Source: http://www.legislation.govt.nz/regulation/public/2006/0061/latest/whole.html
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Injury Prevention, Rehabilitation, and Compensation (Employer Levy) Regulations 2006 (SR 2006/61) (as at 01 April 2007) – New Zealand Legislation
Injury Prevention, Rehabilitation, and Compensation (Employer Levy) Regulations 2006
Injury Prevention, Rehabilitation, and Compensation (Employer Levy) Regulations 2006: revoked, on 1 April 2007, by section 51(1) of the Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).
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(SR 2006/61)
Injury Prevention, Rehabilitation, and Compensation (Employer Levy) Regulations 2006: revoked, on 1 April 2007, by regulation 51(1) of the Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).
The Injury Prevention , Rehabilitation, and Compensation (Employer Levy) Regulations 2006 are administered by the Department of Labour.
At Wellington this 20th day of March 2006
Pursuant to sections 244, 329, and 333 of the Injury Prevention, Rehabilitation, and Compensation Act 2001, Her Excellency the Governor-General, acting on the advice and with the consent of the Executive Council and on the recommendation of the Minister for ACC, makes the following regulations.
4 Period to which levy relates
5 Employer levy
6 Levy rates
7 Maximum employee earnings on which levy payable
Downward adjustments to employer levy based on employer's safety management practices
Subpart 1—General provisions relating to downward adjustments to employer levy
8 Limits on entitlement to downward adjustments
10 Decisions made under this Part
Subpart 2—Downward adjustments for all employers
11 Downward adjustments
12 Basis of downward adjustments
13 Employer may apply for audit
14 Determination of applications for audit
15 Restrictions on further applications for audits for downward adjustment
16 Application of downward adjustments
17 Administration of downward adjustments
18 Corporation may require further audit in certain circumstances
Subpart 3—Downward adjustment for certain employers
20 Application of this subpart
21 Downward adjustments
22 Basis of downward adjustments
23 Employer may apply for downward adjustment
24 Determination of applications for downward adjustment
25 Audits
26 Application of downward adjustments
27 Employer for whom downward adjustment is made must submit annual declaration
28 Consequences of failure to submit annual declaration
29 Consequences if annual declaration discloses this subpart no longer applies to employer or employer's self-assessment no longer current
30 Corporation may require further audit in certain circumstances
31 Restrictions on further applications for downward adjustment
32 Administration of downward adjustments
Upward adjustments to employer levy based on employer's safety management practices
33 Auditors
34 Upward adjustments
35 Basis of upward adjustments
36 Further audits after upward adjustment
37 Application of upward adjustment to levy
38 Administration of upward adjustments
39 Collection of employer levy
40 Interest rate on employer levy overpaid
41 Levy exclusive of GST
42 Amount of levy exempt from payment
43 Revocation and saving
Classifications in respect of which downward adjustments to employer levy may be made
These regulations are the Injury Prevention, Rehabilitation, and Compensation (Employer Levy) Regulations 2006.
These Regulations were revoked, as from 1 April 2007, by regulation 51(1) Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2007 (SR 2007/70).
approved auditor means a person approved by the chief executive under regulation 9(1) or regulation 33(1) to conduct an audit for the purposes of Part 2 or Part 3, as the case may be
downward adjustment means a downward adjustment to the employer levy payable by an employer
downward audit, in relation to an employer, means an audit of the employer's safety management practices conducted on the basis described in regulation 12 or regulation 22
downward audit tool means an audit tool approved by the Minister under section 175(2) of the Act as a basis for determining whether to make a downward adjustment
employer levy means the levy payable by an employer under section 168 of the Act
upward adjustment means an upward adjustment to the employer 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 35
upward audit tool means an audit tool approved by the Minister under section 175(2) of the Act and specially designed for the purposes of section 180 of the Act.
(1) There is prescribed for the purposes of these regulations the period comprising—
(a) the tax year commencing on 1 April 2006 and ending with the close of 31 March 2007; and
(b) any tax year commencing on or after 1 April 2007.
(2) The employer levy relates to the period prescribed by subclause (1).
(1) The employer levy relating to a tax year that is payable by an employer must be paid at the levy rate applying to the classification unit in which the employer is classified under these regulations.
(2) The employer levy payable by an employer under subclause (1) is subject to any adjustments under Part 2 or Part 3.
(1) The levy rate for each classification unit is stated in Schedule 1.
(2) Levy rates are expressed as dollars per $100 of earnings.
The maximum amount of earnings on which the employer levy is payable by an employer in respect of any one employee in a tax year is $96,619.
(1) An employer may apply for, and the Corporation may make, a downward adjustment under either subpart 2 or subpart 3 of this Part, but not under both subparts.
(2) To avoid doubt, the Corporation may not make, at the same time, more than 1 downward adjustment for the same employer.
(1) Audits for the purposes of this Part (other than audits for the purposes of regulation 13(2)) must be conducted by an auditor approved by the chief executive for the purpose.
(2) 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.
(a) a decision about whether to make a downward adjustment:
(b) a decision about which of the downward adjustments in regulation 11(2) applies:
(c) a decision to discontinue or reduce a downward adjustment made after a further downward audit under regulation 18:
(d) a decision about whether subpart 2 or subpart 3 of this Part applies to an employer:
(e) a decision about whether to cancel or discontinue a downward adjustment under regulation 29, 30, or 31.
(1) The Corporation may make, under this subpart, a downward adjustment if a downward audit discloses that the employer's safety management practices meet the standard required by the downward audit tool used.
(2) The downward adjustment must be—
(a) an adjustment of 10% if the downward audit discloses that the employer's safety management practices meet, to a primary level only, the standard required by the downward audit tool used; or
(b) an adjustment of 15% if the downward audit discloses that the employer's safety management practices meet, to a secondary level but not a tertiary level, the standard required by the downward audit tool used; or
(c) an adjustment of 20% if the downward audit discloses that the employer's safety management practices meet, to a tertiary level, the standard required by the downward audit tool used.
(1) A downward adjustment under this subpart is based on an audit of the employer's safety management practices conducted in accordance with a downward audit tool.
(2) An auditor conducting a downward audit may, but is not obliged to, allow the employer concerned up to 30 days to improve those practices or aspects of them before finalising the auditor's report.
(3) The 30-day period begins when the auditor notifies the employer of the practices or aspects that could be improved.
(1) An employer may apply to the Corporation for a downward audit under regulation 12(1) to see—
(a) whether the employer qualifies for a downward adjustment under this subpart; and
(b) if so, which of the downward adjustments in regulation 11(2) applies.
(2) Every application by an employer under subclause (1) must be accompanied by a written notice, given by the employer or (in the case of a body corporate) an officer or employee of the employer, containing—
(a) a statement that the employer has conducted the employer's own audit of the employer's safety management practices, based on a downward audit tool; and
(b) a declaration that, in the light of the results of the employer's own audit, the employer (or officer or employee) believes that a downward audit by an approved auditor would meet the standard required by a downward audit tool.
