psychiatric Hospitals;
(b)  providing nursing or convalescent home facilities are included in Class 861300 Nursing Homes; and
(c)  providing outpatient dental hospital facilities are included in Class 862300 Dental Services.
 
  
Primary Activities:
 
  
Children’s hospital operation
 
  
Day surgery, hospital, operation
 
  
Ear, nose and throat hospital operation
 
  
Eye hospital operation
 
  
General hospital operation
 
  
Hospital operation (except psychiatric, dental or veterinary hospitals)
 
  
Infectious diseases hospital operation (including human quarantine stations)
 
  
Maternity hospital operation
 
  
Obstetric hospital operation
 
  
Repatriation hospital operation
 
  
Women’s hospital operation
 
 
861200
Psychiatric Hospitals
2.78%
  
This class includes employers engaged in providing psychiatric hospital facilities. Also included are employers providing both psychiatric hospital facilities and training of medical and nursing staff.
 
  
Primary Activities:
 
  
Psychiatric hospital operation
 
 
861300
Nursing Homes
6.98%
  
This class includes employers engaged in providing nursing or convalescent home facilities (including the provision of nursing or medical care as a basic part of the service).
 
  
Exclusions and References:
Employers mainly engaged in providing accommodation and care (except medical or nursing care as a basic part of the service) to disabled or aged people are included in Class 872100 Accommodation for the Aged and Class 872200 Residential Care Services nec.
 
  
Primary Activities:
 
  
Convalescent home operation
 
  
Hospice operation
 
  
Nursing home operation
 
862
 
Medical and Dental Services
 
 
862100
General Practice Medical Services
0.79%
  
This class includes employers of registered medical practitioners (including such employers as medical clinics or group practices) engaged in providing general practice medical services on their own account.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  operating hospitals or nursing homes are included in the appropriate classes of Group 861 Hospitals and Nursing Homes;
(b)  providing services of specialist medical practitioners are included in Class 862200 Specialist Medical Services;
(c)  providing services of registered medical practitioners in association with paramedical, nursing and/or health related social workers’ services, mainly on the account of government agencies or non-profit organisations, are included in Class 863400 Community Health Centres; and
(d)  providing paramedical or nursing services on their own account are included in Class 863900 Other Health Services nec.
 
  
Primary Activities:
 
  
Clinic, general practice medical, operation
 
  
Doctors, general practitioners
 
  
Flying doctor service
 
  
General practitioner, medical
 
 
862200
Specialist Medical Services
0.78%
  
This class includes employers of registered medical practitioners (including such employers as medical clinics or group practices) engaged in providing specialist medical services, other than pathology laboratory operation, on their own account.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  operating hospitals or nursing homes are included in the appropriate classes of Group 861 Hospitals and Nursing Homes;
(b)  providing services of registered general practice medical practitioners are included in Class 862100 General Practice Medical Services;
(c)  providing pathology laboratory operation services are included in Class 863100 Pathology Services;
(d)  providing X-ray clinic operation services are included in Class 863900 Other Health Services nec;
(e)  providing services of registered specialist medical practitioners in association with paramedical, nursing and/or health related social workers’ services, mainly on the account of government agencies or non-profit organisations, are included in Class 863400 Community Health Centres; and
(f)  providing paramedical or nursing services on their own account are included in Class 863900 Other Health Services nec.
 
  
Primary Activities:
 
  
Allergist (own account)
 
  
Anaesthetist (own account)
 
  
Clinic, specialist medical, operation
 
  
Dermatologist (own account)
 
  
Gynaecologist (own account)
 
  
Hair restoration service (by registered medical practitioner)
 
  
Medical service, specialist, (except in association with paramedical, nursing or health related social workers’ services within the same employer)
 
  
Medical service, specialist, (own account)
 
  
Neurologist (own account)
 
  
Obstetrician (own account)
 
  
Ophthalmologist (own account)
 
  
Orthopaedic specialist (own account)
 
  
Otorhinolaryngologist (own account)
 
  
Paediatrician (own account)
 
  
Pathologist (own account)
 
  
Physician, consultant (own account)
 
  
Plastic surgeon (own account)
 
  
Psychiatrist (own account)
 
  
Radiologist (own account)
 
  
Rheumatologist (own account)
 
  
Specialist medical practitioner (own account)
 
  
Surgeon (own account)
 
  
Thoracic specialist (own account)
 
  
Urologist (own account)
 
 
862300
Dental Services
0.79%
  
This class includes employers of registered general or specialist dental practitioners, or dental clinics in which a group of dentists is associated for purposes of carrying on their profession. Dental hospitals providing outpatient services only are also included in this class.
 
