Accident Compensation (Experience Rating) Regulations 2013

  • revoked
  • Accident Compensation (Experience Rating) Regulations 2013: revoked, on 1 April 2014, by regulation 24(1) of the Accident Compensation (Experience Rating) Regulations 2014 (LI 2014/73).

Reprint
as at 1 April 2014

Coat of Arms of New Zealand

Accident Compensation (Experience Rating) Regulations 2013

(SR 2013/16)

Jerry Mateparae, Governor-General

Order in Council

At Wellington this 25th day of February 2013

Present:
His Excellency the Governor-General in Council

  • Accident Compensation (Experience Rating) Regulations 2013: revoked, on 1 April 2014, by regulation 24(1) of the Accident Compensation (Experience Rating) Regulations 2014 (LI 2014/73).


Note

Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.

Note 4 at the end of this reprint provides a list of the amendments incorporated.

These regulations are administered by the Ministry of Business, Innovation, and Employment.


Pursuant to sections 169, 329(1)(ca), (f), and (g) and (2), and 333 of the Accident Compensation Act 2001, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council and on the recommendation of the Minister for ACC, makes the following regulations.

Regulations

1 Title
  • These regulations are the Accident Compensation (Experience Rating) Regulations 2013.

2 Commencement
  • These regulations come into force on 1 April 2013.

About these regulations

3 What regulations do
  • (1) These regulations provide an experience rating system.

    (2) The experience rating system applies to the section 167(4)(a) levy or the self-employed and shareholder-employee levy that the levy payer, ie, an employer, a private domestic worker, a self-employed person, or a shareholder-employee, must pay.

    (3) The system provides for the Corporation to adjust the levy up or down, or not to adjust the levy, in line with the qualifying claims accepted for the employer's current or former employees or the private domestic worker or the self-employed person or the shareholder-employee.

    (4) An adjustment under the system is in addition to an upwards or downwards adjustment under section 175.

4 Calculations underpinning regulations
  • (1) The Corporation must make the calculations described in subclauses (3) to (6) to establish the facts to enable it to decide whether to make an adjustment (as described in regulation 3(3)) and, if it is to make an adjustment, whether the adjustment is to be up or down.

    (2) The Corporation must make the calculations for each levy payer (as described in regulation 3(2)) after the end of the claims activity period.

    (3) The Corporation must, when making calculations involving an employer who is not an accredited employer in the applicable levy year but was an accredited employer for some or all of the experience period,—

    • (a) treat claims accepted by the employer when an accredited employer as claims accepted by the Corporation; and

    • (b) treat weekly compensation paid by the employer when an accredited employer as weekly compensation paid by the Corporation; and

    • (c) treat qualifying costs of treatment paid by the employer when an accredited employer as qualifying costs of treatment paid by the Corporation.

    (4) The Corporation must calculate the number of qualifying claims in the experience period for which it has paid weekly compensation for the employer's current or former employees or the private domestic worker or the self-employed person or the shareholder-employee.

    (5) For the qualifying claims described in subclause (4), the Corporation must calculate the total number of weekly compensation days in the claims activity period.

    (6) The Corporation must calculate the number of qualifying claims in the experience period involving the death of a current or former employee of the employer or the death of the private domestic worker or the self-employed person or the shareholder-employee.

    (7) For qualifying class 2 levy payers, the Corporation must calculate the number of qualifying claims in the experience period for which the Corporation has paid an amount greater than $500 in the claims activity period for qualifying costs of treatment.

5 Tax year to which regulations apply
  • These regulations apply to the section 167(4)(a) levies and the self-employed and shareholder-employees levies that are payable for the tax year starting on 1 April 2013 and ending on 31 March 2014.

Terms used

6 Interpretation
  • In these regulations, unless the context requires another meaning,—

    applicable levy year means the 2013–14 levy year

    arrangement has the meaning given to it by section YA 1 of the Income Tax Act 2007

    claims activity period means the period made up of—

    • (a) the experience period; and

    • (b) the 6 months that—

      • (i) immediately follow the last year of the experience period; and

      • (ii) start on 1 April and end with the close of 30 September

    Corporation means the Accident Compensation Corporation continued by section 259

    experience period, for the levy year starting on 1 April 2013 and ending with the close of 31 March 2014, means the period consisting of—

    • (a) the tax year starting on 1 April 2011 and ending with the close of 31 March 2012; and

