Accident Compensation (Experience Rating) Amendment Regulations 2012

  • revoked
  • Accident Compensation (Experience Rating) Amendment Regulations 2012: revoked, on 1 April 2013, pursuant to regulation 24(1) of the Accident Compensation (Experience Rating) Regulations 2013 (SR 2013/16).

Reprint
as at 1 April 2013

Coat of Arms of New Zealand

Accident Compensation (Experience Rating) Amendment Regulations 2012

(SR 2012/9)

Jerry Mateparae, Governor-General

Order in Council

At Wellington this 20th day of February 2012 

Present:
His Excellency the Governor-General in Council

  • Accident Compensation (Experience Rating) Amendment Regulations 2012: revoked, on 1 April 2013, pursuant to regulation 24(1) of the Accident Compensation (Experience Rating) Regulations 2013 (SR 2013/16).


Note

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

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

These regulations are administered by the Department of Labour.


Pursuant to sections 169 and 329(1)(ca), (f), and (g) and (2) 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.

Regulations

1 Title
  • These regulations are the Accident Compensation (Experience Rating) Amendment Regulations 2012.

2 Commencement
  • These regulations come into force on 1 April 2012.

3 Principal regulations
4 Regulation 6 amended (Interpretation)
  • (1) This regulation amends regulation 6.

    (2) Replace the definition of experience period with:

    experience period

    • (a) means the 3 tax years immediately before the levy year before the applicable levy year; and

    • (b) for particular levy years and matters relevant to the levy years, has the meaning specified in Part 4.

    (3) Replace the definition of levy risk group with:

    levy risk group means,—

    • (a) for the applicable levy year, a group that—

      • (i) is described in column 1 of Schedule 1; and

      • (ii) consists of the classification units opposite it in column 2 of the schedule:

    • (b) for an experience period specified in Part 4 for which a relevant matter is the levy risk group, a group that—

      • (i) is described in column 1 of Schedule 2 or 3; and

      • (ii) consists of the classification units opposite it in column 2 of whichever of Schedule 2 or 3 is being applied.

    (4) Replace the definition of minimum liable earnings with:

    minimum liable earnings

    • (a) means the minimum amount of earnings prescribed in the regulations made under section 329(1)(a) that apply to the applicable tax year, disregarding the fact that the regulations state (if they do) that the minimum amount is applicable only to self-employed persons:

    • (b) for an experience period specified in Part 4 for which a relevant matter is the minimum liable earnings, means the amounts specified in Part 4 as the minimum liable earnings.

5 Regulation 12 amended (Discount, loading, or no adjustment)
  • (1) In regulation 12(2), replace the schedule with Schedules 1, 2, and 3.

    (2) In regulation 12(4), replace the schedule with Schedules 1, 2, and 3.

6 Part 4 replaced
  • Replace Part 4 with:

    Part 4
    Experience periods for particular levy years and matters relevant to them

    24 Matter relevant to experience period for levy year 2011/12
    • Meaning of experience period

      (1) For the levy year starting on 1 April 2011 and ending with the close of 31 March 2012, experience period means the period consisting of—

      • (a) the tax year starting on 1 April 2009 and ending with the close of 31 March 2010; and

      • (b) the tax year starting on 1 April 2008 and ending with the close of 31 March 2009; and

      • (c) the tax year starting on 1 April 2007 and ending with the close of 31 March 2008.

      Minimum liable earnings

      (2) Minimum liable earnings for the experience period are as follows:

      • (a) for the tax year beginning on 1 April 2009 and ending with the close of 31 March 2010, $23,400:

      • (b) for the tax year beginning on 1 April 2008 and ending with the close of 31 March 2009, $21,320:

      • (c) for the tax year beginning on 1 April 2007 and ending with the close of 31 March 2008, $19,760.

    25 Matters relevant to experience period for levy year 2012/13
    • Meaning of experience period

      (1) For the levy year starting on 1 April 2012 and ending with the close of 31 March 2013, experience period means the period consisting of—

      • (a) the tax year starting on 1 April 2010 and ending with the close of 31 March 2011; and

      • (b) the tax year starting on 1 April 2009 and ending with the close of 31 March 2010; and

      • (c) the tax year starting on 1 April 2008 and ending with the close of 31 March 2009.

      Minimum liable earnings

      (2) Minimum liable earnings for the experience period are as follows:

      • (a) for the tax year starting on 1 April 2010 and ending with the close of 31 March 2011, $26,000:

      • (b) for the tax year starting on 1 April 2009 and ending with the close of 31 March 2010, $23,400:

      • (c) for the tax year starting on 1 April 2008 and ending with the close of 31 March 2009, $21,320.

      Levy risk group

      (3) Levy risk groups for the experience period are as follows:

      • (a) for the tax year starting on 1 April 2010 and ending with the close of 31 March 201l, a group that—

        • (i) is described in column 1 of Schedule 2; and

        • (ii) consists of the classification units opposite it in column 2 of the schedule:

      • (b) for the tax year starting on 1 April 2009 and ending with the close of 31 March 2010 and the tax year starting on 1 April 2008 and ending with the close of 31 March 2009, a group that—

        • (i) is described in column 1 of Schedule 3; and

        • (ii) consists of the classification units opposite it in column 2 of the schedule.

