New South Wales regulation

Insurance Premiums Order (1996–97)

In ForceNSW

Jurisdiction

New South Wales

Act Number

243 of 1996

Collection

regulation

Plain English Summary

7/10 complexity

This Order sets how workers’ compensation insurance premiums are calculated for policies taking effect between 4 pm 30 June 1996 and 4 pm 30 June 1997. Insurers compute a basic tariff premium from employer wage classifications and Table A rates, then adjust it for claims experience, excess arrangements, minimums and specified wage exclusions; employers pay the final premium.

The WorkCover Authority and insurers make key determinations (classifications, wage estimates and guidelines) and employers must supply returns and claims data; the Order operates alongside the Act and Regulations and creates administrative and compliance tasks for insurers and employers.

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What it does

Mechanically, this Order prescribes the method for calculating workers compensation insurance premiums for policies to which it applies, by specifying: definitions and rules for wage measurement (Schedule 1, cl 1; Schedule 1, cl 2); the application window for the Order (Schedule 2); a basic tariff premium calculated from tariff classifications and corresponding rates (Schedule 3; Schedule A/Table A); experience-related adjustments and surcharges (Schedules 4-6); minimum premium floors for certain small employers (Schedule 7); a specific premium reduction regime for employing previously injured or long‑term unemployed workers (Schedule 8); and the detailed tariff table of classifications and percentage or per‑capita rates (Schedule A/Table A).

Core mechanical features are:

Basic tariff premium T is calculated by a prescribed aggregation of parts of the employer’s wages multiplied by the tariff rates corresponding to each classification applicable to the employer (Schedule 3 cl 1(1) and cl 1(2); Schedule A/Table A and Notes 1-6).
The Order attaches per‑capita rates for certain activities and instructs that, where those per‑capita classifications apply, per‑capita rates are substituted for wages for the relevant workers (Schedule 3 cl 2; Schedule A notes 10 and Table A entries such as rate numbers 529, 558, 714, 723, 907).
Experience adjustment (S) and experience premium (E) are separate layers that modify the basic tariff premium; their calculations require historical claims cost and wage data supplied to insurers (Schedule 4; Schedule 5). Some parameters used in those formulas (F57-F59) are set by the Governor on the recommendation of the WorkCover Authority and notified in the Gazette (Schedule 5 cl 1).
Certain employer categories are treated differently: category A employers are those whose basic tariff premium (on a 12‑month assumption) exceeds $3,000; category B employers are the rest (Schedule 1 cl 1 definitions). Category B employers face a minimum premium and may attract an “excess surcharge factor” unless they agree to repay the statutory excess (Schedules 6-7; Schedule 1 definitions cross‑referring to s 160 of the Act).

Current sections

Direct links to the current provisions in Insurance Premiums Order (1996–97).

Schedule 1

Interpretation

Schedule 1 Interpretation

Definitions

1 Definitions

(1) In this Order:

basic tariff premium, in relation to a policy, means the basic tariff premium for the policy calculated in accordance with Schedule 3.

category A employer, in relation to a policy, means an employer whose basic tariff premium for the policy at the time at which the insurer first demands a premium for the policy would exceed $3,000, assuming the period of insurance to which the premium relates to be 12 months (whether or not that period of insurance is in fact 12 months).

category B employer means an employer, other than a category A employer.

claim means a claim made by a person against an employer to which a policy relates.

dust diseases contribution, in relation to an employer, means an amount equivalent to the contributions, if any, payable by an insurer in respect of the employer to the Workers’ Compensation (Dust Diseases) Fund and the Dust Diseases Reserve Fund.

employer includes a person who proposes to become an employer.

insurer means a licensed insurer, or a former licensed insurer, within the meaning of the Act.

per capita rate means a rate specified in Column 3 of Table A that is expressed otherwise than as a percentage.

period of insurance, in relation to a policy, means a period for which an insurer assumes risk under the policy, being a period which commences on the first day on which the policy is in force after having been issued or renewed.

policy or policy of insurance means a policy of insurance within the meaning of the Act.

premiums adjustment contribution, in relation to an employer, means an amount equivalent to such part of the contributions, if any, payable by an insurer to the Premiums Adjustment Fund under section 208 of the Act as relates to the premium payable by the employer to the insurer.

regulations means regulations under the Act.

the Act means the Workers Compensation Act 1987.

wages means wages as defined in section 174 (9) of the Act.

(2) For the purposes of this Order, a person is the predecessor of an employer if the employer has acquired the business of the person. This subclause applies whether the business acquired is the whole or main part of the business of the person or is the whole or main part of a separate and distinct business of the person, and whether or not the business acquired is carried on at the same location.

(3) For the purposes of this Order, an employer that is a corporation is related to another corporation (whether or not that other corporation is an employer) if:

(a) the employer and the other corporation are, by reason of the Corporations Law, taken to be related to each other, or

(b) the directors of the employer are accustomed or under an obligation, whether formal or informal, to act in accordance with the directions, instructions or wishes of the directors of the other corporation, or

(c) the directors of the other corporation are accustomed or under an obligation, whether formal or informal, to act in accordance with the directions, instructions or wishes of the directors of the employer, or

(d) the other corporation is, by reason of the Corporations Law, taken to be related to another corporation the directors of which are accustomed or under an obligation, whether formal or informal, to act in accordance with the directions, instructions or wishes of the directors of the employer, or

(e) the directors of the employer and the directors of the other corporation are accustomed or under an obligation, whether formal or informal, to act in accordance with the directions, instructions or wishes of another person, or

(f) the other corporation has a share capital and the directors of the employer may (whether directly or indirectly) exercise, control the exercise of or substantially influence the exercise of, 50 per cent or more of the voting power attached to voting shares issued by the other corporation, or

(g) (where the employer and the other corporation are corporations each of which has a share capital) any person who may (whether directly or indirectly) exercise, control the exercise of, or substantially influence the exercise of, 50 per cent or more of the voting power attached to voting shares issued by one of those corporations, may also exercise, control the exercise of or substantially influence the exercise of 50 per cent or more of the voting power attached to voting shares issued by the other corporation.

