Source: http://www.legislation.govt.nz/regulation/public/2017/0019/latest/whole.html
Timestamp: 2017-11-18 06:32:23
Document Index: 262502608

Matched Legal Cases: ['art\n15', 'art 2', 'art 4', 'art 1', 'art 3', 'art 1', 'art 4', 'art 4', 'art 4', 'art 101', 'art 133', 'art 137', 'art 121', 'art 101', 'art 133', 'art 137', 'art 121']

Accident Compensation (Work Account Levies) Regulations 2017 (LI 2017/19) – New Zealand Legislation
Accident Compensation (Work Account Levies) Regulations 2017
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At Wellington this 20th day of February 2017
These regulations are made under sections 167(4) and (5), 244, 329, and 333 of the Accident Compensation Act 2001—
on the recommendation of the Minister for ACC made—
after having regard to the principles of financial responsibility under section 166A of that Act; and
after complying with the consultation requirements of sections 330 and 331 of that Act.
4 Schedules classify industries
5 Periods to which levy relates
6 Maximum earnings on which levy payable
7 Minimum levy to be paid by self-employed person earning less than stated amount or without earnings history
Work account levy
8 Calculation of Work Account levy payable by employers and private domestic workers
9 Calculation of Work Account levy payable by self-employed persons
10 Work Account levy subject to adjustments
Persons purchasing compensation
12 Corporation to determine compensation levy
13 Base compensation levy
14 Non-abatement part
15 Self-employed person must pay either compensation levy or Work Account levy
Upward adjustments to Work Account levy based on employers’ safety management practices
17 Upward adjustments
18 Basis of upward adjustments
19 Further audits after upward adjustment
20 Application of upward adjustment to levy
21 Administration of upward adjustments
22 Collection of Work Account levy
23 Interest rate on Work Account levy overpaid
24 Levy exclusive of GST
25 Amounts of levy exempt from payment
26 Continuation of adjustments
27 Revocation and savings
Classifications and Work Account levy rates from 1 April 2017
Classifications and Work Account levy rates from 1 April 2018
Classifications and levy rates for purchase of agreed level of weekly compensation from 1 April 2017
Classifications and levy rates for purchase of agreed level of weekly compensation from 1 April 2018
These regulations are the Accident Compensation (Work Account Levies) Regulations 2017.
Act means the Accident Compensation Act 2001
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 shareholder-employees and self-employed persons to purchase and maintain weekly compensation under sections 190 and 208 of the Act respectively, calculated by the Corporation under regulation 12
Corporation means the Accident Compensation Corporation continued by section 259 of the Act
tax year has the same meaning as in section YA 1 of the Income Tax Act 2007 for the purposes of furnishing a return of income under the Tax Administration Act 1994
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 18
upward audit tool means an audit tool approved by the Minister 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—
an employer under section 168 of the Act:
a private domestic worker under section 168A of the Act:
a self-employed person under section 168B of the Act.
Schedules 1, 2, 3, and 4—
list industries or risk classes (classification units); and
assign a classification unit number to each item listed; and
specify, as the case may be,—
the rate of the Work Account levy for each classification unit; or
the compensation levy for each classification unit.
Rates of levy are expressed as dollars per $100 of earnings or, as the case may be, per $100 of agreed level of weekly compensation.
The following periods are prescribed for the purposes of these regulations:
the tax year commencing on 1 April 2017 and ending with the close of 31 March 2018; and
the tax year commencing on 1 April 2018 and ending with the close of 31 March 2019; and
any tax year commencing on or after 1 April 2019.
Schedules 1 and 3 prescribe the Work Account levy and the compensation levy rates for the tax year commencing on 1 April 2017.
Schedules 2 and 4 prescribe the Work Account levy and the compensation levy rates for the tax year commencing on 1 April 2018 and any later tax year.
The maximum amounts 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, are—
$124,053 in the 2017/18 tax year; and
$126,286 in the 2018/19 tax year or, if regulation 5(1)﻿(c) applies, in the tax year immediately preceding the period that applies under regulation 5(1)﻿(c).
The maximum amounts of self-employed earnings on which a Work Account levy or compensation levy is payable by a self-employed person, are—
$122,063 in the 2017/18 tax year; and
$124,053 in the 2018/19 tax year or, if regulation 5(1)﻿(c) applies, in the tax year immediately preceding the period that applies under regulation 5(1)﻿(c).
This regulation applies to a self-employed person who, in the 2016/17 tax year,—
worked for an average of more than 30 hours a week, whether or not as an employee; and
earned less than $31,720; or
cannot specify 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.
This regulation applies to a self-employed person who, in the 2017/18 tax year or, if regulation 5(1)﻿(c) applies, in the tax year immediately preceding the period that applies under regulation 5(1)﻿(c),—
earned less than $32,760; or
The Work Account levy payable by the person must be calculated using the formula set out in regulation 9.
Part 2 Work account levy
The Work Account levy payable by employers and private domestic workers is calculated using the following formula:
(c ÷ 100) × d
is,—
in respect of an employer, the amount of earnings paid to the employer’s employees in the tax year prescribed in regulation 5(1)﻿(a), (b), or (c), 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 5(1)﻿(a), (b), or (c), whichever applies
is the rate for the Work Account levy in Schedule 1 or Schedule 2 (as relevant) that applies to the classification unit in which the employer or private domestic worker is classified.
The Work Account levy payable by self-employed persons for a tax year (the applicable tax year) is calculated using the following formula:
the amount of earnings derived by the self-employed person in the tax year immediately preceding the applicable tax year; or
if regulation 7(1) applies, $31,720 minus the earnings received by the person as an employee during the tax year immediately preceding the applicable tax year; or
if regulation 7(2) applies, $32,760 minus the earnings received by the person as an employee during the tax year immediately preceding the applicable tax year
is the rate for the Work Account levy in Schedule 1 or Schedule 2 (as relevant) that applies to the classification unit in which the self-employed person is classified.
The Work Account levy payable by—
an employer is subject to any upward adjustments under Part 4; and
an employer, a self-employed person, or a private domestic worker is subject to any adjustments under Part 1 or 2 of the Accident Compensation (Experience Rating) Regulations 2017.
Part 3 Persons purchasing compensation
a self-employed person who purchases weekly compensation from, and enters into an agreement with, the Corporation under sections 208 and 209 of the Act; and
a shareholder-employee who purchases weekly compensation from, and enters into an agreement with, the Corporation under section 190 of the Act.
The compensation levy payable by a person to whom this Part applies must be paid at the levy rate stated in Schedule 3 or Schedule 4 (as relevant) 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:
is the amount of base compensation levy calculated according to regulation 13
the amount of the non-abatement part of the compensation levy calculated under regulation 14, if that regulation applies; or
zero, if regulation 14 does not apply.
The compensation levy payable by a person under subclause (1) is subject to any adjustments under Part 1 of the Accident Compensation (Experience Rating) Regulations 2017.
The amount of base compensation levy payable by a person to whom this Part applies is calculated using the following formula:
(j × k) ÷ 100
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 or Schedule 4 (as relevant).
This regulation applies only to a person to whom this Part applies 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 circumstances 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
is the same amount as item j in the formula set out in regulation 13
is the appropriate non-abatement part rate stated in Schedule 3 or Schedule 4 (as relevant).
Nothing in these regulations limits or affects the obligation of a self-employed person to pay the Work Account levy for any period for which no agreement under section 208 of the Act has effect in relation to the person.
