2016/27

Accident Compensation (Work Account Levies) Regulations 2016

Jerry Mateparae, Governor-General

Order in Council

At Wellington this 22nd day of February 2016
Present:The Right Hon John Key presiding in Council

These regulations are made under sections 167(4) and (5), 244, 329, and 333 of the Accident Compensation Act 2001—

(a)

on the advice and with the consent of the Executive Council; and

(b)

on the recommendation of the Minister for ACC made after complying with the consultation requirements of sections 330 and 331 of that Act.

Contents

1
Title

2
Commencement

Part 1 Preliminary provisions

3
Interpretation

4
Schedules classify industries

5
Period to which levy relates

6
Maximum earnings on which levy payable

7
Minimum levy to be paid by self-employed person earning less than stated amount or without earnings history

Part 2 Work account levy

8
Calculation of Work Account levy payable by employers and private domestic workers

9
Calculation of Work Account levy payable by self-employed persons

10
Work Account levy subject to adjustments

Part 3 Persons purchasing compensation

11
Application of this Part

12
Corporation to determine compensation levy

13
Base compensation levy

14
Non-abatement part

15
Self-employed person must pay either compensation levy or Work Account levy

Part 4 Downward adjustments to Work Account levy or compensation levy based on safety management practices

Subpart 1—General provisions relating to downward adjustments to Work Account levy or compensation levy

16
Limits on entitlement to downward adjustments

17
Auditors

18
Decisions made under this Part

Subpart 2—Downward adjustments for all employers or self-employed persons

19
Downward adjustments

20
Basis of downward adjustments

21
Employer or self-employed person may apply for audit

22
Determination of applications for audit

23
Restriction on further application for audit for downward adjustment

24
Application of downward adjustments

25
Administration of downward adjustments

26
Corporation may require further downward audit in certain circumstances

Subpart 3—Downward adjustments for certain employers or self-employed persons

27
Interpretation

28
Application of this subpart

29
Downward adjustments

30
Basis of downward adjustments

31
Employer or self-employed person may apply for downward adjustment

32
Determination of applications for downward adjustment

33
Audits

34
Application of downward adjustments

35
Person for whom downward adjustment made must submit annual declaration

36
Consequences of failure to submit annual declaration

37
Consequences if annual declaration discloses that this subpart no longer applies or self-assessment no longer current

38
Corporation may require further downward audit in certain circumstances

39
Restriction on further application for downward adjustment

40
Administration of downward adjustments

Part 5 Upward adjustments to Work Account levy based on employers’ safety management practices

41
Auditors

42
Upward adjustments

43
Basis of upward adjustments

44
Further audits after upward adjustment

45
Application of upward adjustment to levy

46
Administration of upward adjustments

Part 6 Miscellaneous

47
Collection of Work Account levy

48
Interest rate on Work Account levy overpaid

49
Levy exclusive of GST

50
Amounts of levy exempt from payment

51
Continuation of adjustments

52
Revocation and savings

Schedule 1 Classifications and Work Account levy rates from 1 April 2016

Schedule 2 Classifications and levy rates for purchase of agreed level of weekly compensation from 1 April 2016

Explanatory note

Administrative Information

Regulations

1 Title


These regulations are the Accident Compensation (Work Account Levies) Regulations 2016.

2 Commencement


These regulations come into force on 1 April 2016.

Part 1 Preliminary provisions

3 Interpretation



In these regulations, unless the context otherwise requires,—
Act means the Accident Compensation Act 2001
applicant means an applicant for a downward adjustment under Part 4
approved auditor means a person approved by the chief executive under regulation 17(1) or 41(1) to conduct an audit for the purposes of Part 4 or 5, as the case may be
chief executive means the chief executive of the Corporation
classified means classified for the purpose of section 170 of the Act
compensation levy means the levy payable by self-employed persons and shareholder-employees to purchase and maintain weekly compensation under section 208 of the Act, calculated by the Corporation under regulation 12
Corporation means the Accident Compensation Corporation continued by section 259 of the Act

downward adjustment means a downward adjustment to—

(a)

the Work Account levy payable by an employer; or

(b)

the Work Account levy or compensation levy payable by a self-employed person

downward audit, in relation to an employer or a self-employed person, means an audit of the employer’s or self-employed person’s safety management practices conducted on the basis described in regulation 20 or 30
downward audit tool means an audit tool approved by the Minister under section 175(4) of the Act as a basis for determining whether to make a downward adjustment
tax year has the same meaning as in section YA 1 of the Income Tax Act 2007 for the purposes of furnishing a return of income under the Tax Administration Act 1994
upward adjustment means an upward adjustment to the Work Account levy payable by an employer
upward audit, in relation to an employer, means an audit of the employer’s safety management practices conducted on the basis described in regulation 43
upward audit tool means an audit tool approved by the Minister under section 175(4) of the Act and specially designed for the purposes of section 180 of the Act

Work Account levy means the levy payable by—

(a)

an employer under section 168 of the Act:

(b)

a private domestic worker under section 168A of the Act:

(c)

a self-employed person under section 168B of the Act.

4 Schedules classify industries

(1)

Schedules 1 and 2—

(a)

list industries or risk classes (classification units); and

(b)

assign a classification unit number to each item listed; and

(c)

specify, as the case may be,—

(i)

the rate of the Work Account levy for each classification unit; or

(ii)

the compensation levy for each classification unit.

(2)
Rates of levy are expressed as dollars per $100 of earnings or, as the case may be, per $100 of agreed level of weekly compensation.

5 Period to which levy relates

(1)

The following periods are prescribed for the purposes of these regulations:

(a)

the tax year commencing on 1 April 2016 and ending with the close of 31 March 2017; and

(b)

any tax year commencing on or after 1 April 2017.

(2)
The Work Account levy and the compensation levy relate to the periods prescribed by subclause (1).

6 Maximum earnings on which levy payable

(1)
The maximum amount of earnings on which the Work Account levy is payable by an employer in respect of any 1 employee, or by a private domestic worker, in a tax year is $122,063.

(2)
The maximum amount of self-employed earnings in the 2015/16 tax year or, if regulation 5(1)(b) applies, in the tax year immediately preceding the period that applies under regulation 5(1)(b), on which a Work Account levy or compensation levy is payable by a self-employed person is $120,070.

7 Minimum levy to be paid by self-employed person earning less than stated amount or without earnings history

(1)

This regulation applies to a self-employed person who, in the 2015/16 tax year or, if regulation 5(1)(b) applies, in the tax year immediately preceding the period that applies under regulation 5(1)(b),—

(a)

worked for an average of more than 30 hours a week, whether or not as an employee; and

(b)

either—

(i)

earned less than $30,680; or

(ii)

cannot specify an amount of earnings as a self-employed person, because he or she did not have earnings as a self-employed person in that tax year.

(2)
The Work Account levy payable by the person must be calculated using the formula set out in regulation 9.

Part 2 Work account levy

8 Calculation of Work Account levy payable by employers and private domestic workers



The Work Account levy payable by employers and private domestic workers is calculated using the following formula:

(c ÷ 100) × d
where—

c

is,—

(a)

in respect of an employer, the amount of earnings paid to the employer’s employees in the tax year prescribed in regulation 5(1)(a) or (b), whichever applies; or

(b)

in respect of a private domestic worker, the amount of earnings derived by the private domestic worker in the tax year prescribed in regulation 5(1)(a) or (b), whichever applies

d
is the rate for the Work Account levy in Schedule 1 that applies to the classification unit in which the employer or private domestic worker is classified.

9 Calculation of Work Account levy payable by self-employed persons



The Work Account levy payable by self-employed persons is calculated using the following formula:

(c ÷ 100) × d
where—

c

is—

(a)

the amount of earnings derived by the self-employed person in the 2015/16 tax year or, if regulation 5(1)(b) applies, in the tax year immediately preceding the period that applies under regulation 5(1)(b); or

(b)

if regulation 7 applies, $30,680 minus the earnings received by the person as an employee during the tax year referred to in paragraph (a)

d
is the rate for the Work Account levy in Schedule 1 that applies to the classification unit in which the self-employed person is classified.

10 Work Account levy subject to adjustments



The Work Account levy payable by—

(a)

an employer or a self-employed person is subject to any downward adjustments under Part 4; and

(b)

an employer is subject to any upward adjustments under Part 5; and

(c)

an employer, a self-employed person, or a private domestic worker is subject to any adjustments under Part 1 or 2 of the Accident Compensation (Experience Rating) Regulations 2016.

Part 3 Persons purchasing compensation

11 Application of this Part


This Part applies to a self-employed person or shareholder-employee who purchases weekly compensation from, and enters into an agreement with, the Corporation under sections 208 and 209 of the Act.

12 Corporation to determine compensation levy

(1)
The compensation levy payable by a person to whom this Part applies must be paid at the levy rate stated in Schedule 2 for the classification unit in which the person is classified.

(2)

The Corporation must calculate the compensation levy payable by the person using the following formula:

g + h
where—

g
is the amount of base compensation levy calculated according to regulation 13
h

is either—

(a)

the amount of the non-abatement part of the compensation levy calculated under regulation 14, if that regulation applies; or

(b)

zero, if regulation 14 does not apply.

(3)

The compensation levy payable by a person under subclause (1) is subject to any adjustments under—

(a)

Part 4; and

(b)

Part 1 of the Accident Compensation (Experience Rating) Regulations 2016.

13 Base compensation levy



The amount of base compensation levy payable by a person to whom this Part applies is calculated using the following formula:

(j × k) ÷ 100
where—

j
is the agreed level of compensation purchased by the person under section 208 of the Act, adjusted to an annual equivalent figure
k
is the appropriate levy rate stated in Schedule 2.

14 Non-abatement part

(1)
This regulation applies only to a person to whom this Part applies who purchases weekly compensation under an agreement that does not make provision for the reduction, or progressive reduction, of the agreed level of weekly compensation in circumstances set out in the agreement.

(2)

The amount of the non-abatement part of the compensation levy payable by a person to whom this regulation applies is calculated using the following formula:

(j × p) ÷ 100
where—

j
is the same amount as item j in the formula set out in regulation 13
p
is the appropriate non-abatement part rate stated in Schedule 2.

15 Self-employed person must pay either compensation levy or Work Account levy


Nothing in these regulations limits or affects the obligation of a self-employed person to pay the Work Account levy for any period for which no agreement under section 208 of the Act has effect in relation to the person.

Part 4 Downward adjustments to Work Account levy or compensation levy based on safety management practices

Subpart 1—General provisions relating to downward adjustments to Work Account levy or compensation levy

16 Limits on entitlement to downward adjustments

(1)
An employer or a self-employed person may apply for, and the Corporation may make, a downward adjustment under either subpart 2 or subpart 3 of this Part, but not under both subparts.

(2)
To avoid doubt, the Corporation may not make, at the same time, more than 1 downward adjustment for the same employer or self-employed person in his or her capacity as an employer or a self-employed person.

17 Auditors

(1)
Audits for the purposes of this Part (other than audits for the purposes of regulation 21(2)) must be conducted by an auditor approved by the chief executive for the purpose.

(2)
The chief executive must not approve a person to conduct audits of employers’ or self-employed persons’ safety management practices for the purposes of these regulations unless satisfied that the person has the qualifications and experience to undertake the audits.

18 Decisions made under this Part



The following decisions are decisions of the Corporation:

(a)

a decision about whether to make a downward adjustment:

(b)

a decision about which of the downward adjustments in regulation 19(2) applies:

(c)

a decision to discontinue or reduce a downward adjustment made after a further downward audit under regulation 26:

(d)

a decision about whether subpart 2 or subpart 3 of this Part applies to an employer:

(e)

a decision about whether to cancel or discontinue a downward adjustment under regulation 36, 37, or 38.

Subpart 2—Downward adjustments for all employers or self-employed persons

19 Downward adjustments

(1)
The Corporation may make, under this subpart, a downward adjustment if a downward audit discloses that the employer’s or self-employed person’s safety management practices meet the standard required by the downward audit tool approved by the Minister for the purposes of this subpart.

(2)

The downward adjustment must be—

(a)

10% if the downward audit discloses that the employer’s or self-employed person’s safety management practices meet, to a primary level only, the standard required by the downward audit tool; or

(b)

15% if the downward audit discloses that the employer’s or self-employed person’s safety management practices meet, to a secondary level but not a tertiary level, the standard required by the downward audit tool; or

(c)

20% if the downward audit discloses that the employer’s or self-employed person’s safety management practices meet, to a tertiary level, the standard required by the downward audit tool.

20 Basis of downward adjustments

(1)
A downward adjustment under this subpart is based on an audit of the employer’s or self-employed person’s safety management practices conducted in accordance with the relevant downward audit tool.

(2)
An auditor conducting a downward audit may, but is not obliged to, allow the employer or self-employed person up to 30 days to improve safety management practices, or aspects of them, before finalising the auditor’s report.

