Secondary legislation
Revoked
Latest version
as at 01 April 2013
|
SR 2012/9
|
Administered by Department of Labour
Accident Compensation (Experience Rating) Amendment Regulations 2012
Accident Compensation (Experience Rating) Amendment Regulations 2012: revoked, on 1 April 2013, pursuant to regulation 24(1) of the Accident Compensation (Experience Rating) Regulations 2013 (SR 2013/16).
Reprint
as at 1 April 2013
Accident Compensation (Experience Rating) Amendment Regulations 2012
(SR 2012/9)
Jerry Mateparae, Governor-General
Order in Council
At Wellington this 20th day of February 2012
Present:
His Excellency the Governor-General in Council
Accident Compensation (Experience Rating) Amendment Regulations 2012: revoked, on 1 April 2013, pursuant to regulation 24(1) of the Accident Compensation (Experience Rating) Regulations 2013 (SR 2013/16).
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 169 and 329(1)(ca), (f), and (g) and (2) 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.
Contents
4 Regulation 6 amended (Interpretation)
5 Regulation 12 amended (Discount, loading, or no adjustment)
Regulations
1 Title
These regulations are the Accident Compensation (Experience Rating) Amendment Regulations 2012.
2 Commencement
These regulations come into force on 1 April 2012.
3 Principal regulations
These regulations amend the Accident Compensation (Experience Rating) Regulations 2011 (the principal regulations).
4 Regulation 6 amended (Interpretation)
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(1) This regulation amends regulation 6.
(2) Replace the definition of experience period with:
“experience period—
“(a) means the 3 tax years immediately before the levy year before the applicable levy year; and
“(b) for particular levy years and matters relevant to the levy years, has the meaning specified in Part 4”.
(3) Replace the definition of levy risk group with:
“levy risk group means,—
-
“(a) for the applicable levy year, a group that—
“(i) is described in column 1 of Schedule 1; and
“(ii) consists of the classification units opposite it in column 2 of the schedule:
-
“(b) for an experience period specified in Part 4 for which a relevant matter is the levy risk group, a group that—
“(i) is described in column 1 of Schedule 2 or 3; and
“(ii) consists of the classification units opposite it in column 2 of whichever of Schedule 2 or 3 is being applied”.
(4) Replace the definition of minimum liable earnings with:
“minimum liable earnings—
“(a) means the minimum amount of earnings prescribed in the regulations made under section 329(1)(a) that apply to the applicable tax year, disregarding the fact that the regulations state (if they do) that the minimum amount is applicable only to self-employed persons:
“(b) for an experience period specified in Part 4 for which a relevant matter is the minimum liable earnings, means the amounts specified in Part 4 as the minimum liable earnings”.
5 Regulation 12 amended (Discount, loading, or no adjustment)
-
(1) In regulation 12(2), replace
“the schedule”
with“Schedules 1, 2, and 3”
.(2) In regulation 12(4), replace
“the schedule”
with“Schedules 1, 2, and 3”
.
6 Part 4 replaced
Replace Part 4 with:
“Part 4
“Experience periods for particular levy years and matters relevant to them“24 Matter relevant to experience period for levy year 2011/12
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“Meaning of experience period
“(1) For the levy year starting on 1 April 2011 and ending with the close of 31 March 2012, experience period means the period consisting of—
“(a) the tax year starting on 1 April 2009 and ending with the close of 31 March 2010; and
“(b) the tax year starting on 1 April 2008 and ending with the close of 31 March 2009; and
“(c) the tax year starting on 1 April 2007 and ending with the close of 31 March 2008.
“Minimum liable earnings
“(2) Minimum liable earnings for the experience period are as follows:
“(a) for the tax year beginning on 1 April 2009 and ending with the close of 31 March 2010, $23,400:
“(b) for the tax year beginning on 1 April 2008 and ending with the close of 31 March 2009, $21,320:
“(c) for the tax year beginning on 1 April 2007 and ending with the close of 31 March 2008, $19,760.
“25 Matters relevant to experience period for levy year 2012/13
-
“Meaning of experience period
“(1) For the levy year starting on 1 April 2012 and ending with the close of 31 March 2013, experience period means the period consisting of—
“(a) the tax year starting on 1 April 2010 and ending with the close of 31 March 2011; and
“(b) the tax year starting on 1 April 2009 and ending with the close of 31 March 2010; and
“(c) the tax year starting on 1 April 2008 and ending with the close of 31 March 2009.
“Minimum liable earnings
“(2) Minimum liable earnings for the experience period are as follows:
“(a) for the tax year starting on 1 April 2010 and ending with the close of 31 March 2011, $26,000:
“(b) for the tax year starting on 1 April 2009 and ending with the close of 31 March 2010, $23,400:
“(c) for the tax year starting on 1 April 2008 and ending with the close of 31 March 2009, $21,320.
“Levy risk group
“(3) Levy risk groups for the experience period are as follows:
-
“(a) for the tax year starting on 1 April 2010 and ending with the close of 31 March 201l, a group that—
“(i) is described in column 1 of Schedule 2; and
“(ii) consists of the classification units opposite it in column 2 of the schedule:
-
“(b) for the tax year starting on 1 April 2009 and ending with the close of 31 March 2010 and the tax year starting on 1 April 2008 and ending with the close of 31 March 2009, a group that—
“(i) is described in column 1 of Schedule 3; and
“(ii) consists of the classification units opposite it in column 2 of the schedule.”
-
7 Schedule replaced
Replace the Schedule with the Schedules 1, 2, and 3 set out in the Schedule of these regulations.
Schedule |
Schedule 1
Levy risk groups for applicable levy yearr 6
Levy risk groups Classification units 010 Fruit, vegetable, grain, plant and crop growing
01110 Nursery production 01111 Turf growing 01120 Floriculture production 01130 Vegetable growing 01140 Grape growing 01150 Apple and pear growing 01160 Stone fruit growing 01170 Kiwifruit growing 01180 Olive growing 01190 Fruit and tree nut growing (not elsewhere classified) 01191 Citrus fruit growing 01192 Berry fruit growing 01210 Grain growing 01690 Crop growing (not elsewhere classified) 01692 Mushroom growing 02195 Horticultural contracting and labour supply services 012 Poultry farming 01410 Poultry farming (meat) 01420 Poultry farming (eggs) 014 Other livestock farming 01510 Pig farming 01530 Deer farming 01590 Livestock farming (not elsewhere classified) 01593 Beekeeping 016 Beef and sheep farming 01220 Grain and sheep or grain and beef cattle farming 01230 Sheep and beef cattle farming 01240 Sheep farming 01250 Beef cattle farming 018 Dairy cattle farming 01300 Dairy cattle farming 021 Agriculture and fishing services and aquaculture 02190 Agriculture and fishing support services (not elsewhere classified) 03021 Forest product and moss gathering and processing 04210 Offshore aquaculture 04220 Onshore aquaculture 025 Ocean and coastal fishing 04110 Rock lobster and crab fishing or potting 04120 Prawn fishing 04130 Fish trawling, seining, and netting (including processing on board) 04150 Line fishing (including processing on board) 04190 Fishing (not elsewhere classified) 041 Forestry, hunting and trapping 02200 Hunting and trapping 03010 Forestry 03020 Logging 03030 Forestry support services (excluding tree cutting and felling) 051 Shearing 02120 Shearing services 081 Exploration and mining 11010 Coal mining 13110 Iron ore mining 13140 Gold ore mining 13150 Mineral sand mining 13170 Silver, lead, and zinc ore mining 13190 Metal ore mining (not elsewhere classified) 14110 Gravel and sand quarrying 14190 Construction material mining (not elsewhere classified) 14200 Mining and quarrying (not elsewhere classified) 15110 Petroleum and natural gas exploration 15130 Mineral exploration 15200 Mining support services (not elsewhere classified) 110 Sugar, confectionery and crisps manufacturing, and packaging 21710 Sugar manufacturing 21720 Confectionery manufacturing 21795 Potato crisps and corn crisps manufacturing 78670 Packaging services 112 Primary produce processing and manufacturing 21130 Cured meat and smallgoods manufacturing 21210 Milk and cream processing 21220 Ice cream manufacturing 21290 Cheese and other dairy product manufacturing (not elsewhere classified) 113 Bread and baking ingredients manufacturing 21520 Cereal, pasta, and baking-mix manufacturing 21610 Bread manufacturing (factory-based) 114 Food and animal feeds manufacturing 21620 Cake and pastry manufacturing (factory-based) 21630 Biscuit manufacturing (factory-based) 21740 Prepared animal and bird feed manufacturing 21790 Food product manufacturing (not elsewhere classified) 116 Fruit, vegetable, and oil processing 21300 Fruit and vegetable processing 21400 Oil and fat manufacturing 117 Seafood, poultry and grain product manufacturing 21120 Poultry processing 21510 Grain mill product manufacturing 21730 Seafood processing (other than on board vessels) 119 Meat processing 21110 Meat processing 121 Beverage and tobacco product manufacturing 21810 Soft drink, cordial, and syrup manufacturing 21820 Beer manufacturing 21830 Wine and alcoholic beverage manufacturing (not elsewhere classified) 21840 Spirit manufacturing 21900 Cigarette and tobacco product manufacturing 131 Textile and rubber product manufacturing 22210 Cut and sewn textile product manufacturing 22290 Textile finishing and textile product manufacturing (not elsewhere classified) 22390 Knitted product manufacturing 22420 Clothing manufacturing 22500 Footwear manufacturing 22620 Leather and leather substitute goods manufacturing 25510 Tyre manufacturing 25590 Natural rubber product manufacturing 133 Textile and textile product manufacturing 22120 Synthetic textile manufacturing 22140 Natural textile manufacturing 22220 Textile floor covering manufacturing 22230 Rope, cordage, and twine manufacturing 135 Skin and hide processing 22110 Wool scouring 22611 Leather tanning, fellmongery, and fur dressing 141 Wood products manufacturing and dealing 23210 Veneer and plywood manufacturing 23230 Wooden structural fittings and components manufacturing 23290 Wood product manufacturing (not elsewhere classified) 29190 Prefabricated wooden building manufacturing 45310 Timber wholesaling 52592 Firewood, coal, and coke retailing 143 Timber processing 23110 Log sawmilling 23120 Wood chipping 23130 Timber resawing and dressing 151 Paper and paper product manufacturing 23310 Pulp, paper, and paperboard manufacturing 23330 Corrugated paperboard and paperboard container manufacturing 23340 Paper bag and sack manufacturing 24110 Paper stationery manufacturing 153 Paper product and wood panel manufacturing 23220 Reconstituted wood product manufacturing 23390 Converted paper product manufacturing (not elsewhere classified) 23391 Sanitary paper product manufacturing 161 Printing and associated services 24120 Printing 24130 Printing support services 171 Petroleum, gas and inorganic chemical products 12000 Oil and gas extraction 25100 Petroleum refining and petroleum fuel manufacturing 25320 Industrial gas manufacturing 25350 Basic inorganic chemical manufacturing 65010 Pipeline transport 173 Petroleum and chemical products (medium-risk group) 25200 Petroleum and coal product manufacturing (not elsewhere classified) 25310 Fertiliser manufacturing 25330 Synthetic resin and synthetic rubber manufacturing 25360 Basic polymer manufacturing (not elsewhere classified) 181 Organic chemicals and chemical products 25340 Basic organic chemical manufacturing 25410 Explosives manufacturing 25420 Paint and coatings manufacturing 25490 Basic chemical product manufacturing (not elsewhere classified) 25491 Adhesive manufacturing 183 Pharmaceutical and chemical product manufacturing 25430 Human pharmaceutical and medicinal product manufacturing 25431 Veterinary pharmaceutical and medicinal product manufacturing 