Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009

  • revoked
  • Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009: revoked, on 1 April 2010, by regulation 55(1)(b) of the Accident Compensation (Work Account Levies) Regulations 2010 (SR 2010/74).

as at 1 April 2010


Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009

(SR 2009/18)

Anand Satyanand, Governor-General

Order in Council

At Wellington this 23rd day of February 2009

His Excellency the Governor-General in Council

  • Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009: revoked, on 1 April 2010, by regulation 55(1)(b) of the Accident Compensation (Work Account Levies) Regulations 2010 (SR 2010/74).


Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint.

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

These regulations are administered by the Department of Labour.

Pursuant to sections 244, 329, and 333 of the Injury Prevention, Rehabilitation, and Compensation Act 2001, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council, makes the following regulations.


1 Title
  • These regulations are the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009.

2 Commencement
  • These regulations come into force on 1 April 2009.

3 Interpretation
4 Schedule classifies industries
  • (1) The Schedule

    • (a) lists industries or risk classes (called classification units); and

    • (b) ascribes a classification unit number to each item listed; and

    • (c) specifies the rates of the residual claims levy for each classification unit.

    (2) Rates of levy are expressed as dollars per $100 of earnings.

5 Periods to which levy relates
  • (1) The following periods are prescribed for the purposes of section 193(3) of the Act:

    • (a) the period commencing on 1 April 2009 and ending with the close of 31 March 2010; and

    • (b) every later period commencing on 1 April in any year and ending with the close of 31 March in the next year.

    (2) The residual claims levy relates to the periods prescribed by subclause (1).

6 Calculation of rate of levy
  • (1) For the purposes of determining the rate of levy payable under regulation 7, the Corporation must classify each employer and self-employed person in the classification unit that most accurately describes their activity.

    (2) The rate of levy payable for each $100 of earnings is the rate specified in the Schedule opposite the classification unit in which the employer or self-employed person has been classified.

7 Payment of levy
  • (1) Every employer must pay to the Corporation a residual claims levy in respect of earnings paid to each employee during—

    • (a) the 2008/09 tax year, in respect of levies payable for the period referred to in regulation 5(1)(a); and

    • (b) the tax year ending immediately before the commencement of any period referred to in regulation 5(1)(b).

    (2) Every self-employed person must pay to the Corporation a residual claims levy in respect of earnings received by the person during—

    • (a) the 2008/09 tax year, in respect of levies payable for the period referred to in regulation 5(1)(a); and

    • (b) the tax year ending immediately before the commencement of any period referred to in regulation 5(1)(b).

8 Maximum earnings on which residual claims levy payable
  • (1) The maximum amount of earnings (paid or received in the 2008/09 tax year or any later tax year) on which an employer or a self-employed person must pay a residual claims levy is $102,922.

    (2) To avoid doubt, the maximum amount of earnings on which an employer must pay a levy refers to the earnings paid to each employee.

9 Self-employed person: works more than 30 hours per week and earns less than specified amount
  • (1) This regulation applies to a self-employed person who, in a tax year,—

    • (a) works for an average of more than 30 hours per week, whether or not as an employee; and

    • (b) earns less than $23,400.

    (2) The person must pay a residual claims levy calculated using the following formula:


    ($23,400 − a) × b





    is the earnings received by the person, as an employee, during the year
    is the levy rate (calculated for each $100 of earnings) for the classification unit in which the self-employed person has been classified.
10 Levies exclusive of GST
  • The levies calculated in accordance with these regulations are exclusive of goods and services tax.

11 Amounts of levy exempt from payment
  • For the purposes of section 244 of the Act, the relevant exempt amount for any invoice that is issued to an employer or a self-employed person for the purposes of the Act and that includes the residual claims levy is set,—

    • (a) in the case of an employer, at $20; and

    • (b) in the case of a self-employed person, at $40.

