Accident Compensation (Experience Rating) Regulations 2017
Accident Compensation (Experience Rating) Regulations 2017: revoked, on 1 April 2019, by regulation 24(1) of the Accident Compensation (Experience Rating) Regulations 2019 (LI 2019/38).
Reprint as at 1 April 2019
Accident Compensation (Experience Rating) Regulations 2017
(LI 2017/20)
Accident Compensation (Experience Rating) Regulations 2017: revoked, on 1 April 2019, by regulation 24(1) of the Accident Compensation (Experience Rating) Regulations 2019 (LI 2019/38).
Patsy Reddy, Governor-General
Order in Council
At Wellington this 20th day of February 2017
Present:
The Right Hon Bill English presiding in Council
Note
Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.
Note 4 at the end of this reprint provides a list of the amendments incorporated.
These regulations are administered by the Ministry of Business, Innovation, and Employment.
These regulations are made under sections 169, 329(1)(ca), (f), and (g) and (2), and 333 of the Accident Compensation Act 2001—
(a)
on the advice and with the consent of the Executive Council; and
(b)
on the recommendation of the Minister for ACC made after complying with the consultation requirements of sections 330 and 331 of that Act.
Contents
Regulations
1 Title
These regulations are the Accident Compensation (Experience Rating) Regulations 2017.
2 Commencement
These regulations come into force on 1 April 2017.
About these regulations
3 What these regulations do
(1)
These regulations provide an experience rating system.
(2)
The experience rating system applies to the section 167(4)(a) levy or the self-employed and shareholder-employee levy that the levy payer (that is, an employer, a private domestic worker, a self-employed person, or a shareholder-employee) must pay.
(3)
The system provides for the Corporation to adjust the levy up or down, or not to adjust the levy, in line with the qualifying claims accepted for the employer’s current or former employees or the private domestic worker or the self-employed person or the shareholder-employee.
(4)
An adjustment under the system is in addition to an upward or downward adjustment under section 174A or section 175.
4 Calculations underpinning regulations
(1)
The Corporation must make the calculations described in subclauses (3) to (6) to establish the facts to enable it to decide whether to make an adjustment (as described in regulation 3(3)) and, if it is to make an adjustment, whether the adjustment is to be upward or downward.
(2)
The Corporation must make the calculations for each levy payer (as described in regulation 3(2)) after the end of the claims activity period.
(3)
The Corporation must, when making calculations involving an employer who is not an accredited employer in the applicable levy year but was an accredited employer for some or all of the experience period,—
(a)
treat claims accepted by the employer when an accredited employer as claims accepted by the Corporation; and
(b)
treat weekly compensation paid by the employer when an accredited employer as weekly compensation paid by the Corporation; and
(c)
treat qualifying costs of treatment paid by the employer when an accredited employer as qualifying costs of treatment paid by the Corporation.
(4)
The Corporation must calculate the number of qualifying claims in the experience period for which it has paid weekly compensation for the employer’s current or former employees or the private domestic worker or the self-employed person or the shareholder-employee.
(5)
For the qualifying claims described in subclause (4), the Corporation must calculate the total number of weekly compensation days in the claims activity period.
(6)
The Corporation must calculate the number of qualifying claims in the experience period that involve the death of a current or former employee of the employer or the death of the private domestic worker or the self-employed person or the shareholder-employee.
(7)
For qualifying class 2 levy payers, the Corporation must calculate the number of qualifying claims in the experience period for which the Corporation has paid an amount greater than $500 in the claims activity period for qualifying costs of treatment.
5 Tax year to which regulations apply
These regulations apply to the section 167(4)(a) levies and the self-employed and shareholder-employee levies that are payable for—
(a)
the tax year starting on 1 April 2017 and ending on 31 March 2018; and
(b)
the tax year starting on 1 April 2018 and ending on 31 March 2019.
Terms used
6 Interpretation
In these regulations, unless the context otherwise requires,—
Act means the Accident Compensation Act 2001
applicable levy year means whichever of the following is the levy year in relation to which the levy payer’s adjustment is to be assessed:
(a)
the 2017/18 levy year:
(b)
the 2018/19 levy year
arrangement has the meaning given to it by section YA 1 of the Income Tax Act 2007
claims activity period means the period made up of—
(a)
the experience period; and
(b)
the 6 months that—
(i)
immediately follow the last year of the experience period; and
(ii)
start on 1 April and end with the close of 30 September
Corporation means the Accident Compensation Corporation continued by section 259
experience period,—
(a)
in relation to the levy year starting on 1 April 2017 and ending with the close of 31 March 2018, means the period consisting of—
(i)
the tax year starting on 1 April 2015 and ending with the close of 31 March 2016 (see Schedule 3); and
(ii)
the tax year starting on 1 April 2014 and ending with the close of 31 March 2015 (see Schedule 4); and
(iii)
the tax year starting on 1 April 2013 and ending with the close of 31 March 2014 (see Schedule 5); and
(b)
in relation to the levy year starting on 1 April 2018 and ending with the close of 31 March 2019, means the period consisting of—
(i)
the tax year starting on 1 April 2016 and ending with the close of 31 March 2017 (see Schedule 2); and
(ii)
the tax year starting on 1 April 2015 and ending with the close of 31 March 2016 (see Schedule 3); and
(iii)
the tax year starting on 1 April 2014 and ending with the close of 31 March 2015 (see Schedule 4)
experience rating modification means the result of applying regulations 15 and 16
industry peer group has the meaning given to it by regulation 7
industry size modification means the result of applying regulations 13 and 14
levy payer,—
(a)
in Part 1, means a qualifying class 1 levy payer in the applicable levy year:
(b)
in Part 2, means a qualifying class 2 levy payer in the applicable levy year:
(c)
in Part 3, means—
(i)
an employer or a private domestic worker or a self-employed person who pays, or is liable to pay, a section 167(4)(a) levy; and
(ii)
a self-employed person or a shareholder-employee who pays, or is liable to pay, a self-employed and shareholder-employee levy; and
(iii)
an accredited employer
levy risk group,—
(a)
for the applicable levy year, means a group that—
(i)
is described in the second column of Schedule 1; and
(ii)
consists of the classification units opposite it in the fourth column of that schedule:
(b)
for a tax year within the experience period for which a relevant matter is the levy risk group, means a group that—
(i)
is described in the second column of Schedule 2, 3, 4, or 5 (whichever is applicable); and
(ii)
consists of the classification units opposite it in the fourth column of that schedule
levy year means the period starting on 1 April and ending on 31 March
liable earnings means the sum of the earnings of an employer’s employees up to the maximum earnings for each employee prescribed in the regulations made under section 329(1)(a) that apply to the applicable tax year
minimum liable earnings,—
(a)
in relation to the tax years that form part of the experience period for the applicable levy year starting on 1 April 2017 and ending with the close of 31 March 2018, are as follows:
(i)
for the tax year starting on 1 April 2015 and ending with the close of 31 March 2016, $29,640:
(ii)
for the tax year starting on 1 April 2014 and ending with the close of 31 March 2015, $28,600:
(iii)
for the tax year starting on 1 April 2013 and ending with the close of 31 March 2014, $28,080; and
(b)
in relation to the tax years that form part of the experience period for the applicable levy year starting on 1 April 2018 and ending with the close of 31 March 2019, are as follows:
(i)
for the tax year starting on 1 April 2016 and ending with the close of 31 March 2017, $30,680:
(ii)
for the tax year starting on 1 April 2015 and ending with the close of 31 March 2016, $29,640:
(iii)
for the tax year starting on 1 April 2014 and ending with the close of 31 March 2015, $28,600
non-industry peer group has the meaning given to it by regulation 7
qualifying claim—
(a)
means a claim that—
(i)
is made under section 48 for a work-related personal injury suffered in the experience period (except for a work-related personal injury described in paragraph (b)); and
(ii)
is accepted by the Corporation; and
(b)
does not include a claim made for a work-related personal injury suffered in the experience period that is—
(i)
a mental injury suffered by a person in the circumstances described in section 21; or
(ii)
a personal injury caused by a work-related gradual process, disease, or infection that involves exposure to asbestos; or
(iii)
a personal injury caused by a work-related gradual process, disease, or infection that results in hearing loss
qualifying class 1 levy payer—
(a)
means an employer who,—
(i)
in each tax year in the experience period, paid, or was liable to pay, a section 167(4)(a) levy; and
(ii)
in at least 1 of the tax years in the experience period, paid, or was liable to pay, a section 167(4)(a) levy of less than $10,000; and
(iii)
in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year:
(b)
does not include an employer described in paragraph (a) who—
(i)
is included in a group made under regulation 18 that paid, or was liable to pay, in each tax year in the experience period, a section 167(4)(a) levy of $10,000 or more; or
(ii)
is an accredited employer:
(c)
means a private domestic worker who,—
(i)
in each tax year in the experience period, paid, or was liable to pay, a section 167(4)(a) levy; and
(ii)
in at least 1 of the tax years in the experience period, paid, or was liable to pay, a section 167(4)(a) levy of less than $10,000; and
(iii)
in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year:
(d)
means a self-employed person who,—
(i)
in each tax year in the experience period, paid, or was liable to pay, either a section 167(4)(a) levy or a self-employed and shareholder-employee levy; and
(ii)
in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year:
(e)
means a shareholder-employee who,—
(i)
in each tax year in the experience period, paid, or was liable to pay, a self-employed and shareholder-employee levy; and
(ii)
in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year
qualifying class 2 levy payer—
(a)
means an employer or a private domestic worker who, in each tax year in the experience period,—
(i)
paid, or was liable to pay, a section 167(4)(a) levy of $10,000 or more; and
(ii)
had liable earnings greater than the minimum liable earnings for the tax year:
(b)
does not include an employer described in paragraph (a) who is an accredited employer:
(c)
means a group made under regulation 18 that, in each tax year in the experience period,—
(i)
paid, or was liable to pay, a section 167(4)(a) levy of $10,000 or more; and
(ii)
had liable earnings greater than the minimum liable earnings for the tax year; and
(iii)
for the purposes of the application of Part 2 to the group, is treated as if any of the following who are in the group were not in it:
(A)
a self-employed person:
(B)
a shareholder-employee who paid, or was liable to pay, a self-employed and shareholder levy:
(C)
an accredited employer
qualifying costs of treatment—
(a)
means the costs of—
(i)
treatment described in clause 2 of Schedule 1 of the Act; and
(ii)
any ancillary services related to treatment described in clause 3(1) of Schedule 1 of the Act; and
(b)
does not include the costs of public health acute services
section means a section of the Act
section 167(4)(a) levy—
(a)
means the portion of a Work Account levy necessary to provide for the purposes referred to in section 167(4)(a):
(b)
if a Work Account levy is adjusted under section 174A or 175 or an accreditation agreement, means the amount of the portion described in paragraph (a) before the levy is adjusted
self-employed and shareholder-employee levy—
(a)
means the levy payable by self-employed persons and shareholder-employees to purchase and maintain weekly compensation under section 208:
(b)
if the levy described in paragraph (a) is adjusted under section 174A or 175, means the amount of the levy before the levy is adjusted
tax year means the period starting on 1 April and ending on 31 March
weekly compensation day means a day or part-day within a period recorded by the Corporation as the period, or a period, of weekly compensation on a qualifying claim
whole group—
(a)
means the group consisting of—
(i)
employers and private domestic workers and self-employed persons who paid, or were liable to pay, a section 167(4)(a) levy in any tax year in the experience period; and
(ii)
self-employed persons and shareholder-employees who paid, or were liable to pay, a self-employed and shareholder-employee levy in any tax year in the experience period; but
(b)
does not include an employer described in paragraph (a)(i) who is an accredited employer
Work Account levy means the levy payable by—
(a)
an employer under section 168:
(b)
a private domestic worker under section 168A:
(c)
a self-employed person under section 168B.
7 Meaning of industry peer group and non-industry peer group
(1)
Industry peer group means the applicable one of the following:
(a)
the medium industry peer group, as described in subclause (2):
(b)
the large industry peer group, as described in subclause (3).
(2)
The medium industry peer group consists of levy payers who—
(a)
are in the same levy risk group; and
(b)
each have average annual liable earnings of $2 million or less.
(3)
The large industry peer group consists of levy payers who—
(a)
are in the same levy risk group; and
(b)
each have average annual liable earnings greater than $2 million.
(4)
Non-industry peer group means the applicable one of the following:
(a)
the medium non-industry peer group, as described in subclause (5):
(b)
the large non-industry peer group, as described in subclause (6).
(5)
The medium non-industry peer group consists of levy payers who each have average annual liable earnings of $2 million or less.
(6)
The large non-industry peer group consists of levy payers who each have average annual liable earnings greater than $2 million.
(7)
For the purposes of subclauses (2), (3), (5), and (6), the Corporation must calculate the average annual liable earnings of a levy payer using the following formula:
earnings ÷ 3
(8)
In the formula in subclause (7), earnings means the total of the levy payer’s liable earnings in the experience period.
Part 1 Experience rating system: qualifying class 1 levy payers
8 Discount
(1)
This regulation applies if the number the Corporation calculates under regulation 4(4) and (6) for the levy payer is zero.
(2)
The Corporation must apply a discount of 10% to the section 167(4)(a) levy or the self-employed and shareholder-employee levy payable by the levy payer in the applicable levy year.
9 Loading
(1)
This regulation applies if—
(a)
the number the Corporation calculates under regulation 4(5) for the levy payer is 71 or more; or
(b)
the number the Corporation calculates under regulation 4(6) for the levy payer is 1 or more.
(2)
The Corporation must apply a loading of 10% to the section 167(4)(a) levy or the self-employed and shareholder-employee levy payable by the levy payer in the applicable levy year.
10 No adjustment
(1)
This regulation applies if—
(a)
the number the Corporation calculates under regulation 4(5) for the levy payer is from 1 to 70 (inclusive); and
(b)
the number the Corporation calculates under regulation 4(6) for the levy payer is zero.