(1) The chief executive must decide which employers who have made applications under regulation 13(1) will be audited.
(2) In deciding, the chief executive may consider the declarations referred to in regulation 13(2)(b).
(3) The chief executive must deal with applications in the order in which they are received.
(4) Within 10 working days after receiving an application under regulation 13(1), the Corporation must—
(a) decide whether or not to accept it; and
(b) give written notice to the employer concerned of the Corporation's decision and the reasons for it.
(5) For the purposes of this regulation, an application is to be treated as not having been received until the date on which the Corporation has received all the information it reasonably requires to enable it to consider the application.
If a downward audit has previously been conducted on an application made by an employer under regulation 13(1), the employer concerned may not apply for another downward audit under that regulation for at least 12 months after being notified—
(a) whether that previous downward audit discloses that those practices meet the standard required by the downward audit tool used; and
(b) whether that audit, if it meets the standard required by the downward audit tool used, meets the standard required to a primary, secondary, or tertiary level.
(1) If the Corporation decides to make a downward adjustment under this subpart, the appropriate adjustment (or that adjustment as modified by any reductions under regulation 18(2)) must be applied to the employer levy payable by the employer during the period—
(a) commencing on the first day of the month after the month in which the employer was notified of the decision; and
(i) the day 24 months later:
(ii) the discontinuation of the adjustment under regulation 18(2).
(2) If a downward adjustment under this subpart will cease to apply to an employer's employer levy on the expiration of a 24-month period, the Corporation must notify the employer of when the period will end.
(3) The Corporation must comply with subclause (2)—
(a) not earlier than 3 months before the end of the period; and
(b) not later than 2 months before the end of the period.
If the Corporation decides to make a downward adjustment under this subpart after the employer has paid the employer levy for a period, the Corporation—
(a) must pay the amount of the downward adjustment to the employer—
(i) if the employer so requests; and
(ii) if, after the downward adjustment, the employer's account is more than $100 in credit; or
(b) otherwise, must credit the amount of the adjustment to the employer's account to be offset against payment of the employer levy for the next period.
(1) The Corporation may require an employer to undergo a further downward audit, at a time specified by the Corporation, if, since a downward adjustment under this subpart to the employer's employer levy took effect,—
(a) there has been a fatal or serious injury at the employer's workplace; or
(b) there has been a cluster of injuries at the employer's workplace; or
(c) the Corporation has received complaints from an employee or employees of the employer about safety standards at the employer's workplace; or
(d) the ownership or control of the employer's business has changed.
(2) After the further downward audit, the Corporation may discontinue or reduce the adjustment.
(3) Promptly after deciding to discontinue or reduce the adjustment, the Corporation must give written notice of its decision to the employer.
(4) A discontinuation or reduction of the adjustment takes effect on the first day of the month after the month in which the Corporation notifies the employer of its decision to discontinue or reduce the adjustment.
(5) The Corporation may adjust the amount of monthly instalments of the employer levy payable by the employer on and after the day on which the discontinuation or reduction of the adjustment takes effect.
appropriate experience means not less than 12 months' experience (in the aggregate)
health and safety procedures includes—
(a) hazard identification and management; and
(b) incident investigation; and
(c) employee training on health and safety matters; and
(d) emergency management procedures
prescribed downward adjustment period has the meaning given to it by regulation 26(3)
relevant industry health and safety management background, in relation to a person, means any training or appropriate experience in implementing health and safety procedures—
(a) that is relevant to the person's workplace; and
(b) for which satisfactory evidence is available from the person
responsible employee, in relation to an employer, means an employee of that employer who is responsible for the employer's health and safety management practices
satisfactory evidence, in relation to a person's relevant industry health and safety management background, includes—
(a) a document that shows the person has successfully completed a relevant training course; or
(b) a document that shows—
(i) the person has been involved in maintaining a health and safety management system in a New Zealand workplace; and
(ii) the nature and extent of that person's involvement; and
(iii) the period of that person's involvement; or
(c) a written health and safety management plan that the person has implemented.
This subpart applies to an employer if—
(a) either 1 of the following applies:
(i) the total liable earnings of the employer's employees are equal to or less than $380,000 in any tax year; or
(ii) the employer employs 10 or fewer full-time equivalent employees; and
(b) the employer is classified in 1 of the classification units specified in Schedule 2; and
(c) the Corporation is satisfied that the employer or the employer's responsible employee has a relevant industry health and safety management background; and
(d) the employer allows a downward audit (which may include an on-site audit) to be conducted of the employer's safety management practices.
(1) The Corporation may make, under this subpart, a downward adjustment if it is satisfied that—
(a) this subpart applies to the employer; and
(b) the employer's safety management practices meet the standard required by the downward audit tool used.
(2) The downward adjustment must be an adjustment of 10%.
(2) An auditor conducting a downward audit may, but is not obliged to, allow the employer up to 30 days to improve the employer's safety management practices, or aspects of them, before finalising the auditor's report.
(3) The 30-day period begins when the auditor notifies the employer of the safety management practices that could be improved.
(1) An employer may apply to the Corporation for a downward adjustment under this subpart.
(2) Every application by an employer under subclause (1) must include—
(a) a declaration by the employer or the employer's responsible employee that this subpart applies to the employer; and
(b) satisfactory evidence that the employer or the employer's responsible employee has a relevant industry health and safety management background; and
(c) an assessment by the employer or the employer's responsible employee of the employer's safety management practices, based on the relevant downward audit tool; and
(d) a declaration that the employer or the employer's responsible employee believes that the employer's safety management practices meet the standard required by the relevant downward audit tool.
(1) The Corporation must deal with applications for downward adjustments under this subpart in the order in which they are received.
(2) After receiving an application, the Corporation must—
(a) decide whether this subpart applies to the employer; and
(b) decide whether to make the downward adjustment.
(3) The Corporation—
(a) may consider the declarations referred to in regulation 23(2) in making any decision under subclause (2); and
(b) must give the employer written notice of that decision and the reasons for it.
(1) An approved auditor may conduct a downward audit under this subpart by either or both of the following means:
(a) assessing the documentation included in the employer's application for a downward adjustment (whether on the papers or by means of an interview of the employer or the employer's responsible employee):
(b) conducting an on-site audit of the employer's safety management practices.
(2) To avoid doubt, subclause (1) does not require an approved auditor to conduct an on-site audit before determining whether the employer's safety management practices meet the standard required by a downward audit tool.
(1) If the Corporation decides to make a downward adjustment under this subpart, the appropriate adjustment must be applied to the employer levy payable by the employer during the prescribed downward adjustment period.
(2) Subclause (1) is subject to regulations 28, 29, and 30(2).
