Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009
Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009
Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009: revoked, on 1 April 2010, by regulation 55(1)(b) of the Accident Compensation (Work Account Levies) Regulations 2010 (SR 2010/74).
Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009
Reprint
as at 1 April 2010

Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009
(SR 2009/18)
Anand Satyanand, Governor-General
Order in Council
At Wellington this 23rd day of February 2009
Present:
His Excellency the Governor-General in Council
Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009: revoked, on 1 April 2010, by regulation 55(1)(b) of the Accident Compensation (Work Account Levies) Regulations 2010 (SR 2010/74).
Note
Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint.
A general outline of these changes is set out in the notes at the end of this reprint, together with other explanatory material about this reprint.
These regulations are administered by the Department of Labour.
Pursuant to sections 244, 329, and 333 of the Injury Prevention, Rehabilitation, and Compensation Act 2001, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council, makes the following regulations.
Contents
4 Schedule classifies industries
5 Periods to which levy relates
8 Maximum earnings on which residual claims levy payable
9 Self-employed person: works more than 30 hours per week and earns less than specified amount
Regulations
1 Title
These regulations are the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009.
2 Commencement
These regulations come into force on 1 April 2009.
3 Interpretation
In these regulations,—
residual claims levy means the levy payable to fund the outstanding claims liability for the Residual Claims Account under section 193(1) of the Act
tax year has the same meaning as in section YA 1 of the Income Tax Act 2007 for the purposes of furnishing a return of income under the Tax Administration Act 1994.
4 Schedule classifies industries
-
(1) The Schedule—
(a) lists industries or risk classes (called classification units); and
(b) ascribes a classification unit number to each item listed; and
(c) specifies the rates of the residual claims levy for each classification unit.
(2) Rates of levy are expressed as dollars per $100 of earnings.
5 Periods to which levy relates
-
(1) The following periods are prescribed for the purposes of section 193(3) of the Act:
(a) the period commencing on 1 April 2009 and ending with the close of 31 March 2010; and
(b) every later period commencing on 1 April in any year and ending with the close of 31 March in the next year.
(2) The residual claims levy relates to the periods prescribed by subclause (1).
6 Calculation of rate of levy
-
(1) For the purposes of determining the rate of levy payable under regulation 7, the Corporation must classify each employer and self-employed person in the classification unit that most accurately describes their activity.
(2) The rate of levy payable for each $100 of earnings is the rate specified in the Schedule opposite the classification unit in which the employer or self-employed person has been classified.
7 Payment of levy
-
(1) Every employer must pay to the Corporation a residual claims levy in respect of earnings paid to each employee during—
(a) the 2008/09 tax year, in respect of levies payable for the period referred to in regulation 5(1)(a); and
(b) the tax year ending immediately before the commencement of any period referred to in regulation 5(1)(b).
(2) Every self-employed person must pay to the Corporation a residual claims levy in respect of earnings received by the person during—
(a) the 2008/09 tax year, in respect of levies payable for the period referred to in regulation 5(1)(a); and
(b) the tax year ending immediately before the commencement of any period referred to in regulation 5(1)(b).
8 Maximum earnings on which residual claims levy payable
-
(1) The maximum amount of earnings (paid or received in the 2008/09 tax year or any later tax year) on which an employer or a self-employed person must pay a residual claims levy is $102,922.
(2) To avoid doubt, the maximum amount of earnings on which an employer must pay a levy refers to the earnings paid to each employee.
9 Self-employed person: works more than 30 hours per week and earns less than specified amount
-
(1) This regulation applies to a self-employed person who, in a tax year,—
(a) works for an average of more than 30 hours per week, whether or not as an employee; and
(b) earns less than $23,400.
(2) The person must pay a residual claims levy calculated using the following formula:
($23,400 − a) × b
100
where—
- a
- is the earnings received by the person, as an employee, during the year
- b
- is the levy rate (calculated for each $100 of earnings) for the classification unit in which the self-employed person has been classified.
10 Levies exclusive of GST
The levies calculated in accordance with these regulations are exclusive of goods and services tax.
11 Amounts of levy exempt from payment
For the purposes of section 244 of the Act, the relevant exempt amount for any invoice that is issued to an employer or a self-employed person for the purposes of the Act and that includes the residual claims levy is set,—
(a) in the case of an employer, at $20; and
(b) in the case of a self-employed person, at $40.
12 Revocation and saving
-
(1) The Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 (SR 2008/41) are revoked.
(2) Despite subclause (1), the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 continue to apply in respect of the period commencing on 1 April 2008 and ending with the close of 31 March 2009 as if they had not been revoked.
