2015/39

Accident Compensation (Work Account Levies) Regulations 2015

Jerry Mateparae, Governor-General

Order in Council

At Wellington this 23rd day of February 2015
Present:The Right Hon John Key presiding in Council

Pursuant to sections 167(4) and (5), 244, 329, and 333 of the Accident Compensation Act 2001, His Excellency the Governor-General, acting on the advice and with the consent of the Executive Council and on the recommendation of the Minister for ACC made after complying with the consultation requirements of sections 330 and 331 of that Act, makes the following regulations.

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
Current portion
8 Calculation of current portion of Work Account levy payable by employers and private domestic workers
9 Calculation of current portion of Work Account levy payable by self-employed persons
10 Current portion of Work Account levy subject to adjustments
Residual portion
11 Calculation of residual portion of Work Account levy
12 Payment of residual portion of Work Account levy
13 Self-employed person who works more than 30 hours per week and earns less than specified amount must pay residual portion of Work Account levy
Part 3
Persons purchasing compensation
14 Application of this Part
15 Corporation to determine compensation levy
16 Base compensation levy
17 Non-abatement part
18 Self-employed person must pay either compensation levy or current portion of 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
19 Limits on entitlement to downward adjustments
20 Auditors
21 Decisions made under this Part
Subpart 2—Downward adjustments for all employers or self-employed persons
22 Downward adjustments
23 Basis of downward adjustments
24 Employer or self-employed person may apply for audit
25 Determination of applications for audit
26 Restriction on further application for audit for downward adjustment
27 Application of downward adjustments
28 Administration of downward adjustments
29 Corporation may require further downward audit in certain circumstances
Subpart 3—Downward adjustments for certain employers or self-employed persons
30 Interpretation
31 Application of this subpart
32 Downward adjustments
33 Basis of downward adjustments
34 Employer or self-employed person may apply for downward adjustment
35 Determination of applications for downward adjustment
36 Audits
37 Application of downward adjustments
38 Person for whom downward adjustment made must submit annual declaration
39 Consequences of failure to submit annual declaration
40 Consequences if annual declaration discloses that this subpart no longer applies or self-assessment no longer current
41 Corporation may require further downward audit in certain circumstances
42 Restriction on further application for downward adjustment
43 Administration of downward adjustments
Part 5
Upward adjustments to Work Account levy based on employers' safety management practices
44 Auditors
45 Upward adjustments
46 Basis of upward adjustments
47 Further audits after upward adjustment
48 Application of upward adjustment to levy
49 Administration of upward adjustments
Part 6
Miscellaneous
50 Collection of current portion of Work Account levy
51 Interest rate on Work Account levy overpaid
52 Levy exclusive of GST
53 Amounts of levy exempt from payment
54 Continuation of adjustments
55 Revocation and savings
Schedule 1
Classifications and Work Account levy rates (current and residual portion) from 1 April 2015
Schedule 2
Classifications and levy rates for purchase of agreed level of weekly compensation (current portion only) from 1 April 2015

Regulations

1 Title

These regulations are the Accident Compensation (Work Account Levies) Regulations 2015.

2 Commencement

These regulations come into force on 1 April 2015.

Part 1
Preliminary provisions

3 Interpretation

(1) 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 20(1) or 44(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 15
Corporation means the Accident Compensation Corporation continued by section 259 of the Act
current portion, in relation to the Work Account levy, means the portion of that levy that is necessary to provide for the purposes referred to in section 167(4)(a) of the Act

downward adjustment means a downward adjustment to—
(a) the current portion of the Work Account levy payable by an employer; or
(b) the current portion of 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 23 or 33
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
residual portion, in relation to the Work Account levy, means the portion of that levy that is necessary to provide for the purposes referred to in section 167(4)(b) of the Act
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 current portion of 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 46
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.

(2) A reference to the Work Account levy in Parts 4 and 5 is a reference to the current portion only of the Work Account levy.

(3) A reference to the Work Account levy in the rest of these regulations is a reference to any of the following, as the context requires:
(a) the current portion of the Work Account levy:
(b) the residual portion of the Work Account levy:
(c) both the current and residual portions of the Work Account levy.

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 current or residual portion 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 2015 and ending with the close of 31 March 2016; and
(b) any tax year commencing on or after 1 April 2016.

(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,—
(a) in the case of the current portion of the Work Account levy, $120,070; or
(b) in the case of the residual portion of the Work Account levy, $118,191.

(2) The maximum amount of self-employed earnings in the 2014/15 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 $118,191.

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 2014/15 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 $29,640; 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 current portion of the Work Account levy payable by the person must be calculated using the formula set out in regulation 9.

Part 2
Work account levy

Current portion

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

The current portion of 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 current portion of 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 current portion of Work Account levy payable by self-employed persons

The current portion of 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 2014/15 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, $29,640 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 current portion of the Work Account levy in Schedule 1 that applies to the classification unit in which the self-employed person is classified.

10 Current portion of Work Account levy subject to adjustments

The current portion of 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 2015.

Residual portion

11 Calculation of residual portion of Work Account levy

For the purposes of determining the residual portion of the Work Account levy payable under regulation 12, the rate of levy payable for each $100 of earnings is the rate for the residual portion of the Work Account levy in Schedule 1 opposite the classification unit in which the employer, private domestic worker, or self-employed person has been classified.

12 Payment of residual portion of Work Account levy

(1) Every employer and private domestic worker must pay to the Corporation the residual portion of the Work Account levy in respect of earnings paid to each employee during—
(a) the 2014/15 tax year, in respect of levies payable for the period referred to in regulation 5(1)(a); or
(b) if regulation 5(1)(b) applies, the tax year immediately preceding the period that applies under regulation 5(1)(b).

(2) Every self-employed person must pay to the Corporation the residual portion of the Work Account levy in respect of earnings received by the person during—
(a) the 2014/15 tax year, in respect of levies payable for the period referred to in regulation 5(1)(a); or
(b) if regulation 5(1)(b) applies, the tax year immediately preceding the period that applies under regulation 5(1)(b).

13 Self-employed person who works more than 30 hours per week and earns less than specified amount must pay residual portion of Work Account levy

(1) This regulation applies to a self-employed person who, in the relevant tax year referred to in regulation 12(2),—
(a) worked for an average of more than 30 hours per week, whether or not as an employee; and
(b) earned less than $29,640.

(2) The person must pay the residual portion of the Work Account levy calculated using the following formula:

[($29,640 − a) × b] ÷ 100
where—

a
is the earnings received by the person, as an employee, during the relevant tax year referred to in regulation 12(2)

b
is the rate for the residual portion of the Work Account levy (calculated for each $100 of earnings) for the classification unit in which the self-employed person has been classified.

Part 3
Persons purchasing compensation

14 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.

15 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 16

h
is either—(a) the amount of the non-abatement part of the compensation levy calculated under regulation 17, if that regulation applies; or
(b) zero, if regulation 17 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 2015.

16 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.

17 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 16

p
is the appropriate non-abatement part rate stated in Schedule 2.

18 Self-employed person must pay either compensation levy or current portion of Work Account levy

Nothing in these regulations limits or affects the obligation of a self-employed person to pay the current portion of 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

19 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.

20 Auditors

(1) Audits for the purposes of this Part (other than audits for the purposes of regulation 24(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.

21 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 22(2) applies:
(c) a decision to discontinue or reduce a downward adjustment made after a further downward audit under regulation 29:
(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 39, 40, or 41.

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

22 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.

23 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.

24 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 23(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 22(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.

25 Determination of applications for audit

(1) The Corporation must decide which of the applicants who have made applications under regulation 24(1) will be audited.
(2) In deciding, the Corporation may consider the declaration referred to in regulation 24(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 24(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.

26 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 24(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.

27 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 29(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 29(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.

28 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.

29 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

30 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 37(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.

31 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 $564,000 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 $564,000 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.

32 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%.

33 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.

34 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.

35 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 34(2) in making any decision under subclause (2); and
(b) must give the applicant written notice of that decision and the reasons for it.

36 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.

37 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 39, 40, and 41.

(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.

38 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 31; and
(b) the assessment that was included, in accordance with regulation 34(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.

39 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 38(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.

40 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 38(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 31; or
(b) the assessment that was included, in accordance with regulation 34(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 42(2).

41 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 34(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 34(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.

42 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 39, 40, or 41.

(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.

43 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

44 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.

45 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.

46 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.

47 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.

48 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 47 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.

49 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 47 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 48.

Part 6
Miscellaneous

50 Collection of current portion of Work Account levy

The current portion of 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.

51 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.

52 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.

53 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.

54 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 55 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 27 and 37 include any relevant periods before the commencement of these regulations.

55 Revocation and savings

(1) The Accident Compensation (Work Account Levies) Regulations 2014 (LI 2014/32) are revoked.
(2) Despite subclause (1), the regulations specified in that subclause continue to apply with respect to the period commencing on 1 April 2014 and ending with the close of 31 March 2015 as if they had not been revoked.

Schedule 1
Classifications and Work Account levy rates (current and residual portion) from 1 April 2015

rr 4, 8, 9

Classification Unit Number
 
Classification Unit
 
Levy rate per $100 of earnings (current portion only)
 
Levy rate per $100 of earnings (residual portion only)

57100
 
Accommodation
 
$0.58
 
$0.26

78420
 
Accounting services
 
$0.04
 
$0.14

25491
 
Adhesive manufacturing
 
$0.30
 
$0.33

78693
 
Administrative services (not elsewhere classified)
 
$0.21
 
$0.28

84400
 
Adult, community, and other education (not elsewhere classified)
 
$0.26
 
$0.14

78510
 
Advertising services
 
$0.10
 
$0.14

86130
 
Aged care residential services
 
$1.00
 
$0.39

46110
 
Agricultural and construction machinery wholesaling
 
$0.67
 
$0.25

28610
 
Agricultural machinery and equipment manufacturing
 
$1.21
 
$0.49

45190
 
Agricultural product wholesaling (not elsewhere classified)
 
$0.49
 
$0.19

02190
 
Agriculture and fishing support services (not elsewhere classified)
 
$1.64
 
$0.38

42330
 
Air conditioning and heating services
 
$0.89
 
$0.23

64040
 
Air operations under Civil Aviation Rules Part 133 or 135
 
$1.06
 
$0.37

02130
 
Air operations under Civil Aviation Rules Part 137
 
$1.06
 
$1.48

64050
 
Air operations under Civil Aviation Rules Parts 101, 103, 104, 105, 106 or 115
 
$1.06
 
$0.37

64010
 
Air transport under Civil Aviation Rules Part 121, 125, or 129
 
$0.29
 
$0.37

28240
 
Aircraft manufacturing and repair services
 
$0.29
 
$0.19

66300
 
Airport operations and air transport support services (not elsewhere classified)
 
$0.29
 
$0.37

86390
 
Allied health services (not elsewhere classified)
 
$0.18
 
$0.12

93410
 
Alpine and white water recreation activities
 
$2.13
 
$0.28

27210
 
Alumina production
 
$0.48
 
$3.41

27310
 
Aluminium rolling, drawing, and extruding
 
$1.15
 
$0.33

27220
 
Aluminium smelting
 
$0.48
 
$3.41

86330
 
Ambulance services
 
$1.00
 
$0.12

93400
 
Amusement and other recreation activities (not elsewhere classified)
 
$0.70
 
$0.28

93300
 
Amusement parks and centres operation
 
$0.70
 
$0.45

52520
 
Antique and used goods retailing
 
$0.70
 
$0.32

01150
 
Apple and pear growing
 
$0.93
 
$0.38

27420
 
Architectural aluminium product manufacturing
 
$1.15
 
$0.33

78210
 
Architectural services
 
$0.14
 
$0.14

84600
 
Arts education
 
$0.26
 
$0.14

53230
 
Automotive body, paint, and interior repair and maintenance
 
$0.76
 
$0.52

28130
 
Automotive electrical components manufacturing
 
$0.75
 
$0.71

53220
 
Automotive electrical services
 
$0.76
 
$0.25

53290
 
Automotive repair and maintenance (not elsewhere classified)
 
$0.76
 
$0.25

75190
 
Auxiliary finance and investment services (not elsewhere classified)
 
$0.06
 
$0.20

75200
 
Auxiliary insurance services
 
$0.06
 
$0.20

21640
 
Bakery product manufacturing (non-factory-based)
 
