Accident Compensation (Experience Rating) Regulations 2015

  • revoked
  • Accident Compensation (Experience Rating) Regulations 2015: revoked, on 1 April 2016, by regulation 24(1) of the Accident Compensation (Experience Rating) Regulations 2016 (LI 2016/29).

Reprint as at 1 April 2016

Coat of Arms of New Zealand

Accident Compensation (Experience Rating) Regulations 2015

(LI 2015/38)

Accident Compensation (Experience Rating) Regulations 2015: revoked, on 1 April 2016, by regulation 24(1) of the Accident Compensation (Experience Rating) Regulations 2016 (LI 2016/29).

Jerry Mateparae, Governor-General

Order in Council

At Wellington this 23rd day of February 2015

Present:
The Right Hon John Key presiding in Council

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 made after complying with the consultation requirements of sections 330 and 331 of that Act, makes the following regulations.

Regulations

1 Title

These regulations are the Accident Compensation (Experience Rating) Regulations 2015.

2 Commencement

These regulations come into force on 1 April 2015.

About these regulations

3 What these 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 upward or downward 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 upward or downward.

(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-employee levies that are payable for the tax year starting on 1 April 2015 and ending on 31 March 2016.

Terms used

6 Interpretation

In these regulations, unless the context otherwise requires,—

applicable levy year means the 2015–16 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 2015 and ending with the close of 31 March 2016, means the period consisting of—

(a)

the tax year starting on 1 April 2013 and ending with the close of 31 March 2014; and

(b)

the tax year starting on 1 April 2012 and ending with the close of 31 March 2013; and

(c)

the tax year starting on 1 April 2011 and ending with the close of 31 March 2012

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 2013 and ending with the close of 31 March 2014, $28,080:

(b)

for the tax year starting on 1 April 2012 and ending with the close of 31 March 2013, $27,040:

(c)

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

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,—

(i)

paid, or was liable to pay, a section 167(4)(a) levy of $10,000 or more; and

(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,—

(i)

paid, or was liable to pay, a section 167(4)(a) levy of $10,000 or more; and

(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 or part-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; but

(b)

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

Work Account levy means the levy payable by—

(a)

an employer under section 168:

(b)

a private domestic worker under section 168A:

(c)

a self-employed person under section 168B.

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

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) ÷ levy peers] × weighting

(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 (LE) of the levy payer in the experience period are $2,000,000 or less, the weighting is the result of—

0.05 × √(LE ÷ $2,000,000)

(b)

if the liable earnings (LE) 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% + {0.05 × √[(LE – $2,000,000) ÷ $3,000,000]}

(c)

if the liable earnings (LE) 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% + {0.05 × √[(LE – $5,000,000) ÷ $5,000,000]}

(d)

if the liable earnings (LE) 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% + {0.05 × √[(LE – $10,000,000) ÷ $10,000,000]}

(e)

if the liable earnings (LE) 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% + {0.1 × √[(LE – $20,000,000) ÷ $30,000,000]}

(f)

if the liable earnings (LE) 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% + {0.1 × √[(LE – $50,000,000) ÷ $50,000,000]}

(g)

if the liable earnings (LE) 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% + {0.1 × √[(LE – $100,000,000) ÷ $100,000,000]}

(h)

if the liable earnings (LE) 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% + {0.5 × √[(LE – $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) ÷ payers’ rate] × weighting

(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 0.60, the Corporation must disregard the result and treat the component as 0.60.

(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) ÷ payers’ rate] × weighting

(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 0.60, the Corporation must disregard the result and treat the component as 0.60.

(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 0.60, the Corporation must disregard the result and treat the experience rating modification as 0.60.

(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, leaving, 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 put 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

(2)

Despite subclause (1), the Accident Compensation (Experience Rating) Regulations 2014 continue to apply as if they had not been revoked to the levy year starting on 1 April 2014 and ending on 31 March 2015.

(3)

The Accident Compensation (Experience Rating—Canterbury Adverse Event) Notice 2011 and the Accident Compensation (Experience Rating—Hobsonville Adverse Event) Notice 2014 continue to apply for the purposes of these regulations, the Accident Compensation (Experience Rating) Regulations 2011, the Accident Compensation (Experience Rating) Regulations 2013, and the Accident Compensation (Experience Rating) Regulations 2014.