(4) However, an employer that is a corporation is not related, for the purposes of this Order, to another corporation (whether or not that other corporation is an employer) if:

(a) the employer and that other corporation are not, by reason of the Corporations Law taken to be related to each other, and

(b) the WorkCover Authority is satisfied that neither the employer nor the other corporation carry on a trade, business or profession so as to avoid or evade the payment of a premium payable by either the employer or the other corporation for a policy.

(5) The value of any amount of money calculated or included in a calculation under this Order is to be expressed in dollars.

(6) In this Order, a reference to wages which are payable by an employer includes a reference to wages which have been paid by the employer.

Determination of wages

2 Determination of wages

(1) In this Order, a reference to wages, in relation to a period of insurance under a policy issued or to be issued to an employer or in relation to a period of 12 months ascertained by reference to any such period of insurance, is a reference:

(a) except as provided by paragraph (b), to a reasonable estimate of the monetary value of all wages (not including any wages to which Schedule 8 applies) payable to workers by the employer in respect of the period of insurance or the period of 12 months, as the case may be:

(i) as calculated by the insurer by reference to the returns, if any, furnished in accordance with the regulations by the employer to the insurer, or

(ii) where the employer does not agree with the estimate of the insurer and applies to the WorkCover Authority for an estimate of that value—as determined by the Authority, or

(b) where the monetary value of those wages (not including any wages to which Schedule 8 applies) has been ascertained—to the actual value of those wages.

(2) If at any time the employer has failed to furnish the returns in respect of any relevant period of insurance and the monetary value of the wages concerned has not been ascertained, the estimate of the monetary value of those wages is taken to be such amount as is calculated by multiplying the monetary value (or reasonable estimate) of wages for the immediately preceding equivalent period of insurance by 1.2.

Schedule 2

Application

Schedule 2 Application

Schedule 3

Basic tariff premium

Schedule 3 Basic tariff premium

Schedule 4

Experience adjustment factor

Schedule 4 Experience adjustment factor

Employers who acquire business etc

3 Employers who acquire business etc

The period referred to in clause 1 (1) (a) during which an employer has been insured under a policy or policies and supplied particulars of claims includes any period during which a predecessor of the employer has been so insured and supplied particulars.

Schedule 5

Experience premium

Schedule 5 Experience premium

Schedule 6

Excess surcharge factor

Schedule 6 Excess surcharge factor

The excess surcharge factor (“X”) for an employer is:

(a) where the employer is a category B employer and there has been no agreement between the employer and the insurer that the employer will repay the prescribed excess amount within the meaning of section 160 of the Act (or such smaller amount as may be agreed on) for claims which arise out of the period of insurance for which the premium is to be calculated—0.03, or

(b) in any other case—0.

Schedule 7

Minimum premium—category B employers

Schedule 7 Minimum premium—category B employers

Schedule 8

Reduction of premium for employers of previously injured workers etc

Schedule 8 Reduction of premium for employers of previously injured workers etc

Guidelines—application for reduction of premium etc

4 Guidelines—application for reduction of premium etc

(1) The WorkCover Authority may issue guidelines specifying the method of applying for a premium reduction under this Schedule, including:

(a) the form of and the manner of making an application, and

(b) any documents relating to the application that the employer must attach to it.

(2) Those guidelines may also specify the circumstances in which periods of employment or unemployment are to be regarded as continuous for the purposes of clause 3 (1).

Definition

5 Definition

(1) In this Schedule, employer does not include a self-insurer.

(2) In this Schedule, a reference, in relation to a worker, to a 1987 Act injury is a reference to an injury received by the worker after the commencement of the Act.

Schedule A

Basic tariff rates

Schedule A Basic tariff rates

Table A Basic tariff rates

(Schedule 3)