$0.71
 
$0.32

73210
 
Banking
 
$0.06
 
$0.20

25490
 
Basic chemical product manufacturing (not elsewhere classified)
 
$0.30
 
$0.33

25350
 
Basic inorganic chemical manufacturing
 
$0.13
 
$0.19

27290
 
Basic non-ferrous metal manufacturing (not elsewhere classified)
 
$0.48
 
$3.41

27320
 
Basic non-ferrous metal product manufacturing (not elsewhere classified)
 
$0.48
 
$0.33

25340
 
Basic organic chemical manufacturing
 
$0.30
 
$0.49

25360
 
Basic polymer manufacturing (not elsewhere classified)
 
$0.52
 
$0.49

01250
 
Beef cattle farming
 
$1.77
 
$0.38

01593
 
Beekeeping
 
$1.85
 
$0.38

21820
 
Beer manufacturing
 
$0.38
 
$0.19

01192
 
Berry fruit growing
 
$0.93
 
$0.38

21630
 
Biscuit manufacturing (factory-based)
 
$0.71
 
$0.33

28220
 
Boatbuilding and boat repair services (all vessels under 50 tonnes displacement)
 
$1.39
 
$0.71

27692
 
Boiler, tank, and other heavy-gauge metal container manufacturing
 
$1.16
 
$0.49

47940
 
Book and magazine wholesaling
 
$0.23
 
$0.19

24230
 
Book publishing
 
$0.05
 
$0.14

21610
 
Bread manufacturing (factory-based)
 
$0.84
 
$0.33

42220
 
Bricklaying services
 
$2.45
 
$0.63

95300
 
Brothel-keeping, massage parlour, and prostitution services
 
$0.40
 
$0.22

42592
 
Building completion services—all trades subcontracted
 
$1.29
 
$0.28

42342
 
Building installation services (not elsewhere classified)
 
$1.98
 
$0.19

73220
 
Building society operation
 
$0.06
 
$0.20

96210
 
Business and professional association services
 
$0.14
 
$0.14

91230
 
Cable and other subscription programming
 
$0.08
 
$0.14

57300
 
Cafes and restaurants
 
$0.48
 
$0.26

21620
 
Cake and pastry manufacturing (factory-based)
 
$0.71
 
$0.49

78692
 
Call centre operation
 
$0.13
 
$0.28

53110
 
Car retailing (including associated vehicle servicing)
 
$0.38
 
$0.25

46210
 
Car wholesaling
 
$0.23
 
$0.25

42420
 
Carpentry services
 
$1.98
 
$0.63

93220
 
Casino operation
 
$0.32
 
$0.26

51270
 
Catering services
 
$0.48
 
$0.26

26310
 
Cement and lime manufacturing
 
$1.06
 
$0.49

73100
 
Central banking
 
$0.06
 
$0.20

81110
 
Central government administration (not elsewhere classified)
 
$0.06
 
$0.28

26290
 
Ceramic product manufacturing (not elsewhere classified)
 
$1.30
 
$0.33

45120
 
Cereal grain wholesaling
 
$0.65
 
$0.19

21520
 
Cereal, pasta, and baking-mix manufacturing
 
$0.84
 
$0.49

21290
 
Cheese and other dairy product manufacturing (not elsewhere classified)
 
$0.68
 
$0.33

87100
 
Childcare services
 
$0.38
 
$0.19

86360
 
Chiropractic and osteopathic services
 
$0.18
 
$0.12

21900
 
Cigarette and tobacco product manufacturing
 
$0.38
 
$0.19

01191
 
Citrus fruit growing
 
$0.94
 
$0.38

26210
 
Clay brick manufacturing
 
$1.06
 
$0.33

78660
 
Cleaning services and facilities management (not elsewhere classified)
 
$1.02
 
$0.42

25450
 
Cleaning-compound manufacturing
 
$0.34
 
$0.33

52620
 
Clothing and footwear repair
 
$0.33
 
$0.32

47220
 
Clothing and footwear wholesaling
 
$0.23
 
$0.19

22420
 
Clothing manufacturing
 
$0.44
 
$0.49

52210
 
Clothing retailing
 
$0.23
 
$0.17

57400
 
Clubs (hospitality)
 
$0.58
 
$0.26

11010
 
Coal mining
 
$1.37
 
$0.84

63020
 
Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under)
 
$1.03
 
$1.26

63010
 
Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement)
 
$1.03
 
$1.26

84230
 
Combined primary and secondary education
 
$0.18
 
$0.14

46220
 
Commercial vehicle wholesaling
 
$0.67
 
$0.25

28420
 
Communications equipment manufacturing
 
$0.12
 
$0.19

96291
 
Community-based, multi-functional activities (not elsewhere classified)
 
$0.40
 
$0.33

86340
 
Community health centre operation
 
$0.18
 
$0.12

52341
 
Computer and computer peripherals retailing
 
$0.37
 
$0.17

46130
 
Computer and computer peripherals wholesaling
 
$0.12
 
$0.19

28410
 
Computer and electronic office equipment manufacturing
 
$0.12
 
$0.19

78340
 
Computer systems design and related services
 
$0.02
 
$0.14

26350
 
Concrete product manufacturing
 
$1.06
 
$0.49

42210
 
Concreting services
 
$1.99
 
$0.63

21720
 
Confectionery manufacturing
 
$0.56
 
$0.49

14190
 
Construction material mining (not elsewhere classified)
 
$1.37
 
$0.84

42590
 
Construction services (not elsewhere classified)
 
$1.98
 
$0.63

23390
 
Converted paper product manufacturing (not elsewhere classified)
 
$0.62
 
$0.19

27230
 
Copper, silver, lead, and zinc smelting and refining
 
$0.48
 
$3.41

78560
 
Corporate head office management services
 
$0.10
 
$0.14

96320
 
Correctional and detention services
 
$0.91
 
$0.54

23330
 
Corrugated paperboard and paperboard container manufacturing
 
$0.49
 
$0.19

25460
 
Cosmetic and toiletry preparation manufacturing
 
$0.34
 
$0.33

71120
 
Courier pick-up and delivery services
 
$0.94
 
$0.57

52591
 
Craft and gift retailing (not elsewhere classified)
 
$0.22
 
$0.17

92420
 
Creative artists, musicians, writers, and performers
 
$0.32
 
$0.14

78691
 
Credit reporting and debt collection services
 
$0.13
 
$0.28

73230
 
Credit union operation
 
$0.06
 
$0.20

01690
 
Crop growing (not elsewhere classified)
 
$0.93
 
$0.38

21130
 
Cured meat and smallgoods manufacturing
 
$0.68
 
$0.71

66440
 
Customs and shipping agents and freight-forwarding services (no handling of goods)
 
$0.09
 
$0.14

22210
 
Cut and sewn textile product manufacturing
 
$0.44
 
$0.49

01300
 
Dairy cattle farming
 
$1.90
 
$0.38

47130
 
Dairy produce wholesaling
 
$1.01
 
$0.19

78310
 
Data processing and web-hosting services
 
$0.06
 
$0.14

01530
 
Deer farming
 
$1.85
 
$0.38

82000
 
Defence
 
$0.71
 
$0.44

86230
 
Dental services
 
$0.08
 
$0.12

52100
 
Department stores
 
$0.37
 
$0.17

73290
 
Depository financial intermediation (not elsewhere classified)
 
$0.06
 
$0.20

95270
 
Diet and weight-reduction centre operation
 
$0.40
 
$0.22

24233
 
Directory and mailing-list publishing
 
$0.05
 
$0.14

78630
 
Document preparation services
 
$0.13
 
$0.14

93112
 
Dog racing activities
 
$1.37
 
$0.45

28510
 
Domestic appliance manufacturing (not elsewhere classified)
 
$0.29
 
$0.19

52610
 
Domestic appliance repair and maintenance
 
$0.76
 
$0.32

84700
 
Educational support services
 
$0.13
 
$0.14

28520
 
Electric cable and wire manufacturing
 
$0.32
 
$0.19

28540
 
Electric lighting equipment manufacturing
 
$0.29
 
$0.19

52342
 
Electrical and electronic goods retailing (not elsewhere classified)
 
$0.37
 
$0.17

46150
 
Electrical and electronic goods wholesaling (not elsewhere classified)
 
$0.18
 
$0.19

52340
 
Electrical, electronic, and gas appliance retailing
 
$0.37
 
$0.17

28590
 
Electrical equipment manufacturing (not elsewhere classified)
 
$0.29
 
$0.19

42320
 
Electrical services (including telecommunication services within buildings)
 
$0.73
 
$0.23

36130
 
Electricity generation (not elsewhere classified)
 
$0.14
 
$0.85

36101
 
Electricity line-system operation
 
$0.94
 
$0.85

78330
 
Electronic (except domestic appliance) and precision equipment repair and maintenance
 
$0.33
 
$0.14

28490
 
Electronic equipment manufacturing (not elsewhere classified)
 
$0.29
 
$0.19

78320
 
Electronic information storage services
 
$0.06
 
$0.14

78610
 
Employment placement and recruitment services (no on-hired staff)
 
$0.13
 
$0.32

36103
 
Energy and services utilities operation (excluding construction, maintenance, and plant operation)
 
$0.14
 
$0.85

78230
 
Engineering design and engineering consulting services
 
$0.14
 
$0.14

52350
 
Entertainment media retailing
 
$0.22
 
$0.17

25410
 
Explosives manufacturing
 
$0.30
 
$0.33

27690
 
Fabricated metal product manufacturing (not elsewhere classified)
 
$1.16
 
$0.49

25310
 
Fertiliser manufacturing
 
$0.52
 
$0.49

75110
 
Financial asset broking services
 
$0.06
 
$0.20

73400
 
Financial asset investing
 
$0.06
 
$0.20

42341
 
Fire and security alarm installation services
 
$0.89
 
$0.23

96330
 
Fire protection and other emergency services (except police and ambulance services)
 
$0.92
 
$0.86

52592
 
Firewood, coal, and coke retailing
 
$1.30
 
$0.32

47140
 
Fish and seafood wholesaling
 
$1.01
 
$0.52

04130
 
Fish trawling, seining, and netting (including processing on-board)
 
$2.59
 
$1.48

04190
 
Fishing (not elsewhere classified)
 
$2.59
 
$1.48

28670
 
Fixed space heating, cooling, and ventilation equipment manufacturing
 
$0.65
 
$0.19

52320
 
Floor-covering retailing
 
$0.70
 
$0.32

01120
 
Floriculture production
 
$0.93
 
$0.38

52540
 
Flower retailing
 
$0.22
 
$0.32

28630
 
Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified)
 
$0.65
 
$0.19

46190
 
Food and other specialised industrial machinery and equipment wholesaling
 
$0.31
 
$0.19

21790
 
Food product manufacturing (not elsewhere classified)
 
$0.71
 
$0.33

22500
 
Footwear manufacturing
 
$0.44
 
$0.49

52220
 
Footwear retailing
 
$0.23
 
$0.17

81300
 
Foreign government representation
 
$0.06
 
$0.28

03021
 
Forest product and moss gathering and processing
 
$1.64
 
$0.38

03010
 
Forestry
 
$3.00
 
$2.05

03030
 
Forestry support services (excluding tree cutting and felling)
 
$3.01
 
$1.48

36110
 
Fossil fuel electricity generation
 
$0.14
 
$0.85

91220
 
Free-to-air television broadcasting
 
$0.08
 
$0.14

66420
 
Freight-forwarding services and customs and shipping agents (including handling of goods)
 
$0.97
 
$0.40

51210
 
Fresh meat, fish, and poultry retailing
 
$0.71
 
$0.52

01190
 
Fruit and tree nut growing (not elsewhere classified)
 
$0.93
 
$0.38

21300
 
Fruit and vegetable processing
 
$1.01
 
$0.49

51220
 
Fruit and vegetable retailing
 
$0.71
 
$0.32

47150
 
Fruit and vegetable wholesaling
 
$0.65
 
$0.19

95240
 
Funeral, crematorium, and cemetery services
 
$0.40
 
$0.22

47320
 
Furniture and floor-coverings wholesaling
 
$0.49
 
$0.19

29290
 
Furniture manufacturing (not elsewhere classified)
 