(3) Prescribed downward adjustment period means the period comprising—
(a) the tax year in which the employer's application for the downward adjustment under this subpart was received (that is, the period commencing on 1 April and ending on 31 March in that tax year); and
(b) the next 2 tax years.
(1) The Corporation must send to every employer for whom the Corporation has made a downward adjustment under this subpart a written notice that the employer is required to submit a declaration under subclause (3).
(2) The written notice must be sent to the employer before each anniversary of the date of the employer's application for the downward adjustment.
(3) The employer must, within 6 months of the date of the written notice, submit to the Corporation a declaration that, at the time the declaration is made,—
(a) this subpart continues to apply to the employer on the basis that the employer continues to meet the requirements in regulation 20(a) to (c); and
(b) the assessment that was included, in accordance with regulation 23(2)(c), in the employer's application for the downward adjustment continues to reflect the employer's safety management practices.
(4) To avoid doubt, the requirement in subclause (3) applies only during the prescribed downward adjustment period.
(1) If an employer for whom the Corporation has made a downward adjustment under this subpart fails to submit a declaration required by regulation 27(3) within the time required by that subsection, the Corporation—
(a) may cancel the downward adjustment for the tax year in which the declaration was due; and
(b) must discontinue the downward adjustment for the remainder of the prescribed downward adjustment period after the tax year in which the declaration was due.
(2) If the downward adjustment is cancelled for a tax year under subclause (1)(a), the downward adjustment ceases to apply for the entire tax year (that is, the period commencing on 1 April and ending on 31 March in that tax year).
(3) If the Corporation cancels the downward adjustment under subclause (1)(a) after the employer has paid the downward adjusted employer levy for that tax year, the Corporation may recover the amount of the adjustment made in that tax year.
(4) If the Corporation cancels the downward adjustment under subclause (1)(a), or discontinues the downward adjustment under subclause (1)(b), before the employer has paid the downward adjusted employer levy for that tax year, the Corporation may adjust the amount of any instalments of the employer levy payable by the employer for that tax year.
(5) Promptly after deciding to cancel or discontinue the downward adjustment, the Corporation must give written notice of its decision to the employer.
(1) This regulation applies if a declaration submitted by an employer under regulation 27(3) discloses that—
(a) this subpart no longer applies to the employer on the basis that the employer no longer meets the requirements in regulation 20(a) to (c); or
(b) the assessment that was included, in accordance with regulation 23(2)(c), in the employer's application for the downward adjustment no longer reflects the employer's safety management practices.
(a) may cancel the downward adjustment for the tax year in which the declaration was made; and
(b) must discontinue the downward adjustment for the remainder of the prescribed downward adjustment period after the tax year in which the declaration was made.
(3) If the downward adjustment is cancelled for a tax year under subclause (2)(a), the downward adjustment ceases to apply for the entire tax year (that is, the period commencing on 1 April and ending on 31 March in that tax year).
(4) If the Corporation cancels the downward adjustment under subclause (2)(a) after the employer has paid the downward adjusted employer levy for that tax year, the Corporation may recover the amount of the adjustment made in that tax year.
(5) If the Corporation cancels the downward adjustment under subclause (2)(a), or discontinues the downward adjustment under subclause (2)(b), before the employer has paid the downward adjusted employer levy for that tax year, the Corporation may adjust the amount of any instalments of the employer levy payable by the employer for that tax year.
(6) Promptly after deciding to cancel or discontinue the downward adjustment, the Corporation must give written notice of its decision to the employer.
(7) If subclause (1)(a) applies, the employer may not make a new application for a downward adjustment until this subpart applies to the employer.
(8) If subclause (1)(b) applies, the employer may make a new application for a downward adjustment (in which case the provisions of this subpart must be complied with again).
(9) Subclause (8) is subject to regulation 31(2).
(c) the Corporation has received complaints about safety standards at the employer's workplace; or
(d) the Corporation believes, on reasonable grounds, that—
(i) this subpart does not apply to the employer; or
(ii) the assessment that was included, in accordance with regulation 23(2)(c), in the employer's application for the downward adjustment does not reflect the employer's safety management practices; or
(e) the ownership or control of the employer's business has changed.
(2) If the employer's safety management practices fail to meet the standard required in the further downward audit, the Corporation may—
(a) cancel the downward adjustment for the tax year in which the further downward audit was conducted; and
(b) discontinue the downward adjustment for the remainder of the prescribed downward adjustment period after the tax year in which the further downward audit was conducted.
(a) an employer applies for a downward adjustment under this subpart and the Corporation decides not to make a downward adjustment because—
(i) the employer is not a person to whom this subpart applies; or
(ii) the employer's safety management practices do not meet the standard required by a downward audit tool; or
(b) the Corporation makes a downward adjustment, but then decides to cancel or discontinue the downward adjustment under regulation 28, 29, or 30.
(2) If the employer makes a further application for a downward adjustment within 6 months of being notified of the Corporation's decision referred to in subclause (1)(a) or (b), the Corporation may refuse to consider a further application.
If the Corporation decides to make a downward adjustment under this subpart after the employer has paid the employer levy for a tax year during the prescribed downward adjustment period, the Corporation—
(1) Audits for the purposes of this Part must be conducted by an auditor approved by the chief executive for the purpose.
(1) The Corporation must make an upward adjustment of 50% if an upward audit discloses that the employer's safety management practices fail to meet the standard required by an upward audit tool.
(2) An upward adjustment made by the Corporation under section 180(2) of the Act must be an upward adjustment of 50%.
(3) The following decisions are decisions of the Corporation:
(a) a decision under subclause (1) that an upward audit discloses that the employer's safety management practices fail to meet the standard required by an upward audit tool:
(b) a decision under section 180(2) of the Act to adjust an employer's levy upwards without the completion of an audit.
An upward adjustment is based on an audit of an employer's safety management practices conducted—
(a) at worksites selected by the Corporation; and
(b) on a reasonable day or days determined by the Corporation; and
(c) by an auditor chosen by the Corporation; and
(d) in accordance with an upward audit tool.
(1) 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 used.
(2) Each further upward audit must be completed on a reasonable day or days determined by the Corporation after considering—
(a) the seriousness of the risks faced by the employer's employees; and
(b) how much time the employer reasonably needs to address problems with its safety management practices identified in the most recent upward audit.
(3) 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.
(1) If an upward adjustment has taken effect in a tax year, the adjustment must be applied to the employer levy payable by the employer—
(a) for that tax year; and
(b) for each following tax year in which—
(i) an upward audit discloses that the employer's safety management practices fail to meet the standard required by the upward audit tool used; or
(ii) no upward audit of the employer is conducted.
(2) If in any tax year an employer's safety management practices satisfy a further upward audit under regulation 36, the upward adjustment to the employer levy payable by the employer ceases to apply for that tax year.