7 Schedule replaced

Schedule
New Schedules 1 to 3

r 7

Schedule 1
Levy risk groups for applicable levy year

r 6

 Levy risk groups   Classification units
010

Fruit, vegetable, grain, plant and crop growing

 01110 Nursery production
   01111 Turf growing
   01120 Floriculture production
   01130 Vegetable growing
   01140 Grape growing
   01150 Apple and pear growing
   01160 Stone fruit growing
   01170 Kiwifruit growing
   01180 Olive growing
   01190 Fruit and tree nut growing (not elsewhere classified)
   01191 Citrus fruit growing
   01192 Berry fruit growing
   01210 Grain growing
   01690 Crop growing (not elsewhere classified)
   01692 Mushroom growing
   02195 Horticultural contracting and labour supply services
012Poultry farming 01410 Poultry farming (meat)
   01420 Poultry farming (eggs)
014Other livestock farming 01510 Pig farming
   01530 Deer farming
   01590 Livestock farming (not elsewhere classified)
   01593 Beekeeping
016Beef and sheep farming 01220 Grain and sheep or grain and beef cattle farming
   01230 Sheep and beef cattle farming
   01240 Sheep farming
   01250 Beef cattle farming
018Dairy cattle farming 01300 Dairy cattle farming
021Agriculture and fishing services and aquaculture 02190 Agriculture and fishing support services (not elsewhere classified)
   03021 Forest product and moss gathering and processing
   04210 Offshore aquaculture
   04220 Onshore aquaculture
025Ocean and coastal fishing 04110 Rock lobster and crab fishing or potting
   04120 Prawn fishing
   04130 Fish trawling, seining, and netting (including processing on board)
   04150 Line fishing (including processing on board)
   04190 Fishing (not elsewhere classified)
041Forestry, hunting and trapping 02200 Hunting and trapping
   03010 Forestry
   03020 Logging
   03030 Forestry support services (excluding tree cutting and felling)
051Shearing 02120 Shearing services
081Exploration and mining 11010 Coal mining
   13110 Iron ore mining
   13140  Gold ore mining
   13150  Mineral sand mining
   13170  Silver, lead, and zinc ore mining
   13190  Metal ore mining (not elsewhere classified)
   14110  Gravel and sand quarrying
   14190  Construction material mining (not elsewhere classified)
   14200  Mining and quarrying (not elsewhere classified)
   15110  Petroleum and natural gas exploration
   15130  Mineral exploration
   15200  Mining support services (not elsewhere classified)
110Sugar, confectionery and crisps manufacturing, and packaging 21710  Sugar manufacturing
   21720  Confectionery manufacturing
   21795  Potato crisps and corn crisps manufacturing
   78670  Packaging services
112Primary produce processing and manufacturing 21130 Cured meat and smallgoods manufacturing
   21210 Milk and cream processing
   21220 Ice cream manufacturing
   21290 Cheese and other dairy product manufacturing (not elsewhere classified)
113Bread and baking ingredients manufacturing 21520 Cereal, pasta, and baking-mix manufacturing
   21610 Bread manufacturing (factory-based)
114Food and animal feeds manufacturing 21620 Cake and pastry manufacturing (factory-based)
   21630  Biscuit manufacturing (factory-based)
   21740 Prepared animal and bird feed manufacturing
   21790 Food product manufacturing (not elsewhere classified)
116Fruit, vegetable, and oil processing 21300  Fruit and vegetable processing
   21400 Oil and fat manufacturing
117Seafood, poultry and grain product manufacturing 21120 Poultry processing
   21510  Grain mill product manufacturing
   21730  Seafood processing (other than on board vessels)
119Meat processing 21110 Meat processing
121Beverage and tobacco product manufacturing 21810 Soft drink, cordial, and syrup manufacturing
   21820 Beer manufacturing
   21830 Wine and alcoholic beverage manufacturing (not elsewhere classified)
   21840 Spirit manufacturing
   21900 Cigarette and tobacco product manufacturing
131Textile and rubber product manufacturing 22210 Cut and sewn textile product manufacturing
   22290 Textile finishing and textile product manufacturing (not elsewhere classified)
   22390 Knitted product manufacturing
   22420 Clothing manufacturing
   22500 Footwear manufacturing
   22620  Leather and leather substitute goods manufacturing
   25510  Tyre manufacturing
   25590 Natural rubber product manufacturing
133Textile and textile product manufacturing 22120 Synthetic textile manufacturing
   22140  Natural textile manufacturing
   22220  Textile floor covering manufacturing
   22230  Rope, cordage, and twine manufacturing
135Skin and hide processing 22110 Wool scouring
   22611  Leather tanning, fellmongery, and fur dressing
141Wood products manufacturing and dealing 23210 Veneer and plywood manufacturing
   23230 Wooden structural fittings and components manufacturing
   23290  Wood product manufacturing (not elsewhere classified)
   29190  Prefabricated wooden building manufacturing
   45310  Timber wholesaling
   52592  Firewood, coal, and coke retailing
143Timber processing 23110  Log sawmilling
   23120 Wood chipping
   23130 Timber resawing and dressing
151Paper and paper product manufacturing 23310 Pulp, paper, and paperboard manufacturing
   23330 Corrugated paperboard and paperboard container manufacturing
   23340 Paper bag and sack manufacturing
   24110 Paper stationery manufacturing
153Paper product and wood panel manufacturing 23220 Reconstituted wood product manufacturing
   23390 Converted paper product manufacturing (not elsewhere classified)
   23391 Sanitary paper product manufacturing
161Printing and associated services 24120 Printing
   24130 Printing support services
171Petroleum, gas and inorganic chemical products 12000 Oil and gas extraction
   25100 Petroleum refining and petroleum fuel manufacturing
   25320 Industrial gas manufacturing
   25350 Basic inorganic chemical manufacturing
   65010 Pipeline transport
173Petroleum and chemical products (medium-risk group) 25200 Petroleum and coal product manufacturing (not elsewhere classified)
   25310  Fertiliser manufacturing
   25330 Synthetic resin and synthetic rubber manufacturing
   25360  Basic polymer manufacturing (not elsewhere classified)
181Organic chemicals and chemical products 25340  Basic organic chemical manufacturing
   25410  Explosives manufacturing
   25420  Paint and coatings manufacturing
   25490  Basic chemical product manufacturing (not elsewhere classified)
   25491  Adhesive manufacturing
183Pharmaceutical and chemical product manufacturing 25430  Human pharmaceutical and medicinal product manufacturing
   25431  Veterinary pharmaceutical and medicinal product manufacturing
   25440  Pesticide manufacturing
   25450  Cleaning compound manufacturing
   25460  Cosmetic and toiletry preparation manufacturing
191Plastic products 25610  Rigid and semi-rigid polymer product manufacturing
   25630  Polymer film and sheet packaging material manufacturing
   25650  Polymer foam product manufacturing
   25661  Polymer product manufacturing (not elsewhere classified)
201Ceramic, glass and non-metallic products 26100  Glass and glass product manufacturing
   26210  Clay brick manufacturing
   26310  Cement and lime manufacturing
   26320  Plaster and gypsum product manufacturing
   26350  Concrete product manufacturing
   26400  Non-metallic mineral product manufacturing (not elsewhere classified)
203Mineral products 26290  Ceramic product manufacturing (not elsewhere classified)
   26330  Ready-mixed concrete manufacturing
211Non-ferrous metals and products manufacturing 27210  Alumina production
   27220  Aluminium smelting
   27230  Copper, silver, lead, and zinc smelting and refining
   27290  Basic non-ferrous metal manufacturing (not elsewhere classified)
   27320  Basic non-ferrous metal product manufacturing (not elsewhere classified)
   27330  Non-ferrous metal casting and forging
213Iron and steel manufacturing 27110  Iron smelting and steel manufacturing
   27120  Iron and steel casting
   27121  Iron and steel forging
   27130  Steel pipe and tube manufacturing
220Metal product manufacturing and trade training 27510  Metal container manufacturing (not elsewhere classified)
   27620  Spring and wire product manufacturing
   84330  Modern Apprenticeship Co-ordinators employing apprentices
222Aluminium and metal products 27310  Aluminium rolling, drawing, and extruding
   27420  Architectural aluminium product manufacturing
   27630  Nut, bolt, screw, and rivet manufacturing
   45220  Metal and mineral wholesaling
224Sheet metal products 27430  Metal roof and guttering manufacturing (except aluminium)
   27590  Sheet metal product manufacturing (except metal structural and container products)
226Metal products (medium-risk group) 27640  Surface coating and finishing
   27690  Fabricated metal product manufacturing (not elsewhere classified)
   27692  Boiler, tank and other heavy-gauge metal container manufacturing
   29110  Prefabricated metal building manufacturing
228Structural metal industries 27410  Structural steel fabricating
   27490  Structural metal product manufacturing (not elsewhere classified)
231Aviation, electronic and electrical manufacturing 28240  Aircraft manufacturing and repair services
   28490  Electronic equipment manufacturing (not elsewhere classified)
   28510  Domestic appliance manufacturing (not elsewhere classified)
   28511  Whiteware appliance manufacturing
   28540  Electric lighting equipment manufacturing
   28590  Electrical equipment manufacturing (not elsewhere classified)
233Automotive and transport manufacturing 28110  Motor vehicle manufacturing
   28130  Automotive electrical components manufacturing
   28190  Motor vehicle parts manufacturing (not elsewhere classified)
   28290  Transport equipment manufacturing (not elsewhere classified)
235Shipbuilding 28210  Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over)
237Boatbuilding 28220  Boatbuilding and boat repair services (all vessels under 50 tonnes displacement)
241Machinery and equipment manufacturing (lower-medium risk group) 28520  Electric cable and wire manufacturing
   28630  Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified)
   28640  Machine tool and parts manufacturing
   28650  Lifting and material-handling equipment manufacturing
   28660  Pump and compressor manufacturing
   28670  Fixed space heating, cooling, and ventilation equipment manufacturing
243Machinery and equipment manufacturing (medium-risk group) 28120  Motor vehicle body and trailer manufacturing
   28230  Railway rolling stock manufacturing and repair services
   28610  Agricultural machinery and equipment manufacturing
   28620  Mining and construction machinery manufacturing
   28690  Machinery and equipment manufacturing (not elsewhere classified)
   29220  Metal furniture manufacturing
   78621  Labour supply services (on-hired staff—non-office work—including up to 30% office work)
251Manufacturing (low-risk group) 24300  Reproduction of recorded media
   28310  Photographic, optical, and ophthalmic equipment manufacturing
   28320  Medical and surgical equipment and prosthetics manufacturing
   28390  Professional and scientific equipment manufacturing (not elsewhere classified)
   28410  Computer and electronic office equipment manufacturing
   28420  Communications equipment manufacturing
   29410  Jewellery and silverware manufacturing
253Furniture and other manufacturing 29210  Wooden furniture and upholstered seat manufacturing
   29230  Mattress manufacturing
   29290  Furniture manufacturing (not elsewhere classified)
   29420  Toy, sporting, and recreational product manufacturing
   29490  Manufacturing (not elsewhere classified)
261Electricity generation and supply 36102  On-selling electricity and electricity market operation
   36103  Energy and services utilities operation (excluding construction, maintenance and plant operation)
   36110  Fossil fuel electricity generation
   36120  Hydroelectricity generation
   36130  Electricity generation (not elsewhere classified)
271Non electricity utilities and network infrastructure 36101  Electricity line-system operation
   36200  Gas supply
   37010  Water supply
   37020  Sewerage and drainage services
   41221  Utility network construction and maintenance services
291Waste services 96340  Waste treatment and disposal services
   96350  Solid waste collection services
   96370  Waste remediation and materials recovery services
   96380  Waste collection services (not elsewhere classified)
301Other building construction  41120  Residential building construction (not elsewhere classified)
   41130  Non-residential building construction
303House construction 41110  House construction
311Road and bridge construction 41210  Road and bridge construction
313Heavy and civil engineering construction 41220  Heavy and civil engineering construction (not elsewhere classified)
315Land development services 41222  Land development and subdivision
   42100  Site preparation services
320Agricultural, plumbing and homeware goods wholesaling 45190  Agricultural product wholesaling (not elsewhere classified)
   45391  Plumbing goods wholesaling
   47320  Furniture and floor coverings wholesaling
   47390  Kitchenware and diningware wholesaling
321Electrical services 42320  Electrical services (including telecommunication services within buildings)
322Heating, ventilation and alarm services 42330  Air conditioning and heating services
   42341  Fire and security alarm installation services
323Plumbing and building completion services 42310  Plumbing services
   42592  Building completion services—all trades subcontracted
324Painting and decorating services 42440  Painting and decorating services
326Construction and building trade services 42101  Hire of construction machinery and cranes with operator
   42210  Concreting services
   42342  Building installation services (not elsewhere classified)
   42410  Plastering and ceiling services
   42420  Carpentry services
   42430  Tiling and carpeting services
   42450  Glazing services
   42510  Landscape construction services
   42590  Construction services (not elsewhere classified)
   95250  Gardening and turf management services
328Structural trade services 42220  Bricklaying services
   42230  Roofing services
   42240  Structural steel erection services
331Petroleum product and specialty wholesaling 45210  Petroleum product wholesaling (including product ownership to retail point-of-sale)
   46120  Professional and scientific goods wholesaling
   46130  Computer and computer peripherals wholesaling
   46160  Telecommunication goods wholesaling
   47920  Jewellery and watch wholesaling
   47930  Toy and sporting goods wholesaling
   47991  Wholesaling—commission-based or excluding storage and handling of goods
333Grocery and produce wholesaling 45120  Cereal grain wholesaling
   47150  Fruit and vegetable wholesaling
   47190  Grocery wholesaling (not elsewhere classified)
   47191  Grocery wholesaling—multiple product ranges
341Electrical and electronic goods wholesaling 46150  Electrical and electronic goods wholesaling (not elsewhere classified)
343Specialised machinery and equipment wholesaling 46190  Food and other specialised industrial machinery and equipment wholesaling
345Hardware goods wholesaling 45390  Hardware goods wholesaling (not elsewhere classified)
351Vehicle and machinery wholesaling 46110  Agricultural and construction machinery wholesaling
   46220  Commercial vehicle wholesaling
361Fish, meats and dairy produce wholesaling 47110  Meat, poultry, and smallgoods wholesaling
   47130  Dairy produce wholesaling
   47140 Fish and seafood wholesaling
371Wholesale trade (low-risk group) 45111  Wool wholesaling
   45230  Industrial and agricultural chemical product wholesaling
   46210  Car wholesaling
   47170  Liquor and tobacco product wholesaling
   47210  Textile product wholesaling