(2)
The Corporation must not apply a discount under regulation 8 or a loading under regulation 9 to the section 167(4)(a) levy or the self-employed and shareholder-employee levy payable by the levy payer in the applicable levy year.
11 Applying grouping for this Part
If the Corporation’s exercise of its grouping power in regulation 18 makes a group that, if it were an individual, would be a levy payer, the Corporation must—
(a)
disregard the group; and
(b)
apply this Part to each levy payer in the group; and
(c)
invoice each levy payer in the group individually.
Part 2 Experience rating system: qualifying class 2 levy payers
12 Discount, loading, or no adjustment
(1)
To decide whether a levy payer gets a discount or loading or no adjustment, the Corporation must,—
(a)
first, use the applicable one of the formulas in subclauses (2) and (3); and
(b)
secondly, use the result of the formula as described in subclause (4), (5), or (6).
Formula if levy payer in 1 levy risk group
(2)
If the Corporation’s application of Schedules 1 to 5 results in a levy payer being in 1 levy risk group, the formula is—
levy × adjustment
levy means the section 167(4)(a) levy payable by the levy payer in the applicable levy year:
adjustment means the sum of the industry size modification and the experience rating modification for the applicable levy risk group.
Formula if levy payer in 2 or more levy risk groups
(3)
If the Corporation’s application of Schedules 1 to 5 results in a levy payer being in 2 or more levy risk groups, the formula is—
total levy × weighted adjustment
total levy means the total reached by adding up all of the section 167(4)(a) levy paid or payable by the levy payer in the applicable levy year according to each levy risk group that the levy payer is in:
weighted adjustment means the result of the following formula:
total adjustments for experience period ÷ total levy for experience period
total adjustments for experience period means the total reached by doing the following:
(a)
for each levy risk group that the levy payer is in, multiplying the section 167(4)(a) levy paid or payable by the levy payer in the experience period by the sum of the industry size modification and the experience rating modification; and
(b)
adding up the results of the calculations in paragraph (a):
total levy for experience period means the total reached by adding up all of the section 167(4)(a) levy paid or payable by the levy payer in the experience period according to each levy risk group that the levy payer is in.
Result of formula
(4)
If the result is a negative number, the Corporation must apply a discount equivalent to the negative number to the section 167(4)(a) levy payable by the levy payer in the applicable levy year.
(5)
If the result is a positive number, the Corporation must apply a loading equivalent to the positive number to the section 167(4)(a) levy payable by the levy payer in the applicable levy year.
(6)
If the result is zero, the Corporation must not apply a discount or a loading to the section 167(4)(a) levy payable by the levy payer in the applicable levy year.
13 Industry size modification
(1)
The Corporation must calculate the industry size modification using the following formula:
[(industry peers − levy peers) ÷ levy peers] × weighting
industry peers means the experience rate of the applicable industry peer group calculated using the formula in subclause (2):
levy peers means the experience rate of the whole group that is in the same levy risk group as the applicable industry peer group calculated using the formula in subclause (3):
weighting means the weighting calculated using the formula in subclause (4).
Industry peers
(2)
The Corporation must calculate the experience rate of the applicable industry peer group using the following formula:
compensation days ÷ earnings
compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payers in the applicable industry peer group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days:
earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.
Levy peers
(3)
The Corporation must calculate the experience rate of the whole group that is in the same levy risk group as the applicable industry peer group using the following formula:
compensation days ÷ earnings
compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the whole group in the applicable levy risk group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days:
earnings means the total of the liable earnings of the whole group in the applicable levy risk group in the experience period.
Weighting
(4)
The Corporation must calculate the weighting using the following formula:
industry peer group earnings ÷ risk group earnings
industry peer group earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period:
risk group earnings means the total of the liable earnings of the whole group in the applicable levy risk group in the experience period.
14 Industry size modification: when result of calculation must be disregarded
(1)
If the industry size modification calculated using the formulas in regulation 13 is greater than 0.15, the Corporation must disregard the result and treat the industry size modification as 0.15.
(2)
If the industry size modification calculated using the formulas in regulation 13 is less than −0.15, the Corporation must disregard the result and treat the industry size modification as −0.15.
15 Experience rating modification
(1)
The Corporation must calculate the experience rating modification using the following formula:
[(rehabilitation component × 0.75) + (risk management component × 0.25)] × off-balance adjustment
rehabilitation component means the rehabilitation component calculated using the formulas in subclauses (3) to (7):
risk management component means the risk management component calculated using the formulas in subclauses (8) to (12):
off-balance adjustment means the adjustment that is—
(a)
required to ensure that the aggregate value of discounts equals the aggregate value of loadings to be applied to section 167(4)(a) levies payable by levy payers in the applicable levy year; and
(b)
to be applied as described in subclause (13).
Weighting for use in calculating rehabilitation component and risk management component
(2)
The Corporation must calculate the weighting referred to in subclauses (3) and (8) using either the applicable one of the formulas in paragraphs (a) to (h) or use the weighting in paragraph (i), as follows:
(a)
if the liable earnings (LE) of the levy payer in the experience period are $2,000,000 or less, the weighting is the result of—
0.05 × √(LE ÷ $2,000,000)
(b)
if the liable earnings (LE) of the levy payer in the experience period are over $2,000,000 and equal to or under $5,000,000, the weighting is the result of—
5% + {0.05 × √[(LE − $2,000,000) ÷ $3,000,000]}
(c)
if the liable earnings (LE) of the levy payer in the experience period are over $5,000,000 and equal to or under $10,000,000, the weighting is the result of—
10% + {0.05 × √[(LE − $5,000,000) ÷ $5,000,000]}
(d)
if the liable earnings (LE) of the levy payer in the experience period are over $10,000,000 and equal to or under $20,000,000, the weighting is the result of—
15% + {0.05 × √[(LE − $10,000,000) ÷ $10,000,000]}
(e)
if the liable earnings (LE) of the levy payer in the experience period are over $20,000,000 and equal to or under $50,000,000, the weighting is the result of—
20% + {0.1 × √[(LE − $20,000,000) ÷ $30,000,000]}
(f)
if the liable earnings (LE) of the levy payer in the experience period are over $50,000,000 and equal to or under $100,000,000, the weighting is the result of—
30% + {0.1 × √[(LE − $50,000,000) ÷ $50,000,000]}
(g)
if the liable earnings (LE) of the levy payer in the experience period are over $100,000,000 and equal to or under $200,000,000, the weighting is the result of—
40% + {0.1 × √[(LE − $100,000,000) ÷ $100,000,000]}
(h)
if the liable earnings (LE) of the levy payer in the experience period are over $200,000,000 and equal to or under $1,350,000,000, the weighting is the result of—
50% + {0.5 × √[(LE − $200,000,000) ÷ $1,150,000,000]}
(i)
if the liable earnings of the levy payer in the experience period are over $1,350,000,000, the weighting is 100%.
Rehabilitation component
(3)
The Corporation must calculate the rehabilitation component using the following formula:
[(payer’s rate − payers’ rate) ÷ payers’ rate] × weighting
payer’s rate means the experience rate of the levy payer for the applicable levy risk group calculated using the formula in subclause (4):
payers’ rate means the experience rate of the levy payers in the applicable industry peer group calculated using the formula in subclause (5):
weighting means the weighting provided by subclause (2).