Part 4 Upward adjustments to Work Account levy based on employers’ safety management practices
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 purposes of these regulations unless satisfied that the person has the qualifications and experience to undertake the audits.
The Corporation must make an upward adjustment of 50% if an upward audit discloses that an employer’s safety management practices fail to meet the standard required by the upward audit tool approved for the purposes of this Part.
An upward adjustment made by the Corporation under section 180(2) of the Act must be 50%.
The following decisions are decisions of the Corporation:
a decision under subclause (1) that an upward audit discloses that an 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 Work Account levy upward without the completion of an audit.
An upward adjustment is based on an audit of an employer’s safety management practices conducted—
at a worksite or worksites selected by the Corporation; and
on a reasonable day or days determined by the Corporation; and
by an auditor chosen by the Corporation; and
in accordance with the upward audit tool.
If an upward adjustment has taken effect in a tax year, the Corporation must arrange a further upward audit of the employer to be conducted in every later tax year until an upward audit discloses that the employer’s safety management practices 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 employees; and
how much time the employer reasonably needs to address problems with the employer’s safety management practices identified in the most recent upward audit.
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.
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—
for that tax year; and
for each following tax year in which—
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.
If in any tax year an audit under regulation 19 discloses that an employer’s safety management practices meet the standard required by the upward audit tool, the upward adjustment to the Work Account levy payable by the employer ceases to apply for that tax year.
If in any tax year, after an employer has paid the Work Account levy for that tax year (including the applicable upward adjustment to that levy), a further upward audit under regulation 19 discloses that the employer’s safety management practices meet the standard required by the upward audit tool, the Corporation—
must pay the amount of the upward adjustment to the employer—
if the employer so requests; and
if, after the adjustment, the employer’s account is more than $100 in credit; or
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 instalments of the Work Account levy payable by an employer if the Corporation applies or ceases to apply an upward adjustment under regulation 20.
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.
The interest rate payable on amounts that are refundable to employers under section 173(2)﻿(a) of the Act is 6% per year.
The amount of any levy derived by applying the appropriate levy rate set out in the relevant schedule, and making any adjustments under Part 4, is exclusive of any goods and services tax payable on that levy.
For the purposes of section 244 of the Act, the relevant exempt amount for any invoice that is issued to an employer, a private domestic worker, or a self-employed person for the purposes of the Act and that includes the Work Account levy is set,—
in the case of an employer or a private domestic worker, at $20; and
in the case of a self-employed person, at $40.
This regulation applies to an employer or a self-employed person if, in relation to that employer or self-employed person,—
the Corporation has made an upward adjustment under the regulations revoked by regulation 27 or any corresponding revoked regulations made under the Act; and
the relevant adjustment was in force immediately before the commencement of these regulations.
An employer or a self-employed person in relation to whom the Corporation made an upward adjustment must be treated as if the Corporation had made the adjustment under Part 4 of these regulations.
The Accident Compensation (Work Account Levies) Regulations 2016 (LI 2016/27) are revoked.
Despite subclause (1), the regulations specified in that subclause continue to apply with respect to the period commencing on 1 April 2016 and ending with the close of 31 March 2017 as if they had not been revoked.
Schedule 1 Classifications and Work Account levy rates from 1 April 2017
rr 4, 5, 8, 9
Levy rate per $100 of earnings
57100 Accommodation $0.70
78420 Accounting services $0.09
25491 Adhesive manufacturing $0.29
78693 Administrative services (not elsewhere classified) $0.28
84400 Adult, community, and other education (not elsewhere classified) $0.28
78510 Advertising services $0.14
86130 Aged care residential services $1.21
46110 Agricultural and construction machinery wholesaling $0.83
28610 Agricultural machinery and equipment manufacturing $1.36
45190 Agricultural product wholesaling (not elsewhere classified) $0.48
02190 Agriculture and fishing support services (not elsewhere classified) $2.22
42330 Air conditioning and heating services $1.03
64050 Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 $2.07
64040 Air operations under Civil Aviation Rules Part 133 or 135 $2.07
02130 Air operations under Civil Aviation Rules Part 137 $2.07
64010 Air transport under Civil Aviation Rules Part 121, 125, or 129 $0.46
28240 Aircraft manufacturing and repair services $0.36
66300 Airport operations and air transport support services (not elsewhere classified) $0.46
86390 Allied health services (not elsewhere classified) $0.23
93410 Alpine and white water recreation activities $2.58
27210 Alumina production $1.76
27310 Aluminium rolling, drawing, and extruding $1.31
27220 Aluminium smelting $1.76
86330 Ambulance services $1.21
93400 Amusement and other recreation activities (not elsewhere classified) $0.76
93300 Amusement parks and centres operation $0.76
52520 Antique and used goods retailing $0.79
01150 Apple and pear growing $1.06
27420 Architectural aluminium product manufacturing $1.31
78210 Architectural services $0.17
84600 Arts education $0.28
53230 Automotive body, paint, and interior repair and maintenance $0.96
28130 Automotive electrical components manufacturing $0.70
53220 Automotive electrical services $0.96
53290 Automotive repair and maintenance (not elsewhere classified) $0.96
75190 Auxiliary finance and investment services (not elsewhere classified) $0.13
75200 Auxiliary insurance services $0.13
21640 Bakery product manufacturing (non-factory-based) $0.81
73210 Banking $0.13
25490 Basic chemical product manufacturing (not elsewhere classified) $0.29
25350 Basic inorganic chemical manufacturing $0.17
27290 Basic non-ferrous metal manufacturing (not elsewhere classified) $1.76
27320 Basic non-ferrous metal product manufacturing (not elsewhere classified) $0.49
25340 Basic organic chemical manufacturing $0.36
25360 Basic polymer manufacturing (not elsewhere classified) $0.82
01250 Beef cattle farming $2.33
01593 Beekeeping $1.97
21820 Beer manufacturing $0.49
01192 Berry fruit growing $1.06
21630 Biscuit manufacturing (factory-based) $0.95
28220 Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) $1.54
27692 Boiler, tank, and other heavy-gauge metal container manufacturing $1.29
47940 Book and magazine wholesaling $0.27