Schedule 1 Levy risk groups for applicable levy year

r 6

Levy risk groupsClassification units
010Fruit, vegetable, grain, plant, and crop growing01110Nursery production
01111Turf growing
01120Floriculture production
01130Vegetable growing
01140Grape growing
01150Apple and pear growing
01160Stone fruit growing
01170Kiwifruit growing
01180Olive growing
01190Fruit and tree nut growing (not elsewhere classified)
01191Citrus fruit growing
01192Berry fruit growing
01210Grain growing
01690Crop growing (not elsewhere classified)
01692Mushroom growing
02195Horticultural contracting and labour supply services
012Poultry farming01410Poultry farming (meat)
01420Poultry farming (eggs)
014Other livestock farming01510Pig farming
01530Deer farming
01590Livestock farming (not elsewhere classified)
01593Beekeeping
016Beef and sheep farming01220Grain and sheep or grain and beef cattle farming
01230Sheep and beef cattle farming
01240Sheep farming
01250Beef cattle farming
018Dairy cattle farming01300Dairy cattle farming
021Agriculture and fishing services and aquaculture02190Agriculture and fishing support services (not elsewhere classified)
03021Forest product and moss gathering and processing
04210Offshore aquaculture
04220Onshore aquaculture
025Ocean and coastal fishing04110Rock lobster and crab fishing or potting
04120Prawn fishing
04130Fish trawling, seining, and netting (including processing on board)
04150Line fishing (including processing on board)
04190Fishing (not elsewhere classified)
041Forestry, hunting, and trapping02200Hunting and trapping
03010Forestry
03020Logging
03030Forestry support services (excluding tree cutting and felling)
051Shearing02120Shearing services
081Exploration and mining11010Coal mining
13110Iron ore mining
13140Gold ore mining
13150Mineral sand mining
13170Silver, lead, and zinc ore mining
13190Metal ore mining (not elsewhere classified)
14110Gravel and sand quarrying
14190Construction material mining (not elsewhere classified)
14200Mining and quarrying (not elsewhere classified)
15110Petroleum and natural gas exploration
15130Mineral exploration
15200Mining support services (not elsewhere classified)
110Sugar, confectionery, and crisps manufacturing and packaging21710Sugar manufacturing
21720Confectionery manufacturing
21795Potato crisps and corn crisps manufacturing
78670Packaging services
112Primary produce processing and manufacturing21130Cured meat and smallgoods manufacturing
21210Milk and cream processing
21220Ice cream manufacturing
21290Cheese and other dairy product manufacturing (not elsewhere classified)
113Bread and baking ingredients manufacturing21520Cereal, pasta, and baking-mix manufacturing
21610Bread manufacturing (factory-based)
114Food and animal feeds manufacturing21620Cake and pastry manufacturing (factory-based)
21630Biscuit manufacturing (factory-based)
21740Prepared animal and bird feed manufacturing
21790Food product manufacturing (not elsewhere classified)
116Fruit, vegetable, and oil processing21300Fruit and vegetable processing
21400Oil and fat manufacturing
117Seafood, poultry, and grain product manufacturing21120Poultry processing
21510Grain mill product manufacturing
21730Seafood processing (other than on-board vessels)
119Meat processing21110Meat processing
121Beverage and tobacco product manufacturing21810Soft drink, cordial, and syrup manufacturing
21820Beer manufacturing
21830Wine and alcoholic beverage manufacturing (not elsewhere classified)
21840Spirit manufacturing
21900Cigarette and tobacco product manufacturing
131Textile and rubber product manufacturing22210Cut and sewn textile product manufacturing
22290Textile finishing and textile product manufacturing (not elsewhere classified)
22390Knitted product manufacturing
22420Clothing manufacturing
22500Footwear manufacturing
22620Leather and leather substitute goods manufacturing
25510Tyre manufacturing
25590Natural rubber product manufacturing
133Textile and textile product manufacturing22120Synthetic textile manufacturing
22140Natural textile manufacturing
22220Textile floor-covering manufacturing
22230Rope, cordage, and twine manufacturing
135Skin and hide processing22110Wool scouring
22611Leather tanning, fellmongery, and fur dressing
141Wood products manufacturing and dealing23210Veneer and plywood manufacturing
23230Wooden structural fittings and components manufacturing
23290Wood product manufacturing (not elsewhere classified)
29190Prefabricated wooden building manufacturing
45310Timber wholesaling
52592Firewood, coal, and coke retailing
143Timber processing23110Log sawmilling
23120Wood chipping
23130Timber resawing and dressing
151Paper and paper product manufacturing23310Pulp, paper, and paperboard manufacturing
23330Corrugated paperboard and paperboard container manufacturing
23340Paper bag and sack manufacturing
24110Paper stationery manufacturing
153Paper product and wood panel manufacturing23220Reconstituted wood product manufacturing
23390Converted paper product manufacturing (not elsewhere classified)
23391Sanitary paper product manufacturing
161Printing and associated services24120Printing
24130Printing support services
171Petroleum, gas, and inorganic chemical products12000Oil and gas extraction
25100Petroleum refining and petroleum fuel manufacturing
25320Industrial gas manufacturing
25350Basic inorganic chemical manufacturing
65010Pipeline transport
173Petroleum and chemical products (medium-risk group)25200Petroleum and coal product manufacturing (not elsewhere classified)
25310Fertiliser manufacturing
25330Synthetic resin and synthetic rubber manufacturing
25360Basic polymer manufacturing (not elsewhere classified)
181Organic chemicals and chemical products25340Basic organic chemical manufacturing
25410Explosives manufacturing
25420Paint and coatings manufacturing
25490Basic chemical product manufacturing (not elsewhere classified)
25491Adhesive manufacturing
183Pharmaceutical and chemical product manufacturing25430Human pharmaceutical and medicinal product manufacturing
25431Veterinary pharmaceutical and medicinal product manufacturing
25440Pesticide manufacturing
25450 Cleaning compound manufacturing
25460 Cosmetic and toiletry preparation manufacturing
191Plastic products25610 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 products26100 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 products26290 Ceramic product manufacturing (not elsewhere classified)
26330 Ready-mixed concrete manufacturing
211Non-ferrous metals and products manufacturing27210 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
27630Nut, bolt, screw, and rivet manufacturing
213Iron and steel manufacturing27110 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 training27510 Metal container manufacturing (not elsewhere classified)
27620 Spring and wire product manufacturing
84330 Modern Apprenticeship Co-ordinators employing apprentices
222Aluminium and metal products27310 Aluminium rolling, drawing, and extruding
27420 Architectural aluminium product manufacturing
45220 Metal and mineral wholesaling
224Sheet metal products27430 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 industries27410 Structural steel fabricating
27490 Structural metal product manufacturing (not elsewhere classified)
231Aviation, electronic, and electrical manufacturing28240 Aircraft manufacturing and repair services
28490 Electronic equipment manufacturing (not elsewhere classified)
28510 Domestic appliance manufacturing (not elsewhere classified)
28511 Whiteware appliance manufacturing
28520Electric cable and wire manufacturing
28540 Electric lighting equipment manufacturing
28590 Electrical equipment manufacturing (not elsewhere classified)
233Automotive and transport manufacturing28110 Motor vehicle manufacturing
28130 Automotive electrical components manufacturing
28190 Motor vehicle parts manufacturing (not elsewhere classified)
28290 Transport equipment manufacturing (not elsewhere classified)
235Shipbuilding28210 Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over)
237Boatbuilding28220 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)
28640Machine 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
29220Metal 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 manufacturing29210 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 supply36102 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 infrastructure36101 Electricity line-system operation
36200 Gas supply
37010 Water supply
37020 Sewerage and drainage services
41221 Utility and communications network construction and maintenance services
291Waste services96340 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 construction41110 House construction
311Road and bridge construction41210 Road and bridge construction
313Heavy and civil engineering construction41220 Heavy and civil engineering construction (not elsewhere classified)
315Land development services41222 Land development and subdivision
42100 Site preparation services
320Agricultural, plumbing, and homeware goods wholesaling45190 Agricultural product wholesaling (not elsewhere classified)