(3)
The 30-day period begins when the auditor notifies the employer or self-employed person of the safety management practices, or aspects of them, that could be improved.

21 Employer or self-employed person may apply for audit

(1)

An employer or a self-employed person may apply to the Corporation for a downward audit under regulation 20(1) to see—

(a)

whether the employer or self-employed person qualifies for a downward adjustment under this subpart; and

(b)

if so, which of the downward adjustments in regulation 19(2) applies.

(2)

Every application under subclause (1) must be accompanied by a written notice, given by the applicant or (in the case of an employer that is a body corporate) an officer or employee of the applicant, that contains—

(a)

a statement that the applicant has conducted the applicant’s own audit of the applicant’s safety management practices, based on the downward audit tool; and

(b)

a declaration that, in the light of the results of the applicant’s own audit, the applicant (or officer or employee) believes that a downward audit by an approved auditor would meet the standard required by the downward audit tool.

22 Determination of applications for audit

(1)
The Corporation must decide which of the applicants who have made applications under regulation 21(1) will be audited.

(2)
In deciding, the Corporation may consider the declaration referred to in regulation 21(2)(b).

(3)
The Corporation must deal with applications in the order in which they are received.

(4)

Within 10 working days after receiving an application under regulation 21(1), the Corporation must—

(a)

decide whether or not to accept it; and

(b)

give written notice to the applicant concerned of the Corporation’s decision and the reasons for it.

(5)
For the purposes of this regulation, an application is to be treated as not having been received until the date on which the Corporation has received all the information it reasonably requires to enable it to consider the application.

23 Restriction on further application for audit for downward adjustment



If a downward audit has previously been conducted on an application made by an applicant under regulation 21(1), that applicant may not apply for another downward audit under that regulation for at least 12 months after being notified—

(a)

whether that previous downward audit discloses that the employer’s or self-employed person’s safety management practices meet the standard required by the downward audit tool; and

(b)

if so, whether those practices meet the standard required to a primary, secondary, or tertiary level.

24 Application of downward adjustments

(1)

If the Corporation decides to make a downward adjustment under this subpart, the appropriate adjustment (or that adjustment as modified by any reductions under regulation 26(3)) must be applied to the Work Account levy or the compensation levy payable by the employer or self-employed person during the period—

(a)

commencing on the first day of the month after the month in which the employer or self-employed person was notified of the decision; and

(b)

ending on the earlier of—

(i)

the day that is 24 months later; and

(ii)

the discontinuation of the adjustment under regulation 26(3).

(2)
If a downward adjustment under this subpart will cease to apply to an employer’s or a self-employed person’s Work Account levy or compensation levy on the expiration of a 24-month period, the Corporation must notify the employer or self-employed person of the date when the period will end.

(3)

The Corporation must comply with subclause (2)—

(a)

not earlier than 3 months before the end of the period; and

(b)

not later than 2 months before the end of the period.

25 Administration of downward adjustments



If the Corporation decides to make a downward adjustment under this subpart after the employer or self-employed person has paid the Work Account levy or compensation levy for a period, the Corporation—

(a)

must pay the amount of the downward adjustment to the employer or self-employed person—

(i)

if the employer or self-employed person so requests; and

(ii)

if, after the adjustment, the employer’s or self-employed person’s account is more than $100 in credit; or

(b)

must credit the amount of the adjustment to the employer’s or self-employed person’s account to be offset against payment of the Work Account levy or compensation levy for the next period.

26 Corporation may require further downward audit in certain circumstances

(1)

The Corporation may require an employer to undergo a further downward audit, at a time specified by the Corporation, if, since a downward adjustment under this subpart to the employer’s Work Account levy took effect,—

(a)

there has been a fatal or serious injury at the employer’s workplace; or

(b)

there has been a cluster of injuries at the employer’s workplace; or

(c)

the Corporation has received complaints from an employee or employees of the employer about safety standards at the employer’s workplace; or

(d)

the ownership or control of the employer’s business has changed.

(2)

The Corporation may require a self-employed person to undergo a further downward audit, at a time specified by the Corporation, if, since a downward adjustment under this subpart to the self-employed person’s Work Account levy or compensation levy took effect,—

(a)

there has been a fatal or serious injury at the self-employed person’s workplace; or

(b)

there has been a cluster of injuries at the self-employed person’s workplace; or

(c)

the Corporation has received complaints about safety standards at the self-employed person’s workplace; or

(d)

the ownership or control of the self-employed person’s business has changed.

(3)
After the further downward audit, the Corporation may discontinue or reduce the employer’s or self-employed person’s adjustment.

(4)
Promptly after deciding to discontinue or reduce the adjustment, the Corporation must give written notice of its decision to the employer or self-employed person.

(5)
A discontinuation or reduction of the adjustment takes effect on the first day of the month after the month in which the Corporation notifies the employer or self-employed person of its decision to discontinue or reduce the adjustment.

(6)
The Corporation may adjust the amount of monthly instalments of the Work Account levy or compensation levy payable by the employer or self-employed person on and after the day on which the discontinuation or reduction of the adjustment takes effect.

Subpart 3—Downward adjustments for certain employers or self-employed persons

27 Interpretation



In this subpart, unless the context otherwise requires,—
appropriate experience means not less than 12 months’ experience (in the aggregate)

health and safety procedures includes—

(a)

hazard identification and management; and

(b)

incident investigation; and

(c)

employee training in health and safety matters (if applicable); and

(d)

emergency management procedures

prescribed downward adjustment period has the meaning given to it by regulation 34(3)

relevant industry health and safety management background, in relation to a person, means any training or appropriate experience in implementing health and safety procedures—

(a)

that is relevant to the person’s workplace; and

(b)

of which satisfactory evidence is available from the person

responsible employee, in relation to an employer, means an employee of that employer who is responsible for that employer’s health and safety management practices

satisfactory evidence, in relation to a person’s relevant industry health and safety management background, includes—

(a)

a document that shows the person has successfully completed a relevant training course; or

(b)

a document that shows—

(i)

the person has been involved in maintaining a health and safety management system in a New Zealand workplace; and

(ii)

the nature and extent of that person’s involvement; and

(iii)

the period of that person’s involvement; or

(c)

a written health and safety management plan that the person has implemented.

28 Application of this subpart

(1)

This subpart applies to—

(a)

an employer, if either of the following applies:

(i)

the total liable earnings of the employer’s employees are equal to or less than $578,000 in the current tax year; or

(ii)

the employer employs 10 or fewer full-time-equivalent employees; or

(b)

a self-employed person, if either of the following applies:

(i)

the person derived earnings, as a self-employed person, that are equal to or less than $578,000 in the previous tax year; or

(ii)

the person employs 10 or fewer full-time-equivalent employees.

(2)

This subpart applies only if—

(a)

the Corporation is satisfied that the employer (or the employer’s responsible employee) or the self-employed person has a relevant industry health and safety management background; and

(b)

the employer or self-employed person allows a downward audit (which may include an on-site audit) to be conducted of the employer’s or self-employed person’s safety management practices.

29 Downward adjustments

(1)

The Corporation may make, under this subpart, a downward adjustment if it is satisfied that—

(a)

this subpart applies to the employer or self-employed person; and

(b)

the employer’s or self-employed person’s safety management practices meet the standard required by the downward audit tool that applies to the classification unit in which the employer or self-employed person is classified.

(2)
The downward adjustment must be 10%.

30 Basis of downward adjustments

(1)
A downward adjustment under this subpart is based on an audit of the employer’s or self-employed person’s safety management practices conducted in accordance with the relevant downward audit tool.

(2)
An auditor conducting a downward audit may, but is not obliged to, allow the employer or self-employed person up to 30 days to improve safety management practices, or aspects of them, before finalising the auditor’s report.

(3)
The 30-day period begins when the auditor notifies the employer or self-employed person of the safety management practices, or aspects of them, that could be improved.

31 Employer or self-employed person may apply for downward adjustment

(1)
An employer or a self-employed person may apply to the Corporation for a downward adjustment under this subpart.

(2)

Every application under subclause (1) must include—

(a)

a declaration by the applicant (or, in the case of an employer, the employer’s responsible employee) that this subpart applies to the applicant; and

(b)

satisfactory evidence that the applicant (or, in the case of an employer, the employer’s responsible employee) has a relevant industry health and safety management background; and

(c)

an assessment by the applicant (or, in the case of an employer, the employer’s responsible employee) of the applicant’s safety management practices, based on the relevant downward audit tool; and

(d)

a declaration that the applicant (or, in the case of an employer, the employer’s responsible employee) believes that the applicant’s safety management practices meet the standard required by the relevant downward audit tool.

32 Determination of applications for downward adjustment

(1)
The Corporation must deal with applications for downward adjustments under this subpart in the order in which they are received.

(2)

After receiving an application, the Corporation must—

(a)

decide whether this subpart applies to the applicant; and

(b)

decide whether to make the downward adjustment.

(3)

The Corporation—

(a)

may consider the declarations referred to in regulation 31(2) in making any decision under subclause (2); and

(b)

must give the applicant written notice of that decision and the reasons for it.

33 Audits

(1)

An approved auditor may conduct a downward audit under this subpart by either or both of the following means:

(a)

assessing the documentation included in the applicant’s application for a downward adjustment (whether the assessment is based on the documents or is conducted by means of an interview with the applicant or, in the case of an employer, the employer’s responsible employee):

(b)

conducting an on-site audit of the applicant’s safety management practices.

(2)
To avoid doubt, subclause (1) does not require an approved auditor to conduct an on-site audit before determining whether the applicant’s safety management practices meet the standard required by a downward audit tool.

34 Application of downward adjustments

(1)
If the Corporation decides to make a downward adjustment under this subpart, the appropriate adjustment must be applied to the Work Account levy or compensation levy payable by the employer or self-employed person during the prescribed downward adjustment period.

(2)
Subclause (1) is subject to regulations 36, 37, and 38.

(3)

In this regulation, prescribed downward adjustment period means the period comprising—

(a)

the tax year in which the applicant’s application for the downward adjustment under this subpart was received (that is, the period commencing on 1 April and ending on 31 March in that tax year); and

(b)

the following 2 tax years.

35 Person for whom downward adjustment made must submit annual declaration

(1)
The Corporation must send to every employer or self-employed person for whom the Corporation has made a downward adjustment under this subpart a written notice that the employer or self-employed person is required to submit a declaration under subclause (3).

(2)
The written notice must be sent to the employer or self-employed person each year of the prescribed downward adjustment period, before each anniversary of the date of the person’s application for the downward adjustment.

(3)

The employer or self-employed person must, within 6 months of the date of the written notice, submit to the Corporation a declaration that, at the time the declaration is made,—

(a)

this subpart continues to apply to the employer or self-employed person on the basis that the employer or self-employed person continues to meet the requirements in regulation 28; and

(b)

the assessment that was included, in accordance with regulation 31(2)(c), in the employer’s or self-employed person’s application for the downward adjustment continues to reflect the person’s safety management practices.

(4)
To avoid doubt, the requirement in subclause (3) applies only during the prescribed downward adjustment period.

36 Consequences of failure to submit annual declaration

(1)

If an employer or a self-employed person for whom the Corporation has made a downward adjustment under this subpart fails to submit a declaration required by regulation 35(3) within the time required by that subclause, the Corporation—

(a)

may cancel the downward adjustment for the tax year in which the declaration was due; and

(b)

must discontinue the downward adjustment for the remainder of the prescribed downward adjustment period after the tax year in which the declaration was due.

(2)
If the downward adjustment is cancelled for a tax year under subclause (1)(a), the downward adjustment ceases to apply for the entire tax year (that is, the period commencing on 1 April and ending on 31 March in that tax year).

(3)
If the Corporation cancels the downward adjustment under subclause (1)(a) after the employer or self-employed person has paid the downward-adjusted Work Account levy or compensation levy for that tax year, the Corporation may recover the amount of the adjustment made in that tax year.

(4)
If the Corporation cancels the downward adjustment under subclause (1)(a) or discontinues the downward adjustment under subclause (1)(b) before the employer or self-employed person has paid the downward-adjusted Work Account levy or compensation levy for that tax year, the Corporation may adjust the amount of any instalments of the Work Account levy or compensation levy payable by the employer or self-employed person for that tax year.

(5)
Promptly after deciding to cancel or discontinue the downward adjustment, the Corporation must give written notice of its decision to the employer or self-employed person.

37 Consequences if annual declaration discloses that this subpart no longer applies or self-assessment no longer current

(1)

This regulation applies if a declaration submitted by an employer or a self-employed person under regulation 35(3) discloses that—

(a)

this subpart no longer applies to the employer or self-employed person on the basis that the employer or self-employed person no longer meets the requirements in regulation 28; or

(b)

the assessment that was included, in accordance with regulation 31(2)(c), in the employer’s or self-employed person’s application for the downward adjustment no longer reflects the employer’s or self-employed person’s safety management practices.