$0.84
 
$0.33

52310
 
Furniture retailing
 
$0.70
 
$0.32

93290
 
Gambling activities (not elsewhere classified)
 
$0.25
 
$0.14

52530
 
Garden supplies retailing
 
$0.70
 
$0.32

95250
 
Gardening and turf management services
 
$1.98
 
$0.43

36200
 
Gas supply
 
$0.94
 
$0.25

74220
 
General insurance
 
$0.06
 
$0.20

86210
 
General practice medical services
 
$0.06
 
$0.12

26100
 
Glass and glass product manufacturing
 
$1.06
 
$0.33

42450
 
Glazing services
 
$1.99
 
$0.63

13140
 
Gold ore mining
 
$1.37
 
$0.84

95190
 
Goods and equipment rental and hiring (not elsewhere classified)
 
$0.52
 
$0.22

01220
 
Grain and sheep or grain and beef cattle farming
 
$1.78
 
$0.38

01210
 
Grain growing
 
$0.93
 
$0.38

21510
 
Grain mill product manufacturing
 
$1.62
 
$0.49

67010
 
Grain storage services
 
$0.74
 
$0.37

01140
 
Grape growing
 
$0.93
 
$0.38

14110
 
Gravel and sand quarrying
 
$1.37
 
$0.84

47191
 
Grocery wholesaling—multiple product ranges
 
$0.65
 
$0.19

47190
 
Grocery wholesaling (not elsewhere classified)
 
$0.65
 
$0.19

95260
 
Hairdressing and beauty services
 
$0.40
 
$0.22

52330
 
Hardware and building supplies retailing
 
$0.70
 
$0.32

45390
 
Hardware goods wholesaling (not elsewhere classified)
 
$0.54
 
$0.19

93130
 
Health and fitness centres and gymnasia operation
 
$0.70
 
$0.45

86391
 
Health care services (not elsewhere classified)
 
$0.18
 
$0.12

74210
 
Health insurance
 
$0.06
 
$0.20

41220
 
Heavy and civil engineering construction (not elsewhere classified)
 
$1.51
 
$0.43

77430
 
Heavy machinery and scaffolding rental and hiring
 
$0.93
 
$0.52

84310
 
Higher education (undergraduate and postgraduate courses)
 
$0.09
 
$0.14

42101
 
Hire of construction machinery and cranes with operator
 
$1.98
 
$0.52

77301
 
Holder investor farms and livestock
 
$0.52
 
$0.28

93111
 
Horse and dog racing administration and track operation
 
$0.70
 
$0.45

01520
 
Horse farming and horse agistment
 
$2.13
 
$0.45

93113
 
Horse racing activities—harness racing
 
$2.13
 
$0.45

93115
 
Horse racing activities—harness racing—drivers
 
$2.13
 
$0.45

93110
 
Horse racing activities—thoroughbred and other (not elsewhere classified)
 
$4.42
 
$0.45

93114
 
Horse racing activities—thoroughbred racing—jockeys
 
$4.42
 
$0.45

02195
 
Horticultural contracting and labour supply services
 
$0.93
 
$0.38

86110
 
Hospitals (except psychiatric hospitals)
 
$0.39
 
$0.37

41110
 
House construction
 
$1.92
 
$0.63

52331
 
Houseware retailing
 
$0.37
 
$0.32

25430
 
Human pharmaceutical and medicinal product manufacturing
 
$0.34
 
$0.33

02200
 
Hunting and trapping
 
$3.00
 
$1.48

36120
 
Hydroelectricity generation
 
$0.14
 
$0.85

21220
 
Ice cream manufacturing
 
$0.68
 
$0.33

45230
 
Industrial and agricultural chemical product wholesaling
 
$0.23
 
$0.19

25320
 
Industrial gas manufacturing
 
$0.13
 
$0.19

92110
 
Information services (not elsewhere classified)
 
$0.06
 
$0.28

63030
 
Inland water transport (except passenger-only)
 
$1.03
 
$1.26

51110
 
In-store retail support services
 
$0.51
 
$0.32

96290
 
Interest group services (not elsewhere classified)
 
$0.14
 
$0.14

24232
 
Internet publishing and broadcasting
 
$0.05
 
$0.14

71240
 
Internet service providers and web-search portals
 
$0.06
 
$0.47

61210
 
Interurban and rural bus transport
 
$0.82
 
$0.37

78640
 
Investigation and security services
 
$0.63
 
$0.28

27120
 
Iron and steel casting
 
$1.02
 
$0.94

27121
 
Iron and steel forging
 
$1.02
 
$0.94

13110
 
Iron ore mining
 
$1.37
 
$0.84

27110
 
Iron smelting and steel manufacturing
 
$1.02
 
$0.33

29410
 
Jewellery and silverware manufacturing
 
$0.12
 
$0.19

47920
 
Jewellery and watch wholesaling
 
$0.12
 
$0.19

81200
 
Justice
 
$0.11
 
$0.28

47390
 
Kitchenware and diningware wholesaling
 
$0.49
 
$0.19

01170
 
Kiwifruit growing
 
$0.93
 
$0.38

22390
 
Knitted product manufacturing
 
$0.44
 
$0.49

96220
 
Labour association services
 
$0.14
 
$0.14

86131
 
Labour supply services (nursing, medical, and dental)
 
$0.84
 
$0.12

78622
 
Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work)
 
$0.89
 
$0.32

78621
 
Labour supply services (on-hired staff—non-office work—including up to 30% office work)
 
$1.21
 
$0.63

78620
 
Labour supply services (on-hired staff—office workers only)
 
$0.13
 
$0.14

41222
 
Land development and subdivision
 
$1.40
 
$0.43

42510
 
Landscape construction services
 
$1.99
 
$0.43

95210
 
Laundry and dry-cleaning services
 
$0.84
 
$0.54

22620
 
Leather and leather substitute goods manufacturing
 
$0.44
 
$0.49

22611
 
Leather tanning, fellmongery, and fur dressing
 
$1.31
 
$0.71

78410
 
Legal services
 
$0.04
 
$0.14

92100
 
Libraries and archives
 
$0.08
 
$0.14

74110
 
Life insurance
 
$0.06
 
$0.20

28650
 
Lifting and material-handling equipment manufacturing
 
$0.65
 
$0.19

04150
 
Line fishing (including processing on-board)
 
$2.60
 
$1.48

47170
 
Liquor and tobacco product wholesaling
 
$0.23
 
$0.19

51230
 
Liquor retailing
 
$0.71
 
$0.32

01590
 
Livestock farming (not elsewhere classified)
 
$1.86
 
$0.38

81130
 
Local government administration (not elsewhere classified)
 
$0.17
 
$0.42

23110
 
Log sawmilling
 
$1.45
 
$0.49

03020
 
Logging
 
$3.00
 
$2.05

93210
 
Lottery operation
 
$0.25
 
$0.14

28640
 
Machine tool and parts manufacturing
 
$0.65
 
$0.19

28690
 
Machinery and equipment manufacturing (not elsewhere classified)
 
$1.21
 
$0.49

28680
 
Machinery and equipment repair and maintenance (not elsewhere classified)
 
$0.76
 
$0.49

24221
 
Magazine and other periodical publishing
 
$0.05
 
$0.14

78550
 
Management services and related consulting services
 
$0.10
 
$0.14

52230
 
Manchester and textile goods retailing (not elsewhere classified)
 
$0.70
 
$0.17

29490
 
Manufacturing (not elsewhere classified)
 
$0.84
 
$0.33

52450
 
Marine equipment retailing
 
$0.48
 
$0.25

78530
 
Market research and statistical services
 
$0.06
 
$0.14

29230
 
Mattress manufacturing
 
$0.84
 
$0.33

21111
 
Meat and food inspection services
 
$0.63
 
$0.28

47110
 
Meat, poultry, and smallgoods wholesaling
 
$1.01
 
$0.52

21110
 
Meat processing
 
$2.40
 
$0.71

28320
 
Medical and surgical equipment and prosthetics manufacturing
 
$0.12
 
$0.19

45220
 
Metal and mineral wholesaling
 
$1.15
 
$0.49

27510
 
Metal container manufacturing (not elsewhere classified)
 
$0.88
 
$0.33

29220
 
Metal furniture manufacturing
 
$0.65
 
$0.49

13190
 
Metal ore mining (not elsewhere classified)
 
$1.37
 
$0.84

27430
 
Metal roof and guttering manufacturing (except aluminium)
 
$0.98
 
$0.33

86132
 
Midwifery services
 
$0.39
 
$0.12

21210
 
Milk and cream processing
 
$0.68
 
$0.33

15130
 
Mineral exploration
 
$1.37
 
$0.84

13150
 
Mineral sand mining
 
$1.37
 
$0.84

28620
 
Mining and construction machinery manufacturing
 
$1.21
 
$0.49

14200
 
Mining and quarrying (not elsewhere classified)
 
$1.37
 
$0.84

15200
 
Mining support services (not elsewhere classified)
 
$1.37
 
$0.43

84330
 
Modern Apprenticeship Co-ordinators employing apprentices
 
$0.65
 
$0.14

91120
 
Motion picture and video distribution
 
$0.08
 
$0.14

91110
 
Motion picture and video production and other motion picture and video activities (not elsewhere classified)
 
$0.32
 
$0.14

91130
 
Motion picture exhibition
 
$0.32
 
$0.14

53120
 
Motor cycle retailing (including associated vehicle servicing)
 
$0.48
 
$0.25

77420
 
Motor vehicle and transport equipment rental and hiring (not elsewhere classified)
 
$0.93
 
$0.22

28120
 
Motor vehicle body and trailer manufacturing
 
$1.21
 
$0.49

46240
 
Motor vehicle dismantling and used-part wholesaling
 
$0.99
 
$0.52

28110
 
Motor vehicle manufacturing
 
$0.75
 
$0.71

46230
 
Motor vehicle new-part wholesaling
 
$0.48
 
$0.25

28190
 
Motor vehicle parts manufacturing (not elsewhere classified)
 
$0.75
 
$0.71

53140
 
Motor vehicle parts retailing
 
$0.48
 
$0.25

92200
 
Museum operation
 
$0.25
 
$0.14

01692
 
Mushroom growing
 
$0.93
 
$0.38

92510
 
Music and other sound recording activities (not elsewhere classified)
 
$0.32
 
$0.14

24234
 
Music publishing
 
$0.05
 
$0.14

25590
 
Natural rubber product manufacturing
 
$0.44
 
$0.33

22140
 
Natural textile manufacturing
 
$1.18
 
$0.94

92390
 
Nature reserve and conservation park operation
 
$0.90
 
$0.28

52430
 
Newspaper and new and used book retailing
 
$0.22
 
$0.17

24211
 
Newspaper publishing
 
$0.05
 
$0.14

73300
 
Non-depository financing
 
$0.06
 
$0.20

27330
 
Non-ferrous metal casting and forging
 
$0.48
 
$0.33

77300
 
Non-financial assets leasing and investment (including franchisors)
 
$0.30
 
$0.28

26400
 
Non-metallic mineral product manufacturing (not elsewhere classified)
 
$1.06
 
$0.49

41130
 
Non-residential building construction
 
$1.84
 
$0.63

77120
 
Non-residential property operators and developers (excluding construction)
 
$0.40
 
$0.28

52595
 
Non-store retailing
 
$0.37
 
$0.17

01110
 
Nursery production
 
$0.93
 
$0.38

27630
 
Nut, bolt, screw, and rivet manufacturing
 
$0.59
 
$0.49

78540
 
Office administrative services
 
$0.21
 
$0.14

04210
 
Offshore aquaculture
 
$1.64
 
$0.38

21400
 
Oil and fat manufacturing
 
$1.01
 
$0.33

12000
 
Oil and gas extraction
 
$0.13
 
$0.19

01180
 
Olive growing
 
$0.93
 
$0.38

36102
 
On-selling electricity and electricity market operation
 
$0.14
 
$0.85

04220
 
Onshore aquaculture
 
$1.64
 
$0.38

86320
 
Optometry and optical dispensing
 
$0.06
 
$0.12

78670
 
Packaging services
 
$0.56
 
$0.22

25420
 
Paint and coatings manufacturing
 
$0.30
 
$0.33

42440
 
Painting and decorating services
 
$1.83
 
$0.63

23340
 
Paper bag and sack manufacturing
 
$0.49
 
$0.19

47950
 
Paper product wholesaling
 
$0.23
 
$0.19

24110
 
Paper stationery manufacturing
 
$0.49
 
$0.19

66110
 
Parking services
 
$0.40
 
$0.22

87292
 
Parole or probationary services
 
$0.11
 
$0.28

77410
 
Passenger car and minibus rental and hiring
 
$0.52
 
$0.22

86310
 
Pathology and diagnostic imaging services
 
$0.18
 
$0.12

92410
 
Performing arts operation
 
$0.32
 
$0.14

92520
 
Performing arts venue operation
 
$0.32
 
$0.14

52560
 
Personal accessories retailing (not elsewhere classified)
 