45391 Plumbing goods wholesaling
47320 Furniture and floor-coverings wholesaling
47390 Kitchenware and diningware wholesaling
321Electrical services42320 Electrical services (including telecommunication services within buildings)
322Heating, ventilation, and alarm services42330 Air conditioning and heating services
42341 Fire and security alarm installation services
323Plumbing and building completion services42310 Plumbing services
42592 Building completion services—all trades subcontracted
324Painting and decorating services42440 Painting and decorating services
326Construction and building trade services42101 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 services42220 Bricklaying services
42230 Roofing services
42240 Structural steel erection services
331Petroleum product and specialty wholesaling45210 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 wholesaling45120 Cereal grain wholesaling
47150 Fruit and vegetable wholesaling
47190 Grocery wholesaling (not elsewhere classified)
47191 Grocery wholesaling—multiple product ranges
341Electrical and electronic goods wholesaling46150 Electrical and electronic goods wholesaling (not elsewhere classified)
343Specialised machinery and equipment wholesaling46190 Food and other specialised industrial machinery and equipment wholesaling
345Hardware goods wholesaling45390 Hardware goods wholesaling (not elsewhere classified)
351Vehicle and machinery wholesaling46110 Agricultural and construction machinery wholesaling
46220 Commercial vehicle wholesaling
361Fish, meats, and dairy produce wholesaling47110 Meat, poultry, and smallgoods wholesaling
47130 Dairy produce wholesaling
47140Fish 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 and support services47990 Wholesaling (not elsewhere classified)
51110In-store retail support services
391Car retailing53110 Car retailing (including associated vehicle servicing)
393Motor trade wholesaling and retailing46221 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 services46240 Motor vehicle dismantling and used-part wholesaling
53240 Tyre retailing
411Food retailing21640 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 retailing52510 Pharmaceutical, cosmetic, and toiletry goods retailing
95220 Photographic film processing
422Clothing and footwear retailing52210 Clothing retailing
52220 Footwear retailing
424Retail trade (low-risk group)52350 Entertainment media retailing
52410 Sport and camping equipment retailing
52430 Newspaper and new and used 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)52100Department 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
52590Store-based retailing (not elsewhere classified)
52595 Non-store retailing
52597 Retail commission-based buying or selling (or both)
428Store and non-store retailing52230 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 services57100 Accommodation
57200 Pubs, taverns, and bars
57400 Clubs (hospitality)
451Catering and meal services51250 Takeaway food services
51270 Catering services
57300 Cafes and restaurants
461Road passenger and rail transport61210 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 transport61100 Road freight transport
491Air transport and support services64010 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 Part 101, 103, 104, 105, 106, or 115
501Water and scenic transport63010 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 services71110Postal services
71120 Courier pick-up and delivery services
521Travel, customs, and shipping agency services66410 Travel agency and tour arrangement services
66440 Customs and shipping agents and freight-forwarding services (no handling of goods)
523Other transport and transport services65090 Transport (not elsewhere classified)
66190 Transport support services (not elsewhere classified)
66420 Freight-forwarding services and customs and shipping agents (including handling of goods)
525Stevedoring66210 Stevedoring services
531Warehousing and storage67010 Grain storage services
67090Warehousing and storage services (not elsewhere classified)
541Publishing24211 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 services71200 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 services73100 Central banking
73210Banking
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 services77301 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 services77420 Motor vehicle and transport equipment rental and hiring (not elsewhere classified)
77430Heavy machinery and scaffolding rental and hiring
671Real estate services77200 Real estate services
77300 Non-financial assets leasing and investment (including franchisors)
673Property development and operation77110 Residential property operators and developers (excluding construction)
77120 Non-residential property operators and developers (excluding construction)
691Advertising and photographic services78510 Advertising services
95230 Professional photographic services
693Design and engineering services78210 Architectural services
78220 Surveying and mapping services
78230 Engineering design and engineering consulting services
78520 Specialised design services (not elsewhere classified)
91111Post-production and digital visual effects services
695Scientific research services78100 Scientific research services
697Scientific and veterinary services78290 Scientific testing and analysis services
78291 Professional, scientific, and technical services (not elsewhere classified)
86400 Veterinary services
701Computer services78340 Computer systems design and related services
720Legal services78410 Legal services
721Accounting services78420 Accounting services
723Management and consulting services78550 Management services and related consulting services
78560 Corporate head office management services
724Business support services61231 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 services78540 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 administration81110 Central government administration (not elsewhere classified)
81300 Foreign government representation
753Local government, public order, and regulatory services81130 Local government administration (not elsewhere classified)
96360 Public order and safety services (not elsewhere classified)
96400 Regulatory services (licensing and inspection) (not elsewhere classified)
755Justice81200 Justice
87292 Parole or probationary services
761Defence82000 Defence
771Police services96310 Police services
773Inspection, investigation, and security services21111 Meat and food inspection services
78640 Investigation and security services
775Corrective services96320 Correctional and detention services
777Fire and emergency services96330 Fire protection and other emergency services (except police and ambulance services)
801Primary and secondary education84210 Primary education
84220 Secondary education
84230 Combined primary and secondary education
84240 Special-school education
811Tertiary education84310 Higher education (undergraduate and postgraduate courses)
84320 Technical and vocational education and training
821Community and arts education84400 Adult, community, and other education (not elsewhere classified)
84600 Arts education
841Hospital and midwifery services86110 Hospitals (except psychiatric hospitals)
86120 Psychiatric hospitals and psychiatric services (not elsewhere classified)
86132 Midwifery services
851Medical and optical services86210 General practice medical services
86220 Specialist medical services
86320 Optometry and optical dispensing
853Dental services86230 Dental services
855Health and community services86310 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 care84100 Preschool education
87100 Child care services
863Medical and social support services86131 Labour supply services (nursing, medical, and dental)
87290 Social assistance services (not elsewhere classified)
865Aged and residential care and ambulance services86130 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 distribution91120 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 arts91110 Motion picture and video production 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
93300 Amusement parks and centres operation
93400Amusement and other recreation activities (not elsewhere classified)
913Recreational facilities operation92310 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
93199 Sport and physical recreation—netball
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
93410Alpine 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
93175Sport 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 activities92200 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 management78650 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 activities66110 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
96291Community-based, multi-functional activities (not elsewhere classified)
97000 Private households employing staff
955Laundries and dry cleaners95210 Laundry and dry-cleaning services

