Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698749960908.pdf (New Zealand)
Reprint as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 (SR 2009/17) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009: revoked, on 1 April 2010, by regulation 55(1)(a) of the Accident Compensation (Work Account Levies) Regulations 2010 (SR 2010/74).
Anand Satyanand, Governor-General Order in Council At Wellington this 23rd day of February 2009 Present: His Excellency the Governor-General in Council Note Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint.

A general outline of these changes is set out in the notes at the end of this reprint, together with other explanatory material about this reprint.

These regulations are administered by the Department of Labour.
1 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Pursuant to sections 244, 329, and 333 of the Injury Prevention, Re- habilitation, and Compensation Act 2001, His Excellency the Gov- ernor-General, acting on the advice and with the consent of the Ex- ecutive Council, makes the following regulations.
Contents Title Commencement Interpretation Period to which levy relates Part 1 Work Account levy Calculation of Work Account levy payable by employers and private domestic workers Calculation of Work Account levy payable by self-employed persons Work Account levy subject to adjustments Maximum earnings on which levy payable Minimum levies to be paid by certain people earning less than stated amount or without earnings history Part 2 Persons purchasing compensation Application of this Part Corporation to determine compensation levy Base compensation levy Non-abatement part Self-employed person must pay either compensation levy or Work Account levy Part 3 Downward adjustments to Work Account levy or compensation levy based on safety management practices Subpart 1—General provisions relating to downward adjustments to Work Account levy or compensation levy Limits on entitlement to downward adjustments Auditors Decisions made under this Part Page Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Subpart 2—Downward adjustments for all employers or self-employed persons Downward adjustments Basis of downward adjustments Employer or self-employed person may apply for audit Determination of applications for audit Restrictions on further applications for audits for downward adjustment Application of downward adjustments Administration of downward adjustments Corporation may require further audit in certain circumstances Subpart 3—Downward adjustments for certain employers or self-employed persons Interpretation Application of this subpart Downward adjustments Basis of downward adjustments Employer or self-employed person may apply for downward adjustment Determination of applications for downward adjustment Audits Application of downward adjustments Person for whom downward adjustment made must submit annual declaration Consequences of failure to submit annual declaration
 Consequences if annual declaration discloses this subpart no longer applies or self-assessment no longer current Corporation may require further audit in certain circumstances Restriction on further applications for downward adjustment Administration of downward adjustments Part 4 Upward adjustments to Work Account levy based on employer’s safety management practices Auditors Upward adjustments Basis of upward adjustments Further audits after upward adjustment Application of upward adjustment to levy Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Administration of upward adjustments Part 5 Miscellaneous Collection of Work Account levy Interest rate on Work Account levy overpaid Levy exclusive of GST Amount of levy exempt from payment Continuation of adjustments Revocation and saving Schedule 1 Classifications and levy rates for employers and private domestic workers Schedule 2 Classifications and levy rates for self-employed persons Schedule 3 Classifications and levy rates for purchase of agreed level of weekly compensation Schedule 4 Classifications in respect of which downward adjustments to Work Account levy or compensation levy may be made 27 27 28 28 28 28 29 30 50 70 97 Regulations Title These regulations are the Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009.
Commencement These regulations come into force on 1 April 2009.
Interpretation In these regulations, unless the context otherwise requires,— Act means the Injury Prevention, Rehabilitation, and Com- pensation Act 2001 applicant means an applicant for a downward adjustment under Part 3 r 1 45 46 47 48 49 50 51 1 2 3 4 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 r 3 approved auditor means a person approved by the chief ex- ecutive under regulation 16(1) or 40(1) to conduct an audit for the purposes of Part 3 or 4, as the case may be chief executive means the chief executive of the Corporation classified means classified for the purpose of section 170 of the Act compensation levy means the levy payable by self-employed persons and shareholder-employees to purchase and maintain weekly compensation under section 208 of the Act, calculated by the Corporation under regulation 11 Corporation means the Accident Compensation Corporation continued by section 259 of the Act downward adjustment means a downward adjustment to— (a) (b) the Work Account levy payable by an employer; or the Work Account levy or compensation levy payable by a self-employed person downward audit, in relation to an employer or self-employed person, means an audit of the employer’s or self-employed person’s safety management practices conducted on the basis described in regulation 19 or 29 downward audit tool means an audit tool approved by the Minister under section 175(4) of the Act as a basis for deter- mining whether to make a downward adjustment tax year has the same meaning as in section YA 1 of the In- come Tax Act 2007 for the purposes of furnishing a return of income under the Tax Administration Act 1994 upward adjustment means an upward adjustment to the Work Account levy payable by an employer upward audit, in relation to an employer, means an audit of the employer’s safety management practices conducted on the basis described in regulation 42 upward audit tool means an audit tool approved by the Min- ister under section 175(4) of the Act and specially designed for the purposes of section 180 of the Act Work Account levy means the levy payable by— (a) (b) an employer under section 168 of the Act: a private domestic worker under section 168A of the Act: 5 r 4 4 (1) (2) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 (c) a self-employed person under section 168B of the Act.
Period to which levy relates There is prescribed for the purposes of these regulations the period comprising— (a) the tax year commencing on 1 April 2009 and ending with the close of 31 March 2010; and any tax year commencing on or after 1 April 2010.

(b) The Work Account levy and the compensation levy relate to the period prescribed by subclause (1).
Part 1 Work Account levy 5 Calculation of Work Account levy payable by employers and private domestic workers The amount of Work Account levy payable by employ- ers and private domestic workers is calculated using the following formula: c 100 × d where— c is,— (a) (b) in respect of an employer, the amount of earnings paid to the employer’s employ- ees in the tax year prescribed in regulation 4(1)(a) or (b), whichever applies; or in respect of a private domestic worker, the amount of earnings derived by the private domestic worker in the tax year prescribed in regulation 4(1)(a) or (b), whichever ap- plies d is the levy rate in Schedule 1 that applies to the classification unit in which the employer or pri- vate domestic worker is classified.
6 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Part 1 r 8 6 Calculation of Work Account levy payable by self-employed persons The amount of Work Account levy payable by self-em- ployed persons is calculated using the following for- mula: c 100 × d where— c is,— (a) (b) the amount of earnings derived by the self- employed person in the 2008/09 tax year or, if regulation 4(1)(b) applies, in the tax year immediately preceding the period that applies under regulation 4(1)(b); or if regulation 9 applies, the amount stated in regulation 9(b)(i) d is the levy rate in Schedule 2 that applies to the classification unit in which the self-employed person is classified.
7 8 (1) (2) Work Account levy subject to adjustments The amount of Work Account levy payable by an employer, private domestic worker, or self-employed person is subject to any adjustments under Part 3 and, in relation to employers, under Part 4.

Maximum earnings on which levy payable The maximum amount of earnings on which the Work Account levy is payable by an employer in respect of any 1 employee, or by a private domestic worker, in a tax year is $106,473.
The maximum amount of self-employed earnings in the 2008/09 tax year or, if regulation 4(1)(b) applies, in the tax year immediately preceding the period that applies under regulation 4(1)(b), on which a Work Account levy or compen- sation levy is payable by a self-employed person is $102,922.
7 Part 1 r 9 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Minimum levies to be paid by certain people earning less than stated amount or without earnings history This regulation applies to a person who, in the 2008/09 tax year or, if regulation 4(1)(b) applies, in the tax year immediately preceding the period that applies under regulation 4(1)(b),— works for an average of more than 30 hours a week as (a) a self-employed person; and either— (i) (ii) earns less than $23,400; or cannot provide an amount of earnings as a self- employed person, because he or she did not have earnings as a self-employed person in that tax year.
(b) Part 2 Persons purchasing compensation Application of this Part This Part applies to a self-employed person or shareholder-em- ployee who purchases weekly compensation from, and enters into an agreement with, the Corporation under sections 208 and 209 of the Act.

Corporation to determine compensation levy The compensation levy payable by a person to whom this Part applies must be paid at the levy rate stated in Schedule 3 for the classification unit in which the person is classified.
The Corporation must calculate the compensation levy payable by the person using the following formula: g + h where— g h is the amount of base compensation levy calculated ac- cording to regulation 12 is either— (a) the amount of the non-abatement part levy cal- culated under regulation 13, if that regulation ap- plies; or 0, if regulation 13 does not apply.
(b) 9 10 11 (1) (2) 8 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Part 2 r 14 (3) The compensation levy payable by a person under subclause (1) is subject to any adjustments under Part 3.
12 Base compensation levy The amount of base compensation levy payable by a person to whom this Part applies is calculated using the following formula: j × k 100 where— j is the agreed level of compensation purchased by the person under section 208 of the Act, adjusted to an annual equivalent figure is the appropriate levy rate stated in Schedule 3. k 13 (1) (2) Non-abatement part This regulation applies only to a person to whom this Part ap- plies who purchases weekly compensation under an agreement that does not make provision for the reduction, or progressive reduction, of the agreed level of weekly compensation in cir- cumstances set out in the agreement.
The amount of the non-abatement part of the compensation levy payable by a person to whom this regulation applies is calculated using the following formula: j × p 100 where— j p is the same amount as item j in the formula set out in regulation 12 is the appropriate non-abatement part rate stated in Schedule 3.
14 Self-employed person must pay either compensation levy or Work Account levy Nothing in these regulations limits or affects the obligation of a self-employed person to pay a Work Account levy for any 9 Part 3 r 15 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 period for which no agreement under section 208 of the Act has effect in relation to the person.
Part 3 Downward adjustments to Work Account levy or compensation levy based on safety management practices Subpart 1—General provisions relating to downward adjustments to Work Account levy or compensation levy Limits on entitlement to downward adjustments 15 (1) An employer or self-employed person may apply for, and the Corporation may make, a downward adjustment under either subpart 2 or 3 of this Part, but not under both subparts.
To avoid doubt, the Corporation may not make, at the same time, more than 1 downward adjustment for the same em- ployer or self-employed person in his or her capacity as an employer or self-employed person.

(2) Auditors 16 (1) Audits for the purposes of this Part (other than audits for the purposes of regulation 20(2)) must be conducted by an auditor approved by the chief executive for the purpose.
The chief executive must not approve a person to conduct audits of employers’ or self-employed persons’ safety man- agement practices for the purposes of these regulations unless satisfied that the person has the qualifications and experience to undertake the audits.
(2) Decisions made under this Part The following decisions are decisions of the Corporation: (a) a decision about whether to make a downward adjust- ment: a decision about which of the downward adjustments in regulation 18(2) applies: (b) 17 10 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Part 3 r 19 (c) (d) (e) a decision to discontinue or reduce a downward adjust- ment made after a further downward audit under regu- lation 25: a decision about whether subpart 2 or 3 of this Part ap- plies to an employer: a decision about whether to cancel or discontinue a downward adjustment under regulation 35, 36, or 37.
Subpart 2—Downward adjustments for all employers or self-employed persons 18 (1) (2) Downward adjustments The Corporation may make, under this subpart, a downward adjustment if a downward audit discloses that the employer’s or self-employed person’s safety management practices meet the standard required by the downward audit tool approved by the Minister for the purposes of this subpart.
The downward adjustment must be— (a) an adjustment of 10% if the downward audit discloses that the employer’s or self-employed person’s safety management practices meet, to a primary level only, the standard required by the downward audit tool; or an adjustment of 15% if the downward audit discloses that the employer’s or self-employed person’s safety management practices meet, to a secondary level but not a tertiary level, the standard required by the down- ward audit tool; or an adjustment of 20% if the downward audit discloses that the employer’s or self-employed person’s safety management practices meet, the standard required by the downward audit tool.
to a tertiary level, (b) (c) Basis of downward adjustments 19 (1) A downward adjustment under this subpart is based on an audit of the employer’s or self-employed person’s safety manage- ment practices conducted in accordance with the downward audit tool.
(2) An auditor conducting a downward audit may, but is not obliged to, allow the employer or self-employed person up 11 Part 3 r 20 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 (3) to 30 days to improve their safety management practices, or aspects of them, before finalising the auditor’s report.
The 30-day period begins when the auditor notifies the em- ployer or self-employed person of the safety management practices, or aspects of them, that could be improved.
Employer or self-employed person may apply for audit 20 (1) An employer or self-employed person may apply to the Cor- poration for a downward audit under regulation 19(1) to see— whether the employer or self-employed person qualifies (a) for a downward adjustment under this subpart; and if so, which of the downward adjustments in regulation 18(2) applies.
(b) (2) Every application under subclause (1) must be accompanied by a written notice, given by the applicant or (in the case of an employer that is a body corporate) an officer or employee of the applicant, containing— (a) a statement that the applicant has conducted the appli- cant’s own audit of the applicant’s safety management practices, based on the downward audit tool; and a declaration that, in the light of the results of the appli- cant’s own audit, the applicant (or officer or employee) believes that a downward audit by an approved audi- tor would meet the standard required by the downward audit tool.
(b) 21 (1) (2) (3) Determination of applications for audit The chief executive must decide which of the applicants who have made applications under regulation 20(1) will be audited.

In deciding, the chief executive may consider the declarations referred to in regulation 20(2)(b).

The chief executive must deal with applications in the order in which they are received.
(4) Within 10 working days after receiving an application under regulation 20(1), the Corporation must— (a) (b) decide whether or not to accept it; and give written notice to the applicant concerned of the Corporation’s decision and the reasons for it.
12 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Part 3 r 23 (5) 22 23 (1) For the purposes of this regulation, an application is to be treated as not having been received until the date on which the Corporation has received all the information it reasonably requires to enable it to consider the application.
Restrictions on further applications for audits for downward adjustment If a downward audit has previously been conducted on an ap- plication made by an applicant under regulation 20(1), the ap- plicant concerned may not apply for another downward audit under that regulation for at least 12 months after being noti- fied— (a) whether that previous downward audit discloses that the employer’s or self-employed person’s safety manage- ment practices meet the standard required by the down- ward audit tool; and if so, whether they meet the standard required to a pri- mary, secondary, or tertiary level.
(b) Application of downward adjustments If the Corporation decides to make a downward adjustment under this subpart, the appropriate adjustment (or that adjust- ment as modified by any reductions under regulation 25(3)) must be applied to the Work Account levy or the compensation levy payable by the employer or self-employed person during the period— (a) commencing on the first day of the month after the month in which the employer or self-employed person was notified of the decision; and ending on the earlier of— (i) (ii) the day 24 months later: the discontinuation of the adjustment under regu- lation 25(3).
(b) (2) (3) If a downward adjustment under this subpart will cease to apply to an employer’s or self-employed person’s Work Account levy or compensation levy on the expiration of a 24-month period, the Corporation must notify the employer or self-employed person of the date when the period will end.
The Corporation must comply with subclause (2)— 13 Part 3 r 24 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 (a) (b) not earlier than 3 months before the end of the period; and not later than 2 months before the end of the period.
24 Administration of downward adjustments If the Corporation decides to make a downward adjustment under this subpart after the employer or self-employed person has paid the Work Account levy or compensation levy for a period, the Corporation— (a) must pay the amount of the downward adjustment to the employer or self-employed person— (i) if the employer or self-employed person so re- quests; and if, after the adjustment, the employer or self-em- ployed person’s account is more than $100 in credit; or (ii) (b) must credit the amount of the adjustment to the em- ployer’s or self-employed person’s account to be offset against payment of the Work Account levy or compen- sation levy for the next period.
Corporation may require further audit in certain circumstances The Corporation may require an employer to undergo a further downward audit, at a time specified by the Corporation, if, since a downward adjustment made under this subpart to the employer’s Work Account levy took effect,— (a) there has been a fatal or serious injury at the employer’s workplace; or there has been a cluster of injuries at the employer’s workplace; or the Corporation has received complaints from an em- ployee or employees of the employer about safety standards at the employer’s workplace; or the ownership or control of the employer’s business has changed.
(b) (c) (d) The Corporation may require a self-employed person to undergo a further downward audit, at a time specified by the Corporation, if, since a downward adjustment under this 25 (1) (2) 14 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Part 3 r 26 subpart to the self-employed person’s Work Account levy or compensation levy took effect,— (a) the there has been a fatal or serious injury at self-employed person’s workplace; or there has been a cluster of injuries at the self-employed person’s workplace; or the Corporation has received complaints about safety standards at the self-employed person’s workplace; or the ownership or control of the self-employed person’s business has changed.
(b) (c) (d) (3) After the further downward audit, the Corporation may dis- continue or reduce the employer’s or self-employed person’s adjustment.