24230 Book publishing $0.09
21610 Bread manufacturing (factory-based) $0.78
42220 Bricklaying services $2.58
95300 Brothel-keeping, massage parlour, and prostitution services $0.47
42592 Building completion services—all trades subcontracted $1.46
42342 Building installation services (not elsewhere classified) $2.26
73220 Building society operation $0.13
96210 Business and professional association services $0.19
91230 Cable and other subscription programming $0.13
57300 Cafes and restaurants $0.56
21620 Cake and pastry manufacturing (factory-based) $0.95
78692 Call centre operation $0.19
53110 Car retailing (including associated vehicle servicing) $0.39
46210 Car wholesaling $0.27
42420 Carpentry services $2.27
93220 Casino operation $0.51
51270 Catering services (including on-hired hospitality staff) $0.56
26310 Cement and lime manufacturing $1.26
73100 Central banking $0.13
81110 Central government administration (not elsewhere classified) $0.16
26290 Ceramic product manufacturing (not elsewhere classified) $1.93
45120 Cereal grain wholesaling $0.69
21520 Cereal, pasta, and baking-mix manufacturing $0.78
21290 Cheese and other dairy product manufacturing (not elsewhere classified) $0.70
87100 Childcare services $0.53
86360 Chiropractic and osteopathic services $0.23
21900 Cigarette and tobacco product manufacturing $0.49
01191 Citrus fruit growing $1.06
26210 Clay brick manufacturing $1.26
78660 Cleaning services and facilities management (not elsewhere classified) $1.32
25450 Cleaning-compound manufacturing $0.38
52620 Clothing and footwear repair $0.41
47220 Clothing and footwear wholesaling $0.27
22420 Clothing manufacturing $0.53
52210 Clothing retailing $0.33
57400 Clubs (hospitality) $0.70
11010 Coal mining $1.24
63020 Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) $1.23
63010 Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement) $1.23
84230 Combined primary and secondary education $0.25
46220 Commercial vehicle wholesaling $0.83
28420 Communications equipment manufacturing $0.20
96291 Community-based, multi-functional activities (not elsewhere classified) $0.47
86340 Community health centre operation $0.23
52341 Computer and computer peripherals retailing $0.41
46130 Computer and computer peripherals wholesaling $0.15
28410 Computer and electronic office equipment manufacturing $0.20
78340 Computer systems design and related services $0.08
26350 Concrete product manufacturing $1.26
42210 Concreting services $2.27
21720 Confectionery manufacturing $0.70
14190 Construction material mining (not elsewhere classified) $1.24
42590 Construction services (not elsewhere classified) $2.26
23390 Converted paper product manufacturing (not elsewhere classified) $0.64
27230 Copper, silver, lead, and zinc smelting and refining $1.76
78560 Corporate head office management services $0.14
96320 Correctional and detention services $1.13
23330 Corrugated paperboard and paperboard container manufacturing $0.51
25460 Cosmetic and toiletry preparation manufacturing $0.38
71120 Courier pick-up and delivery services $1.21
52591 Craft and gift retailing (not elsewhere classified) $0.34
92420 Creative artists, musicians, writers, and performers $0.51
78691 Credit reporting and debt collection services $0.19
73230 Credit union operation $0.13
01690 Crop growing (not elsewhere classified) $1.06
21130 Cured meat and smallgoods manufacturing $1.75
66440 Customs and shipping agents and freight-forwarding services (no handling of goods) $0.14
22210 Cut and sewn textile product manufacturing $0.53
01300 Dairy cattle farming $2.29
47130 Dairy produce wholesaling $1.06
78310 Data processing and web-hosting services $0.10
01530 Deer farming $1.97
82000 Defence $0.97
86230 Dental services $0.10
52100 Department stores $0.41
73290 Depository financial intermediation (not elsewhere classified) $0.13
95270 Diet and weight-reduction centre operation $0.47
24233 Directory and mailing-list publishing $0.09
78630 Document preparation services $0.17
93112 Dog racing activities $1.88
28510 Domestic appliance manufacturing (not elsewhere classified) $0.36
52610 Domestic appliance repair and maintenance $0.96
84700 Educational support services $0.17
28520 Electric cable and wire manufacturing $0.36
28540 Electric lighting equipment manufacturing $0.36
52342 Electrical and electronic goods retailing (not elsewhere classified) $0.41
46150 Electrical and electronic goods wholesaling (not elsewhere classified) $0.17
52340 Electrical, electronic, and gas appliance retailing $0.41
28590 Electrical equipment manufacturing (not elsewhere classified) $0.36
42320 Electrical services (including telecommunication services within buildings) $0.86
36130 Electricity generation (not elsewhere classified) $0.45
36101 Electricity line-system operation $0.97
78330 Electronic (except domestic appliance) and precision equipment repair and maintenance $0.41
28490 Electronic equipment manufacturing (not elsewhere classified) $0.36
78320 Electronic information storage services $0.10
78610 Employment placement and recruitment services (no on-hired staff) $0.21
36103 Energy and services utilities operation (excluding construction, maintenance, and plant operation) $0.45
78230 Engineering design and engineering consulting services $0.17
52350 Entertainment media retailing $0.34
25410 Explosives manufacturing $0.29
27690 Fabricated metal product manufacturing (not elsewhere classified) $1.29
25310 Fertiliser manufacturing $0.82
75110 Financial asset broking services $0.13
73400 Financial asset investing $0.13
42341 Fire and security alarm installation services $1.03
96330 Fire protection and other emergency services (except Police and ambulance services) $1.03
52592 Firewood, coal, and coke retailing $1.55
47140 Fish and seafood wholesaling $1.06
04130 Fish trawling, seining, and netting (including processing on board) $2.96
04190 Fishing (not elsewhere classified) $2.96
28670 Fixed space heating, cooling, and ventilation equipment manufacturing $0.58
52320 Floor-covering retailing $0.79
01120 Floriculture production $1.06
52540 Flower retailing $0.34
28630 Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) $0.58
46190 Food and other specialised industrial machinery and equipment wholesaling $0.42
21790 Food product manufacturing (not elsewhere classified) $0.95
22500 Footwear manufacturing $0.53
52220 Footwear retailing $0.33
81300 Foreign government representation $0.16
03021 Forest product and moss gathering and processing $2.21
03010 Forestry $3.30
03030 Forestry support services (excluding tree cutting and felling) $3.32
36110 Fossil fuel electricity generation $0.45
91220 Free-to-air television broadcasting $0.13
66420 Freight-forwarding services and Customs and shipping agents (including handling of goods) $0.99
51210 Fresh meat, fish, and poultry retailing $0.81
01190 Fruit and tree nut growing (not elsewhere classified) $1.06
21300 Fruit and vegetable processing $1.02
51220 Fruit and vegetable retailing $0.81
47150 Fruit and vegetable wholesaling $0.69
95240 Funeral, crematorium, and cemetery services $0.47
47320 Furniture and floor-coverings wholesaling $0.48
29290 Furniture manufacturing (not elsewhere classified) $0.75
52310 Furniture retailing $0.79
93290 Gambling activities (not elsewhere classified) $0.30
52530 Garden supplies retailing $0.79
95250 Gardening and turf management services $2.26