12 Revocation and saving

Classifications and levies

rr 4, 6

Classification unit numberClassification unitLevy rate per $100 of earnings ($)
78420Accounting services0.27
25491Adhesive manufacturing0.60
78693Administrative services (not elsewhere classified)0.50
84400Adult, community, and other education (not elsewhere classified)0.26
78510Advertising services0.27
86130Aged care residential services0.69
46110Agricultural and construction machinery wholesaling0.45
28610Agricultural machinery and equipment manufacturing0.86
45190Agricultural product wholesaling (not elsewhere classified)0.36
02190Agriculture and fishing support services (not elsewhere classified)0.67
42330Air conditioning and heating services0.42
64040Air operations under Civil Aviation Rules Part 133 or 1350.66
02130Air operations under Civil Aviation Rules Part 1372.50
64050Air operations under Civil Aviation Rules Parts 101, 103, 104, 105, and 1060.66
64010Air transport under Civil Aviation Rules Part 121, 125, or 1290.66
28240Aircraft manufacturing and repair services0.36
66300Airport operations and air transport support services (not elsewhere classified)0.66
86390Allied health services (not elsewhere classified)0.23
27210Alumina production5.71
27310Aluminium rolling, drawing, and extruding0.60
27220Aluminium smelting5.71
86330Ambulance services0.23
93400Amusement and other recreation activities (not elsewhere classified)0.50
93300Amusement parks and centres operation0.79
52520Antique and used goods retailing0.57
01150Apple and pear growing0.67
27420Architectural aluminium product manufacturing0.60
78210Architectural services0.27
84600Arts education0.26
53230Automotive body, paint, and interior repair and maintenance0.90
28130Automotive electrical components manufacturing1.22
53220Automotive electrical services0.45
53290Automotive repair and maintenance (not elsewhere classified)0.45
75190Auxiliary finance and investment services (not elsewhere classified)0.37
75200Auxiliary insurance services0.37
21640Bakery product manufacturing (non-factory based)0.57
25490Basic chemical product manufacturing (not elsewhere classified)0.60
25350Basic inorganic chemical manufacturing0.36
27290Basic non-ferrous metal manufacturing (not elsewhere classified)5.71
27320Basic non-ferrous metal product manufacturing (not elsewhere classified)0.60
25340Basic organic chemical manufacturing0.86
25360Basic polymer manufacturing (not elsewhere classified)0.86
01250Beef cattle farming0.67
21820Beer manufacturing0.36
01192Berry fruit growing0.67
21630Biscuit manufacturing (factory-based)0.60
28220Boatbuilding and boat repair services (all vessels under 50 tonnes displacement)1.22
27692Boiler, tank, and other heavy gauge metal container manufacturing0.86
47940Book and magazine wholesaling0.36
24230Book publishing0.27
21610Bread manufacturing (factory-based)0.60
42220Bricklaying services1.09
95300Brothel-keeping, massage parlour, and prostitution services0.40
42592Building completion services—all trades subcontracted0.50
42342Building installation services (not elsewhere classified)0.36
73220Building society operation0.37
96210Business and professional association services0.27
91230Cable and other subscription programming0.27
57300Cafes and restaurants0.47
21620Cake and pastry manufacturing (factory-based)0.86
78692Call centre operation0.50
53110Car retailing (including associated vehicle servicing)0.45
46210Car wholesaling0.45
42420Carpentry services1.09
93220Casino operation0.47
51270Catering services0.47
26310Cement and lime manufacturing0.86
73100Central banking0.37
81110Central government administration (not elsewhere classified)0.50
26290Ceramic product manufacturing (not elsewhere classified)0.60
45120Cereal grain wholesaling0.36
21520Cereal, pasta, and baking-mix manufacturing0.86
21290Cheese and other dairy product manufacturing (not elsewhere classified)0.60
87100Child care services0.35
86360Chiropractic and osteopathic services0.23
21900Cigarette and tobacco product manufacturing0.36
01191Citrus fruit growing0.67
26210Clay brick manufacturing0.60
25450Cleaning compound manufacturing0.60
78660Cleaning services and facilities management (not elsewhere classified)0.74
52620Clothing and footwear repair0.57
47220Clothing and footwear wholesaling0.36
22420Clothing manufacturing0.86
52210Clothing retailing0.32
57400Clubs (hospitality)0.47
11010Coal mining1.44