  
Primary Activities:
 
  
Clinic, dental, operation
 
  
Dental hospital (outpatient) operation
 
  
Dental surgeon (own account)
 
  
Endodontist (own account)
 
  
Oral pathologist (own account)
 
  
Oral surgeon (own account)
 
  
Orthodontist (own account)
 
  
Paedodontist (own account)
 
  
Periodontist (own account)
 
  
Prosthodontist (own account)
 
863
 
Other Health Services
 
 
863100
Pathology Services
1.83%
  
This class includes employers engaged in operating pathology laboratories.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  providing chemical testing and analysis services (other than pathology services) are included in Class 782920 Technical Services nec;
(b)  providing services of registered pathologists mainly on their own account or on the account of government agencies or non-profit organisations, but not in association with paramedical, nursing and/or health related social workers’ services, are included in Class 862200 Specialist Medical Services; and
(c)  providing services of registered pathologists in association with paramedical, nursing and/or health related social workers’ services, mainly on the account of government agencies or non-profit organisations, are included in Class 863400 Community Health Centres.
 
  
Primary Activities:
 
  
Medical laboratory operation
 
  
Pathology laboratory operation
 
 
863200
Optometry and Optical Dispensing
1.50%
  
This class includes employers of registered optometrists engaged in testing sight, diagnosing sight defects or in prescribing or dispensing spectacles or contact lenses.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  manufacturing ophthalmic articles or spectacle frames or in grinding spectacle lenses are included in Class 283100 Photographic and Optical Good Mfg; and
(b)  retailing spectacles and sunglasses are included in 525500 Watch, Spectacles and Jewellery Retailing.
 
  
Primary Activities:
 
  
Contact lenses dispensing
 
  
Eye testing (optometrist)
 
  
Optical dispensing
 
  
Optician (own account)
 
  
Orthoptist (own account)
 
  
Spectacles dispensing
 
 
863300
Ambulance Services
1.68%
  
This class includes employers engaged in providing ambulance services.
 
  
Primary Activities:
 
  
Aerial ambulance service
 
  
Ambulance service
 
 
863400
Community Health Centres
1.80%
  
This class includes employers engaged in providing paramedical, nursing and/or health related social workers’ services on their own premises, mainly on the account of government agencies or non-profit organisations. These services may be provided either separately from, or together with, services of registered medical practitioners.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  providing medical services are included in one of Classes 862100 General Practice Medical Services or 862200 Specialist Medical Services;
(b)  operating pathology laboratories are included in Class 863100 Pathology Services;
(c)  providing paramedical or nursing services on their own account are included in Class 863900 Other Health Services nec; and
(d)  providing alcohol, drug or other counselling services nec are included in Class 872920 Non-Residential Care Services nec.
 
  
Primary Activities:
 
  
Child health centre operation
 
  
Community health centre operation
 
  
Drug referral centre operation
 
  
Medical service, GP or specialist (in association with paramedical nursing and/or health related social workers’ services within the same unit)
 
  
Paramedical service nec
 
 
863500
Physiotherapy Services
1.55%
  
This class includes employers engaged in providing physiotherapy services.
 
  
Primary Activities:
 
  
Physiotherapy service
 
 
863600
Chiropractic Services
1.61%
  
This class includes employers engaged in providing chiropractic services.
 
  
Primary Activities:
 
  
Chiropractor service
 
  
Osteopath service
 
 
863900
Other Health Services nec
1.66%
  
This class includes employers engaged in providing paramedical, nursing or health services not elsewhere classified on their own account. This class also includes employers engaged in providing blood bank or X-ray clinic services.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  operating health farms which provide mainly accommodation are included in Class 571000 Accommodation;
(b)  providing paramedical, nursing and/or health related social workers’ services, mainly on the account of government agencies or non-profit organisations (whether in association with the services of registered medical practitioners or not) are included in Class 863400 Community Health Centres;
(c)  providing physiotherapy services are included in Class 863500 Physiotherapy Services;
(d)  providing chiropractic services are included in Class 863600 Chiropractic Services; and
(e)  operating weight loss clinics are included in Class 952920 Personal Services nec.
 
  
Primary Activities:
 
  
Acupuncture service
 
  
Audiology service
 
  
Blood bank operation
 
  
Clinical massage service
 
  
Clinical psychology service
 
  
Dietitian (own account)
 
  
Hair restoration service (except by registered medical practitioner)
 
  
Health services nec
 
  
Hearing aids dispensing
 
  
Herbalist (own account)
 
  
Homeopath (own account)
 
  
Hydropath (own account)
 
  
Massage therapy service
 
  
Midwifery services
 
  
Nursing service (own account)
 
  
Occupational therapy service
 
  
Paramedical services (own account)
 
  
Podiatry service
 
  
Speech therapy service
 
  
Therapeutic massage service
 
  
X-ray clinic operation
 
864
 
Veterinary Services
 
 
864000
Veterinary Services
1.38%
  
This class includes employers of registered veterinary practitioners. This class also includes employers engaged in operating animal hospitals.
 