(4)
The Corporation must calculate the experience rate of the levy payer for the applicable levy risk group using the following formula:
compensation days ÷ earnings
compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payer in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days:
earnings means the total of the levy payer’s liable earnings in the experience period.
(5)
The Corporation must calculate the experience rate of the levy payers in the applicable industry peer group using the following formula:
compensation days ÷ earnings
compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payers in the applicable industry peer group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days:
earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.
Rehabilitation component: when result of calculation must be disregarded
(6)
If the rehabilitation component calculated using the formulas in subclauses (3) to (5) is greater than 0.60, the Corporation must disregard the result and treat the component as 0.60.
(7)
If the rehabilitation component calculated using the formulas in subclauses (3) to (5) is less than −0.35, the Corporation must disregard the result and treat the component as −0.35.
Risk management component
(8)
The Corporation must calculate the risk management component using the following formula:
[(payer’s rate − payers’ rate) ÷ payers’ rate] × weighting
payer’s rate means the experience rate of the levy payer for the applicable levy risk group calculated using the formula in subclause (9):
payers’ rate means the experience rate of the levy payers in the applicable industry peer group calculated using the formula in subclause (10):
weighting means the weighting provided by subclause (2).
(9)
The Corporation must calculate the experience rate of the levy payer for the applicable levy risk group using the following formula:
claims and deaths ÷ earnings
claims and deaths means the sum of—
(a)
the number of the qualifying claims of the levy payer in the experience period for which the Corporation paid an amount greater than $500 in the claims activity period for qualifying costs of treatment; and
(b)
the number of the qualifying claims of the levy payer in the experience period that involve the death of a current or former employee of the employer or the death of the private domestic worker:
earnings means the total of the levy payer’s liable earnings in the experience period.
(10)
The Corporation must calculate the experience rate of the levy payers in the applicable industry peer group using the following formula:
claims and deaths ÷ earnings
claims and deaths means the sum of—
(a)
the number of the qualifying claims of the levy payers in the applicable industry peer group in the experience period for which the Corporation paid an amount greater than $500 in the claims activity period for qualifying costs of treatment; and
(b)
the number of the qualifying claims of the levy payers in the applicable industry peer group in the experience period that involve the death of a current or former employee of an employer or the death of a private domestic worker:
earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.
Risk management component: when result of calculation must be disregarded
(11)
If the risk management component calculated using the formulas in subclauses (8) to (10) is greater than 0.60, the Corporation must disregard the result and treat the component as 0.60.
(12)
If the risk management component calculated using the formulas in subclauses (8) to (10) is less than −0.35, the Corporation must disregard the result and treat the component as −0.35.
Off-balance adjustment
(13)
The Corporation must apply the off-balance adjustment by,—
(a)
first, calculating the off-balance adjustment for the applicable non-industry peer group; and
(b)
secondly, applying the off-balance adjustment to each levy payer in the applicable non-industry peer group in proportion to the unadjusted experience rating modification for the levy payer.
16 Experience rating modification: when result of calculation must be disregarded
(1)
If the experience rating modification calculated using the formulas in regulation 15 is greater than 0.60, the Corporation must disregard the result and treat the experience rating modification as 0.60.
(2)
If the experience rating modification calculated using the formulas in regulation 15 is less than −0.35, the Corporation must disregard the result and treat the experience rating modification as −0.35.
17 Applying grouping for this Part
If the Corporation’s exercise of its grouping power in regulation 18 makes a group that is a levy payer, the Corporation must—
(a)
apply this Part to the group to decide whether to make an adjustment as described in regulation 3(3) and, if it is to make an adjustment, whether the adjustment is to be up or down; and
(b)
apply the decision to each levy payer in the group; and
(c)
invoice each levy payer in the group individually.
Part 3 Powers needed to make system work
18 Grouping levy payers
(1)
This regulation applies to the situations of levy payers on 1 April and empowers the Corporation to group the levy payers for the applicable levy year starting on that date.
(2)
If levy payers are companies that are associated persons under section YB 2 of the Income Tax Act 2007, the Corporation may group the companies as 1 levy payer.
(3)
If levy payers are companies and persons other than companies that are associated persons under section YB 3 of the Income Tax Act 2007, the Corporation may group the companies and persons as 1 levy payer.
(4)
If levy payers are trustees of trusts that are associated persons under section YB 7 of the Income Tax Act 2007, the Corporation may group the trustees as 1 levy payer.
(5)
If levy payers are trustees of trusts and settlors of the trusts that are associated persons under section YB 8 of the Income Tax Act 2007, the Corporation may group the trustees and settlors as 1 levy payer.
(6)
If levy payers are partnerships and partners in the partnerships that are associated persons under section YB 12 of the Income Tax Act 2007, the Corporation may group the partnerships and partners as 1 levy payer.
(7)
If levy payers are persons who are associated persons under section YB 14 of the Income Tax Act 2007, the Corporation may group the persons as 1 levy payer.
(8)
In applying the relevant section of the Income Tax Act 2007, the Corporation must disregard references in it to any of sections YB 4, YB 5, YB 6, YB 9, and YB 11 of the Income Tax Act 2007.
(9)
If a levy payer submits tax returns that cover the levy payer’s employees and the employees of another levy payer as if they were the levy payer’s employees, the Corporation may group the levy payers as 1 levy payer.
(10)
If the Corporation’s application of this regulation results in a levy payer being in 2 or more groups, the Corporation must decide the group in which to put the levy payer, having regard to the following:
(a)
which group has the greatest influence over the levy payer’s workplace safety; and
(b)
which group exerts the greatest management or other control over the levy payer’s workplace.
(11)
The Corporation must not group levy payers solely on the ground that the levy payers are under the control of the Crown or have shareholding Ministers.
19 Attributing information about earnings and claims
(1)
This regulation applies to information about a levy payer’s liable earnings and qualifying claims.
(2)
When a levy payer transfers all or part of its business as a going concern, the Corporation must attribute the information to the transferee.
(3)
When levy payers amalgamate, the Corporation must attribute the information to the amalgamated levy payer.
(4)
When a levy payer ceases to carry out an activity for which all or part of the levy was paid, the Corporation must continue to attribute the information to the levy payer.
(5)
When a levy payer leaves a group of levy payers, the Corporation must attribute the information to the levy payer.
(6)
When a levy payer that is part of a group ceases to operate, the Corporation must attribute the information to the group.
(7)
This regulation does not apply if the transfer, amalgamation, leaving, or ceasing was effected before 1 April 2011.
20 Disregarding arrangements
(1)
The Corporation may disregard an arrangement made for the purpose, or that has the effect, of altering, directly or indirectly, the result of the application of regulations 8 to 17 to the levy payer.
(2)
The Corporation may disregard an arrangement made for the purpose, or that has the effect, of avoiding being put in a group, or in a particular group, under regulation 18.
(3)
The Corporation may disregard an arrangement made for the purpose, or that has the effect, of avoiding the application of regulation 19 to the levy payer.
