Her Excellency the Governor, with the advice of the Executive Council, has made the following Regulation under the Country Industries (Pay-roll Tax Rebates) Act 1977.
DAVID ANDREW CAMPBELL, M.P.,Minister for Regional Development
1 Name of Regulation
This Regulation is the Country Industries (Pay-roll Tax Rebates) Regulation 2003.
2 Commencement
This Regulation commences on 1 September 2003.Note—This Regulation replaces the Country Industries (Pay-roll Tax Rebates) Regulation 1994 which is repealed on 1 September 2003 by section 10 (2) of the Subordinate Legislation Act 1989.
3 Definitions
In this Regulation:ASIC means the Australian Standard Industrial Classification (1969 edition), published by the Australian Bureau of Statistics, a copy of which is deposited in the offices of the Department of State and Regional Development.the Act means the Country Industries (Pay-roll Tax Rebates) Act 1977.
4 Eligible industries (section 4)
(1) The objects of this clause are to prescribe classes of industries in connection with the definition of eligible industry in section 4 of the Act and so to indicate those industries in respect of which an employer may become entitled to a rebate of pay-roll tax under the Act.(2) The classes of industry specified in Column 2 of Schedule 1 (being the ASIC classes referred to in Column 1 of that Schedule) are prescribed for the purposes of the definition of eligible industry in section 4 of the Act.(3) In Schedule 1, a reference to an industry that is described by reference to a product is a reference to an industry that involves the manufacturing or processing of that product.
5 Saving
Any act, matter or thing that, immediately before the repeal of the Country Industries (Pay-roll Tax Rebates) Regulation 1994, had effect under that Regulation continues to have effect under this Regulation.
Schedule 1 Industries
(Clause 4)
Column 1 | Column 2 |
ASIC No | Industry |
2111 | Canned meat, meat extract or essences and corned meat within the ASIC class “Fresh, preserved and canned meat (including tallow, meals and fertilisers of animal origin)” |
2113 | Bacon, ham and smallgoods |
2114 | Collagen sausage casings within the ASIC class “Casings of animal origin” |
2123 | Cheese |
2124 | Ice cream and other frozen confections |
2125 | Milk products within the ASIC Class No 2125 |
2131 | Canned and preserved fruit products, excluding: (a) bulk fruit juice products, and (b) other fruit juice products, except canned fruit juice products |
2132 | Canned and preserved vegetable products |
2152 | Starch, gluten and starch sugars |
2153 | Cereal foods, prepared flour and baking mixes, excluding milled rice, rice meal, polished or unpolished rice, soya bean flour, self-raising flour and oats hulled or shelled |
2162 | Cakes and pastries supplied to State-wide markets |
2163 | Biscuits |
2172 | Refined sugar |
2181 | Confectionery, chocolate and cocoa products |
2182 | Canned fish, fish paste and other canned seafoods within the ASIC class “Preserved and canned fish and other seafoods” |
2183 | Dog biscuits, cat biscuits and canned animal and pet foods within the ASIC class “Prepared animal and bird foods” |
2184 | Food products within the ASIC Class No 2184, excluding bean sprout germination, honey blending, ice, salt, pepper, ginger, apricot stone cracking and peanut roasting or salting |
2193 | Malt |
2210 | Tobacco products |
2313 | Wool and man-made fibre tops |
2314 | Man-made fibres and yarns |
2315 | Man-made fibre broadwoven fabrics |
2316 | Cotton, silk and flax yarns and broadwoven fabrics |
2317 | Worsted yarns and broadwoven fabrics |
2318 | Woollen yarns and broadwoven fabrics |
2319 | Narrow woven fabrics (including broadwoven elastic or elastomeric fabrics) |
2321 | Textile finishing |
2322 | Household textiles (except floor coverings) |
2331 | Textile floor coverings |
2332 | Felt and felt products |
2333 | Canvas products and associated textile products within the ASIC Class No 2333 |
2334 | Rope, cordage and twine |
2335 | Textile products |
2411 | Hosiery |
2412 | Cardigans and pullovers |
2413 | Knitted goods |
2421 | Women’s and girls’ blouses and frocks |
2422 | Women’s and girls’ outerwear |
2423 | Men’s and boys’ trousers, shorts and work clothing |
2424 | Men’s and boys’ suits, coats and waterproof clothing |
2425 | Underwear, nightwear, men’s and boys’ |
2426 | Foundation garments |
2427 | Headwear |
2428 | Clothing within the ASIC Class No 2428, excluding basque knitting, buttonholing, hemstitching, custom monogramming and embroidery services |
2431 | Rubber footwear |
2432 | Footwear |
2513 | Plywood, veneers and manufactured boards of wood, excluding veneer peeling and slicing |
2514 | Joinery and wooden structural fittings |
2515 | Wooden containers, excluding rough sawn containers and pallets |
2516 | Wood, cork, bamboo and cane products within the ASIC Class No 2516, excluding sawn firewood, sawdust, wood chips, wood flour, wood wool, picture framing and tanning bark |
2521 | Furniture (except sheet metal), excluding french polishing of furniture |
2522 | Mattresses (except rubber or wire) |
2611 | Pulp, paper and paperboard |
2612 | Paper bags (including textile bags) |
2613 | Solid fibreboard containers |
2614 | Corrugated fibreboard containers |
2615 | Paper products |
2622 | Commercial and job printing (including stationery and bookbinding), excluding local newspaper and local magazine printing |