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

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

    experience rating modification means the result of applying regulations 15 and 16

    industry peer group has the meaning given to it by regulation 7

    industry size modification means the result of applying regulations 13 and 14

    levy payer,—

    • (a) in Part 1, means a qualifying class 1 levy payer in the applicable levy year:

    • (b) in Part 2, means a qualifying class 2 levy payer in the applicable levy year:

    • (c) in Part 3, means—

      • (i) an employer or a private domestic worker or a self-employed person who pays, or is liable to pay, a section 167(4)(a) levy; and

      • (ii) a self-employed person or a shareholder-employee who pays, or is liable to pay, a self-employed and shareholder-employee levy; and

      • (iii) an accredited employer

    levy risk group,—

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

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

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

    • (b) for a tax year within the experience period for which a relevant matter is the levy risk group, means a group that—

      • (i) is described in the first column of Schedule 2, 3, or 4 (whichever is applicable); and

      • (ii) consists of the classification units opposite it in the second column of that schedule

    levy year means the period starting on 1 April and ending on 31 March

    liable earnings means the sum of the earnings of an employer's employees up to the maximum earnings for each employee prescribed in the regulations made under section 329(1)(a) that apply to the applicable tax year

    minimum liable earnings, in relation to the tax years that form part of the experience period for the applicable levy year, are as follows:

    • (a) for the tax year starting on 1 April 2011 and ending with the close of 31 March 2012, $26,520:

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

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

    non-industry peer group has the meaning given to it by regulation 7

    qualifying claim

    • (a) means a claim that—

      • (i) is made under section 48 for a work-related personal injury suffered in the experience period (except for a work-related personal injury described in paragraph (b)); and

      • (ii) is accepted by the Corporation; and

    • (b) does not include a claim made for a work-related personal injury suffered in the experience period that is—

      • (i) mental injury suffered by a person in the circumstances described in section 21; or

      • (ii) personal injury caused by a work-related gradual process, disease, or infection that involves exposure to asbestos; or

      • (iii) personal injury caused by a work-related gradual process, disease, or infection that results in hearing loss

    qualifying class 1 levy payer

    • (a) means an employer who,—

      • (i) in each tax year in the experience period, paid, or was liable to pay, a section 167(4)(a) levy; and

      • (ii) in at least 1 of the tax years in the experience period, paid, or was liable to pay, a section 167(4)(a) levy of less than $10,000; and

      • (iii) in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year:

    • (b) does not include an employer described in paragraph (a) who—

      • (i) is included in a group made under regulation 18 that paid, or was liable to pay, in each tax year in the experience period, a section 167(4)(a) levy of $10,000 or more; or

      • (ii) is an accredited employer:

    • (c) means a private domestic worker who,—

      • (i) in each tax year in the experience period, paid, or was liable to pay, a section 167(4)(a) levy; and

      • (ii) in at least 1 of the tax years in the experience period, paid, or was liable to pay, a section 167(4)(a) levy of less than $10,000; and

      • (iii) in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year:

    • (d) means a self-employed person who,—

      • (i) in each tax year in the experience period, paid, or was liable to pay, either a section 167(4)(a) levy or a self-employed and shareholder-employee levy; and

      • (ii) in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year:

    • (e) means a shareholder-employee who,—

      • (i) in each tax year in the experience period, paid, or was liable to pay, a self-employed and shareholder-employee levy; and

      • (ii) in each tax year in the experience period, had liable earnings greater than the minimum liable earnings for the tax year

    qualifying class 2 levy payer

    • (a) means an employer or a private domestic worker who, in each tax year in the experience period,—

      • (ii) had liable earnings greater than the minimum liable earnings for the tax year:

    • (b) does not include an employer described in paragraph (a) who is an accredited employer:

    • (c) means a group made under regulation 18 that, in each tax year in the experience period,—

      • (ii) had liable earnings greater than the minimum liable earnings for the tax year; and

      • (iii) for the purposes of the application of Part 2 to it, is treated as if any of the following who are in the group were not in it:

        • (A) a self-employed person:

        • (B) a shareholder-employee who paid, or was liable to pay, a self-employed and shareholder levy:

        • (C) an accredited employer

    qualifying costs of treatment

    • (a) means the costs of—

      • (i) treatment described in clause 2 of Schedule 1 of the Act; and

      • (ii) any ancillary services related to treatment described in clause 3(1) of Schedule 1 of the Act; and