   47220  Clothing and footwear wholesaling
   47940  Book and magazine wholesaling
   47950  Paper product wholesaling
   47960  Pharmaceutical and toiletry goods wholesaling
373Other wholesaling 47990  Wholesaling (not elsewhere classified)
391Car retailing 53110  Car retailing (including associated vehicle servicing)
393Motor trade wholesaling and retailing 46221  Trailer and motor vehicle wholesaling (not elsewhere classified)
   46230  Motor vehicle new-part wholesaling
   52450  Marine equipment retailing
   53120  Motor cycle retailing (including associated vehicle servicing)
   53130  Trailer and motor vehicle retailing (not elsewhere classified)
   53140  Motor vehicle parts retailing
   53210  Petroleum fuel retailing (including associated vehicle servicing)
395Motor trade services 46240  Motor vehicle dismantling and used-part wholesaling
   53240  Tyre retailing
411Food retailing 21640  Bakery product manufacturing (non-factory based)
   51100  Supermarket and grocery stores
   51210  Fresh meat, fish, and poultry retailing
   51220  Fruit and vegetable retailing
   51230  Liquor retailing
   51290  Specialised food retailing (not elsewhere classified)
420Pharmacies and associated retailing 52510  Pharmaceutical, cosmetic, and toiletry goods retailing
   95220  Photographic film processing
422Clothing and footwear retailing 52210  Clothing retailing
   52220  Footwear retailing
424Retail trade (low-risk group) 52350  Entertainment media retailing
   52410  Sport and camping equipment retailing
   52430  Newspaper and book retailing
   52460  Stationery goods retailing
   52540  Flower retailing
   52550  Watch and jewellery retailing
   52560  Personal accessories retailing (not elsewhere classified)
   52591  Craft and gift retailing (not elsewhere classified)
   71111  Retail postal services
   95110  Video and other electronic media rental and hiring
426Retail trade (low-medium risk group) 52100  Department stores
   52340  Electrical, electronic, and gas appliance retailing
   52341  Computer and computer peripherals retailing
   52342  Electrical and electronic goods retailing (not elsewhere classified)
   52420  Toy and game retailing
   52590  Store-based retailing (not elsewhere classified)
428Store and non-store retailing 52230  Manchester and textile goods retailing (not elsewhere classified)
   52310  Furniture retailing
   52320  Floor covering retailing
   52330  Hardware and building supplies retailing
   52331  Houseware retailing
   52520  Antique and used goods retailing
   52530  Garden supplies retailing
   52595  Non-store retailing
   52597  Retail commission-based buying or selling (or both)
441Hospitality services 57100  Accommodation
   57200  Pubs, taverns, and bars
   57400  Clubs (hospitality)
451Catering and meal services 51250  Takeaway food services
   51270  Catering services
   57300  Cafes and restaurants
461Road passenger and rail transport 61210  Interurban and rural bus transport
   61220  Urban bus transport
   61230  Taxi and road transport (not elsewhere classified)
   62000  Rail freight transport
   62100  Rail passenger transport
463Road freight transport 61100  Road freight transport
491Air transport and support services 64010  Air transport under Civil Aviation Rules Part 121, 125, or 129
   66300  Airport operations and air transport support services (not elsewhere classified)
493Air operations (higher-risk group) 02130  Air operations under Civil Aviation Rules Part 137
   64040  Air operations under Civil Aviation Rules Part 133 or 135
   64050  Air operations under Civil Aviation Rules Parts 101, 103, 104, 105, or 106
501Water and scenic transport 63010  Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement)
   63020  Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under)
   63030  Inland water transport (except passenger-only)
   63031  Water passenger transport (river, lake, or harbour)
   66230  Port and water transport terminal operations
   66290  Water transport support services (not elsewhere classified)
   66500  Scenic and sightseeing transport (excluding aviation)
511Postal and courier services 71110 Postal services
   71120  Courier pick-up and delivery services
521Travel, customs and shipping agency services 66410  Travel agency and tour arrangement services
   66440  Customs and shipping agency services (excluding handling of goods)
523Other transport and transport services 65090  Transport (not elsewhere classified)
   66190  Transport support services (not elsewhere classified)
   66420  Freight forwarding services
525Stevedoring 66210  Stevedoring services
531Warehousing and storage 67010  Grain storage services
   67090 Warehousing and storage services (not elsewhere classified)
541Publishing 24211  Newspaper publishing
   24221  Magazine and other periodical publishing
   24230  Book publishing
   24231  Publishing (not elsewhere classified) (except software, music, and Internet)
   24232  Internet publishing and broadcasting
   24233  Directory and mailing-list publishing
   24234  Music publishing
   24235  Software publishing
581Communications and information services 71200  Wired telecommunications network operation
   71210  Wireless telecommunications network operation (not elsewhere classified)
   71230  Telecommunications services (not elsewhere classified)
   71240  Internet service providers and web search portals
   78310  Data processing and web-hosting services
   78320  Electronic information storage services
   92110  Information services (not elsewhere classified)
621Finance, insurance and statistical services 73100  Central banking
   73210 Banking
   73220  Building society operation
   73230  Credit union operation
   73290  Depository financial intermediation (not elsewhere classified)
   73300  Non-depository financing
   73400  Financial asset investing
   74110  Life insurance
   74120  Superannuation funds
   74210  Health insurance
   74220  General insurance
   75110  Financial asset broking services
   75190  Auxiliary finance and investment services (not elsewhere classified)
   75200  Auxiliary insurance services
   78530  Market research and statistical services
641Financial and rental services 77300  Non-financial assets leasing and investment
   77301  Holder investor farms and livestock
   77410  Passenger car and minibus rental and hiring
   95190  Goods and equipment rental and hiring (not elsewhere classified)
661Transport and machinery rental services 77420  Motor vehicle and transport equipment rental and hiring (not elsewhere classified)
   77430 Heavy machinery and scaffolding rental and hiring
671Real estate services 77200  Real estate services
673Property development and operation 77110  Residential property operators and developers (excluding construction)
   77120  Non-residential property operators and developers (excluding construction)
691Advertising and photographic services 78510  Advertising services
   95230  Professional photographic services
693Design and engineering services 78210  Architectural services
   78220  Surveying and mapping services
   78230  Engineering design and engineering consulting services
   78520  Specialised design services (not elsewhere classified)
695Scientific research services 78100  Scientific research services
697Scientific and veterinary services 78290  Scientific testing and analysis services
   78291  Professional, scientific, and technical services (not elsewhere classified)
   86400  Veterinary services
701Computer services 78340  Computer systems design and related services
720Legal services 78410  Legal services
721Accounting services 78420  Accounting services
723Management and consulting services 78550  Management advice and related consulting services
   78560  Corporate head office management services
724Business support services 61231  Taxi and other vehicle scheduling operations
   78610  Employment placement and recruitment services (no on-hired staff)
   78620  Labour supply services (on-hired staff—office workers only)
   78630  Document preparation services
   78691  Credit reporting and debt collection services
   78692  Call centre operation
   84700  Educational support services
726Administrative services 78540  Office administrative services
   78693  Administrative services (not elsewhere classified)
728Labour supply services (medium-risk group) 78622  Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work)
751Government administration 81110  Central government administration (not elsewhere classified)
   81300  Foreign government representation
753Local government, public order and regulatory services 81130  Local government administration (not elsewhere classified)
   96360  Public order and safety services (not elsewhere classified)
   96400  Regulatory services (licensing and inspection) (not elsewhere classified)
755Justice 81200  Justice
   87292  Parole or probationary services
761Defence 82000  Defence
771Police services 96310  Police services
773Inspection, investigation and security services 21111  Meat and food inspection services
   78640  Investigation and security services
775Corrective services 96320  Correctional and detention services
777Fire and emergency services 96330  Fire protection and other emergency services (except police and ambulance services)
801Primary and secondary education 84210  Primary education
   84220  Secondary education
   84230  Combined primary and secondary education
   84240  Special-school education
811Tertiary education 84310  Higher education (undergraduate and postgraduate courses)
   84320  Technical and vocational education and training
821Community and arts education 84400  Adult, community, and other education (not elsewhere classified)
   84600  Arts education
841Hospital and midwifery services 86110  Hospitals (except psychiatric hospitals)
   86120  Psychiatric hospitals and psychiatric services (not elsewhere classified)
   86132  Midwifery services
851Medical and optical services 86210  General practice medical services
   86220  Specialist medical services
   86320  Optometry and optical dispensing
853Dental services 86230  Dental services
855Health and community services 86310  Pathology and diagnostic imaging services
   86340  Community health centre operation
   86350  Physiotherapy services
   86360  Chiropractic and osteopathic services
   86390  Allied health services (not elsewhere classified)
   86391  Health care services (not elsewhere classified)
   87222  Residential refuge operation
861Preschool education and child care 84100  Preschool education
   87100  Child care services
863Medical and social support services 86131  Labour supply services (nursing, medical, and dental)
   87290  Social assistance services (not elsewhere classified)
865Aged and residential care and ambulance services 86130  Aged care residential services
   86330  Ambulance services
   87210  Retirement village operation (without rest home or hospital facilities)
   87211  Retirement village operation (with rest home or hospital facilities)
   87220  Residential care services (not elsewhere classified)
901Entertainment broadcasting and distribution 91120  Motion picture and video distribution
   91210  Radio broadcasting
   91220  Free-to-air television broadcasting
   91230  Cable and other subscription programming
   92100  Libraries and archives
903Entertainment and performing arts 91110  Motion picture and video production
   91111  Post-production services and other motion picture and video activities (not elsewhere classified)
   91130  Motion picture exhibition
   92410  Performing arts operation
   92420  Creative artists, musicians, writers, and performers
   92510  Music and other sound recording activities (not elsewhere classified)
   92520  Performing arts venue operation
   93220  Casino operation
911Sporting and recreational activities (lower-risk group) 93111  Horse and dog racing administration and track operation
   93120  Sports and physical recreation venues, grounds, and facilities operation
   93130  Health and fitness centres and gymnasia operation
   93171  Sport and physical recreation—community rugby league
   93184  Sport and physical recreation—softball or baseball
   93186  Sport and physical recreation—swimming
   93187  Sport and physical recreation—tennis
   93188  Sport and physical recreation—water skiing
   93190  Sport and physical recreation—community (not elsewhere classified)
   93192  Sport and physical recreation—boating or yachting
   93193  Sport and physical recreation—cycling
   93195  Sport and physical recreation—golf
   93199  Sport and physical recreation—netball
   93300  Amusement parks and centres operation
913Recreational facilities operation 92310  Zoological and botanic gardens operation
   92390  Nature reserve and conservation park operation
915Sporting and recreational activities (medium-risk group) 84500  Sports and physical recreation instruction
   93112  Dog racing activities
   93170  Sport and physical recreation—community rugby
   93182  Sport and physical recreation—snow skiing
   93185  Sport and physical recreation—squash or badminton
917Equine and sporting activities (medium-high risk group) 01520  Horse farming and horse agistment
   93113  Horse racing activities—harness racing
   93115  Horse racing activities—harness racing—drivers
   93174  Sport and physical recreation—community cricket
   93175  Sport and physical recreation—professional sport (not elsewhere classified)
   93194  Sport and physical recreation—professional cricket
   93198  Sport and physical recreation—motor racing
   93400  Amusement and other recreation activities (not elsewhere classified)
919Equine and sporting activities (high-risk group) 93110  Horse racing activities—thoroughbred and other (not elsewhere classified)
   93114  Horse racing activities—thoroughbred racing—jockeys
   93180  Sport and physical recreation—professional rugby
   93181  Sport and physical recreation—professional rugby league
   93196  Sporting and recreational equine activities (not elsewhere classified)
   93197  Sport and physical recreation—motor cycling
921Museums and gambling activities 92200  Museum operation
   93210  Lottery operation
   93290  Gambling activities (not elsewhere classified)
941Repair and maintenance (low-risk group) 52620  Clothing and footwear repair
   52690  Repair and maintenance (not elsewhere classified)
   78330  Electronic (except domestic appliance) and precision equipment repair and maintenance
943Repair and maintenance (medium-risk group) 28680  Machinery and equipment repair and maintenance (not elsewhere classified)
   52610  Domestic appliance repair and maintenance
   53220  Automotive electrical services
   53230  Automotive body, paint, and interior repair and maintenance
   53290  Automotive repair and maintenance (not elsewhere classified)
945Facilities maintenance and management 78650  Pest control services (except agricultural and forestry)
   78660  Cleaning services and facilities management (not elsewhere classified)
951Business and community organisations  96100  Religious organisations and services
   96210  Business and professional association services
   96220  Labour association services
   96290  Interest group services (not elsewhere classified)
953Personal and community activities 66110  Parking services
   95240  Funeral, crematorium, and cemetery services
   95260  Hairdressing and beauty services
   95270  Diet and weight-reduction centre operation
   95290  Personal services (not elsewhere classified)
   95300  Brothel-keeping, massage parlour and prostitution services
   96291  Community-based, multi-functional activities (not elsewhere classified)
   97000  Private households employing staff
955Laundries and dry cleaners 95210  Laundry and dry-cleaning services