(1) If in any tax year, after an employer has paid the employer levy for that tax year (including the applicable upward adjustment to that levy), a further upward audit under regulation 36 discloses that the employer's safety management practices meet the standard required by the upward audit tool, the Corporation—
(a) must pay the amount of the adjustment to the employer—
(ii) if, after the adjustment, the employer's account is more than $100 in credit; or
(2) The Corporation may adjust the amount of monthly instalments of the employer levy payable by an employer if the Corporation applies or ceases to apply an upward adjustment under regulation 37.
The employer 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 under section 173(2)(a) of the Act is 6.00% per year.
The amount of any levy derived by applying the appropriate levy rate set out in Schedule 1, and making any adjustments under Part 2 or Part 3, 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 for the purposes of the Act and that includes the employer levy is set at $20.
(1) The Injury Prevention, Rehabilitation, and Compensation (Employer Levy) Regulations 2005 (SR 2005/30) are revoked.
(2) Despite subclause (1), the Injury Prevention, Rehabilitation, and Compensation (Employer Levy) Regulations 2005 continue to apply with respect to the period commencing on 1 April 2005 and ending with 31 March 2006 as if they had not been revoked.
rr 6, 41
57100 Accommodation 0.78
78420 Accounting services 0.08
78510 Advertising services 0.21
2130 Aerial agricultural, horticultural, silvicultural, farming, and pest control services 3.4
86130 Aged care 1.58
28610 Agricultural machinery manufacturing 1.74
42330 Air conditioning and heating services 1.4
28240 Aircraft manufacturing and repair 0.54
27210 Alumina production 1.78
27310 Aluminium rolling, drawing, and extruding 1.05
27220 Aluminium smelting 1.78
86330 Ambulance services 0.81
27691 Ammunition manufacturing 0.93
2191 Animal or pet boarding 0.43
52520 Antique and used goods retailing 0.91
1150 Apple and pear growing 1.35
4200 Aquaculture 2.17
27420 Architectural aluminium product manufacturing 1.05
78210 Architectural services 0.08
26291 Art pottery manufacturing 0.94
28321 Artificial joints, eyes, and limbs manufacturing 0.29
28190 Automotive component manufacturing (not elsewhere classified) 0.93
28130 Automotive electrical and instrument manufacturing 0.93
53220 Automotive electrical services 0.5
53210 Automotive fuel retailing (including associated vehicle servicing) 0.5
53290 Automotive repair and services (not elsewhere classified) 1.13
21130 Bacon, ham, and smallgoods manufacturing 1.54
73210 Bank operation 0.09
27110 Basic iron and steel manufacturing 1.88
27290 Basic non-ferrous metal manufacturing (not elsewhere classified) 1.78
28530 Battery manufacturing 0.54
1250 Beef cattle farming 2.56
1593 Beekeeping 2.56
21820 Beer and malt manufacturing 0.6
1192 Berryfruit growing 1.35
21630 Biscuit manufacturing 0.7
42591 Blinds installation or repair service 0.91
86391 Blood bank operation 0.22
28220 Boatbuilding (all vessels 50 tonnes displacement and under) 2.19
47940 Book and magazine wholesaling 0.4
24231 Book and other publishing (excluding printing) 0.17
24230 Book and other publishing (including printing) 0.57
51240 Bread and cake retailing 1.03
21610 Bread manufacturing 0.7
42220 Bricklaying services 2.8
42592 Building completion services (all trades subcontracted) 0.43
73220 Building societies 0.09
45390 Building supplies wholesaling (not elsewhere classified) 0.61
78540 Business administrative services 0.21
96210 Business and professional associations 0.2
46140 Business machine wholesaling (not elsewhere classified) 0.16
78550 Business management services 0.21
78690 Business services (not elsewhere classified) 0.43
57300 Cafes and restaurants 0.78
21620 Cake and pastry manufacturing—non-retail 1.05
53110 Car retailing (including associated vehicle servicing) 0.49
46210 Car wholesaling 0.16
22320 Cardigan and pullover manufacturing 0.55
42420 Carpentry services 2.8
21114 Casings manufacturing 0.89
93220 Casinos operation 0.41
26310 Cement and lime manufacturing 1.79
73100 Central bank operation 0.09
81110 Central government, including Crown entities and commissions—operation (not elsewhere classified) 0.11
26220 Ceramic industrial product manufacturing 0.94
26290 Ceramic product manufacturing (not elsewhere classified) 0.94
26230 Ceramic tile and pipe manufacturing 0.94
21520 Cereal food and baking mix manufacturing 1.05
45120 Cereal grain wholesaling 0.9
25490 Chemical product manufacturing (not elsewhere classified) 0.61
45230 Chemical wholesaling 0.16
87100 Child care services 0.52
86360 Chiropractic services 0.22
1191 Citrus growing 1.34
26210 Clay brick manufacturing 0.94
78660 Cleaning services 1.41
22490 Clothing manufacturing (not elsewhere classified) 0.74
52210 Clothing retailing 0.26
47220 Clothing wholesaling 0.18
57400 Clubs—hospitality 0.78
11010 Coal mining—opencast 2.87
11011 Coal mining—underground 2.87
84230 Combined primary and secondary education 0.19
78520 Commercial art and display services 0.21
77121 Commercial property body corporates 0.43
77120 Commercial property operators and developers(excluding construction) 0.43
28670 Commercial space heating and cooling equipment manufacturing 0.92
46220 Commercial vehicle wholesaling 0.95
87290 Community and non-residential care services(not elsewhere classified) 1.36
96291 Community-based multi-functional activities, (not elsewhere classified) 0.55
86340 Community health centre operation 0.22
28410 Computer and business machine manufacturing 0.29
78340 Computer consultancy services 0.08
78330 Computer maintenance services 0.08
46130 Computer wholesaling 0.16
26340 Concrete pipe and box culvert manufacturing 1.79
26350 Concrete product manufacturing (not elsewhere classified) 1.79
26330 Concrete slurry manufacturing 1.79
42210 Concreting services 2.8
47160 Confectionery and soft drink wholesaling 0.9
21720 Confectionery manufacturing 1.05
14190 Construction material mining (not elsewhere classified) 2.87
42590 Construction services (not elsewhere classified) 2.8
78230 Consulting engineering services 0.21
78670 Contract packing services (not elsewhere classified) 0.56
27230 Copper, silver, lead, and zinc—smelting and refining 1.78
96320 Corrective centres 0.85
23330 Corrugated paperboard container manufacturing 0.73
25460 Cosmetic and toiletry preparation manufacturing 0.62
22130 Cotton textile manufacturing 2.29
87291 Counselling services (not elsewhere classified) 0.22
71120 Courier services 2.62
52591 Craft and gift retailing (not elsewhere classified) 0.26
42101 Crane hiring or leasing (with operators) 1.79