21 Using and disclosing information
(1)
This regulation applies to a levy payer who is an employer.
(2)
For the purposes of applying these regulations to the levy payer, the Corporation may use information it holds about a claim made by a current or former employee of the levy payer, whether the claim was made before the claimant became an employee or while the claimant was an employee.
(3)
The Corporation may disclose to the levy payer any information about a claim made by a current or former employee of the levy payer that the Corporation uses for the purposes of applying these regulations to the levy payer.
22 Collecting information
(1)
The Corporation may require a levy payer to—
(a)
provide the information the Corporation needs to apply regulation 18 or 19 to the levy payer:
(b)
confirm or deny the correctness of information that the Corporation holds about the levy payer and proposes to use to apply regulation 18 or 19 to the levy payer.
(2)
The Corporation may specify—
(a)
the form in which the levy payer must respond to the requirement:
(b)
the period within which the levy payer must respond to the requirement.
(3)
If the levy payer does not respond to the requirement in the form and time specified, the Corporation may use the information it holds about the levy payer to apply the regulation to the levy payer.
23 Declaring adverse event
(1)
The Minister may declare that an event is an adverse event for the purposes of these regulations.
(2)
The Minister must make the declaration by publishing a notice in the Gazette.
24 Revocation and saving
(1)
The Accident Compensation (Experience Rating) Regulations 2016 (LI 2016/29) are revoked.
(2)
Despite subclause (1), the Accident Compensation (Experience Rating) Regulations 2016 continue to apply as if they had not been revoked to the levy year starting on 1 April 2016 and ending on 31 March 2017.
(3)
The Accident Compensation (Experience Rating—Canterbury Adverse Event) Notice 2011 and the Accident Compensation (Experience Rating—Hobsonville Adverse Event) Notice 2014 (Gazette 2014, p 1334) continue to apply for the purposes of the following:
(a)
these regulations; and
Schedule 1 Levy risk groups for applicable levy year
| LRG | LRG description | Classification unit number | Classification unit | ||
|---|---|---|---|---|---|
| 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 | Dairy, sugar, and confectionery manufacturing and packaging | 21210 | Milk and cream processing | ||
| 21220 | Ice cream manufacturing | ||||
| 21290 | Cheese and other dairy product manufacturing (not elsewhere classified) | ||||
| 21710 | Sugar manufacturing | ||||
| 21720 | Confectionery manufacturing | ||||
| 78670 | Packaging services | ||||
| 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, meat, and grain product manufacturing | 21120 | Poultry processing | ||
| 21130 | Cured meat and smallgoods manufacturing | ||||
| 21510 | Grain mill product manufacturing | ||||
| 21730 | Seafood processing (other than on board vessels) | ||||
| 119 | Meat processing | 21110 | Meat processing | ||
| 121 | Beverage, tobacco, and snack manufacturing | 21795 | Potato crisps and corn crisps 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 | ||||
| 27630 | Nut, bolt, screw, and rivet manufacturing | ||||
| 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 | ||||
| 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 | 28130 | Automotive electrical components 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 | ||||
| 28520 | Electric cable and wire manufacturing | ||||
| 28540 | Electric lighting equipment manufacturing | ||||
| 28590 | Electrical equipment manufacturing (not elsewhere classified) | ||||
| 233 | Automotive and transport manufacturing | 28110 | Motor vehicle 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) | 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 | ||||
| 29220 | Metal furniture 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) | ||||
| 78621 | Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified) | ||||
| 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 and communications 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 | Commission-based 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, electronic, and specialty goods wholesaling | 46120 | Professional and scientific goods wholesaling | ||
| 46130 | Computer and computer peripherals wholesaling | ||||
| 46150 | Electrical and electronic goods wholesaling (not elsewhere classified) | ||||
| 46160 | Telecommunication goods wholesaling | ||||
| 47920 | Jewellery and watch wholesaling | ||||
| 47930 | Toy and sporting goods wholesaling | ||||
| 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 | ||
| 45210 | Petroleum product wholesaling (including product ownership to retail point-of-sale) | ||||
| 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 and support services | 47990 | Wholesaling (not elsewhere classified) | ||
| 51110 | In-store retail support services | ||||
| 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 | Motorcycle 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 new and used 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 | ||
| 52331 | Houseware retailing | ||||
| 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) | ||||
| 52595 | Non-store retailing | ||||
| 52597 | Retail commission-based buying or selling (or both) | ||||
| 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 | ||||
| 52520 | Antique and used goods retailing | ||||
| 52530 | Garden supplies retailing | ||||
| 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 (including on-hired hospitality staff) | ||||
| 57300 | Cafes and restaurants | ||||
| 461 | Road passenger and rail transport | 61210 | Inter-urban 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 Part 101, 103, 104, 105, 106, or 115 | ||||
| 501 | Water and scenic transport | 63010 | Coastal or international water transport (vessels over 45 metres in length and over 500 tonnes displacement) | ||
| 63020 | Coastal or international water transport (vessels 45 metres in 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 agents and freight-forwarding services (no 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 and customs and shipping agents (including handling of goods) | ||||
| 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 | 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 | ||
| 77300 | Non-financial assets leasing and investment (including franchisors) | ||||
| 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) | ||||
| 91111 | Post-production and digital visual effects services | ||||
| 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 services 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 | Childcare 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 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) | 84500 | Sports and physical recreation instruction | ||
| 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 | ||||
| 93185 | Sport and physical recreation—squash or badminton | ||||
| 93186 | Sport and physical recreation—swimming | ||||
| 93187 | Sport and physical recreation—tennis | ||||
| 93188 | Sport and physical recreation—waterskiing | ||||
| 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 | ||||
| 93300 | Amusement parks and centres operation | ||||
| 93400 | Amusement and other recreation activities (not elsewhere classified) | ||||
| 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) | 93112 | Dog racing activities | ||
| 93170 | Sport and physical recreation—community rugby | ||||
| 93182 | Sport and physical recreation—snow skiing | ||||
| 93199 | Sport and physical recreation—netball | ||||
| 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 | ||||
| 93194 | Sport and physical recreation—professional cricket | ||||
| 93198 | Sport and physical recreation—motor racing | ||||
| 93410 | Alpine and white-water recreation activities | ||||
| 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 | ||||
| 93175 | Sport and physical recreation—professional sport (not elsewhere classified) | ||||
| 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—motorcycling | ||||
| 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 2016 to 31 March 2017
| LRG | LRG description | Classification unit number | Classification unit | ||
|---|---|---|---|---|---|
| 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 | Dairy, sugar, and confectionery manufacturing and packaging | 21210 | Milk and cream processing | ||
| 21220 | Ice cream manufacturing | ||||
| 21290 | Cheese and other dairy product manufacturing (not elsewhere classified) | ||||
| 21710 | Sugar manufacturing | ||||
| 21720 | Confectionery manufacturing | ||||
| 78670 | Packaging services | ||||
| 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, meat, and grain product manufacturing | 21120 | Poultry processing | ||
| 21130 | Cured meat and smallgoods manufacturing | ||||
| 21510 | Grain mill product manufacturing | ||||
| 21730 | Seafood processing (other than on board vessels) | ||||
| 119 | Meat processing | 21110 | Meat processing | ||
| 121 | Beverage, tobacco, and snack manufacturing | 21795 | Potato crisps and corn crisps 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 | ||||