Promptly after deciding to discontinue or reduce the adjust- ment, the Corporation must give written notice of its decision to the employer or self-employed person.
(4) (5) A discontinuation or reduction of the adjustment takes effect on the first day of the month after the month in which the Cor- poration notifies the employer or self-employed person of its decision to discontinue or reduce the adjustment.

The Corporation may adjust the amount of monthly instal- ments of the Work Account levy or compensation levy payable by the employer or self-employed person on and after the day on which the discontinuation or reduction of the adjustment takes effect.
(6) Subpart 3—Downward adjustments for certain employers or self-employed persons 26 Interpretation In this subpart, unless the context otherwise requires,— appropriate experience means not less than 12 months’ ex- perience (in the aggregate) health and safety procedures includes— (a) (b) (c) hazard identification and management; and incident investigation; and employee training on health and safety matters (if ap- plicable); and emergency management procedures (d) 15 Part 3 r 27 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 prescribed downward adjustment period has the meaning given to it by regulation 33(3) relevant industry health and safety management back- in relation to a person, means any training or ground, appropriate experience in implementing health and safety procedures— (a) (b) that is relevant to the person’s workplace; and for which satisfactory evidence is available from the person responsible employee, in relation to an employer, means an employee of that employer who is responsible for that em- ployer’s health and safety management practices satisfactory evidence, in relation to a person’s relevant indus- try health and safety management background, includes— (a) a document that shows the person has successfully com- pleted a relevant training course; or a document that shows— (i) the person has been involved in maintaining a health and safety management system in a New Zealand workplace; and the nature and extent of that person’s involve- ment; and the period of that person’s involvement; or (iii) a written health and safety management plan that the person has implemented.
(ii) (b) (c) Application of this subpart This subpart applies— (a) to a person who— (i) is an employer, if either 1 of the following ap- plies: (A) the total liable earnings of the employer’s employees are equal less than $450,000 in the current tax year; or the employer employs 10 or fewer full- time-equivalent employees; or to or (B) (ii) is a self-employed person, if either 1 of the fol- lowing applies: 27 16 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Part 3 r 29 (B) (A) the person derived earnings, as a self-em- ployed person, that are equal to or less than $450,000 in the previous tax year; or the person employs 10 or fewer full-time- equivalent employees; and if the employer or self-employed person is classified in 1 of the classification units specified in Schedule 4; and if the Corporation is satisfied that the employer (or the employer’s responsible employee) or the self-employed person has a relevant industry health and safety man- agement background; and if the employer or self-employed person allows a down- ward audit (which may include an on-site audit) to be conducted of the employer’s or self-employed person’s safety management practices.
(b) (c) (d) 28 (1) Downward adjustments The Corporation may make, under this subpart, a downward adjustment if it is satisfied that— (a) this subpart applies to the employer or self-employed person; and the employer’s or self-employed person’s safety man- agement practices meet the standard required by the downward audit tool that applies to the classification unit in which the employer or self-employed person is classified.

(b) (2) The downward adjustment must be an adjustment of 10%.
Basis of downward adjustments 29 (1) A downward adjustment under this subpart is based on an audit of the employer’s or self-employed person’s safety man- agement practices conducted in accordance with the relevant downward audit tool.

(2) An auditor conducting a downward audit may, but is not obliged to, allow the employer or self-employed person up to 30 days to improve their safety management practices, or aspects of them, before finalising the auditor’s report.
17 Part 3 r 30 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 (3) The 30-day period begins when the auditor notifies the em- ployer or self-employed person of the safety management practices, or aspects of them, that could be improved.

30 Employer or self-employed person may apply for downward adjustment (1) An employer or self-employed person may apply to the Cor- poration for a downward adjustment under this subpart.
Every application under subclause (1) must include— (a) (2) (b) (c) (d) a declaration by the applicant (or, in the case of an em- ployer, the employer’s responsible employee) that this subpart applies to the applicant; and satisfactory evidence that the applicant (or, in the case of an employer, the employer’s responsible employee) has a relevant industry health and safety management background; and an assessment by the applicant (or, in the case of an employer, the employer’s responsible employee) of the applicant’s safety management practices, based on the relevant downward audit tool; and a declaration that the applicant (or, in the case of an em- ployer, the employer’s responsible employee) believes that the applicant’s safety management practices meet the standard required by the relevant downward audit tool.
31 (1) Determination of applications for downward adjustment The Corporation must deal with applications for downward adjustments under this subpart in the order in which they are received.

(2) After receiving an application, the Corporation must— decide whether this subpart applies to the applicant; and decide whether to make the downward adjustment.
(a) (b) The Corporation— (a) may consider the declarations referred to in regulation 30(2) in making any decision under subclause (2); and (b) must give the applicant written notice of that decision and the reasons for it.
(3) 18 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Part 3 r 34 Audits 32 (1) An approved auditor may conduct a downward audit under this subpart by either or both of the following means: (a) assessing the documentation included in the applicant’s application for a downward adjustment (whether the as- sessment is based on the documents or is conducted by means of an interview with the applicant or, in the case of an employer, the employer’s responsible employee): conducting an on-site audit of the applicant’s safety management practices.
(b) (2) 33 (1) (2) (3) 34 (1) To avoid doubt, subclause (1) does not require an approved auditor to conduct an on-site audit before determining whether the applicant’s safety management practices meet the standard required by a downward audit tool.
Application of downward adjustments If the Corporation decides to make a downward adjustment under this subpart, the appropriate adjustment must be applied to the Work Account levy or compensation levy payable by the employer or self-employed person during the prescribed downward adjustment period.

Subclause (1) is subject to regulations 35, 36, and 37.
Prescribed downward adjustment period means the period comprising— (a) the tax year in which the applicant’s application for the downward adjustment under this subpart was received (that is, the period commencing on 1 April and ending on 31 March in that tax year); and the next 2 tax years.
(b) Person for whom downward adjustment made must submit annual declaration The Corporation must send to every employer or self-em- ployed person for whom the Corporation has made a down- ward adjustment under this subpart a written notice that the employer or self-employed person is required to submit a declaration under subclause (3).
19 Part 3 r 35 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 The written notice must be sent to the employer or self-em- ployed person each year of the prescribed downward adjust- ment period, before each anniversary of the date of the per- son’s application for the downward adjustment.
The employer or self-employed person must, within 6 months of the date of the written notice, submit to the Corporation a declaration that, at the time the declaration is made,— (a) this subpart continues to apply to the employer or self- employed person on the basis that the employer or self- employed person continues to meet the requirements in regulation 27(a) to (c); and the assessment that was included, in accordance with regulation 30(2)(c), in the employer’s or self-employed person’s application for the downward adjustment con- tinues to reflect the person’s safety management prac- tices.
(b) To avoid doubt, the requirement in subclause (3) applies only during the prescribed downward adjustment period.
Consequences of failure to submit annual declaration If an employer or self-employed person for whom the Corpor- ation has made a downward adjustment under this subpart fails to submit a declaration required by regulation 34(3) within the time required by that subclause, the Corporation— (a) may cancel the downward adjustment for the tax year in which the declaration was due; and (b) must discontinue the downward adjustment for the re- mainder of the prescribed downward adjustment period after the tax year in which the declaration was due.
If the downward adjustment is cancelled for a tax year under subclause (1)(a), the downward adjustment ceases to apply for the entire tax year (that is, the period commencing on 1 April and ending on 31 March in that tax year).
If the Corporation cancels the downward adjustment under subclause (1)(a) after the employer or self-employed person has paid the downward adjusted Work Account levy or com- pensation levy for that tax year, the Corporation may recover the amount of the adjustment made in that tax year.
(2) (3) (4) 35 (1) (2) (3) 20 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Part 3 r 36 (4) (5) 36 (1) If the Corporation cancels the downward adjustment under subclause (1)(a), or discontinues the downward adjustment under subclause (1)(b), before the employer or self-employed person has paid the downward adjusted Work Account levy or compensation levy for that tax year, the Corporation may ad- just the amount of any instalments of the Work Account levy or compensation levy payable by the employer or self-employed person for that tax year.
Promptly after deciding to cancel or discontinue the downward adjustment, the Corporation must give written notice of its de- cision to the employer or self-employed person.
Consequences if annual declaration discloses this subpart no longer applies or self-assessment no longer current This regulation applies if a declaration submitted by an em- ployer or self-employed person under regulation 34(3) dis- closes that— (a) this subpart no longer applies to the employer or self- employed person on the basis that the employer or self- employed person no longer meets the requirements in regulation 27(a) to (c); or the assessment that was included, in accordance with regulation 30(2)(c), in the employer’s or self-employed person’s application for the downward adjustment no longer reflects the employer’s or self-employed per- son’s safety management practices.
(b) (2) The Corporation— (a) may cancel the downward adjustment for the tax year in which the declaration was made; and (b) must discontinue the downward adjustment for the re- mainder of the prescribed downward adjustment period after the tax year in which the declaration was made.

If the downward adjustment is cancelled for a tax year under subclause (2)(a), the downward adjustment ceases to apply for the entire tax year (that is, the period commencing on 1 April and ending on 31 March in that tax year).
If the Corporation cancels the downward adjustment under subclause (2)(a) after the employer or self-employed person has paid the downward adjusted Work Account levy or com- (3) (4) 21 Part 3 r 37 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 pensation levy for that tax year, the Corporation may recover the amount of the adjustment made in that tax year.
If the Corporation cancels the downward adjustment under subclause (2)(a), or discontinues the downward adjustment under subclause (2)(b), before the employer or self-employed person has paid the downward adjusted Work Account levy or compensation levy for that tax year, the Corporation may ad- just the amount of any instalments of the Work Account levy or compensation levy payable by the employer or self-employed person for that tax year.
Promptly after deciding to cancel or discontinue the downward adjustment, the Corporation must give written notice of its de- cision to the employer or self-employed person.

If subclause (1)(a) applies, the employer or self-employed per- son may not make a new application for a downward adjust- ment until this subpart applies to the employer or self-em- ployed person.
If subclause (1)(b) applies, the employer or self-employed per- son may make a new application for a downward adjustment (in which case the provisions of this subpart must be complied with again).

Subclause (8) is subject to regulation 38(2).
Corporation may require further audit in certain circumstances The Corporation may require an employer to undergo a fur- ther downward audit, at a time specified by the Corporation, if, since a downward adjustment under this subpart to the em- ployer’s Work Account levy took effect,— (a) there has been a fatal or serious injury at the employer’s workplace; or there has been a cluster of injuries at the employer’s workplace; or the Corporation has received complaints about safety standards at the employer’s workplace; or the Corporation believes, on reasonable grounds, that— (i) this subpart does not apply to the employer; or (b) (c) (d) (5) (6) (7) (8) (9) 37 (1) 22 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Part 3 r 37 (ii) the assessment that was included, in accordance with regulation 30(2)(c), in the employer’s ap- plication for the downward adjustment does not reflect the employer’s safety management prac- tices; or (e) the ownership or control of the employer’s business has changed.
(2) (3) (b) (c) (d) The Corporation may require a self-employed person to undergo a further downward audit, at a time specified by the Corporation, if, since a downward adjustment under this subpart to the self-employed person’s Work Account levy or compensation levy took effect,— (a) there has been a fatal or serious injury at the self-em- ployed person’s workplace; or there has been a cluster of injuries at the self-employed person’s workplace; or the Corporation has received complaints about safety standards at the self-employed person’s workplace; or the Corporation believes, on reasonable grounds, that— this subpart does not apply to the self-employed (i) person; or the assessment that was included, in accordance with regulation 30(2)(c), in the self-employed person’s application for the downward adjust- ment does not reflect the self-employed person’s safety management practices; or (ii) (e) the ownership or control of the self-employed person’s business has changed.
If the employer’s or self-employed person’s safety manage- ment practices fail to meet the standard required in the further downward audit, the Corporation may— (a) cancel the downward adjustment for the tax year in which the further downward audit was conducted; and discontinue the downward adjustment for the remain- der of the prescribed downward adjustment period after the tax year in which the further downward audit was conducted.
(b) (4) If the downward adjustment is cancelled for a tax year under subclause (3)(a), the downward adjustment ceases to apply for 23 Part 3 r 38 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 the entire tax year (that is, the period commencing on 1 April and ending on 31 March in that tax year).
If the Corporation cancels the downward adjustment under subclause (3)(a) after the employer or self-employed person has paid the downward adjusted Work Account levy or com- pensation levy for that tax year, the Corporation may recover the amount of the adjustment made in that tax year.
If the Corporation cancels the downward adjustment under subclause (3)(a), or discontinues the downward adjustment under subclause (3)(b), before the employer or self-employed person has paid the downward adjusted Work Account levy or compensation levy for that tax year, the Corporation may ad- just the amount of any instalments of the Work Account levy or compensation levy payable by the employer or self-employed person for that tax year.
Promptly after deciding to cancel or discontinue the downward adjustment, the Corporation must give written notice of its de- cision to the employer or self-employed person.
Restriction on further applications for downward adjustment This regulation applies if— (a) an employer or self-employed person applies for a downward adjustment under this subpart and the Cor- poration decides not to make a downward adjustment because— (i) the employer or self-employed person is not a person to whom this subpart applies; or the employer’s or self-employed person’s safety management practices do not meet the standard required by a downward audit tool; or (ii) (b) the Corporation makes a downward adjustment, but then decides to cancel or discontinue the downward adjustment under regulation 35, 36, or 37.
If the employer or self-employed person makes a further ap- plication for a downward adjustment within 6 months of being notified of the Corporation’s decision referred to in subclause (1)(a) or (b), the Corporation may refuse to consider a further application.
(5) (6) (7) 38 (1) (2) 24 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Part 4 r 41 39 Administration of downward adjustments If the Corporation decides to make a downward adjustment under this subpart after the employer or self-employed person has paid the Work Account levy or compensation levy for a tax year during the prescribed downward adjustment period, the Corporation— (a) must pay the amount of the downward adjustment to the employer or self-employed person— (i) if the employer or self-employed person so re- quests; and if, after the downward adjustment, the em- ployer’s or self-employed person’s account is more than $100 in credit; or (ii) (b) otherwise, must credit the amount of the adjustment to the employer’s or self-employed person’s account to be offset against payment of the Work Account levy or compensation levy for the next period.
Part 4 Upward adjustments to Work Account levy based on employer’s safety management practices Auditors 40 (1) Audits for the purposes of this Part must be conducted by an auditor approved by the chief executive for the purpose.

The chief executive must not approve a person to conduct audits of employers’ safety management practices for the pur- poses of these regulations unless satisfied that the person has the qualifications and experience to undertake the audits.
(2) 41 (1) Upward adjustments The Corporation must make an upward adjustment of 50% if an upward audit discloses that the employer’s safety manage- ment practices fail to meet the standard required by the upward audit tool approved for the purposes of this Part.