Schedule 2
Levy risk groups for experience period tax year 1 April 2010 to 31 March 201l

r 25(3)

 Levy risk groups   Classification units
010

Fruit, vegetable, grain, plant and crop growing

 01110 Nursery production
   01111 Turf growing
   01120 Floriculture production
   01130 Vegetable growing
   01140 Grape growing
   01150 Apple and pear growing
   01160 Stone fruit growing
   01170 Kiwifruit growing
   01180 Olive growing
   01190 Fruit and tree nut growing (not elsewhere classified)
   01191 Citrus fruit growing
   01192 Berry fruit growing
   01210 Grain growing
   01690 Crop growing (not elsewhere classified)
   01692 Mushroom growing
012Poultry farming 01410 Poultry farming (meat)
   01420 Poultry farming (eggs)
014Other livestock farming 01510 Pig farming
   01530 Deer farming
   01590 Livestock farming (not elsewhere classified)
   01593 Beekeeping
016Beef and sheep farming 01220 Grain and sheep or grain and beef cattle farming
   01230 Sheep and beef cattle farming
   01240 Sheep farming
   01250 Beef cattle farming
018Dairy cattle farming 01300 Dairy cattle farming
021Agriculture and fishing services and aquaculture 02190 Agriculture and fishing support services (not elsewhere classified)
   03021 Forest product and moss gathering and processing
   04210 Offshore aquaculture
   04220 Onshore aquaculture
025Ocean and coastal fishing 04110 Rock lobster and crab fishing or potting
   04120 Prawn fishing
   04130 Fish trawling, seining, and netting (including processing on board)
   04150 Line fishing (including processing on board)
   04190 Fishing (not elsewhere classified)
041Forestry, hunting and trapping 02200 Hunting and trapping
   03010 Forestry
   03020 Logging
   03030 Forestry support services (excluding tree cutting and felling)
051Shearing 02120 Shearing services
081Exploration and mining 11010 Coal mining
   13110 Iron ore mining
   13140  Gold ore mining
   13150  Mineral sand mining
   13170  Silver, lead, and zinc ore mining
   13190  Metal ore mining (not elsewhere classified)
   14110  Gravel and sand quarrying
   14190  Construction material mining (not elsewhere classified)
   14200  Mining and quarrying (not elsewhere classified)
   15110  Petroleum and natural gas exploration
   15130  Mineral exploration
   15200  Mining support services (not elsewhere classified)
110Sugar, confectionery and crisps manufacturing, and packaging 21710  Sugar manufacturing
   21720  Confectionery manufacturing
   21795  Potato crisps and corn crisps manufacturing
   78670  Packaging services
112Primary produce processing and manufacturing 21130 Cured meat and smallgoods manufacturing
   21210 Milk and cream processing
   21220 Ice cream manufacturing
   21290 Cheese and other dairy product manufacturing (not elsewhere classified)
113Bread and baking ingredients manufacturing 21520 Cereal, pasta, and baking-mix manufacturing
   21610 Bread manufacturing (factory-based)
114Food and animal feeds manufacturing 21620 Cake and pastry manufacturing (factory-based)
   21630  Biscuit manufacturing (factory-based)
   21740 Prepared animal and bird feed manufacturing
   21790 Food product manufacturing (not elsewhere classified)
116Fruit, vegetable, and oil processing 21300  Fruit and vegetable processing
   21400 Oil and fat manufacturing
117Seafood, poultry and grain product manufacturing 21120 Poultry processing
   21510  Grain mill product manufacturing
   21730  Seafood processing (other than on board vessels)
119Meat processing 21110 Meat processing
121Beverage and tobacco product manufacturing 21810 Soft drink, cordial, and syrup manufacturing
   21820 Beer manufacturing
   21830 Wine and alcoholic beverage manufacturing (not elsewhere classified)
   21840 Spirit manufacturing
   21900 Cigarette and tobacco product manufacturing
131Textile and rubber product manufacturing 22210 Cut and sewn textile product manufacturing
   22290 Textile finishing and textile product manufacturing (not elsewhere classified)
   22390 Knitted product manufacturing
   22420 Clothing manufacturing
   22500 Footwear manufacturing
   22620  Leather and leather substitute goods manufacturing
   25510  Tyre manufacturing
   25590 Natural rubber product manufacturing
133Textile and textile product manufacturing 22120 Synthetic textile manufacturing
   22140  Natural textile manufacturing
   22220  Textile floor covering manufacturing
   22230  Rope, cordage, and twine manufacturing
135Skin and hide processing 22110 Wool scouring
   22611  Leather tanning, fellmongery, and fur dressing
141Wood products manufacturing and dealing 23210 Veneer and plywood manufacturing
   23230 Wooden structural fittings and components manufacturing
   23290  Wood product manufacturing (not elsewhere classified)
   29190  Prefabricated wooden building manufacturing
   45310  Timber wholesaling
   52592  Firewood, coal, and coke retailing
143Timber processing 23110  Log sawmilling
   23120 Wood chipping
   23130 Timber resawing and dressing
151Paper and paper product manufacturing 23310 Pulp, paper, and paperboard manufacturing
   23330 Corrugated paperboard and paperboard container manufacturing
   23340 Paper bag and sack manufacturing
   24110 Paper stationery manufacturing
153Paper product and wood panel manufacturing 23220 Reconstituted wood product manufacturing
   23390 Converted paper product manufacturing (not elsewhere classified)
   23391 Sanitary paper product manufacturing
161Printing and associated services 24120 Printing
   24130 Printing support services
171Petroleum, gas and inorganic chemical products 12000 Oil and gas extraction
   25100 Petroleum refining and petroleum fuel manufacturing
   25320 Industrial gas manufacturing
   25350 Basic inorganic chemical manufacturing
   65010 Pipeline transport
173Petroleum and chemical products (medium-risk group) 25200 Petroleum and coal product manufacturing (not elsewhere classified)
   25310  Fertiliser manufacturing
   25330 Synthetic resin and synthetic rubber manufacturing
   25360  Basic polymer manufacturing (not elsewhere classified)
181Organic chemicals and chemical products 25340  Basic organic chemical manufacturing
   25410  Explosives manufacturing
   25420  Paint and coatings manufacturing
   25490  Basic chemical product manufacturing (not elsewhere classified)
   25491  Adhesive manufacturing
183Pharmaceutical and chemical product manufacturing 25430  Human pharmaceutical and medicinal product manufacturing
   25431  Veterinary pharmaceutical and medicinal product manufacturing
   25440  Pesticide manufacturing
   25450  Cleaning compound manufacturing
   25460  Cosmetic and toiletry preparation manufacturing
191Plastic products 25610  Rigid and semi-rigid polymer product manufacturing
   25630  Polymer film and sheet packaging material manufacturing
   25650  Polymer foam product manufacturing
   25661  Polymer product manufacturing (not elsewhere classified)
201Ceramic, glass and non-metallic products 26100  Glass and glass product manufacturing
   26210  Clay brick manufacturing
   26310  Cement and lime manufacturing
   26320  Plaster and gypsum product manufacturing
   26350  Concrete product manufacturing
   26400  Non-metallic mineral product manufacturing (not elsewhere classified)
203Mineral products 26290  Ceramic product manufacturing (not elsewhere classified)
   26330  Ready-mixed concrete manufacturing
211Non-ferrous metals and products manufacturing 27210  Alumina production
   27220  Aluminium smelting
   27230  Copper, silver, lead, and zinc smelting and refining
   27290  Basic non-ferrous metal manufacturing (not elsewhere classified)
   27320  Basic non-ferrous metal product manufacturing (not elsewhere classified)
   27330  Non-ferrous metal casting and forging
213Iron and steel manufacturing 27110  Iron smelting and steel manufacturing
   27120  Iron and steel casting
   27121  Iron and steel forging
   27130  Steel pipe and tube manufacturing
220Metal product manufacturing and trade training 27510  Metal container manufacturing (not elsewhere classified)
   27620  Spring and wire product manufacturing
222Aluminium and metal products 27310  Aluminium rolling, drawing, and extruding
   27420  Architectural aluminium product manufacturing
   27630  Nut, bolt, screw, and rivet manufacturing
   45220  Metal and mineral wholesaling
224Sheet metal products 27430  Metal roof and guttering manufacturing (except aluminium)
   27590  Sheet metal product manufacturing (except metal structural and container products)
226Metal products (medium-risk group) 27640  Surface coating and finishing
   27690  Fabricated metal product manufacturing (not elsewhere classified)
   27692  Boiler, tank and other heavy-gauge metal container manufacturing
   29110  Prefabricated metal building manufacturing
228Structural metal industries 27410  Structural steel fabricating
   27490  Structural metal product manufacturing (not elsewhere classified)
231Aviation, electronic and electrical manufacturing 28240  Aircraft manufacturing and repair services
   28490  Electronic equipment manufacturing (not elsewhere classified)
   28510  Domestic appliance manufacturing (not elsewhere classified)
   28511  Whiteware appliance manufacturing
   28540  Electric lighting equipment manufacturing
   28590  Electrical equipment manufacturing (not elsewhere classified)
233Automotive and transport manufacturing 28110  Motor vehicle manufacturing
   28130  Automotive electrical components manufacturing
   28190  Motor vehicle parts manufacturing (not elsewhere classified)
   28290  Transport equipment manufacturing (not elsewhere classified)
235Shipbuilding 28210  Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over)
237Boatbuilding 28220  Boatbuilding and boat repair services (all vessels under 50 tonnes displacement)
241Machinery and equipment manufacturing (lower-medium risk group) 28520  Electric cable and wire manufacturing
   28630  Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified)
   28640  Machine tool and parts manufacturing
   28650  Lifting and material-handling equipment manufacturing
   28660  Pump and compressor manufacturing
   28670  Fixed space heating, cooling, and ventilation equipment manufacturing
243Machinery and equipment manufacturing (medium-risk group) 28120  Motor vehicle body and trailer manufacturing
   28230  Railway rolling stock manufacturing and repair services
   28610  Agricultural machinery and equipment manufacturing
   28620  Mining and construction machinery manufacturing
   28690  Machinery and equipment manufacturing (not elsewhere classified)
   29220  Metal furniture manufacturing
   78621  Labour supply services (on-hired staff—non-office work—including up to 30% office work)
251Manufacturing (low-risk group) 24300  Reproduction of recorded media
   28310  Photographic, optical, and ophthalmic equipment manufacturing
   28320  Medical and surgical equipment and prosthetics manufacturing
   28390  Professional and scientific equipment manufacturing (not elsewhere classified)
   28410  Computer and electronic office equipment manufacturing
   28420  Communications equipment manufacturing
   29410  Jewellery and silverware manufacturing
253Furniture and other manufacturing 29210  Wooden furniture and upholstered seat manufacturing
   29230  Mattress manufacturing
   29290  Furniture manufacturing (not elsewhere classified)
   29420  Toy, sporting, and recreational product manufacturing
   29490  Manufacturing (not elsewhere classified)
261Electricity generation and supply 36102  On-selling electricity and electricity market operation
   36103  Energy and services utilities operation (excluding construction, maintenance and plant operation)
   36110  Fossil fuel electricity generation
   36120  Hydroelectricity generation
   36130  Electricity generation (not elsewhere classified)
271Non electricity utilities and network infrastructure 36101  Electricity line-system operation
   36200  Gas supply
   37010  Water supply
   37020  Sewerage and drainage services
   41221  Utility network construction and maintenance services
291Waste services 96340  Waste treatment and disposal services
   96350  Solid waste collection services
   96370  Waste remediation and materials recovery services
   96380  Waste collection services (not elsewhere classified)
301Other building construction  41120  Residential building construction (not elsewhere classified)
   41130  Non-residential building construction
303House construction 41110  House construction
311Road and bridge construction 41210  Road and bridge construction
313Heavy and civil engineering construction 41220  Heavy and civil engineering construction (not elsewhere classified)
315Land development services 41222  Land development and subdivision
   42100  Site preparation services
320Agricultural, plumbing and homeware goods wholesaling 45190  Agricultural product wholesaling (not elsewhere classified)
   45391  Plumbing goods wholesaling
   47320  Furniture and floor coverings wholesaling
   47390  Kitchenware and diningware wholesaling
321Electrical services 42320  Electrical services (including telecommunication services within buildings)
322Heating, ventilation and alarm services 42330  Air conditioning and heating services
   42341  Fire and security alarm installation services
323Plumbing and building completion services 42310  Plumbing services
   42592  Building completion services—all trades subcontracted
324Painting and decorating services 42440  Painting and decorating services
326Construction and building trade services 42101  Hire of construction machinery and cranes with operator
   42210  Concreting services
   42342  Building installation services (not elsewhere classified)
   42410  Plastering and ceiling services
   42420  Carpentry services
   42430  Tiling and carpeting services
   42450  Glazing services
   42510  Landscape construction services
   42590  Construction services (not elsewhere classified)
   95250  Gardening and turf management services
328Structural trade services 42220  Bricklaying services
   42230  Roofing services
   42240  Structural steel erection services
331Petroleum product and specialty wholesaling 45210  Petroleum product wholesaling (including product ownership to retail point-of-sale)
   46120  Professional and scientific goods wholesaling
   46130  Computer and computer peripherals wholesaling
   46160  Telecommunication goods wholesaling
   47920  Jewellery and watch wholesaling
   47930  Toy and sporting goods wholesaling
   47991  Wholesaling—commission-based or excluding storage and handling of goods
333Grocery and produce wholesaling 45120  Cereal grain wholesaling
   47150  Fruit and vegetable wholesaling
   47190  Grocery wholesaling (not elsewhere classified)
   47191  Grocery wholesaling—multiple product ranges
341Electrical and electronic goods wholesaling 46150  Electrical and electronic goods wholesaling (not elsewhere classified)
343Specialised machinery and equipment wholesaling 46190  Food and other specialised industrial machinery and equipment wholesaling
345Hardware goods wholesaling 45390  Hardware goods wholesaling (not elsewhere classified)
351Vehicle and machinery wholesaling 46110  Agricultural and construction machinery wholesaling
   46220  Commercial vehicle wholesaling
361Fish, meats and dairy produce wholesaling 47110  Meat, poultry, and smallgoods wholesaling
   47130  Dairy produce wholesaling
   47140 Fish and seafood wholesaling
371Wholesale trade (low-risk group) 45111  Wool wholesaling
   45230  Industrial and agricultural chemical product wholesaling
   46210  Car wholesaling
   47170  Liquor and tobacco product wholesaling
   47210  Textile product wholesaling
   47220  Clothing and footwear wholesaling
   47940  Book and magazine wholesaling