25440 Pesticide manufacturing 25450 Cleaning compound manufacturing 25460 Cosmetic and toiletry preparation manufacturing 191 Plastic products 25610 Rigid and semi-rigid polymer product manufacturing 25630 Polymer film and sheet packaging material manufacturing 25650 Polymer foam product manufacturing 25661 Polymer product manufacturing (not elsewhere classified) 201 Ceramic, glass and non-metallic products 26100 Glass and glass product manufacturing 26210 Clay brick manufacturing 26310 Cement and lime manufacturing 26320 Plaster and gypsum product manufacturing 26350 Concrete product manufacturing 26400 Non-metallic mineral product manufacturing (not elsewhere classified) 203 Mineral products 26290 Ceramic product manufacturing (not elsewhere classified) 26330 Ready-mixed concrete manufacturing 211 Non-ferrous metals and products manufacturing 27210 Alumina production 27220 Aluminium smelting 27230 Copper, silver, lead, and zinc smelting and refining 27290 Basic non-ferrous metal manufacturing (not elsewhere classified) 27320 Basic non-ferrous metal product manufacturing (not elsewhere classified) 27330 Non-ferrous metal casting and forging 213 Iron and steel manufacturing 27110 Iron smelting and steel manufacturing 27120 Iron and steel casting 27121 Iron and steel forging 27130 Steel pipe and tube manufacturing 220 Metal product manufacturing and trade training 27510 Metal container manufacturing (not elsewhere classified) 27620 Spring and wire product manufacturing 84330 Modern Apprenticeship Co-ordinators employing apprentices 222 Aluminium and metal products 27310 Aluminium rolling, drawing, and extruding 27420 Architectural aluminium product manufacturing 27630 Nut, bolt, screw, and rivet manufacturing 45220 Metal and mineral wholesaling 224 Sheet metal products 27430 Metal roof and guttering manufacturing (except aluminium) 27590 Sheet metal product manufacturing (except metal structural and container products) 226 Metal products (medium-risk group) 27640 Surface coating and finishing 27690 Fabricated metal product manufacturing (not elsewhere classified) 27692 Boiler, tank and other heavy-gauge metal container manufacturing 29110 Prefabricated metal building manufacturing 228 Structural metal industries 27410 Structural steel fabricating 27490 Structural metal product manufacturing (not elsewhere classified) 231 Aviation, electronic and electrical manufacturing 28240 Aircraft manufacturing and repair services 28490 Electronic equipment manufacturing (not elsewhere classified) 28510 Domestic appliance manufacturing (not elsewhere classified) 28511 Whiteware appliance manufacturing 28540 Electric lighting equipment manufacturing 28590 Electrical equipment manufacturing (not elsewhere classified) 233 Automotive and transport manufacturing 28110 Motor vehicle manufacturing 28130 Automotive electrical components manufacturing 28190 Motor vehicle parts manufacturing (not elsewhere classified) 28290 Transport equipment manufacturing (not elsewhere classified) 235 Shipbuilding 28210 Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) 237 Boatbuilding 28220 Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) 241 Machinery and equipment manufacturing (lower-medium risk group) 28520 Electric cable and wire manufacturing 28630 Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) 28640 Machine tool and parts manufacturing 28650 Lifting and material-handling equipment manufacturing 28660 Pump and compressor manufacturing 28670 Fixed space heating, cooling, and ventilation equipment manufacturing 243 Machinery and equipment manufacturing (medium-risk group) 28120 Motor vehicle body and trailer manufacturing 28230 Railway rolling stock manufacturing and repair services 28610 Agricultural machinery and equipment manufacturing 28620 Mining and construction machinery manufacturing 28690 Machinery and equipment manufacturing (not elsewhere classified) 29220 Metal furniture manufacturing 78621 Labour supply services (on-hired staff—non-office work—including up to 30% office work) 251 Manufacturing (low-risk group) 24300 Reproduction of recorded media 28310 Photographic, optical, and ophthalmic equipment manufacturing 28320 Medical and surgical equipment and prosthetics manufacturing 28390 Professional and scientific equipment manufacturing (not elsewhere classified) 28410 Computer and electronic office equipment manufacturing 28420 Communications equipment manufacturing 29410 Jewellery and silverware manufacturing 253 Furniture and other manufacturing 29210 Wooden furniture and upholstered seat manufacturing 29230 Mattress manufacturing 29290 Furniture manufacturing (not elsewhere classified) 29420 Toy, sporting, and recreational product manufacturing 29490 Manufacturing (not elsewhere classified) 261 Electricity generation and supply 36102 On-selling electricity and electricity market operation 36103 Energy and services utilities operation (excluding construction, maintenance and plant operation) 36110 Fossil fuel electricity generation 36120 Hydroelectricity generation 36130 Electricity generation (not elsewhere classified) 271 Non electricity utilities and network infrastructure 36101 Electricity line-system operation 36200 Gas supply 37010 Water supply 37020 Sewerage and drainage services 41221 Utility network construction and maintenance services 291 Waste services 96340 Waste treatment and disposal services 96350 Solid waste collection services 96370 Waste remediation and materials recovery services 96380 Waste collection services (not elsewhere classified) 301 Other building construction 41120 Residential building construction (not elsewhere classified) 41130 Non-residential building construction 303 House construction 41110 House construction 311 Road and bridge construction 41210 Road and bridge construction 313 Heavy and civil engineering construction 41220 Heavy and civil engineering construction (not elsewhere classified) 315 Land development services 41222 Land development and subdivision 42100 Site preparation services 320 Agricultural, plumbing and homeware goods wholesaling 45190 Agricultural product wholesaling (not elsewhere classified) 45391 Plumbing goods wholesaling 47320 Furniture and floor coverings wholesaling 47390 Kitchenware and diningware wholesaling 321 Electrical services 42320 Electrical services (including telecommunication services within buildings) 322 Heating, ventilation and alarm services 42330 Air conditioning and heating services 42341 Fire and security alarm installation services 323 Plumbing and building completion services 42310 Plumbing services 42592 Building completion services—all trades subcontracted 324 Painting and decorating services 42440 Painting and decorating services 326 Construction and building trade services 42101 Hire of construction machinery and cranes with operator 42210 Concreting services 42342 Building installation services (not elsewhere classified) 42410 Plastering and ceiling services 42420 Carpentry services 42430 Tiling and carpeting services 42450 Glazing services 42510 Landscape construction services 42590 Construction services (not elsewhere classified) 95250 Gardening and turf management services 328 Structural trade services 42220 Bricklaying services 42230 Roofing services 42240 Structural steel erection services 331 Petroleum product and specialty wholesaling 45210 Petroleum product wholesaling (including product ownership to retail point-of-sale) 46120 Professional and scientific goods wholesaling 46130 Computer and computer peripherals wholesaling 46160 Telecommunication goods wholesaling 47920 Jewellery and watch wholesaling 47930 Toy and sporting goods wholesaling 47991 Wholesaling—commission-based or excluding storage and handling of goods 333 Grocery and produce wholesaling 45120 Cereal grain wholesaling 47150 Fruit and vegetable wholesaling 47190 Grocery wholesaling (not elsewhere classified) 47191 Grocery wholesaling—multiple product ranges 341 Electrical and electronic goods wholesaling 46150 Electrical and electronic goods wholesaling (not elsewhere classified) 343 Specialised machinery and equipment wholesaling 46190 Food and other specialised industrial machinery and equipment wholesaling 345 Hardware goods wholesaling 45390 Hardware goods wholesaling (not elsewhere classified) 351 Vehicle and machinery wholesaling 46110 Agricultural and construction machinery wholesaling 46220 Commercial vehicle wholesaling 361 Fish, meats and dairy produce wholesaling 47110 Meat, poultry, and smallgoods wholesaling 47130 Dairy produce wholesaling 47140 Fish and seafood wholesaling 371 Wholesale trade (low-risk group) 45111 Wool wholesaling 45230 Industrial and agricultural chemical product wholesaling 46210 Car wholesaling 47170 Liquor and tobacco product wholesaling 47210 Textile product wholesaling 47220 Clothing and footwear wholesaling 47940 Book and magazine wholesaling 47950 Paper product wholesaling 47960 Pharmaceutical and toiletry goods wholesaling 373 Other wholesaling 47990 Wholesaling (not elsewhere classified) 391 Car retailing 53110 Car retailing (including associated vehicle servicing) 393 Motor trade wholesaling and retailing 46221 Trailer and motor vehicle wholesaling (not elsewhere classified) 46230 Motor vehicle new-part wholesaling 52450 Marine equipment retailing 53120 Motor cycle retailing (including associated vehicle servicing) 53130 Trailer and motor vehicle retailing (not elsewhere classified) 53140 Motor vehicle parts retailing 53210 Petroleum fuel retailing (including associated vehicle servicing) 395 Motor trade services 46240 Motor vehicle dismantling and used-part wholesaling 53240 Tyre retailing 411 Food retailing 21640 Bakery product manufacturing (non-factory based) 51100 Supermarket and grocery stores 51210 Fresh meat, fish, and poultry retailing 51220 Fruit and vegetable retailing 51230 Liquor retailing 51290 Specialised food retailing (not elsewhere classified) 420 Pharmacies and associated retailing 52510 Pharmaceutical, cosmetic, and toiletry goods retailing 95220 Photographic film processing 422 Clothing and footwear retailing 52210 Clothing retailing 52220 Footwear retailing 424 Retail trade (low-risk group) 52350 Entertainment media retailing 52410 Sport and camping equipment retailing 52430 Newspaper and book retailing 52460 Stationery goods retailing 52540 Flower retailing 52550 Watch and jewellery retailing 52560 Personal accessories retailing (not elsewhere classified) 52591 Craft and gift retailing (not elsewhere classified) 71111 Retail postal services 95110 Video and other electronic media rental and hiring 426 Retail trade (low-medium risk group) 52100 Department stores 52340 Electrical, electronic, and gas appliance retailing 52341 Computer and computer peripherals retailing 52342 Electrical and electronic goods retailing (not elsewhere classified) 52420 Toy and game retailing 52590 Store-based retailing (not elsewhere classified) 428 Store and non-store retailing 52230 Manchester and textile goods retailing (not elsewhere classified) 52310 Furniture retailing 52320 Floor covering retailing 52330 Hardware and building supplies retailing 52331 Houseware retailing 52520 Antique and used goods retailing 52530 Garden supplies retailing 52595 Non-store retailing 52597 Retail commission-based buying or selling (or both) 441 Hospitality services 57100 Accommodation 57200 Pubs, taverns, and bars 57400 Clubs (hospitality) 451 Catering and meal services 51250 Takeaway food services 51270 Catering services 57300 Cafes and restaurants 461 Road passenger and rail transport 61210 Interurban and rural bus transport 61220 Urban bus transport 61230 Taxi and road transport (not elsewhere classified) 62000 Rail freight transport 62100 Rail passenger transport 463 Road freight transport 61100 Road freight transport 491 Air transport and support services 64010 Air transport under Civil Aviation Rules Part 121, 125, or 129 66300 Airport operations and air transport support services (not elsewhere classified) 493 Air operations (higher-risk group) 02130 Air operations under Civil Aviation Rules Part 137 64040 Air operations under Civil