63020Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under)2.13
63010Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement)2.13
84230Combined primary and secondary education0.26
46220Commercial vehicle wholesaling0.45
28420Communications equipment manufacturing0.36
96291Community-based, multi-functional activities (not elsewhere classified)0.60
86340Community health centre operation0.23
52341Computer and computer peripherals retailing0.32
46130Computer and computer peripherals wholesaling0.36
28410Computer and electronic office equipment manufacturing0.36
78340Computer systems design and related services0.27
26350Concrete product manufacturing0.86
42210Concreting services1.09
21720Confectionery manufacturing0.86
14190Construction material mining (not elsewhere classified)1.44
42590Construction services (not elsewhere classified)1.09
23390Converted paper product manufacturing (not elsewhere classified)0.36
27230Copper, silver, lead, and zinc smelting and refining5.71
78560Corporate head office management services0.27
96320Correctional and detention services0.94
23330Corrugated paperboard and paperboard container manufacturing0.36
25460Cosmetic and toiletry preparation manufacturing0.60
71120Courier pick-up and delivery services0.99
52591Craft and gift retailing (not elsewhere classified)0.32
92420Creative artists, musicians, writers, and performers0.27
78691Credit reporting and debt collection services0.50
73230Credit union operation0.37
01690Crop growing (not elsewhere classified)0.67
21130Cured meat and smallgoods manufacturing1.22
66440Customs and shipping agency services (excluding handling of goods)0.27
22210Cut and sewn textile product manufacturing0.86
01300Dairy cattle farming0.67
47130Dairy produce wholesaling0.36
78310Data processing and web-hosting services0.27
01530Deer farming0.67
86230Dental services0.23
52100Department stores0.32
73290Depository financial intermediation (not elsewhere classified)0.37
95270Diet and weight-reduction centre operation0.40
24233Directory and mailing-list publishing0.27
78630Document preparation services0.27
93112Dog racing activities0.79
28510Domestic appliance manufacturing (not elsewhere classified)0.36
52610Domestic appliance repair and maintenance0.57
84700Educational support services0.27
28520Electric cable and wire manufacturing0.36
28540Electric lighting equipment manufacturing0.36
52342Electrical and electronic goods retailing (not elsewhere classified)0.32
46150Electrical and electronic goods wholesaling (not elsewhere classified)0.36
28590Electrical equipment manufacturing (not elsewhere classified)0.36
42320Electrical services (including telecommunication services within buildings)0.42
52340Electrical, electronic, and gas appliance retailing0.32
36130Electricity generation (not elsewhere classified)1.45
36101Electricity line-system operation1.45
36103Electricity line-system operation (excluding maintenance and construction)1.45
78330Electronic (except domestic appliance) and precision equipment repair and maintenance0.27
28490Electronic equipment manufacturing (not elsewhere classified)0.36
78320Electronic information storage services0.27
78610Employment placement and recruitment services (no on-hired staff)0.57
78230Engineering design and engineering consulting services0.27
52350Entertainment media retailing0.32
25410Explosives manufacturing0.60
27690Fabricated metal product manufacturing (not elsewhere classified)0.86
25310Fertiliser manufacturing0.86
75110Financial asset broking services0.37
73400Financial asset investing0.37
42341Fire and security alarm installation services0.42
96330Fire protection and other emergency services (except police and ambulance services)1.47
52592Firewood, coal, and coke retailing0.57
47140Fish and seafood wholesaling0.90
04130Fish trawling, seining, and netting (including processing on board)2.50
04190Fishing (not elsewhere classified)2.50
28670Fixed space heating, cooling, and ventilation equipment manufacturing0.36
52320Floor covering retailing0.57
01120Floriculture production0.67
52540Flower retailing0.57
28630Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified)0.36
46190Food and other specialised industrial machinery and equipment wholesaling0.36
21790Food product manufacturing (not elsewhere classified)0.60
22500Footwear manufacturing0.86
52220Footwear retailing0.32
81300Foreign government representation0.50