Notes

Table A

| Column 1 | Column 2 | Column 3 | | Classification of employer’s business or industrial activity | Rate no | Basic rates of premium | | Abattoirs | 501 | 13.22% | | Abrasive Blasting (incl Metal Spraying, Sand Blasting etc) (rate as for Engineering (c)). | | | | Abrasives Mfg (rate as for Engineering (c)). | | | | Accounting Services (rate as for Financial Institutions). | | | | Adjusting and Assessing (rate as for Financial Institutions). | | | | Advertising Agencies (rate as for Financial Institutions). | | | | Advertising Signs—Mfg and/or Repairing (rate as for Engineering (b)). | | | | Aerated Water and/or Soft Drink Mfg (rate as for Grocery Mfg). | | | | Aerial Agricultural Services (rate as for Farming and Grazing). | | | | Aeroplane and/or Aeroplane Engine Mfg and/or Repairing (rate as for Engineering (b)). | | | | Aged Care Hostels | 515 | 4.01% | | Agricultural Implement Mfg (rate as for Engineering (b)). | | | | Agricultural Societies (rate as for Pleasure Grounds). | | | | Air Charter Services noc (rate as for Air Transport Operators). | | | | Air Conditioning Maintenance and Services (rate as for Engineering (b)). | | | | Air Conditioning Plant Mfg and Installing (rate as for Engineering (c)). | | | | Air Transport Operators nco | 535 | 1.81% | | Airport Operators noc (rate as for Air Transport Operators noc). | | | | Aluminium Blinds Mfg and/or Installation (rate as for Engineering (b)). | | | | Aluminium Smelting (rate as for Foundries (b)). | | | | Aluminium Ware Mfg noc (rate as for Engineering (b)). | | | | Aluminium Work—Sheetmetal (rate as for Engineering (c)). | | | | Ammunition Mfg (rate as for Engineering (b)). | | | | Amusement Parks (rate as for Pleasure Grounds). | | | | Analytical Laboratories (rate as for Doctors’ Surgeries). | | | | Animal Clinics (rate as for Doctors’ Surgeries). | | | | Apiaries (rate as for Farming and Grazing). | | | | Architectural Services (rate as for Financial Institutions). | | | | Armoured Car Services (rate as for Security Services). | | | | Artesian Boring (rate as for Quarries). | | | | Art Galleries (rate as for Theatres). | | | | Artificial Limb and Truss Mfg (rate as for Electronic Equipment Mfg). | | | | Artificial Stone Mfg (rate as for Brickworks). | | | | Art Metal Work (rate as for Engineering (c)). | | | | Asbestos Sheet Mfg (rate as for Fibro—Cement Sheet Mfg). | | | | Asphalting (rate as for Road and/or Bridge Construction). | | | | Associations:(a) Business & Professional noc (rate as for Financial Institutions).(b) Other—rate according to industry. | | | | Athletic, Sports and/or Social Clubs: | | | | (a) Professional Football Playing | 529 | $80.00 per capita per game | | (b) Other—including Professional Sporting Activities noc | 531 | 3.29% | | Auctioneering—other than Livestock (rate as for Retail Shops). | | | | Audio Equipment Mfg (rate as for Electronic Equipment Mfg). | | | | Authorised Money Market Dealers (rate as for Financial Institutions). | | | | Automatic Sprinkler Mfg (rate as for Engineering (b)). | | | | Automobile Works (see Motor Vehicle Industry). | | | | Automotive Electrical and/or Engineering Services (rate as for Motor Vehicle Industry (b)). | | | | Aviation Clubs (rate as for Air Transport Operators noc). | | | | Bacon Mfg (see Canning etc). | | | | Badge and Medallion Mfg (rate as for Electronic Equipment Mfg). | | | | Bag Mfg and/or Repairing:(a) Handbags noc and incl Leather (rate as for Leather Goods Mfg).(b) Paper (rate as for Paper Mills etc).(c) Plastic (rate as for Plastic Goods Mfg (a)).(d) Textile—Sack and Meat Wrapper (rate as for Clothing Mfg noc). | | | | Bakelite Moulding Factories (rate as for Plastic Goods Mfg (a)). | | | | Baking: | | | | (a) Bakehouse, Factory and/or Delivery | 539 | 4.89% | | (b) Retail—no baking on premises (rate as for Retail Shops). | | | | Bamboo Work (rate as for Furniture Mfg). | | | | Banking: Trading, Saving, Development (rate as for Financial Institutions). | | | | Barber Shops | 540 | 1.22% | | Bark Gathering and Milling and Other Forest Work and the like noc—NOT incidental to the Timber Industry (rate as for Farming and Grazing). | | | | Baths—Medical, Sauna, Swimming, Turkish and the like (rate as for Athletic, Sports etc (b)). | | | | Baths and/or Swimming Pools Construction, or Installation (rate as for Building noc). | | | | Battery—Electrical—Mfg (see Electrical Battery Mfg etc). | | | | Battery Fitting (rate as for Motor Vehicle Industry (b)). | | | | Bedding Mfg (rate as for Engineering (b)). | | | | Belt Making—Apparel (rate as for Leather Goods Mfg). | | | | Belting Mfg—Industrial:(a) Rubber (rate as for Rubber Goods Mfg (b)).(b) Other (rate as for Leather Goods Mfg). | | | | Benevolent Institutions (rate as for Nursing Homes). | | | | Bicycle Mfg (rate as for Engineering (b)). | | | | Bicycle Retailing—including hiring and repairing (rate as for Retail Shops). | | | | Billposting (rate as for Commercial Agency Services). | | | | Biscuit Mfg | 546 | 2.69% | | Blacksmithing (rate as for Engineering (a)). | | | | Blasting Operations (rate as for Quarries). | | | | Blind Mfg: | | | | (a) Canvas (rate as for Clothing Mfg noc). | | | | (b) Other | 549 | 3.29% | | Boarding Houses (rate as for Motels). | | | | Boarding Schools (rate as for Colleges). | | | | Boat Building (rate as for Engineering (c)). | | | | Boat Sheds (rate as for Vessels (a)). | | | | Boiler Making and/or Erecting (rate as for Engineering (a)). | | | | Boiling-down Works (rate as for Chemical etc). | | | | Bolt, Nut, Nail and Screw Mfg (rate as for Engineering (b)). | | | | Bond and Free Stores (rate as for Importing etc (a)). | | | | Bone Milling (rate as for Fertiliser Works). | | | | Book and/or Magazine Importing (see Importing etc). | | | | Bookbinding (rate as for Printing). | | | | Bookmaking—Racing, incl Bookmaking Clerks (rate as for Commercial Agency Services). | | | | Boot and Shoe Mfg and/or Repairing and/or Dealing: | | | | (a) Wholesale and Retail (rate as for Retail Shops). | | | | (b) Manufacturing and/or Repairing | 556 | 4.89% | | Bottle Dealing (rate as for Glass Merchandising (b)). | | | | Bottled Water Packaging and/or Distribution (rate as for Grocery Mfg noc and/or Merchandising noc). | | | | Bowling Alleys—Tenpin (rate as for Athletic, Sports etc (b)). | | | | Bowling Green Construction (rate as for Gardening (b)). | | | | Boxing and Wrestling: | | | | (a) Contestants | 558 | $33.00 per capita per bout | | (b) Other (rate as for Athletic, Sports etc (b)). | | | | Box Mfg: | | | | (a) Cardboard (rate as for Paper Mills etc). | | | | (b) Plastic (rate as for Plastic Goods Mfg (a)). | | | | (c) Metal | 560 | 4.01% | | (d) Wood (rate as for Woodworking noc). | | | | Brassware Mfg noc (rate as for Engineering (c)). | | | | Breakwater Construction (rate as for Waterworks). | | | | Breweries and/or Soft Drink Mfg (rate as for Grocery Mfg). | | | | Bricklaying (rate as for Building noc). | | | | Brickworks | 564 | 7.28% | | Bridge Building and/or Maintenance (rate as for Road and/or Bridge Construction). | | | | Broadcasting and Television | 694 | 0.67% | | Broom and Brush Mfg (rate as for Sporting Goods Mfg (b)). | | | | Builders Hardware Merchandising:(a) Timber (rate as for Timber Merchandising).(b) Other (rate as for Retail Shops). | | | | Building noc—including Clerks of Works and other workers supervising building operations | 568 | 8.88% | | Building Cleaning—Exterior (rate as for Building noc). | | | | Building Demolition (rate as for Building noc). | | | | Building Societies: Permanent, Terminating (rate as for Financial Institutions). | | | | Building Waterproofing (rate as for Building noc). | | | | Bus—Motor—Services (rate as for Motor Omnibus Services). | | | | Bush Clearing—including burning off of timber (rate as for Farming and Grazing). | | | | Bush Missions and/or Bush Nursing Associations (rate as for Colleges). | | | | Butchering—Wholesale and/or Retail: | | | | (a) Slaughtering (rate as for Abattoirs). | | | | (b) Other | 573 | 5.97% | | Butter Mfg (rate as for Dairying etc). | | | | Cabinet Mfg (rate as for Furniture Mfg). | | | | Camera Merchandising noc (rate as for Professional Equipment Merchandising noc). | | | | Camping Grounds (rate as for Pleasure Grounds). | | | | Canal Construction (rate as for Waterworks). | | | | Candle Mfg (rate as for Grocery Mfg). | | | | Cane Work (rate as for Furniture Mfg). | | | | Canning and/or Preserving Works:(a) Slaughtering (rate as for Abattoirs).(b) Other (rate as for Grocery Mfg). | | | | Canvas Goods Mfg (rate as for Clothing Mfg noc). | | | | Car Parking Stations (rate as for Motor Vehicle Industry (a)). | | | | Caravan Grounds (rate as for Pleasure Grounds). | | | | Carbide Mfg:(a) Quarrying (rate as for Quarries).(b) Other (rate as for Chemical etc). | | | | Cardboard Box Mfg (rate as for Paper Mills etc). | | | | Cardboard Mfg (rate as for Paper Mills etc). | | | | Caretaking | 580 | 1.81% | | Carnivals (rate as for Pleasure Grounds). | | | | Carpentry and Joinery:(a) Workshop (rate as for Woodworking noc).(b) Other (rate as for Building noc). | | | | Carpet Laying and/or Cleaning (rate as for Cleaning etc (b)). | | | | Carpet and/or Linoleum Mfg (rate as for Woollen etc Mills). | | | | Carriage, Coach and Motor Body Building:(a) Motor (rate as for Engineering (c)).(b) Railway and Tramway (rate as for Engineering (b)). | | | | Carrying and Carting | 583 | 8.88% | | Case Mfg (see Box Mfg). | | | | Casinos (rate as for Athletic, Sports etc (b)). | | | | Casket/Coffin Mfg (rate as for Furniture Mfg). | | | | Cassette Tape and/or Record Mfg (rate as for Broadcasting and Television). | | | | Catering (rate as for Restaurants). | | | | Cattle Droving Contracting (rate as for Farming and Grazing). | | | | Cattle Saleyards (rate as for Livestock Saleyards). | | | | Ceiling—Stamped Metal—Mfg (rate as for Engineering (c)). | | | | Cement Mfg (see Lime and Cement Works). | | | | Cement Rendering (rate as for Building noc). | | | | Cement Ware Mfg noc (rate as for Brickworks). | | | | Cemeteries and Crematoriums (rate as for Undertaking Services). | | | | Cereal Food Mfg (rate as for Grocery Mfg). | | | | Charcoal Works:(a) Tree Felling (rate as for Sawmilling).(b) Other (rate as for Chemical etc). | | | | Charities—rate according to industry. | | | | Cheese Mfg (rate as for Dairying etc). | | | | Chemical—Processing and Mfg noc | 591 | 2.69% | | Chemists (Pharmaceutical):(a) Manufacturing (rate as for Chemical etc).(b) Wholesale (see Importing etc).(c) Retail (rate as for Retail Shops). | | | | Child-minding Centres (rate as for Colleges). | | | | China Mfg (rate as for Brickworks). | | | | Chipping Contractors—Cotton and the like (rate as for Farming and Grazing). | | | | Chiropody (rate as for Doctors’ Surgeries). | | | | Chiropractic (rate as for Doctors’ Surgeries). | | | | Churches | 784 | 1.00% | | Cigar and Cigarette Mfg (rate as for Tobacco etc Mfg). | | | | Cinema Operating (rate as for Theatres). | | | | Circuses (rate as for Pleasure Grounds). | | | | Clay Pits (rate as for Brickworks). | | | | Cleaning Contracting: | | | | (a) Building—exterior (excepting Windows) (rate as for Building noc). | | | | (b) Office, Windows and other noc | 603 | 5.97% | | Clinical Psychologists (rate as for Doctors’ Surgeries). | | | | Clock Merchandising noc (rate as for Professional Equipment Merchandising noc). | | | | Clockmaking and/or Repairing (rate as for Electronic Equipment Mfg). | | | | Clothing Mfg noc | 607 | 2.69% | | Clubs:(a) Aviation (rate as for Air Transport Operators noc).