  
Primary Activities:
 
  
Animal clinic operation
 
  
Animal hospital operation
 
  
Animal quarantine station operation
 
  
Spaying service
 
  
Veterinary surgeon (own account)
 
Subdivision 87 Community Services
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
871
 
Child Care Services
 
 
871000
Child Care Services
3.30%
  
This class includes employers engaged in providing child care services.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  providing preschool education are included in Class 841000 Preschools and Kindergartens; and
(b)  providing baby-sitting services in the client’s home are included in 952920 Personal Services nec.
 
  
Primary Activities:
 
  
Before and/or after school (including vacation) care
 
  
Child care centre operation
 
  
Child care service, except baby sitting service
 
  
Childminding centre operation (except home or school)
 
  
Children’s nursery operation (except preschool education)
 
  
Family day care service (not centre)
 
872
 
Community Care Services
 
 
872100
Accommodation for the Aged
5.58%
  
This class includes employers engaged in providing care, accommodation or homes for senior citizens where nursing or medical care is not provided.
 
  
Exclusions and References:
Employers mainly engaged in providing nursing or convalescent home facilities which include medical or nursing care as a basic part of the service are included in Class 861300 Nursing Homes.
 
  
Primary Activities:
 
  
Accommodation for the aged operation
 
  
Aged care hostel operation
 
  
Residential care for the aged operation
 
  
Retirement village operation (except nursing homes)
 
  
Self care and independent living unit operation
 
 
872200
Residential Care Services nec
4.89%
  
This class includes employers engaged in providing care, accommodation or homes for disadvantaged persons where nursing or medical care is not provided as a major service. It also includes employers providing corrective services for juvenile offenders.
 
  
Primary Activities:
 
  
Children’s homes operation
 
  
Crisis care accommodation operation
 
  
Home for the disadvantaged nec operation
 
  
Juvenile corrective institution operation
 
  
Juvenile detention centre operation
 
  
Residential refuge operation
 
  
Respite residential care operation
 
 
872910
Home Care Services
5.30%
  
This class includes employers engaged in providing paramedical, nursing or personal hygiene services to clients in their homes.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  providing food preparation services to aged or disabled persons in their own homes are included in Class 872920 Non-Residential Care Services nec; and
(b)  providing paramedical, nursing and/or health related social workers’ services on their own premises, mainly on the account of government agencies or non-profit organisations (whether in association with the services of registered medical practitioners or not) are included in Class 863400 Community Health Centres.
 
  
Primary Activities:
 
  
Home care services, nursing, paramedical or personal hygiene
 
  
Respite care services provided to clients in their own homes
 
 
872920
Non-Residential Care Services nec
4.23%
  
This class includes employers engaged in providing welfare services not elsewhere classified. This class also includes community transport services provided to aged or disabled clients on account of government agencies or not-for-profit organisations.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  providing paramedical, nursing or personal hygiene services to clients in their own homes are included in Class 872910 Home Care Services;
(b)  employing caretakers, maids, chauffeurs, gardeners, butlers or other services to provide services in their own homes are included in Class 970000 Private Households Employing Staff; and
(c)  providing employment services for disabled clients are included in Class 786100 Employment Placement Services.
 
  
Primary Activities:
 
  
Adoption service
 
  
Adult day care centre operation
 
  
Advocacy service
 
  
Alcohol counselling service
 
  
Alcoholics anonymous operation
 
  
Community information service
 
  
Community transport services, not-for-profit
 
  
Community welfare service
 
  
Counselling service nec
 
  
Disabled advocacy service
 
  
Drug counselling service
 
  
Food preparation services to aged and disabled persons in their own homes
 
  
Marriage guidance service
 
  
Meals on wheels service
 
  
Medical advocacy service
 
  
Non-residential welfare service nec
 
  
Parole or probationary service
 
  
Welfare counselling service
 
Division P Cultural and Recreational Services
This Division includes all employers engaged in providing cultural and recreational facilities and services.
Subdivision 91 Motion Picture, Radio and Television Services
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
911
 
Film and Video Services
 
 
911100
Film and Video Production
0.96%
  
This class includes employers engaged in the production of motion pictures on film or video tape for theatre or television projection. This class also includes such services as film editing and titling.
 
  
Exclusions and References:
Employers mainly engaged in the provision of other services or equipment to the film and video production industry are included in the appropriate class for the provision of that service or equipment.
 
  
Primary Activities:
 
  
Motion picture editing
 
  
Motion picture film or tape production
 
  
Newsreel production
 
  
Television advertisement production
 
  
Television film or tape production
 
 
911200
Film and Video Distribution
0.83%
  
This class includes employers engaged in leasing or wholesaling motion pictures on film or video tape to organisations for exhibition or sale. This class also includes agents engaged in leasing and wholesaling films and videos to organisations.
 
