Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698941674929.pdf (New Zealand)
Reprint as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 (SR 2009/18) Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009: revoked, on 1 April 2010, by regulation 55(1)(b) of the Accident Compensation (Work Account Levies) Regulations 2010 (SR 2010/74).
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 r 1 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) 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 Schedule classifies industries Periods to which levy relates Calculation of rate of levy Payment of levy Maximum earnings on which residual claims levy payable Self-employed person: works more than 30 hours per week and earns less than specified amount Levies exclusive of GST Amounts of levy exempt from payment Revocation and saving Schedule Classifications and levies Regulations Page 2 2 2 3 3 3 3 4 4 5 5 5 5 Title These regulations are the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009.
Commencement These regulations come into force on 1 April 2009.
Interpretation In these regulations,— Act means the Injury Prevention, Rehabilitation, and Com- pensation Act 2001 residual claims levy means the levy payable to fund the outstanding claims liability for the Residual Claims Account under section 193(1) of the Act Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 r 7 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.
4 (1) Schedule classifies industries The Schedule— (a) lists industries or risk classes (called classification units); and ascribes a classification unit number to each item listed; and specifies the rates of the residual claims levy for each classification unit.

(b) (c) (2) Rates of levy are expressed as dollars per $100 of earnings.
5 (1) (2) 6 (1) (2) 7 (1) Periods to which levy relates The following periods are prescribed for the purposes of sec- tion 193(3) of the Act: (a) the period commencing on 1 April 2009 and ending with the close of 31 March 2010; and every later period commencing on 1 April in any year and ending with the close of 31 March in the next year.

The residual claims levy relates to the periods prescribed by subclause (1).
(b) Calculation of rate of levy For the purposes of determining the rate of levy payable under regulation 7, the Corporation must classify each employer and self-employed person in the classification unit that most accur- ately describes their activity.

The rate of levy payable for each $100 of earnings is the rate specified in the Schedule opposite the classification unit in which the employer or self-employed person has been clas- sified.
Payment of levy Every employer must pay to the Corporation a residual claims levy in respect of earnings paid to each employee during— 3 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Reprinted as at 1 April 2010 (a) (b) the 2008/09 tax year, in respect of levies payable for the period referred to in regulation 5(1)(a); and the tax year ending immediately before the commence- ment of any period referred to in regulation 5(1)(b).
Every self-employed person must pay to the Corporation a re- sidual claims levy in respect of earnings received by the person during— (a) the 2008/09 tax year, in respect of levies payable for the period referred to in regulation 5(1)(a); and the tax year ending immediately before the commence- ment of any period referred to in regulation 5(1)(b).
(b) Maximum earnings on which residual claims levy payable The maximum amount of earnings (paid or received in the 2008/09 tax year or any later tax year) on which an employer or a self-employed person must pay a residual claims levy is $102,922.

To avoid doubt, the maximum amount of earnings on which an employer must pay a levy refers to the earnings paid to each employee.
Self-employed person: works more than 30 hours per week and earns less than specified amount This regulation applies to a self-employed person who, in a tax year,— (a) works for an average of more than 30 hours per week, whether or not as an employee; and earns less than $23,400.
(b) The person must pay a residual claims levy calculated using the following formula: ($23,400 − a) × b 100 where— a is the earnings received by the person, as an employee, during the year r 8 (2) 8 (1) (2) 9 (1) (2) 4 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Schedule 10 11 b is the levy rate (calculated for each $100 of earnings) for the classification unit in which the self-employed person has been classified.
Levies exclusive of GST The levies calculated in accordance with these regulations are exclusive of goods and services tax.

Amounts of levy exempt from payment For the purposes of section 244 of the Act, the relevant exempt amount for any invoice that is issued to an employer or a self- employed person for the purposes of the Act and that includes the residual claims levy is set,— (a) (b) in the case of an employer, at $20; and in the case of a self-employed person, at $40.
12 (1) Revocation and saving The Injury Prevention, Rehabilitation, and Compensation (Re- sidual Claims Levy) Regulations 2008 (SR 2008/41) are re- voked.

(2) Despite subclause (1), the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2008 continue to apply in respect of the period commencing on 1 April 2008 and ending with the close of 31 March 2009 as if they had not been revoked.