36200 Gas supply $0.97
74220 General insurance $0.13
86210 General practice medical services $0.09
26100 Glass and glass product manufacturing $1.26
42450 Glazing services $2.26
13140 Gold ore mining $1.24
95190 Goods and equipment rental and hiring (not elsewhere classified) $0.75
01220 Grain and sheep or grain and beef cattle farming $2.34
01210 Grain growing $1.06
21510 Grain mill product manufacturing $1.75
67010 Grain storage services $1.13
01140 Grape growing $1.06
14110 Gravel and sand quarrying $1.24
47191 Grocery wholesaling—multiple product ranges $0.69
47190 Grocery wholesaling (not elsewhere classified) $0.69
95260 Hairdressing and beauty services $0.47
52330 Hardware and building supplies retailing $0.79
45390 Hardware goods wholesaling (not elsewhere classified) $0.62
93130 Health and fitness centres and gymnasia operation $0.76
86391 Health care services (not elsewhere classified) $0.23
74210 Health insurance $0.13
41220 Heavy and civil engineering construction (not elsewhere classified) $1.53
77430 Heavy machinery and scaffolding rental and hiring $1.17
84310 Higher education (undergraduate and postgraduate courses) $0.12
42101 Hire of construction machinery and cranes with operator $2.26
77301 Holder investor farms and livestock $0.75
93111 Horse and dog racing administration and track operation $0.76
01520 Horse farming and horse agistment $2.59
93113 Horse racing activities—harness racing $2.58
93115 Horse racing activities—harness racing—drivers $2.58
93110 Horse racing activities—thoroughbred and other (not elsewhere classified) $5.58
93114 Horse racing activities—thoroughbred racing—jockeys $5.58
02195 Horticultural contracting and labour supply services $1.06
86110 Hospitals (except psychiatric hospitals) $0.52
41110 House construction $2.13
52331 Houseware retailing $0.41
25430 Human pharmaceutical and medicinal product manufacturing $0.38
02200 Hunting and trapping $3.30
36120 Hydroelectricity generation $0.45
21220 Ice cream manufacturing $0.70
45230 Industrial and agricultural chemical product wholesaling $0.27
25320 Industrial gas manufacturing $0.17
92110 Information services (not elsewhere classified) $0.16
63030 Inland water transport (except passenger-only) $1.23
51110 In-store retail support services $0.52
96290 Interest group services (not elsewhere classified) $0.19
24232 Internet publishing and broadcasting $0.09
71240 Internet service providers and web-search portals $0.25
61210 Interurban and rural bus transport $1.01
78640 Investigation and security services $0.63
27120 Iron and steel casting $1.18
27121 Iron and steel forging $1.18
13110 Iron ore mining $1.24
27110 Iron smelting and steel manufacturing $1.18
29410 Jewellery and silverware manufacturing $0.20
47920 Jewellery and watch wholesaling $0.15
81200 Justice $0.18
47390 Kitchenware and diningware wholesaling $0.48
01170 Kiwifruit growing $1.06
22390 Knitted product manufacturing $0.53
96220 Labour association services $0.19
86131 Labour supply services (nursing, medical, and dental) $1.00
78622 Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work) $0.80
78621 Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified) $1.36
78620 Labour supply services (on-hired staff—office workers only) $0.17
41222 Land development and subdivision $1.59
42510 Landscape construction services $2.27
95210 Laundry and dry-cleaning services $1.19
22620 Leather and leather substitute goods manufacturing $0.53
22611 Leather tanning, fellmongery, and fur dressing $1.66
78410 Legal services $0.09
92100 Libraries and archives $0.13
74110 Life insurance $0.13
28650 Lifting and material-handling equipment manufacturing $0.58
04150 Line fishing (including processing on board) $2.96
47170 Liquor and tobacco product wholesaling $0.27
51230 Liquor retailing $0.81
01590 Livestock farming (not elsewhere classified) $1.97
81130 Local government administration (not elsewhere classified) $0.27
23110 Log sawmilling $1.71
03020 Logging $3.30
93210 Lottery operation $0.30
28640 Machine tool and parts manufacturing $0.58
28690 Machinery and equipment manufacturing (not elsewhere classified) $1.36
28680 Machinery and equipment repair and maintenance (not elsewhere classified) $0.96
24221 Magazine and other periodical publishing $0.09
78550 Management services and related consulting services $0.14
52230 Manchester and textile goods retailing (not elsewhere classified) $0.79
29490 Manufacturing (not elsewhere classified) $0.75
52450 Marine equipment retailing $0.51
78530 Market research and statistical services $0.10
29230 Mattress manufacturing $0.75
21111 Meat and food inspection services $0.63
47110 Meat, poultry, and smallgoods wholesaling $1.06
21110 Meat processing $2.63
28320 Medical and surgical equipment and prosthetics manufacturing $0.20
45220 Metal and mineral wholesaling $1.31
27510 Metal container manufacturing (not elsewhere classified) $0.98
29220 Metal furniture manufacturing $0.58
13190 Metal ore mining (not elsewhere classified) $1.24
27430 Metal roof and guttering manufacturing (except aluminium) $1.35
86132 Midwifery services $0.52
21210 Milk and cream processing $0.70
15130 Mineral exploration $1.24
13150 Mineral sand mining $1.31
28620 Mining and construction machinery manufacturing $1.36
14200 Mining and quarrying (not elsewhere classified) $1.24
15200 Mining support services (not elsewhere classified) $1.24
84330 Modern Apprenticeship Co-ordinators employing apprentices $0.98
91120 Motion picture and video distribution $0.13
91110 Motion picture and video production and other motion picture and video activities (not elsewhere classified) $0.51
91130 Motion picture exhibition $0.51
53120 Motor cycle retailing (including associated vehicle servicing) $0.51
77420 Motor vehicle and transport equipment rental and hiring (not elsewhere classified) $1.17
28120 Motor vehicle body and trailer manufacturing $1.36
46240 Motor vehicle dismantling and used-part wholesaling $1.40
28110 Motor vehicle manufacturing $1.04
46230 Motor vehicle new-part wholesaling $0.51
28190 Motor vehicle parts manufacturing (not elsewhere classified) $1.04
53140 Motor vehicle parts retailing $0.51
92200 Museum operation $0.30
01692 Mushroom growing $1.06
92510 Music and other sound recording activities (not elsewhere classified) $0.51
24234 Music publishing $0.09
25590 Natural rubber product manufacturing $0.53
22140 Natural textile manufacturing $0.96
92390 Nature reserve and conservation park operation $1.12
52430 Newspaper and new and used book retailing $0.34
24211 Newspaper publishing $0.09
73300 Non-depository financing $0.13
27330 Non-ferrous metal casting and forging $0.49
77300 Non-financial assets leasing and investment (including franchisors) $0.27
26400 Non-metallic mineral product manufacturing (not elsewhere classified) $1.26
41130 Non-residential building construction $2.00
77120 Non-residential property operators and developers (excluding construction) $0.53
52595 Non-store retailing $0.41
01110 Nursery production $1.06
27630 Nut, bolt, screw, and rivet manufacturing $0.49
78540 Office administrative services $0.28
04210 Offshore aquaculture $2.21
21400 Oil and fat manufacturing $1.02
12000 Oil and gas extraction $0.17
01180 Olive growing $1.06
36102 On-selling electricity and electricity market operation $0.45
04220 Onshore aquaculture $2.21
86320 Optometry and optical dispensing $0.09
78670 Packaging services $0.70