Schedule |
| Classification unit number | Classification unit | Levy rate per $100 of earnings ($) |
|---|---|---|
| 57100 | Accommodation | 0.47 |
| 78420 | Accounting services | 0.27 |
| 25491 | Adhesive manufacturing | 0.60 |
| 78693 | Administrative services (not elsewhere classified) | 0.50 |
| 84400 | Adult, community, and other education (not elsewhere classified) | 0.26 |
| 78510 | Advertising services | 0.27 |
| 86130 | Aged care residential services | 0.69 |
| 46110 | Agricultural and construction machinery wholesaling | 0.45 |
| 28610 | Agricultural machinery and equipment manufacturing | 0.86 |
| 45190 | Agricultural product wholesaling (not elsewhere classified) | 0.36 |
| 02190 | Agriculture and fishing support services (not elsewhere classified) | 0.67 |
| 42330 | Air conditioning and heating services | 0.42 |
| 64040 | Air operations under Civil Aviation Rules Part 133 or 135 | 0.66 |
| 02130 | Air operations under Civil Aviation Rules Part 137 | 2.50 |
| 64050 | Air operations under Civil Aviation Rules Parts 101, 103, 104, 105, and 106 | 0.66 |
| 64010 | Air transport under Civil Aviation Rules Part 121, 125, or 129 | 0.66 |
| 28240 | Aircraft manufacturing and repair services | 0.36 |
| 66300 | Airport operations and air transport support services (not elsewhere classified) | 0.66 |
| 86390 | Allied health services (not elsewhere classified) | 0.23 |
| 27210 | Alumina production | 5.71 |
| 27310 | Aluminium rolling, drawing, and extruding | 0.60 |
| 27220 | Aluminium smelting | 5.71 |
| 86330 | Ambulance services | 0.23 |
| 93400 | Amusement and other recreation activities (not elsewhere classified) | 0.50 |
| 93300 | Amusement parks and centres operation | 0.79 |
| 52520 | Antique and used goods retailing | 0.57 |
| 01150 | Apple and pear growing | 0.67 |
| 27420 | Architectural aluminium product manufacturing | 0.60 |
| 78210 | Architectural services | 0.27 |
| 84600 | Arts education | 0.26 |
| 53230 | Automotive body, paint, and interior repair and maintenance | 0.90 |
| 28130 | Automotive electrical components manufacturing | 1.22 |
| 53220 | Automotive electrical services | 0.45 |
| 53290 | Automotive repair and maintenance (not elsewhere classified) | 0.45 |
| 75190 | Auxiliary finance and investment services (not elsewhere classified) | 0.37 |
| 75200 | Auxiliary insurance services | 0.37 |
| 21640 | Bakery product manufacturing (non-factory based) | 0.57 |
| 73210 | Banking | 0.37 |
| 25490 | Basic chemical product manufacturing (not elsewhere classified) | 0.60 |
| 25350 | Basic inorganic chemical manufacturing | 0.36 |
| 27290 | Basic non-ferrous metal manufacturing (not elsewhere classified) | 5.71 |
| 27320 | Basic non-ferrous metal product manufacturing (not elsewhere classified) | 0.60 |
| 25340 | Basic organic chemical manufacturing | 0.86 |
| 25360 | Basic polymer manufacturing (not elsewhere classified) | 0.86 |
| 01250 | Beef cattle farming | 0.67 |
| 01593 | Beekeeping | 0.67 |
| 21820 | Beer manufacturing | 0.36 |
| 01192 | Berry fruit growing | 0.67 |
| 21630 | Biscuit manufacturing (factory-based) | 0.60 |
| 28220 | Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) | 1.22 |
| 27692 | Boiler, tank, and other heavy gauge metal container manufacturing | 0.86 |
| 47940 | Book and magazine wholesaling | 0.36 |
| 24230 | Book publishing | 0.27 |
| 21610 | Bread manufacturing (factory-based) | 0.60 |
| 42220 | Bricklaying services | 1.09 |
| 95300 | Brothel-keeping, massage parlour, and prostitution services | 0.40 |
| 42592 | Building completion services—all trades subcontracted | 0.50 |
| 42342 | Building installation services (not elsewhere classified) | 0.36 |
| 73220 | Building society operation | 0.37 |
| 96210 | Business and professional association services | 0.27 |
| 91230 | Cable and other subscription programming | 0.27 |
| 57300 | Cafes and restaurants | 0.47 |
| 21620 | Cake and pastry manufacturing (factory-based) | 0.86 |
| 78692 | Call centre operation | 0.50 |
| 53110 | Car retailing (including associated vehicle servicing) | 0.45 |
| 46210 | Car wholesaling | 0.45 |
| 42420 | Carpentry services | 1.09 |
| 93220 | Casino operation | 0.47 |
| 51270 | Catering services | 0.47 |
| 26310 | Cement and lime manufacturing | 0.86 |
| 73100 | Central banking | 0.37 |
| 81110 | Central government administration (not elsewhere classified) | 0.50 |
| 26290 | Ceramic product manufacturing (not elsewhere classified) | 0.60 |
| 45120 | Cereal grain wholesaling | 0.36 |
| 21520 | Cereal, pasta, and baking-mix manufacturing | 0.86 |
| 21290 | Cheese and other dairy product manufacturing (not elsewhere classified) | 0.60 |
| 87100 | Child care services | 0.35 |
| 86360 | Chiropractic and osteopathic services | 0.23 |
| 21900 | Cigarette and tobacco product manufacturing | 0.36 |
| 01191 | Citrus fruit growing | 0.67 |
| 26210 | Clay brick manufacturing | 0.60 |
| 25450 | Cleaning compound manufacturing | 0.60 |
| 78660 | Cleaning services and facilities management (not elsewhere classified) | 0.74 |
| 52620 | Clothing and footwear repair | 0.57 |
| 47220 | Clothing and footwear wholesaling | 0.36 |
| 22420 | Clothing manufacturing | 0.86 |
| 52210 | Clothing retailing | 0.32 |
| 57400 | Clubs (hospitality) | 0.47 |
| 11010 | Coal mining | 1.44 |