Schedule 2 Levy risk groups for experience period tax year 1 April 2013 to 31 March 2014

r 6

Levy risk groupsClassification units
010Fruit, vegetable, grain, plant and crop growing01110Nursery production
01111Turf growing
01120Floriculture production
01130Vegetable growing
01140Grape growing
01150Apple and pear growing
01160Stone fruit growing
01170Kiwifruit growing
01180Olive growing
01190Fruit and tree nut growing (not elsewhere classified)
01191Citrus fruit growing
01192Berry fruit growing
01210Grain growing
01690Crop growing (not elsewhere classified)
01692Mushroom growing
02195Horticultural contracting and labour supply services
012Poultry farming01410Poultry farming (meat)
01420Poultry farming (eggs)
014Other livestock farming01510Pig farming
01530Deer farming
01590Livestock farming (not elsewhere classified)
01593Beekeeping
016Beef and sheep farming01220Grain and sheep or grain and beef cattle farming
01230Sheep and beef cattle farming
01240Sheep farming
01250Beef cattle farming
018Dairy cattle farming01300Dairy cattle farming
021Agriculture and fishing services and aquaculture02190Agriculture and fishing support services (not elsewhere classified)
03021Forest product and moss gathering and processing
04210Offshore aquaculture
04220Onshore aquaculture
025Ocean and coastal fishing04110Rock lobster and crab fishing or potting
04120Prawn fishing
04130Fish trawling, seining, and netting (including processing on board)
04150Line fishing (including processing on board)
04190Fishing (not elsewhere classified)
041Forestry, hunting and trapping02200Hunting and trapping
03010Forestry
03020Logging
03030Forestry support services (excluding tree cutting and felling)
051Shearing02120Shearing services
081Exploration and mining11010Coal mining
13110Iron ore mining
13140Gold ore mining
13150Mineral sand mining
13170Silver, lead, and zinc ore mining
13190Metal ore mining (not elsewhere classified)
14110Gravel and sand quarrying
14190Construction material mining (not elsewhere classified)
14200Mining and quarrying (not elsewhere classified)
15110Petroleum and natural gas exploration
15130Mineral exploration
15200Mining support services (not elsewhere classified)
110Sugar, confectionery and crisps manufacturing, and packaging21710Sugar manufacturing
21720Confectionery manufacturing
21795Potato crisps and corn crisps manufacturing
78670Packaging services
112Primary produce processing and manufacturing21130Cured meat and smallgoods manufacturing
21210Milk and cream processing
21220Ice cream manufacturing
21290Cheese and other dairy product manufacturing (not elsewhere classified)
113Bread and baking ingredients manufacturing21520Cereal, pasta, and baking-mix manufacturing
21610Bread manufacturing (factory-based)
114Food and animal feeds manufacturing21620Cake and pastry manufacturing (factory-based)
21630Biscuit manufacturing (factory-based)
21740Prepared animal and bird feed manufacturing
21790Food product manufacturing (not elsewhere classified)
116Fruit, vegetable, and oil processing21300Fruit and vegetable processing
21400Oil and fat manufacturing
117Seafood, poultry and grain product manufacturing21120Poultry processing
21510Grain mill product manufacturing
21730Seafood processing (other than on board vessels)
119Meat processing21110Meat processing
121Beverage and tobacco product manufacturing21810Soft drink, cordial, and syrup manufacturing
21820Beer manufacturing
21830Wine and alcoholic beverage manufacturing (not elsewhere classified)
21840Spirit manufacturing
21900Cigarette and tobacco product manufacturing
131Textile and rubber product manufacturing22210Cut and sewn textile product manufacturing
22290Textile finishing and textile product manufacturing (not elsewhere classified)
22390Knitted product manufacturing
22420Clothing manufacturing
22500Footwear manufacturing
22620Leather and leather substitute goods manufacturing
25510Tyre manufacturing
25590Natural rubber product manufacturing
133Textile and textile product manufacturing22120Synthetic textile manufacturing
22140Natural textile manufacturing
22220Textile floor-covering manufacturing
22230Rope, cordage, and twine manufacturing
135Skin and hide processing22110Wool scouring
22611Leather tanning, fellmongery, and fur dressing
141Wood products manufacturing and dealing23210Veneer and plywood manufacturing
23230Wooden structural fittings and components manufacturing
23290Wood product manufacturing (not elsewhere classified)
29190Prefabricated wooden building manufacturing
45310Timber wholesaling
52592Firewood, coal, and coke retailing
143Timber processing23110Log sawmilling
23120Wood chipping
23130Timber resawing and dressing
151Paper and paper product manufacturing23310Pulp, paper, and paperboard manufacturing
23330Corrugated paperboard and paperboard container manufacturing
23340Paper bag and sack manufacturing
24110Paper stationery manufacturing
153Paper product and wood panel manufacturing23220Reconstituted wood product manufacturing
23390Converted paper product manufacturing (not elsewhere classified)
23391Sanitary paper product manufacturing
161Printing and associated services24120Printing
24130Printing support services
171Petroleum, gas and inorganic chemical products12000Oil and gas extraction
25100Petroleum refining and petroleum fuel manufacturing
25320Industrial gas manufacturing
25350Basic inorganic chemical manufacturing
65010Pipeline transport
173Petroleum and chemical products (medium-risk group)25200Petroleum and coal product manufacturing (not elsewhere classified)
25310Fertiliser manufacturing
25330Synthetic resin and synthetic rubber manufacturing
25360Basic polymer manufacturing (not elsewhere classified)
181Organic chemicals and chemical products25340Basic organic chemical manufacturing
25410Explosives manufacturing
25420Paint and coatings manufacturing
25490Basic chemical product manufacturing (not elsewhere classified)
25491Adhesive manufacturing
183Pharmaceutical and chemical product manufacturing25430Human pharmaceutical and medicinal product manufacturing
25431Veterinary pharmaceutical and medicinal product manufacturing
25440Pesticide manufacturing
25450Cleaning compound manufacturing
25460Cosmetic and toiletry preparation manufacturing
191Plastic products25610Rigid and semi-rigid polymer product manufacturing
25630Polymer film and sheet packaging material manufacturing
25650Polymer foam product manufacturing
25661Polymer product manufacturing (not elsewhere classified)
201Ceramic, glass and non-metallic products26100Glass and glass product manufacturing
26210Clay brick manufacturing
26310Cement and lime manufacturing
26320Plaster and gypsum product manufacturing
26350Concrete product manufacturing
26400Non-metallic mineral product manufacturing (not elsewhere classified)
203Mineral products26290Ceramic product manufacturing (not elsewhere classified)
26330Ready-mixed concrete manufacturing
211Non-ferrous metals and products manufacturing27210Alumina production
27220Aluminium smelting
27230Copper, silver, lead, and zinc smelting and refining
27290Basic non-ferrous metal manufacturing (not elsewhere classified)
27320Basic non-ferrous metal product manufacturing (not elsewhere classified)
27330Non-ferrous metal casting and forging
27630Nut, bolt, screw, and rivet manufacturing
213Iron and steel manufacturing27110Iron smelting and steel manufacturing
27120Iron and steel casting