25420 Paint and coatings manufacturing $0.29
42440 Painting and decorating services $1.87
23340 Paper bag and sack manufacturing $0.51
47950 Paper product wholesaling $0.27
24110 Paper stationery manufacturing $0.51
66110 Parking services $0.47
87292 Parole or probationary services $0.18
77410 Passenger car and minibus rental and hiring $0.75
86310 Pathology and diagnostic imaging services $0.23
92410 Performing arts operation $0.51
92520 Performing arts venue operation $0.51
52560 Personal accessories retailing (not elsewhere classified) $0.34
95290 Personal services (not elsewhere classified) $0.47
78650 Pest control services (except agricultural and forestry) $1.32
25440 Pesticide manufacturing $0.38
25200 Petroleum and coal product manufacturing (not elsewhere classified) $0.82
15110 Petroleum and natural gas exploration $1.24
53210 Petroleum fuel retailing (including associated vehicle servicing) $0.51
45210 Petroleum product wholesaling (including product ownership to retail point-of-sale) $0.27
25100 Petroleum refining and petroleum fuel manufacturing $0.17
47960 Pharmaceutical and toiletry goods wholesaling $0.27
52510 Pharmaceutical, cosmetic, and toiletry goods retailing $0.14
95220 Photographic film processing $0.14
28310 Photographic, optical, and ophthalmic equipment manufacturing $0.20
86350 Physiotherapy services $0.23
01510 Pig farming $1.97
65010 Pipeline transport $0.17
26320 Plaster and gypsum product manufacturing $1.26
42410 Plastering and ceiling services $2.26
45391 Plumbing goods wholesaling $0.48
42310 Plumbing services $1.46
96310 Police services $0.60
25630 Polymer film and sheet packaging material manufacturing $0.74
25650 Polymer foam product manufacturing $0.74
25661 Polymer product manufacturing (not elsewhere classified) $0.74
66230 Port and water transport terminal operations $1.23
71110 Postal services $1.21
91111 Post-production and digital visual effects services $0.17
21795 Potato crisps and corn crisps manufacturing $0.49
01420 Poultry farming (eggs) $1.20
01410 Poultry farming (meat) $1.20
21120 Poultry processing $1.75
04120 Prawn fishing $2.95
29110 Prefabricated metal building manufacturing $1.29
29190 Prefabricated wooden building manufacturing $1.55
21740 Prepared animal and bird feed manufacturing $0.95
84100 Preschool education $0.53
84210 Primary education $0.25
24120 Printing $0.33
24130 Printing support services $0.33
97000 Private households employing staff $0.47
28390 Professional and scientific equipment manufacturing (not elsewhere classified) $0.20
46120 Professional and scientific goods wholesaling $0.15
95230 Professional photographic services $0.14
78291 Professional, scientific, and technical services (not elsewhere classified) $0.42
86120 Psychiatric hospitals and psychiatric services (not elsewhere classified) $0.52
96360 Public order and safety services (not elsewhere classified) $0.21
24231 Publishing (not elsewhere classified) (except software, music, and Internet) $0.09
57200 Pubs, taverns, and bars $0.70
23310 Pulp, paper, and paperboard manufacturing $0.51
28660 Pump and compressor manufacturing $0.58
91210 Radio broadcasting $0.13
62000 Rail freight transport $1.01
62100 Rail passenger transport $1.01
28230 Railway rolling stock manufacturing and repair services $1.36
26330 Ready-mixed concrete manufacturing $1.93
77200 Real estate services $0.24
23220 Reconstituted wood product manufacturing $0.64
96400 Regulatory services (licensing and inspection) (not elsewhere classified) $0.21
96100 Religious organisations and services $0.19
52690 Repair and maintenance (not elsewhere classified) $0.41
24300 Reproduction of recorded media $0.20
41120 Residential building construction (not elsewhere classified) $2.01
87220 Residential care services (not elsewhere classified) $1.21
77110 Residential property operators and developers (excluding construction) $0.53
87222 Residential refuge operation $0.23
52597 Retail commission-based buying or selling (or both) $0.41
71111 Retail postal services $0.34
87211 Retirement village operation (with rest home or hospital facilities) $1.21
87210 Retirement village operation (without rest home or hospital facilities) $1.21
25610 Rigid and semi-rigid polymer product manufacturing $0.74
41210 Road and bridge construction $1.17
61100 Road freight transport $2.34
04110 Rock lobster and crab fishing or potting $2.98
42230 Roofing services $2.58
22230 Rope, cordage, and twine manufacturing $0.86
23391 Sanitary paper product manufacturing $0.64
66500 Scenic and sightseeing transport (excluding aviation) $1.23
78100 Scientific research services $0.19
78290 Scientific testing and analysis services $0.42
21730 Seafood processing (other than on board vessels) $1.75
84220 Secondary education $0.25
37020 Sewerage and drainage services $0.97
02120 Shearing services $3.18
01230 Sheep and beef cattle farming $2.33
01240 Sheep farming $2.33
27590 Sheet metal product manufacturing (except metal structural and container products) $1.35
28210 Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over) $0.98
13170 Silver, lead, and zinc ore mining $1.24
42100 Site preparation services $1.59
87290 Social assistance services (not elsewhere classified) $1.00
21810 Soft drink, cordial, and syrup manufacturing $0.49
24235 Software publishing $0.11
96350 Solid waste collection services $1.53
78520 Specialised design services (not elsewhere classified) $0.17
51290 Specialised food retailing (not elsewhere classified) $0.81
86220 Specialist medical services $0.09
84240 Special-school education $0.25
21840 Spirit manufacturing $0.49
52410 Sport and camping equipment retailing $0.34
93192 Sport and physical recreation—boating or yachting $0.76
93190 Sport and physical recreation—community (not elsewhere classified) $0.76
93174 Sport and physical recreation—community cricket $2.58
93170 Sport and physical recreation—community rugby $1.88
93171 Sport and physical recreation—community rugby league $0.76
93193 Sport and physical recreation—cycling $0.76
93195 Sport and physical recreation—golf $0.76
93197 Sport and physical recreation—motor cycling $5.58
93198 Sport and physical recreation—motor racing $2.58
93199 Sport and physical recreation—netball $1.88
93194 Sport and physical recreation—professional cricket $2.58
93180 Sport and physical recreation—professional rugby $5.58
93181 Sport and physical recreation—professional rugby league $5.58
93175 Sport and physical recreation—professional sport (not elsewhere classified) $5.58
93182 Sport and physical recreation—snow skiing $1.88
93184 Sport and physical recreation—softball or baseball $0.76
93185 Sport and physical recreation—squash or badminton $0.83
93186 Sport and physical recreation—swimming $0.76
93187 Sport and physical recreation—tennis $0.76
93188 Sport and physical recreation—water skiing $0.76
93196 Sporting and recreational equine activities (not elsewhere classified) $5.58
84500 Sports and physical recreation instruction $1.29
93120 Sports and physical recreation venues, grounds, and facilities operation $0.76
27620 Spring and wire product manufacturing $0.98
52460 Stationery goods retailing $0.34
27130 Steel pipe and tube manufacturing $1.18
66210 Stevedoring services $2.40
01160 Stone fruit growing $1.06
52590 Store-based retailing (not elsewhere classified) $0.41
27490 Structural metal product manufacturing (not elsewhere classified) $1.96