92420 Creative arts 0.31
73230 Credit union operation 0.09
1690 Crop and plant growing (not elsewhere classified) 1.35
1692 Cultivated mushroom growing 1.34
66440 Customs agency and freight brokerage services 0.18
1120 Cut flower and flower seed growing 1.35
1300 Dairy cattle farming 2.57
47130 Dairy produce wholesaling 0.9
21290 Dairy product manufacturing (not elsewhere classified) 1.54
78310 Data processing services 0.08
1530 Deer farming 2.56
82000 Defence 1.21
75210 Dental insurance provision 0.09
86230 Dental services 0.22
28322 Dentures fabrication 0.29
52100 Department stores 0.41
73290 Deposit taking financiers (not elsewhere classified) 0.09
93112 Dog racing 2.6
52340 Domestic appliance retailing 0.41
52330 Domestic hardware and houseware retailing 0.91
28520 Electric cable and wire manufacturing 0.92
28540 Electric light manufacturing 0.54
28541 Electric sign manufacturing 0.54
46150 Electrical and electronic equipment wholesaling (not elsewhere classified) 0.16
28590 Electrical equipment manufacturing (not elsewhere classified) 0.54
42320 Electrical services 1.04
36102 Electricity energy supply 0.29
36100 Electricity generation 0.29
36101 Electricity line system operation 1.62
36103 Electricity line system operation (excluding maintenance and construction) 0.29
28490 Electronic equipment manufacturing (not elsewhere classified) 0.54
78610 Employment services (candidate or contractor placement—no on-hired employees) 0.21
78622 Employment services (on-hired employees—mixed classification assignments, minimum30% office work) 1.22
78621 Employment services (on-hired employees—non-office work assignments, including up to 30% office work) 2.79
78620 Employment services (on-hired employees—only office work assignments) 0.21
25410 Explosive manufacturing 0.61
52230 Fabric and other soft goods retailing 0.26
27690 Fabricated metal product manufacturing (not elsewhere classified) 2.11
23220 Fabricated wood manufacturing 1.13
78661 Facilities management and cleaning services—contract (not elsewhere classified) 1.41
46110 Farm and construction machinery wholesaling 0.95
45190 Farm produce and supplies wholesaling (not elsewhere classified) 0.59
22612 Fellmongery 2.51
25310 Fertiliser manufacturing 0.89
91120 Film and video distribution 0.12
91110 Film and video production 0.12
75110 Financial asset broking services 0.09
73400 Financial asset investors 0.09
96330 Fire brigade services 0.78
42340 Fire sprinklers—installation 1.4
52592 Firewood, coal and coke retailing 0.91
47140 Fish wholesaling 1.21
4130 Fishing—finfish trawling (including processing on board) 2.73
52320 Floor covering retailing 0.91
47330 Floor covering wholesaling 0.61
21510 Flour mill product manufacturing 1.05
52540 Flower retailing 0.26
21790 Food manufacturing (not elsewhere classified) 0.89
28630 Food processing machinery manufacturing 0.92
22500 Footwear manufacturing 0.87
52220 Footwear retailing 0.26
47230 Footwear wholesaling 0.4
81300 Foreign government representation 0.11
3031 Forest nursery—operation or service 1.34
3021 Forest products—gathering 2.19
3010 Forestry 5.23
66430 Freight forwarding—air transport 0.63
66420 Freight forwarding—road, rail, and sea transport 1.79
51210 Fresh meat, fish, and poultry retailing 1.03
21300 Fruit and vegetable processing 1.48
51220 Fruit and vegetable retailing 1.03
47150 Fruit and vegetable wholesaling 0.9
1190 Fruit growing (not elsewhere classified) 1.35
95240 Funeral directors, crematoria, and cemeteries 0.47
29290 Furniture manufacturing (not elsewhere classified) 1.27
52310 Furniture retailing 0.91
47320 Furniture wholesaling 0.61
93290 Gambling services (not elsewhere classified) 0.41
52530 Garden equipment retailing 0.91
95250 Gardening and turf management services 2.44
36200 Gas supply 0.61
74220 General insurance 0.09
86210 General practice medical services 0.08
26100 Glass and glass product manufacturing 0.94
42450 Glazing services 2.31
13140 Gold mining—opencast 2.87
13141 Gold mining—underground 2.87
1210 Grain growing 1.35
67010 Grain storage 1.34
1220 Grain-sheep and grain-beef cattle farming 2.56
1140 Grape growing 1.35
14110 Gravel and sand quarrying 2.87
47190 Grocery wholesaling (not elsewhere classified) 0.9
92391 Guiding service operation—outdoor pursuits 2.6
95260 Hairdressing and beauty salons 0.56
27610 Hand tool and general hardware manufacturing 2.11
74210 Health insurance 0.09
86390 Health services (not elsewhere classified) 0.22
28491 Hearing aid manufacturing 0.29
77301 Holder investor farms and farm animals 0.43
1520 Horse farming 6.01
93111 Horse or dog racing club operations, including national controlling bodies 0.74
93113 Horse racing—harness racing 6.01
93110 Horse racing (not elsewhere classified) 6.01
22310 Hosiery manufacturing 0.55
86110 Hospitals (excluding psychiatric and continuing geriatric care) 0.63
41110 House construction 2.8
28510 Household appliance manufacturing 0.54
47310 Household appliance wholesaling 0.4
52610 Household equipment repair services—electrical and electronic 0.91
52690 Household equipment repair services (not elsewhere classified) 0.91
47390 Household goods wholesaling (not elsewhere classified) 0.61
2200 Hunting and trapping 3.4
21220 Ice cream manufacturing 1.54
25320 Industrial gas manufacturing 0.39
28690 Industrial machinery and equipment manufacturing (not elsewhere classified) 1.74
78320 Information storage and retrieval services 0.08
25470 Ink manufacturing 0.61
63030 Inland water transport (except passenger only) 1.46
63031 Inland water transport (passenger only) 1.46
25350 Inorganic industrial chemical manufacturing (not elsewhere classified) 0.39
96290 Interest groups (not elsewhere classified) 0.2
63020 International and coastal water transport (vessels 45 metres length and under or 500 tonnes displacement and under) 1.46
63010 International and coastal water transport (vessels over 45 metres length and 500 tonnes displacement) 1.81
27120 Iron and steel casting and forging 3.05
13110 Iron sands mining 2.87
29410 Jewellery and silverware manufacturing 0.29
47920 Jewellery and watch wholesaling 0.4
81200 Justice 0.13
87221 Juvenile detention centre operation 0.85
1170 Kiwi fruit growing 1.35
22390 Knitting mill product manufacturing (not elsewhere classified) 0.55
96220 Labour associations operation 0.2
42510 Landscaping services 2.44
95210 Laundries and dry-cleaners 1.38
22620 Leather and leather substitute product manufacturing 0.55
22611 Leather tanning and fur dressing (excluding fellmongery) 2.51
78410 Legal services 0.08
92100 Libraries 0.31
74110 Life insurance 0.09
28650 Lifting and material handling equipment manufacturing 0.92
4150 Line fishing (including processing on board) 2.73