27121Iron and steel forging
27130Steel pipe and tube manufacturing
220Metal product manufacturing and trade training27510Metal container manufacturing (not elsewhere classified)
27620Spring and wire product manufacturing
84330Modern Apprenticeship Co-ordinators employing apprentices
222Aluminium and metal products27310Aluminium rolling, drawing, and extruding
27420Architectural aluminium product manufacturing
45220Metal and mineral wholesaling
224Sheet metal products27430Metal roof and guttering manufacturing (except aluminium)
27590Sheet metal product manufacturing (except metal structural and container products)
226Metal products (medium-risk group)27640Surface coating and finishing
27690Fabricated metal product manufacturing (not elsewhere classified)
27692Boiler, tank, and other heavy-gauge metal container manufacturing
29110Prefabricated metal building manufacturing
228Structural metal industries27410Structural steel fabricating
27490Structural metal product manufacturing (not elsewhere classified)
231Aviation, electronic and electrical manufacturing28240Aircraft manufacturing and repair services
28490Electronic equipment manufacturing (not elsewhere classified)
28510Domestic appliance manufacturing (not elsewhere classified)
28511Whiteware appliance manufacturing
28520Electric cable and wire manufacturing
28540Electric lighting equipment manufacturing
28590Electrical equipment manufacturing (not elsewhere classified)
233Automotive and transport manufacturing28110Motor vehicle manufacturing
28130Automotive electrical components manufacturing
28190Motor vehicle parts manufacturing (not elsewhere classified)
28290Transport equipment manufacturing (not elsewhere classified)
235Shipbuilding28210Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over)
237Boatbuilding28220Boatbuilding and boat repair services (all vessels under 50 tonnes displacement)
241Machinery and equipment manufacturing (lower-medium risk group)28630Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified)
28640Machine tool and parts manufacturing
28650Lifting and material-handling equipment manufacturing
28660Pump and compressor manufacturing
28670Fixed space heating, cooling, and ventilation equipment manufacturing
29220Metal furniture manufacturing
243Machinery and equipment manufacturing (medium-risk group)28120Motor vehicle body and trailer manufacturing
28230Railway rolling stock manufacturing and repair services
28610Agricultural machinery and equipment manufacturing
28620Mining and construction machinery manufacturing
28690Machinery and equipment manufacturing (not elsewhere classified)
78621Labour supply services (on-hired staff—non-office work—including up to 30% office work)
251Manufacturing (low-risk group)24300Reproduction of recorded media
28310Photographic, optical, and ophthalmic equipment manufacturing
28320Medical and surgical equipment and prosthetics manufacturing
28390Professional and scientific equipment manufacturing (not elsewhere classified)
28410Computer and electronic office equipment manufacturing
28420Communications equipment manufacturing
29410Jewellery and silverware manufacturing
253Furniture and other manufacturing29210Wooden furniture and upholstered seat manufacturing
29230Mattress manufacturing
29290Furniture manufacturing (not elsewhere classified)
29420Toy, sporting, and recreational product manufacturing
29490Manufacturing (not elsewhere classified)
261Electricity generation and supply36102On-selling electricity and electricity market operation
36103Energy and services utilities operation (excluding construction, maintenance, and plant operation)
36110Fossil fuel electricity generation
36120Hydroelectricity generation
36130Electricity generation (not elsewhere classified)
271Non electricity utilities and network infrastructure36101Electricity line-system operation
36200Gas supply
37010Water supply
37020Sewerage and drainage services
41221Utility network construction and maintenance services
291Waste services96340Waste treatment and disposal services
96350Solid waste collection services
96370Waste remediation and materials recovery services
96380Waste collection services (not elsewhere classified)
301Other building construction41120Residential building construction (not elsewhere classified)
41130Non-residential building construction
303House construction41110House construction
311Road and bridge construction41210Road and bridge construction
313Heavy and civil engineering construction41220Heavy and civil engineering construction (not elsewhere classified)
315Land development services41222Land development and subdivision
42100Site preparation services
320Agricultural, plumbing and homeware goods wholesaling45190Agricultural product wholesaling (not elsewhere classified)
45391Plumbing goods wholesaling
47320Furniture and floor-coverings wholesaling
47390Kitchenware and diningware wholesaling
321Electrical services42320Electrical services (including telecommunication services within buildings)
322Heating, ventilation and alarm services42330Air conditioning and heating services
42341Fire and security alarm installation services
323Plumbing and building completion services42310Plumbing services
42592Building completion services—all trades subcontracted
324Painting and decorating services42440Painting and decorating services
326Construction and building trade services42101Hire of construction machinery and cranes with operator
42210Concreting services
42342Building installation services (not elsewhere classified)
42410Plastering and ceiling services
42420Carpentry services
42430Tiling and carpeting services
42450Glazing services
42510Landscape construction services
42590Construction services (not elsewhere classified)
95250Gardening and turf management services
328Structural trade services42220Bricklaying services
42230Roofing services
42240Structural steel erection services
331Petroleum product and specialty wholesaling45210Petroleum product wholesaling (including product ownership to retail point-of-sale)
46120Professional and scientific goods wholesaling
46130Computer and computer peripherals wholesaling
46160Telecommunication goods wholesaling
47920Jewellery and watch wholesaling
47930Toy and sporting goods wholesaling
47991Wholesaling—commission-based or excluding storage and handling of goods
333Grocery and produce wholesaling45120Cereal grain wholesaling
47150Fruit and vegetable wholesaling
47190Grocery wholesaling (not elsewhere classified)
47191Grocery wholesaling—multiple product ranges
341Electrical and electronic goods wholesaling46150Electrical and electronic goods wholesaling (not elsewhere classified)
343Specialised machinery and equipment wholesaling46190Food and other specialised industrial machinery and equipment wholesaling
345Hardware goods wholesaling45390Hardware goods wholesaling (not elsewhere classified)
351Vehicle and machinery wholesaling46110Agricultural and construction machinery wholesaling
46220Commercial vehicle wholesaling
361Fish, meats and dairy produce wholesaling47110Meat, poultry, and smallgoods wholesaling
47130Dairy produce wholesaling
47140Fish and seafood wholesaling
371Wholesale trade (low-risk group)45111Wool wholesaling
45230Industrial and agricultural chemical product wholesaling
46210Car wholesaling
47170Liquor and tobacco product wholesaling
47210Textile product wholesaling
47220Clothing and footwear wholesaling