    • (b) does not include the costs of public health acute services

    section means a section of the Act

    section 167(4)(a) levy

    • (a) means the portion of a Work Account levy necessary to provide for the purposes referred to in section 167(4)(a):

    • (b) if a Work Account levy is adjusted under section 175 or an accreditation agreement, means the amount of the portion described in paragraph (a) before the levy is adjusted

    self-employed and shareholder-employee levy

    • (a) means the levy payable by self-employed persons and shareholder-employees to purchase and maintain weekly compensation under section 208:

    • (b) if the levy described in paragraph (a) is adjusted under section 175, means the amount of the levy before the levy is adjusted

    tax year means the period starting on 1 April and ending on 31 March

    weekly compensation day means a day within a period recorded by the Corporation as the period, or a period, of weekly compensation on a qualifying claim

    whole group

    • (a) means the group consisting of—

      • (i) employers and private domestic workers and self-employed persons who paid, or were liable to pay, a section 167(4)(a) levy in any tax year in the experience period; and

      • (ii) self-employed persons and shareholder-employees who paid, or were liable to pay, a self-employed and shareholder-employee levy in any tax year in the experience period; and

    • (b) does not include an employer described in paragraph (a)(i) who is an accredited employer

    Work Account levy means the levy payable by—

7 Meaning of industry peer group and non-industry peer group
  • (1) Industry peer group means the applicable one of the following:

    • (a) the medium industry peer group, as described in subclause (2):

    • (b) the large industry peer group, as described in subclause (3).

    (2) The medium industry peer group consists of levy payers who—

    • (a) are in the same levy risk group; and

    • (b) each have average annual liable earnings of $2 million or less.

    (3) The large industry peer group consists of levy payers who—

    • (a) are in the same levy risk group; and

    • (b) each have average annual liable earnings greater than $2 million.

    (4) Non-industry peer group means the applicable one of the following:

    • (a) the medium non-industry peer group, as described in subclause (5):

    • (b) the large non-industry peer group, as described in subclause (6).

    (5) The medium non-industry peer group consists of levy payers who each have average annual liable earnings of $2 million or less.

    (6) The large non-industry peer group consists of levy payers who each have average annual liable earnings greater than $2 million.

    (7) For the purposes of subclauses (2), (3), (5), and (6), the Corporation must calculate the average annual liable earnings of a levy payer using the following formula:

     earnings  
     3  

    (8) In the formula in subclause (7), earnings means the total of the levy payer's liable earnings in the experience period.

Part 1
Experience rating system: Qualifying class 1 levy payers

8 Discount
  • (1) This regulation applies if the number the Corporation calculates under regulation 4(4) and (6) for the levy payer is zero.

    (2) The Corporation must apply a discount of 10% to the section 167(4)(a) levy or the self-employed and shareholder-employee levy payable by the levy payer in the applicable levy year.

9 Loading
  • (1) This regulation applies if—

    • (a) the number the Corporation calculates under regulation 4(5) for the levy payer is 71 or more; or

    • (b) the number the Corporation calculates under regulation 4(6) for the levy payer is 1 or more.

    (2) The Corporation must apply a loading of 10% to the section 167(4)(a) levy or the self-employed and shareholder-employee levy payable by the levy payer in the applicable levy year.

10 No adjustment
  • (1) This regulation applies if—

    • (a) the number the Corporation calculates under regulation 4(5) for the levy payer is between 1 and 70 (inclusive); and

    • (b) the number the Corporation calculates under regulation 4(6) for the levy payer is zero.

    (2) The Corporation must not apply a discount under regulation 8 or a loading under regulation 9 to the section 167(4)(a) levy or the self-employed and shareholder-employee levy payable by the levy payer in the applicable levy year.

11 Applying grouping for this Part
  • If the Corporation's exercise of its grouping power in regulation 18 makes a group that, if it were an individual, would be a levy payer, the Corporation must—

    • (a) disregard the group; and

    • (b) apply this Part to each levy payer in the group; and

    • (c) invoice each levy payer in the group individually.

Part 2
Experience rating system: Qualifying class 2 levy payers

Formula for calculating discount, loading, or no adjustment

12 Discount, loading, or no adjustment
  • (1) To decide whether a levy payer gets a discount or loading or no adjustment, the Corporation must,—

    • (a) first, use the applicable one of the formulas in subclauses (2) and (3) or subclauses (4) to (6); and

    • (b) secondly, use the result of the formula as described in subclause (7), (8), or (9).