$0.22
 
$0.32

95290
 
Personal services (not elsewhere classified)
 
$0.40
 
$0.22

78650
 
Pest control services (except agricultural and forestry)
 
$1.02
 
$0.38

25440
 
Pesticide manufacturing
 
$0.34
 
$0.33

25200
 
Petroleum and coal product manufacturing (not elsewhere classified)
 
$0.52
 
$0.49

15110
 
Petroleum and natural gas exploration
 
$1.37
 
$0.49

53210
 
Petroleum fuel retailing (including associated vehicle servicing)
 
$0.48
 
$0.25

45210
 
Petroleum product wholesaling (including product ownership to retail point-of-sale)
 
$0.12
 
$0.33

25100
 
Petroleum refining and petroleum fuel manufacturing
 
$0.13
 
$0.19

47960
 
Pharmaceutical and toiletry goods wholesaling
 
$0.23
 
$0.19

52510
 
Pharmaceutical, cosmetic, and toiletry goods retailing
 
$0.10
 
$0.17

95220
 
Photographic film processing
 
$0.10
 
$0.17

28310
 
Photographic, optical, and ophthalmic equipment manufacturing
 
$0.12
 
$0.19

86350
 
Physiotherapy services
 
$0.18
 
$0.12

01510
 
Pig farming
 
$1.85
 
$0.38

65010
 
Pipeline transport
 
$0.13
 
$0.19

26320
 
Plaster and gypsum product manufacturing
 
$1.06
 
$0.49

42410
 
Plastering and ceiling services
 
$1.98
 
$0.63

45391
 
Plumbing goods wholesaling
 
$0.49
 
$0.19

42310
 
Plumbing services
 
$1.30
 
$0.43

96310
 
Police services
 
$0.44
 
$0.54

25630
 
Polymer film and sheet packaging material manufacturing
 
$0.70
 
$0.33

25650
 
Polymer foam product manufacturing
 
$0.70
 
$0.33

25661
 
Polymer product manufacturing (not elsewhere classified)
 
$0.70
 
$0.33

66230
 
Port and water transport terminal operations
 
$1.03
 
$1.26

91111
 
Post-production and digital visual effects services
 
$0.16
 
$0.14

71110
 
Postal services
 
$0.94
 
$0.57

21795
 
Potato crisps and corn crisps manufacturing
 
$0.56
 
$0.33

01420
 
Poultry farming (eggs)
 
$0.96
 
$0.38

01410
 
Poultry farming (meat)
 
$0.96
 
$0.38

21120
 
Poultry processing
 
$1.62
 
$0.71

04120
 
Prawn fishing
 
$2.57
 
$1.48

29110
 
Prefabricated metal building manufacturing
 
$1.16
 
$0.49

29190
 
Prefabricated wooden building manufacturing
 
$1.30
 
$0.49

21740
 
Prepared animal and bird feed manufacturing
 
$0.71
 
$0.33

84100
 
Preschool education
 
$0.38
 
$0.19

84210
 
Primary education
 
$0.18
 
$0.14

24120
 
Printing
 
$0.30
 
$0.33

24130
 
Printing support services
 
$0.30
 
$0.33

97000
 
Private households employing staff
 
$0.40
 
$0.22

28390
 
Professional and scientific equipment manufacturing (not elsewhere classified)
 
$0.12
 
$0.19

46120
 
Professional and scientific goods wholesaling
 
$0.12
 
$0.19

95230
 
Professional photographic services
 
$0.10
 
$0.14

78291
 
Professional, scientific, and technical services (not elsewhere classified)
 
$0.38
 
$0.28

86120
 
Psychiatric hospitals and psychiatric services (not elsewhere classified)
 
$0.39
 
$0.37

96360
 
Public order and safety services (not elsewhere classified)
 
$0.17
 
$0.28

24231
 
Publishing (not elsewhere classified) (except software, music, and Internet)
 
$0.05
 
$0.14

57200
 
Pubs, taverns, and bars
 
$0.58
 
$0.26

23310
 
Pulp, paper, and paperboard manufacturing
 
$0.49
 
$0.49

28660
 
Pump and compressor manufacturing
 
$0.65
 
$0.19

91210
 
Radio broadcasting
 
$0.08
 
$0.14

62000
 
Rail freight transport
 
$0.82
 
$1.26

62100
 
Rail passenger transport
 
$0.82
 
$1.26

28230
 
Railway rolling stock manufacturing and repair services
 
$1.21
 
$0.49

26330
 
Ready-mixed concrete manufacturing
 
$1.30
 
$0.49

77200
 
Real estate services
 
$0.16
 
$0.14

23220
 
Reconstituted wood product manufacturing
 
$0.62
 
$0.49

96400
 
Regulatory services (licensing and inspection) (not elsewhere classified)
 
$0.17
 
$0.28

96100
 
Religious organisations and services
 
$0.14
 
$0.22

52690
 
Repair and maintenance (not elsewhere classified)
 
$0.33
 
$0.32

24300
 
Reproduction of recorded media
 
$0.12
 
$0.19

41120
 
Residential building construction (not elsewhere classified)
 
$1.85
 
$0.63

87220
 
Residential care services (not elsewhere classified)
 
$1.00
 
$0.39

77110
 
Residential property operators and developers (excluding construction)
 
$0.40
 
$0.28

87222
 
Residential refuge operation
 
$0.18
 
$0.12

52597
 
Retail commission-based buying selling (or both)
 
$0.37
 
$0.28

71111
 
Retail postal services
 
$0.22
 
$0.17

87211
 
Retirement village operation (with rest home or hospital facilities)
 
$1.00
 
$0.39

87210
 
Retirement village operation (without rest home or hospital facilities)
 
$1.00
 
$0.39

25610
 
Rigid and semi-rigid polymer product manufacturing
 
$0.70
 
$0.33

41210
 
Road and bridge construction
 
$1.20
 
$0.43

61100
 
Road freight transport
 
$1.90
 
$0.40

04110
 
Rock lobster and crab fishing or potting
 
$2.62
 
$1.48

42230
 
Roofing services
 
$2.46
 
$0.63

22230
 
Rope, cordage, and twine manufacturing
 
$1.18
 
$0.71

23391
 
Sanitary paper product manufacturing
 
$0.62
 
$0.19

66500
 
Scenic and sightseeing transport (excluding aviation)
 
$1.03
 
$1.26

78100
 
Scientific research services
 
$0.14
 
$0.28

78290
 
Scientific testing and analysis services
 
$0.38
 
$0.28

21730
 
Seafood processing (other than on-board vessels)
 
$1.62
 
$0.49

84220
 
Secondary education
 
$0.18
 
$0.14

37020
 
Sewerage and drainage services
 
$0.94
 
$0.25

02120
 
Shearing services
 
$2.93
 
$0.38

01230
 
Sheep and beef cattle farming
 
$1.77
 
$0.38

01240
 
Sheep farming
 
$1.77
 
$0.38

27590
 
Sheet metal product manufacturing (except metal structural and container products)
 
$0.98
 
$0.33

28210
 
Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over)
 
$1.24
 
$0.71

13170
 
Silver, lead, and zinc ore mining
 
$1.37
 
$0.84

42100
 
Site preparation services
 
$1.40
 
$0.43

87290
 
Social assistance services (not elsewhere classified)
 
$0.84
 
$0.12

21810
 
Soft drink, cordial, and syrup manufacturing
 
$0.38
 
$0.19

24235
 
Software publishing
 
$0.05
 
$0.19

96350
 
Solid waste collection services
 
$1.24
 
$0.22

84240
 
Special-school education
 
$0.18
 
$0.14

78520
 
Specialised design services (not elsewhere classified)
 
$0.14
 
$0.14

51290
 
Specialised food retailing (not elsewhere classified)
 
$0.71
 
$0.32

86220
 
Specialist medical services
 
$0.06
 
$0.12

21840
 
Spirit manufacturing
 
$0.38
 
$0.19

52410
 
Sport and camping equipment retailing
 
$0.22
 
$0.17

93192
 
Sport and physical recreation—boating or yachting
 
$0.70
 
$0.45

93190
 
Sport and physical recreation—community (not elsewhere classified)
 
$0.70
 
$0.45

93174
 
Sport and physical recreation—community cricket
 
$2.13
 
$0.45

93170
 
Sport and physical recreation—community rugby
 
$1.37
 
$0.45

93171
 
Sport and physical recreation—community rugby league
 
$0.70
 
$0.45

93193
 
Sport and physical recreation—cycling
 
$0.70
 
$0.45

93195
 
Sport and physical recreation—golf
 
$0.70
 
$0.45

93197
 
Sport and physical recreation—motor cycling
 
$4.42
 
$0.45

93198
 
Sport and physical recreation—motor racing
 
$2.13
 
$0.45

93199
 
Sport and physical recreation—netball
 
$1.31
 
$0.45

93194
 
Sport and physical recreation—professional cricket
 
$2.13
 
$0.45

93180
 
Sport and physical recreation—professional rugby
 
$4.42
 
$0.45

93181
 
Sport and physical recreation—professional rugby league
 
$4.42
 
$0.45

93175
 
Sport and physical recreation—professional sport (not elsewhere classified)
 
$4.42
 
$0.45

93182
 
Sport and physical recreation—snow skiing
 
$1.37
 
$0.45

93184
 
Sport and physical recreation—softball or baseball
 
$0.70
 
$0.45

93185
 
Sport and physical recreation—squash or badminton
 
$1.37
 
$0.45

93186
 
Sport and physical recreation—swimming
 
$0.70
 
$0.45

93187
 
Sport and physical recreation—tennis
 
$0.70
 
$0.45

93188
 
Sport and physical recreation—water skiing
 
$0.70
 
$0.45

93196
 
Sporting and recreational equine activities (not elsewhere classified)
 
$4.42
 
$0.45

84500
 
Sports and physical recreation instruction
 
$1.37
 
$0.45

93120
 
Sports and physical recreation venues, grounds, and facilities operation
 
$0.70
 
$0.45

27620
 
Spring and wire product manufacturing
 
$0.88
 
$0.49

52460
 
Stationery goods retailing
 
$0.22
 
$0.17

27130
 
Steel pipe and tube manufacturing
 
$1.02
 
$0.33

66210
 
Stevedoring services
 
$2.00
 
$1.26

01160
 
Stone fruit growing
 
$0.93
 
$0.38

52590
 
Store-based retailing (not elsewhere classified)
 
$0.37
 
$0.32

27490
 
Structural metal product manufacturing (not elsewhere classified)
 
$1.67
 
$0.94

42240
 
Structural steel erection services
 
$2.44
 
$0.63

27410
 
Structural steel fabricating
 
$1.67
 
$0.94

21710
 
Sugar manufacturing
 
$0.56
 
$0.33

74120
 
Superannuation funds
 
$0.06
 
$0.20

51100
 
Supermarket and grocery stores
 
$0.71
 
$0.32

27640
 
Surface coating and finishing
 
$1.16
 
$0.49

78220
 
Surveying and mapping services
 
$0.14
 
$0.28

25330
 
Synthetic resin and synthetic rubber manufacturing
 
$0.52
 
$0.49

22120
 
Synthetic textile manufacturing
 
$1.18
 
$0.94

51250
 
Takeaway food services
 
$0.48
 
$0.26

61231
 
Taxi and other vehicle scheduling operations
 
$0.13
 
$0.28

61230
 
Taxi and road transport (not elsewhere classified)
 