47940Book and magazine wholesaling
47950Paper product wholesaling
47960Pharmaceutical and toiletry goods wholesaling
373Other wholesaling and support services47990Wholesaling (not elsewhere classified)
391Car retailing53110Car retailing (including associated vehicle servicing)
393Motor trade wholesaling and retailing46221Trailer and motor vehicle wholesaling (not elsewhere classified)
46230Motor vehicle new-part wholesaling
52450Marine equipment retailing
53120Motor cycle retailing (including associated vehicle servicing)
53130Trailer and motor vehicle retailing (not elsewhere classified)
53140Motor vehicle parts retailing
53210Petroleum fuel retailing (including associated vehicle servicing)
395Motor trade services46240Motor vehicle dismantling and used-part wholesaling
53240Tyre retailing
411Food retailing21640Bakery product manufacturing (non-factory based)
51100Supermarket and grocery stores
51210Fresh meat, fish, and poultry retailing
51220Fruit and vegetable retailing
51230Liquor retailing
51290Specialised food retailing (not elsewhere classified)
420Pharmacies and associated retailing52510Pharmaceutical, cosmetic, and toiletry goods retailing
95220Photographic film processing
422Clothing and footwear retailing52210Clothing retailing
52220Footwear retailing
424Retail trade (low-risk group)52350Entertainment media retailing
52410Sport and camping equipment retailing
52430Newspaper and book retailing
52460Stationery goods retailing
52540Flower retailing
52550Watch and jewellery retailing
52560Personal accessories retailing (not elsewhere classified)
52591Craft and gift retailing (not elsewhere classified)
71111Retail postal services
95110Video and other electronic media rental and hiring
426Retail trade (low-medium risk group)52100Department stores
52331Houseware retailing
52340Electrical, electronic, and gas appliance retailing
52341Computer and computer peripherals retailing
52342Electrical and electronic goods retailing (not elsewhere classified)
52420Toy and game retailing
52590Store-based retailing (not elsewhere classified)
52595Non-store retailing
52597Retail commission-based buying or selling (or both)
428Store and non-store retailing52230Manchester and textile goods retailing (not elsewhere classified)
52310Furniture retailing
52320Floor-covering retailing
52330Hardware and building supplies retailing
52520Antique and used goods retailing
52530Garden supplies retailing
441Hospitality services57100Accommodation
57200Pubs, taverns, and bars
57400Clubs (hospitality)
451Catering and meal services51250Takeaway food services
51270Catering services
57300Cafes and restaurants
461Road passenger and rail transport61210Interurban and rural bus transport
61220Urban bus transport
61230Taxi and road transport (not elsewhere classified)
62000Rail freight transport
62100Rail passenger transport
463Road freight transport61100Road freight transport
491Air transport and support services64010Air transport under Civil Aviation Rules Part 121, 125, or 129
66300Airport operations and air transport support services (not elsewhere classified)
493Air operations (higher-risk group)02130Air operations under Civil Aviation Rules Part 137
64040Air operations under Civil Aviation Rules Part 133 or 135
64050Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115
501Water and scenic transport63010Coastal or international water transport (vessels over 45 metres length and 500 tonnes displacement)
63020Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under)
63030Inland water transport (except passenger-only)
63031Water passenger transport (river, lake, or harbour)
66230Port and water transport terminal operations
66290Water transport support services (not elsewhere classified)
66500Scenic and sightseeing transport (excluding aviation)
511Postal and courier services71110Postal services
71120Courier pick-up and delivery services
521Travel, customs and shipping agency services66410Travel agency and tour arrangement services
66440Customs and shipping agency services (excluding handling of goods)
523Other transport and transport services65090Transport (not elsewhere classified)
66190Transport support services (not elsewhere classified)
66420Freight-forwarding services
525Stevedoring66210Stevedoring services
531Warehousing and storage67010Grain storage services
67090Warehousing and storage services (not elsewhere classified)
541Publishing24211Newspaper publishing
24221Magazine and other periodical publishing
24230Book publishing
24231Publishing (not elsewhere classified) (except software, music, and Internet)
24232Internet publishing and broadcasting
24233Directory and mailing-list publishing
24234Music publishing
24235Software publishing
581Communications and information services71200Wired telecommunications network operation
71210Wireless telecommunications network operation (not elsewhere classified)
71230Telecommunications services (not elsewhere classified)
71240Internet service providers and web-search portals
78310Data processing and web-hosting services
78320Electronic information storage services
92110Information services (not elsewhere classified)
621Finance, insurance and statistical services73100Central banking
73210Banking
73220Building society operation
73230Credit union operation
73290Depository financial intermediation (not elsewhere classified)
73300Non-depository financing
73400Financial asset investing
74110Life insurance
74120Superannuation funds
74210Health insurance
74220General insurance
75110Financial asset broking services
75190Auxiliary finance and investment services (not elsewhere classified)
75200Auxiliary insurance services
78530Market research and statistical services
641Financial and rental services77301Holder investor farms and livestock
77410Passenger car and minibus rental and hiring
95190Goods and equipment rental and hiring (not elsewhere classified)
661Transport and machinery rental services77420Motor vehicle and transport equipment rental and hiring (not elsewhere classified)
77430Heavy machinery and scaffolding rental and hiring
671Real estate services77200Real estate services
77300Non-financial assets leasing and investment (including franchisors)
673Property development and operation77110Residential property operators and developers (excluding construction)
77120Non-residential property operators and developers (excluding construction)
691Advertising and photographic services78510Advertising services
95230Professional photographic services
693Design and engineering services78210Architectural services
78220Surveying and mapping services
78230Engineering design and engineering consulting services
78520Specialised design services (not elsewhere classified)
91111Post-production services and other motion picture and video activities (not elsewhere classified)
695Scientific research services78100Scientific research services
697Scientific and veterinary services78290Scientific testing and analysis services
78291Professional, scientific, and technical services (not elsewhere classified)
86400Veterinary services
701Computer services78340Computer systems design and related services
720Legal services78410Legal services
721Accounting services78420Accounting services
723Management and consulting services78550Management advice and related consulting services
78560Corporate head office management services
724Business support services61231Taxi and other vehicle scheduling operations