   47950  Paper product wholesaling
   47960  Pharmaceutical and toiletry goods wholesaling
373Other wholesaling 47990  Wholesaling (not elsewhere classified)
391Car retailing 53110  Car retailing (including associated vehicle servicing)
393Motor trade wholesaling and retailing 46221  Trailer and motor vehicle wholesaling (not elsewhere classified)
   46230  Motor vehicle new-part wholesaling
   52450  Marine equipment retailing
   53120  Motor cycle retailing (including associated vehicle servicing)
   53130  Trailer and motor vehicle retailing (not elsewhere classified)
   53140  Motor vehicle parts retailing
   53210  Petroleum fuel retailing (including associated vehicle servicing)
395Motor trade services 46240  Motor vehicle dismantling and used-part wholesaling
   53240  Tyre retailing
411Food retailing 21640  Bakery product manufacturing (non-factory based)
   51100  Supermarket and grocery stores
   51210  Fresh meat, fish, and poultry retailing
   51220  Fruit and vegetable retailing
   51230  Liquor retailing
   51290  Specialised food retailing (not elsewhere classified)
420Pharmacies and associated retailing 52510  Pharmaceutical, cosmetic, and toiletry goods retailing
   95220  Photographic film processing
422Clothing and footwear retailing 52210  Clothing retailing
   52220  Footwear retailing
424Retail trade (low-risk group) 52350  Entertainment media retailing
   52410  Sport and camping equipment retailing
   52430  Newspaper and book retailing
   52460  Stationery goods retailing
   52540  Flower retailing
   52550  Watch and jewellery retailing
   52560  Personal accessories retailing (not elsewhere classified)
   52591  Craft and gift retailing (not elsewhere classified)
   71111  Retail postal services
   95110  Video and other electronic media rental and hiring
426Retail trade (low-medium risk group) 52100  Department stores
   52340  Electrical, electronic, and gas appliance retailing
   52341  Computer and computer peripherals retailing
   52342  Electrical and electronic goods retailing (not elsewhere classified)
   52420  Toy and game retailing
   52590  Store-based retailing (not elsewhere classified)
428Store and non-store retailing 52230  Manchester and textile goods retailing (not elsewhere classified)
   52310  Furniture retailing
   52320  Floor covering retailing
   52330  Hardware and building supplies retailing
   52331  Houseware retailing
   52520  Antique and used goods retailing
   52530  Garden supplies retailing
   52595  Non-store retailing
   52597  Retail commission-based buying or selling (or both)
441Hospitality services 57100  Accommodation
   57200  Pubs, taverns, and bars
   57400  Clubs (hospitality)
451Catering and meal services 51250  Takeaway food services
   51270  Catering services
   57300  Cafes and restaurants
461Road passenger and rail transport 61210  Interurban and rural bus transport
   61220  Urban bus transport
   61230  Taxi and road transport (not elsewhere classified)
   62000  Rail freight transport
   62100  Rail passenger transport
463Road freight transport 61100  Road freight transport
491Air transport and support services 64010  Air transport under Civil Aviation Rules Part 121, 125, or 129
   66300  Airport operations and air transport support services (not elsewhere classified)
493Air operations (higher-risk group) 02130  Air operations under Civil Aviation Rules Part 137
   64040  Air operations under Civil Aviation Rules Part 133 or 135
   64050  Air operations under Civil Aviation Rules Parts 101, 103, 104, 105, or 106
501Water and scenic transport 63010  Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement)
   63020  Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under)
   63030  Inland water transport (except passenger-only)
   63031  Water passenger transport (river, lake, or harbour)
   66230  Port and water transport terminal and marina operations
   66290  Water transport support services (not elsewhere classified)
   66500  Scenic and sightseeing transport (excluding aviation)
511Postal and courier services 71110 Postal services
   71120  Courier pick-up and delivery services
521Travel, customs and shipping agency services 66410  Travel agency and tour arrangement services
   66440  Customs and shipping agency services (excluding handling of goods)
523Other transport and transport services 65090  Transport (not elsewhere classified)
   66190  Transport support services (not elsewhere classified)
   66420  Freight forwarding services
525Stevedoring 66210  Stevedoring services
531Warehousing and storage 67010  Grain storage services
   67090 Warehousing and storage services (not elsewhere classified)
541Publishing 24211  Newspaper publishing
   24221  Magazine and other periodical publishing
   24230  Book publishing
   24231  Publishing (not elsewhere classified) (except software, music, and Internet)
   24232  Internet publishing and broadcasting
   24233  Directory and mailing-list publishing
   24234  Music publishing
   24235  Software publishing
581Communications and information services 71200  Wired telecommunications network operation
   71210  Wireless telecommunications network operation (not elsewhere classified)
   71230  Telecommunications services (not elsewhere classified)
   71240  Internet service providers and web search portals
   78310  Data processing and web-hosting services
   78320  Electronic information storage services
   92110  Information services (not elsewhere classified)
621Finance, insurance and statistical services 73100  Central banking
   73210 Banking
   73220  Building society operation
   73230  Credit union operation
   73290  Depository financial intermediation (not elsewhere classified)
   73300  Non-depository financing
   73400  Financial asset investing
   74110  Life insurance
   74120  Superannuation funds
   74210  Health insurance
   74220  General insurance
   75110  Financial asset broking services
   75190  Auxiliary finance and investment services (not elsewhere classified)
   75200  Auxiliary insurance services
   78530  Market research and statistical services
641Financial and rental services 77300  Non-financial assets leasing and investment
   77301  Holder investor farms and livestock
   77410  Passenger car and minibus rental and hiring
   95190  Goods and equipment rental and hiring (not elsewhere classified)
661Transport and machinery rental services 77420  Motor vehicle and transport equipment rental and hiring (not elsewhere classified)
   77430 Heavy machinery and scaffolding rental and hiring
671Real estate services 77200  Real estate services
673Property development and operation 77110  Residential property operators and developers (excluding construction)
   77120  Non-residential property operators and developers (excluding construction)
691Advertising and photographic services 78510  Advertising services
   95230  Professional photographic services
693Design and engineering services 78210  Architectural services
   78220  Surveying and mapping services
   78230  Engineering design and engineering consulting services
   78520  Specialised design services (not elsewhere classified)
695Scientific research services 78100  Scientific research services
697Scientific and veterinary services 78290  Scientific testing and analysis services
   78291  Professional, scientific, and technical services (not elsewhere classified)
   86400  Veterinary services
701Computer services 78340  Computer systems design and related services
720Legal services 78410  Legal services
721Accounting services 78420  Accounting services
723Management and consulting services 78550  Management advice and related consulting services
   78560  Corporate head office management services
724Business support services 61231  Taxi and other vehicle scheduling operations
   78610  Employment placement and recruitment services (no on-hired staff)
   78620  Labour supply services (on-hired staff—office workers only)
   78630  Document preparation services
   78691  Credit reporting and debt collection services
   78692  Call centre operation
   84700  Educational support services
726Administrative services 78540  Office administrative services
   78693  Administrative services (not elsewhere classified)
728Labour supply services (medium-risk group) 78622  Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work)
751Government administration 81110  Central government administration (not elsewhere classified)
   81300  Foreign government representation
753Local government, public order and regulatory services 81130  Local government administration (not elsewhere classified)
   96360  Public order and safety services (not elsewhere classified)
   96400  Regulatory services (licensing and inspection) (not elsewhere classified)
755Justice 81200  Justice
   87292  Parole or probationary services
761Defence 82000  Defence
771Police services 96310  Police services
773Inspection, investigation and security services 21111  Meat and food inspection services
   78640  Investigation and security services
775Corrective services 96320  Correctional and detention services
777Fire and emergency services 96330  Fire protection and other emergency services (except police and ambulance services)
801Primary and secondary education 84210  Primary education
   84220  Secondary education
   84230  Combined primary and secondary education
   84240  Special-school education
811Tertiary education 84310  Higher education (undergraduate and postgraduate courses)
   84320  Technical and vocational education and training
821Community and arts education 84400  Adult, community, and other education (not elsewhere classified)
   84600  Arts education
841Hospital and midwifery services 86110  Hospitals (except psychiatric hospitals)
   86120  Psychiatric hospitals and psychiatric services (not elsewhere classified)
   86132  Midwifery services
851Medical and optical services 86210  General practice medical services
   86220  Specialist medical services
   86320  Optometry and optical dispensing
853Dental services 86230  Dental services
855Health and community services 86310  Pathology and diagnostic imaging services
   86340  Community health centre operation
   86350  Physiotherapy services
   86360  Chiropractic and osteopathic services
   86390  Allied health services (not elsewhere classified)
   86391  Health care services (not elsewhere classified)
   87222  Residential refuge operation
861Preschool education and child care 84100  Preschool education
   87100  Child care services
863Medical and social support services 86131  Labour supply services (nursing, medical, and dental)
   87290  Social assistance services (not elsewhere classified)
865Aged and residential care and ambulance services 86130  Aged care residential services
   86330  Ambulance services
   87210  Retirement village operation (without rest home or hospital facilities)
   87211  Retirement village operation (with rest home or hospital facilities)
   87220  Residential care services (not elsewhere classified)
901Entertainment broadcasting and distribution 91120  Motion picture and video distribution
   91210  Radio broadcasting
   91220  Free-to-air television broadcasting
   91230  Cable and other subscription programming
   92100  Libraries and archives
903Entertainment and performing arts 91110  Motion picture and video production
   91111  Post-production services and other motion picture and video activities (not elsewhere classified)
   91130  Motion picture exhibition
   92410  Performing arts operation
   92420  Creative artists, musicians, writers, and performers
   92510  Music and other sound recording activities (not elsewhere classified)
   92520  Performing arts venue operation
   93220  Casino operation
911Sporting and recreational activities (lower-risk group) 93111  Horse and dog racing administration and track operation
   93120  Sports and physical recreation venues, grounds, and facilities operation
   93130  Health and fitness centres and gymnasia operation
   93171  Sport and physical recreation—community rugby league
   93184  Sport and physical recreation—softball or baseball
   93186  Sport and physical recreation—swimming
   93187  Sport and physical recreation—tennis
   93188  Sport and physical recreation—water skiing
   93190  Sport and physical recreation—community (not elsewhere classified)
   93192  Sport and physical recreation—boating or yachting
   93193  Sport and physical recreation—cycling
   93195  Sport and physical recreation—golf
   93199  Sport and physical recreation—netball
   93300  Amusement parks and centres operation
913Recreational facilities operation 92310  Zoological and botanic gardens operation
   92390  Nature reserve and conservation park operation
915Sporting and recreational activities (medium-risk group) 84500  Sports and physical recreation instruction
   93112  Dog racing activities
   93170  Sport and physical recreation—community rugby
   93182  Sport and physical recreation—snow skiing
   93185  Sport and physical recreation—squash or badminton
917Equine and sporting activities (medium-high risk group) 01520  Horse farming and horse agistment
   93113  Horse racing activities—harness racing
   93115  Horse racing activities—harness racing—drivers
   93174  Sport and physical recreation—community cricket
   93175  Sport and physical recreation—professional sport (not elsewhere classified)
   93194  Sport and physical recreation—professional cricket
   93198  Sport and physical recreation—motor racing
   93400  Amusement and other recreation activities (not elsewhere classified)
919Equine and sporting activities (high-risk group) 93110  Horse racing activities—thoroughbred and other (not elsewhere classified)
   93114  Horse racing activities—thoroughbred racing—jockeys
   93180  Sport and physical recreation—professional rugby
   93181  Sport and physical recreation—professional rugby league
   93196  Sporting and recreational equine activities (not elsewhere classified)
   93197  Sport and physical recreation—motor cycling
921Museums and gambling activities 92200  Museum operation
   93210  Lottery operation
   93290  Gambling activities (not elsewhere classified)
941Repair and maintenance (low-risk group) 52620  Clothing and footwear repair
   52690  Repair and maintenance (not elsewhere classified)
   78330  Electronic (except domestic appliance) and precision equipment repair and maintenance
943Repair and maintenance (medium-risk group) 28680  Machinery and equipment repair and maintenance (not elsewhere classified)
   52610  Domestic appliance repair and maintenance
   53220  Automotive electrical services
   53230  Automotive body, paint, and interior repair and maintenance
   53290  Automotive repair and maintenance (not elsewhere classified)
945Facilities maintenance and management 78650  Pest control services (except agricultural and forestry)
   78660  Cleaning services and facilities management (not elsewhere classified)
951Business and community organisations  96100  Religious organisations and services
   96210  Business and professional association services
   96220  Labour association services
   96290  Interest group services (not elsewhere classified)
953Personal and community activities 66110  Parking services
   95240  Funeral, crematorium, and cemetery services
   95260  Hairdressing and beauty services
   95270  Diet and weight-reduction centre operation
   95290  Personal services (not elsewhere classified)
   95300  Brothel-keeping, massage parlour and prostitution services
   96291  Community-based, multi-functional activities (not elsewhere classified)
   97000  Private households employing staff
955Laundries and dry cleaners 95210  Laundry and dry-cleaning services