$0.82
 
$0.37

84320
 
Technical and vocational education and training
 
$0.09
 
$0.14

46160
 
Telecommunication goods wholesaling
 
$0.12
 
$0.19

71230
 
Telecommunications services (not elsewhere classified)
 
$0.06
 
$0.47

22290
 
Textile finishing and textile product manufacturing (not elsewhere classified)
 
$0.44
 
$0.94

22220
 
Textile floor-covering manufacturing
 
$1.18
 
$0.94

47210
 
Textile product wholesaling
 
$0.23
 
$0.19

42430
 
Tiling and carpeting services
 
$1.98
 
$0.63

23130
 
Timber resawing and dressing
 
$1.45
 
$0.49

45310
 
Timber wholesaling
 
$1.30
 
$0.33

52420
 
Toy and game retailing
 
$0.37
 
$0.17

47930
 
Toy and sporting goods wholesaling
 
$0.12
 
$0.19

29420
 
Toy, sporting, and recreational product manufacturing
 
$0.84
 
$0.33

53130
 
Trailer and motor vehicle retailing (not elsewhere classified)
 
$0.48
 
$0.25

46221
 
Trailer and motor vehicle wholesaling (not elsewhere classified)
 
$0.48
 
$0.25

65090
 
Transport (not elsewhere classified)
 
$0.97
 
$0.40

28290
 
Transport equipment manufacturing (not elsewhere classified)
 
$0.75
 
$0.71

66190
 
Transport support services (not elsewhere classified)
 
$0.97
 
$0.40

66410
 
Travel agency and tour arrangement services
 
$0.09
 
$0.14

01111
 
Turf growing
 
$0.93
 
$0.38

25510
 
Tyre manufacturing
 
$0.44
 
$0.94

53240
 
Tyre retailing
 
$0.99
 
$0.52

61220
 
Urban bus transport
 
$0.82
 
$0.37

41221
 
Utility and communications network construction and maintenance services
 
$0.94
 
$0.43

01130
 
Vegetable growing
 
$0.93
 
$0.38

23210
 
Veneer and plywood manufacturing
 
$1.30
 
$0.49

25431
 
Veterinary pharmaceutical and medicinal product manufacturing
 
$0.34
 
$0.33

86400
 
Veterinary services
 
$0.38
 
$0.28

95110
 
Video and other electronic media rental and hiring
 
$0.22
 
$0.22

67090
 
Warehousing and storage services (not elsewhere classified)
 
$0.74
 
$0.37

96380
 
Waste collection services (not elsewhere classified)
 
$1.24
 
$0.22

96370
 
Waste remediation and materials recovery services
 
$1.24
 
$0.63

96340
 
Waste treatment and disposal services
 
$1.24
 
$0.22

52550
 
Watch and jewellery retailing
 
$0.22
 
$0.17

63031
 
Water passenger transport (river, lake, or harbour)
 
$1.03
 
$1.26

37010
 
Water supply
 
$0.94
 
$0.25

66290
 
Water transport support services (not elsewhere classified)
 
$1.03
 
$1.26

28511
 
Whiteware appliance manufacturing
 
$0.29
 
$0.19

47990
 
Wholesaling (not elsewhere classified)
 
$0.51
 
$0.19

47991
 
Wholesaling—commission-based or excluding storage and handling of goods
 
$0.12
 
$0.14

21830
 
Wine and alcoholic beverage manufacturing (not elsewhere classified)
 
$0.38
 
$0.19

71200
 
Wired telecommunications network operation
 
$0.06
 
$0.47

71210
 
Wireless telecommunications network operation (not elsewhere classified)
 
$0.06
 
$0.47

23120
 
Wood chipping
 
$1.45
 
$0.49

23290
 
Wood product manufacturing (not elsewhere classified)
 
$1.30
 
$0.49

29210
 
Wooden furniture and upholstered seat manufacturing
 
$0.84
 
$0.33

23230
 
Wooden structural fittings and components manufacturing
 
$1.30
 
$0.49

22110
 
Wool scouring
 
$1.31
 
$0.71

45111
 
Wool wholesaling
 
$0.23
 
$0.19

92310
 
Zoological and botanic gardens operation
 
$0.90
 
$0.28

Schedule 2
Classifications and levy rates for purchase of agreed level of weekly compensation (current portion only) from 1 April 2015

rr 4, 15–17

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
 
$0.73
 
$0.06

78420
 
Accounting services
 
$0.05
 
$0.04

25491
 
Adhesive manufacturing
 
$0.38
 
$0.05

78693
 
Administrative services (not elsewhere classified)
 
$0.26
 
$0.04

84400
 
Adult, community, and other education (not elsewhere classified)
 
$0.33
 
$0.05

78510
 
Advertising services
 
$0.13
 
$0.04

86130
 
Aged care residential services
 
$1.26
 
$0.08

46110
 
Agricultural and construction machinery wholesaling
 
$0.85
 
$0.06

28610
 
Agricultural machinery and equipment manufacturing
 
$1.53
 
$0.09

45190
 
Agricultural product wholesaling (not elsewhere classified)
 
$0.62
 
$0.06

02190
 
Agriculture and fishing support services (not elsewhere classified)
 
$2.07
 
$0.10

42330
 
Air conditioning and heating services
 
$1.12
 
$0.07

64040
 
Air operations under Civil Aviation Rules Part 133 or 135
 
$1.34
 
$0.08

02130
 
Air operations under Civil Aviation Rules Part 137
 
$1.34
 
$0.08

64050
 
Air operations under Civil Aviation Rules Part 101, 103, 104, 105, 106, or 115
 
$1.34
 
$0.08

64010
 
Air transport under Civil Aviation Rules Part 121, 125, or 129
 
$0.37
 
$0.05

28240
 
Aircraft manufacturing and repair services
 
$0.37
 
$0.05

66300
 
Airport operations and air transport support services (not elsewhere classified)
 
$0.37
 
$0.05

86390
 
Allied health services (not elsewhere classified)
 
$0.23
 
$0.04

93410
 
Alpine and white water recreation activities
 
$2.69
 
$0.13

27210
 
Alumina production
 
$0.61
 
$0.05

27310
 
Aluminium rolling, drawing, and extruding
 
$1.45
 
$0.08

27220
 
Aluminium smelting
 
$0.61
 
$0.05

86330
 
Ambulance services
 
$1.26
 
$0.08

93400
 
Amusement and other recreation activities (not elsewhere classified)
 
$0.88
 
$0.06

93300
 
Amusement parks and centres operation
 
$0.88
 
$0.06

52520
 
Antique and used goods retailing
 
$0.88
 
$0.06

01150
 
Apple and pear growing
 
$1.17
 
$0.07

27420
 
Architectural aluminium product manufacturing
 
$1.45
 
$0.08

78210
 
Architectural services
 
$0.18
 
$0.04

84600
 
Arts education
 
$0.33
 
$0.05

53230
 
Automotive body, paint, and interior repair and maintenance
 
$0.96
 
$0.07

28130
 
Automotive electrical components manufacturing
 
$0.95
 
$0.07

53220
 
Automotive electrical services
 
$0.96
 
$0.07

53290
 
Automotive repair and maintenance (not elsewhere classified)
 
$0.96
 
$0.07

75190
 
Auxiliary finance and investment services (not elsewhere classified)
 
$0.08
 
$0.04

75200
 
Auxiliary insurance services
 
$0.08
 
$0.04

21640
 
Bakery product manufacturing (non-factory-based)
 
$0.90
 
$0.06

73210
 
Banking
 
$0.08
 
$0.04

25490
 
Basic chemical product manufacturing (not elsewhere classified)
 
$0.38
 
$0.05

25350
 
Basic inorganic chemical manufacturing
 
$0.16
 
$0.04

27290
 
Basic non-ferrous metal manufacturing (not elsewhere classified)
 
$0.61
 
$0.05

27320
 
Basic non-ferrous metal product manufacturing (not elsewhere classified)
 
$0.61
 
$0.05

25340
 
Basic organic chemical manufacturing
 
$0.38
 
$0.05

25360
 
Basic polymer manufacturing (not elsewhere classified)
 
$0.66
 
$0.06

01250
 
Beef cattle farming
 
$2.23
 
$0.11

01593
 
Beekeeping
 
$2.33
 
$0.11

21820
 
Beer manufacturing
 
$0.48
 
$0.05

01192
 
Berry fruit growing
 
$1.17
 
$0.07

21630
 
Biscuit manufacturing (factory-based)
 
$0.90
 
$0.06

28220
 
Boatbuilding and boat repair services (all vessels under 50 tonnes displacement)
 
$1.75
 
$0.09

27692
 
Boiler, tank, and other heavy-gauge metal container manufacturing
 
$1.46
 
$0.08

47940
 
Book and magazine wholesaling
 
$0.29
 
$0.04

24230
 
Book publishing
 
$0.06
 
$0.04

21610
 
Bread manufacturing (factory-based)
 
$1.06
 
$0.07

42220
 
Bricklaying services
 
$3.09
 
$0.14

95300
 
Brothel-keeping, massage parlour, and prostitution services
 
$0.50
 
$0.05

42592
 
Building completion services—all trades subcontracted
 
$1.63
 
$0.09

42342
 
Building installation services (not elsewhere classified)
 
$2.50
 
$0.12

73220
 
Building society operation
 
$0.08
 
$0.04

96210
 
Business and professional association services
 
$0.18
 
$0.04

91230
 
Cable and other subscription programming
 
$0.10
 
$0.04

57300
 
Cafes and restaurants
 
$0.61
 
$0.05

21620
 
Cake and pastry manufacturing (factory-based)
 
$0.90
 
$0.06

78692
 
Call centre operation
 
$0.16
 
$0.04

53110
 
Car retailing (including associated vehicle servicing)
 
$0.48
 
$0.05

46210
 
Car wholesaling
 
$0.29
 
$0.04

42420
 
Carpentry services
 
$2.50
 
$0.12

93220
 
Casino operation
 
$0.40
 
$0.05

51270
 
Catering services
 
$0.61
 
$0.05

26310
 
Cement and lime manufacturing
 
$1.34
 
$0.08

73100
 
Central banking
 
$0.08
 
$0.04

81110
 
Central government administration (not elsewhere classified)
 
$0.08
 
$0.04

26290
 
Ceramic product manufacturing (not elsewhere classified)
 
$1.64
 
$0.09

45120
 
Cereal grain wholesaling
 
$0.82
 
$0.06

21520
 
Cereal, pasta, and baking-mix manufacturing
 
$1.06
 
$0.07

21290
 
Cheese and other dairy product manufacturing (not elsewhere classified)
 
$0.86
 
$0.06

87100
 
Childcare services
 
$0.48
 
$0.05

86360
 
Chiropractic and osteopathic services
 
$0.23
 
$0.04

21900
 
Cigarette and tobacco product manufacturing
 
$0.48
 
$0.05

01191
 
Citrus fruit growing
 
$1.19
 
$0.07

26210
 
Clay brick manufacturing
 
$1.34
 
$0.08

78660
 
Cleaning services and facilities management (not elsewhere classified)
 
$1.29
 
$0.08

25450
 
Cleaning-compound manufacturing
 
$0.43
 
$0.05

52620
 
Clothing and footwear repair
 
$0.42
 
$0.05

47220
 
Clothing and footwear wholesaling
 
$0.29
 
$0.04

22420
 
Clothing manufacturing
 
$0.55
 
$0.05

52210
 
Clothing retailing
 
$0.29
 
$0.04

57400
 
Clubs (hospitality)
 
$0.73
 
$0.06

11010
 
Coal mining
 
$1.73
 
$0.09

63020
 
Coastal or international water transport (vessels 45 metres length and under, or 500 tonnes displacement and under)
 
$1.30
 
$0.08

63010
 
Coastal or international water transport (vessels over 45 metres length and over 500 tonnes displacement)
 
$1.30
 
$0.08

84230
 
Combined primary and secondary education
 
$0.23
 
$0.04

46220
 
Commercial vehicle wholesaling
 
$0.85
 
$0.06

28420
 
Communications equipment manufacturing
 
$0.15
 
$0.04

96291
 
Community-based, multi-functional activities (not elsewhere classified)
 