Schedule Classifications and levies Classification unit number 57100 78420 Classification unit Accommodation Accounting services rr 4, 6 Levy rate per $100 of earnings ($) 0.47 0.27 5 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 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 whole- saling Agricultural machinery and equipment manufac- turing Agricultural product wholesaling (not elsewhere classified) 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 ser- vices (not elsewhere classified) Allied health services (not elsewhere classified) Alumina production 25491 78693 84400 78510 86130 46110 28610 45190 02190 42330 64040 02130 64050 64010 28240 66300 86390 27210 6 Levy rate per $100 of earnings ($) 0.60 0.50 0.26 0.27 0.69 0.45 0.86 0.36 0.67 0.42 0.66 2.50 0.66 0.66 0.36 0.66 0.23 5.71 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Classification unit number Classification unit 27310 27220 86330 93400 93300 52520 01150 27420 78210 84600 53230 28130 53220 53290 75190 75200 21640 73210 25490 Aluminium rolling, drawing, and extruding Aluminium smelting Ambulance services Amusement and other recreation activities (not elsewhere 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 maintenance Automotive electrical components manufacturing Automotive electrical services Automotive repair and maintenance (not else- where classified) Auxiliary finance and investment services (not elsewhere classified) Auxiliary insurance services product manufacturing (non-factory Bakery based) Banking Basic chemical product manufacturing (not else- where classified) Schedule Levy rate per $100 of earnings ($) 0.60 5.71 0.23 0.50 0.79 0.57 0.67 0.60 0.27 0.26 0.90 1.22 0.45 0.45 0.37 0.37 0.57 0.37 0.60 7 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Reprinted as at 1 April 2010 Levy rate per $100 of earnings ($) 0.36 5.71 0.60 0.86 0.86 0.67 0.67 0.36 0.67 0.60 1.22 0.86 0.36 0.27 0.60 1.09 0.40 0.50 Classification unit number Classification unit 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 clas- sified) Beef cattle farming Beekeeping Beer manufacturing Berry fruit growing Biscuit manufacturing (factory-based) Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) Boiler, tank, and other heavy gauge metal con- tainer manufacturing Book and magazine wholesaling Book publishing Bread manufacturing (factory-based) Bricklaying services Brothel-keeping, massage parlour, and prostitution services Building completion services—all trades subcon- tracted 25350 27290 27320 25340 25360 01250 01593 21820 01192 21630 28220 27692 47940 24230 21610 42220 95300 42592 8 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Classification unit number Classification unit 42342 73220 96210 91230 57300 21620
 78692 53110 46210 42420 93220 51270 26310 73100 81110 26290 45120 21520 21290 Building installation services (not elsewhere clas- sified) Building society operation 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 servic- ing) 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 manufacturing Cheese and other dairy product manufacturing (not elsewhere classified) 87100 Child care services Schedule Levy rate per $100 of earnings ($) 0.36 0.37 0.27 0.27 0.47 0.86 0.50 0.45 0.45 1.09 0.47 0.47 0.86 0.37 0.50 0.60 0.36 0.86 0.60 0.35 9 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 86360 21900 01191 26210 25450 78660 52620 47220 22420 52210 57400 11010 63020 63010 84230 46220 28420 96291 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 displace- ment and under) Coastal or international water transport (vessels over 45 metres length and 500 tonnes displace- ment) Combined primary and secondary education Commercial vehicle wholesaling Communications equipment manufacturing Community-based, multi-functional activities (not elsewhere classified)
 86340 Community health centre operation 10 Levy rate per $100 of earnings ($) 0.23 0.36 0.67 0.60 0.60 0.74 0.57 0.36 0.86 0.32 0.47 1.44 2.13 2.13 0.26 0.45 0.36 0.60 0.23 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Classification unit number Classification unit 52341 46130 28410 78340 26350 42210 21720 14190 42590 23390 27230 78560 96320 23330 25460 71120 52591 92420 78691 73230 Computer and computer peripherals retailing Computer and computer peripherals wholesaling Computer and electronic office equipment manu- facturing Computer systems design and related services Concrete product manufacturing Concreting services Confectionery manufacturing Construction material mining (not elsewhere clas- sified) 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 Schedule Levy rate per $100 of earnings ($) 0.32 0.36 0.36 0.27 0.86 1.09 0.86 1.44 1.09 0.36 5.71 0.27 0.94 