| 63020 | Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) | 2.13 |
| 63010 | Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement) | 2.13 |
| 84230 | Combined primary and secondary education | 0.26 |
| 46220 | Commercial vehicle wholesaling | 0.45 |
| 28420 | Communications equipment manufacturing | 0.36 |
| 96291 | Community-based, multi-functional activities (not elsewhere classified) | 0.60 |
| 86340 | Community health centre operation | 0.23 |
| 52341 | Computer and computer peripherals retailing | 0.32 |
| 46130 | Computer and computer peripherals wholesaling | 0.36 |
| 28410 | Computer and electronic office equipment manufacturing | 0.36 |
| 78340 | Computer systems design and related services | 0.27 |
| 26350 | Concrete product manufacturing | 0.86 |
| 42210 | Concreting services | 1.09 |
| 21720 | Confectionery manufacturing | 0.86 |
| 14190 | Construction material mining (not elsewhere classified) | 1.44 |
| 42590 | Construction services (not elsewhere classified) | 1.09 |
| 23390 | Converted paper product manufacturing (not elsewhere classified) | 0.36 |
| 27230 | Copper, silver, lead, and zinc smelting and refining | 5.71 |
| 78560 | Corporate head office management services | 0.27 |
| 96320 | Correctional and detention services | 0.94 |
| 23330 | Corrugated paperboard and paperboard container manufacturing | 0.36 |
| 25460 | Cosmetic and toiletry preparation manufacturing | 0.60 |
| 71120 | Courier pick-up and delivery services | 0.99 |
| 52591 | Craft and gift retailing (not elsewhere classified) | 0.32 |
| 92420 | Creative artists, musicians, writers, and performers | 0.27 |
| 78691 | Credit reporting and debt collection services | 0.50 |
| 73230 | Credit union operation | 0.37 |
| 01690 | Crop growing (not elsewhere classified) | 0.67 |
| 21130 | Cured meat and smallgoods manufacturing | 1.22 |
| 66440 | Customs and shipping agency services (excluding handling of goods) | 0.27 |
| 22210 | Cut and sewn textile product manufacturing | 0.86 |
| 01300 | Dairy cattle farming | 0.67 |
| 47130 | Dairy produce wholesaling | 0.36 |
| 78310 | Data processing and web-hosting services | 0.27 |
| 01530 | Deer farming | 0.67 |
| 82000 | Defence | 0.78 |
| 86230 | Dental services | 0.23 |
| 52100 | Department stores | 0.32 |
| 73290 | Depository financial intermediation (not elsewhere classified) | 0.37 |
| 95270 | Diet and weight-reduction centre operation | 0.40 |
| 24233 | Directory and mailing-list publishing | 0.27 |
| 78630 | Document preparation services | 0.27 |
| 93112 | Dog racing activities | 0.79 |
| 28510 | Domestic appliance manufacturing (not elsewhere classified) | 0.36 |
| 52610 | Domestic appliance repair and maintenance | 0.57 |
| 84700 | Educational support services | 0.27 |
| 28520 | Electric cable and wire manufacturing | 0.36 |
| 28540 | Electric lighting equipment manufacturing | 0.36 |
| 52342 | Electrical and electronic goods retailing (not elsewhere classified) | 0.32 |
| 46150 | Electrical and electronic goods wholesaling (not elsewhere classified) | 0.36 |
| 28590 | Electrical equipment manufacturing (not elsewhere classified) | 0.36 |
| 42320 | Electrical services (including telecommunication services within buildings) | 0.42 |
| 52340 | Electrical, electronic, and gas appliance retailing | 0.32 |
| 36130 | Electricity generation (not elsewhere classified) | 1.45 |
| 36101 | Electricity line-system operation | 1.45 |
| 36103 | Electricity line-system operation (excluding maintenance and construction) | 1.45 |
| 78330 | Electronic (except domestic appliance) and precision equipment repair and maintenance | 0.27 |
| 28490 | Electronic equipment manufacturing (not elsewhere classified) | 0.36 |
| 78320 | Electronic information storage services | 0.27 |
| 78610 | Employment placement and recruitment services (no on-hired staff) | 0.57 |
| 78230 | Engineering design and engineering consulting services | 0.27 |
| 52350 | Entertainment media retailing | 0.32 |
| 25410 | Explosives manufacturing | 0.60 |
| 27690 | Fabricated metal product manufacturing (not elsewhere classified) | 0.86 |
| 25310 | Fertiliser manufacturing | 0.86 |
| 75110 | Financial asset broking services | 0.37 |
| 73400 | Financial asset investing | 0.37 |
| 42341 | Fire and security alarm installation services | 0.42 |
| 96330 | Fire protection and other emergency services (except police and ambulance services) | 1.47 |
| 52592 | Firewood, coal, and coke retailing | 0.57 |
| 47140 | Fish and seafood wholesaling | 0.90 |
| 04130 | Fish trawling, seining, and netting (including processing on board) | 2.50 |
| 04190 | Fishing (not elsewhere classified) | 2.50 |
| 28670 | Fixed space heating, cooling, and ventilation equipment manufacturing | 0.36 |
| 52320 | Floor covering retailing | 0.57 |
| 01120 | Floriculture production | 0.67 |
| 52540 | Flower retailing | 0.57 |
| 28630 | Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) | 0.36 |
| 46190 | Food and other specialised industrial machinery and equipment wholesaling | 0.36 |
| 21790 | Food product manufacturing (not elsewhere classified) | 0.60 |
| 22500 | Footwear manufacturing | 0.86 |
| 52220 | Footwear retailing | 0.32 |
| 81300 | Foreign government representation | 0.50 |
| 03021 | Forest product and moss gathering and processing | 0.67 |
| 03010 | Forestry | 3.45 |