$0.50
 
$0.05

86340
 
Community health centre operation
 
$0.23
 
$0.04

52341
 
Computer and computer peripherals retailing
 
$0.47
 
$0.05

46130
 
Computer and computer peripherals wholesaling
 
$0.15
 
$0.04

28410
 
Computer and electronic office equipment manufacturing
 
$0.15
 
$0.04

78340
 
Computer systems design and related services
 
$0.03
 
$0.04

26350
 
Concrete product manufacturing
 
$1.34
 
$0.08

42210
 
Concreting services
 
$2.51
 
$0.12

21720
 
Confectionery manufacturing
 
$0.71
 
$0.06

14190
 
Construction material mining (not elsewhere classified)
 
$1.73
 
$0.09

42590
 
Construction services (not elsewhere classified)
 
$2.50
 
$0.12

23390
 
Converted paper product manufacturing (not elsewhere classified)
 
$0.78
 
$0.06

27230
 
Copper, silver, lead, and zinc smelting and refining
 
$0.61
 
$0.05

78560
 
Corporate head office management services
 
$0.13
 
$0.04

96320
 
Correctional and detention services
 
$1.15
 
$0.07

23330
 
Corrugated paperboard and paperboard container manufacturing
 
$0.62
 
$0.06

25460
 
Cosmetic and toiletry preparation manufacturing
 
$0.43
 
$0.05

71120
 
Courier pick-up and delivery services
 
$1.19
 
$0.07

52591
 
Craft and gift retailing (not elsewhere classified)
 
$0.28
 
$0.04

92420
 
Creative artists, musicians, writers, and performers
 
$0.40
 
$0.05

78691
 
Credit reporting and debt collection services
 
$0.16
 
$0.04

73230
 
Credit union operation
 
$0.08
 
$0.04

01690
 
Crop growing (not elsewhere classified)
 
$1.17
 
$0.07

21130
 
Cured meat and smallgoods manufacturing
 
$0.86
 
$0.06

66440
 
Customs and shipping agents and freight-forwarding services (no handling of goods)
 
$0.11
 
$0.04

22210
 
Cut and sewn textile product manufacturing
 
$0.55
 
$0.05

01300
 
Dairy cattle farming
 
$2.40
 
$0.12

47130
 
Dairy produce wholesaling
 
$1.27
 
$0.08

78310
 
Data processing and web-hosting services
 
$0.08
 
$0.04

01530
 
Deer farming
 
$2.33
 
$0.11

82000
 
Defence
 
$0.90
 
$0.06

86230
 
Dental services
 
$0.10
 
$0.04

52100
 
Department stores
 
$0.47
 
$0.05

73290
 
Depository financial intermediation (not elsewhere classified)
 
$0.08
 
$0.04

95270
 
Diet and weight-reduction centre operation
 
$0.50
 
$0.05

24233
 
Directory and mailing-list publishing
 
$0.06
 
$0.04

78630
 
Document preparation services
 
$0.16
 
$0.04

93112
 
Dog racing activities
 
$1.73
 
$0.09

28510
 
Domestic appliance manufacturing (not elsewhere classified)
 
$0.37
 
$0.05

52610
 
Domestic appliance repair and maintenance
 
$0.96
 
$0.07

84700
 
Educational support services
 
$0.16
 
$0.04

28520
 
Electric cable and wire manufacturing
 
$0.41
 
$0.04

28540
 
Electric lighting equipment manufacturing
 
$0.37
 
$0.05

52342
 
Electrical and electronic goods retailing (not elsewhere classified)
 
$0.47
 
$0.05

46150
 
Electrical and electronic goods wholesaling (not elsewhere classified)
 
$0.23
 
$0.04

52340
 
Electrical, electronic, and gas appliance retailing
 
$0.47
 
$0.05

28590
 
Electrical equipment manufacturing (not elsewhere classified)
 
$0.37
 
$0.05

42320
 
Electrical services (including telecommunication services within buildings)
 
$0.92
 
$0.07

36130
 
Electricity generation (not elsewhere classified)
 
$0.18
 
$0.04

36101
 
Electricity line-system operation
 
$1.19
 
$0.07

78330
 
Electronic (except domestic appliance) and precision equipment repair and maintenance
 
$0.42
 
$0.05

28490
 
Electronic equipment manufacturing (not elsewhere classified)
 
$0.37
 
$0.05

78320
 
Electronic information storage services
 
$0.08
 
$0.04

78610
 
Employment placement and recruitment services (no on-hired staff)
 
$0.16
 
$0.04

36103
 
Energy and services utilities operation (excluding construction, maintenance, and plant operation)
 
$0.18
 
$0.04

78230
 
Engineering design and engineering consulting services
 
$0.18
 
$0.04

52350
 
Entertainment media retailing
 
$0.28
 
$0.04

25410
 
Explosives manufacturing
 
$0.38
 
$0.05

27690
 
Fabricated metal product manufacturing (not elsewhere classified)
 
$1.46
 
$0.08

25310
 
Fertiliser manufacturing
 
$0.66
 
$0.06

75110
 
Financial asset broking services
 
$0.08
 
$0.04

73400
 
Financial asset investing
 
$0.08
 
$0.04

42341
 
Fire and security alarm installation services
 
$1.12
 
$0.07

96330
 
Fire protection and other emergency services (except police and ambulance services)
 
$1.16
 
$0.07

52592
 
Firewood, coal, and coke retailing
 
$1.64
 
$0.09

47140
 
Fish and seafood wholesaling
 
$1.27
 
$0.08

04130
 
Fish trawling, seining, and netting (including processing on-board)
 
$3.27
 
$0.15

04190
 
Fishing (not elsewhere classified)
 
$3.27
 
$0.15

28670
 
Fixed space heating, cooling, and ventilation equipment manufacturing
 
$0.82
 
$0.06

52320
 
Floor-covering retailing
 
$0.88
 
$0.06

01120
 
Floriculture production
 
$1.17
 
$0.07

52540
 
Flower retailing
 
$0.28
 
$0.04

28630
 
Food and other industry-specific machinery and equipment manufacturing (not elsewhere classified)
 
$0.82
 
$0.06

46190
 
Food and other specialised industrial machinery and equipment wholesaling
 
$0.39
 
$0.05

21790
 
Food product manufacturing (not elsewhere classified)
 
$0.90
 
$0.06

22500
 
Footwear manufacturing
 
$0.55
 
$0.05

52220
 
Footwear retailing
 
$0.29
 
$0.04

81300
 
Foreign government representation
 
$0.08
 
$0.04

03021
 
Forest product and moss gathering and processing
 
$2.07
 
$0.10

03010
 
Forestry
 
$3.78
 
$0.16

03030
 
Forestry support services (excluding tree cutting and felling)
 
$3.80
 
$0.16

36110
 
Fossil fuel electricity generation
 
$0.18
 
$0.04

91220
 
Free-to-air television broadcasting
 
$0.10
 
$0.04

66420
 
Freight-forwarding services and customs and shipping agents (including handling of goods)
 
$1.22
 
$0.08

51210
 
Fresh meat, fish, and poultry retailing
 
$0.90
 
$0.06

01190
 
Fruit and tree nut growing (not elsewhere classified)
 
$1.17
 
$0.07

21300
 
Fruit and vegetable processing
 
$1.27
 
$0.08

51220
 
Fruit and vegetable retailing
 
$0.90
 
$0.06

47150
 
Fruit and vegetable wholesaling
 
$0.82
 
$0.06

95240
 
Funeral, crematorium, and cemetery services
 
$0.50
 
$0.05

47320
 
Furniture and floor-coverings wholesaling
 
$0.62
 
$0.06

29290
 
Furniture manufacturing (not elsewhere classified)
 
$1.06
 
$0.07

52310
 
Furniture retailing
 
$0.88
 
$0.06

93290
 
Gambling activities (not elsewhere classified)
 
$0.32
 
$0.04

52530
 
Garden supplies retailing
 
$0.88
 
$0.06

95250
 
Gardening and turf management services
 
$2.50
 
$0.12

36200
 
Gas supply
 
$1.19
 
$0.07

74220
 
General insurance
 
$0.08
 
$0.04

86210
 
General practice medical services
 
$0.08
 
$0.04

26100
 
Glass and glass product manufacturing
 
$1.34
 
$0.08

42450
 
Glazing services
 
$2.51
 
$0.12

13140
 
Gold ore mining
 
$1.73
 
$0.09

95190
 
Goods and equipment rental and hiring (not elsewhere classified)
 
$0.66
 
$0.06

01220
 
Grain and sheep or grain and beef cattle farming
 
$2.25
 
$0.11

01210
 
Grain growing
 
$1.17
 
$0.07

21510
 
Grain mill product manufacturing
 
$2.04
 
$0.10

67010
 
Grain storage services
 
$0.93
 
$0.07

01140
 
Grape growing
 
$1.17
 
$0.07

14110
 
Gravel and sand quarrying
 
$1.73
 
$0.09

47191
 
Grocery wholesaling—multiple product ranges
 
$0.82
 
$0.06

47190
 
Grocery wholesaling (not elsewhere classified)
 
$0.82
 
$0.06

95260
 
Hairdressing and beauty services
 
$0.50
 
$0.05

52330
 
Hardware and building supplies retailing
 
$0.88
 
$0.06

45390
 
Hardware goods wholesaling (not elsewhere classified)
 
$0.68
 
$0.06

93130
 
Health and fitness centres and gymnasia operation
 
$0.88
 
$0.06

86391
 
Health care services (not elsewhere classified)
 
$0.23
 
$0.04

74210
 
Health insurance
 
$0.08
 
$0.04

41220
 
Heavy and civil engineering construction (not elsewhere classified)
 
$1.90
 
$0.10

77430
 
Heavy machinery and scaffolding rental and hiring
 
$1.17
 
$0.07

84310
 
Higher education (undergraduate and postgraduate courses)
 
$0.11
 
$0.04

42101
 
Hire of construction machinery and cranes with operator
 
$2.50
 
$0.12

77301
 
Holder investor farms and livestock
 
$0.66
 
$0.06

93111
 
Horse and dog racing administration and track operation
 
$0.88
 
$0.06

01520
 
Horse farming and horse agistment
 
$2.69
 
$0.13

93113
 
Horse racing activities—harness racing
 
$2.69
 
$0.13

93115
 
Horse racing activities—harness racing—drivers
 
$2.69
 
$0.13

93110
 
Horse racing activities—thoroughbred and other (not elsewhere classified)
 
$5.57
 
$0.22

93114
 
Horse racing activities—thoroughbred racing—jockeys
 
$5.57
 
$0.22

02195
 
Horticultural contracting and labour supply services
 
$1.17
 
$0.07

86110
 
Hospitals (except psychiatric hospitals)
 
$0.49
 
$0.05

41110
 
House construction
 
$2.42
 
$0.12

52331
 
Houseware retailing
 
$0.47
 
$0.05

25430
 
Human pharmaceutical and medicinal product manufacturing
 
$0.43
 
$0.05

02200
 
Hunting and trapping
 
$3.78
 
$0.16

36120
 
Hydroelectricity generation
 
$0.18
 
$0.04

21220
 
Ice cream manufacturing
 
$0.86
 
$0.06

45230
 
Industrial and agricultural chemical product wholesaling
 
$0.29
 
$0.04

25320
 
Industrial gas manufacturing
 
$0.16
 
$0.04

92110
 
Information services (not elsewhere classified)
 
$0.08
 
$0.04

63030
 
Inland water transport (except passenger-only)
 
$1.30
 
$0.08

51110
 
In-store retail support services
 
$0.64
 
$0.06

96290
 
Interest group services (not elsewhere classified)
 
$0.18
 
$0.04

24232
 
Internet publishing and broadcasting
 
$0.06
 
$0.04

71240
 
Internet service providers and web-search portals
 
$0.08
 
$0.04

61210
 
Interurban and rural bus transport
 
$1.03
 
$0.07

78640
 
Investigation and security services
 
$0.79
 
$0.06

27120
 
Iron and steel casting
 
$1.29
 
$0.08

27121
 
Iron and steel forging
 
$1.29
 
$0.08

13110
 
Iron ore mining
 
$1.73
 
$0.09

27110
 
Iron smelting and steel manufacturing
 
$1.29
 
$0.08

29410
 
Jewellery and silverware manufacturing
 
$0.15
 
$0.04

47920
 
Jewellery and watch wholesaling
 
$0.15
 
$0.04

81200
 
Justice
 
$0.14
 
$0.04

47390
 
Kitchenware and diningware wholesaling
 
$0.62
 
$0.06

01170
 
Kiwifruit growing
 
$1.17
 
$0.07

22390
 
Knitted product manufacturing
 
$0.55
 
$0.05

96220
 
Labour association services
 
$0.18
 
$0.04

86131
 
Labour supply services (nursing, medical, and dental)
 