Aviation Rules Part 133 or 135 64050 Air operations under Civil Aviation Rules Parts 101, 103, 104, 105, or 106 501 Water and scenic transport 63010 Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement) 63020 Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) 63030 Inland water transport (except passenger-only) 63031 Water passenger transport (river, lake, or harbour) 66230 Port and water transport terminal operations 66290 Water transport support services (not elsewhere classified) 66500 Scenic and sightseeing transport (excluding aviation) 511 Postal and courier services 71110 Postal services 71120 Courier pick-up and delivery services 521 Travel, customs and shipping agency services 66410 Travel agency and tour arrangement services 66440 Customs and shipping agency services (excluding handling of goods) 523 Other transport and transport services 65090 Transport (not elsewhere classified) 66190 Transport support services (not elsewhere classified) 66420 Freight forwarding services 525 Stevedoring 66210 Stevedoring services 531 Warehousing and storage 67010 Grain storage services 67090 Warehousing and storage services (not elsewhere classified) 541 Publishing 24211 Newspaper publishing 24221 Magazine and other periodical publishing 24230 Book publishing 24231 Publishing (not elsewhere classified) (except software, music, and Internet) 24232 Internet publishing and broadcasting 24233 Directory and mailing-list publishing 24234 Music publishing 24235 Software publishing 581 Communications and information services 71200 Wired telecommunications network operation 71210 Wireless telecommunications network operation (not elsewhere classified) 71230 Telecommunications services (not elsewhere classified) 71240 Internet service providers and web search portals 78310 Data processing and web-hosting services 78320 Electronic information storage services 92110 Information services (not elsewhere classified) 621 Finance, insurance and statistical services 73100 Central banking 73210 Banking 73220 Building society operation 73230 Credit union operation 73290 Depository financial intermediation (not elsewhere classified) 73300 Non-depository financing 73400 Financial asset investing 74110 Life insurance 74120 Superannuation funds 74210 Health insurance 74220 General insurance 75110 Financial asset broking services 75190 Auxiliary finance and investment services (not elsewhere classified) 75200 Auxiliary insurance services 78530 Market research and statistical services 641 Financial and rental services 77300 Non-financial assets leasing and investment 77301 Holder investor farms and livestock 77410 Passenger car and minibus rental and hiring 95190 Goods and equipment rental and hiring (not elsewhere classified) 661 Transport and machinery rental services 77420 Motor vehicle and transport equipment rental and hiring (not elsewhere classified) 77430 Heavy machinery and scaffolding rental and hiring 671 Real estate services 77200 Real estate services 673 Property development and operation 77110 Residential property operators and developers (excluding construction) 77120 Non-residential property operators and developers (excluding construction) 691 Advertising and photographic services 78510 Advertising services 95230 Professional photographic services 693 Design and engineering services 78210 Architectural services 78220 Surveying and mapping services 78230 Engineering design and engineering consulting services 78520 Specialised design services (not elsewhere classified) 695 Scientific research services 78100 Scientific research services 697 Scientific and veterinary services 78290 Scientific testing and analysis services 78291 Professional, scientific, and technical services (not elsewhere classified) 86400 Veterinary services 701 Computer services 78340 Computer systems design and related services 720 Legal services 78410 Legal services 721 Accounting services 78420 Accounting services 723 Management and consulting services 78550 Management advice and related consulting services 78560 Corporate head office management services 724 Business support services 61231 Taxi and other vehicle scheduling operations 78610 Employment placement and recruitment services (no on-hired staff) 78620 Labour supply services (on-hired staff—office workers only) 78630 Document preparation services 78691 Credit reporting and debt collection services 78692 Call centre operation 84700 Educational support services 726 Administrative services 78540 Office administrative services 78693 Administrative services (not elsewhere classified) 728 Labour supply services (medium-risk group) 78622 Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) 751 Government administration 81110 Central government administration (not elsewhere classified) 81300 Foreign government representation 753 Local government, public order and regulatory services 81130 Local government administration (not elsewhere classified) 96360 Public order and safety services (not elsewhere classified) 96400 Regulatory services (licensing and inspection) (not elsewhere classified) 755 Justice 81200 Justice 87292 Parole or probationary services 761 Defence 82000 Defence 771 Police services 96310 Police services 773 Inspection, investigation and security services 21111 Meat and food inspection services 78640 Investigation and security services 775 Corrective services 96320 Correctional and detention services 777 Fire and emergency services 96330 Fire protection and other emergency services (except police and ambulance services) 801 Primary and secondary education 84210 Primary education 84220 Secondary education 84230 Combined primary and secondary education 84240 Special-school education 811 Tertiary education 84310 Higher education (undergraduate and postgraduate courses) 84320 Technical and vocational education and training 821 Community and arts education 84400 Adult, community, and other education (not elsewhere classified) 84600 Arts education 841 Hospital and midwifery services 86110 Hospitals (except psychiatric hospitals) 86120 Psychiatric hospitals and psychiatric services (not elsewhere classified) 86132 Midwifery services 851 Medical and optical services 86210 General practice medical services 86220 Specialist medical services 86320 Optometry and optical dispensing 853 Dental services 86230 Dental services 855 Health and community services 86310 Pathology and diagnostic imaging services 86340 Community health centre operation 86350 Physiotherapy services 86360 Chiropractic and osteopathic services 86390 Allied health services (not elsewhere classified) 86391 Health care services (not elsewhere classified) 87222 Residential refuge operation 861 Preschool education and child care 84100 Preschool education 87100 Child care services 863 Medical and social support services 86131 Labour supply services (nursing, medical, and dental) 87290 Social assistance services (not elsewhere classified) 865 Aged and residential care and ambulance services 86130 Aged care residential services 86330 Ambulance services 87210 Retirement village operation (without rest home or hospital facilities) 87211 Retirement village operation (with rest home or hospital facilities) 87220 Residential care services (not elsewhere classified) 901 Entertainment broadcasting and distribution 91120 Motion picture and video distribution 91210 Radio broadcasting 91220 Free-to-air television broadcasting 91230 Cable and other subscription programming 92100 Libraries and archives 903 Entertainment and performing arts 91110 Motion picture and video production 91111 Post-production services and other motion picture and video activities (not elsewhere classified) 91130 Motion picture exhibition 92410 Performing arts operation 92420 Creative artists, musicians, writers, and performers 92510 Music and other sound recording activities (not elsewhere classified) 92520 Performing arts venue operation 93220 Casino operation 911 Sporting and recreational activities (lower-risk group) 93111 Horse and dog racing administration and track operation 93120 Sports and physical recreation venues, grounds, and facilities operation 93130 Health and fitness centres and gymnasia operation 93171 Sport and physical recreation—community rugby league 93184 Sport and physical recreation—softball or baseball 93186 Sport and physical recreation—swimming 93187 Sport and physical recreation—tennis 93188 Sport and physical recreation—water skiing 93190 Sport and physical recreation—community (not elsewhere classified) 93192 Sport and physical recreation—boating or yachting 93193 Sport and physical recreation—cycling 93195 Sport and physical recreation—golf 93199 Sport and physical recreation—netball 93300 Amusement parks and centres operation 913 Recreational facilities operation 92310 Zoological and botanic gardens operation 92390 Nature reserve and conservation park operation 915 Sporting and recreational activities (medium-risk group) 84500 Sports and physical recreation instruction 93112 Dog racing activities 93170 Sport and physical recreation—community rugby 93182 Sport and physical recreation—snow skiing 93185 Sport and physical recreation—squash or badminton 917 Equine and sporting activities (medium-high risk group) 01520 Horse farming and horse agistment 93113 Horse racing activities—harness racing 93115 Horse racing activities—harness racing—drivers 93174 Sport and physical recreation—community cricket 93175 Sport and physical recreation—professional sport (not elsewhere classified) 93194 Sport and physical recreation—professional cricket 93198 Sport and physical recreation—motor racing 93400 Amusement and other recreation activities (not elsewhere classified) 919 Equine and sporting activities (high-risk group) 93110 Horse racing activities—thoroughbred and other (not elsewhere classified) 93114 Horse racing activities—thoroughbred racing—jockeys 93180 Sport and physical recreation—professional rugby 93181 Sport and physical recreation—professional rugby league 93196 Sporting and recreational equine activities (not elsewhere classified) 93197 Sport and physical recreation—motor cycling 921 Museums and gambling activities 92200 Museum operation 93210 Lottery operation 93290 Gambling activities (not elsewhere classified) 941 Repair and maintenance (low-risk group) 52620 Clothing and footwear repair 52690 Repair and maintenance (not elsewhere classified) 78330 Electronic (except domestic appliance) and precision equipment repair and maintenance 943 Repair and maintenance (medium-risk group) 28680 Machinery and equipment repair and maintenance (not elsewhere classified) 52610 Domestic appliance repair and maintenance 53220 Automotive electrical services 53230 Automotive body, paint, and interior repair and maintenance 53290 Automotive repair and maintenance (not elsewhere classified) 945 Facilities maintenance and management 78650 Pest control services (except agricultural and forestry) 78660 Cleaning services and facilities management (not elsewhere classified) 951 Business and community organisations 96100 Religious organisations and services 96210 Business and professional association services 96220 Labour association services 96290 Interest group services (not elsewhere classified) 953 Personal and community activities 66110 Parking services 95240 Funeral, crematorium, and cemetery services 95260 Hairdressing and beauty services 95270 Diet and weight-reduction centre operation 95290 Personal services (not elsewhere classified) 95300 Brothel-keeping, massage parlour and prostitution services 96291 Community-based, multi-functional activities (not elsewhere classified) 97000 Private households employing staff 955 Laundries and dry cleaners 95210 Laundry and dry-cleaning services
Schedule 2
Levy risk groups for experience period tax year 1 April 2010 to 31 March 201lr 25(3)
Levy risk groups Classification units 010 Fruit, vegetable, grain, plant and crop growing