0.36 0.60 0.99 0.32 0.27 0.50 0.37 11 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 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 Dog racing activities Domestic appliance manufacturing (not elsewhere classified) Domestic appliance repair and maintenance Educational support services Electric cable and wire manufacturing Electric lighting equipment manufacturing 01690 21130 66440 22210 01300 47130 78310 01530 82000 86230 52100 73290 95270 24233 78630 93112 28510 52610 84700 28520 28540 12 Levy rate per $100 of earnings ($) 0.67 1.22 0.27 0.86 0.67 0.36 0.27 0.67 0.78 0.23 0.32 0.37 0.40 0.27 0.27 0.79 0.36 0.57 0.27 0.36 0.36 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Classification unit number Classification unit 52342 46150 28590 42320 52340 36130 36101 36103 78330 28490 78320 78610 78230 52350 25410 27690 Electrical and electronic goods retailing (not else- where classified) Electrical and electronic goods wholesaling (not elsewhere classified) Electrical equipment manufacturing (not else- where classified) Electrical services (including telecommunication services within buildings) Electrical, electronic, and gas appliance retailing Electricity generation (not elsewhere classified) Electricity line-system operation Electricity line-system operation (excluding main- tenance and construction) Electronic (except domestic appliance) and preci- sion equipment repair and maintenance Electronic equipment manufacturing (not else- where classified) Electronic information storage services Employment placement and recruitment services (no on-hired staff) Engineering design and engineering consulting services Entertainment media retailing Explosives manufacturing Fabricated metal product manufacturing (not else- where classified) 25310 Fertiliser manufacturing Schedule Levy rate per $100 of earnings ($) 0.32 0.36 0.36 0.42 0.32 1.45 1.45 1.45 0.27
 0.36 0.27 0.57 0.27 0.32 0.60 0.86 0.86 13 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit Financial asset broking services Financial asset investing Fire and security alarm installation services Fire protection and other emergency services (ex- cept police and ambulance services) Firewood, coal, and coke retailing Fish and seafood wholesaling Fish trawling, seining, and netting (including pro- cessing on board) Fishing (not elsewhere classified) Fixed space heating, cooling, and ventilation equipment manufacturing Floor covering retailing Floriculture production Flower retailing Food and other industry-specific machinery and equipment manufacturing (not elsewhere classi- fied) Food and other specialised industrial machinery and equipment wholesaling Food product manufacturing (not elsewhere clas- sified) Footwear manufacturing Footwear retailing Foreign government representation Forest product and moss gathering and processing 75110 73400 42341 96330 52592 47140 04130 04190 28670 52320 01120 52540 28630 46190 21790 22500 52220 81300 03021 14 Levy rate per $100 of earnings ($) 0.37 0.37 0.42 1.47 0.57 0.90 2.50 2.50 0.36 0.57 0.67 0.57 0.36 0.36 0.60 0.86 0.32 0.50 0.67 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Classification unit number Classification unit 03010 03030 36110 91220 66420 51210 01190 21300 51220 47150 95240 47320 29290 52310 93290 52530 95250 36200 74220 86210 26100 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 classi- fied) Fruit and vegetable processing Fruit and vegetable retailing Fruit and vegetable wholesaling Funeral, crematorium, and
 cemetery services 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 Schedule Levy rate per $100 of earnings ($) 3.45 2.50 1.45 0.27 0.71 0.90 0.67 0.86 0.57 0.36 0.40 0.36 0.60 0.57 0.27 0.57 0.75 0.45 0.37 0.23 0.60 15 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit Glazing services Gold ore mining Goods and equipment rental and hiring (not else- where 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 clas- sified) 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 Higher education (undergraduate and postgraduate courses) 42450 13140 95190 01220 01210 21510 67010 01140 14110 47191 47190 95260 52330 45390 93130 86391 74210 41220 77430 84310 16 Levy rate per $100 of earnings ($) 1.09 1.44 0.40 0.67 0.67 0.86 0.66 0.67 1.44 0.36 0.36 0.40 0.57 0.36 0.79 0.23 0.37 0.75 0.90 0.26 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Classification unit number Classification unit Schedule Levy rate per $100 of earnings ($) 0.90 0.50 0.79 0.79 0.79 0.79 0.79 Hire of construction machinery and cranes with