42240 Structural steel erection services $2.57
27410 Structural steel fabricating $1.96
21710 Sugar manufacturing $0.70
74120 Superannuation funds $0.13
51100 Supermarket and grocery stores $0.81
27640 Surface coating and finishing $1.29
78220 Surveying and mapping services $0.19
25330 Synthetic resin and synthetic rubber manufacturing $0.82
22120 Synthetic textile manufacturing $0.96
51250 Takeaway food services $0.56
61231 Taxi and other vehicle scheduling operations $0.19
61230 Taxi and road transport (not elsewhere classified) $1.01
84320 Technical and vocational education and training $0.12
46160 Telecommunication goods wholesaling $0.15
71230 Telecommunications services (not elsewhere classified) $0.25
22290 Textile finishing and textile product manufacturing (not elsewhere classified) $0.63
22220 Textile floor-covering manufacturing $0.96
47210 Textile product wholesaling $0.27
42430 Tiling and carpeting services $2.26
23130 Timber resawing and dressing $1.71
45310 Timber wholesaling $1.55
52420 Toy and game retailing $0.41
47930 Toy and sporting goods wholesaling $0.15
29420 Toy, sporting, and recreational product manufacturing $0.75
53130 Trailer and motor vehicle retailing (not elsewhere classified) $0.51
46221 Trailer and motor vehicle wholesaling (not elsewhere classified) $0.51
65090 Transport (not elsewhere classified) $0.99
28290 Transport equipment manufacturing (not elsewhere classified) $1.04
66190 Transport support services (not elsewhere classified) $0.99
66410 Travel agency and tour arrangement services $0.14
01111 Turf growing $1.06
25510 Tyre manufacturing $0.63
53240 Tyre retailing $1.40
61220 Urban bus transport $1.01
41221 Utility and communications network construction and maintenance services $0.97
01130 Vegetable growing $1.06
23210 Veneer and plywood manufacturing $1.55
25431 Veterinary pharmaceutical and medicinal product manufacturing $0.38
86400 Veterinary services $0.42
95110 Video and other electronic media rental and hiring $0.34
67090 Warehousing and storage services (not elsewhere classified) $1.13
96380 Waste collection services (not elsewhere classified) $1.53
96370 Waste remediation and materials recovery services $1.53
96340 Waste treatment and disposal services $1.53
52550 Watch and jewellery retailing $0.34
63031 Water passenger transport (river, lake, or harbour) $1.23
37010 Water supply $0.97
66290 Water transport support services (not elsewhere classified) $1.23
28511 Whiteware appliance manufacturing $0.36
47990 Wholesaling (not elsewhere classified) $0.52
47991 Wholesaling—commission-based or excluding storage and handling of goods $0.22
21830 Wine and alcoholic beverage manufacturing (not elsewhere classified) $0.49
71200 Wired telecommunications network operation $0.25
71210 Wireless telecommunications network operation (not elsewhere classified) $0.25
23120 Wood chipping $1.71
23290 Wood product manufacturing (not elsewhere classified) $1.55
29210 Wooden furniture and upholstered seat manufacturing $0.75
23230 Wooden structural fittings and components manufacturing $1.55
22110 Wool scouring $1.66
45111 Wool wholesaling $0.27
92310 Zoological and botanic gardens operation $1.12
Schedule 2 Classifications and Work Account levy rates from 1 April 2018
78420 Accounting services $0.07
25491 Adhesive manufacturing $0.22
27210 Alumina production $1.32
27220 Aluminium smelting $1.32
28130 Automotive electrical components manufacturing $0.53
75190 Auxiliary finance and investment services (not elsewhere classified) $0.10
75200 Auxiliary insurance services $0.10
73210 Banking $0.10
25490 Basic chemical product manufacturing (not elsewhere classified) $0.22
27290 Basic non-ferrous metal manufacturing (not elsewhere classified) $1.32
25340 Basic organic chemical manufacturing $0.27
24230 Book publishing $0.07
73220 Building society operation $0.10
78692 Call centre operation $0.17
73100 Central banking $0.10
81110 Central government administration (not elsewhere classified) $0.12
46130 Computer and computer peripherals wholesaling $0.14
78340 Computer systems design and related services $0.06
27230 Copper, silver, lead, and zinc smelting and refining $1.32
78691 Credit reporting and debt collection services $0.17
73230 Credit union operation $0.10
78310 Data processing and web-hosting services $0.08
86230 Dental services $0.09
73290 Depository financial intermediation (not elsewhere classified) $0.10
24233 Directory and mailing-list publishing $0.07
46150 Electrical and electronic goods wholesaling (not elsewhere classified) $0.14
36130 Electricity generation (not elsewhere classified) $0.34
78320 Electronic information storage services $0.08
78610 Employment placement and recruitment services (no on-hired staff) $0.17
36103 Energy and services utilities operation (excluding construction, maintenance, and plant operation) $0.34
25410 Explosives manufacturing $0.22
75110 Financial asset broking services $0.10
73400 Financial asset investing $0.10
81300 Foreign government representation $0.12
36110 Fossil fuel electricity generation $0.34
74220 General insurance $0.10
86210 General practice medical services $0.08
74210 Health insurance $0.10
36120 Hydroelectricity generation $0.34
92110 Information services (not elsewhere classified) $0.12
24232 Internet publishing and broadcasting $0.07
71240 Internet service providers and web-search portals $0.19
47920 Jewellery and watch wholesaling $0.14
81200 Justice $0.14
78410 Legal services $0.07
74110 Life insurance $0.10
81130 Local government administration (not elsewhere classified) $0.21
24221 Magazine and other periodical publishing $0.07
78530 Market research and statistical services $0.08
24234 Music publishing $0.07
22140 Natural textile manufacturing $0.83
24211 Newspaper publishing $0.07
73300 Non-depository financing $0.10
77300 Non-financial assets leasing and investment (including franchisors) $0.24
36102 On-selling electricity and electricity market operation $0.34
86320 Optometry and optical dispensing $0.08
25420 Paint and coatings manufacturing $0.22
87292 Parole or probationary services $0.14
46120 Professional and scientific goods wholesaling $0.14
24231 Publishing (not elsewhere classified) (except software, music, and Internet) $0.07
22230 Rope, cordage, and twine manufacturing $0.83
78100 Scientific research services $0.15
24235 Software publishing $0.09
86220 Specialist medical services $0.08
93185 Sport and physical recreation—squash or badminton $0.76
84500 Sports and physical recreation instruction $0.97
74120 Superannuation funds $0.10
78220 Surveying and mapping services $0.17
22120 Synthetic textile manufacturing $0.83
61231 Taxi and other vehicle scheduling operations $0.17
46160 Telecommunication goods wholesaling $0.14
71230 Telecommunications services (not elsewhere classified) $0.19
22290 Textile finishing and textile product manufacturing (not elsewhere classified) $0.54
22220 Textile floor-covering manufacturing $0.83
47930 Toy and sporting goods wholesaling $0.14
25510 Tyre manufacturing $0.54
71200 Wired telecommunications network operation $0.19
71210 Wireless telecommunications network operation (not elsewhere classified) $0.19
Schedule 3 Classifications and levy rates for purchase of agreed level of weekly compensation from 1 April 2017
rr 4, 5, 12–14
Levy rate per $100 of agreed level of weekly compensation