| 27630 | Nut, bolt, screw, and rivet manufacturing | ||||
| 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 | ||||
| 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 | 28130 | Automotive electrical components 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 | ||||
| 28520 | Electric cable and wire manufacturing | ||||
| 28540 | Electric lighting equipment manufacturing | ||||
| 28590 | Electrical equipment manufacturing (not elsewhere classified) | ||||
| 233 | Automotive and transport manufacturing | 28110 | Motor vehicle 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) | 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 | ||||
| 29220 | Metal furniture 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) | ||||
| 78621 | Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified) | ||||
| 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 and communications 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 | Commission-based 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, electronic, and specialty goods wholesaling | 46120 | Professional and scientific goods wholesaling | ||
| 46130 | Computer and computer peripherals wholesaling | ||||
| 46150 | Electrical and electronic goods wholesaling (not elsewhere classified) | ||||
| 46160 | Telecommunication goods wholesaling | ||||
| 47920 | Jewellery and watch wholesaling | ||||
| 47930 | Toy and sporting goods wholesaling | ||||
| 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 | ||
| 45210 | Petroleum product wholesaling (including product ownership to retail point-of-sale) | ||||
| 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 and support services | 47990 | Wholesaling (not elsewhere classified) | ||
| 51110 | In-store retail support services | ||||
| 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 | Motorcycle 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 new and used 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 | ||
| 52331 | Houseware retailing | ||||
| 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) | ||||
| 52595 | Non-store retailing | ||||
| 52597 | Retail commission-based buying or selling (or both) | ||||
| 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 | ||||
| 52520 | Antique and used goods retailing | ||||
| 52530 | Garden supplies retailing | ||||
| 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 (including on-hired hospitality staff) | ||||
| 57300 | Cafes and restaurants | ||||
| 461 | Road passenger and rail transport | 61210 | Inter-urban 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 Part 101, 103, 104, 105, 106, or 115 | ||||
| 501 | Water and scenic transport | 63010 | Coastal or international water transport (vessels over 45 metres in length and over 500 tonnes displacement) | ||
| 63020 | Coastal or international water transport (vessels 45 metres in 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 agents and freight-forwarding services (no 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 and customs and shipping agents (including handling of goods) | ||||
| 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 | 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 | ||
| 77300 | Non-financial assets leasing and investment (including franchisors) | ||||
| 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) | ||||
| 91111 | Post-production and digital visual effects services | ||||
| 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 services 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 | Childcare 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 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) | 84500 | Sports and physical recreation instruction | ||
| 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 | ||||
| 93185 | Sport and physical recreation—squash or badminton | ||||
| 93186 | Sport and physical recreation—swimming | ||||
| 93187 | Sport and physical recreation—tennis | ||||
| 93188 | Sport and physical recreation—waterskiing | ||||
| 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 | ||||
| 93300 | Amusement parks and centres operation | ||||
| 93400 | Amusement and other recreation activities (not elsewhere classified) | ||||
| 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) | 93112 | Dog racing activities | ||
| 93170 | Sport and physical recreation—community rugby | ||||
| 93182 | Sport and physical recreation—snow skiing | ||||
| 93199 | Sport and physical recreation—netball | ||||
| 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 | ||||
| 93194 | Sport and physical recreation—professional cricket | ||||
| 93198 | Sport and physical recreation—motor racing | ||||
| 93410 | Alpine and white-water recreation activities | ||||
| 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 | ||||
| 93175 | Sport and physical recreation—professional sport (not elsewhere classified) | ||||
| 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—motorcycling | ||||
| 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 year 1 April 2015 to 31 March 2016
| LRG | LRG description | Classification unit number | Classification unit | ||
|---|---|---|---|---|---|
| 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 | Dairy, sugar, and confectionery manufacturing and packaging | 21210 | Milk and cream processing | ||
| 21220 | Ice cream manufacturing | ||||
| 21290 | Cheese and other dairy product manufacturing (not elsewhere classified) | ||||
| 21710 | Sugar manufacturing | ||||
| 21720 | Confectionery manufacturing | ||||
| 78670 | Packaging services | ||||
| 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, meat, and grain product manufacturing | 21120 | Poultry processing | ||
| 21130 | Cured meat and smallgoods manufacturing | ||||
| 21510 | Grain mill product manufacturing | ||||
| 21730 | Seafood processing (other than on board vessels) | ||||
| 119 | Meat processing | 21110 | Meat processing | ||
| 121 | Beverage, tobacco, and snack manufacturing | 21795 | Potato crisps and corn crisps 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 | ||||
| 27630 | Nut, bolt, screw, and rivet manufacturing | ||||
| 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 | ||||
| 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 | 28130 | Automotive electrical components 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 | ||||
| 28520 | Electric cable and wire manufacturing | ||||
| 28540 | Electric lighting equipment manufacturing | ||||
| 28590 | Electrical equipment manufacturing (not elsewhere classified) | ||||
| 233 | Automotive and transport manufacturing | 28110 | Motor vehicle 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) | 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 | ||||
| 29220 | Metal furniture 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) | ||||
| 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 and communications 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 | Commission-based 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, electronic, and specialty goods wholesaling | 46120 | Professional and scientific goods wholesaling | ||
| 46130 | Computer and computer peripherals wholesaling | ||||
| 46150 | Electrical and electronic goods wholesaling (not elsewhere classified) | ||||
| 46160 | Telecommunication goods wholesaling | ||||
| 47920 | Jewellery and watch wholesaling | ||||
| 47930 | Toy and sporting goods wholesaling | ||||
| 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 | ||
| 45210 | Petroleum product wholesaling (including product ownership to retail point-of-sale) | ||||
| 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 and support services | 47990 | Wholesaling (not elsewhere classified) | ||
| 51110 | In-store retail support services | ||||
| 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 | Motorcycle 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 new and used 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 | ||
| 52331 | Houseware retailing | ||||
| 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) | ||||
| 52595 | Non-store retailing | ||||
| 52597 | Retail commission-based buying or selling (or both) | ||||
| 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 | ||||
| 52520 | Antique and used goods retailing | ||||
| 52530 | Garden supplies retailing | ||||
| 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 | Inter-urban 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 Part 101, 103, 104, 105, 106, or 115 | ||||
| 501 | Water and scenic transport | 63010 | Coastal or international water transport (vessels over 45 metres in length and over 500 tonnes displacement) | ||
| 63020 | Coastal or international water transport (vessels 45 metres in 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 agents and freight-forwarding services (no 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 and customs and shipping agents (including handling of goods) | ||||
| 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 | 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 | ||
| 77300 | Non-financial assets leasing and investment (including franchisors) | ||||
| 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) | ||||