| 03030 | Forestry support services (excluding tree cutting and felling) | 2.50 |
| 36110 | Fossil fuel electricity generation | 1.45 |
| 91220 | Free-to-air television broadcasting | 0.27 |
| 66420 | Freight forwarding services | 0.71 |
| 51210 | Fresh meat, fish, and poultry retailing | 0.90 |
| 01190 | Fruit and tree nut growing (not elsewhere classified) | 0.67 |
| 21300 | Fruit and vegetable processing | 0.86 |
| 51220 | Fruit and vegetable retailing | 0.57 |
| 47150 | Fruit and vegetable wholesaling | 0.36 |
| 95240 | Funeral, crematorium, and cemetery services | 0.40 |
| 47320 | Furniture and floor coverings wholesaling | 0.36 |
| 29290 | Furniture manufacturing (not elsewhere classified) | 0.60 |
| 52310 | Furniture retailing | 0.57 |
| 93290 | Gambling activities (not elsewhere classified) | 0.27 |
| 52530 | Garden supplies retailing | 0.57 |
| 95250 | Gardening and turf management services | 0.75 |
| 36200 | Gas supply | 0.45 |
| 74220 | General insurance | 0.37 |
| 86210 | General practice medical services | 0.23 |
| 26100 | Glass and glass product manufacturing | 0.60 |
| 42450 | Glazing services | 1.09 |
| 13140 | Gold ore mining | 1.44 |
| 95190 | Goods and equipment rental and hiring (not elsewhere classified) | 0.40 |
| 01220 | Grain and sheep or grain and beef cattle farming | 0.67 |
| 01210 | Grain growing | 0.67 |
| 21510 | Grain mill product manufacturing | 0.86 |
| 67010 | Grain storage services | 0.66 |
| 01140 | Grape growing | 0.67 |
| 14110 | Gravel and sand quarrying | 1.44 |
| 47191 | Grocery wholesaling—multiple product ranges | 0.36 |
| 47190 | Grocery wholesaling (not elsewhere classified) | 0.36 |
| 95260 | Hairdressing and beauty services | 0.40 |
| 52330 | Hardware and building supplies retailing | 0.57 |
| 45390 | Hardware goods wholesaling (not elsewhere classified) | 0.36 |
| 93130 | Health and fitness centres and gymnasia operation | 0.79 |
| 86391 | Health care services (not elsewhere classified) | 0.23 |
| 74210 | Health insurance | 0.37 |
| 41220 | Heavy and civil engineering construction (not elsewhere classified) | 0.75 |
| 77430 | Heavy machinery and scaffolding rental and hiring | 0.90 |
| 84310 | Higher education (undergraduate and postgraduate courses) | 0.26 |
| 42101 | Hire of construction machinery and cranes with operator | 0.90 |
| 77301 | Holder investor farms and livestock | 0.50 |
| 93111 | Horse and dog racing administration and track operation | 0.79 |
| 01520 | Horse farming and horse agistment | 0.79 |
| 93113 | Horse racing activities—harness racing | 0.79 |
| 93115 | Horse racing activities—harness racing—drivers | 0.79 |
| 93110 | Horse racing activities—thoroughbred and other (not elsewhere classified) | 0.79 |
| 93114 | Horse racing activities—thoroughbred racing—jockeys | 0.79 |
| 86110 | Hospitals (except psychiatric hospitals) | 0.65 |
| 41110 | House construction | 1.09 |
| 52331 | Houseware retailing | 0.57 |
| 25430 | Human pharmaceutical and medicinal product manufacturing | 0.60 |
| 02200 | Hunting and trapping | 2.50 |
| 36120 | Hydroelectricity generation | 1.45 |
| 21220 | Ice cream manufacturing | 0.60 |
| 45230 | Industrial and agricultural chemical product wholesaling | 0.36 |
| 25320 | Industrial gas manufacturing | 0.36 |
| 92110 | Information services (not elsewhere classified) | 0.50 |
| 63030 | Inland water transport (except passenger only) | 2.13 |
| 96290 | Interest group services (not elsewhere classified) | 0.27 |
| 24232 | Internet publishing and broadcasting | 0.27 |
| 71240 | Internet service providers and web search portals | 0.81 |
| 61210 | Interurban and rural bus transport | 0.66 |
| 78640 | Investigation and security services | 0.50 |
| 27120 | Iron and steel casting | 1.61 |
| 27121 | Iron and steel forging | 1.61 |
| 13110 | Iron ore mining | 1.44 |
| 27110 | Iron smelting and steel manufacturing | 0.60 |
| 29410 | Jewellery and silverware manufacturing | 0.36 |
| 47920 | Jewellery and watch wholesaling | 0.36 |
| 81200 | Justice | 0.50 |
| 47390 | Kitchenware and diningware wholesaling | 0.36 |
| 01170 | Kiwifruit growing | 0.67 |
| 22390 | Knitted product manufacturing | 0.86 |
| 96220 | Labour association services | 0.27 |
| 86131 | Labour supply services (nursing, medical, and dental) | 0.23 |
| 78622 | Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) | 0.57 |
| 78621 | Labour supply services (on-hired staff—non-office work—including up to 30% office work) | 1.09 |
| 78620 | Labour supply services (on-hired staff—office workers only) | 0.27 |
| 41222 | Land development and subdivision | 0.75 |
| 42510 | Landscape construction services | 0.75 |
| 95210 | Laundry and dry-cleaning services | 0.94 |
| 22620 | Leather and leather substitute goods manufacturing | 0.86 |
| 22611 | Leather tanning, fellmongery, and fur dressing | 1.22 |
| 78410 | Legal services | 0.27 |
| 92100 | Libraries and archives | 0.27 |
| 74110 | Life insurance | 0.37 |
| 28650 | Lifting and material-handling equipment manufacturing | 0.36 |
| 04150 | Line fishing (including processing on board) | 2.50 |
| 47170 | Liquor and tobacco product wholesaling | 0.36 |
| 51230 | Liquor retailing | 0.57 |
| 01590 | Livestock farming (not elsewhere classified) | 0.67 |
| 81130 | Local government administration (not elsewhere classified) | 0.74 |