 operator Holder investor farms and livestock Horse and dog racing administration and track op- eration 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 ing—jockeys racing activities—thoroughbred rac- 0.79 Hospitals (except psychiatric hospitals) House construction Houseware retailing Human pharmaceutical and medicinal 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 passenger only) Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 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 Iron ore mining 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 of- fice 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) 96290 24232 71240 61210 78640 27120 27121 13110 27110 29410 47920 81200 47390 01170 22390 96220 86131
 78622 78621 78620 18 Levy rate per $100 of earnings ($) 0.27 0.27 0.81 0.66 0.50 1.61 1.61 1.44 0.60 0.36 0.36 0.50 0.36 0.67 0.86 0.27 0.23 0.57 1.09 0.27 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Classification unit number Classification unit 41222 42510 95210 22620 22611 78410 92100 74110 28650 04150 47170 51230 01590 81130 23110 03020 93210 28640 28690 28680 Land development and subdivision Landscape construction services Laundry and dry-cleaning services Leather and leather substitute goods manufactur- ing Leather tanning, fellmongery, and fur dressing Legal services Libraries and archives Life insurance Lifting and material-handling equipment manufac- turing Line fishing (including processing on board) Liquor and tobacco product wholesaling Liquor retailing Livestock farming (not elsewhere classified) Local government administration (not elsewhere classified) Log sawmilling Logging Lottery operation Machine tool and parts manufacturing Machinery and equipment manufacturing (not elsewhere classified) Machinery and equipment repair and maintenance (not elsewhere classified) Schedule Levy rate per $100 of earnings ($) 0.75 0.75 0.94 0.86 1.22 0.27 0.27 0.37 0.36 2.50 0.36 0.57 0.67 0.74 0.86 3.45 0.27 0.36 0.86 0.86 19 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit Magazine and other periodical publishing Management advice and related consulting ser- vices Manchester and textile goods retailing (not else- where 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 classified) Metal furniture manufacturing Metal ore mining (not elsewhere classified) Metal roof and guttering manufacturing (except aluminium) Midwifery services Milk and cream processing Mineral exploration Mineral sand mining 24221 78550 52230 29490 52450 78530 29230 21111 21110 47110 28320 45220 27510 29220 13190 27430 86132 21210 15130 13150 20 Levy rate per $100 of earnings ($) 0.27 0.27 0.32 0.60 0.45 0.27 0.60 0.50 1.22 0.90 0.36 0.86 0.60 0.86 1.44 0.60 0.23 0.60 1.44 1.44 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Classification unit number Classification unit 28620 14200 15200 91120 91110 91130 53120 77420 28120 46240 28110 46230 28190 53140 92200 01692 92510 24234 25590 Mining and construction machinery manufactur- ing Mining and quarrying (not elsewhere classified) Mining support services (not elsewhere classified) Motion picture and video distribution Motion picture and video production Motion picture exhibition Motor cycle retailing (including associated vehicle servicing) Motor vehicle and transport equipment rental and hiring (not elsewhere classified) Motor vehicle body and trailer manufacturing Motor vehicle dismantling and used-part wholesal- ing 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 elsewhere classified) Music publishing Natural rubber product manufacturing Schedule Levy rate per $100 of earnings ($) 0.86 1.44 0.75 0.27 0.27 0.27 0.45 0.40 0.86 0.90 1.22 0.45 1.22 0.45 0.27 0.67 0.27 0.27 0.60 21 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 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 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 oper- ation Onshore aquaculture Optometry and optical dispensing 22140 92390 52430 24211 73300 27330 77300 26400 41130 77120 52595 01110 27630 78540 04210 21400 12000 01180 36102 04220 86320 22 Levy rate per $100 of earnings ($) 1.61 0.50 0.32 0.27 0.37 0.60 0.50 0.86 1.09 0.50 0.32 0.67 0.86 0.27 0.67 0.60 0.36 0.67 1.45 0.67 0.23 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Classification unit number 78670 25420 42440 23340 47950 24110 66110 87292 77410 86310 92410 92520 52560 95290 78650 25440 25200 15110 53210 45210 Classification unit 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 clas- sified) Personal services (not elsewhere classified) Pest control services, except agricultural and forestry Pesticide manufacturing Petroleum and coal product manufacturing (not elsewhere classified) Petroleum and natural gas exploration Petroleum fuel retailing (including associated ve- hicle servicing) Petroleum product wholesaling (including product ownership to retail