    Formula if levy payer in 1 levy risk group

    (2) If the Corporation's application of Schedules 1 to 4 results in a levy payer being in 1 levy risk group, the formula is—

    levy × adjustment

    (3) In the formula in subclause (2),—

    • (a) levy means the section 167(4)(a) levy payable by the levy payer in the applicable levy year:

    • (b) adjustment means the sum of the industry size modification and the experience rating modification for the applicable levy risk group.

    Formula if levy payer in 2 or more levy risk groups

    (4) If the Corporation's application of Schedules 1 to 4 results in a levy payer being in 2 or more levy risk groups, the formula is—

    total levy × weighted adjustment

    (5) In the formula in subclause (4),—

    • (a) total levy means the total reached by adding up all the section 167(4)(a) levy paid or payable by the levy payer in the applicable levy year according to each levy risk group that the levy payer is in:

    • (b) weighted adjustment means the result of the following formula:

        total adjustments for experience period  
       total levy for experience period  

    (6) In the formula in subclause (5)(b),—

    • (a) total adjustments for experience period means the total reached by doing the following:

      • (i) for each levy risk group that the levy payer is in, multiplying the section 167(4)(a) levy paid or payable by the levy payer in the experience period by the sum of the industry size modification and the experience rating modification; and

      • (ii) adding up the results of the calculations in subparagraph (i):

    • (b) total levy for experience period means the total reached by adding up all the section 167(4)(a) levy paid or payable by the levy payer in the experience period according to each levy risk group that the levy payer is in.

    Result of formula

    (7) If the result is a negative number, the Corporation must apply a discount equivalent to the negative number to the section 167(4)(a) levy payable by the levy payer in the applicable levy year.

    (8) If the result is a positive number, the Corporation must apply a loading equivalent to the positive number to the section 167(4)(a) levy payable by the levy payer in the applicable levy year.

    (9) If the result is zero, the Corporation must not apply a discount or a loading to the section 167(4)(a) levy payable by the levy payer in the applicable levy year.

13 Industry size modification
  • (1) The Corporation must calculate the industry size modification using the following formula:

     industry peers – levy peers  ×weighting  
     levy peers   

    (2) In the formula in subclause (1),—

    • (a) industry peers means the experience rate of the applicable industry peer group calculated using the formula in subclauses (3) and (4):

    • (b) levy peers means the experience rate of the whole group that is in the same levy risk group as the applicable industry peer group calculated using the formula in subclauses (5) and (6):

    • (c) weighting means the weighting calculated using the formula in subclauses (7) and (8).

    Industry peers

    (3) The Corporation must calculate the experience rate of the applicable industry peer group using the following formula:

       compensation days   
      earnings  

    (4) In the formula in subclause (3),—

    • (a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payers in the applicable industry peer group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days:

    • (b) earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.

    Levy peers

    (5) The Corporation must calculate the experience rate of the whole group that is in the same levy risk group as the applicable industry peer group using the following formula:

       compensation days   
      earnings  

    (6) In the formula in subclause (5),—

    • (a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the whole group in the applicable levy risk group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days:

    • (b) earnings means the total of the liable earnings of the whole group in the applicable levy risk group in the experience period.

    Weighting

    (7) The Corporation must calculate the weighting using the following formula:

      industry peer group earnings  
      risk group earnings  

    (8) In the formula in subclause (7),—

    • (a) industry peer group earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period:

    • (b) risk group earnings means the total of the liable earnings of the whole group in the applicable levy risk group in the experience period.

14 Industry size modification: when result of calculation must be disregarded
  • (1) If the industry size modification calculated using the formula in regulation 13 is greater than 0.15, the Corporation must disregard the result and treat the industry size modification as 0.15.

    (2) If the industry size modification calculated using the formula in regulation 13 is less than –0.15, the Corporation must disregard the result and treat the industry size modification as –0.15.

15 Experience rating modification
  • (1) The Corporation must calculate the experience rating modification using the following formula:

    [(rehabilitation component × 0.75) + (risk management component × 0.25)] × off-balance adjustment

    (2) In the formula in subclause (1),—

    • (a) rehabilitation component means the rehabilitation component calculated using the formula in subclauses (4) to (11):

    • (b) risk management component means the risk management component calculated using the formula in subclauses (12) to (19):

    • (c) off-balance adjustment means the adjustment that is—

      • (i) required to ensure that the aggregate value of discounts equals the aggregate value of loadings to be applied to section 167(4)(a) levies payable by levy payers in the applicable levy year; and

      • (ii) applied as described in subclause (20).