| 91111 | Post-production and digital visual effects services | ||||
| 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 services 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 | Childcare 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 dstribution | 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 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) | 84500 | Sports and physical recreation instruction | ||
| 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 | ||||
| 93185 | Sport and physical recreation—squash or badminton | ||||
| 93186 | Sport and physical recreation—swimming | ||||
| 93187 | Sport and physical recreation—tennis | ||||
| 93188 | Sport and physical recreation—waterskiing | ||||
| 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 | ||||
| 93300 | Amusement parks and centres operation | ||||
| 93400 | Amusement and other recreation activities (not elsewhere classified) | ||||
| 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) | 93112 | Dog racing activities | ||
| 93170 | Sport and physical recreation—community rugby | ||||
| 93182 | Sport and physical recreation—snow skiing | ||||
| 93199 | Sport and physical recreation—netball | ||||
| 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 | ||||
| 93194 | Sport and physical recreation—professional cricket | ||||
| 93198 | Sport and physical recreation—motor racing | ||||
| 93410 | Alpine and white-water recreation activities | ||||
| 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 | ||||
| 93175 | Sport and physical recreation—professional sport (not elsewhere classified) | ||||
| 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—motorcycling | ||||
| 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 4 Levy risk groups for experience period tax year 1 April 2014 to 31 March 2015
| LRG | LRG description | Classification unit number | Classification unit | ||
|---|---|---|---|---|---|
| 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 | Dairy, sugar, and confectionery manufacturing and packaging | 21210 | Milk and cream processing | ||
| 21220 | Ice cream manufacturing | ||||
| 21290 | Cheese and other dairy product manufacturing (not elsewhere classified) | ||||
| 21710 | Sugar manufacturing | ||||
| 21720 | Confectionery manufacturing | ||||
| 78670 | Packaging services | ||||
| 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, meat, and grain product manufacturing | 21120 | Poultry processing | ||
| 21130 | Cured meat and smallgoods manufacturing | ||||
| 21510 | Grain mill product manufacturing | ||||
| 21730 | Seafood processing (other than on board vessels) | ||||
| 119 | Meat processing | 21110 | Meat processing | ||
| 121 | Beverage, tobacco, and snack manufacturing | 21795 | Potato crisps and corn crisps 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 | ||||
| 27630 | Nut, bolt, screw, and rivet manufacturing | ||||
| 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 | ||||
| 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 | 28130 | Automotive electrical components 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 | ||||
| 28520 | Electric cable and wire manufacturing | ||||
| 28540 | Electric lighting equipment manufacturing | ||||
| 28590 | Electrical equipment manufacturing (not elsewhere classified) | ||||
| 233 | Automotive and transport manufacturing | 28110 | Motor vehicle 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) | 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 | ||||
| 29220 | Metal furniture 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) | ||||
| 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 and communications 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 | Commission-based 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, electronic, and specialty goods wholesaling | 46120 | Professional and scientific goods wholesaling | ||
| 46130 | Computer and computer peripherals wholesaling | ||||
| 46150 | Electrical and electronic goods wholesaling (not elsewhere classified) | ||||
| 46160 | Telecommunication goods wholesaling | ||||
| 47920 | Jewellery and watch wholesaling | ||||
| 47930 | Toy and sporting goods wholesaling | ||||
| 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 | ||
| 45210 | Petroleum product wholesaling (including product ownership to retail point-of-sale) | ||||
| 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 and support services | 47990 | Wholesaling (not elsewhere classified) | ||
| 51110 | In-store retail support services | ||||
| 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 | Motorcycle 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 new and used 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 | ||
| 52331 | Houseware retailing | ||||
| 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) | ||||
| 52595 | Non-store retailing | ||||
| 52597 | Retail commission-based buying or selling (or both) | ||||
| 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 | ||||
| 52520 | Antique and used goods retailing | ||||
| 52530 | Garden supplies retailing | ||||
| 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 | Inter-urban 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 Part 101, 103, 104, 105, 106, or 115 | ||||
| 501 | Water and scenic transport | 63010 | Coastal or international water transport (vessels over 45 metres in length and 500 tonnes displacement) | ||
| 63020 | Coastal or international water transport (vessels 45 metres in 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 agents and freight-forwarding services (no 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 and customs and shipping agents (including handling of goods) | ||||
| 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 | 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 | ||
| 77300 | Non-financial assets leasing and investment (including franchisors) | ||||
| 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) | ||||
| 91111 | Post-production and digital visual effects 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 services and related consulting services | ||
| 723 | Management and 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 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) | 84500 | Sports and physical recreation instruction | ||
| 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 | ||||
| 93185 | Sport and physical recreation—squash or badminton | ||||
| 93186 | Sport and physical recreation—swimming | ||||
| 93187 | Sport and physical recreation—tennis | ||||
| 93188 | Sport and physical recreation—waterskiing | ||||
| 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 | ||||
| 93300 | Amusement parks and centres operation | ||||
| 93400 | Amusement and other recreation activities (not elsewhere classified) | ||||
| 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) | 93112 | Dog racing activities | ||
| 93170 | Sport and physical recreation—community rugby | ||||
| 93182 | Sport and physical recreation—snow skiing | ||||
| 93199 | Sport and physical recreation—netball | ||||
| 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 | ||||
| 93194 | Sport and physical recreation—professional cricket | ||||
| 93198 | Sport and physical recreation—motor racing | ||||
| 93410 | Alpine and white-water recreation activities | ||||
| 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 | ||||
| 93175 | Sport and physical recreation—professional sport (not elsewhere classified) | ||||
| 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—motorcycling | ||||
| 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 5 Levy risk groups for experience period tax year 1 April 2013 to 31 March 2014
| LRG | LRG description | Classification unit number | Classification unit | ||
|---|---|---|---|---|---|
| 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 | Dairy, sugar, and confectionery manufacturing and packaging | 21210 | Milk and cream processing | ||
| 21220 | Ice cream manufacturing | ||||
| 21290 | Cheese and other dairy product manufacturing (not elsewhere classified) | ||||
| 21710 | Sugar manufacturing | ||||
| 21720 | Confectionery manufacturing | ||||
| 78670 | Packaging services | ||||
| 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, meat, and grain product manufacturing | 21120 | Poultry processing | ||
| 21130 | Cured meat and smallgoods manufacturing | ||||
| 21510 | Grain mill product manufacturing | ||||
| 21730 | Seafood processing (other than on board vessels) | ||||
| 119 | Meat processing | 21110 | Meat processing | ||
| 121 | Beverage, tobacco, and snack manufacturing | 21795 | Potato crisps and corn crisps 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 | ||||
| 27630 | Nut, bolt, screw, and rivet manufacturing | ||||
| 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 | ||||
| 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 | 28130 | Automotive electrical components 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 | ||||
| 28520 | Electric cable and wire manufacturing | ||||
| 28540 | Electric lighting equipment manufacturing | ||||
| 28590 | Electrical equipment manufacturing (not elsewhere classified) | ||||