$1.06
 
$0.07

78622
 
Labour supply services (on-hired staff—both office and non-office work—minimum 30% office work)
 
$1.12
 
$0.07

78621
 
Labour supply services (on-hired staff—non-office work—including up to 30% office work)
 
$1.53
 
$0.09

78620
 
Labour supply services (on-hired staff—office workers only)
 
$0.16
 
$0.04

41222
 
Land development and subdivision
 
$1.77
 
$0.09

42510
 
Landscape construction services
 
$2.51
 
$0.12

95210
 
Laundry and dry-cleaning services
 
$1.06
 
$0.07

22620
 
Leather and leather substitute goods manufacturing
 
$0.55
 
$0.05

22611
 
Leather tanning, fellmongery, and fur dressing
 
$1.65
 
$0.09

78410
 
Legal services
 
$0.05
 
$0.04

92100
 
Libraries and archives
 
$0.10
 
$0.04

74110
 
Life insurance
 
$0.08
 
$0.04

28650
 
Lifting and material-handling equipment manufacturing
 
$0.82
 
$0.06

04150
 
Line fishing (including processing on-board)
 
$3.28
 
$0.15

47170
 
Liquor and tobacco product wholesaling
 
$0.29
 
$0.04

51230
 
Liquor retailing
 
$0.90
 
$0.06

01590
 
Livestock farming (not elsewhere classified)
 
$2.35
 
$0.11

81130
 
Local government administration (not elsewhere classified)
 
$0.21
 
$0.04

23110
 
Log sawmilling
 
$1.83
 
$0.10

03020
 
Logging
 
$3.78
 
$0.16

93210
 
Lottery operation
 
$0.32
 
$0.04

28640
 
Machine tool and parts manufacturing
 
$0.82
 
$0.06

28690
 
Machinery and equipment manufacturing (not elsewhere classified)
 
$1.53
 
$0.09

28680
 
Machinery and equipment repair and maintenance (not elsewhere classified)
 
$0.96
 
$0.07

24221
 
Magazine and other periodical publishing
 
$0.06
 
$0.04

78550
 
Management services and related consulting services
 
$0.13
 
$0.04

52230
 
Manchester and textile goods retailing (not elsewhere classified)
 
$0.88
 
$0.06

29490
 
Manufacturing (not elsewhere classified)
 
$1.06
 
$0.07

52450
 
Marine equipment retailing
 
$0.61
 
$0.05

78530
 
Market research and statistical services
 
$0.08
 
$0.04

29230
 
Mattress manufacturing
 
$1.06
 
$0.07

21111
 
Meat and food inspection services
 
$0.79
 
$0.06

47110
 
Meat, poultry, and smallgoods wholesaling
 
$1.27
 
$0.08

21110
 
Meat processing
 
$3.03
 
$0.14

28320
 
Medical and surgical equipment and prosthetics manufacturing
 
$0.15
 
$0.04

45220
 
Metal and mineral wholesaling
 
$1.45
 
$0.08

27510
 
Metal container manufacturing (not elsewhere classified)
 
$1.11
 
$0.07

29220
 
Metal furniture manufacturing
 
$0.82
 
$0.06

13190
 
Metal ore mining (not elsewhere classified)
 
$1.73
 
$0.09

27430
 
Metal roof and guttering manufacturing (except aluminium)
 
$1.24
 
$0.08

86132
 
Midwifery services
 
$0.49
 
$0.05

21210
 
Milk and cream processing
 
$0.86
 
$0.06

15130
 
Mineral exploration
 
$1.73
 
$0.09

13150
 
Mineral sand mining
 
$1.73
 
$0.09

28620
 
Mining and construction machinery manufacturing
 
$1.53
 
$0.09

14200
 
Mining and quarrying (not elsewhere classified)
 
$1.73
 
$0.09

15200
 
Mining support services (not elsewhere classified)
 
$1.73
 
$0.09

84330
 
Modern Apprenticeship Co-ordinators employing apprentices
 
$0.82
 
$0.06

91120
 
Motion picture and video distribution
 
$0.10
 
$0.04

91110
 
Motion picture and video production and other motion picture and video activities (not elsewhere classified)
 
$0.40
 
$0.05

91130
 
Motion picture exhibition
 
$0.40
 
$0.05

53120
 
Motor cycle retailing (including associated vehicle servicing)
 
$0.61
 
$0.05

77420
 
Motor vehicle and transport equipment rental and hiring (not elsewhere classified)
 
$1.17
 
$0.07

28120
 
Motor vehicle body and trailer manufacturing
 
$1.53
 
$0.09

46240
 
Motor vehicle dismantling and used-part wholesaling
 
$1.25
 
$0.08

28110
 
Motor vehicle manufacturing
 
$0.95
 
$0.07

46230
 
Motor vehicle new-part wholesaling
 
$0.61
 
$0.05

28190
 
Motor vehicle parts manufacturing (not elsewhere classified)
 
$0.95
 
$0.07

53140
 
Motor vehicle parts retailing
 
$0.61
 
$0.05

92200
 
Museum operation
 
$0.32
 
$0.04

01692
 
Mushroom growing
 
$1.17
 
$0.07

92510
 
Music and other sound recording activities (not elsewhere classified)
 
$0.40
 
$0.05

24234
 
Music publishing
 
$0.06
 
$0.04

25590
 
Natural rubber product manufacturing
 
$0.55
 
$0.05

22140
 
Natural textile manufacturing
 
$1.49
 
$0.09

92390
 
Nature reserve and conservation park operation
 
$1.14
 
$0.07

52430
 
Newspaper and new and used book retailing
 
$0.28
 
$0.04

24211
 
Newspaper publishing
 
$0.06
 
$0.04

73300
 
Non-depository financing
 
$0.08
 
$0.04

27330
 
Non-ferrous metal casting and forging
 
$0.61
 
$0.05

77300
 
Non-financial assets leasing and investment (including franchisors)
 
$0.38
 
$0.05

26400
 
Non-metallic mineral product manufacturing (not elsewhere classified)
 
$1.34
 
$0.08

41130
 
Non-residential building construction
 
$2.32
 
$0.11

77120
 
Non-residential property operators and developers (excluding construction)
 
$0.50
 
$0.05

52595
 
Non-store retailing
 
$0.47
 
$0.05

01110
 
Nursery production
 
$1.17
 
$0.07

27630
 
Nut, bolt, screw, and rivet manufacturing
 
$0.74
 
$0.06

78540
 
Office administrative services
 
$0.26
 
$0.04

04210
 
Offshore aquaculture
 
$2.07
 
$0.10

21400
 
Oil and fat manufacturing
 
$1.27
 
$0.08

12000
 
Oil and gas extraction
 
$0.16
 
$0.04

01180
 
Olive growing
 
$1.17
 
$0.07

36102
 
On-selling electricity and electricity market operation
 
$0.18
 
$0.04

04220
 
Onshore aquaculture
 
$2.07
 
$0.10

86320
 
Optometry and optical dispensing
 
$0.08
 
$0.04

78670
 
Packaging services
 
$0.71
 
$0.06

25420
 
Paint and coatings manufacturing
 
$0.38
 
$0.05

42440
 
Painting and decorating services
 
$2.31
 
$0.11

23340
 
Paper bag and sack manufacturing
 
$0.62
 
$0.06

47950
 
Paper product wholesaling
 
$0.29
 
$0.04

24110
 
Paper stationery manufacturing
 
$0.62
 
$0.06

66110
 
Parking services
 
$0.50
 
$0.05

87292
 
Parole or probationary services
 
$0.14
 
$0.04

77410
 
Passenger car and minibus rental and hiring
 
$0.66
 
$0.06

86310
 
Pathology and diagnostic imaging services
 
$0.23
 
$0.04

92410
 
Performing arts operation
 
$0.40
 
$0.05

92520
 
Performing arts venue operation
 
$0.40
 
$0.05

52560
 
Personal accessories retailing (not elsewhere classified)
 
$0.28
 
$0.04

95290
 
Personal services (not elsewhere classified)
 
$0.50
 
$0.05

78650
 
Pest control services (except agricultural and forestry)
 
$1.29
 
$0.08

25440
 
Pesticide manufacturing
 
$0.43
 
$0.05

25200
 
Petroleum and coal product manufacturing (not elsewhere classified)
 
$0.66
 
$0.06

15110
 
Petroleum and natural gas exploration
 
$1.73
 
$0.09

53210
 
Petroleum fuel retailing (including associated vehicle servicing)
 
$0.61
 
$0.05

45210
 
Petroleum product wholesaling (including product ownership to retail point-of-sale)
 
$0.15
 
$0.04

25100
 
Petroleum refining and petroleum fuel manufacturing
 
$0.16
 
$0.04

47960
 
Pharmaceutical and toiletry goods wholesaling
 
$0.29
 
$0.04

52510
 
Pharmaceutical, cosmetic, and toiletry goods retailing
 
$0.13
 
$0.04

95220
 
Photographic film processing
 
$0.13
 
$0.04

28310
 
Photographic, optical, and ophthalmic equipment manufacturing
 
$0.15
 
$0.04

86350
 
Physiotherapy services
 
$0.23
 
$0.04

01510
 
Pig farming
 
$2.33
 
$0.11

65010
 
Pipeline transport
 
$0.16
 
$0.04

26320
 
Plaster and gypsum product manufacturing
 
$1.34
 
$0.08

42410
 
Plastering and ceiling services
 
$2.50
 
$0.12

45391
 
Plumbing goods wholesaling
 
$0.62
 
$0.06

42310
 
Plumbing services
 
$1.64
 
$0.09

96310
 
Police services
 
$0.55
 
$0.05

25630
 
Polymer film and sheet packaging material manufacturing
 
$0.88
 
$0.06

25650
 
Polymer foam product manufacturing
 
$0.88
 
$0.06

25661
 
Polymer product manufacturing (not elsewhere classified)
 
$0.88
 
$0.06

66230
 
Port and water transport terminal operations
 
$1.30
 
$0.08

91111
 
Post-production and digital visual effects services
 
$0.21
 
$0.03

71110
 
Postal services
 
$1.19
 
$0.07

21795
 
Potato crisps and corn crisps manufacturing
 
$0.71
 
$0.06

01420
 
Poultry farming (eggs)
 
$1.21
 
$0.08

01410
 
Poultry farming (meat)
 
$1.21
 
$0.08

21120
 
Poultry processing
 
$2.04
 
$0.10

04120
 
Prawn fishing
 
$3.24
 
$0.15

29110
 
Prefabricated metal building manufacturing
 
$1.46
 
$0.08

29190
 
Prefabricated wooden building manufacturing
 
$1.64
 
$0.09

21740
 
Prepared animal and bird feed manufacturing
 
$0.90
 
$0.06

84100
 
Preschool education
 
$0.48
 
$0.05

84210
 
Primary education
 
$0.23
 
$0.04

24120
 
Printing
 
$0.38
 
$0.05

24130
 
Printing support services
 
$0.38
 
$0.05

97000
 
Private households employing staff
 
$0.50
 
$0.05

28390
 
Professional and scientific equipment manufacturing (not elsewhere classified)
 
$0.15
 
$0.04

46120
 
Professional and scientific goods wholesaling
 
$0.15
 
$0.04

95230
 
Professional photographic services
 
$0.13
 
$0.04

78291
 
Professional, scientific, and technical services (not elsewhere classified)
 
$0.48
 
$0.05

86120
 
Psychiatric hospitals and psychiatric services (not elsewhere classified)
 
$0.49
 
$0.05

96360
 
Public order and safety services (not elsewhere classified)
 
$0.21
 
$0.04

24231
 
Publishing (not elsewhere classified) (except software, music, and Internet)
 