51230 Liquor retailing 1.03
47170 Liquor wholesaling 0.16
1590 Livestock farming (not elsewhere classified) 2.55
81130 Local government operation (not elsewhere classified) 0.33
23110 Log sawmilling 3.67
3020 Logging 5.22
61210 Long distance bus transport 1.17
93210 Lotteries operation 0.41
28640 Machine tool and part manufacturing 0.92
46190 Machinery and equipment wholesaling (not elsewhere classified) 0.4
22210 Made-up textile product manufacturing 0.87
29490 Manufacturing (not elsewhere classified) 1.27
52450 Marine equipment retailing 0.49
4190 Marine fishing (not elsewhere classified) 2.17
78530 Market research services 0.08
86351 Massage therapy services 0.22
29230 Mattress manufacturing (excluding rubber) 1.27
21111 Meat inspection services 1.01
21110 Meat processing 5.66
47110 Meat wholesaling 1.21
28320 Medical and surgical equipment manufacturing 0.29
25430 Medicinal and pharmaceutical product manufacturing 0.62
22410 Men's and boys' wear manufacturing 0.74
45220 Metal and mineral wholesaling 0.93
27510 Metal container manufacturing 1.05
13190 Metal ore mining (not elsewhere classified) 2.87
86132 Midwifery services 1.36
21210 Milk and cream processing 1.54
51260 Milk vending—home delivery service 2.6
15130 Mineral exploration—own account 2.87
15140 Mineral exploration services 2.87
13150 Mineral sand mining 2.87
28620 Mining and construction machinery manufacturing 1.74
14200 Mining (not elsewhere classified) 2.87
73240 Money market dealers 0.09
91130 Motion picture exhibition 0.12
53120 Motor cycle dealing 0.5
28120 Motor vehicle body manufacturing 1.74
46240 Motor vehicle dismantling and used part dealing 0.92
77410 Motor vehicle hiring 0.2
28110 Motor vehicle manufacturing 0.93
46230 Motor vehicle new part dealing 0.49
92200 Museums 0.31
92410 Music and theatre productions 0.31
52430 Newspaper, book, and stationery retailing 0.26
24211 Newspaper publishing (excluding printing) 0.17
24210 Newspaper publishing (including printing) 0.57
41220 Non-building construction and heavy machinery installation (not elsewhere classified) 2.16
27330 Non-ferrous metal casting 2.57
27320 Non-ferrous metal rolling, drawing, and extruding (not elsewhere classified) 2.57
27650 Non-ferrous pipe fitting manufacturing 1.05
77300 Non-financial asset investors 0.43
26400 Non-metallic mineral product manufacturing(not elsewhere classified) 1.79
41130 Non-residential building construction 2.8
64030 Non-scheduled air transport 1.94
86131 Nursing bureau 1.36
27630 Nut, bolt, screw, and rivet manufacturing 0.93
77431 Office equipment and fittings hiring 0.18
21400 Oil and fat manufacturing 1.48
12000 Oil and gas extraction 0.39
86320 Optometry and optical dispensing 0.08
25340 Organic industrial chemical manufacturing (not elsewhere classified) 0.89
84400 Other education 0.19
73300 Other financiers 0.09
15200 Other mining services 2.87
24221 Other periodical publishing (excluding printing) 0.17
24220 Other periodical publishing (including printing) 0.57
93300 Other recreation services 0.74
77420 Other transport equipment leasing 1.22
25420 Paint manufacturing 0.61
42440 Painting and decorating services 2.31
23340 Paper bag and sack manufacturing 0.73
23390 Paper product manufacturing (not elsewhere classified) 0.73
47950 Paper product wholesaling 0.4
24110 Paper stationery manufacturing 0.73
66110 Parking services 0.56
87292 Parole or probationary services 0.13
86310 Pathology services 0.22
92520 Performing arts venues 0.31
95190 Personal and household goods hiring (not elsewhere classified) 0.43
95290 Personal services (not elsewhere classified) 0.56
78650 Pest control services 2.16
3032 Pest control services (excluding aerial or wild animal control) 2.16
25440 Pesticide manufacturing 0.62
25200 Petroleum and coal product manufacturing (not elsewhere classified) 0.89
15121 Petroleum and natural gas drilling services 2.15
15110 Petroleum and natural gas exploration 0.89
15120 Petroleum and natural gas exploration services 0.89
45210 Petroleum product wholesaling (including product ownership to retail point-of-sale) 0.16
25100 Petroleum refining 0.39
47960 Pharmaceutical and toiletry wholesaling 0.16
52510 Pharmaceutical, cosmetic, and toiletry retailing 0.26
28310 Photographic and optical goods manufacturing 0.29
52440 Photographic equipment retailing 0.26
47910 Photographic equipment wholesaling 0.4
95220 Photographic film processing 0.26
95230 Photographic studios 0.08
86350 Physiotherapy services 0.22
1510 Pig farming 2.56
65010 Pipeline transport 0.39
77430 Plant and equipment hiring or leasing without operators (excluding office machinery or equipment) 1.22
1110 Plant nurseries 1.35
26320 Plaster product manufacturing 1.79
42410 Plastering and ceiling services 2.31
25630 Plastic bag and film manufacturing 1.19
25610 Plastic blow-moulded product manufacturing 1.19
25620 Plastic extruded product manufacturing 1.19
25650 Plastic foam product manufacturing 1.19
25660 Plastic injection-moulded product manufacturing 1.19
25661 Plastic product manufacturing (not elsewhere classified) 1.19
25640 Plastic product rigid fibre reinforced manufacturing 1.19
42310 Plumbing services 1.69
23210 Plywood and veneer manufacturing 1.93
96310 Police services 0.58
84320 Polytechnic and other tertiary institutional education 0.19
66230 Port operators 1.46
71110 Postal services 1.72
47120 Poultry and smallgoods wholesaling 1.21
1420 Poultry farming—eggs 1.48
1410 Poultry farming—meat 1.48
21120 Poultry processing 2.27
4120 Prawn fishing 2.71
29190 Prefabricated building manufacturing (not elsewhere classified) 1.93
29110 Prefabricated metal building manufacturing 1.58
21740 Prepared animal and bird feed manufacturing 0.7
84100 Preschool education 0.52
84210 Primary education 0.19
24120 Printing 0.57
97000 Private households employing staff 0.56
28390 Professional and scientific equipment manufacturing (not elsewhere classified) 0.29
46120 Professional equipment wholesaling 0.16
86120 Psychiatric hospitals and psychiatric services(not elsewhere classified) 0.63
57200 Pubs, taverns, and bars 0.78
23310 Pulp, paper, and paperboard manufacturing 1.13
28660 Pump and compressor manufacturing 0.92
91210 Radio services 0.12
86392 Radiology and medical imaging services 0.22
62000 Rail transport 1.81
28230 Railway equipment manufacturing 1.74
77200 Real estate agents 0.18
24300 Recorded media manufacturing and publishing 0.29
52350 Recorded music retailing 0.26
92390 Recreational parks and gardens 1.08
96100 Religious organisations 0.2
41120 Residential building construction (not elsewhere classified) 2.8
87220 Residential care services (not elsewhere classified) 1.58
77111 Residential property body corporates 0.43