01110 Nursery production 01111 Turf growing 01120 Floriculture production 01130 Vegetable growing 01140 Grape growing 01150 Apple and pear growing 01160 Stone fruit growing 01170 Kiwifruit growing 01180 Olive growing 01190 Fruit and tree nut growing (not elsewhere classified) 01191 Citrus fruit growing 01192 Berry fruit growing 01210 Grain growing 01690 Crop growing (not elsewhere classified) 01692 Mushroom growing 012 Poultry farming 01410 Poultry farming (meat) 01420 Poultry farming (eggs) 014 Other livestock farming 01510 Pig farming 01530 Deer farming 01590 Livestock farming (not elsewhere classified) 01593 Beekeeping 016 Beef and sheep farming 01220 Grain and sheep or grain and beef cattle farming 01230 Sheep and beef cattle farming 01240 Sheep farming 01250 Beef cattle farming 018 Dairy cattle farming 01300 Dairy cattle farming 021 Agriculture and fishing services and aquaculture 02190 Agriculture and fishing support services (not elsewhere classified) 03021 Forest product and moss gathering and processing 04210 Offshore aquaculture 04220 Onshore aquaculture 025 Ocean and coastal fishing 04110 Rock lobster and crab fishing or potting 04120 Prawn fishing 04130 Fish trawling, seining, and netting (including processing on board) 04150 Line fishing (including processing on board) 04190 Fishing (not elsewhere classified) 041 Forestry, hunting and trapping 02200 Hunting and trapping 03010 Forestry 03020 Logging 03030 Forestry support services (excluding tree cutting and felling) 051 Shearing 02120 Shearing services 081 Exploration and mining 11010 Coal mining 13110 Iron ore mining 13140 Gold ore mining 13150 Mineral sand mining 13170 Silver, lead, and zinc ore mining 13190 Metal ore mining (not elsewhere classified) 14110 Gravel and sand quarrying 14190 Construction material mining (not elsewhere classified) 14200 Mining and quarrying (not elsewhere classified) 15110 Petroleum and natural gas exploration 15130 Mineral exploration 15200 Mining support services (not elsewhere classified) 110 Sugar, confectionery and crisps manufacturing, and packaging 21710 Sugar manufacturing 21720 Confectionery manufacturing 21795 Potato crisps and corn crisps manufacturing 78670 Packaging services 112 Primary produce processing and manufacturing 21130 Cured meat and smallgoods manufacturing 21210 Milk and cream processing 21220 Ice cream manufacturing 21290 Cheese and other dairy product manufacturing (not elsewhere classified) 113 Bread and baking ingredients manufacturing 21520 Cereal, pasta, and baking-mix manufacturing 21610 Bread manufacturing (factory-based) 114 Food and animal feeds manufacturing 21620 Cake and pastry manufacturing (factory-based) 21630 Biscuit manufacturing (factory-based) 21740 Prepared animal and bird feed manufacturing 21790 Food product manufacturing (not elsewhere classified) 116 Fruit, vegetable, and oil processing 21300 Fruit and vegetable processing 21400 Oil and fat manufacturing 117 Seafood, poultry and grain product manufacturing 21120 Poultry processing 21510 Grain mill product manufacturing 21730 Seafood processing (other than on board vessels) 119 Meat processing 21110 Meat processing 121 Beverage and tobacco product manufacturing 21810 Soft drink, cordial, and syrup manufacturing 21820 Beer manufacturing 21830 Wine and alcoholic beverage manufacturing (not elsewhere classified) 21840 Spirit manufacturing 21900 Cigarette and tobacco product manufacturing 131 Textile and rubber product manufacturing 22210 Cut and sewn textile product manufacturing 22290 Textile finishing and textile product manufacturing (not elsewhere classified) 22390 Knitted product manufacturing 22420 Clothing manufacturing 22500 Footwear manufacturing 22620 Leather and leather substitute goods manufacturing 25510 Tyre manufacturing 25590 Natural rubber product manufacturing 133 Textile and textile product manufacturing 22120 Synthetic textile manufacturing 22140 Natural textile manufacturing 22220 Textile floor covering manufacturing 22230 Rope, cordage, and twine manufacturing 135 Skin and hide processing 22110 Wool scouring 22611 Leather tanning, fellmongery, and fur dressing 141 Wood products manufacturing and dealing 23210 Veneer and plywood manufacturing 23230 Wooden structural fittings and components manufacturing 23290 Wood product manufacturing (not elsewhere classified) 29190 Prefabricated wooden building manufacturing 45310 Timber wholesaling 52592 Firewood, coal, and coke retailing 143 Timber processing 23110 Log sawmilling 23120 Wood chipping 23130 Timber resawing and dressing 151 Paper and paper product manufacturing 23310 Pulp, paper, and paperboard manufacturing 23330 Corrugated paperboard and paperboard container manufacturing 23340 Paper bag and sack manufacturing 24110 Paper stationery manufacturing 153 Paper product and wood panel manufacturing 23220 Reconstituted wood product manufacturing 23390 Converted paper product manufacturing (not elsewhere classified) 23391 Sanitary paper product manufacturing 161 Printing and associated services 24120 Printing 24130 Printing support services 171 Petroleum, gas and inorganic chemical products 12000 Oil and gas extraction 25100 Petroleum refining and petroleum fuel manufacturing 25320 Industrial gas manufacturing 25350 Basic inorganic chemical manufacturing 65010 Pipeline transport 173 Petroleum and chemical products (medium-risk group) 25200 Petroleum and coal product manufacturing (not elsewhere classified) 25310 Fertiliser manufacturing 25330 Synthetic resin and synthetic rubber manufacturing 25360 Basic polymer manufacturing (not elsewhere classified) 181 Organic chemicals and chemical products 25340 Basic organic chemical manufacturing 25410 Explosives manufacturing 25420 Paint and coatings manufacturing 25490 Basic chemical product manufacturing (not elsewhere classified) 25491 Adhesive manufacturing 183 Pharmaceutical and chemical product manufacturing 25430 Human pharmaceutical and medicinal product manufacturing 25431 Veterinary pharmaceutical and medicinal product manufacturing 25440 Pesticide manufacturing 25450 Cleaning compound manufacturing 25460 Cosmetic and toiletry preparation manufacturing 191 Plastic products 25610 Rigid and semi-rigid polymer product manufacturing 25630 Polymer film and sheet packaging material manufacturing 25650 Polymer foam product manufacturing 25661 Polymer product manufacturing (not elsewhere classified) 201 Ceramic, glass and non-metallic products 26100 Glass and glass product manufacturing 26210 Clay brick manufacturing 26310 Cement and lime manufacturing 26320 Plaster and gypsum product manufacturing 26350 Concrete product manufacturing 26400 Non-metallic mineral product manufacturing (not elsewhere classified) 203 Mineral products 26290 Ceramic product manufacturing (not elsewhere classified) 26330 Ready-mixed concrete manufacturing 211 Non-ferrous metals and products manufacturing 27210 Alumina production 27220 Aluminium smelting 27230 Copper, silver, lead, and zinc smelting and refining 27290 Basic non-ferrous metal manufacturing (not elsewhere classified) 27320 Basic non-ferrous metal product manufacturing (not elsewhere classified) 27330 Non-ferrous metal casting and forging 213 Iron and steel manufacturing 27110 Iron smelting and steel manufacturing 27120 Iron and steel casting 27121 Iron and steel forging 27130 Steel pipe and tube manufacturing 220 Metal product manufacturing and trade training 27510 Metal container manufacturing (not elsewhere classified) 27620 Spring and wire product manufacturing 222 Aluminium and metal products 27310 Aluminium rolling, drawing, and extruding 27420 Architectural aluminium product manufacturing 27630 Nut, bolt, screw, and rivet manufacturing 45220 Metal and mineral wholesaling 224 Sheet metal products 27430 Metal roof and guttering manufacturing (except aluminium) 27590 Sheet metal product manufacturing (except metal structural and container products) 226 Metal products (medium-risk group) 27640 Surface coating and finishing 27690 Fabricated metal product manufacturing (not elsewhere classified) 27692 Boiler, tank and other heavy-gauge metal container manufacturing 29110 Prefabricated metal building manufacturing 228 Structural metal industries 27410 Structural steel fabricating 27490 Structural metal product manufacturing (not elsewhere classified) 231 Aviation, electronic and electrical manufacturing 28240 Aircraft manufacturing and repair services 28490 Electronic equipment manufacturing (not elsewhere classified) 28510 Domestic appliance manufacturing (not elsewhere classified) 28511 Whiteware appliance manufacturing 28540 Electric lighting equipment manufacturing 28590 Electrical equipment manufacturing (not elsewhere classified) 233 Automotive and transport manufacturing 28110 Motor vehicle manufacturing 28130 Automotive electrical components manufacturing 28190 Motor vehicle parts manufacturing (not elsewhere classified) 28290 Transport equipment manufacturing (not elsewhere classified) 235 Shipbuilding 28210 Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) 237 Boatbuilding 28220 Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) 241 Machinery and equipment manufacturing (lower-medium risk group) 28520 Electric cable and wire manufacturing 28630 Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) 28640 Machine tool and parts manufacturing 28650 Lifting and material-handling equipment manufacturing 28660 Pump and compressor manufacturing 28670 Fixed space heating, cooling, and ventilation equipment manufacturing 243 Machinery and equipment manufacturing (medium-risk group) 28120 Motor vehicle body and trailer manufacturing 28230 Railway rolling stock manufacturing and repair services 28610 Agricultural machinery and equipment manufacturing 28620 Mining and construction machinery manufacturing 28690 Machinery and equipment manufacturing (not elsewhere classified) 29220 Metal furniture manufacturing 78621 Labour supply services (on-hired staff—non-office work—including up to 30% office work) 251 Manufacturing (low-risk group) 24300 Reproduction of recorded media 28310 Photographic, optical, and ophthalmic equipment manufacturing 28320 Medical and surgical equipment and prosthetics manufacturing 28390 Professional and scientific equipment manufacturing (not elsewhere classified) 28410 Computer and electronic office equipment manufacturing 28420 Communications equipment manufacturing 29410 Jewellery and silverware manufacturing 253 Furniture and other manufacturing 29210 Wooden furniture and upholstered seat manufacturing 29230 Mattress manufacturing 29290 Furniture manufacturing (not elsewhere classified) 29420 Toy, sporting, and recreational product manufacturing 29490 Manufacturing (not elsewhere classified) 261 Electricity generation and supply 36102 On-selling electricity and electricity market operation 36103 Energy and services utilities operation (excluding construction, maintenance and plant operation) 36110 Fossil fuel electricity generation 36120 Hydroelectricity generation 36130 Electricity generation (not elsewhere classified) 271 Non electricity utilities and network infrastructure 36101 Electricity line-system operation 36200 Gas supply 37010 Water supply 37020 Sewerage and drainage services 41221 Utility network construction and maintenance services 291 Waste services 96340 Waste treatment and disposal services 96350 Solid waste collection services 96370 Waste remediation and materials recovery services 96380 Waste collection services (not elsewhere classified) 301 Other building construction 41120 Residential building construction (not elsewhere classified) 41130 Non-residential building construction 303 House construction 41110 House construction 311 Road and bridge construction 41210 Road and bridge construction 313 Heavy and civil engineering construction 41220 Heavy and civil engineering construction (not elsewhere classified) 315 Land development services 41222 Land development and subdivision 42100 Site preparation services 320 Agricultural, plumbing and homeware goods wholesaling 45190 Agricultural product wholesaling (not elsewhere classified) 45391 Plumbing goods wholesaling 47320 Furniture and floor coverings wholesaling 47390 Kitchenware and diningware wholesaling 321 Electrical services 42320 Electrical services (including telecommunication services within