78610Employment placement and recruitment services (no on-hired staff)
78620Labour supply services (on-hired staff—office workers only)
78630Document preparation services
78691Credit reporting and debt collection services
78692Call centre operation
84700Educational support services
726Administrative services78540Office administrative services
78693Administrative services (not elsewhere classified)
728Labour supply services (medium-risk group)78622Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work)
751Government administration81110Central government administration (not elsewhere classified)
81300Foreign government representation
753Local government, public order and regulatory services81130Local government administration (not elsewhere classified)
96360Public order and safety services (not elsewhere classified)
96400Regulatory services (licensing and inspection) (not elsewhere classified)
755Justice81200Justice
87292Parole or probationary services
761Defence82000Defence
771Police services96310Police services
773Inspection, investigation and security services21111Meat and food inspection services
78640Investigation and security services
775Corrective services96320Correctional and detention services
777Fire and emergency services96330Fire protection and other emergency services (except police and ambulance services)
801Primary and secondary education84210Primary education
84220Secondary education
84230Combined primary and secondary education
84240Special-school education
811Tertiary education84310Higher education (undergraduate and postgraduate courses)
84320Technical and vocational education and training
821Community and arts education84400Adult, community, and other education (not elsewhere classified)
84600Arts education
841Hospital and midwifery services86110Hospitals (except psychiatric hospitals)
86120Psychiatric hospitals and psychiatric services (not elsewhere classified)
86132Midwifery services
851Medical and optical services86210General practice medical services
86220Specialist medical services
86320Optometry and optical dispensing
853Dental services86230Dental services
855Health and community services86310Pathology and diagnostic imaging services
86340Community health centre operation
86350Physiotherapy services
86360Chiropractic and osteopathic services
86390Allied health services (not elsewhere classified)
86391Health care services (not elsewhere classified)
87222Residential refuge operation
861Preschool education and child care84100Preschool education
87100Child care services
863Medical and social support services86131Labour supply services (nursing, medical, and dental)
87290Social assistance services (not elsewhere classified)
865Aged and residential care and ambulance services86130Aged care residential services
86330Ambulance services
87210Retirement village operation (without rest home or hospital facilities)
87211Retirement village operation (with rest home or hospital facilities)
87220Residential care services (not elsewhere classified)
901Entertainment broadcasting and distribution91120Motion picture and video distribution
91210Radio broadcasting
91220Free-to-air television broadcasting
91230Cable and other subscription programming
92100Libraries and archives
903Entertainment and performing arts91110Motion picture and video production
91130Motion picture exhibition
92410Performing arts operation
92420Creative artists, musicians, writers, and performers
92510Music and other sound recording activities (not elsewhere classified)
92520Performing arts venue operation
93220Casino operation
911Sporting and recreational activities (lower-risk group)93111Horse and dog racing administration and track operation
93120Sports and physical recreation venues, grounds, and facilities operation
93130Health and fitness centres and gymnasia operation
93171Sport and physical recreation—community rugby league
93184Sport and physical recreation—softball or baseball
93186Sport and physical recreation—swimming
93187Sport and physical recreation—tennis
93188Sport and physical recreation—water skiing
93190Sport and physical recreation—community (not elsewhere classified)
93192Sport and physical recreation—boating or yachting
93193Sport and physical recreation—cycling
93195Sport and physical recreation—golf
93300Amusement parks and centres operation
93400Amusement and other recreation activities (not elsewhere classified)
913Recreational facilities operation92310Zoological and botanic gardens operation
92390Nature reserve and conservation park operation
915Sporting and recreational activities (medium-risk group)84500Sports and physical recreation instruction
93112Dog racing activities
93170Sport and physical recreation—community rugby
93182Sport and physical recreation—snow skiing
93185Sport and physical recreation—squash or badminton
93199Sport and physical recreation—netball
917Equine and sporting activities (medium-high risk group)01520Horse farming and horse agistment
93113Horse racing activities—harness racing
93115Horse racing activities—harness racing—drivers
93174Sport and physical recreation—community cricket
93194Sport and physical recreation—professional cricket
93198Sport and physical recreation—motor racing
93410Alpine and white water recreation activities
919Equine and sporting activities (high-risk group)93110Horse racing activities—thoroughbred and other (not elsewhere classified)
93114Horse racing activities—thoroughbred racing—jockeys
93175Sport and physical recreation—professional sport (not elsewhere classified)
93180Sport and physical recreation—professional rugby
93181Sport and physical recreation—professional rugby league
93196Sporting and recreational equine activities (not elsewhere classified)
93197Sport and physical recreation—motor cycling
921Museums and gambling activities92200Museum operation
93210Lottery operation
93290Gambling activities (not elsewhere classified)
941Repair and maintenance (low-risk group)52620Clothing and footwear repair
52690Repair and maintenance (not elsewhere classified)
78330Electronic (except domestic appliance) and precision equipment repair and maintenance
943Repair and maintenance (medium-risk group)28680Machinery and equipment repair and maintenance (not elsewhere classified)
52610Domestic appliance repair and maintenance
53220Automotive electrical services
53230Automotive body, paint, and interior repair and maintenance
53290Automotive repair and maintenance (not elsewhere classified)
945Facilities maintenance and management78650Pest control services (except agricultural and forestry)
78660Cleaning services and facilities management (not elsewhere classified)
951Business and community organisations96100Religious organisations and services
96210Business and professional association services
96220Labour association services
96290Interest group services (not elsewhere classified)
953Personal and community activities66110Parking services
95240Funeral, crematorium, and cemetery services
95260Hairdressing and beauty services
95270Diet and weight-reduction centre operation
95290Personal services (not elsewhere classified)
95300Brothel-keeping, massage parlour, and prostitution services
96291Community-based, multi-functional activities (not elsewhere classified)
97000Private households employing staff
955Laundries and dry cleaners95210Laundry and dry-cleaning services