77110 Residential property operators and developers(excluding construction) 0.43
87222 Residential refuge operation 0.22
71111 Retail postal services 0.26
52590 Retailing (not elsewhere classified) 0.91
87211 Retirement village operation (with rest home or hospital facilities) 1.36
87210 Retirement village operation (without rest home or hospital facilities) 1.36
41210 Road and bridge construction 2.15
61100 Road freight transport 2.61
4110 Rock lobster fishing 2.73
42230 Roofing services 2.8
22230 Rope, cordage, and twine manufacturing 3.08
25590 Rubber product manufacturing (not elsewhere classified) 1.58
29491 Rubber stamp manufacturing 0.29
25510 Rubber tyre manufacturing 1.61
14201 Salt harvesting 0.89
21791 Salt manufacturing—cooking or table 0.89
64020 Scheduled domestic air transport 0.63
64010 Scheduled international air transport 0.63
78100 Scientific research 0.21
24121 Screen printing 0.57
21730 Seafood processing (other than on board vessels) 2.27
4192 Seaweed, shellfish, and other seafood handgathering (not from a boat) 2.18
84220 Secondary education 0.19
78630 Secretarial services 0.21
42341 Security and alarm system installation 1.04
78640 Security and investigative services (excluding police) 1.02
2190 Services to agriculture (not elsewhere classified) 2.17
66300 Services to air transport 0.63
75190 Services to finance and investment (not elsewhere classified) 0.09
3030 Services to forestry (excluding tree cutting and felling) 3.43
75200 Services to insurance 0.09
24130 Services to printing 0.57
66190 Services to road transport (not elsewhere classified) 1.79
92590 Services to the arts (not elsewhere classified) 0.31
66490 Services to transport (not elsewhere classified) 1.8
66290 Services to water transport (not elsewhere classified) 1.46
37020 Sewage and drainage services 0.7
2120 Shearing services 4.06
1230 Sheep and beef cattle farming 2.57
1240 Sheep farming 2.56
29220 Sheet metal furniture manufacturing 1.74
27590 Sheet metal product manufacturing (not elsewhere classified) 1.5
4191 Shellfish and paua fishing (not from cultivated beds) 2.17
28210 Shipbuilding (all vessels over 50 tonnes displacement) 2.76
66291 Shipping agency services (excluding handling of goods) 0.18
61220 Short distance bus transport (including tramway) 1.17
13170 Silver ore mining 2.87
42100 Site preparation and heavy plant hiring (with operators) 2.16
22430 Sleepwear, underwear, and infant clothing manufacturing 0.74
53230 Smash repairing 1.13
25450 Soap and other detergent manufacturing 0.62
21810 Soft drink, cordial, and syrup manufacturing 0.6
23320 Solid paperboard container manufacturing 0.73
92510 Sound recording studios 0.31
84240 Special school education 0.19
51290 Specialised food retailing (not elsewhere classified) 1.03
86220 Specialist medical services 0.08
2192 Sphagnum moss processing 2.16
21840 Spirit manufacturing 0.6
52410 Sport and camping equipment retailing 0.26
93196 Sporting and recreational equine activities (not elsewhere classified) 2.6
93192 Sports and services to sports—boating or yachting 0.74
93174 Sports and services to sports—community cricket 0.74
93170 Sports and services to sports—community rugby 0.74
93171 Sports and services to sports—community rugby league 0.74
93193 Sports and services to sports—cycling 0.74
93195 Sports and services to sports—golf 0.74
93197 Sports and services to sports—motor cycling 2.6
93198 Sports and services to sports—motor racing 2.6
93199 Sports and services to sports—netball 0.74
93190 Sports and services to sports (not elsewhere classified)—community 0.74
93175 Sports and services to sports (not elsewhere classified)—professional 2.6
93194 Sports and services to sports—professional cricket 6.47
93180 Sports and services to sports—professional rugby 6.47
93181 Sports and services to sports—professional rugby league 6.47
93182 Sports and services to sports—snow skiing 2.6
93184 Sports and services to sports—softball or baseball 0.74
93185 Sports and services to sports—squash or badminton 0.74
93186 Sports and services to sports—swimming 0.74
93187 Sports and services to sports—tennis 0.74
93188 Sports and services to sports—waterskiing 0.74
93120 Sports grounds and facilities (not elsewhere classified) 0.74
27620 Spring and wire product manufacturing 0.93
4140 Squid jigging (including processing on board) 2.71
27130 Steel pipe and tube manufacturing 1.88
66210 Stevedoring 3.88
26401 Stone cutting, dressing, polishing, or shaping 1.79
1160 Stone fruit growing 1.34
67090 Storage (not elsewhere classified) 1.34
96341 Street cleaning services 2.73
27490 Structural metal product manufacturing (not elsewhere classified) 3.74
42240 Structural steel erection services 2.8
27410 Structural steel fabricating 3.74
21710 Sugar manufacturing 0.89
74120 Superannuation funds 0.09
51100 Supermarket and grocery stores 1.03
27640 Surface coating and finishing 2.11
86111 Surgical hospital—day surgery 0.63
78220 Surveying services 0.43
22120 Synthetic fibre textile manufacturing 2.29
25330 Synthetic resin manufacturing 0.89
51250 Takeaway food retailing 0.78
61230 Taxi and other road passenger transport 1.17
61231 Taxi organisations (excluding those that provide taxi services) 0.43
78290 Technical services (not elsewhere classified) 0.43
42321 Telecommunication line construction and maintenance (within buildings) 1.04
71200 Telecommunication services 0.39
28420 Telecommunication, broadcasting, and transceiving equipment manufacturing 0.29
91220 Television services 0.12
26351 Terrazzo products 1.79
22150 Textile finishing 2.29
22220 Textile floor covering manufacturing 2.32
22290 Textile product manufacturing (not elsewhere classified) 2.29
47210 Textile product wholesaling 0.4
42430 Tiling and carpeting services 2.31
23130 Timber resawing and dressing 2.37
45310 Timber wholesaling 2.36
1691 Tobacco and hops growing 1.34
21900 Tobacco product manufacturing 0.6
47180 Tobacco product wholesaling 0.9
52420 Toy and game retailing 0.41
29420 Toy and sporting goods manufacturing 1.27
47930 Toy and sporting goods wholesaling 0.4
53130 Trailer and caravan dealing 0.92
28290 Transport equipment manufacturing (not elsewhere classified) 0.93
65090 Transport (not elsewhere classified) 1.79
66410 Travel agency services 0.18
53240 Tyre retailing 1.13
84310 University education 0.19
41221 Utility network construction and maintenance services 0.61
1130 Vegetable growing 1.35
86400 Veterinary services 0.43
95110 Video hire outlets 0.2
96340 Waste collection and disposal services 2.73
52550 Watch and jewellery retailing 0.26
37010 Water supply 0.61
66220 Water transport terminals 1.46
47991 Wholesaling, all products (excluding storage and handling of goods) 0.18