    Weighting for use in calculating rehabilitation component and risk management component

    (3) For the weighting referred to in subclauses (5)(c) and (13)(c), the Corporation must either calculate it using the formulas in paragraphs (a) to (h) or use the weighting in paragraph (i), as follows:

    • (a) if the liable earnings of the levy payer in the experience period are $2,000,000 or less, the weighting is the result of—

          
       5% ×liable earnings 
       $2,000,000 
    • (b) if the liable earnings of the levy payer in the experience period are over $2,000,000 and equal to or under $5,000,000, the weighting is the result of—

          
       5% + {5% ×liable earnings − $2,000,000 
       $3,000,000} 
    • (c) if the liable earnings of the levy payer in the experience period are over $5,000,000 and equal to or under $10,000,000, the weighting is the result of—

          
       10% + {5% ×liable earnings − $5,000,000 
       $5,000,000} 
    • (d) if the liable earnings of the levy payer in the experience period are over $10,000,000 and equal to or under $20,000,000, the weighting is the result of—

          
       15% + {5% ×liable earnings − $10,000,000 
       $10,000,000} 
    • (e) if the liable earnings of the levy payer in the experience period are over $20,000,000 and equal to or under $50,000,000, the weighting is the result of—

          
       20% + {10% ×liable earnings − $20,000,000 
       $30,000,000} 
    • (f) if the liable earnings of the levy payer in the experience period are over $50,000,000 and equal to or under $100,000,000, the weighting is the result of—

          
       30% + {10% ×liable earnings − $50,000,000 
       $50,000,000} 
    • (g) if the liable earnings of the levy payer in the experience period are over $100,000,000 and equal to or under $200,000,000, the weighting is the result of—

          
       40% + {10% ×liable earnings − $100,000,000 
       $100,000,000} 
    • (h) if the liable earnings of the levy payer in the experience period are over $200,000,000 and equal to or under $1,350,000,000, the weighting is the result of—

          
       50% + {50% ×liable earnings − $200,000,000 
       $1,150,000,000} 
    • (i) if the liable earnings of the levy payer in the experience period are over $1,350,000,000, the weighting is 100%.

    Rehabilitation component

    (4) The Corporation must calculate the rehabilitation component using the following formula:

      (payer's rate – payers' rate) ×weighting 
      payers' rate  

    (5) In the formula in subclause (4),—

    • (a) payer's rate means the experience rate of the levy payer for the applicable levy risk group calculated using the formula in subclauses (6) and (7):

    • (b) payers' rate means the experience rate of the levy payers in the applicable industry peer group calculated using the formula in subclauses (8) and (9):

    • (c) weighting means the weighting provided by subclause (3).

    (6) The Corporation must calculate the experience rate of the levy payer for the applicable levy risk group using the following formula:

       compensation days   
      earnings  

    (7) In the formula in subclause (6),—

    • (a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payer in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days:

    • (b) earnings means the total of the levy payer's liable earnings in the experience period.

    (8) The Corporation must calculate the experience rate of the levy payers in the applicable industry peer group using the following formula:

       compensation days   
      earnings  

    (9) In the formula in subclause (8),—

    • (a) compensation days means the total number of weekly compensation days in the claims activity period for the qualifying claims of the levy payers in the applicable industry peer group in the experience period, but with any qualifying claim exceeding 365 days being counted as 365 days:

    • (b) earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.

    Rehabilitation component: when result of calculation must be disregarded

    (10) If the rehabilitation component calculated using the formula in subclauses (4) to (9) is greater than 0.35, the Corporation must disregard the result and treat the component as 0.35.

    (11) If the rehabilitation component calculated using the formula in subclauses (4) to (9) is less than –0.35, the Corporation must disregard the result and treat the component as –0.35.

    Risk management component

    (12) The Corporation must calculate the risk management component using the following formula:

      (payer's rate – payers' rate) ×weighting 
      payers' rate  

    (13) In the formula in subclause (12),—

    • (a) payer's rate means the experience rate of the levy payer for the applicable levy risk group calculated using the formula in subclauses (14) and (15):

    • (b) payers' rate means the experience rate of the levy payers in the applicable industry peer group calculated using the formula in subclauses (16) and (17):

    • (c) weighting means the weighting provided by subclause (3).