(b) Other (see Athletic, Sports, etc). | | | | Coach Building (see Carriage, etc). | | | | Coal Lumping (rate as for Stevedoring). | | | | Coal Merchandising and/or Coal Trimming:(a) Lighterage (rate as for Vessels (a)).(b) Stevedoring (rate as for Stevedoring).(c) Other (see Importing etc). | | | | Coin Slot, Weighing and Vending Machine Shops and the like (rate as for Retail Shops). | | | | Coke Works (rate as for Chemical etc). | | | | Cold Storage (rate as for Grocery Mfg etc). | | | | Collecting Agencies (rate as for Financial Institutions). | | | | Collecting and Credit Reporting Services (rate as for Financial Institutions). | | | | Colleges | 614 | 1.48% | | Commercial Agency Services noc | 619 | 0.55% | | Commercial Artists (rate as for Financial Institutions). | | | | Communications Equipment Mfg and/or Assembly and/or Repairing (rate as for Electronic Equipment Mfg). | | | | Community Service Organisations—rate according to industry. | | | | Community Transport Organisations (rate as for Colleges). | | | | Computer Importing and/or Dealing (no manufacturing or assembly) (rate as for Office Machine Importing etc). | | | | Computer Manufacturing and Assembly (rate as for Electronic Equipment Mfg). | | | | Computer Software Development (rate as for Financial Institutions). | | | | Computer Software Importing and/or Distribution and/or Merchandising (rate as for Office Machine Importing etc). | | | | Computer System Operation Services (rate as for Financial Institutions). | | | | Concentration Works (rate as for Foundries (b)). | | | | Concrete Contracting noc (rate as for Building noc). | | | | Concrete Pumping Contractors (rate as for Building noc). | | | | Concrete—Ready Mixed:(a) Mixing only (rate as for Quarries).(b) Mixing and Supplying (rate as for Carrying and Carting). | | | | Condensed Milk Mfg (rate as for Grocery Mfg). | | | | Confectionery Mfg (rate as for Grocery Mfg). | | | | Confectionery Wholesaling (rate as for Grocery Mfg). | | | | Consulting Services:(a) Professional Consulting (rate as for Financial Institutions).(b) Market & Business noc (rate as for Financial Institutions).(c) Other—rate according to industry. | | | | Container Depots, Bond and Free Stores and the like (rate as for Importing etc (a)). | | | | Container Terminals (rate as for Stevedoring). | | | | Convents and Convent Schools (rate as for Colleges). | | | | Copper Work—Sheetmetal (rate as for Engineering (c)). | | | | Copying, Typing and Mailing Services (rate as for Financial Institutions). | | | | Cork Cutting and Cork Article Mfg:(a) Flooring (rate as for Cleaning etc (b)).(b) Other (rate as for Engineering (c)). | | | | Corporation Services(Abattoirs, Child-minding Centres, Electric Light and Power Supplying, Gas Works and Quarries at the respective rates for such). | 621 | 4.89% | | Corset Mfg—not factories (rate as for Tailoring (b)). | | | | Cosmetic Mfg (rate as for Chemical etc). | | | | Cotton Ginneries and Mills (rate as for Woollen etc Mills). | | | | Cotton Picking and Growing (rate as for Farming and Grazing). | | | | Courier Services | 624 | 1.48% | | Courts (rate as for Financial Institutions). | | | | Cranes and Hoists (rate as for Machinery Merchandising etc). | | | | Credit Reporting and Collecting Services (rate as for Financial Institutions). | | | | Credit Unions (rate as for Financial Institutions). | | | | Crematoriums (rate as for Undertaking Services). | | | | Crop Dusting—Aerial (rate as for Farming and Grazing). | | | | Customs Agencies:(a) Carrying (rate as for Carrying and Carting).(b) Other (see Importing etc). | | | | Cutlery Mfg (rate as for Engineering (b)). | | | | Dairy Apparatus Mfg and/or Installing (rate as for Engineering (b)). | | | | Dairy Farming (rate as for Farming and Grazing). | | | | Dairying (Milk Vending and Processing) | 630 | 4.89% | | Dam Construction and/or Cleaning (rate as for Waterworks). | | | | Dance Academies or Studios (rate as for Theatres). | | | | Dance Companies (rate as for Theatres). | | | | Data Processing Services (rate as for Financial Institutions). | | | | Decorating (rate as for Painting). | | | | Dehydrating—Food, artificial heat process (rate as for Grocery Mfg). | | | | Dental Equipment Merchandising noc (rate as for Professional Equipment Merchandising noc). | | | | Dentistry and/or Dental Laboratories (rate as for Doctors’ Surgeries). | | | | Desk-top Publishing (rate as for Publishing (b)). | | | | Detective Agencies (rate as for Security Services). | | | | Diamond and Other Drilling (rate as for Quarries). | | | | Die Casting (see Foundries). | | | | Die Cutting and Sinking (rate as for Electronic Equipment Mfg). | | | | Distilling (rate as for Chemical etc). | | | | Diving (rate as for Vessels (b)). | | | | Dock, Pier, Wharf or Retaining Wall Construction (rate as for Waterworks). | | | | Docks:(a) Goods handling, including Stevedoring and Wharf Labouring (rate as for Stevedoring).(b) Marinas, Boat Sheds, etc (rate as for Vessels (a)). | | | | Doctors’ Surgeries | 641 | 0.67% | | Dog Coursing (rate as for Athletic, Sports etc (b)). | | | | Domestic Service (rate as for Householders—Private). | | | | Drain Making (rate as for Waterworks). | | | | Dredging:(a) Marine Shell (rate as for Quarries).