| 233 | Automotive and transport manufacturing | 28110 | Motor vehicle 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) | 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 | ||||
| 29220 | Metal furniture 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) | ||||
| 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 | Commission-based 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, electronic, and specialty goods wholesaling | 46120 | Professional and scientific goods wholesaling | ||
| 46130 | Computer and computer peripherals wholesaling | ||||
| 46150 | Electrical and electronic goods wholesaling (not elsewhere classified) | ||||
| 46160 | Telecommunication goods wholesaling | ||||
| 47920 | Jewellery and watch wholesaling | ||||
| 47930 | Toy and sporting goods wholesaling | ||||
| 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 | ||
| 45210 | Petroleum product wholesaling (including product ownership to retail point-of-sale) | ||||
| 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 and support services | 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 | Motorcycle 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 | ||
| 52331 | Houseware retailing | ||||
| 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) | ||||
| 52595 | Non-store retailing | ||||
| 52597 | Retail commission-based buying or selling (or both) | ||||
| 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 | ||||
| 52520 | Antique and used goods retailing | ||||
| 52530 | Garden supplies retailing | ||||
| 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 | Inter-urban 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 Part 101, 103, 104, 105, 106, or 115 | ||||
| 501 | Water and scenic transport | 63010 | Coastal or international water transport (vessels over 45 metres in length and 500 tonnes displacement) | ||
| 63020 | Coastal or international water transport (vessels 45 metres in 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 | 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 | ||
| 77300 | Non-financial assets leasing and investment (including franchisors) | ||||
| 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) | ||||
| 91111 | Post-production services and other motion picture and video activities (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 | ||
| 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) | 84500 | Sports and physical recreation instruction | ||
| 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 | ||||
| 93185 | Sport and physical recreation—squash or badminton | ||||
| 93186 | Sport and physical recreation—swimming | ||||
| 93187 | Sport and physical recreation—tennis | ||||
| 93188 | Sport and physical recreation—waterskiing | ||||
| 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 | ||||
| 93300 | Amusement parks and centres operation | ||||
| 93400 | Amusement and other recreation activities (not elsewhere classified) | ||||
| 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) | 93112 | Dog racing activities | ||
| 93170 | Sport and physical recreation—community rugby | ||||
| 93182 | Sport and physical recreation—snow skiing | ||||
| 93199 | Sport and physical recreation—netball | ||||
| 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 | ||||
| 93194 | Sport and physical recreation—professional cricket | ||||
| 93198 | Sport and physical recreation—motor racing | ||||
| 93410 | Alpine and white-water recreation activities | ||||
| 919 | (high-risk group) | 93110 | Horse racing activities—thoroughbred and other (not elsewhere classified) | ||
| 93114 | Horse racing activities—thoroughbred racing—jockeys | ||||
| 93175 | Sport and physical recreation—professional sport (not elsewhere classified) | ||||
| 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—motorcycling | ||||
| 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,
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, which come into force on 1 April 2017, revoke and replace the Accident Compensation (Experience Rating) Regulations 2016 (the 2016 regulations). Experience rating adjusts the amount of a person’s Work Account levy in line with the accident compensation claims attributable to the person that are payable from the Work Account and that qualify for experience rating.
To date, the rates of levies and classification of industries or risks have been reviewed and set every year. These regulations discontinue that annual cycle and begin a biennial cycle of reviewing and setting rates of levies and classification of industries or risks to apply for 2 years. These regulations relate to levies payable for the 2017/18 levy year and the 2018/19 levy year, and are based on 3-year experience periods specified in the definition of experience period in regulation 6.
The classification units in each of the years that form an experience period are set out in Schedules 2 to 5. These schedules are aligned to the current year’s levy risk groups.
In these regulations,—
Schedule 1 is new. It sets out the classification units and levy risk groups that will apply in the 2017/18 levy year and the 2018/19 levy year (the current levy risk groups):
Schedule 2 sets out the classification units that applied in the 2016/17 levy year (but revised to align with the current levy risk groups):
Schedule 3 sets out the classification units that applied in the 2015/16 levy year (but revised to align with the current levy risk groups):
Schedule 4 sets out the classification units that applied in the 2014/15 levy year. It is the same as Schedule 2 of the 2016 regulations (but revised to align with the current levy risk groups):
Schedule 5 sets out the classification units that applied in the 2013/14 levy year. It is the same as Schedule 3 of the 2016 regulations (but revised to align with the current levy risk groups).
The main changes that have been made to the schedules, compared with the 2016 regulations, are that—
CU28130 (Automotive electrical components manufacturing) is moved from levy risk group 233 (Automotive and transport manufacturing) to levy risk group 231 (Aviation, electronic, and electrical manufacturing):
CU45210 (Petroleum product wholesaling, including product ownership to retail point-of-sale) is moved from levy risk group 331 (Petroleum product and specialty wholesaling) to levy risk group 371 (Wholesale trade (low-risk group)):
CU46120 (Professional and scientific group wholesaling) is moved from levy risk group 331 (Petroleum product and specialty wholesaling) to levy risk group 341 (Electrical, electronic, and specialty goods wholesaling):
CU46130 (Computer and computer peripherals wholesaling) is moved from levy risk group 331 (Petroleum product and specialty wholesaling) to levy risk group 341 (Electrical, electronic, and specialty goods wholesaling):
CU46160 (Telecommunication goods wholesaling) is moved from levy risk group 331 (Petroleum product and specialty wholesaling) to levy risk group 341 (Electrical, electronic, and specialty goods wholesaling):
CU47920 (Jewellery and watch wholesaling) is moved from levy risk group 331 (Petroleum product and specialty wholesaling) to levy risk group 341 (Electrical, electronic, and specialty goods wholesaling):
CU47930 (Toys and sporting goods wholesaling) is moved from levy risk group 331 (Petroleum product and specialty wholesaling) to levy risk group 341 (Electrical, electronic, and specialty goods wholesaling):
CU84500 (Sports and physical recreation instruction) is moved from levy risk group 915 (Sporting and recreational activities (medium-risk group)) to levy risk group 911 (Sporting and recreational activities (lower-risk group)):
Levy risk group 331 (Petroleum product and specialty wholesaling) has been renamed levy risk group 331 (Commission-based wholesaling):
Levy risk group 341 (Electrical and electronic goods wholesaling) has been renamed levy risk group 341 (Electrical, electronic, and specialty goods wholesaling).
Regulatory impact statement
The Ministry of Business, Innovation, and Employment produced a regulatory impact statement/regulatory impact statement on 28 November 2016 to help inform the decisions taken by the Government relating to the contents of this instrument.
A copy of this regulatory impact statement can be found at—
Date of notification in Gazette: 23 February 2017.
Reprints notes
1 General
This is a reprint of the Accident Compensation (Experience Rating) Regulations 2017 that incorporates all the amendments to those regulations as at the date of the last amendment to them.
2 Legal status
Reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by any amendments to that enactment. Section 18 of the Legislation Act 2012 provides that this reprint, published in electronic form, has the status of an official version under section 17 of that Act. A printed version of the reprint produced directly from this official electronic version also has official status.
3 Editorial and format changes
Editorial and format changes to reprints are made using the powers under sections 24 to 26 of the Legislation Act 2012. See also http://www.pco.parliament.govt.nz/editorial-conventions/.
4 Amendments incorporated in this reprint
Accident Compensation (Experience Rating) Regulations 2019 (LI 2019/38): regulation 24(1)