 point-of-sale) Schedule Levy rate per $100 of earnings ($) 0.40 0.60 1.09 0.36 0.36 0.36 0.40 0.50 0.40 0.23 0.27 0.27 0.57 0.40 0.67 0.60 0.86 0.86 0.45 0.60 23 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit Petroleum refining and petroleum fuel manufactur- ing Pharmaceutical and toiletry goods wholesaling Pharmaceutical, cosmetic, and toiletry goods re- tailing 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 manu- facturing Polymer foam product manufacturing Polymer product manufacturing (not elsewhere classified) Port and water transport terminal and marina oper- ations Postal services Post-production services and other motion picture and video activities (not elsewhere classified) 25100 47960 52510 95220 28310 86350 01510 65010 26320 42410 45391 42310 96310 25630 25650 25661 66230 71110 91111 24 Levy rate per $100 of earnings ($) 0.36 0.36 0.32 0.32 0.36 0.23 0.67 0.36 0.86 1.09 0.36 0.75 0.94 0.60 0.60 0.60 2.13 0.99 0.27 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Classification unit number Classification unit 21795 01420 01410 21120 04120 29110 29190 21740 84100 84210 24120 24130 97000 28390 46120 95230 78291 86120 96360 24231 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 Primary education Printing Printing support services Private households employing staff Professional
 and scientific equipment manufactur- ing (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 classified) Publishing (not elsewhere classified) (except soft- ware, music, and Internet) Schedule Levy rate per $100 of earnings ($) 0.60 0.67 0.67 1.22 2.50 0.86 0.86 0.60 0.35 0.26 0.60 0.60 0.40 0.36 0.36 0.27 0.50 0.65 0.50 0.27 25 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 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 services 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 classified) Residential care services (not elsewhere classified) Residential property operators and developers (ex- cluding construction) Residential refuge operation Retail commission-based buying and/or selling Retail postal services 57200 23310 28660 91210 62000 62100 28230 26330 77200 23220 96400 96100 52690 24300 41120 87220 77110 87222 52597 71111 26 Levy rate per $100 of earnings ($) 0.47 0.86 0.36 0.27 2.13 2.13 0.86 0.86 0.27 0.86 0.50 0.40 0.57 0.36 1.09 0.69 0.50 0.23 0.50 0.32 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Classification unit number Classification unit 87211 87210
 25610 41210 61100 04110 42230 22230 23391 66500 78100 78290 21730 84220 37020 02120 01230 01240 27590 Retirement village operation (with rest home or hospital facilities) Retirement village operation (without rest home or hospital facilities) Rigid and semi-rigid polymer product manufactur- ing 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 avi- ation) 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) Schedule Levy rate per $100 of earnings ($) 0.69 0.69 0.60 0.75 0.71 2.50 1.09 1.22 0.36 2.13 0.50 0.50 0.86 0.26 0.45 0.67 0.67 0.67 0.60 27 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 28210 13170 42100 87290 21810 24235 96350 84240 78520 51290 86220 21840 52410 93192 93174 93190 93170 93171 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 classi- fied) Soft drink, cordial, and syrup manufacturing Software publishing Solid waste collection services Special-school education Specialised design services (not elsewhere classi- fied) Specialised food retailing (not elsewhere classi- fied) Specialist medical services Spirit manufacturing Sport and camping equipment retailing Sport and physical recreation—boating or yacht- ing Sport and physical recreation—community cricket Sport and physical recreation—community (not elsewhere classified) Sport and physical
 recreation—community rugby Sport and physical recreation—community rugby league 93193 Sport and physical recreation—cycling 28 Levy rate per $100 of earnings ($) 1.22 1.44 0.75 0.23 0.36 0.36 0.40 0.26 0.27 0.57 0.23 0.36 0.32 0.79 0.79 0.79 0.79 0.79 0.79 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Classification unit number Classification unit 93195 93197 93198 93199 93194 93180 93181 93175 93182 93184 93185 93186 93187 93188 93196 84500 93120 27620 52460 Sport and physical recreation—golf Sport and physical recreation—motor cycling Sport and physical recreation—motor racing Sport and physical recreation—netball and physical recreation—professional Sport 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 bad- minton Sport and physical recreation—swimming Sport and physical recreation—tennis Sport and physical recreation—water skiing Sporting and recreational equine activities (not elsewhere classified) Sports and physical recreation instruction