Schedule 3
Levy risk groups for experience period tax years 1 April 2009 to 31 March 2010 and 1 April 2008 to 31 March 2009

r 25(3)

 Levy risk groups   Classification units
010

Fruit, vegetable, grain, plant and crop growing

 01110 Nursery production
   01111 Turf growing
   01120 Floriculture production
   01130 Vegetable growing
   01140 Grape growing
   01150 Apple and pear growing
   01160 Stone fruit growing
   01170 Kiwifruit growing
   01180 Olive growing
   01190 Fruit and tree nut growing (not elsewhere classified)
   01191 Citrus fruit growing
   01192 Berry fruit growing
   01210 Grain growing
   01690 Crop growing (not elsewhere classified)
   01692 Mushroom growing
012Poultry farming 01410 Poultry farming (meat)
   01420 Poultry farming (eggs)
014Other livestock farming 01510 Pig farming
   01530 Deer farming
   01590 Livestock farming (not elsewhere classified)
   01593 Beekeeping
016Beef and sheep farming 01220 Grain and sheep or grain and beef cattle farming
   01230 Sheep and beef cattle farming
   01240 Sheep farming
   01250 Beef cattle farming
018Dairy cattle farming 01300 Dairy cattle farming
021Agriculture and fishing services and aquaculture 02190 Agriculture and fishing support services (not elsewhere classified)
   03021 Forest product and moss gathering and processing
   04210 Offshore aquaculture
   04220 Onshore aquaculture
025Ocean and coastal fishing 04110 Rock lobster and crab fishing or potting
   04120 Prawn fishing
   04130 Fish trawling, seining, and netting (including processing on board)
   04150 Line fishing (including processing on board)
   04190 Fishing (not elsewhere classified)
041Forestry, hunting and trapping 02200 Hunting and trapping
   03010 Forestry
   03020 Logging
   03030 Forestry support services (excluding tree cutting and felling)
051Shearing 02120 Shearing services
081Exploration and mining 11010 Coal mining
   13110 Iron ore mining
   13140  Gold ore mining
   13150  Mineral sand mining
   13170  Silver, lead, and zinc ore mining
   13190  Metal ore mining (not elsewhere classified)
   14110  Gravel and sand quarrying
   14190  Construction material mining (not elsewhere classified)
   14200  Mining and quarrying (not elsewhere classified)
   15110  Petroleum and natural gas exploration
   15130  Mineral exploration
   15200  Mining support services (not elsewhere classified)
110Sugar, confectionery and crisps manufacturing, and packaging 21710  Sugar manufacturing
   21720  Confectionery manufacturing
   21795  Potato crisps and corn crisps manufacturing
   78670  Packaging services
112Primary produce processing and manufacturing 21130 Cured meat and smallgoods manufacturing
   21210 Milk and cream processing
   21220 Ice cream manufacturing
   21290 Cheese and other dairy product manufacturing (not elsewhere classified)
113Bread and baking ingredients manufacturing 21520 Cereal, pasta, and baking-mix manufacturing
   21610 Bread manufacturing (factory-based)
114Food and animal feeds manufacturing 21620 Cake and pastry manufacturing (factory-based)
   21630  Biscuit manufacturing (factory-based)
   21740 Prepared animal and bird feed manufacturing
   21790 Food product manufacturing (not elsewhere classified)
116Fruit, vegetable, and oil processing 21300  Fruit and vegetable processing
   21400 Oil and fat manufacturing
117Seafood, poultry and grain product manufacturing 21120 Poultry processing
   21510  Grain mill product manufacturing
   21730  Seafood processing (other than on board vessels)
119Meat processing 21110 Meat processing
121Beverage and tobacco product manufacturing 21810 Soft drink, cordial, and syrup manufacturing
   21820 Beer manufacturing
   21830 Wine and alcoholic beverage manufacturing (not elsewhere classified)
   21840 Spirit manufacturing
   21900 Cigarette and tobacco product manufacturing
131Textile and rubber product manufacturing 22210 Cut and sewn textile product manufacturing
   22290 Textile finishing and textile product manufacturing (not elsewhere classified)
   22390 Knitted product manufacturing
   22420 Clothing manufacturing
   22500 Footwear manufacturing
   22620  Leather and leather substitute goods manufacturing
   25510  Tyre manufacturing
   25590 Natural rubber product manufacturing
133Textile and textile product manufacturing 22120 Synthetic textile manufacturing
   22140  Natural textile manufacturing
   22220  Textile floor covering manufacturing
   22230  Rope, cordage, and twine manufacturing
135Skin and hide processing 22110 Wool scouring
   22611  Leather tanning, fellmongery, and fur dressing
141Wood products manufacturing and dealing 23210 Veneer and plywood manufacturing
   23230 Wooden structural fittings and components manufacturing
   23290  Wood product manufacturing (not elsewhere classified)
   29190  Prefabricated wooden building manufacturing
   45310  Timber wholesaling
   52592  Firewood, coal, and coke retailing
143Timber processing 23110  Log sawmilling
   23120 Wood chipping
   23130 Timber resawing and dressing
151Paper and paper product manufacturing 23310 Pulp, paper, and paperboard manufacturing
   23330 Corrugated paperboard and paperboard container manufacturing
   23340 Paper bag and sack manufacturing
   24110 Paper stationery manufacturing
153Paper product and wood panel manufacturing 23220 Reconstituted wood product manufacturing
   23390 Converted paper product manufacturing (not elsewhere classified)
   23391 Sanitary paper product manufacturing
161Printing and associated services 24120 Printing
   24130 Printing support services
171Petroleum, gas and inorganic chemical products 12000 Oil and gas extraction
   25100 Petroleum refining and petroleum fuel manufacturing
   25320 Industrial gas manufacturing
   25350 Basic inorganic chemical manufacturing
   65010 Pipeline transport
173Petroleum and chemical products (medium-risk group) 25200 Petroleum and coal product manufacturing (not elsewhere classified)
   25310  Fertiliser manufacturing
   25330 Synthetic resin and synthetic rubber manufacturing
   25360  Basic polymer manufacturing (not elsewhere classified)
181Organic chemicals and chemical products 25340  Basic organic chemical manufacturing
   25410  Explosives manufacturing
   25420  Paint and coatings manufacturing
   25490  Basic chemical product manufacturing (not elsewhere classified)
   25491  Adhesive manufacturing
183Pharmaceutical and chemical product manufacturing 25430  Human pharmaceutical and medicinal product manufacturing
   25431  Veterinary pharmaceutical and medicinal product manufacturing
   25440  Pesticide manufacturing
   25450  Cleaning compound manufacturing
   25460  Cosmetic and toiletry preparation manufacturing
191Plastic products 25610  Rigid and semi-rigid polymer product manufacturing
   25630  Polymer film and sheet packaging material manufacturing
   25650  Polymer foam product manufacturing
   25661  Polymer product manufacturing (not elsewhere classified)
201Ceramic, glass and non-metallic products 26100  Glass and glass product manufacturing
   26210  Clay brick manufacturing
   26310  Cement and lime manufacturing
   26320  Plaster and gypsum product manufacturing
   26350  Concrete product manufacturing
   26400  Non-metallic mineral product manufacturing (not elsewhere classified)
203Mineral products 26290  Ceramic product manufacturing (not elsewhere classified)
   26330  Ready-mixed concrete manufacturing
211Non-ferrous metals and products manufacturing 27210  Alumina production
   27220  Aluminium smelting
   27230  Copper, silver, lead, and zinc smelting and refining
   27290  Basic non-ferrous metal manufacturing (not elsewhere classified)
   27320  Basic non-ferrous metal product manufacturing (not elsewhere classified)
   27330  Non-ferrous metal casting and forging
213Iron and steel manufacturing 27110  Iron smelting and steel manufacturing
   27120  Iron and steel casting
   27121  Iron and steel forging
   27130  Steel pipe and tube manufacturing
220Metal product manufacturing and trade training 27510  Metal container manufacturing (not elsewhere classified)
   27620  Spring and wire product manufacturing
222Aluminium and metal products 27310  Aluminium rolling, drawing, and extruding
   27420  Architectural aluminium product manufacturing
   27630  Nut, bolt, screw, and rivet manufacturing
   45220  Metal and mineral wholesaling
224Sheet metal products 27430  Metal roof and guttering manufacturing (except aluminium)
   27590  Sheet metal product manufacturing (except metal structural and container products)
226Metal products (medium-risk group) 27640  Surface coating and finishing
   27690  Fabricated metal product manufacturing (not elsewhere classified)
   27692  Boiler, tank and other heavy-gauge metal container manufacturing
   29110  Prefabricated metal building manufacturing
228Structural metal industries 27410  Structural steel fabricating
   27490  Structural metal product manufacturing (not elsewhere classified)
231Aviation, electronic and electrical manufacturing 28240  Aircraft manufacturing and repair services
   28490  Electronic equipment manufacturing (not elsewhere classified)
   28510  Domestic appliance manufacturing (not elsewhere classified)
   28511  Whiteware appliance manufacturing
   28540  Electric lighting equipment manufacturing
   28590  Electrical equipment manufacturing (not elsewhere classified)
233Automotive and transport manufacturing 28110  Motor vehicle manufacturing
   28130  Automotive electrical components manufacturing
   28190  Motor vehicle parts manufacturing (not elsewhere classified)
   28290  Transport equipment manufacturing (not elsewhere classified)
235Shipbuilding 28210  Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over)
237Boatbuilding 28220  Boatbuilding and boat repair services (all vessels under 50 tonnes displacement)
241Machinery and equipment manufacturing (lower-medium risk group) 28520  Electric cable and wire manufacturing
   28630  Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified)
   28640  Machine tool and parts manufacturing
   28650  Lifting and material-handling equipment manufacturing
   28660  Pump and compressor manufacturing
   28670  Fixed space heating, cooling, and ventilation equipment manufacturing
243Machinery and equipment manufacturing (medium-risk group) 28120  Motor vehicle body and trailer manufacturing
   28230  Railway rolling stock manufacturing and repair services
   28610  Agricultural machinery and equipment manufacturing
   28620  Mining and construction machinery manufacturing
   28690  Machinery and equipment manufacturing (not elsewhere classified)
   29220  Metal furniture manufacturing
   78621  Labour supply services (on-hired staff—non-office work—including up to 30% office work)
251Manufacturing (low-risk group) 24300  Reproduction of recorded media
   28310  Photographic, optical, and ophthalmic equipment manufacturing
   28320  Medical and surgical equipment and prosthetics manufacturing
   28390  Professional and scientific equipment manufacturing (not elsewhere classified)
   28410  Computer and electronic office equipment manufacturing
   28420  Communications equipment manufacturing
   29410  Jewellery and silverware manufacturing
253Furniture and other manufacturing 29210  Wooden furniture and upholstered seat manufacturing
   29230  Mattress manufacturing
   29290  Furniture manufacturing (not elsewhere classified)
   29420  Toy, sporting, and recreational product manufacturing
   29490  Manufacturing (not elsewhere classified)
261Electricity generation and supply 36102  On-selling electricity and electricity market operation
   36103  Electricity line-system operation (excluding maintenance and operation)
   36110  Fossil fuel electricity generation
   36120  Hydroelectricity generation
   36130  Electricity generation (not elsewhere classified)
271Non electricity utilities and network infrastructure 36101  Electricity line-system operation
   36200  Gas supply
   37010  Water supply
   37020  Sewerage and drainage services
   41221  Utility network construction and maintenance services
291Waste services 96340  Waste treatment and disposal services
   96350  Solid waste collection services
   96370  Waste remediation and materials recovery services
   96380  Waste collection services (not elsewhere classified)
301Other building construction  41120  Residential building construction (not elsewhere classified)
   41130  Non-residential building construction
303House construction 41110  House construction
311Road and bridge construction 41210  Road and bridge construction
313Heavy and civil engineering construction 41220  Heavy and civil engineering construction (not elsewhere classified)
315Land development services 41222  Land development and subdivision
   42100  Site preparation services
320Agricultural, plumbing and homeware goods wholesaling 45190  Agricultural product wholesaling (not elsewhere classified)
   45391  Plumbing goods wholesaling
   47320  Furniture and floor coverings wholesaling
   47390  Kitchenware and diningware wholesaling
321Electrical services 42320  Electrical services (including telecommunication services within buildings)
322Heating, ventilation and alarm services 42330  Air conditioning and heating services
   42341  Fire and security alarm installation services
323Plumbing and building completion services 42310  Plumbing services
   42592  Building completion services—all trades subcontracted
324Painting and decorating services 42440  Painting and decorating services
326Construction and building trade services 42101  Hire of construction machinery and cranes with operator
   42210  Concreting services
   42342  Building installation services (not elsewhere classified)
   42410  Plastering and ceiling services
   42420  Carpentry services
   42430  Tiling and carpeting services
   42450  Glazing services
   42510  Landscape construction services
   42590  Construction services (not elsewhere classified)
   95250  Gardening and turf management services
328Structural trade services 42220  Bricklaying services
   42230  Roofing services
   42240  Structural steel erection services
331Petroleum product and specialty wholesaling 45210  Petroleum product wholesaling (including product ownership to retail point-of-sale)
   46120  Professional and scientific goods wholesaling
   46130  Computer and computer peripherals wholesaling
   46160  Telecommunication goods wholesaling
   47920  Jewellery and watch wholesaling
   47930  Toy and sporting goods wholesaling
   47991  Wholesaling—commission-based or excluding storage and handling of goods
333Grocery and produce wholesaling 45120  Cereal grain wholesaling
   47150  Fruit and vegetable wholesaling
   47190  Grocery wholesaling (not elsewhere classified)
   47191  Grocery wholesaling—multiple product ranges
341Electrical and electronic goods wholesaling 46150  Electrical and electronic goods wholesaling (not elsewhere classified)
343Specialised machinery and equipment wholesaling 46190  Food and other specialised industrial machinery and equipment wholesaling
345Hardware goods wholesaling 45390  Hardware goods wholesaling (not elsewhere classified)
351Vehicle and machinery wholesaling 46110  Agricultural and construction machinery wholesaling
   46220  Commercial vehicle wholesaling
361Fish, meats and dairy produce wholesaling 47110  Meat, poultry, and smallgoods wholesaling
   47130  Dairy produce wholesaling
   47140 Fish and seafood wholesaling
371Wholesale trade (low-risk group) 45111  Wool wholesaling
   45230  Industrial and agricultural chemical product wholesaling
   46210  Car wholesaling
   47170  Liquor and tobacco product wholesaling
   47210  Textile product wholesaling
   47220  Clothing and footwear wholesaling
   47940  Book and magazine wholesaling