(b) Other (see Mining). | | | | Dressmaking—not factories (rate as for Tailoring (b)). | | | | Drilling (rate as for Quarries). | | | | Driving Schools (rate as for Commercial Agency Services). | | | | Droving Contracting (rate as for Farming and Grazing). | | | | Dry Cleaning and Dyeing: | | | | (a) Depot—Shop only (rate as for Retail Shops). | | | | (b) Works | 644 | 3.29% | | Dye Mfg (rate as for Chemical etc). | | | | Earth Moving, Filling, Grading and Levelling (rate as for Road and/or Bridge Construction). | | | | Earthenware Mfg (rate as for Brickworks). | | | | Editing Services (rate as for Publishing (b)). | | | | Electric Cable Mfg | 651 | 4.01% | | Electrical Appliance Mfg and/or Repairing (rate as for Engineering (b)). | | | | Electrical Appliance Retailing (rate as for Retail Shops). | | | | Electrical Battery Mfg and/or Recharging:(a) Wet Cell (rate as for Engineering (a)).(b) Dry Cell (rate as for Chemical etc). | | | | Electrical Contractors | 653 | 4.01% | | Electrical Equipment Installation noc (rate as for Electrical Contractors). | | | | Electrical Equipment Mfg noc (rate as for Engineering (b)). | | | | Electricians (rate as for Electrical Contractors). | | | | Electricity Supply Equipment and other Heavy Electrical Equipment Mfg and/or Installation and/or Repairing (rate as for Engineering (c)). | | | | Electricity Supplying, incl maintenance and extension of lines, connections, meter reading and other work | 652 | 4.01% | | Electronic Appliance Repairs noc (rate as for Electronic Equipment Mfg). | | | | Electronic Communication Services noc (rate as for Telecommunications Services noc). | | | | Electronic Equipment Components Mfg (rate as for Electronic Equipment Mfg). | | | | Electronic Equipment Importing and/or Dealing (no manufacturing or assembly) (rate as for Office Machines Importing etc). | | | | Electronic Equipment Installation and/or Maintenance Services noc (rate as for Electronic Equipment Mfg). | | | | Electronic Equipment Mfg | 654 | 1.48% | | Electronic Paging Services (rate as for Telecommunications Services noc). | | | | Electroplating (rate as for Engineering (b)). | | | | Electro-therapy (rate as for Doctors’ Surgeries). | | | | Elevator Mfg and/or Erecting:(a) Manufacturing (rate as for Engineering (c)).(b) Installing, Repairing and Servicing (rate as for Building noc). | | | | Employment Agencies:(a) Providing contract labour (rate as for industry of client).(b) Personnel Consultants (not hiring out labour) (rate as for Financial Institutions). | | | | Engine Installing and/or Repairing (rate as for Motor Vehicle Industry (b)). | | | | Engineering: | | | | (a) Heavy | 760 | 8.88% | | (b) Light Repetition | 914 | 4.01% | | (c) noc | 657 | 5.97% | | Engraving (rate as for Electronic Equipment Mfg). | | | | Excavating noc (rate as for Building noc). | | | | Exhibition Halls (rate as for Theatres). | | | | Exporting noc (see Importing etc). | | | | Family Crisis Accommodation and Counselling (rate as for Colleges). | | | | Family Support Services (rate as for Colleges). | | | | Farm Machinery Dealers (rate as for Machinery Merchandising etc). | | | | Farming and Grazing—incl Farming and Grazing Contracting noc | 661 | 10.83% | | Farriers (other than Blacksmithing) (rate as for Livestock Saleyards). | | | | Fencing:(a) Tree Felling (rate as for Sawmilling).(b) Other (rate as for Gardening (b)). | | | | Ferry Boats (rate as for Vessels (a)). | | | | Fertiliser Spreading (rate as for Farming and Grazing). | | | | Fertiliser Works | 663 | 5.97% | | Fibre Glass Goods Mfg (rate as for Plastic Goods Mfg (a)). | | | | Fibre Glass Insulation Mfg (rate as for Plastic Goods Mfg (a)). | | | | Fibro-Cement Sheet Mfg | 523 | 4.01% | | Fibrous Plaster and/or Plasterboard Mfg (rate as for Engineering (b)). | | | | Film Exchanges and Distributors (rate as for Theatres). | | | | Film and/or Television Picture Producing (rate as for Broadcasting and Television). | | | | Financial Institutions | 666 | 0.45% | | Financiers noc (rate as for Financial Institutions). | | | | Fire Brigades (rate as for Corporation Services). | | | | Fire Escape and/or other Fire Appliances and/or Fire Door and/or Shutter Making and/or Erecting (rate as for Engineering (a)). | | | | Fire Salvage (rate as for Building noc). | | | | Fire Sprinkler System Fitting and/or Installation (rate as for Plumbing etc). | | | | Firewood Cutting and Selling (rate as for Sawmilling). | | | | Fireworks Mfg (rate as for Chemical etc). | | | | Fish Curing (rate as for Fishmongery). | | | | Fish (fresh) Retailing (rate as for Fishmongery). | | | | Fish Marketing Authority (rate as for Fishmongery). | | | | Fish Wholesaling (rate as for Fishmongery). | | | | Fishing Industry:(a) Vessels (rate as for Vessels (b)).(b) Penning and Land Work (rate as for Fishmongery). | | | | Fishing Tackle Mfg (see Sporting Goods Mfg). | | | | Fishmongery | 671 | 4.89% | | Floating Plants for heavy lifting (rate as for Stevedoring). | | | | Floor Sanding and/or Polishing and/or Surfacing (rate as for Woodworking noc). | | | | Floorcovering laying and/or cleaning (rate as for Cleaning etc (b)). | | | | Florists (rate as for Retail Shops). | | | | Flour Milling (rate as for Grocery Mfg). | | | | Food Products Mfg and/or Packaging noc (rate as for Grocery Mfg). | | | | Food Products Wholesaling and/or Distribution (rate as for Grocery Mfg). | | | | Football Playing (rate as for Athletic, Sports etc (a)). | | | | Forestry Commission (rate as for Fruit and/or Vegetable Growing). | | | | Forwarding Agencies:(a) Carrying (rate as for Carrying and Carting).