(2)

The Corporation—

(a)

may cancel the downward adjustment for the tax year in which the declaration was made; and

(b)

must discontinue the downward adjustment for the remainder of the prescribed downward adjustment period after the tax year in which the declaration was made.

(3)
If the downward adjustment is cancelled for a tax year under subclause (2)(a), the downward adjustment ceases to apply for the entire tax year (that is, the period commencing on 1 April and ending on 31 March in that tax year).

(4)
If the Corporation cancels the downward adjustment under subclause (2)(a) after the employer or self-employed person has paid the downward-adjusted Work Account levy or compensation levy for that tax year, the Corporation may recover the amount of the adjustment made in that tax year.

(5)
If the Corporation cancels the downward adjustment under subclause (2)(a) or discontinues the downward adjustment under subclause (2)(b) before the employer or self-employed person has paid the downward-adjusted Work Account levy or compensation levy for that tax year, the Corporation may adjust the amount of any instalments of the Work Account levy or compensation levy payable by the employer or self-employed person for that tax year.

(6)
Promptly after deciding to cancel or discontinue the downward adjustment, the Corporation must give written notice of its decision to the employer or self-employed person.

(7)
If subclause (1)(a) applies, the employer or self-employed person may not make a new application for a downward adjustment until this subpart applies to the employer or self-employed person.

(8)
If subclause (1)(b) applies, the employer or self-employed person may make a new application for a downward adjustment (in which case the provisions of this subpart must be complied with again).

(9)
Subclause (8) is subject to regulation 39(2).

38 Corporation may require further downward audit in certain circumstances

(1)

The Corporation may require an employer to undergo a further downward audit, at a time specified by the Corporation, if, since a downward adjustment under this subpart to the employer’s Work Account levy took effect,—

(a)

there has been a fatal or serious injury at the employer’s workplace; or

(b)

there has been a cluster of injuries at the employer’s workplace; or

(c)

the Corporation has received complaints about safety standards at the employer’s workplace; or

(d)

the Corporation believes, on reasonable grounds, that—

(i)

this subpart does not apply to the employer; or

(ii)

the assessment that was included, in accordance with regulation 31(2)(c), in the employer’s application for the downward adjustment does not reflect the employer’s safety management practices; or

(e)

the ownership or control of the employer’s business has changed.

(2)

The Corporation may require a self-employed person to undergo a further downward audit, at a time specified by the Corporation, if, since a downward adjustment under this subpart to the self-employed person’s Work Account levy or compensation levy took effect,—

(a)

there has been a fatal or serious injury at the self-employed person’s workplace; or

(b)

there has been a cluster of injuries at the self-employed person’s workplace; or

(c)

the Corporation has received complaints about safety standards at the self-employed person’s workplace; or

(d)

the Corporation believes, on reasonable grounds, that—

(i)

this subpart does not apply to the self-employed person; or

(ii)

the assessment that was included, in accordance with regulation 31(2)(c), in the self-employed person’s application for the downward adjustment does not reflect the self-employed person’s safety management practices; or

(e)

the ownership or control of the self-employed person’s business has changed.

(3)

If the employer’s or self-employed person’s safety management practices fail to meet the standard required in the further downward audit, the Corporation may—

(a)

cancel the downward adjustment for the tax year in which the further downward audit was conducted; and

(b)

discontinue the downward adjustment for the remainder of the prescribed downward adjustment period after the tax year in which the further downward audit was conducted.

(4)
If the downward adjustment is cancelled for a tax year under subclause (3)(a), the downward adjustment ceases to apply for the entire tax year (that is, the period commencing on 1 April and ending on 31 March in that tax year).

(5)
If the Corporation cancels the downward adjustment under subclause (3)(a) after the employer or self-employed person has paid the downward-adjusted Work Account levy or compensation levy for that tax year, the Corporation may recover the amount of the adjustment made in that tax year.

(6)
If the Corporation cancels the downward adjustment under subclause (3)(a) or discontinues the downward adjustment under subclause (3)(b) before the employer or self-employed person has paid the downward-adjusted Work Account levy or compensation levy for that tax year, the Corporation may adjust the amount of any instalments of the Work Account levy or compensation levy payable by the employer or self-employed person for that tax year.

(7)
Promptly after deciding to cancel or discontinue the downward adjustment, the Corporation must give written notice of its decision to the employer or self-employed person.

39 Restriction on further application for downward adjustment

(1)

This regulation applies if—

(a)

an employer or a self-employed person applies for a downward adjustment under this subpart and the Corporation decides not to make a downward adjustment because—

(i)

the employer or self-employed person is not a person to whom this subpart applies; or

(ii)

the employer’s or self-employed person’s safety management practices do not meet the standard required by a downward audit tool; or

(b)

the Corporation makes a downward adjustment, but then decides to cancel or discontinue the downward adjustment under regulation 36, 37, or 38.

(2)
If the employer or self-employed person makes a further application for a downward adjustment within 6 months of being notified of the Corporation’s decision referred to in subclause (1)(a) or (b), the Corporation may refuse to consider the further application.

40 Administration of downward adjustments



If the Corporation decides to make a downward adjustment under this subpart after the employer or self-employed person has paid the Work Account levy or compensation levy for a tax year during the prescribed downward adjustment period, the Corporation—

(a)

must pay the amount of the downward adjustment to the employer or self-employed person—

(i)

if the employer or self-employed person so requests; and

(ii)

if, after the downward adjustment, the employer’s or self-employed person’s account is more than $100 in credit; or

(b)

must credit the amount of the adjustment to the employer’s or self-employed person’s account to be offset against payment of the Work Account levy or compensation levy for the next period.

Part 5 Upward adjustments to Work Account levy based on employers’ safety management practices

41 Auditors

(1)
Audits for the purposes of this Part must be conducted by an auditor approved by the chief executive for the purpose.

(2)
The chief executive must not approve a person to conduct audits of employers’ safety management practices for the purposes of these regulations unless satisfied that the person has the qualifications and experience to undertake the audits.

42 Upward adjustments

(1)
The Corporation must make an upward adjustment of 50% if an upward audit discloses that an employer’s safety management practices fail to meet the standard required by the upward audit tool approved for the purposes of this Part.

(2)
An upward adjustment made by the Corporation under section 180(2) of the Act must be 50%.

(3)

The following decisions are decisions of the Corporation:

(a)

a decision under subclause (1) that an upward audit discloses that an employer’s safety management practices fail to meet the standard required by the upward audit tool:

(b)

a decision under section 180(2) of the Act to adjust an employer’s Work Account levy upward without the completion of an audit.

43 Basis of upward adjustments



An upward adjustment is based on an audit of an employer’s safety management practices conducted—

(a)

at a worksite or worksites selected by the Corporation; and

(b)

on a reasonable day or days determined by the Corporation; and

(c)

by an auditor chosen by the Corporation; and

(d)

in accordance with the upward audit tool.

44 Further audits after upward adjustment

(1)
If an upward adjustment has taken effect in a tax year, the Corporation must arrange a further upward audit of the employer to be conducted in every later tax year until an upward audit discloses that the employer’s safety management practices meet the standard required by the upward audit tool.

(2)

Each further upward audit must be completed on a reasonable day or days determined by the Corporation after considering—

(a)

the seriousness of the risks faced by the employer’s employees; and

(b)

how much time the employer reasonably needs to address problems with the employer’s safety management practices identified in the most recent upward audit.

(3)
The Corporation must not, under subclause (1), arrange for more than 1 upward audit of an employer’s safety management practices to be conducted in any tax year.

45 Application of upward adjustment to levy

(1)

If an upward adjustment has taken effect in a tax year, the adjustment must be applied to the Work Account levy payable by the employer—

(a)

for that tax year; and

(b)

for each following tax year in which—

(i)

an upward audit discloses that the employer’s safety management practices fail to meet the standard required by the upward audit tool; or

(ii)

no upward audit of the employer is conducted.

(2)
If in any tax year an audit under regulation 44 discloses that an employer’s safety management practices meet the standard required by the upward audit tool, the upward adjustment to the Work Account levy payable by the employer ceases to apply for that tax year.

46 Administration of upward adjustments

(1)

If in any tax year, after an employer has paid the Work Account levy for that tax year (including the applicable upward adjustment to that levy), a further upward audit under regulation 44 discloses that the employer’s safety management practices meet the standard required by the upward audit tool, the Corporation—

(a)

must pay the amount of the upward adjustment to the employer—

(i)

if the employer so requests; and

(ii)

if, after the adjustment, the employer’s account is more than $100 in credit; or

(b)

must credit the amount of the adjustment to the employer’s account to be offset against payment of the Work Account levy for the next period.

(2)
The Corporation may adjust the amount of monthly instalments of the Work Account levy payable by an employer if the Corporation applies or ceases to apply an upward adjustment under regulation 45.

Part 6 Miscellaneous

47 Collection of Work Account levy


The Work Account levy for a tax year is payable in advance and may be collected by the Corporation at any time on or after the commencement of that year.

48 Interest rate on Work Account levy overpaid


The interest rate payable on amounts that are refundable to employers under section 173(2)(a) of the Act is 6% per year.

49 Levy exclusive of GST


The amount of any levy derived by applying the appropriate levy rate set out in the relevant schedule, and making any adjustments under Part 4 or 5, is exclusive of any goods and services tax payable on that levy.

50 Amounts of levy exempt from payment



For the purposes of section 244 of the Act, the relevant exempt amount for any invoice that is issued to an employer, a private domestic worker, or a self-employed person for the purposes of the Act and that includes the Work Account levy is set,—

(a)

in the case of an employer or a private domestic worker, at $20; and

(b)

in the case of a self-employed person, at $40.

51 Continuation of adjustments

(1)

This regulation applies to an employer or a self-employed person if, in relation to that employer or self-employed person,—

(a)

the Corporation has made a downward or upward adjustment under the regulations revoked by regulation 52 or any corresponding revoked regulations made under the Act; and

(b)

the relevant adjustment was in force immediately before the commencement of these regulations.

(2)
An employer or a self-employed person in relation to whom the Corporation made a downward adjustment must be treated as if the Corporation had made the adjustment under subpart 2 or 3 of Part 4 of these regulations.

(3)
An employer or a self-employed person in relation to whom the Corporation made an upward adjustment must be treated as if the Corporation had made the adjustment under Part 5 of these regulations.

(4)
To avoid doubt, the periods referred to in regulations 24 and 34 include any relevant periods before the commencement of these regulations.

52 Revocation and savings

(1)
The Accident Compensation (Work Account Levies) Regulations 2015 (LI 2015/39) are revoked.

(2)
Despite subclause (1), the regulations specified in that subclause continue to apply with respect to the period commencing on 1 April 2015 and ending with the close of 31 March 2016 as if they had not been revoked.

Schedule 1 Classifications and Work Account levy rates from 1 April 2016

rr 4, 8, 9

Classification unit number

Classification unit

Levy rate per $100 of earnings

57100

Accommodation

$0.78

78420

Accounting services

$0.12

25491

Adhesive manufacturing

$0.42

78693

Administrative services (not elsewhere classified)

$0.33

84400

Adult, community, and other education (not elsewhere classified)

$0.30

78510

Advertising services

$0.16

86130

Aged care residential services

$1.22

46110

Agricultural and construction machinery wholesaling

$0.92

28610

Agricultural machinery and equipment manufacturing

$1.49

45190

Agricultural product wholesaling (not elsewhere classified)

$0.60

02190

Agriculture and fishing support services (not elsewhere classified)

$2.41

42330

Air conditioning and heating services

$1.16

64040

Air operations under Civil Aviation Rules Part 133 or 135

$1.78

02130

Air operations under Civil Aviation Rules Part 137

$2.24

64050

Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115

$1.78

64010

Air transport under Civil Aviation Rules Part 121, 125, or 129

$0.44

28240

Aircraft manufacturing and repair services

$0.42

66300

Airport operations and air transport support services (not elsewhere classified)

$0.44

86390

Allied health services (not elsewhere classified)

$0.27

93410

Alpine and white water recreation activities

$2.92

27210

Alumina production

$2.60

27310

Aluminium rolling, drawing, and extruding

$1.45

27220

Aluminium smelting

$2.60

86330

Ambulance services

$1.22

93400

Amusement and other recreation activities (not elsewhere classified)

$0.89

93300

Amusement parks and centres operation

$0.89

52520

Antique and used goods retailing

$0.88

01150

Apple and pear growing

$1.17

27420

Architectural aluminium product manufacturing

$1.45

78210

Architectural services

$0.20

84600

Arts education

$0.30

53230

Automotive body, paint, and interior repair and maintenance

$1.03

28130

Automotive electrical components manufacturing

$1.03

53220

Automotive electrical services

$1.03

53290

Automotive repair and maintenance (not elsewhere classified)

$1.03

75190

Auxiliary finance and investment services (not elsewhere classified)