buildings) 322 Heating, ventilation and alarm services 42330 Air conditioning and heating services 42341 Fire and security alarm installation services 323 Plumbing and building completion services 42310 Plumbing services 42592 Building completion services—all trades subcontracted 324 Painting and decorating services 42440 Painting and decorating services 326 Construction and building trade services 42101 Hire of construction machinery and cranes with operator 42210 Concreting services 42342 Building installation services (not elsewhere classified) 42410 Plastering and ceiling services 42420 Carpentry services 42430 Tiling and carpeting services 42450 Glazing services 42510 Landscape construction services 42590 Construction services (not elsewhere classified) 95250 Gardening and turf management services 328 Structural trade services 42220 Bricklaying services 42230 Roofing services 42240 Structural steel erection services 331 Petroleum product and specialty wholesaling 45210 Petroleum product wholesaling (including product ownership to retail point-of-sale) 46120 Professional and scientific goods wholesaling 46130 Computer and computer peripherals wholesaling 46160 Telecommunication goods wholesaling 47920 Jewellery and watch wholesaling 47930 Toy and sporting goods wholesaling 47991 Wholesaling—commission-based or excluding storage and handling of goods 333 Grocery and produce wholesaling 45120 Cereal grain wholesaling 47150 Fruit and vegetable wholesaling 47190 Grocery wholesaling (not elsewhere classified) 47191 Grocery wholesaling—multiple product ranges 341 Electrical and electronic goods wholesaling 46150 Electrical and electronic goods wholesaling (not elsewhere classified) 343 Specialised machinery and equipment wholesaling 46190 Food and other specialised industrial machinery and equipment wholesaling 345 Hardware goods wholesaling 45390 Hardware goods wholesaling (not elsewhere classified) 351 Vehicle and machinery wholesaling 46110 Agricultural and construction machinery wholesaling 46220 Commercial vehicle wholesaling 361 Fish, meats and dairy produce wholesaling 47110 Meat, poultry, and smallgoods wholesaling 47130 Dairy produce wholesaling 47140 Fish and seafood wholesaling 371 Wholesale trade (low-risk group) 45111 Wool wholesaling 45230 Industrial and agricultural chemical product wholesaling 46210 Car wholesaling 47170 Liquor and tobacco product wholesaling 47210 Textile product wholesaling 47220 Clothing and footwear wholesaling 47940 Book and magazine wholesaling 47950 Paper product wholesaling 47960 Pharmaceutical and toiletry goods wholesaling 373 Other wholesaling 47990 Wholesaling (not elsewhere classified) 391 Car retailing 53110 Car retailing (including associated vehicle servicing) 393 Motor trade wholesaling and retailing 46221 Trailer and motor vehicle wholesaling (not elsewhere classified) 46230 Motor vehicle new-part wholesaling 52450 Marine equipment retailing 53120 Motor cycle retailing (including associated vehicle servicing) 53130 Trailer and motor vehicle retailing (not elsewhere classified) 53140 Motor vehicle parts retailing 53210 Petroleum fuel retailing (including associated vehicle servicing) 395 Motor trade services 46240 Motor vehicle dismantling and used-part wholesaling 53240 Tyre retailing 411 Food retailing 21640 Bakery product manufacturing (non-factory based) 51100 Supermarket and grocery stores 51210 Fresh meat, fish, and poultry retailing 51220 Fruit and vegetable retailing 51230 Liquor retailing 51290 Specialised food retailing (not elsewhere classified) 420 Pharmacies and associated retailing 52510 Pharmaceutical, cosmetic, and toiletry goods retailing 95220 Photographic film processing 422 Clothing and footwear retailing 52210 Clothing retailing 52220 Footwear retailing 424 Retail trade (low-risk group) 52350 Entertainment media retailing 52410 Sport and camping equipment retailing 52430 Newspaper and book retailing 52460 Stationery goods retailing 52540 Flower retailing 52550 Watch and jewellery retailing 52560 Personal accessories retailing (not elsewhere classified) 52591 Craft and gift retailing (not elsewhere classified) 71111 Retail postal services 95110 Video and other electronic media rental and hiring 426 Retail trade (low-medium risk group) 52100 Department stores 52340 Electrical, electronic, and gas appliance retailing 52341 Computer and computer peripherals retailing 52342 Electrical and electronic goods retailing (not elsewhere classified) 52420 Toy and game retailing 52590 Store-based retailing (not elsewhere classified) 428 Store and non-store retailing 52230 Manchester and textile goods retailing (not elsewhere classified) 52310 Furniture retailing 52320 Floor covering retailing 52330 Hardware and building supplies retailing 52331 Houseware retailing 52520 Antique and used goods retailing 52530 Garden supplies retailing 52595 Non-store retailing 52597 Retail commission-based buying or selling (or both) 441 Hospitality services 57100 Accommodation 57200 Pubs, taverns, and bars 57400 Clubs (hospitality) 451 Catering and meal services 51250 Takeaway food services 51270 Catering services 57300 Cafes and restaurants 461 Road passenger and rail transport 61210 Interurban and rural bus transport 61220 Urban bus transport 61230 Taxi and road transport (not elsewhere classified) 62000 Rail freight transport 62100 Rail passenger transport 463 Road freight transport 61100 Road freight transport 491 Air transport and support services 64010 Air transport under Civil Aviation Rules Part 121, 125, or 129 66300 Airport operations and air transport support services (not elsewhere classified) 493 Air operations (higher-risk group) 02130 Air operations under Civil Aviation Rules Part 137 64040 Air operations under Civil Aviation Rules Part 133 or 135 64050 Air operations under Civil Aviation Rules Parts 101, 103, 104, 105, or 106 501 Water and scenic transport 63010 Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement) 63020 Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) 63030 Inland water transport (except passenger-only) 63031 Water passenger transport (river, lake, or harbour) 66230 Port and water transport terminal and marina operations 66290 Water transport support services (not elsewhere classified) 66500 Scenic and sightseeing transport (excluding aviation) 511 Postal and courier services 71110 Postal services 71120 Courier pick-up and delivery services 521 Travel, customs and shipping agency services 66410 Travel agency and tour arrangement services 66440 Customs and shipping agency services (excluding handling of goods) 523 Other transport and transport services 65090 Transport (not elsewhere classified) 66190 Transport support services (not elsewhere classified) 66420 Freight forwarding services 525 Stevedoring 66210 Stevedoring services 531 Warehousing and storage 67010 Grain storage services 67090 Warehousing and storage services (not elsewhere classified) 541 Publishing 24211 Newspaper publishing 24221 Magazine and other periodical publishing 24230 Book publishing 24231 Publishing (not elsewhere classified) (except software, music, and Internet) 24232 Internet publishing and broadcasting 24233 Directory and mailing-list publishing 24234 Music publishing 24235 Software publishing 581 Communications and information services 71200 Wired telecommunications network operation 71210 Wireless telecommunications network operation (not elsewhere classified) 71230 Telecommunications services (not elsewhere classified) 71240 Internet service providers and web search portals 78310 Data processing and web-hosting services 78320 Electronic information storage services 92110 Information services (not elsewhere classified) 621 Finance, insurance and statistical services 73100 Central banking 73210 Banking 73220 Building society operation 73230 Credit union operation 73290 Depository financial intermediation (not elsewhere classified) 73300 Non-depository financing 73400 Financial asset investing 74110 Life insurance 74120 Superannuation funds 74210 Health insurance 74220 General insurance 75110 Financial asset broking services 75190 Auxiliary finance and investment services (not elsewhere classified) 75200 Auxiliary insurance services 78530 Market research and statistical services 641 Financial and rental services 77300 Non-financial assets leasing and investment 77301 Holder investor farms and livestock 77410 Passenger car and minibus rental and hiring 95190 Goods and equipment rental and hiring (not elsewhere classified) 661 Transport and machinery rental services 77420 Motor vehicle and transport equipment rental and hiring (not elsewhere classified) 77430 Heavy machinery and scaffolding rental and hiring 671 Real estate services 77200 Real estate services 673 Property development and operation 77110 Residential property operators and developers (excluding construction) 77120 Non-residential property operators and developers (excluding construction) 691 Advertising and photographic services 78510 Advertising services 95230 Professional photographic services 693 Design and engineering services 78210 Architectural services 78220 Surveying and mapping services 78230 Engineering design and engineering consulting services 78520 Specialised design services (not elsewhere classified) 695 Scientific research services 78100 Scientific research services 697 Scientific and veterinary services 78290 Scientific testing and analysis services 78291 Professional, scientific, and technical services (not elsewhere classified) 86400 Veterinary services 701 Computer services 78340 Computer systems design and related services 720 Legal services 78410 Legal services 721 Accounting services 78420 Accounting services 723 Management and consulting services 78550 Management advice and related consulting services 78560 Corporate head office management services 724 Business support services 61231 Taxi and other vehicle scheduling operations 78610 Employment placement and recruitment services (no on-hired staff) 78620 Labour supply services (on-hired staff—office workers only) 78630 Document preparation services 78691 Credit reporting and debt collection services 78692 Call centre operation 84700 Educational support services 726 Administrative services 78540 Office administrative services 78693 Administrative services (not elsewhere classified) 728 Labour supply services (medium-risk group) 78622 Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) 751 Government administration 81110 Central government administration (not elsewhere classified) 81300 Foreign government representation 753 Local government, public order and regulatory services 81130 Local government administration (not elsewhere classified) 96360 Public order and safety services (not elsewhere classified) 96400 Regulatory services (licensing and inspection) (not elsewhere classified) 755 Justice 81200 Justice 87292 Parole or probationary services 761 Defence 82000 Defence 771 Police services 96310 Police services 773 Inspection, investigation and security services 21111 Meat and food inspection services 78640 Investigation and security services 775 Corrective services 96320 Correctional and detention services 777 Fire and emergency services 96330 Fire protection and other emergency services (except police and ambulance services) 801 Primary and secondary education 84210 Primary education 84220 Secondary education 84230 Combined primary and secondary education 84240 Special-school education 811 Tertiary education 84310 Higher education (undergraduate and postgraduate courses) 84320 Technical and vocational education and training 821 Community and arts education 84400 Adult, community, and other education (not elsewhere classified) 84600 Arts education 841 Hospital and midwifery services 86110 Hospitals (except psychiatric hospitals) 86120 Psychiatric hospitals and psychiatric services (not elsewhere classified) 86132 Midwifery services 851 Medical and optical services 86210 General practice medical services 86220 Specialist medical services 86320 Optometry and optical dispensing 853 Dental services 86230 Dental services 855 Health and community