  
Exclusions and References:
Employers mainly engaged in hiring pre-recorded video cassettes to the general public are included in Class 951100 Video Hire Outlets.
 
  
Primary Activities:
 
  
Motion picture distribution
 
  
Motion picture leasing
 
  
Video leasing (excluding hire to the public by video hire outlets)
 
 
911300
Motion Picture Exhibition
1.22%
  
This class includes employers engaged in screening motion pictures on film or video tape.
 
  
Primary Activities:
 
  
Cinema operation
 
  
Drive-in theatre operation
 
  
Film or video festival operation
 
  
Motion picture screening
 
  
Motion picture theatre operation
 
  
Newsreel theatre operation
 
912
 
Radio and Television Services
 
 
912100
Radio Services
0.61%
  
This class includes employers engaged in radio broadcasting. This class also includes the collection of news for radio services, and the production of radio programs, whether live or on tape or other recording medium, for own use.
 
  
Primary Activities:
 
  
News collection for radio broadcasting
 
  
Radio service
 
  
Radio station operation
 
 
912200
Television Services
0.61%
  
This class includes employers engaged in providing television services by broadcasting or cable. This class includes the production of television programs, whether live or on tape or other recording medium by such employers, for their own use. This class also includes the collection of news for television services.
 
  
Primary Activities:
 
  
Cable television station operation
 
  
News collection for television services
 
  
Television broadcasting
 
  
Television service
 
  
Television station operation
 
Subdivision 92 Libraries, Museums and the Arts
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
921
 
Libraries
 
 
921000
Libraries
2.51%
  
This class includes employers engaged in acquiring, collecting, organising, conserving and loaning library materials such as books, magazines, manuscripts, musical scores, maps or prints.
 
  
Primary Activities:
 
  
Archival service
 
  
Film archive service
 
  
Lending library service
 
  
Library service
 
  
Mobile library service
 
  
Municipal library service
 
  
National library service
 
  
Photographic archive service
 
  
Public library service
 
  
Sound archive service
 
922
 
Museums
 
 
922000
Museums
2.58%
  
This class includes employers engaged in operating museums of all kinds. This class also includes employers engaged in historic house operation.
 
  
Exclusions and References:
Employers mainly engaged in selling works of art are included in Class 525900 Retailing nec.
 
  
Primary Activities:
 
  
Art gallery operation, not involving selling works of art
 
  
Historic house operation
 
  
Museum operation
 
  
War memorial museum operation
 
923
 
Parks and Gardens
 
 
923100
Zoological and Botanic Gardens
3.14%
  
This class includes employers engaged in the operation of zoological or botanical gardens or aquariums.
 
  
Primary Activities:
 
  
Aquarium operation
 
  
Arboretum operation
 
  
Aviary operation
 
  
Botanical garden operation
 
  
Herbarium operation
 
  
Zoological garden operation
 
 
923900
Recreational Parks and Gardens
3.12%
  
This class includes employers engaged in the operation of parks and gardens such as flora or fauna reserves, national parks, tourist caves or wild-life sanctuaries.
 
  
Primary Activities:
 
  
National park operation
 
  
Parks and gardens operation
 
  
Picnic ground operation
 
  
Recreation ground operation (except sporting)
 
  
Tourist caves operation
 
  
Wild-life sanctuary operation
 
924
 
Arts
 
 
924110
Theatre and Orchestra Productions
3.72%
  
This class includes employers engaged in providing live theatrical or performance presentations (including concerts, opera, ballet or drama).
 
  
Primary Activities:
 
  
Ballet company operation
 
  
Choral group operation
 
  
Concert Band operation
 
  
Musical comedy company operation
 
  
Opera company operation
 
  
Orchestra operation
 
  
Puppet show operation
 
  
Theatrical company operation
 
 
924120
Other Theatre and Musical Performance
1.48%
  
This class includes employers engaged in providing live musical performances, other than orchestras and concert bands.
 
  
Primary Activities:
 
  
Live musical performance group, other than choir, concert band or orchestra
 
  
Live musical presentation/performance by disc jockey
 
  
Solo musician, vocalist or performance artist
 
 
924200
Creative Arts
1.50%
  
This class includes employers engaged in musical composition, the literary arts, and visual arts such as painting, drawing, sculpture, pottery etc.
 
  
Primary Activities:
 
  
Artist (own account)
 
  
Cartoonist (own account)
 
  
Composer (music; own account)
 
  
Painter (artist; own account)
 
  
Playwright (own account)
 
  
Poet (own account)
 
  
Scriptwriter (own account)
 
  
Sculptor (own account)
 
  
Song writer (own account)
 
  
Writer (own account)
 
925
 
Services to the Arts
 
 
925100
Sound Recording Studios
0.96%
  
This class includes employers engaged in operating sound recording studios.
 
  
Exclusions and References:
Employers mainly engaged in recording radio programmes are included in Class 912100 Radio Services.
 