$0.18

75200

Auxiliary insurance services

$0.18

21640

Bakery product manufacturing (non-factory-based)

$0.90

73210

Banking

$0.18

25490

Basic chemical product manufacturing (not elsewhere classified)

$0.42

25350

Basic inorganic chemical manufacturing

$0.22

27290

Basic non-ferrous metal manufacturing (not elsewhere classified)

$2.60

27320

Basic non-ferrous metal product manufacturing (not elsewhere classified)

$0.58

25340

Basic organic chemical manufacturing

$0.53

25360

Basic polymer manufacturing (not elsewhere classified)

$0.68

01250

Beef cattle farming

$2.49

01593

Beekeeping

$2.36

21820

Beer manufacturing

$0.49

01192

Berry fruit growing

$1.17

21630

Biscuit manufacturing (factory-based)

$1.03

28220

Boatbuilding and boat repair services (all vessels under 50 tonnes displacement)

$1.62

27692

Boiler, tank, and other heavy-gauge metal container manufacturing

$1.51

47940

Book and magazine wholesaling

$0.30

24230

Book publishing

$0.13

21610

Bread manufacturing (factory-based)

$0.87

42220

Bricklaying services

$3.00

95300

Brothel-keeping, massage parlour, and prostitution services

$0.55

42592

Building completion services—all trades subcontracted

$1.55

42342

Building installation services (not elsewhere classified)

$2.48

73220

Building society operation

$0.18

96210

Business and professional association services

$0.20

91230

Cable and other subscription programming

$0.15

57300

Cafes and restaurants

$0.63

21620

Cake and pastry manufacturing (factory-based)

$1.03

78692

Call centre operation

$0.28

53110

Car retailing (including associated vehicle servicing)

$0.49

46210

Car wholesaling

$0.32

42420

Carpentry services

$2.49

93220

Casino operation

$0.50

51270

Catering services (including on-hired hospitality staff)

$0.63

26310

Cement and lime manufacturing

$1.40

73100

Central banking

$0.18

81110

Central government administration (not elsewhere classified)

$0.23

26290

Ceramic product manufacturing (not elsewhere classified)

$1.84

45120

Cereal grain wholesaling

$0.81

21520

Cereal, pasta, and baking-mix manufacturing

$0.89

21290

Cheese and other dairy product manufacturing (not elsewhere classified)

$0.80

87100

Childcare services

$0.54

86360

Chiropractic and osteopathic services

$0.27

21900

Cigarette and tobacco product manufacturing

$0.49

01191

Citrus fruit growing

$1.17

26210

Clay brick manufacturing

$1.40

78660

Cleaning services and facilities management (not elsewhere classified)

$1.43

25450

Cleaning-compound manufacturing

$0.45

52620

Clothing and footwear repair

$0.54

47220

Clothing and footwear wholesaling

$0.30

22420

Clothing manufacturing

$0.62

52210

Clothing retailing

$0.33

57400

Clubs (hospitality)

$0.78

11010

Coal mining

$1.48

63020

Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under)

$1.53

63010

Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement)

$1.53

84230

Combined primary and secondary education

$0.25

46220

Commercial vehicle wholesaling

$0.92

28420

Communications equipment manufacturing

$0.21

96291

Community-based, multi-functional activities (not elsewhere classified)

$0.55

86340

Community health centre operation

$0.27

52341

Computer and computer peripherals retailing

$0.44

46130

Computer and computer peripherals wholesaling

$0.21

28410

Computer and electronic office equipment manufacturing

$0.21

78340

Computer systems design and related services

$0.11

26350

Concrete product manufacturing

$1.40

42210

Concreting services

$2.49

21720

Confectionery manufacturing

$0.80

14190

Construction material mining (not elsewhere classified)

$1.48

42590

Construction services (not elsewhere classified)

$2.49

23390

Converted paper product manufacturing (not elsewhere classified)

$0.70

27230

Copper, silver, lead, and zinc smelting and refining

$2.60

78560

Corporate head office management services

$0.16

96320

Correctional and detention services

$1.31

23330

Corrugated paperboard and paperboard container manufacturing

$0.66

25460

Cosmetic and toiletry preparation manufacturing

$0.45

71120

Courier pick-up and delivery services

$1.28

52591

Craft and gift retailing (not elsewhere classified)

$0.34

92420

Creative artists, musicians, writers, and performers

$0.50

78691

Credit reporting and debt collection services

$0.28

73230

Credit union operation

$0.18

01690

Crop growing (not elsewhere classified)

$1.17

21130

Cured meat and smallgoods manufacturing

$1.73

66440

Customs and shipping agents and freight-forwarding services (no handling of goods)

$0.16

22210

Cut and sewn textile product manufacturing

$0.62

01300

Dairy cattle farming

$2.51

47130

Dairy produce wholesaling

$1.15

78310

Data processing and web-hosting services

$0.14

01530

Deer farming

$2.36

82000

Defence

$1.15

86230

Dental services

$0.14

52100

Department stores

$0.44

73290

Depository financial intermediation (not elsewhere classified)

$0.18

95270

Diet and weight-reduction centre operation

$0.55

24233

Directory and mailing-list publishing

$0.13

78630

Document preparation services

$0.18

93112

Dog racing activities

$1.90

28510

Domestic appliance manufacturing (not elsewhere classified)

$0.42

52610

Domestic appliance repair and maintenance

$1.03

84700

Educational support services

$0.18

28520

Electric cable and wire manufacturing

$0.42

28540

Electric lighting equipment manufacturing

$0.42

52342

Electrical and electronic goods retailing (not elsewhere classified)

$0.44

46150

Electrical and electronic goods wholesaling (not elsewhere classified)

$0.25

52340

Electrical, electronic, and gas appliance retailing

$0.44

28590

Electrical equipment manufacturing (not elsewhere classified)

$0.42

42320

Electrical services (including telecommunication services within buildings)

$0.96

36130

Electricity generation (not elsewhere classified)

$0.66

36101

Electricity line-system operation

$1.20

78330

Electronic (except domestic appliance) and precision equipment repair and maintenance

$0.54

28490

Electronic equipment manufacturing (not elsewhere classified)

$0.42

78320

Electronic information storage services

$0.14

78610

Employment placement and recruitment services (no on-hired staff)

$0.30

36103

Energy and services utilities operation (excluding construction, maintenance, and plant operation)

$0.66

78230

Engineering design and engineering consulting services

$0.20

52350

Entertainment media retailing

$0.34

25410

Explosives manufacturing

$0.42

27690

Fabricated metal product manufacturing (not elsewhere classified)

$1.51

25310

Fertiliser manufacturing

$0.68

75110

Financial asset broking services

$0.18

73400

Financial asset investing

$0.18

42341

Fire and security alarm installation services

$1.16

96330

Fire protection and other emergency services (except police and ambulance services)

$1.24

52592

Firewood, coal, and coke retailing

$1.76

47140

Fish and seafood wholesaling

$1.15

04130

Fish trawling, seining, and netting (including processing on-board)

$3.24

04190

Fishing (not elsewhere classified)

$3.24

28670

Fixed space heating, cooling, and ventilation equipment manufacturing

$0.70

52320

Floor-covering retailing

$0.88

01120

Floriculture production

$1.17

52540

Flower retailing

$0.36

28630

Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified)

$0.70

46190

Food and other specialised industrial machinery and equipment wholesaling

$0.44

21790

Food product manufacturing (not elsewhere classified)

$1.03

22500

Footwear manufacturing

$0.62

52220

Footwear retailing

$0.33

81300

Foreign government representation

$0.23

03021

Forest product and moss gathering and processing

$2.40

03010

Forestry

$3.86

03030

Forestry support services (excluding tree cutting and felling)

$3.89

36110

Fossil fuel electricity generation

$0.66

91220

Free-to-air television broadcasting

$0.15

66420

Freight-forwarding services and customs and shipping agents (including handling of goods)

$0.95

51210

Fresh meat, fish, and poultry retailing

$0.90

01190

Fruit and tree nut growing (not elsewhere classified)

$1.17

21300

Fruit and vegetable processing

$1.22

51220

Fruit and vegetable retailing

$0.90

47150

Fruit and vegetable wholesaling

$0.81

95240

Funeral, crematorium, and cemetery services

$0.55

47320

Furniture and floor-coverings wholesaling

$0.60

29290

Furniture manufacturing (not elsewhere classified)

$1.09

52310

Furniture retailing

$0.88

93290

Gambling activities (not elsewhere classified)

$0.31

52530

Garden supplies retailing

$0.88

95250

Gardening and turf management services

$2.48

36200

Gas supply

$1.10

74220

General insurance

$0.18

86210

General practice medical services

$0.12

26100

Glass and glass product manufacturing

$1.40

42450

Glazing services

$2.49

13140

Gold ore mining

$1.48

95190

Goods and equipment rental and hiring (not elsewhere classified)

$0.77

01220

Grain and sheep or grain and beef cattle farming

$2.50

01210

Grain growing

$1.17

21510

Grain mill product manufacturing

$1.92

67010

Grain storage services

$1.06

01140

Grape growing

$1.17

14110

Gravel and sand quarrying

$1.48

47191

Grocery wholesaling—multiple product ranges

$0.81

47190

Grocery wholesaling (not elsewhere classified)

$0.81

95260

Hairdressing and beauty services

$0.55

52330

Hardware and building supplies retailing

$0.88

45390

Hardware goods wholesaling (not elsewhere classified)

$0.72

93130

Health and fitness centres and gymnasia operation

$0.89

86391

Health care services (not elsewhere classified)

$0.27

74210

Health insurance

$0.18

41220

Heavy and civil engineering construction (not elsewhere classified)

$1.82

77430

Heavy machinery and scaffolding rental and hiring

$1.28

84310

Higher education (undergraduate and postgraduate courses)

$0.16

42101

Hire of construction machinery and cranes with operator

$2.48

77301

Holder investor farms and livestock

$0.77

93111

Horse and dog racing administration and track operation

$0.89

01520

Horse farming and horse agistment

$2.93

93113

Horse racing activities—harness racing

$2.92

93115

Horse racing activities—harness racing—drivers

$2.92

93110

Horse racing activities—thoroughbred and other (not elsewhere classified)

$6.08

93114

Horse racing activities—thoroughbred racing—jockeys

$6.08

02195

Horticultural contracting and labour supply services

$1.17

86110

Hospitals (except psychiatric hospitals)

$0.56

41110

House construction

$2.45

52331

Houseware retailing

$0.46

25430

Human pharmaceutical and medicinal product manufacturing

$0.45

02200

Hunting and trapping

$3.86

36120

Hydroelectricity generation

$0.66

21220

Ice cream manufacturing

$0.80

45230

Industrial and agricultural chemical product wholesaling

$0.30

25320

Industrial gas manufacturing

$0.22

92110

Information services (not elsewhere classified)

$0.23

63030

Inland water transport (except passenger-only)

$1.53

51110

In-store retail support services

$0.56

96290

Interest group services (not elsewhere classified)

$0.20

24232

Internet publishing and broadcasting

$0.13

71240

Internet service providers and web-search portals

$0.36

61210

Interurban and rural bus transport

$1.05

78640

Investigation and security services

$0.77

27120

Iron and steel casting

$1.31

27121

Iron and steel forging

$1.31

13110

Iron ore mining

$1.48

27110

Iron smelting and steel manufacturing

$1.29

29410

Jewellery and silverware manufacturing

$0.21

47920

Jewellery and watch wholesaling

$0.21

81200

Justice

$0.26

47390

Kitchenware and diningware wholesaling

$0.60

01170

Kiwifruit growing

$1.17

22390

Knitted product manufacturing

$0.62

96220

Labour association services

$0.20

86131

Labour supply services (nursing, medical, and dental)

$1.02

78622

Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work)

$0.93

78621

Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified)

$1.49

78620

Labour supply services (on-hired staff—office workers only)

$0.18

41222

Land development and subdivision

$1.73

42510

Landscape construction services

$2.49

95210

Laundry and dry-cleaning services

$1.37

22620

Leather and leather substitute goods manufacturing

$0.62

22611

Leather tanning, fellmongery, and fur dressing

$1.74

78410

Legal services

$0.12

92100

Libraries and archives

$0.15

74110

Life insurance

$0.18

28650

Lifting and material-handling equipment manufacturing

$0.70

04150

Line fishing (including processing on-board)

$3.24

47170

Liquor and tobacco product wholesaling

$0.30

51230

Liquor retailing

$0.90

01590

Livestock farming (not elsewhere classified)

$2.37

81130

Local government administration (not elsewhere classified)

$0.40

23110

Log sawmilling

$1.88

03020

Logging

$3.86

93210

Lottery operation

$0.31

28640

Machine tool and parts manufacturing

$0.70

28690

Machinery and equipment manufacturing (not elsewhere classified)

$1.49

28680

Machinery and equipment repair and maintenance (not elsewhere classified)