(2) An upward adjustment made by the Corporation under section 180(2) of the Act must be an upward adjustment of 50%.
The following decisions are decisions of the Corporation: (3) 25 Part 4 r 42 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 (a) (b) a decision under subclause (1) that an upward audit dis- closes that the employer’s safety management practices fail to meet the standard required by the upward audit tool: a decision under section 180(2) of the Act to adjust an employer’s levy upwards without the completion of an audit.
Basis of upward adjustments An upward adjustment is based on an audit of an employer’s safety management practices conducted— (a) (b) at worksites selected by the Corporation; and on a reasonable day or days determined by the Corpor- ation; and by an auditor chosen by the Corporation; and in accordance with the upward audit tool.
(c) (d) Further audits after upward adjustment If an upward adjustment has taken effect in a tax year, the Corporation must arrange a further upward audit of the em- ployer to be conducted in every later tax year until an upward audit discloses that the employer’s safety management prac- tices meet the standard required by the upward audit tool.
Each further upward audit must be completed on a reasonable day or days determined by the Corporation after considering— the seriousness of the risks faced by the employer’s em- (a) ployees; and how much time the employer reasonably needs to ad- dress problems with the employer’s safety management practices identified in the most recent upward audit.
(b) The Corporation must not, under subclause (1), arrange for more than 1 upward audit of an employer’s safety management practices to be conducted in any tax year.
Application of upward adjustment to levy If an upward adjustment has taken effect in a tax year, the adjustment must be applied to the Work Account levy payable by the employer— (a) for that tax year; and 42 43 (1) (2) (3) 44 (1) 26 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Part 5 r 46 (b) for each following tax year in which— (i) an upward audit discloses that the employer’s safety management practices fail to meet the standard required by the upward audit tool; or no upward audit of the employer is conducted.
(ii) (2) 45 (1) (2) 46 If in any tax year an employer’s safety management practices meet the standard required by the upward audit tool following an audit under regulation 43, the upward adjustment to the Work Account levy payable by the employer ceases to apply for that tax year.
Administration of upward adjustments If in any tax year, after an employer has paid the Work Ac- count levy for that tax year (including the applicable upward adjustment to that levy), a further upward audit under regula- tion 43 discloses that the employer’s safety management prac- tices meet the standard required by the upward audit tool, the Corporation— (a) must pay the amount of the upward adjustment to the employer— (i) (ii) if the employer so requests; and if, after the adjustment, the employer’s account is more than $100 in credit; or (b) otherwise, must credit the amount of the adjustment to the employer’s account to be offset against payment of the Work Account levy for the next period.
The Corporation may adjust the amount of monthly instal- ments of the Work Account levy payable by an employer if the Corporation applies or ceases to apply an upward adjust- ment under regulation 44.

Part 5 Miscellaneous Collection of Work Account levy The Work Account levy for a tax year is payable in advance and may be collected by the Corporation at any time on or after the commencement of that year.
27 Part 5 r 47 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Interest rate on Work Account levy overpaid The interest rate payable on amounts that are refundable to employers under section 173(2)(a) of the Act is 6.00% per year.
Levy exclusive of GST The amount of any levy derived by applying the appropriate levy rate set out in the relevant schedule, and making any ad- justments under Part 3 or 4, is exclusive of any goods and ser- vices tax payable on that levy.
Amount of levy exempt from payment For the purposes of section 244 of the Act, the relevant exempt amount for any invoice that is issued to an employer or a self- employed person for the purposes of the Act and that includes the Work Account levy is set,— (a) (b) in the case of an employer, at $20; and in the case of a self-employed person, at $40.
Continuation of adjustments This regulation applies to an employer or a self-employed per- son if, in relation to that employer or self-employed person, the Corporation has made— (a) a downward adjustment under either of the following: subpart 2 of Part 3 of the Injury Prevention, Re- (i) habilitation, and Compensation (Work Account Levies) Regulations 2008; or subpart 2 of Part 3 of the Injury Prevention, Re- habilitation, and Compensation (Work Account Levies) Regulations 2007; or (ii) (b) a downward adjustment under either of the following: subpart 3 of Part 3 of the Injury Prevention, Re- (i) habilitation, and Compensation (Work Account Levies) Regulations 2008; or subpart 3 of Part 3 of the Injury Prevention, Re- habilitation, and Compensation (Work Account Levies) Regulations 2007; or (ii) (c) an upward adjustment under any of the following: 47 48 49 50 (1) 28 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Part 5 r 51 (i) (ii) (iii) Part 4 of the Injury Prevention, Rehabilita- tion, and Compensation (Work Account Levies) Regulations 2008; or Part 4 of the Injury Prevention, Rehabilita- tion, and Compensation (Work Account Levies) Regulations 2007; or the corresponding provisions of any other re- voked regulations made under the Act.
(2) However, this regulation applies only if the relevant adjust- ment was in force immediately before the commencement of these regulations.
(3) An employer or self-employed person to whom— (a) (b) (c) subclause (1)(a) applies must be treated as if the Corpor- ation had made the adjustment under subpart 2 of Part 3 of these regulations: subclause (1)(b) applies must be treated as if the Cor- poration had made the adjustment under subpart 3 of Part 3 of these regulations: subclause (1)(c) applies must be treated as if the Cor- poration had made the adjustment under Part 4 of these regulations.
To avoid doubt, the periods referred to in regulations 23 and 33 include any relevant periods before the commencement of these regulations.

Revocation and saving The Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2008 (SR 2008/42) are revoked.