03021Forest product and moss gathering and processing0.67
03030Forestry support services (excluding tree cutting and felling)2.50
36110Fossil fuel electricity generation1.45
91220Free-to-air television broadcasting0.27
66420Freight forwarding services0.71
51210Fresh meat, fish, and poultry retailing0.90
01190Fruit and tree nut growing (not elsewhere classified)0.67
21300Fruit and vegetable processing0.86
51220Fruit and vegetable retailing0.57
47150Fruit and vegetable wholesaling0.36
95240Funeral, crematorium, and cemetery services0.40
47320Furniture and floor coverings wholesaling0.36
29290Furniture manufacturing (not elsewhere classified)0.60
52310Furniture retailing0.57
93290Gambling activities (not elsewhere classified)0.27
52530Garden supplies retailing0.57
95250Gardening and turf management services0.75
36200Gas supply0.45
74220General insurance0.37
86210General practice medical services0.23
26100Glass and glass product manufacturing0.60
42450Glazing services1.09
13140Gold ore mining1.44
95190Goods and equipment rental and hiring (not elsewhere classified)0.40
01220Grain and sheep or grain and beef cattle farming0.67
01210Grain growing0.67
21510Grain mill product manufacturing0.86
67010Grain storage services0.66
01140Grape growing0.67
14110Gravel and sand quarrying1.44
47191Grocery wholesaling—multiple product ranges0.36
47190Grocery wholesaling (not elsewhere classified)0.36
95260Hairdressing and beauty services0.40
52330Hardware and building supplies retailing0.57
45390Hardware goods wholesaling (not elsewhere classified)0.36
93130Health and fitness centres and gymnasia operation0.79
86391Health care services (not elsewhere classified)0.23
74210Health insurance0.37
41220Heavy and civil engineering construction (not elsewhere classified)0.75
77430Heavy machinery and scaffolding rental and hiring0.90
84310Higher education (undergraduate and postgraduate courses)0.26
42101Hire of construction machinery and cranes with operator0.90
77301Holder investor farms and livestock0.50
93111Horse and dog racing administration and track operation0.79
01520Horse farming and horse agistment0.79
93113Horse racing activities—harness racing0.79
93115Horse racing activities—harness racing—drivers0.79
93110Horse racing activities—thoroughbred and other (not elsewhere classified)0.79
93114Horse racing activities—thoroughbred racing—jockeys0.79
86110Hospitals (except psychiatric hospitals)0.65
41110House construction1.09
52331Houseware retailing0.57
25430Human pharmaceutical and medicinal product manufacturing0.60
02200Hunting and trapping2.50
36120Hydroelectricity generation1.45
21220Ice cream manufacturing0.60
45230Industrial and agricultural chemical product wholesaling0.36
25320Industrial gas manufacturing0.36
92110Information services (not elsewhere classified)0.50
63030Inland water transport (except passenger only)2.13
96290Interest group services (not elsewhere classified)0.27
24232Internet publishing and broadcasting0.27
71240Internet service providers and web search portals0.81
61210Interurban and rural bus transport0.66
78640Investigation and security services0.50
27120Iron and steel casting1.61
27121Iron and steel forging1.61
13110Iron ore mining1.44
27110Iron smelting and steel manufacturing0.60
29410Jewellery and silverware manufacturing0.36
47920Jewellery and watch wholesaling0.36
47390Kitchenware and diningware wholesaling0.36
01170Kiwifruit growing0.67
22390Knitted product manufacturing0.86
96220Labour association services0.27
86131Labour supply services (nursing, medical, and dental)0.23
78622Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work)0.57
78621Labour supply services (on-hired staff—non-office work—including up to 30% office work)1.09
78620Labour supply services (on-hired staff—office workers only)0.27
41222Land development and subdivision0.75
42510Landscape construction services0.75
95210Laundry and dry-cleaning services0.94
22620Leather and leather substitute goods manufacturing0.86
22611Leather tanning, fellmongery, and fur dressing1.22
78410Legal services0.27
92100Libraries and archives0.27
74110Life insurance0.37
28650Lifting and material-handling equipment manufacturing0.36
04150Line fishing (including processing on board)2.50
47170Liquor and tobacco product wholesaling0.36
51230Liquor retailing0.57
01590Livestock farming (not elsewhere classified)0.67