| 23110 | Log sawmilling | 0.86 |
| 03020 | Logging | 3.45 |
| 93210 | Lottery operation | 0.27 |
| 28640 | Machine tool and parts manufacturing | 0.36 |
| 28690 | Machinery and equipment manufacturing (not elsewhere classified) | 0.86 |
| 28680 | Machinery and equipment repair and maintenance (not elsewhere classified) | 0.86 |
| 24221 | Magazine and other periodical publishing | 0.27 |
| 78550 | Management advice and related consulting services | 0.27 |
| 52230 | Manchester and textile goods retailing (not elsewhere classified) | 0.32 |
| 29490 | Manufacturing (not elsewhere classified) | 0.60 |
| 52450 | Marine equipment retailing | 0.45 |
| 78530 | Market research and statistical services | 0.27 |
| 29230 | Mattress manufacturing | 0.60 |
| 21111 | Meat and food inspection services | 0.50 |
| 21110 | Meat processing | 1.22 |
| 47110 | Meat, poultry, and smallgoods wholesaling | 0.90 |
| 28320 | Medical and surgical equipment and prosthetics manufacturing | 0.36 |
| 45220 | Metal and mineral wholesaling | 0.86 |
| 27510 | Metal container manufacturing (not elsewhere classified) | 0.60 |
| 29220 | Metal furniture manufacturing | 0.86 |
| 13190 | Metal ore mining (not elsewhere classified) | 1.44 |
| 27430 | Metal roof and guttering manufacturing (except aluminium) | 0.60 |
| 86132 | Midwifery services | 0.23 |
| 21210 | Milk and cream processing | 0.60 |
| 15130 | Mineral exploration | 1.44 |
| 13150 | Mineral sand mining | 1.44 |
| 28620 | Mining and construction machinery manufacturing | 0.86 |
| 14200 | Mining and quarrying (not elsewhere classified) | 1.44 |
| 15200 | Mining support services (not elsewhere classified) | 0.75 |
| 91120 | Motion picture and video distribution | 0.27 |
| 91110 | Motion picture and video production | 0.27 |
| 91130 | Motion picture exhibition | 0.27 |
| 53120 | Motor cycle retailing (including associated vehicle servicing) | 0.45 |
| 77420 | Motor vehicle and transport equipment rental and hiring (not elsewhere classified) | 0.40 |
| 28120 | Motor vehicle body and trailer manufacturing | 0.86 |
| 46240 | Motor vehicle dismantling and used-part wholesaling | 0.90 |
| 28110 | Motor vehicle manufacturing | 1.22 |
| 46230 | Motor vehicle new-part wholesaling | 0.45 |
| 28190 | Motor vehicle parts manufacturing (not elsewhere classified) | 1.22 |
| 53140 | Motor vehicle parts retailing | 0.45 |
| 92200 | Museum operation | 0.27 |
| 01692 | Mushroom growing | 0.67 |
| 92510 | Music and other sound recording activities (not elsewhere classified) | 0.27 |
| 24234 | Music publishing | 0.27 |
| 25590 | Natural rubber product manufacturing | 0.60 |
| 22140 | Natural textile manufacturing | 1.61 |
| 92390 | Nature reserve and conservation park operation | 0.50 |
| 52430 | Newspaper and book retailing | 0.32 |
| 24211 | Newspaper publishing | 0.27 |
| 73300 | Non-depository financing | 0.37 |
| 27330 | Non-ferrous metal casting and forging | 0.60 |
| 77300 | Non-financial assets leasing and investment | 0.50 |
| 26400 | Non-metallic mineral product manufacturing (not elsewhere classified) | 0.86 |
| 41130 | Non-residential building construction | 1.09 |
| 77120 | Non-residential property operators and developers (excluding construction) | 0.50 |
| 52595 | Non-store retailing | 0.32 |
| 01110 | Nursery production | 0.67 |
| 27630 | Nut, bolt, screw, and rivet manufacturing | 0.86 |
| 78540 | Office administrative services | 0.27 |
| 04210 | Offshore aquaculture | 0.67 |
| 21400 | Oil and fat manufacturing | 0.60 |
| 12000 | Oil and gas extraction | 0.36 |
| 01180 | Olive growing | 0.67 |
| 36102 | On-selling electricity and electricity market operation | 1.45 |
| 04220 | Onshore aquaculture | 0.67 |
| 86320 | Optometry and optical dispensing | 0.23 |
| 78670 | Packaging services | 0.40 |
| 25420 | Paint and coatings manufacturing | 0.60 |
| 42440 | Painting and decorating services | 1.09 |
| 23340 | Paper bag and sack manufacturing | 0.36 |
| 47950 | Paper product wholesaling | 0.36 |
| 24110 | Paper stationery manufacturing | 0.36 |
| 66110 | Parking services | 0.40 |
| 87292 | Parole or probationary services | 0.50 |
| 77410 | Passenger car and minibus rental and hiring | 0.40 |
| 86310 | Pathology and diagnostic imaging services | 0.23 |
| 92410 | Performing arts operation | 0.27 |
| 92520 | Performing arts venue operation | 0.27 |
| 52560 | Personal accessories retailing (not elsewhere classified) | 0.57 |
| 95290 | Personal services (not elsewhere classified) | 0.40 |
| 78650 | Pest control services, except agricultural and forestry | 0.67 |
| 25440 | Pesticide manufacturing | 0.60 |
| 25200 | Petroleum and coal product manufacturing (not elsewhere classified) | 0.86 |
| 15110 | Petroleum and natural gas exploration | 0.86 |
| 53210 | Petroleum fuel retailing (including associated vehicle servicing) | 0.45 |
| 45210 | Petroleum product wholesaling (including product ownership to retail point-of-sale) | 0.60 |
| 25100 | Petroleum refining and petroleum fuel manufacturing | 0.36 |
| 47960 | Pharmaceutical and toiletry goods wholesaling | 0.36 |
| 52510 | Pharmaceutical, cosmetic, and toiletry goods retailing | 0.32 |
| 95220 | Photographic film processing | 0.32 |
| 28310 | Photographic, optical, and ophthalmic equipment manufacturing | 0.36 |