Non-abatement part rate per $100 of agreed level of weekly compensation
57100 Accommodation $0.88 $0.06
78420 Accounting services $0.11 $0.04
25491 Adhesive manufacturing $0.37 $0.05
78693 Administrative services (not elsewhere classified) $0.35 $0.04
84400 Adult, community, and other education (not elsewhere classified) $0.35 $0.04
78510 Advertising services $0.18 $0.04
86130 Aged care residential services $1.53 $0.08
46110 Agricultural and construction machinery wholesaling $1.05 $0.07
28610 Agricultural machinery and equipment manufacturing $1.72 $0.09
45190 Agricultural product wholesaling (not elsewhere classified) $0.61 $0.05
02190 Agriculture and fishing support services (not elsewhere classified) $2.80 $0.13
42330 Air conditioning and heating services $1.30 $0.08
64050 Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115 $2.61 $0.12
64040 Air operations under Civil Aviation Rules Part 133 or 135 $2.61 $0.12
02130 Air operations under Civil Aviation Rules Part 137 $2.61 $0.12
64010 Air transport under Civil Aviation Rules Part 121, 125, or 129 $0.58 $0.05
28240 Aircraft manufacturing and repair services $0.45 $0.05
66300 Airport operations and air transport support services (not elsewhere classified) $0.58 $0.05
86390 Allied health services (not elsewhere classified) $0.29 $0.04
93410 Alpine and white water recreation activities $3.25 $0.14
27210 Alumina production $2.22 $0.11
27310 Aluminium rolling, drawing, and extruding $1.65 $0.09
27220 Aluminium smelting $2.22 $0.11
86330 Ambulance services $1.53 $0.08
93400 Amusement and other recreation activities (not elsewhere classified) $0.96 $0.07
93300 Amusement parks and centres operation $0.96 $0.07
52520 Antique and used goods retailing $1.00 $0.07
01150 Apple and pear growing $1.34 $0.08
27420 Architectural aluminium product manufacturing $1.65 $0.09
78210 Architectural services $0.21 $0.04
84600 Arts education $0.35 $0.04
53230 Automotive body, paint, and interior repair and maintenance $1.21 $0.07
28130 Automotive electrical components manufacturing $0.88 $0.06
53220 Automotive electrical services $1.21 $0.07
53290 Automotive repair and maintenance (not elsewhere classified) $1.21 $0.07
75190 Auxiliary finance and investment services (not elsewhere classified) $0.16 $0.04
75200 Auxiliary insurance services $0.16 $0.04
21640 Bakery product manufacturing (non-factory-based) $1.02 $0.07
73210 Banking $0.16 $0.04
25490 Basic chemical product manufacturing (not elsewhere classified) $0.37 $0.05
25350 Basic inorganic chemical manufacturing $0.21 $0.04
27290 Basic non-ferrous metal manufacturing (not elsewhere classified) $2.22 $0.11
27320 Basic non-ferrous metal product manufacturing (not elsewhere classified) $0.62 $0.05
25340 Basic organic chemical manufacturing $0.46 $0.04
25360 Basic polymer manufacturing (not elsewhere classified) $1.03 $0.07
01250 Beef cattle farming $2.94 $0.13
01593 Beekeeping $2.48 $0.12
21820 Beer manufacturing $0.62 $0.05
01192 Berry fruit growing $1.34 $0.08
21630 Biscuit manufacturing (factory-based) $1.20 $0.07
28220 Boatbuilding and boat repair services (all vessels under 50 tonnes displacement) $1.94 $0.10
27692 Boiler, tank, and other heavy-gauge metal container manufacturing $1.63 $0.09
47940 Book and magazine wholesaling $0.34 $0.04
24230 Book publishing $0.11 $0.04
21610 Bread manufacturing (factory-based) $0.98 $0.07
42220 Bricklaying services $3.25 $0.14
95300 Brothel-keeping, massage parlour, and prostitution services $0.59 $0.05
42592 Building completion services—all trades subcontracted $1.84 $0.10
42342 Building installation services (not elsewhere classified) $2.85 $0.13
73220 Building society operation $0.16 $0.04
96210 Business and professional association services $0.24 $0.04
91230 Cable and other subscription programming $0.16 $0.04
57300 Cafes and restaurants $0.71 $0.06
21620 Cake and pastry manufacturing (factory-based) $1.20 $0.07
78692 Call centre operation $0.24 $0.04
53110 Car retailing (including associated vehicle servicing) $0.49 $0.05
46210 Car wholesaling $0.34 $0.04
42420 Carpentry services $2.86 $0.13
93220 Casino operation $0.64 $0.05
51270 Catering services (including on-hired hospitality staff) $0.71 $0.06
26310 Cement and lime manufacturing $1.59 $0.09
73100 Central banking $0.16 $0.04
81110 Central government administration (not elsewhere classified) $0.20 $0.04
26290 Ceramic product manufacturing (not elsewhere classified) $2.43 $0.12
45120 Cereal grain wholesaling $0.87 $0.06
21520 Cereal, pasta, and baking-mix manufacturing $0.98 $0.07
21290 Cheese and other dairy product manufacturing (not elsewhere classified) $0.88 $0.06
87100 Childcare services $0.67 $0.06
86360 Chiropractic and osteopathic services $0.29 $0.04
21900 Cigarette and tobacco product manufacturing $0.62 $0.05
01191 Citrus fruit growing $1.34 $0.08
26210 Clay brick manufacturing $1.59 $0.09
78660 Cleaning services and facilities management (not elsewhere classified) $1.66 $0.09
25450 Cleaning-compound manufacturing $0.48 $0.05
52620 Clothing and footwear repair $0.52 $0.05
47220 Clothing and footwear wholesaling $0.34 $0.04
22420 Clothing manufacturing $0.67 $0.06
52210 Clothing retailing $0.42 $0.05
57400 Clubs (hospitality) $0.88 $0.06
11010 Coal mining $1.56 $0.09
63020 Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under) $1.55 $0.09
63010 Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement) $1.55 $0.09
84230 Combined primary and secondary education $0.32 $0.04
46220 Commercial vehicle wholesaling $1.05 $0.07
28420 Communications equipment manufacturing $0.25 $0.04
96291 Community-based, multi-functional activities (not elsewhere classified) $0.59 $0.05
86340 Community health centre operation $0.29 $0.04
52341 Computer and computer peripherals retailing $0.52 $0.05
46130 Computer and computer peripherals wholesaling $0.19 $0.04
28410 Computer and electronic office equipment manufacturing $0.25 $0.04
78340 Computer systems design and related services $0.10 $0.04
26350 Concrete product manufacturing $1.59 $0.09
42210 Concreting services $2.86 $0.13
21720 Confectionery manufacturing $0.88 $0.06
14190 Construction material mining (not elsewhere classified) $1.56 $0.09
42590 Construction services (not elsewhere classified) $2.85 $0.13
23390 Converted paper product manufacturing (not elsewhere classified) $0.81 $0.06
27230 Copper, silver, lead, and zinc smelting and refining $2.22 $0.11
78560 Corporate head office management services $0.18 $0.04
96320 Correctional and detention services $1.43 $0.08
23330 Corrugated paperboard and paperboard container manufacturing $0.64 $0.05
25460 Cosmetic and toiletry preparation manufacturing $0.48 $0.05
71120 Courier pick-up and delivery services $1.53 $0.08
52591 Craft and gift retailing (not elsewhere classified) $0.43 $0.05
92420 Creative artists, musicians, writers, and performers $0.64 $0.05
78691 Credit reporting and debt collection services $0.24 $0.04
73230 Credit union operation $0.16 $0.04
01690 Crop growing (not elsewhere classified) $1.34 $0.08
21130 Cured meat and smallgoods manufacturing $2.21 $0.11
66440 Customs and shipping agents and freight-forwarding services (no handling of goods) $0.18 $0.04
22210 Cut and sewn textile product manufacturing $0.67 $0.06
01300 Dairy cattle farming $2.89 $0.13
47130 Dairy produce wholesaling $1.34 $0.08
78310 Data processing and web-hosting services $0.13 $0.04
01530 Deer farming $2.48 $0.12
82000 Defence $1.22 $0.07