$1.03

24221

Magazine and other periodical publishing

$0.13

78550

Management services and related consulting services

$0.16

52230

Manchester and textile goods retailing (not elsewhere classified)

$0.88

29490

Manufacturing (not elsewhere classified)

$1.09

52450

Marine equipment retailing

$0.59

78530

Market research and statistical services

$0.14

29230

Mattress manufacturing

$1.09

21111

Meat and food inspection services

$0.77

47110

Meat, poultry, and smallgoods wholesaling

$1.15

21110

Meat processing

$2.99

28320

Medical and surgical equipment and prosthetics manufacturing

$0.21

45220

Metal and mineral wholesaling

$1.45

27510

Metal container manufacturing (not elsewhere classified)

$1.08

29220

Metal furniture manufacturing

$0.76

13190

Metal ore mining (not elsewhere classified)

$1.48

27430

Metal roof and guttering manufacturing (except aluminium)

$1.35

86132

Midwifery services

$0.56

21210

Milk and cream processing

$0.80

15130

Mineral exploration

$1.48

13150

Mineral sand mining

$1.52

28620

Mining and construction machinery manufacturing

$1.49

14200

Mining and quarrying (not elsewhere classified)

$1.48

15200

Mining support services (not elsewhere classified)

$1.48

84330

Modern Apprenticeship Co-ordinators employing apprentices

$0.98

91120

Motion picture and video distribution

$0.15

91110

Motion picture and video production and other motion picture and video activities (not elsewhere classified)

$0.50

91130

Motion picture exhibition

$0.50

53120

Motor cycle retailing (including associated vehicle servicing)

$0.59

77420

Motor vehicle and transport equipment rental and hiring (not elsewhere classified)

$1.28

28120

Motor vehicle body and trailer manufacturing

$1.49

46240

Motor vehicle dismantling and used-part wholesaling

$1.53

28110

Motor vehicle manufacturing

$1.03

46230

Motor vehicle new-part wholesaling

$0.59

28190

Motor vehicle parts manufacturing (not elsewhere classified)

$1.03

53140

Motor vehicle parts retailing

$0.59

92200

Museum operation

$0.31

01692

Mushroom growing

$1.17

92510

Music and other sound recording activities (not elsewhere classified)

$0.50

24234

Music publishing

$0.13

25590

Natural rubber product manufacturing

$0.54

22140

Natural textile manufacturing

$1.42

92390

Nature reserve and conservation park operation

$1.18

52430

Newspaper and new and used book retailing

$0.34

24211

Newspaper publishing

$0.13

73300

Non-depository financing

$0.18

27330

Non-ferrous metal casting and forging

$0.58

77300

Non-financial assets leasing and investment (including franchisors)

$0.39

26400

Non-metallic mineral product manufacturing (not elsewhere classified)

$1.40

41130

Non-residential building construction

$2.26

77120

Non-residential property operators and developers (excluding construction)

$0.59

52595

Non-store retailing

$0.44

01110

Nursery production

$1.17

27630

Nut, bolt, screw, and rivet manufacturing

$0.72

78540

Office administrative services

$0.29

04210

Offshore aquaculture

$2.40

21400

Oil and fat manufacturing

$1.22

12000

Oil and gas extraction

$0.22

01180

Olive growing

$1.17

36102

On-selling electricity and electricity market operation

$0.66

04220

Onshore aquaculture

$2.40

86320

Optometry and optical dispensing

$0.12

78670

Packaging services

$0.80

25420

Paint and coatings manufacturing

$0.42

42440

Painting and decorating services

$2.09

23340

Paper bag and sack manufacturing

$0.66

47950

Paper product wholesaling

$0.30

24110

Paper stationery manufacturing

$0.66

66110

Parking services

$0.55

87292

Parole or probationary services

$0.26

77410

Passenger car and minibus rental and hiring

$0.77

86310

Pathology and diagnostic imaging services

$0.27

92410

Performing arts operation

$0.50

92520

Performing arts venue operation

$0.50

52560

Personal accessories retailing (not elsewhere classified)

$0.36

95290

Personal services (not elsewhere classified)

$0.55

78650

Pest control services (except agricultural and forestry)

$1.43

25440

Pesticide manufacturing

$0.45

25200

Petroleum and coal product manufacturing (not elsewhere classified)

$0.68

15110

Petroleum and natural gas exploration

$1.48

53210

Petroleum fuel retailing (including associated vehicle servicing)

$0.59

45210

Petroleum product wholesaling (including product ownership to retail point-of-sale)

$0.30

25100

Petroleum refining and petroleum fuel manufacturing

$0.22

47960

Pharmaceutical and toiletry goods wholesaling

$0.30

52510

Pharmaceutical, cosmetic, and toiletry goods retailing

$0.18

95220

Photographic film processing

$0.18

28310

Photographic, optical, and ophthalmic equipment manufacturing

$0.21

86350

Physiotherapy services

$0.27

01510

Pig farming

$2.36

65010

Pipeline transport

$0.22

26320

Plaster and gypsum product manufacturing

$1.40

42410

Plastering and ceiling services

$2.48

45391

Plumbing goods wholesaling

$0.60

42310

Plumbing services

$1.56

96310

Police services

$0.69

25630

Polymer film and sheet packaging material manufacturing

$0.81

25650

Polymer foam product manufacturing

$0.81

25661

Polymer product manufacturing (not elsewhere classified)

$0.81

66230

Port and water transport terminal operations

$1.53

91111

Post-production and digital visual effects services

$0.20

71110

Postal services

$1.28

21795

Potato crisps and corn crisps manufacturing

$0.60

01420

Poultry farming (eggs)

$1.37

01410

Poultry farming (meat)

$1.37

21120

Poultry processing

$1.92

04120

Prawn fishing

$3.22

29110

Prefabricated metal building manufacturing

$1.51

29190

Prefabricated wooden building manufacturing

$1.76

21740

Prepared animal and bird feed manufacturing

$1.03

84100

Preschool education

$0.54

84210

Primary education

$0.25

24120

Printing

$0.42

24130

Printing support services

$0.42

97000

Private households employing staff

$0.55

28390

Professional and scientific equipment manufacturing (not elsewhere classified)

$0.21

46120

Professional and scientific goods wholesaling

$0.21

95230

Professional photographic services

$0.16

78291

Professional, scientific, and technical services (not elsewhere classified)

$0.46

86120

Psychiatric hospitals and psychiatric services (not elsewhere classified)

$0.56

96360

Public order and safety services (not elsewhere classified)

$0.30

24231

Publishing (not elsewhere classified) (except software, music, and Internet)

$0.13

57200

Pubs, taverns, and bars

$0.78

23310

Pulp, paper, and paperboard manufacturing

$0.66

28660

Pump and compressor manufacturing

$0.70

91210

Radio broadcasting

$0.15

62000

Rail freight transport

$1.39

62100

Rail passenger transport

$1.39

28230

Railway rolling stock manufacturing and repair services

$1.49

26330

Ready-mixed concrete manufacturing

$1.84

77200

Real estate services

$0.24

23220

Reconstituted wood product manufacturing

$0.74

96400

Regulatory services (licensing and inspection) (not elsewhere classified)

$0.30

96100

Religious organisations and services

$0.24

52690

Repair and maintenance (not elsewhere classified)

$0.54

24300

Reproduction of recorded media

$0.21

41120

Residential building construction (not elsewhere classified)

$2.27

87220

Residential care services (not elsewhere classified)

$1.22

77110

Residential property operators and developers (excluding construction)

$0.59

87222

Residential refuge operation

$0.27

52597

Retail commission-based buying or selling (or both)

$0.44

71111

Retail postal services

$0.34

87211

Retirement village operation (with rest home or hospital facilities)

$1.22

87210

Retirement village operation (without rest home or hospital facilities)

$1.22

25610

Rigid and semi-rigid polymer product manufacturing

$0.81

41210

Road and bridge construction

$1.50

61100

Road freight transport

$2.50

04110

Rock lobster and crab fishing or potting

$3.27

42230

Roofing services

$3.01

22230

Rope, cordage, and twine manufacturing

$1.26

23391

Sanitary paper product manufacturing

$0.70

66500

Scenic and sightseeing transport (excluding aviation)

$1.53

78100

Scientific research services

$0.28

78290

Scientific testing and analysis services

$0.46

21730

Seafood processing (other than on-board vessels)

$1.92

84220

Secondary education

$0.25

37020

Sewerage and drainage services

$1.10

02120

Shearing services

$3.63

01230

Sheep and beef cattle farming

$2.49

01240

Sheep farming

$2.49

27590

Sheet metal product manufacturing (except metal structural and container products)

$1.35

28210

Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over)

$1.32

13170

Silver, lead, and zinc ore mining

$1.48

42100

Site preparation services

$1.73

87290

Social assistance services (not elsewhere classified)

$1.02

21810

Soft drink, cordial, and syrup manufacturing

$0.49

24235

Software publishing

$0.16

96350

Solid waste collection services

$1.49

84240

Special-school education

$0.25

78520

Specialised design services (not elsewhere classified)

$0.20

51290

Specialised food retailing (not elsewhere classified)

$0.90

86220

Specialist medical services

$0.12

21840

Spirit manufacturing

$0.49

52410

Sport and camping equipment retailing

$0.34

93192

Sport and physical recreation—boating or yachting

$0.89

93190

Sport and physical recreation—community (not elsewhere classified)

$0.89

93174

Sport and physical recreation—community cricket

$2.92

93170

Sport and physical recreation—community rugby

$1.90

93171

Sport and physical recreation—community rugby league

$0.89

93193

Sport and physical recreation—cycling

$0.89

93195

Sport and physical recreation—golf

$0.89

93197

Sport and physical recreation—motor cycling

$6.08

93198

Sport and physical recreation—motor racing

$2.92

93199

Sport and physical recreation—netball

$1.90

93194

Sport and physical recreation—professional cricket

$2.92

93180

Sport and physical recreation—professional rugby

$6.08

93181

Sport and physical recreation—professional rugby league

$6.08

93175

Sport and physical recreation—professional sport (not elsewhere classified)

$6.08

93182

Sport and physical recreation—snow skiing

$1.90

93184

Sport and physical recreation—softball or baseball

$0.89

93185

Sport and physical recreation—squash or badminton

$1.22

93186

Sport and physical recreation—swimming

$0.89

93187

Sport and physical recreation—tennis

$0.89

93188

Sport and physical recreation—water skiing

$0.89

93196

Sporting and recreational equine activities (not elsewhere classified)

$6.08

84500

Sports and physical recreation instruction

$1.90

93120

Sports and physical recreation venues, grounds, and facilities operation

$0.89

27620

Spring and wire product manufacturing

$1.08

52460

Stationery goods retailing

$0.34

27130

Steel pipe and tube manufacturing

$1.29

66210

Stevedoring services

$2.50

01160

Stone fruit growing

$1.17

52590

Store-based retailing (not elsewhere classified)

$0.46

27490

Structural metal product manufacturing (not elsewhere classified)

$2.01

42240

Structural steel erection services

$3.00

27410

Structural steel fabricating

$2.01

21710

Sugar manufacturing

$0.80

74120

Superannuation funds

$0.18

51100

Supermarket and grocery stores

$0.90

27640

Surface coating and finishing

$1.51

78220

Surveying and mapping services

$0.28

25330

Synthetic resin and synthetic rubber manufacturing

$0.68

22120

Synthetic textile manufacturing

$1.42

51250

Takeaway food services

$0.63

61231

Taxi and other vehicle scheduling operations

$0.28

61230

Taxi and road transport (not elsewhere classified)

$1.05

84320

Technical and vocational education and training

$0.16

46160

Telecommunication goods wholesaling

$0.21

71230

Telecommunications services (not elsewhere classified)

$0.36

22290

Textile finishing and textile product manufacturing (not elsewhere classified)

$0.92

22220

Textile floor-covering manufacturing

$1.42

47210

Textile product wholesaling

$0.30

42430

Tiling and carpeting services

$2.49

23130

Timber resawing and dressing

$1.88

45310

Timber wholesaling

$1.76

52420

Toy and game retailing

$0.44

47930

Toy and sporting goods wholesaling

$0.21

29420

Toy, sporting, and recreational product manufacturing

$1.09

53130

Trailer and motor vehicle retailing (not elsewhere classified)

$0.59

46221

Trailer and motor vehicle wholesaling (not elsewhere classified)

$0.59

65090

Transport (not elsewhere classified)

$0.95

28290

Transport equipment manufacturing (not elsewhere classified)

$1.03

66190

Transport support services (not elsewhere classified)