$0.06
 
$0.04

57200
 
Pubs, taverns, and bars
 
$0.73
 
$0.06

23310
 
Pulp, paper, and paperboard manufacturing
 
$0.62
 
$0.06

28660
 
Pump and compressor manufacturing
 
$0.82
 
$0.06

91210
 
Radio broadcasting
 
$0.10
 
$0.04

62000
 
Rail freight transport
 
$1.03
 
$0.07

62100
 
Rail passenger transport
 
$1.03
 
$0.07

28230
 
Railway rolling stock manufacturing and repair services
 
$1.53
 
$0.09

26330
 
Ready-mixed concrete manufacturing
 
$1.64
 
$0.09

77200
 
Real estate services
 
$0.20
 
$0.04

23220
 
Reconstituted wood product manufacturing
 
$0.78
 
$0.06

96400
 
Regulatory services (licensing and inspection) (not elsewhere classified)
 
$0.21
 
$0.04

96100
 
Religious organisations and services
 
$0.18
 
$0.04

52690
 
Repair and maintenance (not elsewhere classified)
 
$0.42
 
$0.05

24300
 
Reproduction of recorded media
 
$0.15
 
$0.04

41120
 
Residential building construction (not elsewhere classified)
 
$2.33
 
$0.11

87220
 
Residential care services (not elsewhere classified)
 
$1.26
 
$0.08

77110
 
Residential property operators and developers (excluding construction)
 
$0.50
 
$0.05

87222
 
Residential refuge operation
 
$0.23
 
$0.04

52597
 
Retail commission-based buying selling (or both)
 
$0.47
 
$0.05

71111
 
Retail postal services
 
$0.28
 
$0.04

87211
 
Retirement village operation (with rest home or hospital facilities)
 
$1.26
 
$0.08

87210
 
Retirement village operation (without rest home or hospital facilities)
 
$1.26
 
$0.08

25610
 
Rigid and semi-rigid polymer product manufacturing
 
$0.88
 
$0.06

41210
 
Road and bridge construction
 
$1.51
 
$0.09

61100
 
Road freight transport
 
$2.40
 
$0.12

04110
 
Rock lobster and crab fishing or potting
 
$3.30
 
$0.15

42230
 
Roofing services
 
$3.10
 
$0.14

22230
 
Rope, cordage, and twine manufacturing
 
$1.49
 
$0.09

23391
 
Sanitary paper product manufacturing
 
$0.78
 
$0.06

66500
 
Scenic and sightseeing transport (excluding aviation)
 
$1.30
 
$0.08

78100
 
Scientific research services
 
$0.18
 
$0.04

78290
 
Scientific testing and analysis services
 
$0.48
 
$0.05

21730
 
Seafood processing (other than on-board vessels)
 
$2.04
 
$0.10

84220
 
Secondary education
 
$0.23
 
$0.04

37020
 
Sewerage and drainage services
 
$1.19
 
$0.07

02120
 
Shearing services
 
$3.70
 
$0.16

01230
 
Sheep and beef cattle farming
 
$2.23
 
$0.11

01240
 
Sheep farming
 
$2.23
 
$0.11

27590
 
Sheet metal product manufacturing (except metal structural and container products)
 
$1.24
 
$0.08

28210
 
Shipbuilding and ship repair services (any vessel 50 tonnes displacement or over)
 
$1.56
 
$0.09

13170
 
Silver, lead, and zinc ore mining
 
$1.73
 
$0.09

42100
 
Site preparation services
 
$1.77
 
$0.09

87290
 
Social assistance services (not elsewhere classified)
 
$1.06
 
$0.07

21810
 
Soft drink, cordial, and syrup manufacturing
 
$0.48
 
$0.05

24235
 
Software publishing
 
$0.06
 
$0.04

96350
 
Solid waste collection services
 
$1.56
 
$0.09

84240
 
Special-school education
 
$0.23
 
$0.04

78520
 
Specialised design services (not elsewhere classified)
 
$0.18
 
$0.04

51290
 
Specialised food retailing (not elsewhere classified)
 
$0.90
 
$0.06

86220
 
Specialist medical services
 
$0.08
 
$0.04

21840
 
Spirit manufacturing
 
$0.48
 
$0.05

52410
 
Sport and camping equipment retailing
 
$0.28
 
$0.04

93192
 
Sport and physical recreation—boating or yachting
 
$0.88
 
$0.06

93190
 
Sport and physical recreation—community (not elsewhere classified)
 
$0.88
 
$0.06

93174
 
Sport and physical recreation—community cricket
 
$2.69
 
$0.13

93170
 
Sport and physical recreation—community rugby
 
$1.73
 
$0.09

93171
 
Sport and physical recreation—community rugby league
 
$0.88
 
$0.06

93193
 
Sport and physical recreation—cycling
 
$0.88
 
$0.06

93195
 
Sport and physical recreation—golf
 
$0.88
 
$0.06

93197
 
Sport and physical recreation—motor cycling
 
$5.57
 
$0.22

93198
 
Sport and physical recreation—motor racing
 
$2.69
 
$0.13

93199
 
Sport and physical recreation—netball
 
$1.65
 
$0.09

93194
 
Sport and physical recreation—professional cricket
 
$2.69
 
$0.13

93180
 
Sport and physical recreation—professional rugby
 
$5.57
 
$0.22

93181
 
Sport and physical recreation—professional rugby league
 
$5.57
 
$0.22

93175
 
Sport and physical recreation—professional sport (not elsewhere classified)
 
$5.57
 
$0.22

93182
 
Sport and physical recreation—snow skiing
 
$1.73
 
$0.09

93184
 
Sport and physical recreation—softball or baseball
 
$0.88
 
$0.06

93185
 
Sport and physical recreation—squash or badminton
 
$1.73
 
$0.09

93186
 
Sport and physical recreation—swimming
 
$0.88
 
$0.06

93187
 
Sport and physical recreation—tennis
 
$0.88
 
$0.06

93188
 
Sport and physical recreation—water skiing
 
$0.88
 
$0.06

93196
 
Sporting and recreational equine activities (not elsewhere classified)
 
$5.57
 
$0.22

84500
 
Sports and physical recreation instruction
 
$1.73
 
$0.09

93120
 
Sports and physical recreation venues, grounds, and facilities operation
 
$0.88
 
$0.06

27620
 
Spring and wire product manufacturing
 
$1.11
 
$0.07

52460
 
Stationery goods retailing
 
$0.28
 
$0.04

27130
 
Steel pipe and tube manufacturing
 
$1.29
 
$0.08

66210
 
Stevedoring services
 
$2.52
 
$0.12

01160
 
Stone fruit growing
 
$1.17
 
$0.07

52590
 
Store-based retailing (not elsewhere classified)
 
$0.47
 
$0.05

27490
 
Structural metal product manufacturing (not elsewhere classified)
 
$2.11
 
$0.11

42240
 
Structural steel erection services
 
$3.08
 
$0.14

27410
 
Structural steel fabricating
 
$2.11
 
$0.11

21710
 
Sugar manufacturing
 
$0.71
 
$0.06

74120
 
Superannuation funds
 
$0.08
 
$0.04

51100
 
Supermarket and grocery stores
 
$0.90
 
$0.06

27640
 
Surface coating and finishing
 
$1.46
 
$0.08

78220
 
Surveying and mapping services
 
$0.18
 
$0.04

25330
 
Synthetic resin and synthetic rubber manufacturing
 
$0.66
 
$0.06

22120
 
Synthetic textile manufacturing
 
$1.49
 
$0.09

51250
 
Takeaway food services
 
$0.61
 
$0.05

61231
 
Taxi and other vehicle scheduling operations
 
$0.16
 
$0.04

61230
 
Taxi and road transport (not elsewhere classified)
 
$1.03
 
$0.07

84320
 
Technical and vocational education and training
 
$0.11
 
$0.04

46160
 
Telecommunication goods wholesaling
 
$0.15
 
$0.04

71230
 
Telecommunications services (not elsewhere classified)
 
$0.08
 
$0.04

22290
 
Textile finishing and textile product manufacturing (not elsewhere classified)
 
$0.55
 
$0.05

22220
 
Textile floor-covering manufacturing
 
$1.49
 
$0.09

47210
 
Textile product wholesaling
 
$0.29
 
$0.04

42430
 
Tiling and carpeting services
 
$2.50
 
$0.12

23130
 
Timber resawing and dressing
 
$1.83
 
$0.10

45310
 
Timber wholesaling
 
$1.64
 
$0.09

52420
 
Toy and game retailing
 
$0.47
 
$0.05

47930
 
Toy and sporting goods wholesaling
 
$0.15
 
$0.04

29420
 
Toy, sporting, and recreational product manufacturing
 
$1.06
 
$0.07

53130
 
Trailer and motor vehicle retailing (not elsewhere classified)
 
$0.61
 
$0.05

46221
 
Trailer and motor vehicle wholesaling (not elsewhere classified)
 
$0.61
 
$0.05

65090
 
Transport (not elsewhere classified)
 
$1.22
 
$0.08

28290
 
Transport equipment manufacturing (not elsewhere classified)
 
$0.95
 
$0.07

66190
 
Transport support services (not elsewhere classified)
 
$1.22
 
$0.08

66410
 
Travel agency and tour arrangement services
 
$0.11
 
$0.04

01111
 
Turf growing
 
$1.17
 
$0.07

25510
 
Tyre manufacturing
 
$0.55
 
$0.05

53240
 
Tyre retailing
 
$1.25
 
$0.08

61220
 
Urban bus transport
 
$1.03
 
$0.07

41221
 
Utility and communications network construction and maintenance services
 
$1.19
 
$0.07

01130
 
Vegetable growing
 
$1.17
 
$0.07

23210
 
Veneer and plywood manufacturing
 
$1.64
 
$0.09

25431
 
Veterinary pharmaceutical and medicinal product manufacturing
 
$0.43
 
$0.05

86400
 
Veterinary services
 
$0.48
 
$0.05

95110
 
Video and other electronic media rental and hiring
 
$0.28
 
$0.04

67090
 
Warehousing and storage services (not elsewhere classified)
 
$0.93
 
$0.07

96380
 
Waste collection services (not elsewhere classified)
 
$1.56
 
$0.09

96370
 
Waste remediation and materials recovery services
 
$1.56
 
$0.09

96340
 
Waste treatment and disposal services
 
$1.56
 
$0.09

52550
 
Watch and jewellery retailing
 
$0.28
 
$0.04

63031
 
Water passenger transport (river, lake, or harbour)
 
$1.30
 
$0.08

37010
 
Water supply
 
$1.19
 
$0.07

66290
 
Water transport support services (not elsewhere classified)
 
$1.30
 
$0.08

28511
 
Whiteware appliance manufacturing
 
$0.37
 
$0.05

47990
 
Wholesaling (not elsewhere classified)
 
$0.64
 
$0.06

47991
 
Wholesaling—commission-based or excluding storage and handling of goods
 
$0.15
 
$0.04

21830
 
Wine and alcoholic beverage manufacturing (not elsewhere classified)
 
$0.48
 
$0.05

71200
 
Wired telecommunications network operation
 
$0.08
 
$0.04

71210
 
Wireless telecommunications network operation (not elsewhere classified)
 
$0.08
 
$0.04

23120
 
Wood chipping
 
$1.83
 
$0.10

23290
 
Wood product manufacturing (not elsewhere classified)
 
$1.64
 
$0.09

29210
 
Wooden furniture and upholstered seat manufacturing
 
$1.06
 
$0.07

23230
 
Wooden structural fittings and components manufacturing
 
$1.64
 
$0.09

22110
 
Wool scouring
 
$1.65
 
$0.09

45111
 
Wool wholesaling
 
$0.29
 
$0.04

92310
 
Zoological and botanic gardens operation
 
$1.14
 
$0.07

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 2015, update the levies payable to fund the Work Account for the period comprising—

the tax year commencing on 1 April 2015 and ending with the close of 31 March 2016; and
any tax year commencing on or after 1 April 2016.

These regulations revoke and replace the Accident Compensation (Work Account Levies) Regulations 2014.

Regulatory impact statement

The Ministry of Business, Innovation, and Employment produced a regulatory impact statement 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/about-us/publications/ris/acc-Levies-2015-2016.pdf
http://www.treasury.govt.nz/publications/informationreleases/ris

Issued under the authority of the Legislation Act 2012.
Date of notification in Gazette: 26 February 2015.
These regulations are administered by the Ministry of Business, Innovation, and Employment.