86230 Dental services $0.13 $0.04
52100 Department stores $0.52 $0.05
73290 Depository financial intermediation (not elsewhere classified) $0.16 $0.04
95270 Diet and weight-reduction centre operation $0.59 $0.05
24233 Directory and mailing-list publishing $0.11 $0.04
78630 Document preparation services $0.21 $0.04
93112 Dog racing activities $2.37 $0.11
28510 Domestic appliance manufacturing (not elsewhere classified) $0.45 $0.05
52610 Domestic appliance repair and maintenance $1.21 $0.07
84700 Educational support services $0.21 $0.04
28520 Electric cable and wire manufacturing $0.45 $0.05
28540 Electric lighting equipment manufacturing $0.45 $0.05
52342 Electrical and electronic goods retailing (not elsewhere classified) $0.52 $0.05
46150 Electrical and electronic goods wholesaling (not elsewhere classified) $0.22 $0.03
52340 Electrical, electronic, and gas appliance retailing $0.52 $0.05
28590 Electrical equipment manufacturing (not elsewhere classified) $0.45 $0.05
42320 Electrical services (including telecommunication services within buildings) $1.08 $0.07
36130 Electricity generation (not elsewhere classified) $0.57 $0.05
36101 Electricity line-system operation $1.22 $0.07
28490 Electronic equipment manufacturing (not elsewhere classified) $0.45 $0.05
78330 Electronic (except domestic appliance) and precision equipment repair and maintenance $0.52 $0.05
78320 Electronic information storage services $0.13 $0.04
78610 Employment placement and recruitment services (no on-hired staff) $0.26 $0.04
36103 Energy and services utilities operation (excluding construction, maintenance, and plant operation) $0.57 $0.05
78230 Engineering design and engineering consulting services $0.21 $0.04
52350 Entertainment media retailing $0.43 $0.05
25410 Explosives manufacturing $0.37 $0.05
27690 Fabricated metal product manufacturing (not elsewhere classified) $1.63 $0.09
25310 Fertiliser manufacturing $1.03 $0.07
75110 Financial asset broking services $0.16 $0.04
73400 Financial asset investing $0.16 $0.04
42341 Fire and security alarm installation services $1.30 $0.08
96330 Fire protection and other emergency services (except Police and ambulance services) $1.30 $0.08
52592 Firewood, coal, and coke retailing $1.95 $0.10
47140 Fish and seafood wholesaling $1.34 $0.08
04130 Fish trawling, seining, and netting (including processing on board) $3.73 $0.16
04190 Fishing (not elsewhere classified) $3.73 $0.16
28670 Fixed space heating, cooling, and ventilation equipment manufacturing $0.73 $0.06
52320 Floor-covering retailing $1.00 $0.07
01120 Floriculture production $1.34 $0.08
52540 Flower retailing $0.43 $0.05
28630 Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified) $0.73 $0.06
46190 Food and other specialised industrial machinery and equipment wholesaling $0.53 $0.05
21790 Food product manufacturing (not elsewhere classified) $1.20 $0.07
22500 Footwear manufacturing $0.67 $0.06
52220 Footwear retailing $0.42 $0.05
81300 Foreign government representation $0.20 $0.04
03021 Forest product and moss gathering and processing $2.79 $0.13
03010 Forestry $4.16 $0.17
03030 Forestry support services (excluding tree cutting and felling) $4.19 $0.17
36110 Fossil fuel electricity generation $0.57 $0.05
91220 Free-to-air television broadcasting $0.16 $0.04
66420 Freight-forwarding services and Customs and shipping agents (including handling of goods) $1.25 $0.08
51210 Fresh meat, fish, and poultry retailing $1.02 $0.07
01190 Fruit and tree nut growing (not elsewhere classified) $1.34 $0.08
21300 Fruit and vegetable processing $1.29 $0.08
51220 Fruit and vegetable retailing $1.02 $0.07
47150 Fruit and vegetable wholesaling $0.87 $0.06
95240 Funeral, crematorium, and cemetery services $0.59 $0.05
47320 Furniture and floor-coverings wholesaling $0.61 $0.05
29290 Furniture manufacturing (not elsewhere classified) $0.95 $0.06
52310 Furniture retailing $1.00 $0.07
93290 Gambling activities (not elsewhere classified) $0.38 $0.05
52530 Garden supplies retailing $1.00 $0.07
95250 Gardening and turf management services $2.85 $0.13
36200 Gas supply $1.22 $0.07
74220 General insurance $0.16 $0.04
86210 General practice medical services $0.11 $0.04
26100 Glass and glass product manufacturing $1.59 $0.09
42450 Glazing services $2.85 $0.13
13140 Gold ore mining $1.56 $0.09
95190 Goods and equipment rental and hiring (not elsewhere classified) $0.95 $0.06
01220 Grain and sheep or grain and beef cattle farming $2.95 $0.13
01210 Grain growing $1.34 $0.08
21510 Grain mill product manufacturing $2.21 $0.11
67010 Grain storage services $1.43 $0.08
01140 Grape growing $1.34 $0.08
14110 Gravel and sand quarrying $1.56 $0.09
47191 Grocery wholesaling—multiple product ranges $0.87 $0.06
47190 Grocery wholesaling (not elsewhere classified) $0.87 $0.06
95260 Hairdressing and beauty services $0.59 $0.05
52330 Hardware and building supplies retailing $1.00 $0.07
45390 Hardware goods wholesaling (not elsewhere classified) $0.78 $0.06
93130 Health and fitness centres and gymnasia operation $0.96 $0.07
86391 Health care services (not elsewhere classified) $0.29 $0.04
74210 Health insurance $0.16 $0.04
41220 Heavy and civil engineering construction (not elsewhere classified) $1.93 $0.10
77430 Heavy machinery and scaffolding rental and hiring $1.48 $0.08
84310 Higher education (undergraduate and postgraduate courses) $0.15 $0.04
42101 Hire of construction machinery and cranes with operator $2.85 $0.13
77301 Holder investor farms and livestock $0.95 $0.06
93111 Horse and dog racing administration and track operation $0.96 $0.07
01520 Horse farming and horse agistment $3.27 $0.14
93113 Horse racing activities—harness racing $3.25 $0.14
93115 Horse racing activities—harness racing—drivers $3.25 $0.14
93110 Horse racing activities—thoroughbred and other (not elsewhere classified) $7.04 $0.27
93114 Horse racing activities—thoroughbred racing—jockeys $7.04 $0.27
02195 Horticultural contracting and labour supply services $1.34 $0.08
86110 Hospitals (except psychiatric hospitals) $0.66 $0.06
41110 House construction $2.69 $0.12
52331 Houseware retailing $0.52 $0.05
25430 Human pharmaceutical and medicinal product manufacturing $0.48 $0.05
02200 Hunting and trapping $4.16 $0.17
36120 Hydroelectricity generation $0.57 $0.05
21220 Ice cream manufacturing $0.88 $0.06
45230 Industrial and agricultural chemical product wholesaling $0.34 $0.04
25320 Industrial gas manufacturing $0.21 $0.04
92110 Information services (not elsewhere classified) $0.20 $0.04
63030 Inland water transport (except passenger-only) $1.55 $0.09
51110 In-store retail support services $0.66 $0.06
96290 Interest group services (not elsewhere classified) $0.24 $0.04
24232 Internet publishing and broadcasting $0.11 $0.04
71240 Internet service providers and web-search portals $0.32 $0.04
61210 Interurban and rural bus transport $1.27 $0.08
78640 Investigation and security services $0.79 $0.06
27120 Iron and steel casting $1.49 $0.08
27121 Iron and steel forging $1.49 $0.08
13110 Iron ore mining $1.56 $0.09
27110 Iron smelting and steel manufacturing $1.49 $0.08
29410 Jewellery and silverware manufacturing $0.25 $0.04
47920 Jewellery and watch wholesaling $0.19 $0.04
81200 Justice $0.23 $0.04
47390 Kitchenware and diningware wholesaling $0.61 $0.05
01170 Kiwifruit growing $1.34 $0.08
22390 Knitted product manufacturing $0.67 $0.06
96220 Labour association services