  
Primary Activities:
 
  
Sound recording studio operation
 
 
925200
Performing Arts Venues
3.09%
  
This class includes employers engaged in operating performing arts venues.
 
  
Primary Activities:
 
  
Concert hall operation
 
  
Entertainment centre operation
 
  
Music bowl operation
 
  
Music hall operation (excl theatre restaurant operation)
 
  
Opera house operation
 
  
Playhouse operation
 
  
Theatre operation (except motion picture theatre)
 
 
925910
Agency Services to the Arts
0.96%
  
This class includes employers engaged in providing agency services to the arts.
 
  
Primary Activities:
 
  
Casting agency operation
 
  
Performing arts ticket agency operation (computerised or manual)
 
 
925920
Services to the Arts nec
2.48%
  
This class includes employers engaged in providing services to the arts not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in set design including mfg are included in classes 292100 or 292900.
 
  
Primary Activities:
 
  
Costume design service
 
  
Services to the arts nec
 
  
Set designing service (no mfg)
 
  
Set dressing service (no mfg)
 
  
Theatre lighting service
 
Subdivision 93 Sport and Recreation
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
931
 
Sport
 
 
931110
Horse and Dog Racing Operations
2.92%
  
This class includes employers engaged in operating facilities specially used and designed for horse or dog racing. This class also includes the operation of racing stables and kennels. Horse racing includes the racing horses which are ridden or which are pulling a vehicle.
 
  
Exclusions and References:
Horse racing jockeys and horse racing harness drivers are included in Classes 931120 Horse Racing Jockeys and 931130 Horse Racing Harness Drivers.
 
  
Primary Activities:
 
  
Dog training (for racing)
 
  
Farrier service
 
  
Greyhound training
 
  
Race course or track operation nec
 
  
Race horse training
 
  
Racing stables operation
 
  
Racing kennels operation
 
 
931120
Horse Racing Jockeys
$23 per mount or drive
  
This class consists of employers of horse racing jockeys.
 
  
Primary Activities:
 
  
Jockeys
 
 
931130
Horse Racing Harness Drivers
$23 per mount or drive
  
This class consists of employers of horse racing harness drivers.
 
  
Primary Activities:
 
  
Horse racing harness drivers
 
 
931200
Sports Grounds and Facilities nec
2.81%
  
This class includes employers engaged in operating any kind of indoor or outdoor sports facility other than those for horse or dog racing. This class also includes separately located grounds of sporting clubs which are treated as separate employers.
 
  
Exclusions and References:
Employers engaged in operating sporting grounds or facilities within the premises and/or boundaries of an associated licensed club are included in Class 574000 Clubs (Hospitality).
 
  
Primary Activities:
 
  
Athletic field operation
 
  
Basketball stadium operation
 
  
Billiard saloon operation
 
  
Bowling alley, tenpin, operation
 
  
Bowling green operation nec
 
  
Boxing stadium operation
 
  
Cable water ski park operation
 
  
Exercise class operation
 
  
Golf course or practice range operation nec
 
  
Gymnasium operation
 
  
Health and fitness centre operation
 
  
Netball court/facility operation
 
  
Rugby league football ground
 
  
Skating rink operation
 
  
Speedway operation (motor racing)
 
  
Sports ground operation nec
 
  
Squash court operation
 
  
Swimming pool operation
 
  
Surf lifesaving service
 
  
Tennis court operation
 
 
931911
Sports and Services to Sport nec
2.55%
  
This class includes employers engaged in providing sporting services not elsewhere classified. This class also includes clubs predominantly engaged in providing services to sporting activities, and employers providing instruction or training in sporting and/or recreational activities not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in providing administration services to the sporting industry are included in Class 931912 Sports Administration Services.
 
  
Primary Activities:
 
  
Aviation clubs
 
  
Marina operation (pleasure craft)
 
  
Martial arts instruction
 
  
Personal trainers
 
  
Recreational boat charter
 
  
Riding school operation
 
  
Scuba diving (recreational) instruction
 
  
Ski-tow operation
 
  
Sporting club or association (apart from sports administration services)
 
  
Sports coaching service
 
  
Sports statistics service
 
  
Swimming schools
 
 
931912
Sports Administration Services
0.79%
  
This class included employers engaged in providing administration services to the sporting industry.
 
  
Exclusions and References:
Employers engaged in
(a)  providing sports coaching and training services are included in Class 931911 Sports and Services to Sports nec; and
(b)  operating sports grounds or facilities are included in Class 931110 Horse and Dog Racing Operations or 931200 Sports Grounds and Facilities nec as appropriate.
 
  
Primary Activities:
 
  
Sports administration services
 
 
931920
Professional Footballers
$227 per capita per game
  
This class consists of employers of professional football players.
 