services 86310 Pathology and diagnostic imaging services 86340 Community health centre operation 86350 Physiotherapy services 86360 Chiropractic and osteopathic services 86390 Allied health services (not elsewhere classified) 86391 Health care services (not elsewhere classified) 87222 Residential refuge operation 861 Preschool education and child care 84100 Preschool education 87100 Child care services 863 Medical and social support services 86131 Labour supply services (nursing, medical, and dental) 87290 Social assistance services (not elsewhere classified) 865 Aged and residential care and ambulance services 86130 Aged care residential services 86330 Ambulance services 87210 Retirement village operation (without rest home or hospital facilities) 87211 Retirement village operation (with rest home or hospital facilities) 87220 Residential care services (not elsewhere classified) 901 Entertainment broadcasting and distribution 91120 Motion picture and video distribution 91210 Radio broadcasting 91220 Free-to-air television broadcasting 91230 Cable and other subscription programming 92100 Libraries and archives 903 Entertainment and performing arts 91110 Motion picture and video production 91111 Post-production services and other motion picture and video activities (not elsewhere classified) 91130 Motion picture exhibition 92410 Performing arts operation 92420 Creative artists, musicians, writers, and performers 92510 Music and other sound recording activities (not elsewhere classified) 92520 Performing arts venue operation 93220 Casino operation 911 Sporting and recreational activities (lower-risk group) 93111 Horse and dog racing administration and track operation 93120 Sports and physical recreation venues, grounds, and facilities operation 93130 Health and fitness centres and gymnasia operation 93171 Sport and physical recreation—community rugby league 93184 Sport and physical recreation—softball or baseball 93186 Sport and physical recreation—swimming 93187 Sport and physical recreation—tennis 93188 Sport and physical recreation—water skiing 93190 Sport and physical recreation—community (not elsewhere classified) 93192 Sport and physical recreation—boating or yachting 93193 Sport and physical recreation—cycling 93195 Sport and physical recreation—golf 93199 Sport and physical recreation—netball 93300 Amusement parks and centres operation 913 Recreational facilities operation 92310 Zoological and botanic gardens operation 92390 Nature reserve and conservation park operation 915 Sporting and recreational activities (medium-risk group) 84500 Sports and physical recreation instruction 93112 Dog racing activities 93170 Sport and physical recreation—community rugby 93182 Sport and physical recreation—snow skiing 93185 Sport and physical recreation—squash or badminton 917 Equine and sporting activities (medium-high risk group) 01520 Horse farming and horse agistment 93113 Horse racing activities—harness racing 93115 Horse racing activities—harness racing—drivers 93174 Sport and physical recreation—community cricket 93175 Sport and physical recreation—professional sport (not elsewhere classified) 93194 Sport and physical recreation—professional cricket 93198 Sport and physical recreation—motor racing 93400 Amusement and other recreation activities (not elsewhere classified) 919 Equine and sporting activities (high-risk group) 93110 Horse racing activities—thoroughbred and other (not elsewhere classified) 93114 Horse racing activities—thoroughbred racing—jockeys 93180 Sport and physical recreation—professional rugby 93181 Sport and physical recreation—professional rugby league 93196 Sporting and recreational equine activities (not elsewhere classified) 93197 Sport and physical recreation—motor cycling 921 Museums and gambling activities 92200 Museum operation 93210 Lottery operation 93290 Gambling activities (not elsewhere classified) 941 Repair and maintenance (low-risk group) 52620 Clothing and footwear repair 52690 Repair and maintenance (not elsewhere classified) 78330 Electronic (except domestic appliance) and precision equipment repair and maintenance 943 Repair and maintenance (medium-risk group) 28680 Machinery and equipment repair and maintenance (not elsewhere classified) 52610 Domestic appliance repair and maintenance 53220 Automotive electrical services 53230 Automotive body, paint, and interior repair and maintenance 53290 Automotive repair and maintenance (not elsewhere classified) 945 Facilities maintenance and management 78650 Pest control services (except agricultural and forestry) 78660 Cleaning services and facilities management (not elsewhere classified) 951 Business and community organisations 96100 Religious organisations and services 96210 Business and professional association services 96220 Labour association services 96290 Interest group services (not elsewhere classified) 953 Personal and community activities 66110 Parking services 95240 Funeral, crematorium, and cemetery services 95260 Hairdressing and beauty services 95270 Diet and weight-reduction centre operation 95290 Personal services (not elsewhere classified) 95300 Brothel-keeping, massage parlour and prostitution services 96291 Community-based, multi-functional activities (not elsewhere classified) 97000 Private households employing staff 955 Laundries and dry cleaners 95210 Laundry and dry-cleaning services
Schedule 3
Levy risk groups for experience period tax years 1 April 2009 to 31 March 2010 and 1 April 2008 to 31 March 2009r 25(3)
Levy risk groups Classification units 010 Fruit, vegetable, grain, plant and crop growing
01110 Nursery production 01111 Turf growing 01120 Floriculture production 01130 Vegetable growing 01140 Grape growing 01150 Apple and pear growing 01160 Stone fruit growing 01170 Kiwifruit growing 01180 Olive growing 01190 Fruit and tree nut growing (not elsewhere classified) 01191 Citrus fruit growing 01192 Berry fruit growing 01210 Grain growing 01690 Crop growing (not elsewhere classified) 01692 Mushroom growing 012 Poultry farming 01410 Poultry farming (meat) 01420 Poultry farming (eggs) 014 Other livestock farming 01510 Pig farming 01530 Deer farming 01590 Livestock farming (not elsewhere classified) 01593 Beekeeping 016 Beef and sheep farming 01220 Grain and sheep or grain and beef cattle farming 01230 Sheep and beef cattle farming 01240 Sheep farming 01250 Beef cattle farming 018 Dairy cattle farming 01300 Dairy cattle farming 021 Agriculture and fishing services and aquaculture 02190 Agriculture and fishing support services (not elsewhere classified) 03021 Forest product and moss gathering and processing 04210 Offshore aquaculture 04220 Onshore aquaculture 025 Ocean and coastal fishing 04110 Rock lobster and crab fishing or potting 04120 Prawn fishing 04130 Fish trawling, seining, and netting (including processing on board) 04150 Line fishing (including processing on board) 04190 Fishing (not elsewhere classified) 041 Forestry, hunting and trapping 02200 Hunting and trapping 03010 Forestry 03020 Logging 03030 Forestry support services (excluding tree cutting and felling) 051 Shearing 02120 Shearing services 081 Exploration and mining 11010 Coal mining 13110 Iron ore mining 13140 Gold ore mining 13150 Mineral sand mining 13170 Silver, lead, and zinc ore mining 13190 Metal ore mining (not elsewhere classified) 14110 Gravel and sand quarrying 14190 Construction material mining (not elsewhere classified) 14200 Mining and quarrying (not elsewhere classified) 15110 Petroleum and natural gas exploration 15130 Mineral exploration 15200 Mining support services (not elsewhere classified) 110 Sugar, confectionery and crisps manufacturing, and packaging 21710 Sugar manufacturing 21720 Confectionery manufacturing 21795 Potato crisps and corn crisps manufacturing 78670 Packaging services 112 Primary produce processing and manufacturing 21130 Cured meat and smallgoods manufacturing 21210 Milk and cream processing 21220 Ice cream manufacturing 21290 Cheese and other dairy product manufacturing (not elsewhere classified) 113 Bread and baking ingredients manufacturing 21520 Cereal, pasta, and baking-mix manufacturing 21610 Bread manufacturing (factory-based) 114 Food and animal feeds manufacturing 21620 Cake and pastry manufacturing (factory-based) 21630 Biscuit manufacturing (factory-based) 21740 Prepared animal and bird feed manufacturing 21790 Food product manufacturing (not elsewhere classified) 116 Fruit, vegetable, and oil processing 21300 Fruit and vegetable processing 21400 Oil and fat manufacturing 117 Seafood, poultry and grain product manufacturing 21120 Poultry processing 21510 Grain mill product manufacturing 21730 Seafood processing (other than on board vessels) 119 Meat processing 21110 Meat processing 121 Beverage and tobacco product manufacturing 21810 Soft drink, cordial, and syrup manufacturing 21820 Beer manufacturing 21830 Wine and alcoholic beverage manufacturing (not elsewhere classified) 21840 Spirit manufacturing 21900 Cigarette and tobacco product manufacturing 131 Textile and rubber product manufacturing 22210 Cut and sewn textile product manufacturing 22290 Textile finishing and textile product manufacturing (not elsewhere classified) 22390 Knitted product manufacturing 22420 Clothing manufacturing 22500 Footwear manufacturing 22620 Leather and leather substitute goods manufacturing 25510 Tyre manufacturing 25590 Natural rubber product manufacturing 133 Textile and textile product manufacturing 22120 Synthetic textile manufacturing 22140 Natural textile manufacturing 22220 Textile floor covering manufacturing 22230 Rope, cordage, and twine manufacturing 135 Skin and hide processing 22110 Wool scouring 22611 Leather tanning, fellmongery, and fur dressing 141 Wood products manufacturing and dealing 23210 Veneer and plywood manufacturing 23230 Wooden structural fittings and components manufacturing 23290 Wood product manufacturing (not elsewhere classified) 29190 Prefabricated wooden building manufacturing 45310 Timber wholesaling 52592 Firewood, coal, and coke retailing 143 Timber processing 23110 Log sawmilling 23120 Wood chipping 23130 Timber resawing and dressing 151 Paper and paper product manufacturing 23310 Pulp, paper, and paperboard manufacturing 23330 Corrugated paperboard and paperboard container manufacturing 23340 Paper bag and sack manufacturing 24110 Paper stationery manufacturing 153 Paper product and wood panel manufacturing 23220 Reconstituted wood product manufacturing 23390 Converted paper product manufacturing (not elsewhere classified) 23391 Sanitary paper product manufacturing 161 Printing and associated services 24120 Printing 24130 Printing support services 171 Petroleum, gas and inorganic chemical products 12000 Oil and gas extraction 25100 Petroleum refining and petroleum fuel manufacturing 25320 Industrial gas manufacturing 25350 Basic inorganic chemical manufacturing 65010 Pipeline transport 173 Petroleum and chemical products (medium-risk group) 25200 Petroleum and coal product manufacturing (not elsewhere classified) 25310 Fertiliser manufacturing 25330 Synthetic resin and synthetic rubber manufacturing 25360 Basic polymer manufacturing (not elsewhere classified) 181 Organic chemicals and chemical products 25340 Basic organic chemical manufacturing 25410 Explosives manufacturing 25420 Paint and coatings manufacturing 25490 Basic chemical product manufacturing (not elsewhere classified) 25491 Adhesive manufacturing 183 Pharmaceutical and chemical product manufacturing 25430 Human pharmaceutical and medicinal product manufacturing 25431 Veterinary pharmaceutical and medicinal product manufacturing 25440 Pesticide manufacturing 25450 Cleaning compound manufacturing 25460 Cosmetic and toiletry preparation manufacturing 191 Plastic products 25610 Rigid and semi-rigid polymer product manufacturing 25630 Polymer film and sheet packaging material manufacturing 25650 Polymer foam product manufacturing 25661 Polymer product manufacturing (not elsewhere classified) 201 Ceramic, glass and non-metallic products 26100 Glass and glass product manufacturing 26210 Clay brick manufacturing 26310 Cement and lime