    (14) The Corporation must calculate the experience rate of the levy payer for the applicable levy risk group using the following formula:

      claims and deaths   
      earnings  

    (15) In the formula in subclause (14),—

    • (a) claims and deaths means the sum of—

      • (i) the number of the qualifying claims of the levy payer in the experience period for which the Corporation paid an amount greater than $500 in the claims activity period for qualifying costs of treatment; and

      • (ii) the number of the qualifying claims of the levy payer in the experience period involving the death of a current or former employee of the employer or the death of the private domestic worker:

    • (b) earnings means the total of the levy payer's liable earnings in the experience period.

    (16) The Corporation must calculate the experience rate of the levy payers in the applicable industry peer group using the following formula:

      claims and deaths   
      earnings  

    (17) In the formula in subclause (16),—

    • (a) claims and deaths means the sum of—

      • (i) the number of the qualifying claims of the levy payers in the applicable industry peer group in the experience period for which the Corporation paid an amount greater than $500 in the claims activity period for qualifying costs of treatment; and

      • (ii) the number of the qualifying claims of the levy payers in the applicable industry peer group in the experience period involving the death of a current or former employee of an employer or the death of a private domestic worker:

    • (b) earnings means the total of the liable earnings of the levy payers in the applicable industry peer group in the experience period.

    Risk management component: when result of calculation must be disregarded

    (18) If the risk management component calculated using the formula in subclauses (12) to (17) is greater than 0.35, the Corporation must disregard the result and treat the component as 0.35.

    (19) If the risk management component calculated using the formula in subclauses (12) to (17) is less than –0.35, the Corporation must disregard the result and treat the component as –0.35.

    Off-balance adjustment

    (20) The Corporation must apply the off-balance adjustment by,—

    • (a) first, calculating the off-balance adjustment for the applicable non-industry peer group; and

    • (b) secondly, applying the off-balance adjustment to each levy payer in the applicable non-industry peer group in proportion to the unadjusted experience rating modification for the levy payer.

16 Experience rating modification: when result of calculation must be disregarded
  • (1) If the experience rating modification calculated using the formula in regulation 15 is greater than 0.35, the Corporation must disregard the result and treat the experience rating modification as 0.35.

    (2) If the experience rating modification calculated using the formula in regulation 15 is less than –0.35, the Corporation must disregard the result and treat the experience rating modification as –0.35.

17 Applying grouping for this Part
  • If the Corporation's exercise of its grouping power in regulation 18 makes a group that is a levy payer, the Corporation must—

    • (a) apply this Part to the group to decide whether to make an adjustment as described in regulation 3(3) and, if it is to make an adjustment, whether the adjustment is to be up or down; and

    • (b) apply the decision to each levy payer in the group; and

    • (c) invoice each levy payer in the group individually.

Part 3
Powers needed to make system work

18 Grouping levy payers
  • (1) This regulation applies to the situations of levy payers on 1 April and empowers the Corporation to group the levy payers for the applicable levy year starting on that date.

    (2) If levy payers are companies that are associated persons under section YB 2 of the Income Tax Act 2007, the Corporation may group the companies as 1 levy payer.

    (3) If levy payers are companies and persons other than companies that are associated persons under section YB 3 of the Income Tax Act 2007, the Corporation may group the companies and persons as 1 levy payer.

    (4) If levy payers are trustees of trusts that are associated persons under section YB 7 of the Income Tax Act 2007, the Corporation may group the trustees as 1 levy payer.

    (5) If levy payers are trustees of trusts and settlors of the trusts that are associated persons under section YB 8 of the Income Tax Act 2007, the Corporation may group the trustees and settlors as 1 levy payer.

    (6) If levy payers are partnerships and partners in the partnerships that are associated persons under section YB 12 of the Income Tax Act 2007, the Corporation may group the partnerships and partners as 1 levy payer.

    (7) If levy payers are persons who are associated persons under section YB 14 of the Income Tax Act 2007, the Corporation may group the persons as 1 levy payer.

    (8) In applying the relevant section of the Income Tax Act 2007, the Corporation must disregard references in it to any of sections YB 4, YB 5, YB 6, YB 9, and YB 11 of the Income Tax Act 2007.

    (9) If a levy payer submits tax returns that cover the levy payer's employees and the employees of another levy payer as if they were the levy payer's employees, the Corporation may group the levy payers as 1 levy payer.