| 86350 | Physiotherapy services | 0.23 |
| 01510 | Pig farming | 0.67 |
| 65010 | Pipeline transport | 0.36 |
| 26320 | Plaster and gypsum product manufacturing | 0.86 |
| 42410 | Plastering and ceiling services | 1.09 |
| 45391 | Plumbing goods wholesaling | 0.36 |
| 42310 | Plumbing services | 0.75 |
| 96310 | Police services | 0.94 |
| 25630 | Polymer film and sheet packaging material manufacturing | 0.60 |
| 25650 | Polymer foam product manufacturing | 0.60 |
| 25661 | Polymer product manufacturing (not elsewhere classified) | 0.60 |
| 66230 | Port and water transport terminal and marina operations | 2.13 |
| 71110 | Postal services | 0.99 |
| 91111 | Post-production services and other motion picture and video activities (not elsewhere classified) | 0.27 |
| 21795 | Potato crisps and corn crisps manufacturing | 0.60 |
| 01420 | Poultry farming (eggs) | 0.67 |
| 01410 | Poultry farming (meat) | 0.67 |
| 21120 | Poultry processing | 1.22 |
| 04120 | Prawn fishing | 2.50 |
| 29110 | Prefabricated metal building manufacturing | 0.86 |
| 29190 | Prefabricated wooden building manufacturing | 0.86 |
| 21740 | Prepared animal and bird feed manufacturing | 0.60 |
| 84100 | Preschool education | 0.35 |
| 84210 | Primary education | 0.26 |
| 24120 | Printing | 0.60 |
| 24130 | Printing support services | 0.60 |
| 97000 | Private households employing staff | 0.40 |
| 28390 | Professional and scientific equipment manufacturing (not elsewhere classified) | 0.36 |
| 46120 | Professional and scientific goods wholesaling | 0.36 |
| 95230 | Professional photographic services | 0.27 |
| 78291 | Professional, scientific, and technical services (not elsewhere classified) | 0.50 |
| 86120 | Psychiatric hospitals and psychiatric services (not elsewhere classified) | 0.65 |
| 96360 | Public order and safety services (not elsewhere classified) | 0.50 |
| 24231 | Publishing (not elsewhere classified) (except software, music, and Internet) | 0.27 |
| 57200 | Pubs, taverns, and bars | 0.47 |
| 23310 | Pulp, paper, and paperboard manufacturing | 0.86 |
| 28660 | Pump and compressor manufacturing | 0.36 |
| 91210 | Radio broadcasting | 0.27 |
| 62000 | Rail freight transport | 2.13 |
| 62100 | Rail passenger transport | 2.13 |
| 28230 | Railway rolling stock manufacturing and repair services | 0.86 |
| 26330 | Ready-mixed concrete manufacturing | 0.86 |
| 77200 | Real estate services | 0.27 |
| 23220 | Reconstituted wood product manufacturing | 0.86 |
| 96400 | Regulatory services (licensing and inspection) (not elsewhere classified) | 0.50 |
| 96100 | Religious organisations and services | 0.40 |
| 52690 | Repair and maintenance (not elsewhere classified) | 0.57 |
| 24300 | Reproduction of recorded media | 0.36 |
| 41120 | Residential building construction (not elsewhere classified) | 1.09 |
| 87220 | Residential care services (not elsewhere classified) | 0.69 |
| 77110 | Residential property operators and developers (excluding construction) | 0.50 |
| 87222 | Residential refuge operation | 0.23 |
| 52597 | Retail commission-based buying and/or selling | 0.50 |
| 71111 | Retail postal services | 0.32 |
| 87211 | Retirement village operation (with rest home or hospital facilities) | 0.69 |
| 87210 | Retirement village operation (without rest home or hospital facilities) | 0.69 |
| 25610 | Rigid and semi-rigid polymer product manufacturing | 0.60 |
| 41210 | Road and bridge construction | 0.75 |
| 61100 | Road freight transport | 0.71 |
| 04110 | Rock lobster and crab fishing or potting | 2.50 |
| 42230 | Roofing services | 1.09 |
| 22230 | Rope, cordage, and twine manufacturing | 1.22 |
| 23391 | Sanitary paper product manufacturing | 0.36 |
| 66500 | Scenic and sightseeing transport (excluding aviation) | 2.13 |
| 78100 | Scientific research services | 0.50 |
| 78290 | Scientific testing and analysis services | 0.50 |
| 21730 | Seafood processing (other than on board vessels) | 0.86 |
| 84220 | Secondary education | 0.26 |
| 37020 | Sewerage and drainage services | 0.45 |
| 02120 | Shearing services | 0.67 |
| 01230 | Sheep and beef cattle farming | 0.67 |
| 01240 | Sheep farming | 0.67 |
| 27590 | Sheet metal product manufacturing (except metal structural and container products) | 0.60 |
| 28210 | Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) | 1.22 |
| 13170 | Silver, lead, and zinc ore mining | 1.44 |
| 42100 | Site preparation services | 0.75 |
| 87290 | Social assistance services (not elsewhere classified) | 0.23 |
| 21810 | Soft drink, cordial, and syrup manufacturing | 0.36 |
| 24235 | Software publishing | 0.36 |
| 96350 | Solid waste collection services | 0.40 |
| 84240 | Special-school education | 0.26 |
| 78520 | Specialised design services (not elsewhere classified) | 0.27 |
| 51290 | Specialised food retailing (not elsewhere classified) | 0.57 |
| 86220 | Specialist medical services | 0.23 |
| 21840 | Spirit manufacturing | 0.36 |
| 52410 | Sport and camping equipment retailing | 0.32 |
| 93192 | Sport and physical recreation—boating or yachting | 0.79 |
| 93174 | Sport and physical recreation—community cricket | 0.79 |
| 93190 | Sport and physical recreation—community (not elsewhere classified) | 0.79 |
| 93170 | Sport and physical recreation—community rugby | 0.79 |
| 93171 | Sport and physical recreation—community rugby league | 0.79 |