(4) 51 (1) (2) Despite subclause (1), those regulations continue to apply with respect to the period commencing on 1 April 2008 and ending with 31 March 2009 as if they had not been revoked.
29 Schedule 1 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Schedule 1 Classifications and levy rates for employers and private domestic workers Classification unit number Classification unit 57100 Accommodation Accounting services Adhesive manufacturing Administrative services (not elsewhere classified) Adult, community, and other education (not else- where classified) Advertising services Aged care residential services Agricultural and construction machinery wholesaling Agricultural machinery and equipment manufactur- ing Agricultural product wholesaling (not elsewhere clas- sified) Agriculture and fishing support services (not else- where classified) Air conditioning and heating services Air operations under Civil Aviation Rules Part 133 or 135 Air operations under Civil Aviation Rules Part 137 Air operations under Civil Aviation Rules Parts 101, 103, 104, 105, and 106 Air transport under Civil Aviation Rules Part 121, 125, or 129 Aircraft manufacturing and repair services Airport operations and air transport support services (not elsewhere classified) Allied health services (not elsewhere classified) Alumina production Aluminium rolling, drawing, and extruding Aluminium smelting Ambulance services 78420 25491 78693 84400 78510 86130 46110 28610 45190 02190 42330 64040 02130 64050 64010 28240 66300 86390 27210 27310 27220 86330 30 r 5 Levy rate per $100 of earnings ($) 0.59 0.04 0.42 0.18 0.19 0.21 1.25 0.64 1.48 0.52 1.64 0.84 1.97 1.97 1.97 0.46 0.48 0.45 0.20 0.89 1.28 0.89 1.25 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number Classification unit 93400 Amusement and other recreation activities (not else- where classified) Amusement parks and centres operation Antique and used goods retailing Apple and pear growing Architectural aluminium product manufacturing Architectural services Arts education Automotive body, paint, and interior
 repair and main- tenance Automotive electrical components manufacturing Automotive electrical services Automotive repair and maintenance (not elsewhere classified) Auxiliary finance and investment services (not else- where classified) Auxiliary insurance services Bakery product manufacturing (non-factory based) Banking Basic chemical product manufacturing (not elsewhere classified) Basic inorganic chemical manufacturing Basic non-ferrous metal manufacturing (not else- where classified) Basic non-ferrous metal product manufacturing (not elsewhere classified) Basic organic chemical manufacturing Basic polymer manufacturing (not elsewhere classi- fied) Beef cattle farming Beekeeping Beer manufacturing Berry fruit growing Biscuit manufacturing (factory-based) 93300 52520 01150 27420 78210 84600 53230 28130 53220 53290 75190 75200 21640 73210 25490 25350 27290 27320 25340 25360 01250 01593 21820 01192 21630 Schedule 1 Levy rate per $100 of earnings ($) 2.77 0.66 0.68 1.17 1.28 0.04 0.19 0.88 0.92 0.68 0.88 0.07 0.07 0.87 0.07 0.42 0.22 0.89 1.09 0.61 1.21 1.96 1.96 0.47 1.17 0.97 31 Schedule 1 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 28220 Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) Boiler, tank, and other heavy gauge metal container manufacturing Book and magazine wholesaling Book publishing Bread manufacturing (factory-based) Bricklaying services Brothel-keeping, massage parlour, and prostitution services Building completion services—all tracted Building installation services (not elsewhere classi- fied) Building society operation trades subcon- Business and professional association services Cable and other subscription programming Cafes and restaurants Cake and pastry manufacturing (factory-based) Call centre operation Car retailing (including associated vehicle servicing) Car wholesaling Carpentry services
 Casino operation Catering services Cement and lime manufacturing Central banking Central government administration (not elsewhere classified) Ceramic product manufacturing (not elsewhere clas- sified) Cereal grain wholesaling Cereal, pasta, and baking-mix manufacturing Cheese and other dairy product manufacturing (not elsewhere classified) Levy rate per $100 of earnings ($) Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number Classification unit 87100 Child care services 86360 21900 01191 26210 25450 78660 52620 47220 22420 52210 57400 11010 63020 63010 84230 46220 28420 96291 86340 52341 46130 28410 78340 26350 42210 21720 Chiropractic and osteopathic services Cigarette and tobacco product manufacturing Citrus fruit growing Clay brick manufacturing Cleaning compound manufacturing Cleaning services and facilities management (not elsewhere classified) Clothing and footwear repair Clothing and footwear wholesaling Clothing manufacturing Clothing retailing Clubs (hospitality) Coal mining Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement) Combined primary and secondary education Commercial vehicle wholesaling Communications equipment manufacturing Community-based, multi-functional activities (not elsewhere classified) Community health centre operation Computer and computer peripherals retailing Computer and computer peripherals wholesaling Computer and electronic office equipment manufac- turing Computer systems design and
 related services Concrete product manufacturing Concreting services Confectionery manufacturing Schedule 1 Levy rate per $100 of earnings ($) 0.43 0.20 0.47 1.17 1.18 0.44 1.30 0.45 0.33 0.50 0.21 0.59 1.77 1.26 1.26 0.19 0.64 0.23 0.48 0.20 0.38 0.20 0.23 0.04 1.18 2.20 0.65 33 Schedule 1 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 14190 Construction material mining (not elsewhere classi- fied) Construction services (not elsewhere classified) Converted paper product manufacturing (not else- where classified) Copper, silver, lead, and zinc smelting and refining Corporate head office management services Correctional and detention services Corrugated paperboard and paperboard container manufacturing Cosmetic and toiletry preparation manufacturing Courier pick-up and delivery services Craft and gift retailing (not elsewhere classified) Creative artists, musicians, writers, and performers Credit reporting and debt collection services Credit union operation Crop growing (not elsewhere classified) Cured meat and smallgoods manufacturing Customs and shipping agency services (excluding handling of goods) Cut and sewn textile product manufacturing Dairy cattle farming Dairy produce wholesaling Data processing and web-hosting services Deer farming Defence Dental services Department stores Depository financial intermediation (not elsewhere classified) Diet and weight-reduction centre operation Directory and mailing-list publishing Document preparation services Levy rate per $100 of earnings ($) Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation,
 and Compensation (Work Account Levies) Regulations 2009 Classification unit number Classification unit 93112 Dog racing activities 28510 52610 84700 28520 28540 52342 46150 28590 42320 52340 36130 36101 36103 78330 28490 78320 78610 78230 52350 25410 27690 25310 75110 73400 Domestic appliance manufacturing (not elsewhere classified) Domestic appliance repair and maintenance Educational support services Electric cable and wire manufacturing Electric lighting equipment manufacturing Electrical and electronic goods retailing (not else- where classified) Electrical and electronic goods wholesaling (not else- where classified) Electrical equipment manufacturing (not elsewhere classified) Electrical services (including telecommunication ser- vices within buildings) Electrical, electronic, and gas appliance retailing Electricity generation (not elsewhere classified) Electricity line-system operation Electricity line-system operation (excluding mainten- ance and construction) Electronic (except domestic appliance) and precision equipment repair and maintenance Electronic equipment manufacturing (not elsewhere classified) Electronic information storage services Employment placement and recruitment services (no on-hired staff) Engineering design and engineering consulting ser- vices Entertainment media retailing Explosives manufacturing Fabricated metal product manufacturing (not else- where classified) Fertiliser manufacturing Financial asset broking services Financial asset investing Schedule 1 Levy rate per $100 of earnings ($) 2.77 0.48 0.88 0.18 0.97 0.48 0.38 0.20 0.48 0.84 0.38 0.29 1.19 0.29 0.08 0.48 0.08 0.18 0.21 0.21 0.42 1.30 1.21 0.07 0.07 35 Schedule 1 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 42341 Fire and security alarm installation services Fire protection and other emergency services (except police and ambulance services) Firewood,
 coal, and coke retailing Fish and seafood wholesaling Fish trawling, seining, and netting (including process- ing on board) Fishing (not elsewhere classified) Fixed space heating, cooling, and ventilation equip- ment manufacturing Floor covering retailing Floriculture production Flower retailing industry-specific machinery and Food and other equipment manufacturing (not elsewhere classified) Food and other specialised industrial machinery and equipment wholesaling Food product manufacturing (not elsewhere classi- fied) Footwear manufacturing Footwear retailing Foreign government representation Forest product and moss gathering and processing Forestry Forestry support services (excluding tree cutting and felling) Fossil fuel electricity generation Free-to-air television broadcasting Freight forwarding services Fresh meat, fish, and poultry retailing Fruit and tree nut growing (not elsewhere classified) Fruit and vegetable processing Fruit and vegetable retailing Fruit and vegetable wholesaling 96330 52592 47140 04130 04190 28670 52320 01120 52540 28630 46190 21790 22500 52220 81300 03021 03010 03030 36110 91220 66420 51210 01190 21300 51220 47150 36 Levy rate per $100 of earnings ($) 0.84 1.12 1.76 0.97 3.68 1.68 0.97 0.68 1.17 0.21 0.97 0.33 1.21 0.50 0.21 0.08 1.66 3.26 3.32 0.29 0.13 1.24 0.87 1.17 0.83 0.87 0.74 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number Classification unit 95240 Funeral, crematorium, and cemetery services 47320 29290 52310 93290 52530 95250 36200 74220 86210 26100 42450 13140 95190 01220 01210 21510 67010 01140 14110 47191 47190 95260 52330 45390 93130 86391 74210 41220 77430 Furniture and floor coverings wholesaling Furniture manufacturing (not elsewhere classified) Furniture retailing Gambling activities (not elsewhere classified) Garden supplies retailing Gardening and turf management services Gas supply General insurance General practice
 medical services Glass and glass product manufacturing Glazing services Gold ore mining Goods and equipment rental and hiring (not elsewhere classified) Grain and sheep or grain and beef cattle farming Grain growing Grain mill product manufacturing Grain storage services Grape growing Gravel and sand quarrying Grocery wholesaling—multiple product ranges Grocery wholesaling (not elsewhere classified) Hairdressing and beauty services Hardware and building supplies retailing Hardware goods wholesaling (not elsewhere classi- fied) Health and fitness centres and gymnasia operation Health care services (not elsewhere classified) Health insurance Heavy and civil engineering construction (not else- where classified) Heavy machinery and scaffolding rental and hiring Schedule 1 Levy rate per $100 of earnings ($) Schedule 1 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 84310 Higher education (undergraduate and postgraduate courses) Hire of construction machinery and cranes with oper- ator Holder investor farms and livestock Horse and dog racing administration and track oper- ation Horse farming and horse agistment Horse racing activities—harness racing Horse racing activities—harness racing—drivers Horse racing activities—thoroughbred and other (not elsewhere classified) Horse racing activities—thoroughbred racing—jock- eys Hospitals (except psychiatric hospitals) House construction Houseware retailing Human pharmaceutical and medicinal product manu- facturing Hunting and trapping Hydroelectricity generation Ice cream manufacturing Industrial and agricultural chemical product whole- saling Industrial gas manufacturing Information services (not elsewhere classified) Inland water transport (except passenger
 only) Interest group services (not elsewhere classified) Internet publishing and broadcasting Internet service providers and web search portals Interurban and rural bus transport Investigation and security services Iron and steel casting Iron and steel forging Levy rate per $100 of earnings ($) Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number Classification unit 13110 Iron ore mining 27110 29410 47920 81200 47390 01170 22390 96220 86131 78622 78621 78620 41222 42510 95210 22620 22611 78410 92100 74110 28650 04150 47170 51230 01590 81130 23110 Iron smelting and steel manufacturing Jewellery and silverware manufacturing Jewellery and watch wholesaling Justice Kitchenware and diningware wholesaling Kiwifruit growing Knitted product manufacturing Labour association services Labour supply services (nursing, medical, and dental) Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) Labour supply services (on-hired staff—non-office work—including up to 30% office work) Labour supply services (on-hired staff—office work- ers only) Land development and subdivision Landscape construction services Laundry and dry-cleaning services Leather and leather substitute goods manufacturing Leather tanning, fellmongery, and fur dressing Legal services Libraries and archives Life insurance Lifting and material-handling equipment manufactur- ing Line fishing (including processing on board) Liquor and tobacco product wholesaling Liquor retailing Livestock farming (not elsewhere classified) Local government administration (not elsewhere clas- sified) Log sawmilling
 Schedule 1 Levy rate per $100 of earnings ($) 1.77 1.04 0.23 0.33 0.07 0.52 1.17 0.50 0.21 1.15 1.00 2.20 0.18 1.83 2.11 1.12 0.71 2.06 0.04 0.18 0.07 0.97 3.68 0.20 0.87 1.96 0.21 2.81 39 Schedule 1 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 03020 Logging Lottery operation Machine tool and parts manufacturing Machinery and equipment manufacturing (not else- where classified) Machinery and equipment repair and maintenance (not elsewhere classified) Magazine and other periodical publishing Management advice and related consulting services Manchester and textile goods retailing (not elsewhere classified) Manufacturing (not elsewhere classified) Marine equipment retailing Market research and statistical services Mattress manufacturing Meat and food inspection services Meat processing Meat, poultry, and smallgoods wholesaling Medical and surgical equipment and prosthetics manufacturing Metal and mineral wholesaling Metal container manufacturing (not elsewhere classi- fied) Metal furniture manufacturing Metal ore mining (not elsewhere classified) Metal roof and guttering manufacturing (except alu- minium) Midwifery services Milk and cream processing Mineral exploration Mineral sand mining Mining and construction machinery manufacturing Mining and quarrying (not elsewhere classified) Mining support services (not elsewhere classified) 93210 28640 28690 28680 24221 78550 52230 29490 52450 78530 29230 21111 21110 47110 28320 45220 27510 29220 13190 27430 86132 21210 15130 13150 28620 14200 15200 40 Levy rate per $100 of earnings ($) 3.26 0.24 0.97 1.48 0.88 0.10 0.21 0.21 1.00 0.42 0.04 1.00 1.18 4.05 0.97 0.23 1.28 0.82 1.48 1.77 1.23 1.15 1.04 1.77 1.77 1.48 1.77 1.77 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number Classification unit 91120 Motion picture
 and video distribution 91110 91130 53120 77420 28120 46240 28110 46230 28190 53140 92200 01692 92510 24234 25590 22140 92390 52430 24211 73300 27330 77300 26400 41130 77120 52595 01110 Motion picture and video production Motion picture exhibition Motor cycle retailing (including associated vehicle servicing) Motor vehicle and transport equipment rental and hir- ing (not elsewhere classified) Motor vehicle body and trailer manufacturing Motor vehicle dismantling and used-part wholesaling Motor vehicle manufacturing Motor vehicle new-part wholesaling Motor vehicle parts manufacturing (not elsewhere classified) Motor vehicle parts retailing Museum operation Mushroom growing Music and other sound recording activities (not else- where classified) Music publishing Natural rubber product manufacturing Natural textile manufacturing Nature reserve and conservation park operation Newspaper and book retailing Newspaper publishing Non-depository financing Non-ferrous metal casting and forging Non-financial assets leasing and investment Non-metallic mineral product manufacturing (not elsewhere classified) Non-residential building construction Non-residential property operators and developers (excluding construction) Non-store retailing Nursery production Schedule 1 Levy rate per $100 of earnings ($) 0.13 0.16 0.13 0.42 0.76 1.48 1.22 0.92 0.42 0.92 0.42 0.21 1.17 0.18 0.10 1.03 1.92 0.86 0.21 0.10 0.07 1.09 0.37 1.18 2.20 0.37 0.68 1.17 41 Schedule 1 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 27630 Nut, bolt, screw, and rivet manufacturing Office administrative services Offshore aquaculture Oil and fat manufacturing Oil and gas extraction Olive growing On-selling electricity and electricity market operation Onshore aquaculture Optometry and optical dispensing Packaging services Paint and coatings manufacturing Painting and decorating services Paper bag and
 sack manufacturing Paper product wholesaling Paper stationery manufacturing Parking services Parole or probationary services Passenger car and minibus rental and hiring Pathology and diagnostic imaging services Performing arts operation Performing arts venue operation Personal accessories retailing (not elsewhere classi- fied) Personal services (not elsewhere classified) Pest control services, except agricultural and forestry Pesticide manufacturing Petroleum and coal product manufacturing (not else- where classified) Petroleum and natural gas exploration Petroleum fuel retailing (including associated vehicle servicing) Petroleum product wholesaling (including product ownership to retail point-of-sale) 78540 04210 21400 12000 01180 36102 04220 86320 78670 25420 42440 23340 47950 24110 66110 87292 77410 86310 92410 92520 52560 95290 78650 25440 25200 15110 53210 45210 42 Levy rate per $100 of earnings ($) 1.28 0.18 1.65 0.83 0.22 1.17 0.29 1.64 0.05 0.60 0.42 2.09 0.55 0.33 0.55 0.48 0.07 0.27 0.20 0.39 0.39 0.68 0.48 1.30 0.44 1.21 1.66 0.42 0.20 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number Classification unit 25100 Petroleum refining and petroleum fuel manufacturing 47960 52510 95220 28310 86350 01510 65010 26320 42410 45391 42310 96310 25630 25650 25661 66230 71110 91111 21795 01420 01410 21120 04120 29110 29190 21740 84100 Pharmaceutical and toiletry goods wholesaling Pharmaceutical, cosmetic, and toiletry goods retailing Photographic film processing Photographic, optical, and ophthalmic equipment manufacturing Physiotherapy services Pig farming Pipeline transport Plaster and gypsum product manufacturing Plastering and ceiling services Plumbing goods wholesaling Plumbing services Police services Polymer film and sheet packaging material manufac- turing Polymer foam product manufacturing Polymer product manufacturing (not elsewhere clas- sified) Port and water
 transport terminal and marina oper- ations Postal services Post-production services and other motion picture and video activities (not elsewhere classified) Potato crisps and corn crisps manufacturing Poultry farming (eggs) Poultry farming (meat) Poultry processing Prawn fishing Prefabricated metal building manufacturing Prefabricated wooden building manufacturing Prepared animal and bird feed manufacturing Preschool education Schedule 1 Levy rate per $100 of earnings ($) 0.22 0.20 0.21 0.21 0.23 0.20 1.96 0.22 1.18 2.10 0.52 1.42 0.53 0.83 0.83 0.83 1.26 1.10 0.16 0.65 1.20 1.20 1.99 3.67 1.30 1.68 0.97 0.43 43 Schedule 1 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 84210 Primary education Printing Printing support services Private households employing staff Professional and scientific equipment manufacturing (not elsewhere classified) Professional and scientific goods wholesaling Professional photographic services Professional, scientific, and technical services (not elsewhere classified) Psychiatric hospitals and psychiatric services (not elsewhere classified) Public order and safety services (not elsewhere clas- sified) Publishing (not elsewhere classified) (except soft- ware, music, and Internet) Pubs, taverns, and bars Pulp, paper, and paperboard manufacturing Pump and compressor manufacturing Radio broadcasting Rail freight transport Rail passenger transport Railway rolling stock manufacturing and repair ser- vices Ready-mixed concrete manufacturing Real estate services Reconstituted wood product manufacturing Regulatory services (licensing and inspection) (not elsewhere classified) Religious organisations and services Repair and maintenance (not elsewhere classified) Reproduction of recorded media Residential building construction (not elsewhere clas- sified) Residential care services (not elsewhere classified) 24120 24130 97000 28390 46120
 95230 78291 86120 96360 24231 57200 23310 28660 91210 62000 62100 28230 26330 77200 23220 96400 96100 52690 24300 41120 87220 44 Levy rate per $100 of earnings ($) 0.19 0.41 0.41 0.48 0.23 0.20 0.08 0.23 0.54 0.20 0.10 0.59 0.56 0.97 0.13 2.12 2.12 1.48 1.72 0.14 0.98 0.60 0.21 0.45 0.23 2.24 1.25 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number Classification unit 77110 Residential property operators and developers (ex- cluding construction) Residential refuge operation Retail commission-based buying and/or selling Retail postal services Retirement village operation (with rest home or hos- pital facilities) Retirement village operation (without rest home or hospital facilities) Rigid and semi-rigid polymer product manufacturing Road and bridge construction Road freight transport Rock lobster and crab fishing or potting Roofing services Rope, cordage, and twine manufacturing Sanitary paper product manufacturing Scenic and sightseeing transport (excluding aviation) Scientific research services Scientific testing and analysis services Seafood processing (other than on board vessels) Secondary education Sewerage and drainage services Shearing services Sheep and beef cattle farming Sheep farming Sheet metal product manufacturing (except metal structural and container products) Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) Silver, lead, and zinc ore mining Site preparation services Social assistance services (not elsewhere classified) Soft drink, cordial, and syrup manufacturing 87222 52597 71111 87211 87210 25610 41210 61100 04110 42230 22230 23391 66500 78100 78290 21730 84220 37020 02120 01230 01240 27590 28210 13170 42100 87290 21810 Schedule 1 Levy rate per $100 of earnings ($) 0.37 0.20 0.60 0.21 1.15 1.15 0.83 1.81 2.31 3.68 2.21 2.32 0.85 1.26 0.21 0.23 1.99 0.19 1.16 3.40 1.97 1.97 1.23 2.35 1.77 1.81 1.15 0.47 45 Schedule 1 Injury
 Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 24235 Software publishing Solid waste collection services Specialised design services (not elsewhere classified) Specialised food retailing (not elsewhere classified) Specialist medical services Special-school education Spirit manufacturing Sport and camping equipment retailing Sport and physical recreation—boating or yachting Sport and physical recreation—community (not else- where classified) Sport and physical recreation—community cricket Sport and physical recreation—community rugby Sport and physical recreation—community rugby league Sport and physical recreation—cycling Sport and physical recreation—golf Sport and physical recreation—motor cycling Sport and physical recreation—motor racing Sport and physical recreation—netball Sport and physical recreation—professional cricket Sport and physical recreation—professional rugby Sport and physical recreation—professional rugby league Sport and physical recreation—professional sport (not elsewhere classified) Sport and physical recreation—snow skiing Sport and physical recreation—softball or baseball Sport and physical recreation—squash or badminton Sport and physical recreation—swimming Sport and physical recreation—tennis Sport and physical recreation—water skiing 96350 78520 51290 86220 84240 21840 52410 93192 93190 93174 93170 93171 93193 93195 93197 93198 93199 93194 93180 93181 93175 93182 93184 93185 93186 93187 93188 46 Levy rate per $100 of earnings ($) 0.16 2.13 0.21 0.87 0.05 0.19 0.47 0.21 0.66 0.66 0.66 0.66 0.66 0.66 0.66 2.77 2.77 0.66 8.06 8.06 8.06 5.07 2.77 0.66 0.66 0.66 0.66 0.66 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number Classification unit 93196 Sporting and recreational equine activities (not else- where classified) Sports and
 physical recreation instruction Sports and physical recreation venues, grounds, and facilities operation Spring and wire product manufacturing Stationery goods retailing Steel pipe and tube manufacturing Stevedoring services Stone fruit growing Store-based retailing (not elsewhere classified) Structural metal product manufacturing (not else- where classified) Structural steel erection services Structural steel fabricating Sugar manufacturing Superannuation funds Supermarket and grocery stores Surface coating and finishing Surveying and mapping services Synthetic resin and synthetic rubber manufacturing Synthetic textile manufacturing Takeaway food services Taxi and road transport (not elsewhere classified) Taxi organisations (excluding those that provide taxi services) Technical and vocational education and training Telecommunication goods wholesaling Telecommunications services (not elsewhere classi- fied) Textile finishing and textile product manufacturing (not elsewhere classified) Textile floor covering manufacturing Textile product wholesaling 84500 93120 27620 52460 27130 66210 01160 52590 27490 42240 27410 21710 74120 51100 27640 78220 25330 22120 51250 61230 61231 84320 46160 71230 22290 22220 47210 Schedule 1 Levy rate per $100 of earnings ($) 2.77 0.66 0.66 0.82 0.21 1.04 3.53 1.17 0.68 2.43 2.20 2.43 0.65 0.07 0.87 1.30 0.23 1.21 1.92 0.59 0.97 0.23 0.19 0.20 0.18 0.50 1.92 0.33 47 Schedule 1 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 42430 Tiling and carpeting services Timber resawing and dressing Timber wholesaling Toy and game retailing Toy and sporting goods wholesaling Toy, sporting, and recreational product manufacturing Trailer and motor vehicle retailing (not elsewhere classified) Trailer and motor vehicle wholesaling (not elsewhere classified) Transport (not elsewhere classified) Transport equipment manufacturing (not elsewhere
 classified) Transport support services (not elsewhere classified) Travel agency and tour arrangement services Turf growing Tyre manufacturing Tyre retailing Urban bus transport Utility network construction and maintenance ser- vices Vegetable growing Veneer and plywood manufacturing Veterinary pharmaceutical and medicinal product manufacturing Veterinary services Video and other electronic media rental and hiring Warehousing and storage services (not elsewhere classified) Waste collection services (not elsewhere classified) Waste remediation and materials recovery services Waste treatment and disposal services Watch and jewellery retailing Water passenger transport (river, lake, or harbour) 23130 45310 52420 47930 29420 53130 46221 65090 28290 66190 66410 01111 25510 53240 61220 41221 01130 23210 25431 86400 95110 67090 96380 96370 96340 52550 63031 48 Levy rate per $100 of earnings ($) 2.10 2.31 2.32 0.38 0.33 1.00 0.46 0.42 1.25 0.92 1.25 0.14 1.17 1.03 1.27 0.97 1.00 1.17 1.68 0.44 0.23 0.21 1.04 2.14 2.11 2.12 0.21 1.26 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number Classification unit 37010 Water supply 66290 28511 47990 47991 21830 71200 71210 23120 23290 29210 23230 22110 45111 92310 Water transport support services (not elsewhere clas- sified) Whiteware appliance manufacturing Wholesaling (not elsewhere classified) Wholesaling—commission-based or excluding stor- age and handling of goods Wine and alcoholic beverage manufacturing (not else- where classified) Wired telecommunications network operation Wireless telecommunications network operation (not elsewhere classified) Wood chipping Wood product manufacturing (not elsewhere classi- fied) Wooden furniture and upholstered seat manufacturing Wooden structural fittings and components manufac- turing Wool scouring Wool wholesaling Zoological and botanic gardens operation Schedule 1 Levy rate per $100 of
 earnings ($) 1.00 1.26 0.48 0.52 0.20 0.47 0.18 0.18 2.81 1.68 1.00 1.68 2.32 0.22 0.86 49 Schedule 2 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Schedule 2 Classifications and levy rates for self-employed persons Classification unit number Classification unit 57100 Accommodation Accounting services Adhesive manufacturing Administrative services (not elsewhere classified) Adult, community, and other education (not else- where classified) Advertising services Aged care residential services Agricultural and construction machinery wholesaling Agricultural machinery and equipment manufactur- ing Agricultural product wholesaling (not elsewhere clas- sified) Agriculture and fishing support services (not else- where classified) Air conditioning and heating services Air operations under Civil Aviation Rules Part 133 or 135 Air operations under Civil Aviation Rules Part 137 Air operations under Civil Aviation Rules Parts 101, 103, 104, 105, and 106 Air transport under Civil Aviation Rules Part 121, 125, or 129 Aircraft manufacturing and repair services Airport operations and air transport support services (not elsewhere classified) Allied health services (not elsewhere classified) Alumina production Aluminium rolling, drawing, and extruding Aluminium smelting Ambulance services 78420 25491 78693 84400 78510 86130 46110 28610 45190 02190 42330 64040 02130 64050 64010 28240 66300 86390 27210 27310 27220 86330 50 r 6 Levy rate per $100 of earnings ($) 0.72 0.07 0.43 0.40 0.20 0.25 1.41 0.77 1.62 0.62 1.77 1.11 2.20 3.70 2.20 0.75 0.54 0.75 0.24 0.89 1.38 0.89 1.25 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number Classification unit 93400 Amusement and other recreation activities (not else- where classified) Amusement parks and centres operation Antique and used goods retailing Apple and pear growing
 Architectural aluminium product manufacturing Architectural services Arts education Automotive body, paint, and interior repair and main- tenance Automotive electrical components manufacturing Automotive electrical services Automotive repair and maintenance (not elsewhere classified) Auxiliary finance and investment services (not else- where classified) Auxiliary insurance services Bakery product manufacturing (non-factory based) Banking Basic chemical product manufacturing (not elsewhere classified) Basic inorganic chemical manufacturing Basic non-ferrous metal manufacturing (not else- where classified) Basic non-ferrous metal product manufacturing (not elsewhere classified) Basic organic chemical manufacturing Basic polymer manufacturing (not elsewhere classi- fied) Beef cattle farming Beekeeping Beer manufacturing Berry fruit growing Biscuit manufacturing (factory-based) 93300 52520 01150 27420 78210 84600 53230 28130 53220 53290 75190 75200 21640 73210 25490 25350 27290 27320 25340 25360 01250 01593 21820 01192 21630 Schedule 2 Levy rate per $100 of earnings ($) 3.14 0.95 0.84 1.27 1.38 0.07 0.20 1.01 1.02 0.88 1.02 0.14 0.14 0.99 0.14 0.43 0.27 0.89 1.39 0.71 1.21 2.28 2.28 0.66 1.27 1.22 51 Schedule 2 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 28220 Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) Boiler, tank, and other heavy gauge metal container manufacturing Book and magazine wholesaling Book publishing Bread manufacturing (factory-based) Bricklaying services Brothel-keeping, massage parlour, and prostitution services Building completion services—all tracted Building installation services (not elsewhere classi- fied) Building society operation trades subcon- Business and professional association services Cable and other subscription programming Cafes and restaurants Cake and pastry manufacturing
 (factory-based) Call centre operation Car retailing (including associated vehicle servicing) Car wholesaling Carpentry services Casino operation Catering services Cement and lime manufacturing Central banking Central government administration (not elsewhere classified) Ceramic product manufacturing (not elsewhere clas- sified) Cereal grain wholesaling Cereal, pasta, and baking-mix manufacturing Cheese and other dairy product manufacturing (not elsewhere classified) Levy rate per $100 of earnings ($) Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number Classification unit 87100 Child care services 86360 21900 01191 26210 25450 78660 52620 47220 22420 52210 57400 11010 63020 63010 84230 46220 28420 96291 86340 52341 46130 28410 78340 26350 42210 21720 Chiropractic and osteopathic services Cigarette and tobacco product manufacturing Citrus fruit growing Clay brick manufacturing Cleaning compound manufacturing Cleaning services and facilities management (not elsewhere classified) Clothing and footwear repair Clothing and footwear wholesaling Clothing manufacturing Clothing retailing Clubs (hospitality) Coal mining Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement) Combined primary and secondary education Commercial vehicle wholesaling Communications equipment manufacturing Community-based, multi-functional activities (not elsewhere classified) Community health centre operation Computer and computer peripherals retailing
 Computer and computer peripherals wholesaling Computer and electronic office equipment manufac- turing Computer systems design and related services Concrete product manufacturing Concreting services Confectionery manufacturing Schedule 2 Levy rate per $100 of earnings ($) 0.56 0.24 0.66 1.27 1.32 0.57 1.60 0.84 0.34 0.64 0.23 0.72 2.49 1.44 1.44 0.20 0.78 0.30 0.53 0.24 0.48 0.20 0.30 0.07 1.62 2.56 0.90 53 Schedule 2 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 14190 Construction material mining (not elsewhere classi- fied) Construction services (not elsewhere classified) Converted paper product manufacturing (not else- where classified) Copper, silver, lead, and zinc smelting and refining Corporate head office management services Correctional and detention services Corrugated paperboard and paperboard container manufacturing Cosmetic and toiletry preparation manufacturing Courier pick-up and delivery services Craft and gift retailing (not elsewhere classified) Creative artists, musicians, writers, and performers Credit reporting and debt collection services Credit union operation Crop growing (not elsewhere classified) Cured meat and smallgoods manufacturing Customs and shipping agency services (excluding handling of goods) Cut and sewn textile product manufacturing Dairy cattle farming Dairy produce wholesaling Data processing and web-hosting services Deer farming Defence Dental services Department stores Depository financial intermediation (not elsewhere classified) Diet and weight-reduction centre operation Directory and mailing-list publishing Document preparation services Levy rate per $100 of earnings ($) 22210
52591 92420 78691 73230 01690 21130 66440 22210 01300 47130 78310 01530 82000 86230 52100 73290 95270 24233 78630 54 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number Classification unit 93112 Dog racing activities 28510 52610 84700 28520 28540 52342 46150 28590 42320 52340 36130 36101 36103 78330 28490 78320 78610 78230 52350 25410 27690 25310 75110 73400 Domestic appliance manufacturing (not elsewhere classified) Domestic appliance repair and maintenance Educational support services Electric cable and wire manufacturing Electric lighting equipment manufacturing Electrical and electronic goods retailing (not else- where classified) Electrical and electronic goods wholesaling (not else- where classified) Electrical equipment manufacturing (not elsewhere classified) Electrical services (including telecommunication ser- vices within buildings) Electrical, electronic, and gas appliance retailing Electricity generation (not elsewhere classified) Electricity line-system operation Electricity line-system operation (excluding mainten- ance and construction) Electronic (except domestic appliance) and precision equipment repair and maintenance Electronic equipment manufacturing (not elsewhere classified) Electronic information storage services Employment placement and recruitment services (no on-hired staff) Engineering design and engineering consulting ser- vices Entertainment media retailing Explosives manufacturing Fabricated metal product manufacturing (not else- where classified) Fertiliser manufacturing Financial asset broking services Financial asset investing Schedule 2 Levy rate per $100 of earnings ($) 3.14 0.54 0.99 0.24 1.04 0.54 0.48 0.20 0.54 0.99 0.48 0.31 1.45 0.31 0.18 0.54 0.14 0.24 0.25 0.23 0.43 1.64 1.77 0.14 0.14 55 Schedule 2 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 42341 Fire
 and security alarm installation services Fire protection and other emergency services (except police and ambulance services) Firewood, coal, and coke retailing Fish and seafood wholesaling Fish trawling, seining, and netting (including process- ing on board) Fishing (not elsewhere classified) Fixed space heating, cooling, and ventilation equip- ment manufacturing Floor covering retailing Floriculture production Flower retailing Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) Food and other specialised industrial machinery and equipment wholesaling Food product manufacturing (not elsewhere classi- fied) Footwear manufacturing Footwear retailing Foreign government representation Forest product and moss gathering and processing Forestry Forestry support services (excluding tree cutting and felling) Fossil fuel electricity generation Free-to-air television broadcasting Freight forwarding services Fresh meat, fish, and poultry retailing Fruit and tree nut growing (not elsewhere classified) Fruit and vegetable processing Fruit and vegetable retailing Fruit and vegetable wholesaling 96330 52592 47140 04130 04190 28670 52320 01120 52540 28630 46190 21790 22500 52220 81300 03021 03010 03030 36110 91220 66420 51210 01190 21300 51220 47150 56 Levy rate per $100 of earnings ($) 0.99 1.69 2.33 1.43 4.21 1.88 1.04 0.84 1.27 0.23 1.04 0.37 1.25 0.84 0.23 0.15 1.79 3.99 3.94 0.31 0.23 1.58 0.99 1.27 1.41 0.99 0.95 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number Classification unit 95240 Funeral, crematorium, and cemetery services 47320 29290 52310 93290 52530 95250 36200 74220 86210 26100 42450 13140 95190 01220 01210 21510 67010 01140 14110 47191 47190 95260 52330 45390 93130 86391 74210 41220 77430 Furniture and floor coverings wholesaling Furniture manufacturing (not elsewhere classified) Furniture retailing Gambling activities (not
 elsewhere classified) Garden supplies retailing Gardening and turf management services Gas supply General insurance General practice medical services Glass and glass product manufacturing Glazing services Gold ore mining Goods and equipment rental and hiring (not elsewhere classified) Grain and sheep or grain and beef cattle farming Grain growing Grain mill product manufacturing Grain storage services Grape growing Gravel and sand quarrying Grocery wholesaling—multiple product ranges Grocery wholesaling (not elsewhere classified) Hairdressing and beauty services Hardware and building supplies retailing Hardware goods wholesaling (not elsewhere classi- fied) Health and fitness centres and gymnasia operation Health care services (not elsewhere classified) Health insurance Heavy and civil engineering construction (not else- where classified) Heavy machinery and scaffolding rental and hiring Schedule 2 Levy rate per $100 of earnings ($) Schedule 2 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 84310 Higher education (undergraduate and postgraduate courses) Hire of construction machinery and cranes with oper- ator Holder investor farms and livestock Horse and dog racing administration and track oper- ation Horse farming and horse agistment Horse racing activities—harness racing Horse racing activities—harness racing—drivers Horse racing activities—thoroughbred and other (not elsewhere classified) Horse racing activities—thoroughbred racing—jock- eys Hospitals (except psychiatric hospitals) House construction Houseware retailing Human pharmaceutical and medicinal product manu- facturing Hunting and trapping Hydroelectricity generation Ice cream manufacturing Industrial and agricultural chemical product
 whole- saling Industrial gas manufacturing Information services (not elsewhere classified) Inland water transport (except passenger only) Interest group services (not elsewhere classified) Internet publishing and broadcasting Internet service providers and web search portals Interurban and rural bus transport Investigation and security services Iron and steel casting Iron and steel forging Levy rate per $100 of earnings ($) Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number Classification unit 13110 Iron ore mining 27110 29410 47920 81200 47390 01170 22390 96220 86131 78622 78621 78620 41222 42510 95210 22620 22611 78410 92100 74110 28650 04150 47170 51230 01590 81130 23110 Iron smelting and steel manufacturing Jewellery and silverware manufacturing Jewellery and watch wholesaling Justice Kitchenware and diningware wholesaling Kiwifruit growing Knitted product manufacturing Labour association services Labour supply services (nursing, medical, and dental) Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) Labour supply services (on-hired staff—non-office work—including up to 30% office work) Labour supply services (on-hired staff—office work- ers only) Land development and subdivision Landscape construction services Laundry and dry-cleaning services Leather and leather substitute goods manufacturing Leather tanning, fellmongery, and fur dressing Legal services Libraries and archives Life insurance Lifting and material-handling equipment manufactur- ing Line fishing (including processing on board) Liquor and tobacco product wholesaling Liquor
 retailing Livestock farming (not elsewhere classified) Local government administration (not elsewhere clas- sified) Log sawmilling Schedule 2 Levy rate per $100 of earnings ($) 2.49 1.31 0.30 0.37 0.11 0.62 1.27 0.64 0.23 1.43 1.17 2.55 0.24 1.96 2.28 1.17 1.03 2.32 0.07 0.33 0.14 1.04 4.23 0.20 0.99 2.28 0.30 3.46 59 Schedule 2 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 03020 Logging Lottery operation Machine tool and parts manufacturing Machinery and equipment manufacturing (not else- where classified) Machinery and equipment repair and maintenance (not elsewhere classified) Magazine and other periodical publishing Management advice and related consulting services Manchester and textile goods retailing (not elsewhere classified) Manufacturing (not elsewhere classified) Marine equipment retailing Market research and statistical services Mattress manufacturing Meat and food inspection services Meat processing Meat, poultry, and smallgoods wholesaling Medical and surgical equipment and prosthetics manufacturing Metal and mineral wholesaling Metal container manufacturing (not elsewhere classi- fied) Metal furniture manufacturing Metal ore mining (not elsewhere classified) Metal roof and guttering manufacturing (except alu- minium) Midwifery services Milk and cream processing Mineral exploration Mineral sand mining Mining and construction machinery manufacturing Mining and quarrying (not elsewhere classified) Mining support services (not elsewhere classified) 93210 28640 28690 28680 24221 78550 52230 29490 52450 78530 29230 21111 21110 47110 28320 45220 27510 29220 13190 27430 86132 21210 15130 13150 28620 14200 15200 60 Levy rate per $100 of earnings ($) 3.99 0.30 1.04 1.62 1.54 0.16 0.25 0.23 1.17 0.48 0.07 1.17 1.56 4.98 1.43 0.30 1.28 1.14 1.62 2.49 1.44 1.43 1.26 2.49 2.49 1.62 2.26 2.26 Reprinted as at 1 April 2010 Injury Prevention,
 Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number Classification unit 91120 Motion picture and video distribution 91110 91130 53120 77420 28120 46240 28110 46230 28190 53140 92200 01692 92510 24234 25590 22140 92390 52430 24211 73300 27330 77300 26400 41130 77120 52595 01110 Motion picture and video production Motion picture exhibition Motor cycle retailing (including associated vehicle servicing) Motor vehicle and transport equipment rental and hir- ing (not elsewhere classified) Motor vehicle body and trailer manufacturing Motor vehicle dismantling and used-part wholesaling Motor vehicle manufacturing Motor vehicle new-part wholesaling Motor vehicle parts manufacturing (not elsewhere classified) Motor vehicle parts retailing Museum operation Mushroom growing Music and other sound recording activities (not else- where classified) Music publishing Natural rubber product manufacturing Natural textile manufacturing Nature reserve and conservation park operation Newspaper and book retailing Newspaper publishing Non-depository financing Non-ferrous metal casting and forging Non-financial assets leasing and investment Non-metallic mineral product manufacturing (not elsewhere classified) Non-residential building construction Non-residential property operators and developers (excluding construction) Non-store retailing Nursery production Schedule 2 Levy rate per $100 of earnings ($) 0.23 0.24 0.23 0.48 1.14 1.62 1.40 1.02 0.48 1.02 0.48 0.33 1.27 0.33 0.16 1.31 1.98 0.96 0.23 0.16 0.14 1.39 0.42 1.62 2.55 0.42 0.72 1.27 61 Schedule 2 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 27630 Nut, bolt, screw, and rivet manufacturing Office administrative services Offshore aquaculture Oil and fat manufacturing Oil and gas extraction Olive growing On-selling electricity and electricity market operation Onshore
 aquaculture Optometry and optical dispensing Packaging services Paint and coatings manufacturing Painting and decorating services Paper bag and sack manufacturing Paper product wholesaling Paper stationery manufacturing Parking services Parole or probationary services Passenger car and minibus rental and hiring Pathology and diagnostic imaging services Performing arts operation Performing arts venue operation Personal accessories retailing (not elsewhere classi- fied) Personal services (not elsewhere classified) Pest control services, except agricultural and forestry Pesticide manufacturing Petroleum and coal product manufacturing (not else- where classified) Petroleum and natural gas exploration Petroleum fuel retailing (including associated vehicle servicing) Petroleum product wholesaling (including product ownership to retail point-of-sale) 78540 04210 21400 12000 01180 36102 04220 86320 78670 25420 42440 23340 47950 24110 66110 87292 77410 86310 92410 92520 52560 95290 78650 25440 25200 15110 53210 45210 62 Levy rate per $100 of earnings ($) 1.28 0.24 1.81 1.41 0.27 1.27 0.31 1.78 0.06 0.65 0.43 2.15 0.56 0.37 0.56 0.54 0.11 0.53 0.24 0.43 0.43 0.84 0.54 1.77 0.57 1.21 1.77 0.48 0.20 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number Classification unit 25100 Petroleum refining and petroleum fuel manufacturing 47960 52510 95220 28310 86350 01510 65010 26320 42410 45391 42310 96310 25630 25650 25661 66230 71110 91111 21795 01420 01410 21120 04120 29110 29190 21740 84100 Pharmaceutical and toiletry goods wholesaling Pharmaceutical, cosmetic, and toiletry goods retailing Photographic film processing Photographic, optical, and ophthalmic equipment manufacturing Physiotherapy services Pig farming Pipeline transport Plaster and gypsum product manufacturing Plastering and ceiling services Plumbing goods wholesaling Plumbing services Police services Polymer film and sheet packaging