  
Primary Activities:
 
  
Professional football players
 
 
931930
Professional Boxing
$93 per capita per bout
  
This class consists of employers of professional boxers.
 
  
Primary Activities:
 
  
Professional boxers
 
 
931940
Professional Wrestling
$93 per capita per bout
  
This class consists of employers of professional wrestlers.
 
  
Primary Activities:
 
  
Professional wrestlers
 
932
 
Gambling Services
 
 
932100
Lotteries
1.05%
  
This class includes employers engaged in operating lotteries or in selling lottery tickets.
 
  
Primary Activities:
 
  
Art union operation
 
  
Lottery agency operation
 
  
Lottery operation
 
 
932200
Casinos
2.54%
  
This class includes employers engaged in providing a range of gambling services in addition to totalisator or gaming machine services, and other amusements, in a building to which the general public have access. Included are employers providing food, liquor and accommodation services in addition to a full range of gambling services.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  providing food or liquor and gaming machine services only are included in one of Groups 572 Pubs, Taverns and Bars; 573 Cafes and Restaurants or 574 Clubs (Hospitality); and
(b)  operating lotteries and selling lottery tickets are included in Class 932100 Lotteries.
 
  
Primary Activities:
 
  
Casino operation
 
 
932900
Gambling Services nec
1.05%
  
This class includes employers engaged in providing totalisator, betting or other gambling services (except casinos or lotteries).
 
  
Primary Activities:
 
  
Betting shop operation
 
  
Bookmaker operation (own account)
 
  
Football pools operation
 
  
Gambling employer operation nec
 
  
Totalisator agency operation
 
933
 
Other Recreation Services
 
 
933000
Other Recreation Services
3.68%
  
This class includes employers engaged in providing recreation and entertainment services (including the operation of amusement parks or arcades, side shows, circuses, agricultural shows or shooting galleries) not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in providing training in sporting or other recreational activities are included in Class 931911 Sports and Services to Sport nec.
 
  
Primary Activities:
 
  
Amusement park or arcade operation
 
  
Circus operation
 
  
Dance hall
 
  
Entertainment nec
 
  
Fireworks and/or pyrotechnic displays
 
  
Merry-go-round operation
 
  
Railway operation (by historical railway societies or as a tourist attraction; except amusement park railways)
 
Division Q Personal and Other Services
This Division includes employers engaged in providing personal services.
Subdivision 95 Personal Services
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
951
 
Personal and Household Goods Hiring
 
 
951100
Video Hire Outlets
1.84%
  
This class includes employers engaged in hiring pre-recorded video cassettes for personal use.
 
  
Primary Activities:
 
  
Pre-recorded video cassettes hiring to the general public
 
 
951900
Personal and Household Goods Hiring nec
3.47%
  
This class includes employers engaged in hiring personal or household goods not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in hiring goods for commercial or business use are included in the appropriate class of Group 774 Machinery and Equipment Hiring and Leasing.
 
  
Primary Activities:
 
  
Bicycles hiring
 
  
Camping equipment hiring
 
  
Domestic appliance hiring
 
  
Fishing tackle hiring
 
  
Furniture hiring
 
  
Hiring of personal or household goods nec
 
  
Hobby equipment hiring
 
  
Photographic equipment hiring
 
  
Refrigerator hiring
 
  
Snow skis hiring
 
  
Sound reproducing equipment, household, hiring
 
  
Sporting equipment hiring
 
  
Stoves or heaters hiring
 
  
Television hiring
 
  
Video recorder or equipment hiring
 
  
Washing machine hiring
 
952
 
Other Personal Services
 
 
952110
Laundry and Dry Cleaning Operations
7.52%
  
This class includes employers engaged in providing commercial laundry or dry-cleaning services (including baby napkin or linen hire services).
 
  
Exclusions and References:
Employers mainly engaged in providing self-service laundries and dry cleaning agencies are included in Class 952120 Self-service Laundries and Dry Cleaning Agencies.
 
  
Primary Activities:
 
  
Curtain cleaning service
 
  
Dry-cleaning
 
  
Dyeing service, clothes, nec
 
  
Laundry service, commercial
 
  
Linen hire service
 
  
Pressing or ironing service
 
 
952120
Self-service Laundries and Dry Cleaning Agencies
5.36%
  
This class includes employers engaged in providing domestic and self-service laundries. It also includes dry-cleaning agencies which do not undertake any dry cleaning on the premises.
 
  
Primary Activities:
 
  
Dry-cleaning agency operation
 
  
Laundromats
 
  
Laundry service, domestic
 
  
Self-service laundry operation
 
 
952130
Carpet Cleaners
10.49%
  
This class includes employers engaged in providing carpet, rug and upholstered furniture cleaning services.
 