| 93193 | Sport and physical recreation—cycling | 0.79 |
| 93195 | Sport and physical recreation—golf | 0.79 |
| 93197 | Sport and physical recreation—motor cycling | 0.79 |
| 93198 | Sport and physical recreation—motor racing | 0.79 |
| 93199 | Sport and physical recreation—netball | 0.79 |
| 93194 | Sport and physical recreation—professional cricket | 0.79 |
| 93180 | Sport and physical recreation—professional rugby | 0.79 |
| 93181 | Sport and physical recreation—professional rugby league | 0.79 |
| 93175 | Sport and physical recreation—professional sport (not elsewhere classified) | 0.79 |
| 93182 | Sport and physical recreation—snow skiing | 0.79 |
| 93184 | Sport and physical recreation—softball or baseball | 0.79 |
| 93185 | Sport and physical recreation—squash or badminton | 0.79 |
| 93186 | Sport and physical recreation—swimming | 0.79 |
| 93187 | Sport and physical recreation—tennis | 0.79 |
| 93188 | Sport and physical recreation—water skiing | 0.79 |
| 93196 | Sporting and recreational equine activities (not elsewhere classified) | 0.79 |
| 84500 | Sports and physical recreation instruction | 0.79 |
| 93120 | Sports and physical recreation venues, grounds, and facilities operation | 0.79 |
| 27620 | Spring and wire product manufacturing | 0.86 |
| 52460 | Stationery goods retailing | 0.32 |
| 27130 | Steel pipe and tube manufacturing | 0.60 |
| 66210 | Stevedoring services | 2.13 |
| 01160 | Stone fruit growing | 0.67 |
| 52590 | Store-based retailing (not elsewhere classified) | 0.57 |
| 27490 | Structural metal product manufacturing (not elsewhere classified) | 1.61 |
| 42240 | Structural steel erection services | 1.09 |
| 27410 | Structural steel fabricating | 1.61 |
| 21710 | Sugar manufacturing | 0.60 |
| 74120 | Superannuation funds | 0.37 |
| 51100 | Supermarket and grocery stores | 0.57 |
| 27640 | Surface coating and finishing | 0.86 |
| 78220 | Surveying and mapping services | 0.50 |
| 25330 | Synthetic resin and synthetic rubber manufacturing | 0.86 |
| 22120 | Synthetic textile manufacturing | 1.61 |
| 51250 | Takeaway food services | 0.47 |
| 61230 | Taxi and road transport (not elsewhere classified) | 0.66 |
| 61231 | Taxi organisations (excluding those that provide taxi services) | 0.50 |
| 84320 | Technical and vocational education and training | 0.26 |
| 46160 | Telecommunication goods wholesaling | 0.36 |
| 71230 | Telecommunications services (not elsewhere classified) | 0.81 |
| 22290 | Textile finishing and textile product manufacturing (not elsewhere classified) | 1.61 |
| 22220 | Textile floor covering manufacturing | 1.61 |
| 47210 | Textile product wholesaling | 0.36 |
| 42430 | Tiling and carpeting services | 1.09 |
| 23130 | Timber resawing and dressing | 0.86 |
| 45310 | Timber wholesaling | 0.60 |
| 52420 | Toy and game retailing | 0.32 |
| 47930 | Toy and sporting goods wholesaling | 0.36 |
| 29420 | Toy, sporting, and recreational product manufacturing | 0.60 |
| 53130 | Trailer and motor vehicle retailing (not elsewhere classified) | 0.45 |
| 46221 | Trailer and motor vehicle wholesaling (not elsewhere classified) | 0.45 |
| 65090 | Transport (not elsewhere classified) | 0.71 |
| 28290 | Transport equipment manufacturing (not elsewhere classified) | 1.22 |
| 66190 | Transport support services (not elsewhere classified) | 0.71 |
| 66410 | Travel agency and tour arrangement services | 0.27 |
| 01111 | Turf growing | 0.67 |
| 25510 | Tyre manufacturing | 1.61 |
| 53240 | Tyre retailing | 0.90 |
| 61220 | Urban bus transport | 0.66 |
| 41221 | Utility network construction and maintenance services | 0.75 |
| 01130 | Vegetable growing | 0.67 |
| 23210 | Veneer and plywood manufacturing | 0.86 |
| 25431 | Veterinary pharmaceutical and medicinal product manufacturing | 0.60 |
| 86400 | Veterinary services | 0.50 |
| 95110 | Video and other electronic media rental and hiring | 0.40 |
| 67090 | Warehousing and storage services (not elsewhere classified) | 0.66 |
| 96380 | Waste collection services (not elsewhere classified) | 0.40 |
| 96370 | Waste remediation and materials recovery services | 1.09 |
| 96340 | Waste treatment and disposal services | 0.40 |
| 52550 | Watch and jewellery retailing | 0.32 |
| 63031 | Water passenger transport (river, lake, or harbour) | 2.13 |
| 37010 | Water supply | 0.45 |
| 66290 | Water transport support services (not elsewhere classified) | 2.13 |
| 28511 | Whiteware appliance manufacturing | 0.36 |
| 47991 | Wholesaling—commission-based or excluding storage and handling of goods | 0.27 |
| 47990 | Wholesaling (not elsewhere classified) | 0.36 |
| 21830 | Wine and alcoholic beverage manufacturing (not elsewhere classified) | 0.36 |
| 71200 | Wired telecommunications network operation | 0.81 |
| 71210 | Wireless telecommunications network operation (not elsewhere classified) | 0.81 |
| 23120 | Wood chipping | 0.86 |
| 23290 | Wood product manufacturing (not elsewhere classified) | 0.86 |
| 29210 | Wooden furniture and upholstered seat manufacturing | 0.60 |
| 23230 | Wooden structural fittings and components manufacturing | 0.86 |
| 22110 | Wool scouring | 1.22 |
| 45111 | Wool wholesaling | 0.36 |
| 92310 | Zoological and botanic gardens operation | 0.50 |
Rebecca Kitteridge,
Clerk of the Executive Council.