$0.95

66410

Travel agency and tour arrangement services

$0.16

01111

Turf growing

$1.17

25510

Tyre manufacturing

$0.92

53240

Tyre retailing

$1.53

61220

Urban bus transport

$1.05

41221

Utility and communications network construction and maintenance services

$1.10

01130

Vegetable growing

$1.17

23210

Veneer and plywood manufacturing

$1.76

25431

Veterinary pharmaceutical and medicinal product manufacturing

$0.45

86400

Veterinary services

$0.46

95110

Video and other electronic media rental and hiring

$0.34

67090

Warehousing and storage services (not elsewhere classified)

$1.06

96380

Waste collection services (not elsewhere classified)

$1.50

96370

Waste remediation and materials recovery services

$1.49

96340

Waste treatment and disposal services

$1.49

52550

Watch and jewellery retailing

$0.34

63031

Water passenger transport (river, lake, or harbour)

$1.53

37010

Water supply

$1.10

66290

Water transport support services (not elsewhere classified)

$1.53

28511

Whiteware appliance manufacturing

$0.42

47990

Wholesaling (not elsewhere classified)

$0.54

47991

Wholesaling—commission-based or excluding storage and handling of goods

$0.18

21830

Wine and alcoholic beverage manufacturing (not elsewhere classified)

$0.49

71200

Wired telecommunications network operation

$0.36

71210

Wireless telecommunications network operation (not elsewhere classified)

$0.36

23120

Wood chipping

$1.88

23290

Wood product manufacturing (not elsewhere classified)

$1.76

29210

Wooden furniture and upholstered seat manufacturing

$1.09

23230

Wooden structural fittings and components manufacturing

$1.76

22110

Wool scouring

$1.74

45111

Wool wholesaling

$0.30

92310

Zoological and botanic gardens operation

$1.18

Schedule 2 Classifications and levy rates for purchase of agreed level of weekly compensation from 1 April 2016

rr 4, 12–14

Classification unit number

Classification unit

Levy rate per $100 of agreed level of weekly compensation

Non-abatement part rate per $100 of agreed level of weekly compensation

57100

Accommodation

$0.98

$0.07

78420

Accounting services

$0.15

$0.04

25491

Adhesive manufacturing

$0.53

$0.05

78693

Administrative services (not elsewhere classified)

$0.42

$0.05

84400

Adult, community, and other education (not elsewhere classified)

$0.38

$0.05

78510

Advertising services

$0.20

$0.04

86130

Aged care residential services

$1.54

$0.09

46110

Agricultural and construction machinery wholesaling

$1.16

$0.07

28610

Agricultural machinery and equipment manufacturing

$1.88

$0.10

45190

Agricultural product wholesaling (not elsewhere classified)

$0.76

$0.06

02190

Agriculture and fishing support services (not elsewhere classified)

$3.04

$0.14

42330

Air conditioning and heating services

$1.46

$0.08

64040

Air operations under Civil Aviation Rules Part 133 or 135

$2.13

$0.10

02130

Air operations under Civil Aviation Rules Part 137

$2.83

$0.13

64050

Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115

$2.13

$0.10

64010

Air transport under Civil Aviation Rules Part 121, 125, or 129

$0.55

$0.05

28240

Aircraft manufacturing and repair services

$0.53

$0.05

66300

Airport operations and air transport support services (not elsewhere classified)

$0.55

$0.05

86390

Allied health services (not elsewhere classified)

$0.34

$0.05

93410

Alpine and white water recreation activities

$3.68

$0.16

27210

Alumina production

$3.28

$0.14

27310

Aluminium rolling, drawing, and extruding

$1.83

$0.10

27220

Aluminium smelting

$3.28

$0.14

86330

Ambulance services

$1.54

$0.09

93400

Amusement and other recreation activities (not elsewhere classified)

$1.12

$0.07

93300

Amusement parks and centres operation

$1.12

$0.07

52520

Antique and used goods retailing

$1.11

$0.07

01150

Apple and pear growing

$1.48

$0.08

27420

Architectural aluminium product manufacturing

$1.83

$0.10

78210

Architectural services

$0.25

$0.04

84600

Arts education

$0.38

$0.05

53230

Automotive body, paint, and interior repair and maintenance

$1.30

$0.08

28130

Automotive electrical components manufacturing

$1.30

$0.08

53220

Automotive electrical services

$1.30

$0.08

53290

Automotive repair and maintenance (not elsewhere classified)

$1.30

$0.08

75190

Auxiliary finance and investment services (not elsewhere classified)

$0.23

$0.04

75200

Auxiliary insurance services

$0.23

$0.04

21640

Bakery product manufacturing (non-factory-based)

$1.14

$0.07

73210

Banking

$0.23

$0.04

25490

Basic chemical product manufacturing (not elsewhere classified)

$0.53

$0.05

25350

Basic inorganic chemical manufacturing

$0.28

$0.04

27290

Basic non-ferrous metal manufacturing (not elsewhere classified)

$3.28

$0.14

27320

Basic non-ferrous metal product manufacturing (not elsewhere classified)

$0.73

$0.06

25340

Basic organic chemical manufacturing

$0.67

$0.06

25360

Basic polymer manufacturing (not elsewhere classified)

$0.86

$0.06

01250

Beef cattle farming

$3.14

$0.14

01593

Beekeeping

$2.98

$0.13

21820

Beer manufacturing

$0.62

$0.05

01192

Berry fruit growing

$1.48

$0.08

21630

Biscuit manufacturing (factory-based)

$1.30

$0.08

28220

Boatbuilding and boat repair services (all vessels under 50 tonnes displacement)

$2.04

$0.10

27692

Boiler, tank, and other heavy-gauge metal container manufacturing

$1.90

$0.10

47940

Book and magazine wholesaling

$0.38

$0.05

24230

Book publishing

$0.16

$0.04

21610

Bread manufacturing (factory-based)

$1.10

$0.07

42220

Bricklaying services

$3.78

$0.16

95300

Brothel-keeping, massage parlour, and prostitution services

$0.69

$0.06

42592

Building completion services—all trades subcontracted

$1.95

$0.10

42342

Building installation services (not elsewhere classified)

$3.13

$0.14

73220

Building society operation

$0.23

$0.04

96210

Business and professional association services

$0.25

$0.04

91230

Cable and other subscription programming

$0.19

$0.04

57300

Cafes and restaurants

$0.79

$0.06

21620

Cake and pastry manufacturing (factory-based)

$1.30

$0.08

78692

Call centre operation

$0.35

$0.05

53110

Car retailing (including associated vehicle servicing)

$0.62

$0.05

46210

Car wholesaling

$0.40

$0.05

42420

Carpentry services

$3.14

$0.14

93220

Casino operation

$0.63

$0.05

51270

Catering services (including on-hired hospitality staff)

$0.79

$0.06

26310

Cement and lime manufacturing

$1.77

$0.09

73100

Central banking

$0.23

$0.04

81110

Central government administration (not elsewhere classified)

$0.29

$0.04

26290

Ceramic product manufacturing (not elsewhere classified)

$2.32

$0.11

45120

Cereal grain wholesaling

$1.02

$0.07

21520

Cereal, pasta, and baking-mix manufacturing

$1.12

$0.07

21290

Cheese and other dairy product manufacturing (not elsewhere classified)

$1.01

$0.07

87100

Childcare services

$0.68

$0.06

86360

Chiropractic and osteopathic services

$0.34

$0.05

21900

Cigarette and tobacco product manufacturing

$0.62

$0.05

01191

Citrus fruit growing

$1.48

$0.08

26210

Clay brick manufacturing

$1.77

$0.09

78660

Cleaning services and facilities management (not elsewhere classified)

$1.80

$0.09

25450

Cleaning-compound manufacturing

$0.57

$0.05

52620

Clothing and footwear repair

$0.68

$0.06

47220

Clothing and footwear wholesaling

$0.38

$0.05

22420

Clothing manufacturing

$0.78

$0.06

52210

Clothing retailing

$0.42

$0.05

57400

Clubs (hospitality)

$0.98

$0.07

11010

Coal mining

$1.87

$0.10

63020

Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under)

$1.93

$0.10

63010

Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement)

$1.93

$0.10

84230

Combined primary and secondary education

$0.32

$0.04

46220

Commercial vehicle wholesaling

$1.16

$0.07

28420

Communications equipment manufacturing

$0.26

$0.04

96291

Community-based, multi-functional activities (not elsewhere classified)

$0.69

$0.06

86340

Community health centre operation

$0.34

$0.05

52341

Computer and computer peripherals retailing

$0.55

$0.05

46130

Computer and computer peripherals wholesaling

$0.26

$0.04

28410

Computer and electronic office equipment manufacturing

$0.26

$0.04

78340

Computer systems design and related services

$0.14

$0.04

26350

Concrete product manufacturing

$1.77

$0.09

42210

Concreting services

$3.14

$0.14

21720

Confectionery manufacturing

$1.01

$0.07

14190

Construction material mining (not elsewhere classified)

$1.87

$0.10

42590

Construction services (not elsewhere classified)

$3.14

$0.14

23390

Converted paper product manufacturing (not elsewhere classified)

$0.88

$0.06

27230

Copper, silver, lead, and zinc smelting and refining

$3.28

$0.14

78560

Corporate head office management services

$0.20

$0.04

96320

Correctional and detention services

$1.65

$0.09

23330

Corrugated paperboard and paperboard container manufacturing

$0.83

$0.06

25460

Cosmetic and toiletry preparation manufacturing

$0.57

$0.05

71120

Courier pick-up and delivery services

$1.61

$0.09

52591

Craft and gift retailing (not elsewhere classified)

$0.43

$0.05

92420

Creative artists, musicians, writers, and performers

$0.63

$0.05

78691

Credit reporting and debt collection services

$0.35

$0.05

73230

Credit union operation

$0.23

$0.04

01690

Crop growing (not elsewhere classified)

$1.48

$0.08

21130

Cured meat and smallgoods manufacturing

$1.96

$0.07

66440

Customs and shipping agents and freight-forwarding services (no handling of goods)

$0.20

$0.04

22210

Cut and sewn textile product manufacturing

$0.78

$0.06

01300

Dairy cattle farming

$3.17

$0.14

47130

Dairy produce wholesaling

$1.45

$0.08

78310

Data processing and web-hosting services

$0.18

$0.04

01530

Deer farming

$2.98

$0.13

82000

Defence

$1.45

$0.08

86230

Dental services

$0.18

$0.04

52100

Department stores

$0.55

$0.05

73290

Depository financial intermediation (not elsewhere classified)

$0.23

$0.04

95270

Diet and weight-reduction centre operation

$0.69

$0.06

24233

Directory and mailing-list publishing

$0.16

$0.04

78630

Document preparation services

$0.23

$0.04

93112

Dog racing activities

$2.40

$0.11

28510

Domestic appliance manufacturing (not elsewhere classified)

$0.53

$0.05

52610

Domestic appliance repair and maintenance

$1.30

$0.08

84700

Educational support services

$0.23

$0.04

28520

Electric cable and wire manufacturing

$0.53

$0.05

28540

Electric lighting equipment manufacturing

$0.53

$0.05

52342

Electrical and electronic goods retailing (not elsewhere classified)

$0.55

$0.05

46150

Electrical and electronic goods wholesaling (not elsewhere classified)

$0.32

$0.04

52340

Electrical, electronic, and gas appliance retailing

$0.55

$0.05

28590

Electrical equipment manufacturing (not elsewhere classified)

$0.53

$0.05

42320

Electrical services (including telecommunication services within buildings)

$1.21

$0.07

36130

Electricity generation (not elsewhere classified)

$0.83

$0.06

36101

Electricity line-system operation

$1.51

$0.08

78330

Electronic (except domestic appliance) and precision equipment repair and maintenance

$0.68

$0.06

28490

Electronic equipment manufacturing (not elsewhere classified)

$0.53

$0.05

78320

Electronic information storage services

$0.18

$0.04

78610

Employment placement and recruitment services (no on-hired staff)

$0.38

$0.05

36103

Energy and services utilities operation (excluding construction, maintenance, and plant operation)

$0.83

$0.06

78230

Engineering design and engineering consulting services

$0.25

$0.04

52350

Entertainment media retailing

$0.43

$0.05

25410

Explosives manufacturing

$0.53

$0.05

27690

Fabricated metal product manufacturing (not elsewhere classified)

$1.90

$0.10

25310

Fertiliser manufacturing

$0.86

$0.06

75110

Financial asset broking services

$0.23

$0.04

73400

Financial asset investing

$0.23

$0.04

42341

Fire and security alarm installation services

$1.46

$0.08

96330

Fire protection and other emergency services (except police and ambulance services)

$1.56

$0.09

52592

Firewood, coal, and coke retailing

$2.22

$0.11

47140

Fish and seafood wholesaling

$1.45

$0.08

04130

Fish trawling, seining, and netting (including processing on-board)

$4.09

$0.17

04190

Fishing (not elsewhere classified)

$4.09

$0.17

28670

Fixed space heating, cooling, and ventilation equipment manufacturing

$0.88

$0.06

52320

Floor-covering retailing

$1.11

$0.07

01120

Floriculture production

$1.48

$0.08

52540

Flower retailing

$0.45

$0.05

28630

Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified)