 material manufac- turing Polymer foam product manufacturing Polymer product manufacturing (not elsewhere clas- sified) Port and water transport terminal and marina oper- ations Postal services Post-production services and other motion picture and video activities (not elsewhere classified) Potato crisps and corn crisps manufacturing Poultry farming (eggs) Poultry farming (meat) Poultry processing Prawn fishing Prefabricated metal building manufacturing Prefabricated wooden building manufacturing Prepared animal and bird feed manufacturing Preschool education Schedule 2 Levy rate per $100 of earnings ($) 0.27 0.20 0.23 0.23 0.30 0.24 2.28 0.27 1.62 2.16 0.62 1.57 0.62 0.95 0.95 0.95 1.44 1.35 0.24 0.78 1.25 1.25 2.06 4.07 1.47 1.93 1.22 0.56 63 Schedule 2 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 84210 Primary education Printing Printing support services Private households employing staff Professional and scientific equipment manufacturing (not elsewhere classified) Professional and scientific goods wholesaling Professional photographic services Professional, scientific, and technical services (not elsewhere classified) Psychiatric hospitals and psychiatric services (not elsewhere classified) Public order and safety services (not elsewhere clas- sified) Publishing (not elsewhere classified) (except soft- ware, music, and Internet) Pubs, taverns, and bars Pulp, paper, and paperboard manufacturing Pump and compressor manufacturing Radio broadcasting Rail freight transport Rail passenger transport Railway rolling stock manufacturing and repair ser- vices Ready-mixed concrete manufacturing Real estate services Reconstituted wood product manufacturing Regulatory services (licensing and inspection) (not elsewhere classified) Religious organisations and services Repair and maintenance (not elsewhere classified) Reproduction of recorded media
 Residential building construction (not elsewhere clas- sified) Residential care services (not elsewhere classified) 24120 24130 97000 28390 46120 95230 78291 86120 96360 24231 57200 23310 28660 91210 62000 62100 28230 26330 77200 23220 96400 96100 52690 24300 41120 87220 64 Levy rate per $100 of earnings ($) 0.20 0.54 0.54 0.54 0.30 0.20 0.18 0.40 0.60 0.24 0.16 0.72 0.96 1.04 0.23 2.30 2.49 1.62 1.94 0.18 1.08 1.08 0.23 0.84 0.30 2.60 1.41 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number Classification unit 77110 Residential property operators and developers (ex- cluding construction) Residential refuge operation Retail commission-based buying and/or selling Retail postal services Retirement village operation (with rest home or hos- pital facilities) Retirement village operation (without rest home or hospital facilities) Rigid and semi-rigid polymer product manufacturing Road and bridge construction Road freight transport Rock lobster and crab fishing or potting Roofing services Rope, cordage, and twine manufacturing Sanitary paper product manufacturing Scenic and sightseeing transport (excluding aviation) Scientific research services Scientific testing and analysis services Seafood processing (other than on board vessels) Secondary education Sewerage and drainage services Shearing services Sheep and beef cattle farming Sheep farming Sheet metal product manufacturing (except metal structural and container products) Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) Silver, lead, and zinc ore mining Site preparation services Social assistance services (not elsewhere classified) Soft drink, cordial, and syrup manufacturing 87222 52597 71111 87211 87210 25610 41210 61100 04110 42230 22230 23391 66500 78100 78290 21730 84220 37020 02120 01230 01240 27590 28210 13170 42100 87290 21810 Schedule 2 Levy rate per $100 of earnings ($) 0.42 0.24 0.72
 0.23 1.43 1.43 0.95 1.94 2.52 4.24 2.56 2.85 0.98 1.44 0.25 0.40 2.06 0.20 1.19 3.90 2.29 2.29 1.44 2.64 2.49 1.94 1.43 0.66 65 Schedule 2 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 24235 Software publishing Solid waste collection services Specialised design services (not elsewhere classified) Specialised food retailing (not elsewhere classified) Specialist medical services Special-school education Spirit manufacturing Sport and camping equipment retailing Sport and physical recreation—boating or yachting Sport and physical recreation—community (not else- where classified) Sport and physical recreation—community cricket Sport and physical recreation—community rugby Sport and physical recreation—community rugby league Sport and physical recreation—cycling Sport and physical recreation—golf Sport and physical recreation—motor cycling Sport and physical recreation—motor racing Sport and physical recreation—netball Sport and physical recreation—professional cricket Sport and physical recreation—professional rugby Sport and physical recreation—professional rugby league Sport and physical recreation—professional sport (not elsewhere classified) Sport and physical recreation—snow skiing Sport and physical recreation—softball or baseball Sport and physical recreation—squash or badminton Sport and physical recreation—swimming Sport and physical recreation—tennis Sport and physical recreation—water skiing 96350 78520 51290 86220 84240 21840 52410 93192 93190 93174 93170 93171 93193 93195 93197 93198 93199 93194 93180 93181 93175 93182 93184 93185 93186 93187 93188 66 Levy rate per $100 of earnings ($) 0.30 2.52 0.25 0.99 0.06 0.20 0.66 0.23 0.95 0.95 0.95 0.95 0.95 0.95 0.95 3.14 3.14 0.95 8.68 8.68 8.68 7.96 3.14 0.95 0.95 0.95 0.95 0.95 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations
 2009 Classification unit number Classification unit 93196 Sporting and recreational equine activities (not else- where classified) Sports and physical recreation instruction Sports and physical recreation venues, grounds, and facilities operation Spring and wire product manufacturing Stationery goods retailing Steel pipe and tube manufacturing Stevedoring services Stone fruit growing Store-based retailing (not elsewhere classified) Structural metal product manufacturing (not else- where classified) Structural steel erection services Structural steel fabricating Sugar manufacturing Superannuation funds Supermarket and grocery stores Surface coating and finishing Surveying and mapping services Synthetic resin and synthetic rubber manufacturing Synthetic textile manufacturing Takeaway food services Taxi and road transport (not elsewhere classified) Taxi organisations (excluding those that provide taxi services) Technical and vocational education and training Telecommunication goods wholesaling Telecommunications services (not elsewhere classi- fied) Textile finishing and textile product manufacturing (not elsewhere classified) Textile floor covering manufacturing Textile product wholesaling 84500 93120 27620 52460 27130 66210 01160 52590 27490 42240 27410 21710 74120 51100 27640 78220 25330 22120 51250 61230 61231 84320 46160 71230 22290 22220 47210 Schedule 2 Levy rate per $100 of earnings ($) 3.61 0.95 0.95 0.82 0.23 1.31 3.63 1.27 0.84 2.76 2.55 2.76 0.78 0.14 0.99 1.64 0.40 1.21 1.98 0.72 1.00 0.40 0.20 0.20 0.24 0.64 1.98 0.37 67 Schedule 2 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 42430 Tiling and carpeting services Timber resawing and dressing Timber wholesaling Toy and game retailing Toy and sporting goods wholesaling Toy, sporting, and recreational product manufactur- ing Trailer and motor vehicle retailing (not elsewhere classified)
 Trailer and motor vehicle wholesaling (not elsewhere classified) Transport (not elsewhere classified) Transport equipment manufacturing (not elsewhere classified) Transport support services (not elsewhere classified) Travel agency and tour arrangement services Turf growing Tyre manufacturing Tyre retailing Urban bus transport Utility network construction and maintenance ser- vices Vegetable growing Veneer and plywood manufacturing Veterinary pharmaceutical and medicinal product manufacturing Veterinary services Video and other electronic media rental and hiring Warehousing and storage services (not elsewhere classified) Waste collection services (not elsewhere classified) Waste remediation and materials recovery services Waste treatment and disposal services Watch and jewellery retailing 23130 45310 52420 47930 29420 53130 46221 65090 28290 66190 66410 01111 25510 53240 61220 41221 01130 23210 25431 86400 95110 67090 96380 96370 96340 52550 68 Levy rate per $100 of earnings ($) 2.16 2.63 2.63 0.48 0.37 1.17 0.84 0.48 1.59 1.02 1.59 0.18 1.27 1.49 1.63 1.00 1.19 1.27 1.93 0.57 0.40 0.23 1.31 2.48 2.55 2.49 0.23 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number Classification unit 63031 Water passenger transport (river, lake, or harbour) 37010 66290 28511 47990 47991 21830 71200 71210 23120 23290 29210 23230 22110 45111 92310 Water supply Water transport support services (not elsewhere clas- sified) Whiteware appliance manufacturing Wholesaling (not elsewhere classified) Wholesaling—commission-based or excluding stor- age and handling of goods Wine and alcoholic beverage manufacturing (not elsewhere classified) Wired telecommunications network operation Wireless telecommunications network operation (not elsewhere classified) Wood chipping Wood product manufacturing (not elsewhere classi- fied) Wooden furniture and upholstered seat manufacturing Wooden structural fittings and
 components manufac- turing Wool scouring Wool wholesaling Zoological and botanic gardens operation Schedule 2 Levy rate per $100 of earnings ($) 1.44 1.19 1.44 0.54 0.62 0.20 0.66 0.24 0.24 3.43 1.93 1.17 1.93 2.85 0.43 0.96 69 Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Schedule 3 Classifications and levy rates for purchase of agreed level of weekly compensation rr 11, 12 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.06 Levy rate per $100 of agreed level of weekly compen- sation ($) Classification unit number 57100 78420 25491 78693 84400 78510 86130 46110 28610 45190 02190 42330 64040 02130 64050 64010 28240 70 Classification unit Accommodation Accounting services Adhesive manufacturing Administrative services (not else- where classified) Adult, community, and other educa- tion (not elsewhere classified) Advertising services Aged care residential services Agricultural and construction ma- chinery wholesaling Agricultural machinery and equip- ment manufacturing Agricultural product wholesaling (not elsewhere classified) Agriculture and fishing support ser- vices (not elsewhere classified) Air conditioning and heating ser- vices Air operations under Civil Aviation Rules Part 133 or 135 Air operations under Civil Aviation Rules Part 137 Air operations under Civil Aviation Rules Parts 101, 103, 104, 105, and 106 Air transport under Civil Aviation Rules Part 121, 125, or 129 Aircraft manufacturing and repair services Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Levy rate per $100 of agreed level of weekly compen- sation ($) 0.96 0.31 1.14 1.78 1.14 1.61 4.04 1.22 1.08 1.63 1.78 0.09 0.26 1.30 1.32 1.13 1.31
 0.18 0.18 1.27 0.18 Classification unit Airport operations and air transport support services (not elsewhere clas- sified) Allied health services (not elsewhere classified) Alumina production Aluminium rolling, drawing, and ex- truding Aluminium smelting Ambulance services Amusement and other recreation ac- tivities (not elsewhere classified) Amusement parks and centres oper- ation Antique and used goods retailing Apple and pear growing aluminium product Architectural manufacturing Architectural services Arts education Automotive body, paint, and interior repair and maintenance Automotive electrical components manufacturing Automotive electrical services Automotive repair and maintenance (not elsewhere classified) Auxiliary finance and investment services (not elsewhere classified) Auxiliary insurance services Bakery product manufacturing (non- factory based) Banking Classification unit number 66300 86390 27210 27310 27220 86330 93400 93300 52520 01150 27420 78210 84600 53230 28130 53220 53290 75190 75200 21640 73210 Schedule 3 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.06 0.04 0.07 0.09 0.07 0.08 0.16 0.07 0.06 0.08 0.09 0.03 0.04 0.07 0.06 0.07 0.07 0.04 0.04 0.07 0.04 71 Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.05 Levy rate per $100 of agreed level of weekly compen- sation ($) Classification unit Basic chemical product manufactur- ing (not elsewhere classified) Basic inorganic chemical manufac- turing Basic non-ferrous metal manufactur- ing (not elsewhere classified) Basic non-ferrous metal product manufacturing (not elsewhere clas- sified) Basic organic chemical
 manufactur- ing Basic polymer manufacturing (not elsewhere classified) Beef cattle farming Beekeeping Beer manufacturing Berry fruit growing (fac- manufacturing Biscuit tory-based) Boatbuilding and boat repair services (all vessels under 50 tonnes displace- ment) Boiler, tank, and other heavy gauge metal container manufacturing Book and magazine wholesaling Book publishing Bread manufacturing based) Bricklaying services (factory- Brothel-keeping, massage parlour, and prostitution services Building completion services—all trades subcontracted Classification unit number 25490 25350 27290 27320 25340 25360 01250 01593 21820 01192 21630 28220 27692 47940 24230 21610 42220 95300 42592 72 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number 42342 73220 96210 91230 57300 21620 78692 53110 46210 42420 93220 51270 26310 73100 81110 26290 45120 21520 21290 87100 86360 Classification unit Building installation services (not elsewhere classified) Building society operation Business and professional associ- ation services Cable and other subscription pro- gramming Cafes and restaurants Cake and pastry manufacturing (fac- tory-based) Call centre operation Car retailing (including associated vehicle servicing) Car wholesaling Carpentry services Casino operation Catering services Cement and lime manufacturing Central banking Central government administration (not elsewhere classified) Ceramic product manufacturing (not elsewhere classified) Cereal grain wholesaling Cereal, pasta, and baking-mix manu- facturing Cheese and other dairy product manufacturing (not elsewhere clas- sified) Child care services Chiropractic and osteopathic ser- vices Levy rate per $100 of agreed level of weekly compen- sation ($) 1.27 0.18 0.30 0.30 0.93 1.61 0.51 0.62 0.26 3.31 0.55 0.93 2.09 0.18 0.19 2.21 1.22 1.18 1.62 0.72 0.31 Schedule 3 Non- abate- ment part rate per $100 of agreed level of weekly compen-
 sation ($) 0.07 0.04 0.04 0.04 0.06 0.08 0.05 0.05 0.04 0.13 0.05 0.06 0.09 0.04 0.04 0.10 0.07 0.07 0.08 0.05 0.04 73 Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.06 Levy rate per $100 of agreed level of weekly compen- sation ($) Classification unit Cigarette and tobacco product manu- facturing Citrus fruit growing Clay brick manufacturing Cleaning compound manufacturing Cleaning services and facilities man- agement (not elsewhere classified) Clothing and footwear repair Clothing and footwear wholesaling Clothing manufacturing Clothing retailing Clubs (hospitality) Coal mining Coastal or international water trans- port (vessels 45 metres length and under, or 500 tonnes displacement and under) Coastal or international water trans- port (vessels over 45 metres length and 500 tonnes displacement) Combined primary and secondary education Commercial vehicle wholesaling Communications equipment manu- facturing Community-based, multi-functional activities (not elsewhere classified) Community health centre operation Computer and computer peripherals retailing Computer and computer peripherals wholesaling Classification unit number 21900 01191 26210 25450 78660 52620 47220 22420 52210 57400 11010 63020 63010 84230 46220 28420 96291 86340 52341 46130 74 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number 28410 78340 26350 42210 21720 14190 42590 23390 27230 78560 96320 23330 25460 71120 52591 92420 78691 73230 01690 and electronic office Classification unit Computer equipment manufacturing Computer systems design and
 related services Concrete product manufacturing Concreting services Confectionery manufacturing Construction material mining (not elsewhere classified) Construction services (not elsewhere classified) Converted paper product manufac- turing (not elsewhere classified) Copper, silver, lead, and zinc smelt- ing and refining Corporate head office management services Correctional and detention services Corrugated paperboard and paper- board container manufacturing Cosmetic and toiletry preparation manufacturing Courier pick-up and delivery ser- vices Craft and gift retailing (not else- where classified) Creative artists, musicians, writers, and performers Credit reporting and debt collection services Credit union operation Crop growing (not elsewhere classi- fied) Levy rate per $100 of agreed level of weekly compen- sation ($) 0.39 0.09 2.09 3.29 1.16 3.20 3.31 1.26 1.14 0.32 1.47 0.72 0.74 3.07 0.30 0.55 0.51 0.18 1.63 Schedule 3 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.04 0.03 0.09 0.13 0.07 0.13 0.13 0.07 0.07 0.04 0.08 0.05 0.04 0.13 0.04 0.05 0.05 0.04 0.08 75 Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.08 Levy rate per $100 of agreed level of weekly compen- sation ($) Classification unit Cured meat and smallgoods manu- facturing Customs and shipping agency ser- vices (excluding handling of goods) Cut and sewn textile product manu- facturing Dairy cattle farming Dairy produce wholesaling Data processing and web-hosting services Deer farming Defence Dental services Department stores Depository financial intermediation (not elsewhere classified) Diet and
 weight-reduction centre op- eration Directory and mailing-list publishing Document preparation services Dog racing activities Domestic appliance manufacturing (not elsewhere classified) Domestic appliance repair and main- tenance Educational support services Electric cable and wire manufactur- ing Electric lighting equipment manu- facturing Electrical and electronic goods re- tailing (not elsewhere classified) Classification unit number 21130 66440 22210 01300 47130 78310 01530 82000 86230 52100 73290 95270 24233 78630 93112 28510 52610 84700 28520 28540 52342 76 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number 46150 28590 42320 52340 36130 36101 36103 78330 28490 78320 78610 78230 52350 25410 27690 25310 75110 73400 and electronic Classification unit Electrical goods wholesaling (not elsewhere classi- fied) Electrical equipment manufacturing (not elsewhere classified) Electrical (including services telecommunication services within buildings) Electrical, electronic, and gas appli- ance retailing Electricity generation (not elsewhere classified) Electricity line-system operation Electricity line-system operation (excluding maintenance and con- struction) Electronic (except domestic appli- ance) and precision equipment repair and maintenance Electronic equipment manufacturing (not elsewhere classified) Electronic information storage ser- vices Employment placement and recruit- ment services (no on-hired staff) Engineering design and engineering consulting services Entertainment media retailing Explosives manufacturing Fabricated metal product manufac- turing (not elsewhere classified) Fertiliser manufacturing Financial asset broking services Financial asset investing Schedule 3 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.04 0.05 0.07 0.05 0.04 0.09 0.04 Levy rate per $100 of agreed level of weekly compen- sation ($) 0.26 0.69 1.27 0.62 0.40
compen- sation ($) Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.07 Levy rate per $100 of agreed level of weekly compen- sation ($) Classification unit number 42341 96330 52592 47140 04130 04190 28670 52320 01120 52540 28630 46190 21790 22500 52220 81300 03021 03010 03030 36110 78 Classification unit Fire and security alarm installation services Fire protection and other emergency services (except police and ambu- lance services) Firewood, coal, and coke retailing Fish and seafood wholesaling Fish trawling, seining, and netting (including processing on board) Fishing (not elsewhere classified) Fixed space heating, cooling, and ventilation equipment manufactur- ing Floor covering retailing Floriculture production Flower retailing Food and other industry-specific ma- chinery and equipment manufactur- ing (not elsewhere classified) Food and other specialised industrial machinery and equipment wholesal- ing Food product manufacturing (not elsewhere classified) Footwear manufacturing Footwear retailing Foreign government representation Forest product and moss gathering and processing Forestry Forestry support services (excluding tree cutting and felling) Fossil fuel electricity generation Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number 91220 66420 51210 01190 21300 51220 47150 95240 47320 29290 52310 93290 52530 95250 36200 74220 86210 26100 42450 13140 95190 01220 Classification unit Free-to-air television
 broadcasting Freight forwarding services Fresh meat, fish, and poultry retail- ing Fruit and tree nut growing (not else- where classified) Fruit and vegetable processing Fruit and vegetable retailing Fruit and vegetable wholesaling Funeral, crematorium, and cemetery services Furniture and floor coverings whole- saling Furniture manufacturing (not else- where classified) Furniture retailing Gambling activities (not elsewhere classified) Garden supplies retailing Gardening and turf management ser- vices Gas supply General insurance General practice medical services Glass and glass product manufactur- ing Glazing services Gold ore mining Goods and equipment rental and hir- ing (not elsewhere classified) Grain and sheep or grain and beef cattle farming Levy rate per $100 of agreed level of weekly compen- sation ($) 0.30 2.03 1.27 1.63 1.82 1.27 1.22 0.62 0.80 1.50 1.08 0.39 1.08 2.93 1.53 0.18 0.08 1.70 2.77 3.20 0.98 2.95 Schedule 3 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.04 0.09 0.07 0.08 0.08 0.07 0.07 0.05 0.05 0.08 0.06 0.04 0.06 0.12 0.08 0.04 0.03 0.08 0.12 0.13 0.06 0.12 79 Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.08 Levy rate per $100 of agreed level of weekly compen- sation ($) 1.63 Classification unit number 01210 Classification unit Grain growing Grain mill product manufacturing Grain storage services Grape growing Gravel and sand quarrying Grocery wholesaling (not elsewhere classified) Grocery product ranges Hairdressing and beauty services wholesaling—multiple Hardware and building supplies re- tailing Hardware goods wholesaling (not elsewhere classified) Health and fitness centres and gym- nasia operation Health care services (not elsewhere classified) Health insurance Heavy and civil engineering con- struction (not elsewhere classified)