Issued under the authority of the Acts and Regulations Publication Act 1989.
Date of notification in Gazette: 26 February 2009.
Accident Compensation (Work Account Levies) Regulations 2010
(SR 2010/74)
Anand Satyanand, Governor-General
Order in Council
At Wellington this 29th day of March 2010
Present:
His Excellency the Governor-General in Council
Pursuant to sections 167(4) and (5), 244, 329, and 333 of the Accident Compensation Act 2001, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council and on the recommendation of the Minister for ACC, makes the following regulations.
1 Title
These regulations are the Accident Compensation (Work Account Levies) Regulations 2010.
2 Commencement
These regulations come into force on 1 April 2010.
Part 6
Miscellaneous
55 Revocations and savings
-
(1) The following regulations are revoked:
(a) the Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 (SR 2009/17):
(b) the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 (SR 2009/18).
(2) Despite subclause (1), the regulations specified in that subclause continue to apply with respect to the period commencing on 1 April 2009 and ending with 31 March 2010 as if they had not been revoked.
Rebecca Kitteridge,
Clerk of the Executive Council.
Date of notification in Gazette: 30 March 2010.
Contents
1General
2Status of reprints
3How reprints are prepared
4Changes made under section 17C of the Acts and Regulations Publication Act 1989
5List of amendments incorporated in this reprint (most recent first)
Notes
1 General
-
This is a reprint of the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009. The reprint incorporates all the amendments to the regulations as at 1 April 2010, as specified in the list of amendments at the end of these notes.
Relevant provisions of any amending enactments that contain transitional, savings, or application provisions that cannot be compiled in the reprint are also included, after the principal enactment, in chronological order. For more information, see http://www.pco.parliament.govt.nz/reprints/
.
2 Status of reprints
-
Under section 16D of the Acts and Regulations Publication Act 1989, reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by the amendments to that enactment. This presumption applies even though editorial changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in the reprint.
This presumption may be rebutted by producing the official volumes of statutes or statutory regulations in which the principal enactment and its amendments are contained.
3 How reprints are prepared
A number of editorial conventions are followed in the preparation of reprints. For example, the enacting words are not included in Acts, and provisions that are repealed or revoked are omitted. For a detailed list of the editorial conventions, see http://www.pco.parliament.govt.nz/editorial-conventions/
or Part 8 of the Tables of New Zealand Acts and Ordinances and Statutory Regulations and Deemed Regulations in Force.
4 Changes made under section 17C of the Acts and Regulations Publication Act 1989
-
Section 17C of the Acts and Regulations Publication Act 1989 authorises the making of editorial changes in a reprint as set out in sections 17D and 17E of that Act so that, to the extent permitted, the format and style of the reprinted enactment is consistent with current legislative drafting practice. Changes that would alter the effect of the legislation are not permitted.
A new format of legislation was introduced on 1 January 2000. Changes to legislative drafting style have also been made since 1997, and are ongoing. To the extent permitted by section 17C of the Acts and Regulations Publication Act 1989, all legislation reprinted after 1 January 2000 is in the new format for legislation and reflects current drafting practice at the time of the reprint.
In outline, the editorial changes made in reprints under the authority of section 17C of the Acts and Regulations Publication Act 1989 are set out below, and they have been applied, where relevant, in the preparation of this reprint:
•omission of unnecessary referential words (such as
“of this section”
and“of this Act”
)•typeface and type size (Times Roman, generally in 11.5 point)
-
•layout of provisions, including:
•indentation
•position of section headings (eg, the number and heading now appear above the section)
•format of definitions (eg, the defined term now appears in bold type, without quotation marks)
•format of dates (eg, a date formerly expressed as
“the 1st day of January 1999”
is now expressed as“1 January 1999”
)•position of the date of assent (it now appears on the front page of each Act)
•punctuation (eg, colons are not used after definitions)
•Parts numbered with roman numerals are replaced with arabic numerals, and all cross-references are changed accordingly
-
•case and appearance of letters and words, including:
•format of headings (eg, headings where each word formerly appeared with an initial capital letter followed by small capital letters are amended so that the heading appears in bold, with only the first word (and any proper nouns) appearing with an initial capital letter)
•small capital letters in section and subsection references are now capital letters
•schedules are renumbered (eg, Schedule 1 replaces First Schedule), and all cross-references are changed accordingly
•running heads (the information that appears at the top of each page)
•format of two-column schedules of consequential amendments, and schedules of repeals (eg, they are rearranged into alphabetical order, rather than chronological).
5 List of amendments incorporated in this reprint (most recent first)
Accident Compensation (Work Account Levies) Regulations 2010 (SR 2010/74): regulation 55(1)(b)