81130Local government administration (not elsewhere classified)0.74
23110Log sawmilling0.86
93210Lottery operation0.27
28640Machine tool and parts manufacturing0.36
28690Machinery and equipment manufacturing (not elsewhere classified)0.86
28680Machinery and equipment repair and maintenance (not elsewhere classified)0.86
24221Magazine and other periodical publishing0.27
78550Management advice and related consulting services0.27
52230Manchester and textile goods retailing (not elsewhere classified)0.32
29490Manufacturing (not elsewhere classified)0.60
52450Marine equipment retailing0.45
78530Market research and statistical services0.27
29230Mattress manufacturing0.60
21111Meat and food inspection services0.50
21110Meat processing1.22
47110Meat, poultry, and smallgoods wholesaling0.90
28320Medical and surgical equipment and prosthetics manufacturing0.36
45220Metal and mineral wholesaling0.86
27510Metal container manufacturing (not elsewhere classified)0.60
29220Metal furniture manufacturing0.86
13190Metal ore mining (not elsewhere classified)1.44
27430Metal roof and guttering manufacturing (except aluminium)0.60
86132Midwifery services0.23
21210Milk and cream processing0.60
15130Mineral exploration1.44
13150Mineral sand mining1.44
28620Mining and construction machinery manufacturing0.86
14200Mining and quarrying (not elsewhere classified)1.44
15200Mining support services (not elsewhere classified)0.75
91120Motion picture and video distribution0.27
91110Motion picture and video production0.27
91130Motion picture exhibition0.27
53120Motor cycle retailing (including associated vehicle servicing)0.45
77420Motor vehicle and transport equipment rental and hiring (not elsewhere classified)0.40
28120Motor vehicle body and trailer manufacturing0.86
46240Motor vehicle dismantling and used-part wholesaling0.90
28110Motor vehicle manufacturing1.22
46230Motor vehicle new-part wholesaling0.45
28190Motor vehicle parts manufacturing (not elsewhere classified)1.22
53140Motor vehicle parts retailing0.45
92200Museum operation0.27
01692Mushroom growing0.67
92510Music and other sound recording activities (not elsewhere classified)0.27
24234Music publishing0.27
25590Natural rubber product manufacturing0.60
22140Natural textile manufacturing1.61
92390Nature reserve and conservation park operation0.50
52430Newspaper and book retailing0.32
24211Newspaper publishing0.27
73300Non-depository financing0.37
27330Non-ferrous metal casting and forging0.60
77300Non-financial assets leasing and investment0.50
26400Non-metallic mineral product manufacturing (not elsewhere classified)0.86
41130Non-residential building construction1.09
77120Non-residential property operators and developers (excluding construction)0.50
52595Non-store retailing0.32
01110Nursery production0.67
27630Nut, bolt, screw, and rivet manufacturing0.86
78540Office administrative services0.27
04210Offshore aquaculture0.67
21400Oil and fat manufacturing0.60
12000Oil and gas extraction0.36
01180Olive growing0.67
36102On-selling electricity and electricity market operation1.45
04220Onshore aquaculture0.67
86320Optometry and optical dispensing0.23
78670Packaging services0.40
25420Paint and coatings manufacturing0.60
42440Painting and decorating services1.09
23340Paper bag and sack manufacturing0.36
47950Paper product wholesaling0.36
24110Paper stationery manufacturing0.36
66110Parking services0.40
87292Parole or probationary services0.50
77410Passenger car and minibus rental and hiring0.40
86310Pathology and diagnostic imaging services0.23
92410Performing arts operation0.27
92520Performing arts venue operation0.27
52560Personal accessories retailing (not elsewhere classified)0.57
95290Personal services (not elsewhere classified)0.40
78650Pest control services, except agricultural and forestry0.67
25440Pesticide manufacturing0.60
25200Petroleum and coal product manufacturing (not elsewhere classified)0.86
15110Petroleum and natural gas exploration0.86
53210Petroleum fuel retailing (including associated vehicle servicing)0.45
45210Petroleum product wholesaling (including product ownership to retail point-of-sale)0.60
25100Petroleum refining and petroleum fuel manufacturing0.36
47960Pharmaceutical and toiletry goods wholesaling0.36
52510Pharmaceutical, cosmetic, and toiletry goods retailing0.32
95220Photographic film processing0.32
28310Photographic, optical, and ophthalmic equipment manufacturing0.36