   47950  Paper product wholesaling
   47960  Pharmaceutical and toiletry goods wholesaling
373Other wholesaling 47990  Wholesaling (not elsewhere classified)
391Car retailing 53110  Car retailing (including associated vehicle servicing)
393Motor trade wholesaling and retailing 46221  Trailer and motor vehicle wholesaling (not elsewhere classified)
   46230  Motor vehicle new-part wholesaling
   52450  Marine equipment retailing
   53120  Motor cycle retailing (including associated vehicle servicing)
   53130  Trailer and motor vehicle retailing (not elsewhere classified)
   53140  Motor vehicle parts retailing
   53210  Petroleum fuel retailing (including associated vehicle servicing)
395Motor trade services 46240  Motor vehicle dismantling and used-part wholesaling
   53240  Tyre retailing
411Food retailing 21640  Bakery product manufacturing (non-factory based)
   51100  Supermarket and grocery stores
   51210  Fresh meat, fish, and poultry retailing
   51220  Fruit and vegetable retailing
   51230  Liquor retailing
   51290  Specialised food retailing (not elsewhere classified)
420Pharmacies and associated retailing 52510  Pharmaceutical, cosmetic, and toiletry goods retailing
   95220  Photographic film processing
422Clothing and footwear retailing 52210  Clothing retailing
   52220  Footwear retailing
424Retail trade (low-risk group) 52350  Entertainment media retailing
   52410  Sport and camping equipment retailing
   52430  Newspaper and book retailing
   52460  Stationery goods retailing
   52540  Flower retailing
   52550  Watch and jewellery retailing
   52560  Personal accessories retailing (not elsewhere classified)
   52591  Craft and gift retailing (not elsewhere classified)
   71111  Retail postal services
   95110  Video and other electronic media rental and hiring
426Retail trade (low-medium risk group) 52100  Department stores
   52340  Electrical, electronic, and gas appliance retailing
   52341  Computer and computer peripherals retailing
   52342  Electrical and electronic goods retailing (not elsewhere classified)
   52420  Toy and game retailing
   52590  Store-based retailing (not elsewhere classified)
428Store and non-store retailing 52230  Manchester and textile goods retailing (not elsewhere classified)
   52310  Furniture retailing
   52320  Floor covering retailing
   52330  Hardware and building supplies retailing
   52331  Houseware retailing
   52520  Antique and used goods retailing
   52530  Garden supplies retailing
   52595  Non-store retailing
   52597  Retail commission-based buying or selling (or both)
441Hospitality services 57100  Accommodation
   57200  Pubs, taverns, and bars
   57400  Clubs (hospitality)
451Catering and meal services 51250  Takeaway food services
   51270  Catering services
   57300  Cafes and restaurants
461Road passenger and rail transport 61210  Interurban and rural bus transport
   61220  Urban bus transport
   61230  Taxi and road transport (not elsewhere classified)
   62000  Rail freight transport
   62100  Rail passenger transport
463Road freight transport 61100  Road freight transport
491Air transport and support services 64010  Air transport under Civil Aviation Rules Part 121, 125, or 129
   66300  Airport operations and air transport support services (not elsewhere classified)
493Air operations (higher-risk group) 02130  Air operations under Civil Aviation Rules Part 137
   64040  Air operations under Civil Aviation Rules Part 133 or 135
   64050  Air operations under Civil Aviation Rules Parts 101, 103, 104, 105, or 106
501Water and scenic transport 63010  Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement)
   63020  Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under)
   63030  Inland water transport (except passenger-only)
   63031  Water passenger transport (river, lake, or harbour)
   66230  Port and water transport terminal and marina operations
   66290  Water transport support services (not elsewhere classified)
   66500  Scenic and sightseeing transport (excluding aviation)
511Postal and courier services 71110 Postal services
   71120  Courier pick-up and delivery services
521Travel, customs and shipping agency services 66410  Travel agency and tour arrangement services
   66440  Customs and shipping agency services (excluding handling of goods)
523Other transport and transport services 65090  Transport (not elsewhere classified)
   66190  Transport support services (not elsewhere classified)
   66420  Freight forwarding services
525Stevedoring 66210  Stevedoring services
531Warehousing and storage 67010  Grain storage services
   67090 Warehousing and storage services (not elsewhere classified)
541Publishing 24211  Newspaper publishing
   24221  Magazine and other periodical publishing
   24230  Book publishing
   24231  Publishing (not elsewhere classified) (except software, music, and Internet)
   24232  Internet publishing and broadcasting
   24233  Directory and mailing-list publishing
   24234  Music publishing
   24235  Software publishing
581Communications and information services 71200  Wired telecommunications network operation
   71210  Wireless telecommunications network operation (not elsewhere classified)
   71230  Telecommunications services (not elsewhere classified)
   71240  Internet service providers and web search portals
   78310  Data processing and web-hosting services
   78320  Electronic information storage services
   92110  Information services (not elsewhere classified)
621Finance, insurance and statistical services 73100  Central banking
   73210 Banking
   73220  Building society operation
   73230  Credit union operation
   73290  Depository financial intermediation (not elsewhere classified)
   73300  Non-depository financing
   73400  Financial asset investing
   74110  Life insurance
   74120  Superannuation funds
   74210  Health insurance
   74220  General insurance
   75110  Financial asset broking services
   75190  Auxiliary finance and investment services (not elsewhere classified)
   75200  Auxiliary insurance services
   78530  Market research and statistical services
641Financial and rental services 77300  Non-financial assets leasing and investment
   77301  Holder investor farms and livestock
   77410  Passenger car and minibus rental and hiring
   95190  Goods and equipment rental and hiring (not elsewhere classified)
661Transport and machinery rental services 77420  Motor vehicle and transport equipment rental and hiring (not elsewhere classified)
   77430 Heavy machinery and scaffolding rental and hiring
671Real estate services 77200  Real estate services
673Property development and operation 77110  Residential property operators and developers (excluding construction)
   77120  Non-residential property operators and developers (excluding construction)
691Advertising and photographic services 78510  Advertising services
   95230  Professional photographic services
693Design and engineering services 78210  Architectural services
   78220  Surveying and mapping services
   78230  Engineering design and engineering consulting services
   78520  Specialised design services (not elsewhere classified)
695Scientific research services 78100  Scientific research services
697Scientific and veterinary services 78290  Scientific testing and analysis services
   78291  Professional, scientific, and technical services (not elsewhere classified)
   86400  Veterinary services
701Computer services 78340  Computer systems design and related services
720Legal services 78410  Legal services
721Accounting services 78420  Accounting services
723Management and consulting services 78550  Management advice and related consulting services
   78560  Corporate head office management services
724Business support services 61231  Taxi organisations (excluding those that provide taxi services)
   78610  Employment placement and recruitment services (no on-hired staff)
   78620  Labour supply services (on-hired staff—office workers only)
   78630  Document preparation services
   78691  Credit reporting and debt collection services
   78692  Call centre operation
   84700  Educational support services
726Administrative services 78540  Office administrative services
   78693  Administrative services (not elsewhere classified)
728Labour supply services (medium-risk group) 78622  Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work)
751Government administration 81110  Central government administration (not elsewhere classified)
   81300  Foreign government representation
753Local government, public order and regulatory services 81130  Local government administration (not elsewhere classified)
   96360  Public order and safety services (not elsewhere classified)
   96400  Regulatory services (licensing and inspection) (not elsewhere classified)
755Justice 81200  Justice
   87292  Parole or probationary services
761Defence 82000  Defence
771Police services 96310  Police services
773Inspection, investigation and security services 21111  Meat and food inspection services
   78640  Investigation and security services
775Corrective services 96320  Correctional and detention services
777Fire and emergency services 96330  Fire protection and other emergency services (except police and ambulance services)
801Primary and secondary education 84210  Primary education
   84220  Secondary education
   84230  Combined primary and secondary education
   84240  Special-school education
811Tertiary education 84310  Higher education (undergraduate and postgraduate courses)
   84320  Technical and vocational education and training
821Community and arts education 84400  Adult, community, and other education (not elsewhere classified)
   84600  Arts education
841Hospital and midwifery services 86110  Hospitals (except psychiatric hospitals)
   86120  Psychiatric hospitals and psychiatric services (not elsewhere classified)
   86132  Midwifery services
851Medical and optical services 86210  General practice medical services
   86220  Specialist medical services
   86320  Optometry and optical dispensing
853Dental services 86230  Dental services
855Health and community services 86310  Pathology and diagnostic imaging services
   86340  Community health centre operation
   86350  Physiotherapy services
   86360  Chiropractic and osteopathic services
   86390  Allied health services (not elsewhere classified)
   86391  Health care services (not elsewhere classified)
   87222  Residential refuge operation
861Preschool education and child care 84100  Preschool education
   87100  Child care services
863Medical and social support services 86131  Labour supply services (nursing, medical, and dental)
   87290  Social assistance services (not elsewhere classified)
865Aged and residential care and ambulance services 86130  Aged care residential services
   86330  Ambulance services
   87210  Retirement village operation (without rest home or hospital facilities)
   87211  Retirement village operation (with rest home or hospital facilities)
   87220  Residential care services (not elsewhere classified)
901Entertainment broadcasting and distribution 91120  Motion picture and video distribution
   91210  Radio broadcasting
   91220  Free-to-air television broadcasting
   91230  Cable and other subscription programming
   92100  Libraries and archives
903Entertainment and performing arts 91110  Motion picture and video production
   91111  Post-production services and other motion picture and video activities (not elsewhere classified)
   91130  Motion picture exhibition
   92410  Performing arts operation
   92420  Creative artists, musicians, writers, and performers
   92510  Music and other sound recording activities (not elsewhere classified)
   92520  Performing arts venue operation
   93220  Casino operation
911Sporting and recreational activities (lower-risk group) 93111  Horse and dog racing administration and track operation
   93120  Sports and physical recreation venues, grounds, and facilities operation
   93130  Health and fitness centres and gymnasia operation
   93171  Sport and physical recreation—community rugby league
   93184  Sport and physical recreation—softball or baseball
   93186  Sport and physical recreation—swimming
   93187  Sport and physical recreation—tennis
   93188  Sport and physical recreation—water skiing
   93190  Sport and physical recreation—community (not elsewhere classified)
   93192  Sport and physical recreation—boating or yachting
   93193  Sport and physical recreation—cycling
   93195  Sport and physical recreation—golf
   93199  Sport and physical recreation—netball
   93300  Amusement parks and centres operation
913Recreational facilities operation 92310  Zoological and botanic gardens operation
   92390  Nature reserve and conservation park operation
915Sporting and recreational activities (medium-risk group) 84500  Sports and physical recreation instruction
   93112  Dog racing activities
   93170  Sport and physical recreation—community rugby
   93182  Sport and physical recreation—snow skiing
   93185  Sport and physical recreation—squash or badminton
917Equine and sporting activities (medium-high risk group) 01520  Horse farming and horse agistment
   93113  Horse racing activities—harness racing
   93115  Horse racing activities—harness racing—drivers
   93174  Sport and physical recreation—community cricket
   93175  Sport and physical recreation—professional sport (not elsewhere classified)
   93194  Sport and physical recreation—professional cricket
   93198  Sport and physical recreation—motor racing
   93400  Amusement and other recreation activities (not elsewhere classified)
919Equine and sporting activities (high-risk group) 93110  Horse racing activities—thoroughbred and other (not elsewhere classified)
   93114  Horse racing activities—thoroughbred racing—jockeys
   93180  Sport and physical recreation—professional rugby
   93181  Sport and physical recreation—professional rugby league
   93196  Sporting and recreational equine activities (not elsewhere classified)
   93197  Sport and physical recreation—motor cycling
921Museums and gambling activities 92200  Museum operation
   93210  Lottery operation
   93290  Gambling activities (not elsewhere classified)
941Repair and maintenance (low-risk group) 52620  Clothing and footwear repair
   52690  Repair and maintenance (not elsewhere classified)
   78330  Electronic (except domestic appliance) and precision equipment repair and maintenance
943Repair and maintenance (medium-risk group) 28680  Machinery and equipment repair and maintenance (not elsewhere classified)
   52610  Domestic appliance repair and maintenance
   53220  Automotive electrical services
   53230  Automotive body, paint, and interior repair and maintenance
   53290  Automotive repair and maintenance (not elsewhere classified)
945Facilities maintenance and management 78650  Pest control services (except agricultural and forestry)
   78660  Cleaning services and facilities management (not elsewhere classified)
951Business and community organisations  96100  Religious organisations and services
   96210  Business and professional association services
   96220  Labour association services
   96290  Interest group services (not elsewhere classified)
953Personal and community activities 66110  Parking services
   95240  Funeral, crematorium, and cemetery services
   95260  Hairdressing and beauty services
   95270  Diet and weight-reduction centre operation
   95290  Personal services (not elsewhere classified)
   95300  Brothel-keeping, massage parlour and prostitution services
   96291  Community-based, multi-functional activities (not elsewhere classified)
   97000  Private households employing staff
955Laundries and dry cleaners 95210  Laundry and dry-cleaning services