manufacturing 26320 Plaster and gypsum product manufacturing 26350 Concrete product manufacturing 26400 Non-metallic mineral product manufacturing (not elsewhere classified) 203 Mineral products 26290 Ceramic product manufacturing (not elsewhere classified) 26330 Ready-mixed concrete manufacturing 211 Non-ferrous metals and products manufacturing 27210 Alumina production 27220 Aluminium smelting 27230 Copper, silver, lead, and zinc smelting and refining 27290 Basic non-ferrous metal manufacturing (not elsewhere classified) 27320 Basic non-ferrous metal product manufacturing (not elsewhere classified) 27330 Non-ferrous metal casting and forging 213 Iron and steel manufacturing 27110 Iron smelting and steel manufacturing 27120 Iron and steel casting 27121 Iron and steel forging 27130 Steel pipe and tube manufacturing 220 Metal product manufacturing and trade training 27510 Metal container manufacturing (not elsewhere classified) 27620 Spring and wire product manufacturing 222 Aluminium and metal products 27310 Aluminium rolling, drawing, and extruding 27420 Architectural aluminium product manufacturing 27630 Nut, bolt, screw, and rivet manufacturing 45220 Metal and mineral wholesaling 224 Sheet metal products 27430 Metal roof and guttering manufacturing (except aluminium) 27590 Sheet metal product manufacturing (except metal structural and container products) 226 Metal products (medium-risk group) 27640 Surface coating and finishing 27690 Fabricated metal product manufacturing (not elsewhere classified) 27692 Boiler, tank and other heavy-gauge metal container manufacturing 29110 Prefabricated metal building manufacturing 228 Structural metal industries 27410 Structural steel fabricating 27490 Structural metal product manufacturing (not elsewhere classified) 231 Aviation, electronic and electrical manufacturing 28240 Aircraft manufacturing and repair services 28490 Electronic equipment manufacturing (not elsewhere classified) 28510 Domestic appliance manufacturing (not elsewhere classified) 28511 Whiteware appliance manufacturing 28540 Electric lighting equipment manufacturing 28590 Electrical equipment manufacturing (not elsewhere classified) 233 Automotive and transport manufacturing 28110 Motor vehicle manufacturing 28130 Automotive electrical components manufacturing 28190 Motor vehicle parts manufacturing (not elsewhere classified) 28290 Transport equipment manufacturing (not elsewhere classified) 235 Shipbuilding 28210 Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) 237 Boatbuilding 28220 Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) 241 Machinery and equipment manufacturing (lower-medium risk group) 28520 Electric cable and wire manufacturing 28630 Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) 28640 Machine tool and parts manufacturing 28650 Lifting and material-handling equipment manufacturing 28660 Pump and compressor manufacturing 28670 Fixed space heating, cooling, and ventilation equipment manufacturing 243 Machinery and equipment manufacturing (medium-risk group) 28120 Motor vehicle body and trailer manufacturing 28230 Railway rolling stock manufacturing and repair services 28610 Agricultural machinery and equipment manufacturing 28620 Mining and construction machinery manufacturing 28690 Machinery and equipment manufacturing (not elsewhere classified) 29220 Metal furniture manufacturing 78621 Labour supply services (on-hired staff—non-office work—including up to 30% office work) 251 Manufacturing (low-risk group) 24300 Reproduction of recorded media 28310 Photographic, optical, and ophthalmic equipment manufacturing 28320 Medical and surgical equipment and prosthetics manufacturing 28390 Professional and scientific equipment manufacturing (not elsewhere classified) 28410 Computer and electronic office equipment manufacturing 28420 Communications equipment manufacturing 29410 Jewellery and silverware manufacturing 253 Furniture and other manufacturing 29210 Wooden furniture and upholstered seat manufacturing 29230 Mattress manufacturing 29290 Furniture manufacturing (not elsewhere classified) 29420 Toy, sporting, and recreational product manufacturing 29490 Manufacturing (not elsewhere classified) 261 Electricity generation and supply 36102 On-selling electricity and electricity market operation 36103 Electricity line-system operation (excluding maintenance and operation) 36110 Fossil fuel electricity generation 36120 Hydroelectricity generation 36130 Electricity generation (not elsewhere classified) 271 Non electricity utilities and network infrastructure 36101 Electricity line-system operation 36200 Gas supply 37010 Water supply 37020 Sewerage and drainage services 41221 Utility network construction and maintenance services 291 Waste services 96340 Waste treatment and disposal services 96350 Solid waste collection services 96370 Waste remediation and materials recovery services 96380 Waste collection services (not elsewhere classified) 301 Other building construction 41120 Residential building construction (not elsewhere classified) 41130 Non-residential building construction 303 House construction 41110 House construction 311 Road and bridge construction 41210 Road and bridge construction 313 Heavy and civil engineering construction 41220 Heavy and civil engineering construction (not elsewhere classified) 315 Land development services 41222 Land development and subdivision 42100 Site preparation services 320 Agricultural, plumbing and homeware goods wholesaling 45190 Agricultural product wholesaling (not elsewhere classified) 45391 Plumbing goods wholesaling 47320 Furniture and floor coverings wholesaling 47390 Kitchenware and diningware wholesaling 321 Electrical services 42320 Electrical services (including telecommunication services within buildings) 322 Heating, ventilation and alarm services 42330 Air conditioning and heating services 42341 Fire and security alarm installation services 323 Plumbing and building completion services 42310 Plumbing services 42592 Building completion services—all trades subcontracted 324 Painting and decorating services 42440 Painting and decorating services 326 Construction and building trade services 42101 Hire of construction machinery and cranes with operator 42210 Concreting services 42342 Building installation services (not elsewhere classified) 42410 Plastering and ceiling services 42420 Carpentry services 42430 Tiling and carpeting services 42450 Glazing services 42510 Landscape construction services 42590 Construction services (not elsewhere classified) 95250 Gardening and turf management services 328 Structural trade services 42220 Bricklaying services 42230 Roofing services 42240 Structural steel erection services 331 Petroleum product and specialty wholesaling 45210 Petroleum product wholesaling (including product ownership to retail point-of-sale) 46120 Professional and scientific goods wholesaling 46130 Computer and computer peripherals wholesaling 46160 Telecommunication goods wholesaling 47920 Jewellery and watch wholesaling 47930 Toy and sporting goods wholesaling 47991 Wholesaling—commission-based or excluding storage and handling of goods 333 Grocery and produce wholesaling 45120 Cereal grain wholesaling 47150 Fruit and vegetable wholesaling 47190 Grocery wholesaling (not elsewhere classified) 47191 Grocery wholesaling—multiple product ranges 341 Electrical and electronic goods wholesaling 46150 Electrical and electronic goods wholesaling (not elsewhere classified) 343 Specialised machinery and equipment wholesaling 46190 Food and other specialised industrial machinery and equipment wholesaling 345 Hardware goods wholesaling 45390 Hardware goods wholesaling (not elsewhere classified) 351 Vehicle and machinery wholesaling 46110 Agricultural and construction machinery wholesaling 46220 Commercial vehicle wholesaling 361 Fish, meats and dairy produce wholesaling 47110 Meat, poultry, and smallgoods wholesaling 47130 Dairy produce wholesaling 47140 Fish and seafood wholesaling 371 Wholesale trade (low-risk group) 45111 Wool wholesaling 45230 Industrial and agricultural chemical product wholesaling 46210 Car wholesaling 47170 Liquor and tobacco product wholesaling 47210 Textile product wholesaling 47220 Clothing and footwear wholesaling 47940 Book and magazine wholesaling 47950 Paper product wholesaling 47960 Pharmaceutical and toiletry goods wholesaling 373 Other wholesaling 47990 Wholesaling (not elsewhere classified) 391 Car retailing 53110 Car retailing (including associated vehicle servicing) 393 Motor trade wholesaling and retailing 46221 Trailer and motor vehicle wholesaling (not elsewhere classified) 46230 Motor vehicle new-part wholesaling 52450 Marine equipment retailing 53120 Motor cycle retailing (including associated vehicle servicing) 53130 Trailer and motor vehicle retailing (not elsewhere classified) 53140 Motor vehicle parts retailing 53210 Petroleum fuel retailing (including associated vehicle servicing) 395 Motor trade services 46240 Motor vehicle dismantling and used-part wholesaling 53240 Tyre retailing 411 Food retailing 21640 Bakery product manufacturing (non-factory based) 51100 Supermarket and grocery stores 51210 Fresh meat, fish, and poultry retailing 51220 Fruit and vegetable retailing 51230 Liquor retailing 51290 Specialised food retailing (not elsewhere classified) 420 Pharmacies and associated retailing 52510 Pharmaceutical, cosmetic, and toiletry goods retailing 95220 Photographic film processing 422 Clothing and footwear retailing 52210 Clothing retailing 52220 Footwear retailing 424 Retail trade (low-risk group) 52350 Entertainment media retailing 52410 Sport and camping equipment retailing 52430 Newspaper and book retailing 52460 Stationery goods retailing 52540 Flower retailing 52550 Watch and jewellery retailing 52560 Personal accessories retailing (not elsewhere classified) 52591 Craft and gift retailing (not elsewhere classified) 71111 Retail postal services 95110 Video and other electronic media rental and hiring 426 Retail trade (low-medium risk group) 52100 Department stores 52340 Electrical, electronic, and gas appliance retailing 52341 Computer and computer peripherals retailing 52342 Electrical and electronic goods retailing (not elsewhere classified) 52420 Toy and game retailing 52590 Store-based retailing (not elsewhere classified) 428 Store and non-store retailing 52230 Manchester and textile goods retailing (not elsewhere classified) 52310 Furniture retailing 52320 Floor covering retailing 52330 Hardware and building supplies retailing 52331 Houseware retailing 52520 Antique and used goods retailing 52530 Garden supplies retailing 52595 Non-store retailing 52597 Retail commission-based buying or selling (or both) 441 Hospitality services 57100 Accommodation 57200 Pubs, taverns, and bars 57400 Clubs (hospitality) 451 Catering and meal services 51250 Takeaway food services 51270 Catering services 57300 Cafes and restaurants 461 Road passenger and rail transport 61210 Interurban and rural bus transport 61220 Urban bus transport 61230 Taxi and road transport (not elsewhere classified) 62000 Rail freight transport 62100 Rail passenger transport 463 Road freight transport 61100 Road freight transport 491 Air transport and support services 64010 Air transport under Civil Aviation Rules Part 121, 125, or 129 66300 Airport operations and air transport support services (not elsewhere classified) 493 Air operations (higher-risk group) 02130 Air operations under Civil Aviation Rules Part 137 64040 Air operations under Civil Aviation Rules Part 133 or 135 64050 Air operations under Civil Aviation Rules Parts 101, 103, 104, 105, or 106 501 Water and scenic transport 63010 Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement) 63020 Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) 63030 Inland water transport (except passenger-only) 63031 Water passenger transport (river, lake, or harbour) 66230 Port and water transport terminal and marina operations 66290 Water transport support services (not elsewhere classified) 66500 Scenic and sightseeing transport (excluding aviation) 511 Postal and courier services 71110 