86350Physiotherapy services0.23
01510Pig farming0.67
65010Pipeline transport0.36
26320Plaster and gypsum product manufacturing0.86
42410Plastering and ceiling services1.09
45391Plumbing goods wholesaling0.36
42310Plumbing services0.75
96310Police services0.94
25630Polymer film and sheet packaging material manufacturing0.60
25650Polymer foam product manufacturing0.60
25661Polymer product manufacturing (not elsewhere classified)0.60
66230Port and water transport terminal and marina operations2.13
71110Postal services0.99
91111Post-production services and other motion picture and video activities (not elsewhere classified)0.27
21795Potato crisps and corn crisps manufacturing0.60
01420Poultry farming (eggs)0.67
01410Poultry farming (meat)0.67
21120Poultry processing1.22
04120Prawn fishing2.50
29110Prefabricated metal building manufacturing0.86
29190Prefabricated wooden building manufacturing0.86
21740Prepared animal and bird feed manufacturing0.60
84100Preschool education0.35
84210Primary education0.26
24130Printing support services0.60
97000Private households employing staff0.40
28390Professional and scientific equipment manufacturing (not elsewhere classified)0.36
46120Professional and scientific goods wholesaling0.36
95230Professional photographic services0.27
78291Professional, scientific, and technical services (not elsewhere classified)0.50
86120Psychiatric hospitals and psychiatric services (not elsewhere classified)0.65
96360Public order and safety services (not elsewhere classified)0.50
24231Publishing (not elsewhere classified) (except software, music, and Internet)0.27
57200Pubs, taverns, and bars0.47
23310Pulp, paper, and paperboard manufacturing0.86
28660Pump and compressor manufacturing0.36
91210Radio broadcasting0.27
62000Rail freight transport2.13
62100Rail passenger transport2.13
28230Railway rolling stock manufacturing and repair services0.86
26330Ready-mixed concrete manufacturing0.86
77200Real estate services0.27
23220Reconstituted wood product manufacturing0.86
96400Regulatory services (licensing and inspection) (not elsewhere classified)0.50
96100Religious organisations and services0.40
52690Repair and maintenance (not elsewhere classified)0.57
24300Reproduction of recorded media0.36
41120Residential building construction (not elsewhere classified)1.09
87220Residential care services (not elsewhere classified)0.69
77110Residential property operators and developers (excluding construction)0.50
87222Residential refuge operation0.23
52597Retail commission-based buying and/or selling0.50
71111Retail postal services0.32
87211Retirement village operation (with rest home or hospital facilities)0.69
87210Retirement village operation (without rest home or hospital facilities)0.69
25610Rigid and semi-rigid polymer product manufacturing0.60
41210Road and bridge construction0.75
61100Road freight transport0.71
04110Rock lobster and crab fishing or potting2.50
42230Roofing services1.09
22230Rope, cordage, and twine manufacturing1.22
23391Sanitary paper product manufacturing0.36
66500Scenic and sightseeing transport (excluding aviation)2.13
78100Scientific research services0.50
78290Scientific testing and analysis services0.50
21730Seafood processing (other than on board vessels)0.86
84220Secondary education0.26
37020Sewerage and drainage services0.45
02120Shearing services0.67
01230Sheep and beef cattle farming0.67
01240Sheep farming0.67
27590Sheet metal product manufacturing (except metal structural and container products)0.60
28210Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over)1.22
13170Silver, lead, and zinc ore mining1.44
42100Site preparation services0.75
87290Social assistance services (not elsewhere classified)0.23
21810Soft drink, cordial, and syrup manufacturing0.36
24235Software publishing0.36
96350Solid waste collection services0.40
84240Special-school education0.26
78520Specialised design services (not elsewhere classified)0.27
51290Specialised food retailing (not elsewhere classified)0.57
86220Specialist medical services0.23
21840Spirit manufacturing0.36
52410Sport and camping equipment retailing0.32
93192Sport and physical recreation—boating or yachting0.79
93174Sport and physical recreation—community cricket0.79
93190Sport and physical recreation—community (not elsewhere classified)0.79
93170Sport and physical recreation—community rugby0.79
93171Sport and physical recreation—community rugby league0.79