Michael Webster,
for Clerk of the Executive Council.


Explanatory note

This note is not part of the regulations, but is intended to indicate their general effect.

These regulations update the minimum liable earnings for experience rating, create a new classification unit for the applicable levy year, amend an existing classification unit for the applicable levy year, and add 2 schedules that record the classification units that applied during the experience period.

The regulations come into force on 1 April 2012.


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

Date of notification in Gazette: 23 February 2012.


Contents

  • 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)


Notes
1 General
  • This is a reprint of the Accident Compensation (Experience Rating) Amendment Regulations 2012. The reprint incorporates all the amendments to the regulations as at 1 April 2013, as specified in the list of amendments at the end of these notes.

    Relevant provisions of any amending enactments that contain transitional, savings, or application provisions that cannot be compiled in the reprint are also included, after the principal enactment, in chronological order. For more information, see http://www.pco.parliament.govt.nz/reprints/ .

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 http://www.pco.parliament.govt.nz/editorial-conventions/ or Part 8 of the Tables of New Zealand Acts and Ordinances and Statutory Regulations and Deemed Regulations in Force.

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

    A new format of legislation was introduced on 1 January 2000. Changes to legislative drafting style have also been made since 1997, and are ongoing. To the extent permitted by section 17C of the Acts and Regulations Publication Act 1989, all 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 (Experience Rating) Regulations 2013 (SR 2013/16): regulation 24(1)