    (10) If the Corporation's application of this regulation results in a levy payer being in 2 or more groups, the Corporation must decide the group in which to put the levy payer, having regard to the following:

    • (a) which group has the greatest influence over the levy payer's workplace safety; and

    • (b) which group exerts the greatest management or other control over the levy payer's workplace.

    (11) The Corporation must not group levy payers solely on the ground that the levy payers are under the control of the Crown or have shareholding Ministers.

19 Attributing information about earnings and claims
  • (1) This regulation applies to information about a levy payer's liable earnings and qualifying claims.

    (2) When a levy payer transfers all or part of its business as a going concern, the Corporation must attribute the information to the transferee.

    (3) When levy payers amalgamate, the Corporation must attribute the information to the amalgamated levy payer.

    (4) When a levy payer ceases to carry out an activity for which all or part of the levy was paid, the Corporation must continue to attribute the information to the levy payer.

    (5) When a levy payer leaves a group of levy payers, the Corporation must attribute the information to the levy payer.

    (6) When a levy payer that is part of a group ceases to operate, the Corporation must attribute the information to the group.

    (7) This regulation does not apply if the transfer, amalgamation, or ceasing was effected before 1 April 2011.

20 Disregarding arrangements
  • (1) The Corporation may disregard an arrangement made for the purpose, or that has the effect, of altering, directly or indirectly, the result of the application of regulations 8 to 17 to the levy payer.

    (2) The Corporation may disregard an arrangement made for the purpose, or that has the effect, of avoiding being placed in a group, or in a particular group, under regulation 18.

    (3) The Corporation may disregard an arrangement made for the purpose, or that has the effect, of avoiding the application of regulation 19 to the levy payer.

21 Using and disclosing information
  • (1) This regulation applies to a levy payer who is an employer.

    (2) For the purposes of applying these regulations to the levy payer, the Corporation may use information it holds about a claim made by a current or former employee of the levy payer, whether the claim was made before the claimant became an employee or while the claimant was an employee.

    (3) The Corporation may disclose to the levy payer any information about a claim made by a current or former employee of the levy payer that the Corporation uses for the purposes of applying these regulations to the levy payer.

22 Collecting information
  • (1) The Corporation may require a levy payer to—

    • (a) provide the information the Corporation needs to apply regulation 18 or 19 to the levy payer:

    • (b) confirm or deny the correctness of information that the Corporation holds about the levy payer and proposes to use to apply regulation 18 or 19 to the levy payer.

    (2) The Corporation may specify—

    • (a) the form in which the levy payer must respond to the requirement:

    • (b) the period within which the levy payer must respond to the requirement.

    (3) If the levy payer does not respond to the requirement in the form and time specified, the Corporation may use the information it holds about the levy payer to apply the regulation to the levy payer.

23 Declaring adverse event
  • (1) The Minister may declare that an event is an adverse event for the purposes of these regulations.

    (2) The Minister must make the declaration by publishing a notice in the Gazette.

    (3) Part 1 or 2 applies to a qualifying claim resulting directly or indirectly from the adverse event only if the person whose levy is affected contributed materially to the injury for which the qualifying claim is made.

24 Revocation and saving

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
   28520 Electric cable and wire 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) 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
   29220 Metal furniture 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)
   78621  Labour supply services (on-hired staff—non-office work—including less than 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
  52331  Houseware retailing
   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)
   52595  Non-store retailing
   52597  Retail commission-based buying or selling (or both)
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
   52520  Antique and used goods retailing
   52530  Garden supplies retailing
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, 106, or 115
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 (including franchisors)
   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
   93400 Amusement and other recreation activities (not elsewhere classified)
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
   93194  Sport and physical recreation—professional cricket
   93198  Sport and physical recreation—motor racing
   93410 Alpine and white water recreation activities
919Equine and sporting activities (high-risk group) 93110  Horse racing activities—thoroughbred and other (not elsewhere classified)
   93114  Horse racing activities—thoroughbred racing—jockeys
   93175 Sport and physical recreation—professional sport (not elsewhere classified)
   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 2011 to 31 March 2012

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
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 and marina operators
   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 year 1 April 2010 to 31 March 2011

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
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 4
Levy risk groups for experience period tax year 1 April 2009 to 31 March 2010

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
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, which come into force on 1 April 2013, revoke and replace the Accident Compensation (Experience Rating) Regulations 2011 (the 2011 regulations). Experience rating adjusts the amount of a person's work account levy in line with the accident compensation claims attributable to the person that are payable from the work account and that qualify for experience rating. The 2011 regulations are saved and will continue to apply for the purposes of calculating adjustments to a person's work account levy for the 2011–2012 and the 2012–13 levy years.