93193Sport and physical recreation—cycling0.79
93195Sport and physical recreation—golf0.79
93197Sport and physical recreation—motor cycling0.79
93198Sport and physical recreation—motor racing0.79
93199Sport and physical recreation—netball0.79
93194Sport and physical recreation—professional cricket0.79
93180Sport and physical recreation—professional rugby0.79
93181Sport and physical recreation—professional rugby league0.79
93175Sport and physical recreation—professional sport (not elsewhere classified)0.79
93182Sport and physical recreation—snow skiing0.79
93184Sport and physical recreation—softball or baseball0.79
93185Sport and physical recreation—squash or badminton0.79
93186Sport and physical recreation—swimming0.79
93187Sport and physical recreation—tennis0.79
93188Sport and physical recreation—water skiing0.79
93196Sporting and recreational equine activities (not elsewhere classified)0.79
84500Sports and physical recreation instruction0.79
93120Sports and physical recreation venues, grounds, and facilities operation0.79
27620Spring and wire product manufacturing0.86
52460Stationery goods retailing0.32
27130Steel pipe and tube manufacturing0.60
66210Stevedoring services2.13
01160Stone fruit growing0.67
52590Store-based retailing (not elsewhere classified)0.57
27490Structural metal product manufacturing (not elsewhere classified)1.61
42240Structural steel erection services1.09
27410Structural steel fabricating1.61
21710Sugar manufacturing0.60
74120Superannuation funds0.37
51100Supermarket and grocery stores0.57
27640Surface coating and finishing0.86
78220Surveying and mapping services0.50
25330Synthetic resin and synthetic rubber manufacturing0.86
22120Synthetic textile manufacturing1.61
51250Takeaway food services0.47
61230Taxi and road transport (not elsewhere classified)0.66
61231Taxi organisations (excluding those that provide taxi services)0.50
84320Technical and vocational education and training0.26
46160Telecommunication goods wholesaling0.36
71230Telecommunications services (not elsewhere classified)0.81
22290Textile finishing and textile product manufacturing (not elsewhere classified)1.61
22220Textile floor covering manufacturing1.61
47210Textile product wholesaling0.36
42430Tiling and carpeting services1.09
23130Timber resawing and dressing0.86
45310Timber wholesaling0.60
52420Toy and game retailing0.32
47930Toy and sporting goods wholesaling0.36
29420Toy, sporting, and recreational product manufacturing0.60
53130Trailer and motor vehicle retailing (not elsewhere classified)0.45
46221Trailer and motor vehicle wholesaling (not elsewhere classified)0.45
65090Transport (not elsewhere classified)0.71
28290Transport equipment manufacturing (not elsewhere classified)1.22
66190Transport support services (not elsewhere classified)0.71
66410Travel agency and tour arrangement services0.27
01111Turf growing0.67
25510Tyre manufacturing1.61
53240Tyre retailing0.90
61220Urban bus transport0.66
41221Utility network construction and maintenance services0.75
01130Vegetable growing0.67
23210Veneer and plywood manufacturing0.86
25431Veterinary pharmaceutical and medicinal product manufacturing0.60
86400Veterinary services0.50
95110Video and other electronic media rental and hiring0.40
67090Warehousing and storage services (not elsewhere classified)0.66
96380Waste collection services (not elsewhere classified)0.40
96370Waste remediation and materials recovery services1.09
96340Waste treatment and disposal services0.40
52550Watch and jewellery retailing0.32
63031Water passenger transport (river, lake, or harbour)2.13
37010Water supply0.45
66290Water transport support services (not elsewhere classified)2.13
28511Whiteware appliance manufacturing0.36
47991Wholesaling—commission-based or excluding storage and handling of goods0.27
47990Wholesaling (not elsewhere classified)0.36
21830Wine and alcoholic beverage manufacturing (not elsewhere classified)0.36
71200Wired telecommunications network operation0.81
71210Wireless telecommunications network operation (not elsewhere classified)0.81
23120Wood chipping0.86
23290Wood product manufacturing (not elsewhere classified)0.86
29210Wooden furniture and upholstered seat manufacturing0.60
23230Wooden structural fittings and components manufacturing0.86
22110Wool scouring1.22
45111Wool wholesaling0.36
92310Zoological and botanic gardens operation0.50