 Heavy machinery and scaffolding rental and hiring Higher and postgraduate courses) Hire of construction machinery and cranes with operator Holder investor farms and livestock education (undergraduate Horse and dog racing administration and track operation Horse farming and horse agistment Horse racing activities—harness rac- ing Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number 93115 93110 93114 86110 41110 52331 25430 02200 36120 21220 45230 25320 92110 63030 96290 24232 71240 61210 78640 27120 27121 Classification unit Horse racing activities—harness rac- ing—drivers Horse racing activities—thorough- bred and other (not elsewhere classi- fied) Horse racing activities—thorough- bred racing—jockeys Hospitals (except psychiatric hos- pitals) House construction Houseware retailing Human pharmaceutical and medici- nal product manufacturing Hunting and trapping Hydroelectricity generation Ice cream manufacturing Industrial and agricultural chemical product wholesaling Industrial gas manufacturing Information services (not elsewhere classified) Inland water transport (except pas- senger only) Interest group services (not else- where classified) Internet publishing and broadcasting Internet service providers and web search portals Interurban and rural bus transport Investigation and security services Iron and steel casting Iron and steel forging Schedule 3 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.27 Levy rate per $100 of agreed level of weekly compen- sation ($) 7.70 11.16 0.38 11.16 0.77 3.31 1.08 0.74 4.91 0.40 1.62 0.26
Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.13 Levy rate per $100 of agreed level of weekly compen- sation ($) Classification unit number 13110 Classification unit Iron ore mining Iron smelting and steel manufactur- ing Jewellery and silverware manufac- turing Jewellery and watch wholesaling Justice Kitchenware and diningware whole- saling Kiwifruit growing Knitted product manufacturing Labour association services Labour supply services (nursing, medical, and dental) Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) Labour supply services (on-hired staff—non-office work—including up to 30% office work) Labour supply services (on-hired staff—office workers only) Land development and subdivision Landscape construction services Laundry and dry-cleaning services Leather and leather substitute goods manufacturing Leather tanning, fellmongery, and fur dressing Legal services Libraries and archives Life insurance 27110 29410 47920 81200 47390 01170 22390 96220 86131 78622 78621 78620 41222 42510 95210 22620 22611 78410 92100 74110 82 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number 28650 04150 47170 51230 01590 81130 23110 03020 93210 28640 28690 28680 24221 78550 52230 29490 52450 78530 29230 Classification unit Lifting and material-handling equip- ment manufacturing Line fishing (including processing on board) Liquor
 and tobacco product whole- saling Liquor retailing Livestock farming (not elsewhere classified) Local government (not elsewhere classified) Log sawmilling administration Logging Lottery operation Machine tool and parts manufactur- ing Machinery and equipment manufac- turing (not elsewhere classified) Machinery and equipment repair and maintenance (not elsewhere classi- fied) Magazine and other periodical pub- lishing Management advice and related con- sulting services Manchester and textile goods retail- ing (not elsewhere classified) Manufacturing (not elsewhere classi- fied) Marine equipment retailing Market research and statistical ser- vices Mattress manufacturing Levy rate per $100 of agreed level of weekly compen- sation ($) 1.34 5.44 0.26 1.27 2.93 0.39 4.45 5.13 0.39 1.34 2.08 1.98 0.21 0.32 0.30 1.50 0.62 0.09 1.50 Schedule 3 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.07 0.20 0.04 0.07 0.12 0.04 0.17 0.19 0.04 0.07 0.10 0.09 0.04 0.04 0.04 0.08 0.05 0.03 0.08 83 Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.09 Levy rate per $100 of agreed level of weekly compen- sation ($) Classification unit number 21111 21110 47110 28320 45220 27510 29220 13190 27430 86132 21210 15130 13150 28620 14200 15200 91120 91110 91130 53120 77420 84 Classification unit Meat and food inspection services Meat processing poultry, and smallgoods Meat, wholesaling Medical and surgical equipment and prosthetics manufacturing Metal and mineral wholesaling Metal container manufacturing (not elsewhere classified) Metal furniture manufacturing Metal ore mining (not elsewhere
 classified) Metal roof and guttering manufactur- ing (except aluminium) Midwifery services Milk and cream processing Mineral exploration Mineral sand mining Mining and construction machinery manufacturing Mining and quarrying (not elsewhere classified) Mining support services (not else- where classified) Motion picture and video distribu- tion Motion picture and video production Motion picture exhibition Motor cycle retailing (including as- sociated vehicle servicing) Motor vehicle and transport equip- ment rental and hiring (not elsewhere classified) Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Levy rate per $100 of agreed level of weekly compen- sation ($) 2.08 1.80 1.32 0.62 1.32 0.62 0.43 1.63 0.43 0.21 1.68 2.55 1.23 0.30 0.21 0.18 1.79 0.54 2.09 3.28 0.54 Classification unit number 28120 46240 28110 46230 28190 53140 92200 01692 92510 24234 25590 22140 92390 52430 24211 73300 27330 77300 26400 41130 77120 Classification unit Motor vehicle body and trailer manu- facturing Motor vehicle dismantling and used- part wholesaling Motor vehicle manufacturing Motor vehicle new-part wholesaling Motor vehicle parts manufacturing (not elsewhere classified) Motor vehicle parts retailing Museum operation Mushroom growing Music and other sound recording ac- tivities (not elsewhere classified) Music publishing Natural rubber product manufactur- ing Natural textile manufacturing Nature reserve and conservation park operation Newspaper and book retailing Newspaper publishing Non-depository financing Non-ferrous metal casting and forg- ing Non-financial assets leasing and in- vestment Non-metallic mineral product manu- facturing (not elsewhere classified) Non-residential building construc- tion Non-residential property operators and developers (excluding construc- tion) Schedule 3 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.10 0.09 0.06 0.05 0.06 0.05 0.03 0.08 0.03
 0.04 0.08 0.11 0.07 0.04 0.04 0.04 0.09 0.05 0.09 0.13 0.05 85 Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.06 Levy rate per $100 of agreed level of weekly compen- sation ($) Classification unit Non-store retailing Nursery production Nut, bolt, screw, and rivet manufac- turing Office administrative services Offshore aquaculture Oil and fat manufacturing Oil and gas extraction Olive growing On-selling electricity and electricity market operation Onshore aquaculture Optometry and optical dispensing Packaging services Paint and coatings manufacturing Painting and decorating services Paper bag and sack manufacturing Paper product wholesaling Paper stationery manufacturing Parking services Parole or probationary services Passenger car and minibus rental and hiring Pathology and diagnostic imaging services Performing arts operation Performing arts venue operation Personal accessories retailing (not elsewhere classified) Classification unit number 52595 01110 27630 78540 04210 21400 12000 01180 36102 04220 86320 78670 25420 42440 23340 47950 24110 66110 87292 77410 86310 92410 92520 52560 86 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number 95290 78650 25440 25200 15110 53210 45210 25100 47960 52510 95220 28310 86350 01510 65010 26320 42410 45391 42310 96310 (not elsewhere Classification unit Personal services classified) Pest control services, except agricul- tural and forestry Pesticide manufacturing Petroleum and coal product manu- facturing (not elsewhere classified)
 Petroleum and natural gas explor- ation Petroleum fuel retailing (including associated vehicle servicing) Petroleum product wholesaling (in- cluding product ownership to retail point-of-sale) Petroleum refining and petroleum fuel manufacturing Pharmaceutical and toiletry goods wholesaling Pharmaceutical, cosmetic, and toi- letry goods retailing Photographic film processing Photographic, optical, thalmic equipment manufacturing Physiotherapy services and oph- Pig farming Pipeline transport Plaster and gypsum product manu- facturing Plastering and ceiling services Plumbing goods wholesaling Plumbing services Police services Levy rate per $100 of agreed level of weekly compen- sation ($) 0.69 2.28 0.74 1.56 2.28 0.62 0.26 0.35 0.26 0.30 0.30 0.39 0.31 2.93 0.35 2.09 2.78 0.80 2.02 0.80 Schedule 3 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.05 0.10 0.04 0.08 0.10 0.05 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.12 0.04 0.09 0.12 0.05 0.09 0.05 87 Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.07 Levy rate per $100 of agreed level of weekly compen- sation ($) Classification unit Polymer film and sheet packaging material manufacturing Polymer foam product manufactur- ing Polymer product manufacturing (not elsewhere classified) Port and water transport terminal and marina operations Postal services Post-production services and other motion picture and video activities (not elsewhere classified) Potato crisps and corn crisps manu- facturing Poultry farming (eggs) Poultry farming (meat) Poultry processing Prawn fishing Prefabricated metal building manu- facturing Prefabricated wooden
 manufacturing Prepared animal and bird feed manu- facturing Preschool education building Primary education Printing Printing support services Private households employing staff Professional and scientific equip- ment manufacturing (not elsewhere classified) Classification unit number 25630 25650 25661 66230 71110 91111 21795 01420 01410 21120 04120 29110 29190 21740 84100 84210 24120 24130 97000 28390 88 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number 46120 95230 78291 86120 96360 24231 57200 23310 28660 91210 62000 62100 28230 26330 77200 23220 96400 96100 52690 Classification unit Professional and scientific goods wholesaling Professional photographic services Professional, scientific, and tech- nical services (not elsewhere classi- fied) Psychiatric hospitals and psychiatric services (not elsewhere classified) Public order and safety services (not elsewhere classified) Publishing (not elsewhere classified) (except software, music, and Inter- net) Pubs, taverns, and bars Pulp, paper, and paperboard manu- facturing Pump and compressor manufactur- ing Radio broadcasting Rail freight transport Rail passenger transport Railway rolling stock manufacturing and repair services Ready-mixed concrete manufactur- ing Real estate services Reconstituted wood product manu- facturing Regulatory services (licensing and inspection) (not elsewhere classified) Religious organisations and services Repair and maintenance (not else- where classified) Levy rate per $100 of agreed level of weekly compen- sation ($) 0.26 0.23 0.51 0.77 0.31 0.21 0.93 1.23 1.34 0.30 2.96 3.21 2.08 2.50 0.23 1.39 1.39 0.30 1.08 Schedule 3 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.04 0.04 0.05 0.05 0.04 0.04 0.06 0.07 0.07 0.04 0.12 0.12 0.10 0.11 0.04 0.07 0.07 0.04 0.06 89 Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations
 2009 Reprinted as at 1 April 2010 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.04 Levy rate per $100 of agreed level of weekly compen- sation ($) Classification unit Reproduction of recorded media Residential building construction (not elsewhere classified) Residential care services (not else- where classified) Residential property operators and developers (excluding construction) Residential refuge operation commission-based Retail and/or selling Retail postal services buying Retirement village operation (with rest home or hospital facilities) Retirement village operation (with- out rest home or hospital facilities) Rigid and semi-rigid polymer prod- uct manufacturing Road and bridge construction Road freight transport Rock lobster and crab fishing or pot- ting Roofing services Rope, cordage, and twine manufac- turing Sanitary paper product manufactur- ing Scenic and sightseeing transport (ex- cluding aviation) Scientific research services Scientific testing and analysis ser- vices Seafood processing (other than on board vessels) Classification unit number 24300 41120 87220 77110 87222 52597 71111 87211 87210 25610 41210 61100 04110 42230 22230 23391 66500 78100 78290 21730 90 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number 84220 Classification unit Secondary education 37020 02120 01230 01240 27590 28210 13170 42100 87290 21810 24235 96350 78520 51290 86220 84240 21840 52410 93192 93190 Sewerage and drainage services Shearing services Sheep and beef cattle farming Sheep farming Sheet metal product manufacturing (except metal structural and con- tainer products) Shipbuilding and ship repair services (any vessel 50 tonnes displacement or
 over) Silver, lead, and zinc ore mining Site preparation services Social assistance services (not else- where classified) Soft drink, cordial, and syrup manu- facturing Software publishing Solid waste collection services Specialised design services (not else- where classified) Specialised food retailing (not else- where classified) Specialist medical services Special-school education Spirit manufacturing Sport and camping equipment retail- ing Sport and physical recreation—boat- ing or yachting Sport and physical recreation—com- munity (not elsewhere classified) Schedule 3 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.04 0.08 0.19 0.12 0.12 0.08 Levy rate per $100 of agreed level of weekly compen- sation ($) Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.07 Levy rate per $100 of agreed level of weekly compen- sation ($) Classification unit Sport and physical recreation—com- munity cricket Sport and physical recreation—com- munity rugby Sport and physical recreation—com- munity rugby league Sport and physical recreation—cy- cling Sport and physical recreation—golf recre- recre- physical physical Sport and ation—motor cycling Sport and ation—motor racing Sport and physical recreation—net- ball Sport and physical recreation—pro- fessional cricket Sport and physical recreation—pro- fessional rugby Sport and physical recreation—pro- fessional rugby league Sport and physical recreation—pro- fessional sport (not elsewhere
 classi- fied) Sport and physical recreation—snow skiing Sport and physical recreation—soft- ball or baseball Sport ation—squash or badminton Sport ation—swimming Sport and physical recreation—ten- nis physical physical recre- recre- and and Classification unit number 93174 93170 93171 93193 93195 93197 93198 93199 93194 93180 93181 93175 93182 93184 93185 93186 93187 92 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number 93188 93196 84500 93120 27620 52460 27130 66210 01160 52590 27490 42240 27410 21710 74120 51100 27640 78220 25330 22120 51250 61230 and recre- physical Classification unit Sport ation—water skiing Sporting and recreational equine ac- tivities (not elsewhere classified) Sports and physical recreation in- struction Sports recreation venues, grounds, and facilities oper- ation Spring and wire product manufactur- ing Stationery goods retailing physical and Steel pipe and tube manufacturing Stevedoring services Stone fruit growing Store-based retailing (not elsewhere classified) Structural metal product manufactur- ing (not elsewhere classified) Structural steel erection services Structural steel fabricating Sugar manufacturing Superannuation funds Supermarket and grocery stores Surface coating and finishing Surveying and mapping services Synthetic resin and synthetic rubber manufacturing Synthetic textile manufacturing Takeaway food services Taxi and road transport (not else- where classified) Levy rate per $100 of agreed level of weekly compen- sation ($) 1.22 4.64 1.22 1.22 1.05 0.30 1.68 4.67 1.63 1.08 3.55 3.28 3.55 1.00 0.18 1.27 2.11 0.51 1.56 2.55 0.93 1.29 Schedule 3 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.07 0.18 0.07 0.07 0.06 0.04 0.08 0.18 0.08 0.06 0.14 0.13 0.14 0.06 0.04 0.07 0.10 0.05 0.08 0.11 0.06 0.07 93 Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations
 2009 Reprinted as at 1 April 2010 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.05 Levy rate per $100 of agreed level of weekly compen- sation ($) Classification unit number 61231 84320 46160 71230 22290 22220 47210 42430 23130 45310 52420 47930 29420 53130 46221 65090 28290 66190 66410 01111 25510 94 Classification unit Taxi organisations (excluding those that provide taxi services) Technical and vocational education and training Telecommunication goods wholesal- ing Telecommunications services (not elsewhere classified) Textile finishing and textile product manufacturing (not elsewhere classi- fied) Textile floor covering manufacturing Textile product wholesaling Tiling and carpeting services Timber resawing and dressing Timber wholesaling Toy and game retailing Toy and sporting goods wholesaling Toy, sporting, and recreational prod- uct manufacturing Trailer and motor vehicle retailing (not elsewhere classified) Trailer and motor vehicle wholesal- ing (not elsewhere classified) Transport (not elsewhere classified) Transport equipment manufacturing (not elsewhere classified) Transport support services (not else- where classified) Travel agency and tour arrangement services Turf growing Tyre manufacturing Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Classification unit number 53240 61220 41221 01130 23210 25431 86400 95110 67090 96380 96370 96340 52550 63031 37010 66290 28511 47990 47991 21830 Classification unit Tyre retailing Urban bus transport Utility network construction and maintenance services Vegetable growing Veneer and plywood manufacturing pharmaceutical Veterinary medicinal product manufacturing Veterinary services and Video and other
 electronic media rental and hiring Warehousing and storage services (not elsewhere classified) Waste collection services (not else- where classified) Waste remediation and materials re- covery services Waste treatment and disposal ser- vices Watch and jewellery retailing Water passenger lake, or harbour) Water supply transport (river, Water transport support services (not elsewhere classified) Whiteware appliance manufacturing Wholesaling (not elsewhere classi- fied) Wholesaling—commission-based or excluding storage and handling of goods Wine and alcoholic beverage manu- facturing (not elsewhere classified) Schedule 3 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.10 0.07 0.08 0.08 0.11 0.04 0.05 0.04 0.08 0.13 0.13 0.13 0.04 0.08 0.08 0.08 0.05 0.05 0.04 Levy rate per $100 of agreed level of weekly compen- sation ($) 2.10 1.29 1.53 1.63 2.48 0.74 0.51 0.30 1.68 3.19 3.28 3.20 0.30 1.86 1.53 1.86 0.69 0.80 0.26 0.85 0.06 95 Schedule 3 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Non- abate- ment part rate per $100 of agreed level of weekly compen- sation ($) 0.04 Levy rate per $100 of agreed level of weekly compen- sation ($) 0.31 0.31 0.04 4.41 2.48 1.50 2.48 3.67 0.55 1.23 0.17 0.11 0.08 0.11 0.15 0.05 0.07 Classification unit number 71200 71210 23120 23290 29210 23230 22110 45111 92310 Classification unit Wired telecommunications network operation Wireless telecommunications net- work operation (not elsewhere clas- sified) Wood chipping Wood product manufacturing (not elsewhere classified) Wooden furniture and upholstered seat manufacturing Wooden structural fittings and com- ponents manufacturing Wool scouring Wool wholesaling Zoological and botanic gardens oper- ation 96 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Schedule 4 Schedule 4 Classifications in respect of which downward
 adjustments to Work Account levy or compensation levy may be made r 27 Industry sector Agriculture Classifica- tion unit number 01110 01111 01120 01130 01140 01150 01160 01170 01180 01190 01191 01192 01210 01220 01230 01240 01250 01300 01410 01420 01510 01520 01530 01590 01593 01690 01692 02120 Classification unit Nursery production Turf growing Floriculture production Vegetable growing Grape growing Apple and pear growing Stone fruit growing Kiwifruit growing Olive growing Fruit and tree nut growing (not elsewhere classi- fied) Citrus fruit growing Berry fruit growing Grain growing Grain and sheep or grain and beef cattle farming Sheep and beef cattle farming Sheep farming Beef cattle farming Dairy cattle farming Poultry farming (meat) Poultry farming (eggs) Pig farming Horse farming and horse agistment Deer farming Livestock farming (not elsewhere classified) Beekeeping Crop growing (not elsewhere classified) Mushroom growing Shearing services 97 Schedule 4 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 Classifica- tion unit number 02190 37020 41110 41120 41130 41210 41220 41222 42100 42101 42210 42220 42230 42240 42310 42320 42330 42341 42342 42410 42420 42430 42440 42450 42510 42590 42592 77110 Classification unit Agriculture and fishing support services (not else- where classified) Sewerage and drainage services House construction Residential building construction (not elsewhere classified) Non-residential building construction Road and bridge construction Heavy and civil engineering construction (not else- where classified) Land development and subdivision Site preparation services Hire of construction machinery and cranes with op- erator Concreting services Bricklaying services Roofing services Structural steel erection services Plumbing services Electrical services (including telecommunication services within buildings) Air conditioning and heating services Fire and security alarm
 installation services Building installation services (not elsewhere clas- sified) Plastering and ceiling services Carpentry services Tiling and carpeting services Painting and decorating services Glazing services Landscape construction services Construction services (not elsewhere classified) Building completion services—all trades subcon- tracted Residential property operators and developers (ex- cluding construction) Industry sector Construction 98 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Schedule 4 Industry sector Classifica- tion unit number 77120 Fishing Forestry Motor trades 77430 04110 04120 04130 04150 04190 04210 04220 02200 03010 03020 03021 03030 23110 23120 23130 45310 52592 46210 46220 46221 46230 46240 53110 53120 53130 53140 Classification unit Non-residential property operators and developers (excluding construction) Heavy machinery and scaffolding rental and hiring Rock lobster and crab fishing or potting Prawn fishing Fish trawling, seining, and netting (including pro- cessing on board) Line fishing (including processing on board) Fishing (not elsewhere classified) Offshore aquaculture Onshore aquaculture Hunting and trapping Forestry Logging Forest product and moss gathering and processing Forestry support services (excluding tree cutting and felling) Log sawmilling Wood chipping Timber resawing and dressing Timber wholesaling Firewood, coal, and coke retailing Car wholesaling Commercial vehicle wholesaling Trailer and motor vehicle wholesaling (not else- where classified) Motor vehicle new-part wholesaling Motor vehicle dismantling and used-part wholesal- ing Car retailing (including associated vehicle servic- ing) Motor cycle retailing (including associated vehicle servicing) Trailer and motor vehicle retailing (not elsewhere classified) Motor vehicle parts retailing 99 Schedule 4 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009
 Reprinted as at 1 April 2010 Industry sector Classifica- tion unit number 53210 53220 53230 53240 53290 61100 65090 66190 66420 71120 96340 96350 96370 96380 Road freight Waste management Classification unit Petroleum fuel retailing (including associated ve- hicle servicing) Automotive electrical services Automotive body, paint, and interior repair and maintenance Tyre retailing Automotive repair and maintenance (not elsewhere classified) Road freight transport Transport (not elsewhere classified) Transport support services (not elsewhere classi- fied) Freight forwarding services Courier pick-up and delivery services Waste treatment and disposal services Solid waste collection services Waste remediation and materials recovery services Waste collection services (not elsewhere classified) Rebecca Kitteridge, Clerk of the Executive Council.
Issued under the authority of the Acts and Regulations Publication Act 1989.