Schedule 3 Levy risk groups for experience period tax year 1 April 2012 to 31 March 2013

r 6

Levy risk groupsClassification units
010Fruit, vegetable, grain, plant, and crop growing01110Nursery production
01111Turf growing
01120Floriculture production
01130Vegetable growing
01140Grape growing
01150Apple and pear growing
01160Stone fruit growing
01170Kiwifruit growing
01180Olive growing
01190Fruit and tree nut growing (not elsewhere classified)
01191Citrus fruit growing
01192Berry fruit growing
01210Grain growing
01690Crop growing (not elsewhere classified)
01692Mushroom growing
02195Horticultural contracting and labour supply services
012Poultry farming01410Poultry farming (meat)
01420Poultry farming (eggs)
014Other livestock farming01510Pig farming
01530Deer farming
01590Livestock farming (not elsewhere classified)
01593Beekeeping
016Beef and sheep farming01220Grain and sheep or grain and beef cattle farming
01230Sheep and beef cattle farming
01240Sheep farming
01250Beef cattle farming
018Dairy cattle farming01300Dairy cattle farming
021Agriculture and fishing services and aquaculture02190Agriculture and fishing support services (not elsewhere classified)
03021Forest product and moss gathering and processing
04210Offshore aquaculture
04220Onshore aquaculture
025Ocean and coastal fishing04110Rock lobster and crab fishing or potting
04120Prawn fishing
04130Fish trawling, seining, and netting (including processing on board)
04150Line fishing (including processing on board)
04190Fishing (not elsewhere classified)
041Forestry, hunting, and trapping02200Hunting and trapping
03010Forestry
03020Logging
03030Forestry support services (excluding tree cutting and felling)
051Shearing02120Shearing services
081Exploration and mining11010Coal mining
13110Iron 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 packaging21710 Sugar manufacturing
21720 Confectionery manufacturing
21795 Potato crisps and corn crisps manufacturing
78670 Packaging services
112Primary produce processing and manufacturing21130Cured meat and smallgoods manufacturing
21210Milk and cream processing
21220Ice cream manufacturing
21290Cheese and other dairy product manufacturing (not elsewhere classified)
113Bread and baking ingredients manufacturing21520Cereal, pasta, and baking-mix manufacturing
21610Bread manufacturing (factory-based)
114Food and animal feeds manufacturing21620Cake and pastry manufacturing (factory-based)
21630 Biscuit manufacturing (factory-based)
21740Prepared animal and bird feed manufacturing
21790Food product manufacturing (not elsewhere classified)
116Fruit, vegetable, and oil processing21300 Fruit and vegetable processing
21400Oil and fat manufacturing
117Seafood, poultry, and grain product manufacturing21120Poultry processing
21510 Grain mill product manufacturing
21730 Seafood processing (other than on-board vessels)
119Meat processing21110Meat processing
121Beverage and tobacco product manufacturing21810Soft drink, cordial, and syrup manufacturing
21820Beer manufacturing
21830Wine and alcoholic beverage manufacturing (not elsewhere classified)
21840Spirit manufacturing
21900Cigarette and tobacco product manufacturing
131Textile and rubber product manufacturing22210Cut and sewn textile product manufacturing
22290Textile finishing and textile product manufacturing (not elsewhere classified)
22390Knitted product manufacturing
22420Clothing manufacturing
22500Footwear manufacturing
22620 Leather and leather substitute goods manufacturing
25510 Tyre manufacturing
25590Natural rubber product manufacturing
133Textile and textile product manufacturing22120Synthetic textile manufacturing
22140 Natural textile manufacturing
22220 Textile floor-covering manufacturing
22230 Rope, cordage, and twine manufacturing
135Skin and hide processing22110Wool scouring
22611 Leather tanning, fellmongery, and fur dressing
141Wood products manufacturing and dealing23210Veneer and plywood manufacturing
23230Wooden 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 processing23110 Log sawmilling
23120Wood chipping
23130Timber resawing and dressing
151Paper and paper product manufacturing23310Pulp, paper, and paperboard manufacturing
23330Corrugated paperboard and paperboard container manufacturing
23340Paper bag and sack manufacturing
24110Paper stationery manufacturing
153Paper product and wood panel manufacturing23220Reconstituted wood product manufacturing
23390Converted paper product manufacturing (not elsewhere classified)
23391Sanitary paper product manufacturing
161Printing and associated services24120Printing
24130Printing support services
171Petroleum, gas, and inorganic chemical products12000Oil and gas extraction
25100Petroleum refining and petroleum fuel manufacturing
25320Industrial gas manufacturing
25350Basic inorganic chemical manufacturing
65010Pipeline transport
173Petroleum and chemical products (medium-risk group)25200Petroleum and coal product manufacturing (not elsewhere classified)
25310 Fertiliser manufacturing
25330Synthetic resin and synthetic rubber manufacturing
25360 Basic polymer manufacturing (not elsewhere classified)
181Organic chemicals and chemical products25340 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 manufacturing25430 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 products25610 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 products26100 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 products26290 Ceramic product manufacturing (not elsewhere classified)
26330 Ready-mixed concrete manufacturing
211Non-ferrous metals and products manufacturing27210 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
27630 Nut, bolt, screw, and rivet manufacturing
213Iron and steel manufacturing27110 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 training27510 Metal container manufacturing (not elsewhere classified)
27620 Spring and wire product manufacturing
84330 Modern Apprenticeship Co-ordinators employing apprentices
222Aluminium and metal products27310 Aluminium rolling, drawing, and extruding
27420 Architectural aluminium product manufacturing
45220 Metal and mineral wholesaling
224Sheet metal products27430 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 industries27410 Structural steel fabricating
27490 Structural metal product manufacturing (not elsewhere classified)
231Aviation, electronic, and electrical manufacturing28240 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 manufacturing28110 Motor vehicle manufacturing
28130 Automotive electrical components manufacturing
28190 Motor vehicle parts manufacturing (not elsewhere classified)
28290 Transport equipment manufacturing (not elsewhere classified)
235Shipbuilding28210 Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over)
237Boatbuilding28220 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 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 manufacturing29210 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 supply36102 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 infrastructure36101 Electricity line-system operation
36200 Gas supply
37010 Water supply
37020 Sewerage and drainage services
41221 Utility network construction and maintenance services
291Waste services96340 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 construction41110 House construction
311Road and bridge construction41210 Road and bridge construction
313Heavy and civil engineering construction41220 Heavy and civil engineering construction (not elsewhere classified)
315Land development services41222 Land development and subdivision
42100 Site preparation services
320Agricultural, plumbing, and homeware goods wholesaling45190 Agricultural product wholesaling (not elsewhere classified)
45391 Plumbing goods wholesaling
47320 Furniture and floor-coverings wholesaling
47390 Kitchenware and diningware wholesaling
321Electrical services42320 Electrical services (including telecommunication services within buildings)
322Heating, ventilation, and alarm services42330 Air conditioning and heating services
42341 Fire and security alarm installation services
323Plumbing and building completion services42310 Plumbing services
42592 Building completion services—all trades subcontracted
324Painting and decorating services42440 Painting and decorating services
326Construction and building trade services42101 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 services42220 Bricklaying services
42230 Roofing services
42240 Structural steel erection services
331Petroleum product and specialty wholesaling45210 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 wholesaling45120 Cereal grain wholesaling
47150 Fruit and vegetable wholesaling
47190 Grocery wholesaling (not elsewhere classified)
47191 Grocery wholesaling—multiple product ranges
341Electrical and electronic goods wholesaling46150 Electrical and electronic goods wholesaling (not elsewhere classified)
343Specialised machinery and equipment wholesaling46190 Food and other specialised industrial machinery and equipment wholesaling
345Hardware goods wholesaling45390 Hardware goods wholesaling (not elsewhere classified)
351Vehicle and machinery wholesaling46110 Agricultural and construction machinery wholesaling
46220 Commercial vehicle wholesaling
361Fish, meats, and dairy produce wholesaling47110 Meat, poultry, and smallgoods wholesaling
47130 Dairy produce wholesaling
47140Fish 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 and support services47990 Wholesaling (not elsewhere classified)
391Car retailing53110 Car retailing (including associated vehicle servicing)
393Motor trade wholesaling and retailing46221 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 services46240 Motor vehicle dismantling and used-part wholesaling
53240 Tyre retailing
411Food retailing21640 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 retailing52510 Pharmaceutical, cosmetic, and toiletry goods retailing
95220 Photographic film processing
422Clothing and footwear retailing52210 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 retailing52230 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 services57100 Accommodation
57200 Pubs, taverns, and bars
57400 Clubs (hospitality)
451Catering and meal services51250 Takeaway food services
51270 Catering services
57300 Cafes and restaurants
461Road passenger and rail transport61210 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 transport61100 Road freight transport
491Air transport and support services64010 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 Part 101, 103, 104, 105, or 106
501Water and scenic transport63010 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)
63031Water passenger transport (river, lake, or harbour)
66230Port and water transport terminal operations
66290 Water transport support services (not elsewhere classified)
66500 Scenic and sightseeing transport (excluding aviation)
511Postal and courier services71110Postal services
71120 Courier pick-up and delivery services
521Travel, customs, and shipping agency services66410 Travel agency and tour arrangement services
66440 Customs and shipping agency services (excluding handling of goods)
523Other transport and transport services65090 Transport (not elsewhere classified)
66190 Transport support services (not elsewhere classified)
66420 Freight-forwarding services
525Stevedoring66210 Stevedoring services
531Warehousing and storage67010 Grain storage services
67090Warehousing and storage services (not elsewhere classified)
541Publishing24211 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 services71200 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 services73100 Central banking
73210Banking
73220 Building society operation
73230