$0.88

$0.06

46190

Food and other specialised industrial machinery and equipment wholesaling

$0.55

$0.05

21790

Food product manufacturing (not elsewhere classified)

$1.30

$0.08

22500

Footwear manufacturing

$0.78

$0.06

52220

Footwear retailing

$0.42

$0.05

81300

Foreign government representation

$0.29

$0.04

03021

Forest product and moss gathering and processing

$3.03

$0.14

03010

Forestry

$4.87

$0.20

03030

Forestry support services (excluding tree cutting and felling)

$4.91

$0.20

36110

Fossil fuel electricity generation

$0.83

$0.06

91220

Free-to-air television broadcasting

$0.19

$0.04

66420

Freight-forwarding services and customs and shipping agents (including handling of goods)

$1.20

$0.07

51210

Fresh meat, fish, and poultry retailing

$1.14

$0.07

01190

Fruit and tree nut growing (not elsewhere classified)

$1.48

$0.08

21300

Fruit and vegetable processing

$1.54

$0.09

51220

Fruit and vegetable retailing

$1.14

$0.07

47150

Fruit and vegetable wholesaling

$1.02

$0.07

95240

Funeral, crematorium, and cemetery services

$0.69

$0.06

47320

Furniture and floor-coverings wholesaling

$0.76

$0.06

29290

Furniture manufacturing (not elsewhere classified)

$1.37

$0.08

52310

Furniture retailing

$1.11

$0.07

93290

Gambling activities (not elsewhere classified)

$0.39

$0.05

52530

Garden supplies retailing

$1.11

$0.07

95250

Gardening and turf management services

$3.13

$0.14

36200

Gas supply

$1.39

$0.08

74220

General insurance

$0.23

$0.04

86210

General practice medical services

$0.15

$0.04

26100

Glass and glass product manufacturing

$1.77

$0.09

42450

Glazing services

$3.14

$0.14

13140

Gold ore mining

$1.87

$0.10

95190

Goods and equipment rental and hiring (not elsewhere classified)

$0.97

$0.07

01220

Grain and sheep or grain and beef cattle farming

$3.15

$0.14

01210

Grain growing

$1.48

$0.08

21510

Grain mill product manufacturing

$2.42

$0.12

67010

Grain storage services

$1.34

$0.08

01140

Grape growing

$1.48

$0.08

14110

Gravel and sand quarrying

$1.87

$0.10

47191

Grocery wholesaling—multiple product ranges

$1.02

$0.07

47190

Grocery wholesaling (not elsewhere classified)

$1.02

$0.07

95260

Hairdressing and beauty services

$0.69

$0.06

52330

Hardware and building supplies retailing

$1.11

$0.07

45390

Hardware goods wholesaling (not elsewhere classified)

$0.91

$0.06

93130

Health and fitness centres and gymnasia operation

$1.12

$0.07

86391

Health care services (not elsewhere classified)

$0.34

$0.05

74210

Health insurance

$0.23

$0.04

41220

Heavy and civil engineering construction (not elsewhere classified)

$2.30

$0.11

77430

Heavy machinery and scaffolding rental and hiring

$1.61

$0.09

84310

Higher education (undergraduate and postgraduate courses)

$0.20

$0.04

42101

Hire of construction machinery and cranes with operator

$3.13

$0.14

77301

Holder investor farms and livestock

$0.97

$0.07

93111

Horse and dog racing administration and track operation

$1.12

$0.07

01520

Horse farming and horse agistment

$3.70

$0.16

93113

Horse racing activities—harness racing

$3.68

$0.16

93115

Horse racing activities—harness racing—drivers

$3.68

$0.16

93110

Horse racing activities—thoroughbred and other (not elsewhere classified)

$7.52

$0.28

93114

Horse racing activities—thoroughbred racing—jockeys

$7.52

$0.28

02195

Horticultural contracting and labour supply services

$1.48

$0.08

86110

Hospitals (except psychiatric hospitals)

$0.71

$0.06

41110

House construction

$3.09

$0.14

52331

Houseware retailing

$0.58

$0.05

25430

Human pharmaceutical and medicinal product manufacturing

$0.57

$0.05

02200

Hunting and trapping

$4.87

$0.20

36120

Hydroelectricity generation

$0.83

$0.06

21220

Ice cream manufacturing

$1.01

$0.07

45230

Industrial and agricultural chemical product wholesaling

$0.38

$0.05

25320

Industrial gas manufacturing

$0.28

$0.04

92110

Information services (not elsewhere classified)

$0.29

$0.04

63030

Inland water transport (except passenger-only)

$1.93

$0.10

51110

In-store retail support services

$0.71

$0.06

96290

Interest group services (not elsewhere classified)

$0.25

$0.04

24232

Internet publishing and broadcasting

$0.16

$0.04

71240

Internet service providers and web-search portals

$0.45

$0.05

61210

Interurban and rural bus transport

$1.32

$0.08

78640

Investigation and security services

$0.97

$0.07

27120

Iron and steel casting

$1.65

$0.09

27121

Iron and steel forging

$1.65

$0.09

13110

Iron ore mining

$1.87

$0.10

27110

Iron smelting and steel manufacturing

$1.63

$0.09

29410

Jewellery and silverware manufacturing

$0.26

$0.04

47920

Jewellery and watch wholesaling

$0.26

$0.04

81200

Justice

$0.33

$0.04

47390

Kitchenware and diningware wholesaling

$0.76

$0.06

01170

Kiwifruit growing

$1.48

$0.08

22390

Knitted product manufacturing

$0.78

$0.06

96220

Labour association services

$0.25

$0.04

86131

Labour supply services (nursing, medical, and dental)

$1.29

$0.08

78622

Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work)

$1.17

$0.07

78621

Labour supply services (on-hired staff—non-office work—including up to 30% office work) (not elsewhere classified)

$1.88

$0.10

78620

Labour supply services (on-hired staff—office workers only)

$0.23

$0.04

41222

Land development and subdivision

$2.18

$0.11

42510

Landscape construction services

$3.14

$0.14

95210

Laundry and dry-cleaning services

$1.73

$0.09

22620

Leather and leather substitute goods manufacturing

$0.78

$0.06

22611

Leather tanning, fellmongery, and fur dressing

$2.19

$0.11

78410

Legal services

$0.15

$0.04

92100

Libraries and archives

$0.19

$0.04

74110

Life insurance

$0.23

$0.04

28650

Lifting and material-handling equipment manufacturing

$0.88

$0.06

04150

Line fishing (including processing on-board)

$4.09

$0.17

47170

Liquor and tobacco product wholesaling

$0.38

$0.05

51230

Liquor retailing

$1.14

$0.07

01590

Livestock farming (not elsewhere classified)

$2.99

$0.13

81130

Local government administration (not elsewhere classified)

$0.50

$0.05

23110

Log sawmilling

$2.37

$0.11

03020

Logging

$4.87

$0.20

93210

Lottery operation

$0.39

$0.05

28640

Machine tool and parts manufacturing

$0.88

$0.06

28690

Machinery and equipment manufacturing (not elsewhere classified)

$1.88

$0.10

28680

Machinery and equipment repair and maintenance (not elsewhere classified)

$1.30

$0.08

24221

Magazine and other periodical publishing

$0.16

$0.04

78550

Management services and related consulting services

$0.20

$0.04

52230

Manchester and textile goods retailing (not elsewhere classified)

$1.11

$0.07

29490

Manufacturing (not elsewhere classified)

$1.37

$0.08

52450

Marine equipment retailing

$0.74

$0.06

78530

Market research and statistical services

$0.18

$0.04

29230

Mattress manufacturing

$1.37

$0.08

21111

Meat and food inspection services

$0.97

$0.07

47110

Meat, poultry, and smallgoods wholesaling

$1.45

$0.08

21110

Meat processing

$3.77

$0.16

28320

Medical and surgical equipment and prosthetics manufacturing

$0.26

$0.04

45220

Metal and mineral wholesaling

$1.83

$0.10

27510

Metal container manufacturing (not elsewhere classified)

$1.36

$0.08

29220

Metal furniture manufacturing

$0.96

$0.07

13190

Metal ore mining (not elsewhere classified)

$1.87

$0.10

27430

Metal roof and guttering manufacturing (except aluminium)

$1.70

$0.09

86132

Midwifery services

$0.71

$0.06

21210

Milk and cream processing

$1.01

$0.07

15130

Mineral exploration

$1.87

$0.10

13150

Mineral sand mining

$1.92

$0.10

28620

Mining and construction machinery manufacturing

$1.88

$0.10

14200

Mining and quarrying (not elsewhere classified)

$1.87

$0.10

15200

Mining support services (not elsewhere classified)

$1.87

$0.10

84330

Modern Apprenticeship Co-ordinators employing apprentices

$1.20

$0.07

91120

Motion picture and video distribution

$0.19

$0.04

91110

Motion picture and video production and other motion picture and video activities (not elsewhere classified)

$0.63

$0.05

91130

Motion picture exhibition

$0.63

$0.05

53120

Motor cycle retailing (including associated vehicle servicing)

$0.74

$0.06

77420

Motor vehicle and transport equipment rental and hiring (not elsewhere classified)

$1.61

$0.09

28120

Motor vehicle body and trailer manufacturing

$1.88

$0.10

46240

Motor vehicle dismantling and used-part wholesaling

$1.93

$0.10

28110

Motor vehicle manufacturing

$1.30

$0.08

46230

Motor vehicle new-part wholesaling

$0.74

$0.06

28190

Motor vehicle parts manufacturing (not elsewhere classified)

$1.30

$0.08

53140

Motor vehicle parts retailing

$0.74

$0.06

92200

Museum operation

$0.39

$0.05

01692

Mushroom growing

$1.48

$0.08

92510

Music and other sound recording activities (not elsewhere classified)

$0.63

$0.05

24234

Music publishing

$0.16

$0.04

25590

Natural rubber product manufacturing

$0.68

$0.06

22140

Natural textile manufacturing

$1.79

$0.09

92390

Nature reserve and conservation park operation

$1.49

$0.08

52430

Newspaper and new and used book retailing

$0.43

$0.05

24211

Newspaper publishing

$0.16

$0.04

73300

Non-depository financing

$0.23

$0.04

27330

Non-ferrous metal casting and forging

$0.73

$0.06

77300

Non-financial assets leasing and investment (including franchisors)

$0.49

$0.05

26400

Non-metallic mineral product manufacturing (not elsewhere classified)

$1.77

$0.09

41130

Non-residential building construction

$2.85

$0.13

77120

Non-residential property operators and developers (excluding construction)

$0.74

$0.06

52595

Non-store retailing

$0.55

$0.05

01110

Nursery production

$1.48

$0.08

27630

Nut, bolt, screw, and rivet manufacturing

$0.91

$0.06

78540

Office administrative services

$0.37

$0.05

04210

Offshore aquaculture

$3.03

$0.14

21400

Oil and fat manufacturing

$1.54

$0.09

12000

Oil and gas extraction

$0.28

$0.04

01180

Olive growing

$1.48

$0.08

36102

On-selling electricity and electricity market operation

$0.83

$0.06

04220

Onshore aquaculture

$3.03

$0.14

86320

Optometry and optical dispensing

$0.15

$0.04

78670

Packaging services

$1.01

$0.07

25420

Paint and coatings manufacturing

$0.53

$0.05

42440

Painting and decorating services

$2.64

$0.12

23340

Paper bag and sack manufacturing

$0.83

$0.06

47950

Paper product wholesaling

$0.38

$0.05

24110

Paper stationery manufacturing

$0.83

$0.06

66110

Parking services

$0.69

$0.06

87292

Parole or probationary services

$0.33

$0.04

77410

Passenger car and minibus rental and hiring

$0.97

$0.07

86310

Pathology and diagnostic imaging services

$0.34

$0.05

92410

Performing arts operation

$0.63

$0.05

92520

Performing arts venue operation

$0.63

$0.05

52560

Personal accessories retailing (not elsewhere classified)

$0.45

$0.05

95290

Personal services (not elsewhere classified)

$0.69

$0.06

78650

Pest control services (except agricultural and forestry)

$1.80

$0.09

25440

Pesticide manufacturing

$0.57

$0.05

25200

Petroleum and coal product manufacturing (not elsewhere classified)

$0.86

$0.06

15110

Petroleum and natural gas exploration

$1.87

$0.10

53210

Petroleum fuel retailing (including associated vehicle servicing)

$0.74

$0.06

45210

Petroleum product wholesaling (including product ownership to retail point-of-sale)