Date of notification in Gazette: 26 February 2009.
100 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Accident Compensation (Work Account Levies) Regulations 2010 (SR 2010/74) Anand Satyanand, Governor-General Order in Council At Wellington this 29th day of March 2010 Present: His Excellency the Governor-General in Council Pursuant to sections 167(4) and (5), 244, 329, and 333 of the Acci- dent Compensation Act 2001, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council and on the recommendation of the Minister for ACC, makes the fol- lowing regulations.
1 2 Regulations Title These regulations are the Accident Compensation (Work Ac- count Levies) Regulations 2010.

Commencement These regulations come into force on 1 April 2010.
Part 6 Miscellaneous 55 (1) Revocations and savings The following regulations are revoked: 101 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 (a) (b) the Injury Prevention, Rehabilitation, and Compen- sation (Work Account Levies) Regulations 2009 (SR 2009/17): the Injury Prevention, Rehabilitation, and Compen- sation (Residual Claims Levy) Regulations 2009 (SR 2009/18).
(2) Despite subclause (1), the regulations specified in that sub- clause continue to apply with respect to the period commenc- ing on 1 April 2009 and ending with 31 March 2010 as if they had not been revoked.

Rebecca Kitteridge, Clerk of the Executive Council.

Date of notification in Gazette: 30 March 2010.
102 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Notes Contents 1 2 3 4 General Status of reprints How reprints are prepared Changes made under section 17C of the Acts and Regulations Publication Act 1989 List of amendments incorporated in this reprint (most recent first) 5 Notes 1 2 3 General This is a reprint of the Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009.
The reprint incorporates all the amendments to the regulations as at 1 April 2010, as specified in the list of amendments at the end of these notes.

Relevant provisions of any amending enactments that contain transitional, savings, or application provisions that cannot be compiled in the reprint are also included, after the principal enactment, in chronological order.

For more information, see http://www.pco.parliament.govt.nz/reprints/.
Status of reprints Under section 16D of the Acts and Regulations Publication Act 1989, reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by the amendments to that enactment.

This presumption applies even though editorial changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in the reprint.
This presumption may be rebutted by producing the official volumes of statutes or statutory regulations in which the prin- cipal enactment and its amendments are contained.

How reprints are prepared A number of editorial conventions are followed in the prep- aration of reprints.
For example, the enacting words are not 103 Notes Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Reprinted as at 1 April 2010 included in Acts, and provisions that are repealed or revoked are omitted.

For a detailed list of the editorial conventions, see http://www.pco.parliament.govt.nz/editorial-conventions/ or Part 8 of the Tables of New Zealand Acts and Ordinances and Statutory Regulations and Deemed Regulations in Force.
4 Changes made under section 17C of the Acts and Regulations Publication Act 1989 Section 17C of the Acts and Regulations Publication Act 1989 authorises the making of editorial changes in a reprint as set out in sections 17D and 17E of that Act so that, to the extent permitted, the format and style of the reprinted enactment is consistent with current legislative drafting practice.

Changes that would alter the effect of the legislation are not permitted.
A new format of legislation was introduced on 1 January 2000.

Changes to legislative drafting style have also been made since 1997, and are ongoing.

To the extent permitted by section 17C of the Acts and Regulations Publication Act 1989, all legisla- tion reprinted after 1 January 2000 is in the new format for legislation and reflects current drafting practice at the time of the reprint.
In outline, the editorial changes made in reprints under the au- thority of section 17C of the Acts and Regulations Publication Act 1989 are set out below, and they have been applied, where relevant, in the preparation of this reprint: • omission of unnecessary referential words (such as “of this section” and “of this Act”) typeface and type size (Times Roman, generally in 11.5 point) layout of provisions, including: • • indentation position of section headings (eg, the number and heading now appear above the section) format of definitions (eg, the defined term now appears in bold type, without quotation marks) format of dates (eg, a date formerly expressed as “the 1st day of January 1999” is now expressed as “1 January 1999”) • • • • 104 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 Notes • • • • • • • position of the date of assent (it now appears on the front page of each Act) punctuation (eg, colons are not used after definitions) Parts numbered with roman numerals are replaced with arabic numerals, and all cross-references are changed accordingly case and appearance of letters and words, including: • format of headings (eg, headings where each word formerly appeared with an initial cap- ital letter followed by small capital letters are amended so that the heading appears in bold, with only the first word (and any proper nouns) appearing with an initial capital letter) small capital letters in section and subsection ref- erences are now capital letters • schedules are renumbered (eg, Schedule 1 replaces First Schedule), and all cross-references are changed accord- ingly running heads (the information that appears at the top of each page) format of two-column schedules of consequential amendments, and schedules of repeals (eg, they are rearranged into alphabetical order, rather than chrono- logical).
List of amendments incorporated in this reprint (most recent first) Accident Compensation (SR 2010/74): regulation 55(1)(a) (Work Account Levies) Regulations 2010 5 12 Wellington, New Zealand: Published under the authority of the New Zealand Government—2010 105