The main differences between these regulations and the 2011 regulations are as follows:

  • Part 4 (which defined terms relevant to previous levy years) is omitted. Terms that are relevant to the 2013–2014 levy year are defined in regulation 6. In particular, the definitions of applicable levy year, experience period, levy risk group, and minimum liable earnings have been updated:

  • Schedule 1 is new. It sets out the classification units and levy risk groups to apply in the 2013–2014 levy year. This schedule incorporates the following changes to Schedule 1 of the 2011 regulations:

    • new CU 02195 (horticultural contracting and labour supply services) is created in levy risk group 010:

    • CU 66230 (port and water transport terminal and marina operations) is updated to remove the reference to marina operators, which will instead by covered by CU 93120:

    • new CU 93410 (alpine and white water recreation activities) is created in levy risk group 917 and CU 93400 (amusement and other recreation activities (not elsewhere classified)) is moved into levy risk group 911:

    • CU 77300 (non-financial assets leasing and investment) is renamed by adding “(including franchisors)” to clarify that this CU includes franchisors:

    • CU 64050, which relates to air operations under certain Civil Aviation Rules, is updated to recognise new Part 115 of the Civil Aviation Rules (relating to adventure aviation):

    • CU 93175 (sport and physical recreation—professional sport (not elsewhere classified)) is moved from levy risk group 917 to levy risk group 919:

    • CU 52331 (houseware retailing), CU 52595 (non-store retailing), and CU 52597 (retail commission-based buying or selling (or both)) all move from levy risk group 428 to levy risk group 426:

    • CU 28520 (electric cable and wire manufacturing) is moved from levy risk group 241 to levy risk group 231:

    • CU 29220 (metal furniture manufacturing) is moved from levy risk group 243 to levy risk group 241:

  • Schedule 2 is also new. It sets out the classification units and levy risk groups that applied in the 2011–2012 levy year:

  • Schedule 3 sets out the classification units and levy risk groups that applied in the 2010–2011 levy year. (It is the same as Schedule 2 of the 2011 regulations.):

  • Schedule 4 sets out the classification units and levy risk groups that applied in the 2009–2010 levy year. (It is the same as Schedule 3 of the 2011 regulations.)


Issued under the authority of the Legislation Act 2012.

Date of notification in Gazette: 28 February 2013.


Accident Compensation (Experience Rating) Regulations 2014

(SR 2014/73)

Jerry Mateparae, Governor-General

Order in Council

At Wellington this 17th day of March 2014

Present:
His Excellency the Governor-General in Council

Pursuant to sections 169, 329(1)(ca), (f), and (g) and (2), and 333 of the Accident Compensation Act 2001, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council and on the recommendation of the Minister for ACC, makes the following regulations.

Regulations

2 Commencement
  • These regulations come into force on 1 April 2014.

24 Revocation and saving
  • (1) The Accident Compensation (Experience Rating) Regulations 2013 (SR 2013/16) are revoked.

    (2) Despite subclause (1), the Accident Compensation (Experience Rating) Regulations 2013 continue to apply as if they had not been revoked to the levy year starting on 1 April 2013 and ending on 31 March 2014.

    (3) The Accident Compensation (Experience Rating—Canterbury Adverse Event) Notice 2011 continues to apply for the purposes of these regulations, the Accident Compensation (Experience Rating) Regulations 2011, and the Accident Compensation (Experience Rating) Regulations 2013.

Michael Webster,
for Clerk of the Executive Council.

Date of notification in Gazette: 20 March 2014.


Reprints notes
1 General
  • This is a reprint of the Accident Compensation (Experience Rating) Regulations 2013 that incorporates all the amendments to those regulations as at the date of the last amendment to them.

2 Legal status
  • Reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by any amendments to that enactment. Section 18 of the Legislation Act 2012 provides that this reprint, published in electronic form, has the status of an official version under section 17 of that Act. A printed version of the reprint produced directly from this official electronic version also has official status.

3 Editorial and format changes
4 Amendments incorporated in this reprint
  • Accident Compensation (Experience Rating) Regulations 2014 (LI 2014/73): regulation 24