$0.38

$0.05

25100

Petroleum refining and petroleum fuel manufacturing

$0.28

$0.04

47960

Pharmaceutical and toiletry goods wholesaling

$0.38

$0.05

52510

Pharmaceutical, cosmetic, and toiletry goods retailing

$0.23

$0.04

95220

Photographic film processing

$0.23

$0.04

28310

Photographic, optical, and ophthalmic equipment manufacturing

$0.26

$0.04

86350

Physiotherapy services

$0.34

$0.05

01510

Pig farming

$2.98

$0.13

65010

Pipeline transport

$0.28

$0.04

26320

Plaster and gypsum product manufacturing

$1.77

$0.09

42410

Plastering and ceiling services

$3.13

$0.14

45391

Plumbing goods wholesaling

$0.76

$0.06

42310

Plumbing services

$1.97

$0.10

96310

Police services

$0.87

$0.06

25630

Polymer film and sheet packaging material manufacturing

$1.02

$0.07

25650

Polymer foam product manufacturing

$1.02

$0.07

25661

Polymer product manufacturing (not elsewhere classified)

$1.02

$0.07

66230

Port and water transport terminal operations

$1.93

$0.10

91111

Post-production and digital visual effects services

$0.25

$0.04

71110

Postal services

$1.61

$0.09

21795

Potato crisps and corn crisps manufacturing

$0.76

$0.06

01420

Poultry farming (eggs)

$1.73

$0.09

01410

Poultry farming (meat)

$1.73

$0.09

21120

Poultry processing

$2.42

$0.12

04120

Prawn fishing

$4.06

$0.17

29110

Prefabricated metal building manufacturing

$1.90

$0.10

29190

Prefabricated wooden building manufacturing

$2.22

$0.11

21740

Prepared animal and bird feed manufacturing

$1.30

$0.08

84100

Preschool education

$0.68

$0.06

84210

Primary education

$0.32

$0.04

24120

Printing

$0.53

$0.05

24130

Printing support services

$0.53

$0.05

97000

Private households employing staff

$0.69

$0.06

28390

Professional and scientific equipment manufacturing (not elsewhere classified)

$0.26

$0.04

46120

Professional and scientific goods wholesaling

$0.26

$0.04

95230

Professional photographic services

$0.20

$0.04

78291

Professional, scientific, and technical services (not elsewhere classified)

$0.58

$0.05

86120

Psychiatric hospitals and psychiatric services (not elsewhere classified)

$0.71

$0.06

96360

Public order and safety services (not elsewhere classified)

$0.38

$0.05

24231

Publishing (not elsewhere classified) (except software, music, and Internet)

$0.16

$0.04

57200

Pubs, taverns, and bars

$0.98

$0.07

23310

Pulp, paper, and paperboard manufacturing

$0.83

$0.06

28660

Pump and compressor manufacturing

$0.88

$0.06

91210

Radio broadcasting

$0.19

$0.04

62000

Rail freight transport

$1.75

$0.09

62100

Rail passenger transport

$1.75

$0.09

28230

Railway rolling stock manufacturing and repair services

$1.88

$0.10

26330

Ready-mixed concrete manufacturing

$2.32

$0.11

77200

Real estate services

$0.30

$0.04

23220

Reconstituted wood product manufacturing

$0.93

$0.07

96400

Regulatory services (licensing and inspection) (not elsewhere classified)

$0.38

$0.05

96100

Religious organisations and services

$0.30

$0.04

52690

Repair and maintenance (not elsewhere classified)

$0.68

$0.06

24300

Reproduction of recorded media

$0.26

$0.04

41120

Residential building construction (not elsewhere classified)

$2.86

$0.13

87220

Residential care services (not elsewhere classified)

$1.54

$0.09

77110

Residential property operators and developers (excluding construction)

$0.74

$0.06

87222

Residential refuge operation

$0.34

$0.05

52597

Retail commission-based buying or selling (or both)

$0.55

$0.05

71111

Retail postal services

$0.43

$0.05

87211

Retirement village operation (with rest home or hospital facilities)

$1.54

$0.09

87210

Retirement village operation (without rest home or hospital facilities)

$1.54

$0.09

25610

Rigid and semi-rigid polymer product manufacturing

$1.02

$0.07

41210

Road and bridge construction

$1.89

$0.10

61100

Road freight transport

$3.15

$0.14

04110

Rock lobster and crab fishing or potting

$4.12

$0.17

42230

Roofing services

$3.80

$0.16

22230

Rope, cordage, and twine manufacturing

$1.59

$0.09

23391

Sanitary paper product manufacturing

$0.88

$0.06

66500

Scenic and sightseeing transport (excluding aviation)

$1.93

$0.10

78100

Scientific research services

$0.35

$0.05

78290

Scientific testing and analysis services

$0.58

$0.05

21730

Seafood processing (other than on-board vessels)

$2.42

$0.12

84220

Secondary education

$0.32

$0.04

37020

Sewerage and drainage services

$1.39

$0.08

02120

Shearing services

$4.58

$0.19

01230

Sheep and beef cattle farming

$3.14

$0.14

01240

Sheep farming

$3.14

$0.14

27590

Sheet metal product manufacturing (except metal structural and container products)

$1.70

$0.09

28210

Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over)

$1.66

$0.09

13170

Silver, lead, and zinc ore mining

$1.87

$0.10

42100

Site preparation services

$2.18

$0.11

87290

Social assistance services (not elsewhere classified)

$1.29

$0.08

21810

Soft drink, cordial, and syrup manufacturing

$0.62

$0.05

24235

Software publishing

$0.20

$0.04

96350

Solid waste collection services

$1.88

$0.10

84240

Special-school education

$0.32

$0.04

78520

Specialised design services (not elsewhere classified)

$0.25

$0.04

51290

Specialised food retailing (not elsewhere classified)

$1.14

$0.07

86220

Specialist medical services

$0.15

$0.04

21840

Spirit manufacturing

$0.62

$0.05

52410

Sport and camping equipment retailing

$0.43

$0.05

93192

Sport and physical recreation—boating or yachting

$1.12

$0.07

93190

Sport and physical recreation—community (not elsewhere classified)

$1.12

$0.07

93174

Sport and physical recreation—community cricket

$3.68

$0.16

93170

Sport and physical recreation—community rugby

$2.40

$0.11

93171

Sport and physical recreation—community rugby league

$1.12

$0.07

93193

Sport and physical recreation—cycling

$1.12

$0.07

93195

Sport and physical recreation—golf

$1.12

$0.07

93197

Sport and physical recreation—motor cycling

$7.52

$0.28

93198

Sport and physical recreation—motor racing

$3.68

$0.16

93199

Sport and physical recreation—netball

$2.40

$0.11

93194

Sport and physical recreation—professional cricket

$3.68

$0.16

93180

Sport and physical recreation—professional rugby

$7.52

$0.28

93181

Sport and physical recreation—professional rugby league

$7.52

$0.28

93175

Sport and physical recreation—professional sport (not elsewhere classified)

$7.52

$0.28

93182

Sport and physical recreation—snow skiing

$2.40

$0.11

93184

Sport and physical recreation—softball or baseball

$1.12

$0.07

93185

Sport and physical recreation—squash or badminton

$1.54

$0.09

93186

Sport and physical recreation—swimming

$1.12

$0.07

93187

Sport and physical recreation—tennis

$1.12

$0.07

93188

Sport and physical recreation—water skiing

$1.12

$0.07

93196

Sporting and recreational equine activities (not elsewhere classified)

$7.52

$0.28

84500

Sports and physical recreation instruction

$2.40

$0.11

93120

Sports and physical recreation venues, grounds, and facilities operation

$1.12

$0.07

27620

Spring and wire product manufacturing

$1.36

$0.08

52460

Stationery goods retailing

$0.43

$0.05

27130

Steel pipe and tube manufacturing

$1.63

$0.09

66210

Stevedoring services

$3.15

$0.14

01160

Stone fruit growing

$1.48

$0.08

52590

Store-based retailing (not elsewhere classified)

$0.58

$0.05

27490

Structural metal product manufacturing (not elsewhere classified)

$2.54

$0.12

42240

Structural steel erection services

$3.78

$0.16

27410

Structural steel fabricating

$2.54

$0.12

21710

Sugar manufacturing

$1.01

$0.07

74120

Superannuation funds

$0.23

$0.04

51100

Supermarket and grocery stores

$1.14

$0.07

27640

Surface coating and finishing

$1.90

$0.10

78220

Surveying and mapping services

$0.35

$0.05

25330

Synthetic resin and synthetic rubber manufacturing

$0.86

$0.06

22120

Synthetic textile manufacturing

$1.79

$0.09

51250

Takeaway food services

$0.79

$0.06

61231

Taxi and other vehicle scheduling operations

$0.35

$0.05

61230

Taxi and road transport (not elsewhere classified)

$1.32

$0.08

84320

Technical and vocational education and training

$0.20

$0.04

46160

Telecommunication goods wholesaling

$0.26

$0.04

71230

Telecommunications services (not elsewhere classified)

$0.45

$0.05

22290

Textile finishing and textile product manufacturing (not elsewhere classified)

$1.16

$0.07

22220

Textile floor-covering manufacturing

$1.79

$0.09

47210

Textile product wholesaling

$0.38

$0.05

42430

Tiling and carpeting services

$3.14

$0.14

23130

Timber resawing and dressing

$2.37

$0.11

45310

Timber wholesaling

$2.22

$0.11

52420

Toy and game retailing

$0.55

$0.05

47930

Toy and sporting goods wholesaling

$0.26

$0.04

29420

Toy, sporting, and recreational product manufacturing

$1.37

$0.08

53130

Trailer and motor vehicle retailing (not elsewhere classified)

$0.74

$0.06

46221

Trailer and motor vehicle wholesaling (not elsewhere classified)

$0.74

$0.06

65090

Transport (not elsewhere classified)

$1.20

$0.07

28290

Transport equipment manufacturing (not elsewhere classified)

$1.30

$0.08

66190

Transport support services (not elsewhere classified)

$1.20

$0.07

66410

Travel agency and tour arrangement services

$0.20

$0.04

01111

Turf growing

$1.48

$0.08

25510

Tyre manufacturing

$1.16

$0.07

53240

Tyre retailing

$1.93

$0.10

61220

Urban bus transport

$1.32

$0.08

41221

Utility and communications network construction and maintenance services

$1.39

$0.08

01130

Vegetable growing

$1.48

$0.08

23210

Veneer and plywood manufacturing

$2.22

$0.11

25431

Veterinary pharmaceutical and medicinal product manufacturing

$0.57

$0.05

86400

Veterinary services

$0.58

$0.05

95110

Video and other electronic media rental and hiring

$0.43

$0.05

67090

Warehousing and storage services (not elsewhere classified)

$1.34

$0.08

96380

Waste collection services (not elsewhere classified)

$1.89

$0.10

96370

Waste remediation and materials recovery services

$1.88

$0.10

96340

Waste treatment and disposal services

$1.88

$0.10

52550

Watch and jewellery retailing

$0.43

$0.05

63031

Water passenger transport (river, lake, or harbour)

$1.93

$0.10

37010

Water supply

$1.39

$0.08

66290

Water transport support services (not elsewhere classified)

$1.93

$0.10

28511

Whiteware appliance manufacturing

$0.53

$0.05

47990

Wholesaling (not elsewhere classified)

$0.68

$0.06

47991

Wholesaling—commission-based or excluding storage and handling of goods

$0.23

$0.04

21830

Wine and alcoholic beverage manufacturing (not elsewhere classified)

$0.62

$0.05

71200

Wired telecommunications network operation

$0.45

$0.05

71210

Wireless telecommunications network operation (not elsewhere classified)

$0.45

$0.05

23120

Wood chipping

$2.37

$0.11

23290

Wood product manufacturing (not elsewhere classified)

$2.22

$0.11

29210

Wooden furniture and upholstered seat manufacturing

$1.37

$0.08

23230

Wooden structural fittings and components manufacturing

$2.22

$0.11

22110

Wool scouring

$2.19

$0.11

45111

Wool wholesaling

$0.38

$0.05

92310

Zoological and botanic gardens operation

$1.49

$0.08

Michael Webster,Clerk of the Executive Council.

Explanatory note

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

These regulations, which come into force on 1 April 2016, prescribe the levies payable to fund the Work Account for the period comprising—

the tax year commencing on 1 April 2016 and ending with the close of 31 March 2017; and
any tax year commencing on or after 1 April 2017.

The regulations revoke and replace the Accident Compensation (Work Account Levies) Regulations 2015.

Regulatory impact statement

The Ministry of Business, Innovation, and Employment produced a regulatory impact statement on 25 November 2015 to help inform the decisions taken by the Government relating to the contents of this instrument.

A copy of this regulatory impact statement can be found at—

http://www.mbie.govt.nz/publications-research/publications/employment-and-skills/2016-17%20ACC%20Levies%20RIS.pdf
http://www.treasury.govt.nz/publications/informationreleases/ris

Issued under the authority of the Legislation Act 2012.
Date of notification in Gazette: 25 February 2016.
These regulations are administered by the Ministry of Business, Innovation, and Employment.