Rebecca Kitteridge,
Clerk of the Executive Council.

Issued under the authority of the Acts and Regulations Publication Act 1989.

Date of notification in Gazette: 26 February 2009.

Accident Compensation (Work Account Levies) Regulations 2010

(SR 2010/74)

Anand Satyanand, Governor-General

Order in Council

At Wellington this 29th day of March 2010

His Excellency the Governor-General in Council

Pursuant to sections 167(4) and (5), 244, 329, and 333 of the Accident Compensation Act 2001, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council and on the recommendation of the Minister for ACC, makes the following regulations.

2 Commencement
  • These regulations come into force on 1 April 2010.

Part 6

55 Revocations and savings
  • (1) The following regulations are revoked:

    • (a) the Injury Prevention, Rehabilitation, and Compensation (Work Account Levies) Regulations 2009 (SR 2009/17):

    • (b) the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009 (SR 2009/18).

    (2) Despite subclause (1), the regulations specified in that subclause continue to apply with respect to the period commencing on 1 April 2009 and ending with 31 March 2010 as if they had not been revoked.

Rebecca Kitteridge,
Clerk of the Executive Council.

Date of notification in Gazette: 30 March 2010.


  • 1General

  • 2Status of reprints

  • 3How reprints are prepared

  • 4Changes made under section 17C of the Acts and Regulations Publication Act 1989

  • 5List of amendments incorporated in this reprint (most recent first)

1 General
  • This is a reprint of the Injury Prevention, Rehabilitation, and Compensation (Residual Claims Levy) Regulations 2009. The reprint incorporates all the amendments to the regulations as at 1 April 2010, as specified in the list of amendments at the end of these notes.

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

2 Status of reprints
  • Under section 16D of the Acts and Regulations Publication Act 1989, reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by the amendments to that enactment. This presumption applies even though editorial changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in the reprint.

    This presumption may be rebutted by producing the official volumes of statutes or statutory regulations in which the principal enactment and its amendments are contained.

3 How reprints are prepared
  • A number of editorial conventions are followed in the preparation of reprints. For example, the enacting words are not included in Acts, and provisions that are repealed or revoked are omitted. For a detailed list of the editorial conventions, see or Part 8 of the Tables of New Zealand Acts and Ordinances and Statutory Regulations and Deemed Regulations in Force.

4 Changes made under section 17C of the Acts and Regulations Publication Act 1989
  • Section 17C of the Acts and Regulations Publication Act 1989 authorises the making of editorial changes in a reprint as set out in sections 17D and 17E of that Act so that, to the extent permitted, the format and style of the reprinted enactment is consistent with current legislative drafting practice. Changes that would alter the effect of the legislation are not permitted.

    A new format of legislation was introduced on 1 January 2000. Changes to legislative drafting style have also been made since 1997, and are ongoing. To the extent permitted by section 17C of the Acts and Regulations Publication Act 1989, all legislation reprinted after 1 January 2000 is in the new format for legislation and reflects current drafting practice at the time of the reprint.

    In outline, the editorial changes made in reprints under the authority of section 17C of the Acts and Regulations Publication Act 1989 are set out below, and they have been applied, where relevant, in the preparation of this reprint:

    • omission of unnecessary referential words (such as of this section and of this Act)

    • typeface and type size (Times Roman, generally in 11.5 point)

    • layout of provisions, including:

      • indentation

      • position of section headings (eg, the number and heading now appear above the section)

    • format of definitions (eg, the defined term now appears in bold type, without quotation marks)

    • format of dates (eg, a date formerly expressed as the 1st day of January 1999 is now expressed as 1 January 1999)

    • position of the date of assent (it now appears on the front page of each Act)

    • punctuation (eg, colons are not used after definitions)

    • Parts numbered with roman numerals are replaced with arabic numerals, and all cross-references are changed accordingly

    • case and appearance of letters and words, including:

      • format of headings (eg, headings where each word formerly appeared with an initial capital letter followed by small capital letters are amended so that the heading appears in bold, with only the first word (and any proper nouns) appearing with an initial capital letter)

      • small capital letters in section and subsection references are now capital letters

    • schedules are renumbered (eg, Schedule 1 replaces First Schedule), and all cross-references are changed accordingly

    • running heads (the information that appears at the top of each page)

    • format of two-column schedules of consequential amendments, and schedules of repeals (eg, they are rearranged into alphabetical order, rather than chronological).

5 List of amendments incorporated in this reprint (most recent first)
  • Accident Compensation (Work Account Levies) Regulations 2010 (SR 2010/74): regulation 55(1)(b)