2711 | Chemical fertilisers |
2712 | Industrial gases |
2713 | Plastics materials, synthetic resins and synthetic rubber |
2714 | Organic industrial chemicals |
2715 | Inorganic industrial chemicals |
2721 | Ammunition, explosives and fireworks |
2722 | Paints, varnishes and lacquers |
2723 | Pharmaceutical and veterinary products |
2724 | Pest control and agricultural chemical products |
2725 | Soap and other detergents |
2726 | Cosmetics and toilet preparations |
2727 | Inks |
2728 | Chemical products |
2730 | Petroleum refining |
2740 | Petroleum and coal products |
2811 | Plate and sheet glass |
2812 | Glass bottles and jars |
2813 | Glass products |
2821 | Clay, face and texture bricks within the ASIC Class “Clay bricks and clay refractories” |
2822 | Dry pressed glazed ceramic wall and floor tiles within the ASIC Class “Ceramic construction goods (except vitreous china or porcelain)” |
2823 | China and other ceramic goods |
2835 | Asbestos cement products |
2841 | Plaster products |
2843 | Non-metallic mineral products, excluding ground minerals and mineral earths |
2912 | Iron and steel basic products, excluding metallurgical coke and basic iron and steel |
2913 | Iron and steel castings and forgings |
2914 | Steel pipes and tubes |
2927 | Rolling, drawing and extruding of aluminium |
2928 | Rolling, drawing and extruding of non-ferrous metals |
2929 | Non-ferrous metal castings |
2931 | Secondary recovery and alloying of non-ferrous metals, excluding recovery of non-ferrous metals from scrap, resmelting of non-ferrous metal scrap, and detinning of tin plate scrap |
3111 | Fabricated structural steel |
3112 | Architectural aluminium products |
3113 | Architectural metal products |
3114 | Boiler and plate work, excluding boilermaking and drum reconditioning |
3121 | Metal cans, canisters and containers |
3122 | Sheet metal furniture and storage equipment |
3123 | Sheet metal products, excluding copper-smithing |
3131 | Cutlery, industrial knives and hand tools (except power operated) |
3132 | Springs and wire products |
3133 | Nuts, bolts, screws and rivets |
3134 | Metal coating and finishing |
3135 | Steam, gas and water fittings (non-ferrous metal) |
3136 | Blinds and awnings (except textile, bamboo or cane) |
3137 | Fabricated metal products, excluding welding |
3211 | Motor vehicles |
3212 | Truck and bus bodies, trailers and caravans, excluding caravan repairs |
3213 | Motor vehicle instruments, heaters and electrical equipment (except batteries) |
3214 | Motor vehicle parts and accessories, excluding rebuilding of automatic transmissions and motor vehicle engine reconditioning |
3221 | Ship building, excluding repair work |
3222 | Boat building, excluding repair work |
3223 | Railway locomotives and rolling stock manufacture, excluding overhaul of railway locomotives or railway or tramway rolling stock |
3224 | Aircraft building, excluding repair or overhaul |
3225 | Transport equipment |
3311 | Photographic equipment and supplies and optical instruments, excluding photographic and motion picture film processing |
3312 | Measuring apparatus and professional and scientific equipment and supplies |
3321 | Television sets, radios, communication and other electronic equipment, excluding repair of two-way and communication radios |
3322 | Refrigerators and household appliances |
3323 | Water heating systems |
3324 | Electric and telephone cable, wire and strip |
3325 | Batteries |
3326 | Electrical machinery, equipment and supplies, excluding repair or maintenance of industrial electric motors or turbo alternator installation |
3331 | Agricultural machinery and equipment |
3332 | Construction and earthmoving machinery and equipment |
3333 | Materials handling equipment |
3334 | Woodworking and metal-working machinery and equipment |
3335 | Pumps, pumping equipment and air and gas compressors, excluding petrol bowsers installation and maintenance |
3336 | Commercial and industrial space heating and air conditioning equipment |
3337 | Dies, saw blades and machine tool accessories |
3338 | Food processing machinery |
3339 | Industrial machinery and equipment, excluding repair work and elevator or escalator installation |
3411 | Leather tanning and finishing, fur dressing and dyeing |
3412 | Leather and leather substitute products |
3421 | Rubber tyres, tubes, belting, hose and sheeting, excluding repair and retreading of tyres |
3422 | Rubber products, excluding rubber reclaiming |
3431 | Flexible packaging and packaging materials (except paper), adhesive tapes and abrasive coated papers |
3432 | Rigid plastic sheeting |
3433 | Hard surface floor coverings |
3434 | Plastic products |
3441 | Ophthalmic articles |
3442 | Jewellery and silverware |
3443 | Brooms and brushes |
3444 | Signs and advertising displays, excluding advertising sign painting, signwriting and ticket writing |
3445 | Sporting equipment |
3446 | Writing and marking equipment |
3447 | Architectural model making, beach umbrellas, umbrella or parasol frames, guitars, umbrella or parasol handles, hobby equipment, manures or fertilisers, mouth organs, musical instrument strings (from animal gut), musical instruments, novelties (except rubber, plastic or paper), organs, ornaments, painting of manufactured products, parasols, piano accordions, pianos, straw plaits, surgical gut or sutures (except textile), toys or games, umbrellas, violins, walking sticks, wigs, and vacuum flasks |