  
Primary Activities:
 
  
Carpet and rug cleaning service
 
  
Carpet dyeing service
 
  
Upholstered furniture cleaning service
 
 
952200
Photographic Film Processing
1.20%
  
This class includes employers engaged in developing, printing or other processing of motion picture or other photographic film.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  Motion picture film production are included in Class 911100 Film and Video Production; and
(b)  Portrait or other photography are included in Class 952300 Photographic Studios.
 
  
Primary Activities:
 
  
Photographic film processing
 
 
952300
Photographic Studios
1.20%
  
This class includes employers engaged in undertaking portrait or other photography.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  retailing photographic equipment or supplies are included in Class 524400 Photographic Equipment Retailing;
(b)  providing aerial photography services are included in Class 782200 Surveying Services;
(c)  motion picture production are included in Class 911100 Film and Video Production;
(d)  video filming which involves paid actors, script writing, external services for editing etc, production of several copies, or commercial usage are included in Class 911100 Film and Video Production; and
(e)  developing, printing or other processing of motion picture or other photographic film are included in Class 952200 Photographic Film Processing.
 
  
Primary Activities:
 
  
Commercial photography service (except aerial photography, motion picture production or photographic film processing)
 
  
Photographic vending machine service
 
  
Photography service (except aerial photography, motion picture production or photographic film processing)
 
  
Portrait photography service
 
  
Street photography service
 
  
Studio photography service
 
  
Video filming service, nec
 
 
952400
Funeral Directors, Crematoria and Cemeteries
2.98%
  
This class includes employers engaged in managing funerals, cremations or burials.
 
  
Primary Activities:
 
  
Cemetery operation
 
  
Crematorium operation
 
  
Funeral directing
 
  
Undertaking
 
 
952510
Gardening Services
6.29%
  
This class includes employers engaged in providing domestic gardening and lawn mowing services.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  agricultural weed eradication services are included in either Class 021920 Services to Crop Farming nec or 021930 Services to Fruit and Vegetable Growing nec;
(b)  domestic or other non-agricultural weed eradication services are in services are included in Class 786500 Pest Control Services; and
(c)  landscape gardening (involving major earthworks and the building or retaining walls and paths etc) are included in Class 425100 Landscaping Services.
 
  
Primary Activities:
 
  
Gardening service
 
  
Lawn mowing service
 
 
952520
Amenity Tree Services
11.37%
  
This class includes employers engaged in providing tree surgery and lopping services.
 
  
Primary Activities:
 
  
Mulching of vegetation
 
  
Tree lopping service
 
  
Tree surgery
 
 
952600
Hairdressing and Beauty Salons
2.60%
  
This class includes employers engaged in hairdressing or in providing beauty treatment services.
 
  
Primary Activities:
 
  
Barber shop operation
 
  
Beauty salon operation
 
  
Epilation service
 
  
Hairdressing service
 
  
Manicure service
 
  
Pedicure service
 
  
Pet grooming services
 
 
952910
Adult Personal Services
2.69%
  
This class includes employers engaged in providing adult personal services.
 
  
Primary Activities:
 
  
Brothel keeping
 
  
Escort agency service
 
  
Prostitution service
 
 
952920
Personal Services nec
1.37%
  
This class includes employers engaged in providing personal services not elsewhere classified.
 
  
Exclusions and References:
Employers mainly engaged in
(a)  the operation of health farms mainly providing accommodation are included in Group 571 Accommodation;
(b)  surgical hair restoration or hair transplanting services are included in Class 862200 Specialist Medical Services;
(c)  providing therapeutic massage services or operation of health farms mainly providing medical services are included in Class 863900 Other Health Services nec; and
(d)  providing weight reducing services which mainly use exercise and fitness programs are included in Class 931911Sports and Services to Sport nec.
 
  
Primary Activities:
 
  
Astrology service
 
  
Baby sitting services (except in child care centres or preschools)
 
  
Chauffeur service
 
  
Cloak room service
 
  
Domestic service nec (on a contract or fee basis)
 
  
Fortune telling service
 
  
Genealogy service
 
  
Hair restoration service (cosmetic)
 
  
Heraldry service
 
  
Introduction agency service
 
  
Marriage celebrant (own account)
 
  
Massage service nec
 
  
Sauna bath operation
 
  
Tattooing service
 
  
Toilet, public, operation
 
  
Turkish bath operation
 
  
Weight reducing service (mainly diet planning programs)
 
Subdivision 96 Other Services
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
961
 
Religious Organisations
 
 
961000
Religious Organisations
2.03%
  
This class includes religious organisations operated for worship or for the promotion of religious activities. This class also includes employers of Ministers of Religion who are deemed to be workers pursuant to clause 17 of Schedule 1 to the Workers Compensation Act 1987.
 
  
Exclusions and References:
Employers of religious institutions mainly engaged in the provision of education, or operation of hospitals, charitable homes etc, are included in the classes appropriate to these activities.
 