47990 Wholesaling (not elsewhere classified) 0.61
21830 Wine manufacturing 0.6
22420 Women's and girls' wear manufacturing 0.74
23120 Wood chipping 3.71
23290 Wood product manufacturing (not elsewhere classified) 1.93
29210 Wooden furniture and upholstered seat manufacturing 1.27
23230 Wooden structural component manufacturing 1.93
22110 Wool scouring 3.08
45110 Wool storage and classing 0.59
22140 Wool textile manufacturing 2.29
45111 Wool wholesaling 0.16
22141 Woollen yarns manufacture 2.29
92310 Zoological and botanic gardens 1.08
rr 20, 27
Agriculture 1110 Plant nurseries
1120 Cut flower and flower seed growing
1130 Vegetable growing
1140 Grape growing
1150 Apple and pear growing
1160 Stone fruit growing
1170 Kiwi fruit growing
1190 Fruit growing (not elsewhere classified)
1191 Citrus growing
1192 Berryfruit growing
1210 Grain growing
1220 Grain-sheep and grain-beef cattle farming
1230 Sheep and beef cattle farming
1240 Sheep farming
1250 Beef cattle farming
1300 Dairy cattle farming
1410 Poultry farming—meat
1420 Poultry farming—eggs
1510 Pig farming
1520 Horse farming
1530 Deer farming
1590 Livestock farming (not elsewhere classified)
1593 Beekeeping
1690 Crop and plant growing (not elsewhere classified)
1691 Tobacco and hops growing
1692 Cultivated mushroom growing
2120 Shearing services
2190 Services to agriculture (not elsewhere classified)
Construction 37020 Sewage and drainage services
41110 House construction
41120 Residential building construction (not elsewhere classified)
41130 Non-residential building construction
41210 Road and bridge construction
41220 Non-building construction and heavy machinery installation (not elsewhere classified)
42100 Site preparation and heavy plant hiring (with operators)
42101 Crane hiring or leasing (with operators)
42210 Concreting services
42220 Bricklaying services
42230 Roofing services
42240 Structural steel erection services
42310 Plumbing services
42320 Electrical services
42330 Air conditioning and heating services
42340 Fire sprinklers—installation
42341 Security and alarm system installation
42410 Plastering and ceiling services
42420 Carpentry services
42430 Tiling and carpeting services
42440 Painting and decorating services
42450 Glazing services
42590 Construction services (not elsewhere classified)
42592 Building completion services (all trades subcontracted)
77430 Plant and equipment hiring or leasing without operators (excluding office machinery or equipment)
Fishing 4110 Rock lobster fishing
4120 Prawn fishing
4130 Fishing—finfish trawling (including processing on board)
4140 Squid jigging (including processing on board)
4150 Line fishing (including processing on board)
4190 Marine fishing (not elsewhere classified)
4191 Shellfish and paua fishing (not from cultivated beds)
4192 Seaweed, shellfish, and other seafood hand-gathering (not from a boat)
4200 Aquaculture
Forestry 3010 Forestry
3020 Logging
3021 Forest products—gathering
3030 Services to forestry (excluding tree cutting and felling)
3032 Pest control services (excluding aerial or wild animal control)
23110 Log sawmilling
23120 Wood chipping
23130 Timber re-sawing and dressing
Motor trades 46210 Car wholesaling
46220 Commercial vehicle wholesaling
46230 Motor vehicle new part dealing
46240 Motor vehicle dismantling and used part dealing
53110 Car retailing (including associated vehicle servicing)
53120 Motor cycle dealing
53130 Trailer and caravan dealing
53210 Automotive fuel retailing (including associated vehicle servicing)
53220 Automotive electrical services
53230 Smash repairing
53240 Tyre retailing
53290 Automotive repair and services (not elsewhere classified)
Road freight transport 61100 Road freight transport
66420 Freight forwarding—road, rail, and sea transport
66430 Freight forwarding—air transport
66490 Services to transport (not elsewhere classified)
71120 Courier services
These regulations, which come into force on 1 April 2006, replace the Injury Prevention, Rehabilitation, and Compensation (Employer Levy) Regulations 2005 (SR 2005/30).
These regulations specify the employer levy rates for the employers' account. The regulations apply in respect of levies payable for—
•the period 1 April 2006 to 31 March 2007; and
•all later tax years.
The levy rates are set according to the classification of an employer's activities. The maximum amount of annual earnings on which an employer levy is payable by an employer in respect of any 1 employee is increased from $94,226 to $96,619 per year.
The regulations state the basis of, and the procedure for making, downward or upward adjustments to the employer levy based on an audit of an employer's safety management practices.
A downward adjustment to the employer levy payable by an employer may be made under a general scheme that is open to all employers or a limited scheme that is only open to employers whose employees have total liable earnings of equal to or less than $380,000 in any tax year or employers who employ 10 or fewer full-time equivalent employees. In addition, employers must be classified in 1 of 6 specified classification units in order to come within the limited scheme.
An employer may apply for, and the Accident Compensation Corporation may make, a downward adjustment to the employer levy payable by an employer under either scheme, but not under both schemes.
The regulations also set, for the purposes of section 244 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (the Act), the relevant exempt amount for any invoice that is issued to an employer for the purpose of the Act and that includes the employer levy. The amount is set at $20.
This means that, under section 244 of the Act, an employer is not liable to pay an amount invoiced in relation to the employer levy if the amount does not exceed $20. Nor is an employer liable to pay any penalties under the Act in respect of non-payment of an amount invoiced in relation to the employer levy if the amount does not exceed $20.
Date of notification in Gazette: 23 March 2006.
This is an eprint of the Injury Prevention , Rehabilitation, and Compensation (Employer Levy) Regulations 2006. It incorporates all the amendments to the Injury Prevention , Rehabilitation, and Compensation (Employer Levy) Regulations 2006 as at 1 April 2007. The list of amendments at the end of these notes specifies all the amendments incorporated into this eprint since 1 April 2007. Relevant provisions of any amending enactments that contain transitional, savings, or application provisions are also included, after the Principal enactment, in chronological order.
Securities Act (Amendments to Exemption Notices Affecting Investment Adviser Information) Exemption Notice 2008 (SR 2008/60): clause 3(1)