Sports and physical recreation venues, grounds, and facilities operation Spring and wire product manufacturing Stationery goods retailing Schedule Levy rate per $100 of earnings ($) 0.79 0.79 0.79 0.79 0.79 0.79 0.79 0.79 0.79 0.79 0.79 0.79 0.79 0.79 0.79 0.79 0.79 0.86 0.32 29 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 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 manufactur- ing 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 clas- sified) 27130 66210 01160 52590 27490 42240 27410 21710 74120 51100 27640 78220 25330 22120 51250 61230 61231 84320 46160 71230 30 Levy rate per $100 of earnings ($) 0.60 2.13 0.67 0.57 1.61 1.09 1.61 0.60 0.37 0.57 0.86 0.50 0.86 1.61 0.47 0.66 0.50 0.26 0.36 0.81 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Classification unit number Classification unit 22290 22220 47210 42430 23130 45310 52420 47930 29420 53130 46221 65090 28290 66190 66410 01111 25510 53240 61220 Textile finishing and textile product manufacturing (not elsewhere classified) 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 product manufac- turing Trailer and motor vehicle retailing (not elsewhere classified) Trailer and motor vehicle wholesaling (not else- where classified) Transport (not elsewhere classified) Transport equipment manufacturing (not else- where classified) Transport support services (not elsewhere classi- fied) Travel agency and tour arrangement services Turf growing Tyre manufacturing Tyre retailing Urban bus transport Schedule Levy rate per $100 of earnings ($) 1.61 1.61 0.36 1.09 0.86 0.60 0.32 0.36 0.60 0.45 0.45 0.71 1.22 0.71 0.27 0.67 1.61 0.90 0.66 31 Schedule Injury Prevention, Rehabilitation, and
 Compensation (Residual Claims Levy) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number Classification unit 41221 01130 23210 25431 86400 95110 67090 96380 96370 96340 52550 63031 37010 66290 28511 47991 47990 21830 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 classi- fied) Waste remediation and materials recovery services Waste treatment and disposal services Watch and jewellery retailing Water passenger transport (river, lake, or harbour) Water supply Water transport support services (not elsewhere classified) Whiteware appliance manufacturing Wholesaling—commission-based or excluding storage and handling of goods Wholesaling (not elsewhere classified) Wine and alcoholic beverage manufacturing (not elsewhere classified) 71200 Wired telecommunications network operation 32 Levy rate per $100 of earnings ($) 0.75 0.67 0.86 0.60 0.50 0.40 0.66 0.40 1.09 0.40 0.32 2.13 0.45 2.13 0.36 0.27 0.36 0.36 0.81 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Classification unit number Classification unit 71210 23120 23290 29210 23230 Wireless telecommunications network operation (not elsewhere classified) Wood chipping Wood product manufacturing (not elsewhere clas- sified) Wooden furniture and upholstered seat manufac- turing Wooden structural fittings and components manu- facturing 22110 Wool scouring Schedule Levy rate per $100 of earnings ($) 0.81 0.86 0.86 0.60 0.86 1.22 33 Schedule Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 Reprinted as at 1 April 2010 Classification unit number 45111 92310 Classification unit Wool wholesaling Zoological
 and botanic gardens operation Levy rate per $100 of earnings ($) 0.36 0.50 Rebecca Kitteridge, Clerk of the Executive Council.
Issued under the authority of the Acts and Regulations Publication Act 1989.

Date of notification in Gazette: 26 February 2009.
34 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) 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: 35 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) 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.
36 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) 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 (Residual Claims Levy) Regulations 2009.
The reprint incorporates all the amendments to the regulations as at 1 April 2010, as specified in the list of amendments at the end of these notes.

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

For more information, see http://www.pco.parliament.govt.nz/reprints/.
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 37 Notes Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) 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.
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”) • • • • 4 38 Reprinted as at 1 April 2010 Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) 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)(b) (Work Account Levies) Regulations 2010 5 12 Wellington, New Zealand: Published under the authority of the New Zealand Government—2010 39