Postal services 71120 Courier pick-up and delivery services 521 Travel, customs and shipping agency services 66410 Travel agency and tour arrangement services 66440 Customs and shipping agency services (excluding handling of goods) 523 Other transport and transport services 65090 Transport (not elsewhere classified) 66190 Transport support services (not elsewhere classified) 66420 Freight forwarding services 525 Stevedoring 66210 Stevedoring services 531 Warehousing and storage 67010 Grain storage services 67090 Warehousing and storage services (not elsewhere classified) 541 Publishing 24211 Newspaper publishing 24221 Magazine and other periodical publishing 24230 Book publishing 24231 Publishing (not elsewhere classified) (except software, music, and Internet) 24232 Internet publishing and broadcasting 24233 Directory and mailing-list publishing 24234 Music publishing 24235 Software publishing 581 Communications and information services 71200 Wired telecommunications network operation 71210 Wireless telecommunications network operation (not elsewhere classified) 71230 Telecommunications services (not elsewhere classified) 71240 Internet service providers and web search portals 78310 Data processing and web-hosting services 78320 Electronic information storage services 92110 Information services (not elsewhere classified) 621 Finance, insurance and statistical services 73100 Central banking 73210 Banking 73220 Building society operation 73230 Credit union operation 73290 Depository financial intermediation (not elsewhere classified) 73300 Non-depository financing 73400 Financial asset investing 74110 Life insurance 74120 Superannuation funds 74210 Health insurance 74220 General insurance 75110 Financial asset broking services 75190 Auxiliary finance and investment services (not elsewhere classified) 75200 Auxiliary insurance services 78530 Market research and statistical services 641 Financial and rental services 77300 Non-financial assets leasing and investment 77301 Holder investor farms and livestock 77410 Passenger car and minibus rental and hiring 95190 Goods and equipment rental and hiring (not elsewhere classified) 661 Transport and machinery rental services 77420 Motor vehicle and transport equipment rental and hiring (not elsewhere classified) 77430 Heavy machinery and scaffolding rental and hiring 671 Real estate services 77200 Real estate services 673 Property development and operation 77110 Residential property operators and developers (excluding construction) 77120 Non-residential property operators and developers (excluding construction) 691 Advertising and photographic services 78510 Advertising services 95230 Professional photographic services 693 Design and engineering services 78210 Architectural services 78220 Surveying and mapping services 78230 Engineering design and engineering consulting services 78520 Specialised design services (not elsewhere classified) 695 Scientific research services 78100 Scientific research services 697 Scientific and veterinary services 78290 Scientific testing and analysis services 78291 Professional, scientific, and technical services (not elsewhere classified) 86400 Veterinary services 701 Computer services 78340 Computer systems design and related services 720 Legal services 78410 Legal services 721 Accounting services 78420 Accounting services 723 Management and consulting services 78550 Management advice and related consulting services 78560 Corporate head office management services 724 Business support services 61231 Taxi organisations (excluding those that provide taxi services) 78610 Employment placement and recruitment services (no on-hired staff) 78620 Labour supply services (on-hired staff—office workers only) 78630 Document preparation services 78691 Credit reporting and debt collection services 78692 Call centre operation 84700 Educational support services 726 Administrative services 78540 Office administrative services 78693 Administrative services (not elsewhere classified) 728 Labour supply services (medium-risk group) 78622 Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) 751 Government administration 81110 Central government administration (not elsewhere classified) 81300 Foreign government representation 753 Local government, public order and regulatory services 81130 Local government administration (not elsewhere classified) 96360 Public order and safety services (not elsewhere classified) 96400 Regulatory services (licensing and inspection) (not elsewhere classified) 755 Justice 81200 Justice 87292 Parole or probationary services 761 Defence 82000 Defence 771 Police services 96310 Police services 773 Inspection, investigation and security services 21111 Meat and food inspection services 78640 Investigation and security services 775 Corrective services 96320 Correctional and detention services 777 Fire and emergency services 96330 Fire protection and other emergency services (except police and ambulance services) 801 Primary and secondary education 84210 Primary education 84220 Secondary education 84230 Combined primary and secondary education 84240 Special-school education 811 Tertiary education 84310 Higher education (undergraduate and postgraduate courses) 84320 Technical and vocational education and training 821 Community and arts education 84400 Adult, community, and other education (not elsewhere classified) 84600 Arts education 841 Hospital and midwifery services 86110 Hospitals (except psychiatric hospitals) 86120 Psychiatric hospitals and psychiatric services (not elsewhere classified) 86132 Midwifery services 851 Medical and optical services 86210 General practice medical services 86220 Specialist medical services 86320 Optometry and optical dispensing 853 Dental services 86230 Dental services 855 Health and community services 86310 Pathology and diagnostic imaging services 86340 Community health centre operation 86350 Physiotherapy services 86360 Chiropractic and osteopathic services 86390 Allied health services (not elsewhere classified) 86391 Health care services (not elsewhere classified) 87222 Residential refuge operation 861 Preschool education and child care 84100 Preschool education 87100 Child care services 863 Medical and social support services 86131 Labour supply services (nursing, medical, and dental) 87290 Social assistance services (not elsewhere classified) 865 Aged and residential care and ambulance services 86130 Aged care residential services 86330 Ambulance services 87210 Retirement village operation (without rest home or hospital facilities) 87211 Retirement village operation (with rest home or hospital facilities) 87220 Residential care services (not elsewhere classified) 901 Entertainment broadcasting and distribution 91120 Motion picture and video distribution 91210 Radio broadcasting 91220 Free-to-air television broadcasting 91230 Cable and other subscription programming 92100 Libraries and archives 903 Entertainment and performing arts 91110 Motion picture and video production 91111 Post-production services and other motion picture and video activities (not elsewhere classified) 91130 Motion picture exhibition 92410 Performing arts operation 92420 Creative artists, musicians, writers, and performers 92510 Music and other sound recording activities (not elsewhere classified) 92520 Performing arts venue operation 93220 Casino operation 911 Sporting and recreational activities (lower-risk group) 93111 Horse and dog racing administration and track operation 93120 Sports and physical recreation venues, grounds, and facilities operation 93130 Health and fitness centres and gymnasia operation 93171 Sport and physical recreation—community rugby league 93184 Sport and physical recreation—softball or baseball 93186 Sport and physical recreation—swimming 93187 Sport and physical recreation—tennis 93188 Sport and physical recreation—water skiing 93190 Sport and physical recreation—community (not elsewhere classified) 93192 Sport and physical recreation—boating or yachting 93193 Sport and physical recreation—cycling 93195 Sport and physical recreation—golf 93199 Sport and physical recreation—netball 93300 Amusement parks and centres operation 913 Recreational facilities operation 92310 Zoological and botanic gardens operation 92390 Nature reserve and conservation park operation 915 Sporting and recreational activities (medium-risk group) 84500 Sports and physical recreation instruction 93112 Dog racing activities 93170 Sport and physical recreation—community rugby 93182 Sport and physical recreation—snow skiing 93185 Sport and physical recreation—squash or badminton 917 Equine and sporting activities (medium-high risk group) 01520 Horse farming and horse agistment 93113 Horse racing activities—harness racing 93115 Horse racing activities—harness racing—drivers 93174 Sport and physical recreation—community cricket 93175 Sport and physical recreation—professional sport (not elsewhere classified) 93194 Sport and physical recreation—professional cricket 93198 Sport and physical recreation—motor racing 93400 Amusement and other recreation activities (not elsewhere classified) 919 Equine and sporting activities (high-risk group) 93110 Horse racing activities—thoroughbred and other (not elsewhere classified) 93114 Horse racing activities—thoroughbred racing—jockeys 93180 Sport and physical recreation—professional rugby 93181 Sport and physical recreation—professional rugby league 93196 Sporting and recreational equine activities (not elsewhere classified) 93197 Sport and physical recreation—motor cycling 921 Museums and gambling activities 92200 Museum operation 93210 Lottery operation 93290 Gambling activities (not elsewhere classified) 941 Repair and maintenance (low-risk group) 52620 Clothing and footwear repair 52690 Repair and maintenance (not elsewhere classified) 78330 Electronic (except domestic appliance) and precision equipment repair and maintenance 943 Repair and maintenance (medium-risk group) 28680 Machinery and equipment repair and maintenance (not elsewhere classified) 52610 Domestic appliance repair and maintenance 53220 Automotive electrical services 53230 Automotive body, paint, and interior repair and maintenance 53290 Automotive repair and maintenance (not elsewhere classified) 945 Facilities maintenance and management 78650 Pest control services (except agricultural and forestry) 78660 Cleaning services and facilities management (not elsewhere classified) 951 Business and community organisations 96100 Religious organisations and services 96210 Business and professional association services 96220 Labour association services 96290 Interest group services (not elsewhere classified) 953 Personal and community activities 66110 Parking services 95240 Funeral, crematorium, and cemetery services 95260 Hairdressing and beauty services 95270 Diet and weight-reduction centre operation 95290 Personal services (not elsewhere classified) 95300 Brothel-keeping, massage parlour and prostitution services 96291 Community-based, multi-functional activities (not elsewhere classified) 97000 Private households employing staff 955 Laundries and dry cleaners 95210 Laundry and dry-cleaning services
Michael Webster,
for Clerk of the Executive Council.
Explanatory note
This note is not part of the regulations, but is intended to indicate their general effect.
These regulations update the minimum liable earnings for experience rating, create a new classification unit for the applicable levy year, amend an existing classification unit for the applicable levy year, and add 2 schedules that record the classification units that applied during the experience period.
The regulations come into force on 1 April 2012.
Date of notification in Gazette: 23 February 2012.
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 Accident Compensation (Experience Rating) Amendment Regulations 2012. The reprint incorporates all the amendments to the regulations as at 1 April 2013, 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 (Experience Rating) Regulations 2013 (SR 2013/16): regulation 24(1)
Versions
Secondary legislation
Revoked
Latest version
as at 01 April 2013