  
Primary Activities:
 
  
Bible society operation (except employers mainly engaged in the provision of goods or services which are primary to other industries)
 
  
Church operation
 
  
Convent operation
 
  
Diocesan registry operation
 
  
Missionary society operation (except employers mainly engaged in the provision of goods or services which are primary to other industries)
 
  
Monastery operation
 
  
Mosque operation
 
  
Religious organisation operation (except employers mainly engaged in the provision of goods or services which are primary to other industries)
 
  
Salvation Army operation (except employers mainly engaged in providing goods or services primary to other industries)
 
  
Synagogue operation
 
  
Temple, religious, operation
 
962
 
Interest Groups
 
 
962100
Business and Professional Associations
0.79%
  
This class includes employers engaged in promoting the interests of specific groups of employers or self-employed persons.
 
  
Primary Activities:
 
  
Accountants association operation
 
  
Architects association operation
 
  
Bar association operation
 
  
Builders association operation
 
  
Business taxpayers association operation
 
  
Chamber of Commerce operation
 
  
Chamber of Manufacturers operation
 
  
Chemists association operation
 
  
Dentists association operation
 
  
Employers association operation
 
  
Engineers association operation (except trade union)
 
  
Farmers association operation
 
  
Graziers association operation
 
  
Hotelkeepers association operation
 
  
Lawyers association operation
 
  
Manufacturers association operation
 
  
Medical association operation
 
  
Pastoralists association operation
 
  
Professional sporting associations
 
  
Retail traders association operation
 
  
Surveyors association operation
 
  
Trade association operation (except trade union)
 
 
962200
Labour Associations
1.37%
  
This class includes employers engaged in promoting the interests of employees, such as trade unions, councils and associations.
 
  
Primary Activities:
 
  
Industrial union operation
 
  
Trade union operation
 
 
962900
Interest Groups nec
1.05%
  
This class includes employers engaged in the promotion of community interests not elsewhere classified. It also includes political parties.
 
  
Exclusions and References:
(a)  welfare organisations are included in the appropriate classes in Group 872 Community Care Services;
(b)  religious institutions are included in Class 961000 Religious Organisations; and
(c)  sporting associations or clubs are included in Class 931911 Sports and Services to Sports nec or Class 931912 Sports Administration Services.
 
  
Primary Activities:
 
  
Accident prevention association operation
 
  
Associations operation (for promotion of community, environmental or sectional interests) nec
 
  
Automobile association operation
 
  
Consumers association operation
 
  
Housewives association operation
 
  
Pensioners association operation
 
  
Personal taxpayers association operation
 
  
Political party operation
 
  
Ratepayers association operation
 
  
Society operation (for the prevention of cruelty to animals)
 
963
 
Public Order and Safety Services
 
 
963100
Police Services
5.99%
  
This class includes employers of government police or security forces.
 
  
Primary Activities:
 
  
Police service (Government)
 
  
Police station operation (Government)
 
  
Security or intelligence organisation operation (Government)
 
 
963200
Corrective Centres
5.97%
  
This class includes employers operating prisons or similar corrective services.
 
  
Exclusions and References:
Employers mainly engaged in providing juvenile corrective services are included in Class 872200 Residential Care Services nec.
 
  
Primary Activities:
 
  
Detention centre operation
 
  
Gaol operation
 
  
Prison farm operation
 
  
Prison operation
 
  
Remand centre operation
 
 
963300
Fire Brigade and Civil Emergency Services
6.07%
  
This class includes employers engaged in providing fire fighting or related services. Also included are employers engaged in providing civil emergency services other than police services.
 
  
Primary Activities:
 
  
Bush fire brigade service
 
  
Emergency service (other than defence and police)
 
  
Fire brigade service (except forest fire fighting service)
 
  
Fire detection service
 
  
Fire fighting service
 
  
Fire prevention service
 
 
963400
Waste Disposal Services
7.33%
  
This class includes employers engaged in collecting or disposing of refuse (except through sewerage systems).
 
  
Primary Activities:
 
  
Garbage collection service
 
  
Garbage disposal service
 
  
Industrial waste collection and disposal service
 
  
Night soil collection and disposal service
 
  
Rubbish dump or tip operation
 
  
Sanitary disposal service
 
  
Street sweeping
 
Subdivision 97 Private Household Employing Staff
Column 1
Column 2
Column 3
Column 4
Group
Class
Title and Description
Rate
970
 
Private Households Employing Staff
 
 
970000
Private Households Employing Staff
$8 per capita per annum (subject to minimum premium)
  
This class includes employers engaged in employing caretakers, maids, chauffeurs, gardeners, butlers or other servants for domestic purposes.
 
  
Exclusions and References:
This class is only to be used where the householder is a natural person, not a corporate entity. The household staff of a corporate entity are to be included in the class applicable to the business activity of the entity.
 
  
Primary Activities:
 
  
Private households (employing staff)