(b) Other (see Importing etc). | | | | Foundries: | | | | (a) Ferrous (Iron and Steel only) | 675 | 10.83% | | (b) Other Metals | 676 | 5.97% | | Free Stores (rate as for Importing etc (a)). | | | | Freezing Works (rate as for Grocery Mfg etc). | | | | French Polishing (rate as for Retail Shops). | | | | Frozen Foods—Processing and Mfg (rate as for Grocery Mfg). | | | | Fruit and Vegetable Shops (rate as for Retail Shops). | | | | Fruit and/or Vegetable Growing—including own packing | 679 | 5.97% | | Fruit and/or Vegetable Wholesaling and Distribution (rate as for Grocery Mfg). | | | | Fruit Drying and Packing (rate as for Fruit and/or Vegetable Growing). | | | | Fumigating (rate as for Chemical etc). | | | | Furniture Mfg | 682 | 4.89% | | Furriery—workshop (rate as for Tailoring (b)). | | | | Galvanising (rate as for Engineering (b)). | | | | Gambling Services noc (rate as for Financial Institutions). | | | | Garages (see Motor Vehicle Industry). | | | | Garbage Services (rate as for Sanitary etc Services). | | | | Gardening: | | | | (a) Domestic (rate as for Householders—Private). | | | | (b) Landscape and other noc | 685 | 4.89% | | Gasfitting Services (rate as for Plumbing etc). | | | | Gas Works—incl operation of gas house, maintenance of existing works and mains, connections, meter reading and other work | 687 | 1.81% | | Glass Merchandising: | | | | (a) Retail (rate as for Retail Shops). | | | | (b) Other | 689 | 5.97% | | Glass and Glass Bottle Mfg (rate as for Engineering (b)). | | | | Glazing (rate as for Glass Merchandising (b)). | | | | Golf Driving Ranges (rate as for Athletic, Sports etc (b)). | | | | Government Administrative Authorities noc (rate as for Financial Institutions). | | | | Grain and Produce Marketing Authorities noc (see Importing etc). | | | | Grain Merchandising (rate as for Grocery Mfg). | | | | Granite Works (see Lime and Cement Works). | | | | Gravel and Sand Pits (rate as for Quarries). | | | | Grocery Mfg noc and/or Merchandising noc | 696 | 4.01% | | Grocery Packaging and/or Repackaging (rate as for Grocery Mfg). | | | | Grocery Wholesaling and/or Distribution (rate as for Grocery Mfg). | | | | Guest Houses (rate as for Motels). | | | | Guns—Repairing and/or Dealing (rate as for Retail Shops). | | | | Gut Mfg (rate as for Chemical etc). | | | | Gymnasiums (rate as for Athletic, Sports etc (b)). | | | | Hairdressing (rate as for Barber Shops). | | | | Halls (rate as for Theatres). | | | | Ham Mfg (see Canning etc). | | | | Hardware Merchandising—noc(a) Wholesale (see Importing etc).(b) Retail (rate as for Retail Shops). | | | | Hat and/or Cap Mfg (rate as for Tailoring (b)). | | | | Health and Fitness Centres (rate as for Athletic, Sports etc (b)). | | | | Heavy Equipment Mfg, eg Bulldozers, Cranes, Construction Equipment etc (rate as for Engineering (a)). | | | | Herb Merchandising (see Chemists (Pharmaceutical)). | | | | Hide and Skin Stores (rate as for Tanneries). | | | | Hire Cars (rate as for Taxi Cab etc). | | | | Hire Services:(a) Clothing, Camping, Crockery, Indoor Garden Plant and the like (rate as for Retail Shops).(b) Plant and Heavy Equipment (rate as for Machinery Merchandising etc). | | | | Holder—Investor noc (rate as for Financial Institutions). | | | | Holding Companies:(a) Mainly engaged in holding shares in their subsidiary company (or companies) (rate as for Financial Institutions).(b) Other—rate according to industry. | | | | Home Care Services (rate as for Nursing Homes). | | | | Horse Breeding and/or Agistment (rate as for Farming and Grazing). | | | | Horse Dealing and/or Shipping (rate as for Livestock Saleyards). | | | | Horse Training and/or Horse Breaking (rate as for Racing Stables). | | | | Hospitals | 708 | 4.01% | | Hostels:(a) Aged Care (rate as for Aged Care Hostels).(b) Youth and Other noc (rate as for Motels). | | | | Hot Air Balloon Services (rate as for Air Transport Operators noc). | | | | Hotel-Motels (rate as for Hotels). | | | | Hotels | 710 | 2.69% | | Houseboats (rate as for Vessels (a)). | | | | Household Electrical Appliance Mfg (rate as for Engineering (b)). | | | | Householders—Private(Workers employed by a Body Corporate as defined in the Strata Titles Act 1973—rate as for Caretaking). | 714 | $5.00 per capita per annum | | Ice and Ice Cream Mfg (rate as for Dairying etc). | | | | Importing noc, Exporting noc and/or Warehousing noc: | | | | (a) Involved in Goods Handling | 717 | 2.21% | | (b) Other (rate as for Commercial Agency Services noc). | | | | Indoor Garden Plant Hire Services (rate as for Retail Shops). | | | | Industrial Gas Mfg (rate as for Chemical etc). | | | | Industrial Waste Disposal Services (rate as for Sanitary etc Services). | | | | Insurance: | | | | (a) Life, General, Health (rate as for Financial Institutions). | | | | (b) Services to Insurance Industry noc (rate as for Financial Institutions). | | | | International Airlines (rate as for Air Transport Operators noc). | | | | Internet Access Providers (rate as for Telecommunications Services noc). | | | | Investigating Agencies (rate as for Security Services). | | | | Iron and Steel Merchants (rate as for Engineering (c)). | | | | Ironing Services (rate as for Laundries). | | | | Irrigation Channel Work (rate as for Waterworks). | | | | Jewellery Mfg and/or Repairing (rate as for Electronic Equipment Mfg). | | | | Jewellery Merchandising noc (rate as for Professional Equipment Merchandising noc). | | | | Job Printing (rate as for Printing). | | | | Jockeys | 723 | $18.00 per mount or drive | | Joinery (see Carpentry and Joinery). | | | | Kalsomine Mfg (rate as for Chemical etc). | | | | Kindergartens (rate as for Colleges). | | | | Kitchen Mfg and/or Installation (rate as for Woodworking noc). | | | | Knitwear Mfg (rate as for Clothing Mfg noc). | | | | Laboratories noc (rate as for Doctors’ Surgeries). | | | | Lamp Mfg (rate as for Engineering (b)). | | | | Lamp Shade Mfg (rate as for Box Mfg (c)). | | | | Land Trusts, Mutual Funds, Unit Trusts (rate as for Financial Institutions). | | | | Lapidaries (rate as for Retail Shops). | | | | Laundrettes—Coin operated only (rate as for Retail Shops). | | | | Laundries | 731 | 4.89% | | Lead Works (rate as for Foundries (b)). | | | | Leather Goods Mfg noc | 733 | 4.89% | | Leather Merchandising (rate as for Tanneries). | | | | Legal Services (rate as for Financial Institutions). | | | | Lifesaving—on beaches in connection with surfing:(a) Council employees (rate as for Corporation Services).(b) Other (rate as for Athletic, Sports etc (b)). | | | | Lime and Cement Works: | | | | (a) Quarrying (rate as for Quarries). | | | | (b) Other | 739 | 5.97% | | Lingerie Mfg (rate as for Clothing Mfg noc). | | | | Linoleum Laying and/or Cleaning (rate as for Cleaning etc (b)). | | | | Linoleum Mfg (rate as for Woollen etc Mills). | | | | Linotype Setting (rate as for Publishing (b)). | | | | Linseed Oil Cake and similar products Mfg (rate as for Grocery Mfg). | | | | Lithographic Services—preparation of plates only (rate as for Photography etc). | | | | Livestock Saleyards—including Auctioneering of Livestock and Stock and Station Agencies | 744 | 2.21% | | Locks and Guns—Repairing and/or Dealing (rate as for Retail Shops). | | | | Logging Timber (rate as for Sawmilling). | | | | Log Transporting—from bush to mill (rate as for Sawmilling). | | | | Loose Cover—Furniture—Mfg (rate as for Tailoring (b)). | | | | Lotteries (rate as for Financial Institutions). | | | | Machinery Dealing and/or Repairing noc—Second Hand (rate as for Machinery Merchandising etc). | | | | Machinery Mfg noc (see Engineering). | | | | Machinery Merchandising, Importing and Agencies noc | 747 | 4.01% | | Mail Contracting—Delivery and Collection (rate as for Courier Services). | | | | Mailing, Copying and Typing Services (rate as for Financial Institutions). | | | | Malt Making (rate as for Grocery Mfg). | | | | Manufacturers’ Agencies noc (see Importing etc). | | | | Marble and Granite Works (see Lime and Cement Works). | | | | Margarine Mfg (rate as for Grocery Mfg). | | | | Marine Salvage (rate as for Vessels (b)). | | | | Marine Shell Dredging (rate as for Quarries). | | | | Marine Stores (see Ships’ Shop Provedores). | | | | Mason Work—including Building and Monumental and Stone Work (rate as for Building noc). | | | | Match Factories (rate as for Chemical etc). | | | | Mat Mfg:(a) Wire Work (rate as for Engineering (c)).(b) Other (rate as for Woollen etc Mills). | | | | Mattress Mfg (rate as for Engineering (b)). | | | | Measuring Instruments and Equipment Mfg noc (rate as for Electronic Equipment Mfg). | | | | Meat Canning and/or Meat Preserving Works (see Canning etc). | | | | Meat (fresh) Processing and/or Packaging (no slaughtering) (rate as for Butchering). | | | | Medallion Mfg (rate as for Electronic Equipment Mfg). | | | | Medical Equipment Merchandising noc (rate as for Professional Equipment Merchandising noc). | | | | Merchandising noc (see Importing etc). | | | | Messenger Services (rate as for Courier Services). | | | | Metal Ceiling Mfg (rate as for Engineering (c)). | | | | Metal Fabricating (see Structural Engineering). | | | | Metal Furniture Mfg (rate as for Furniture Mfg). | | | | Metal Spraying (incl Abrasive Blasting) (rate as for Engineering (c)). | | | | Metal Welding:(a) Structural Engineering (see Structural Engineering).(b) Other (rate as for Engineering (c)). | | | | Metal Working noc (rate as for Engineering (a)). | | | | Metering Equipment Mfg (rate as for Electronic Equipment Mfg). | | | | Milk Dealing and Vending—Delivery (rate as for Dairying etc). | | | | Milk Processing (rate as for Dairying etc). | | | | Millinery:(a) Retail (rate as for Retail Shops).(b) Other (rate as for Tailoring (b)). | | | | Mineral Earth Works (see Lime and Cement Works). | | | | Mineral Water Bottling (rate as for Grocery Mfg). | | | | Mining: | | | | (a) Coal Mining | 769 | 8.88% | | (b) Gold and Other Mining (including Broken Hill and district): | | | | (i) Underground Operations | 778 | 13.22% | | (ii) Dredging and/or Sluicing and other Surface Operations | 780 | 3.29% | | (iii) Quarrying (rate as for Quarries). | | | | Ministers of Religion (rate as for Churches). (Clause 17 of Schedule 1 to the Workers Compensation Act 1987 provides a special procedure by which Ministers of Religion may be treated as workers). | | | | Mobile Phone Importing and/or Dealing (no manufacturing or repairing) (rate as for Office Machine Importing etc). | | | | Mobile Phone Services (rate as for Telecommunications Services noc). | | | | Modelling in Clay, Stucco, Plaster and the like:(a) Building work (rate as for Building noc).(b) Other (rate as for Fibro-cement Sheet Mfg etc). | | | | Money Market Dealing noc (rate as for Financial Institutions). | | | | Motels | 790 | 2.69% | | Motion Picture Producing (rate as for Broadcasting and Television). | | | | Motion Picture Theatres (rate as for Theatres). | | | | Motor Body Building (rate as for Engineering (c)). | | | | Motor Car, Motor Cycle and/or Cycle Racing Tracks or Racing Grounds incl Racing Drivers, Motor Racing Cyclists and the like (rate as for Pleasure Grounds). | | | | Motor Omnibus Services | 785 | 3.29% | | Motor Vehicle Industry: | | | | (a) Selling—including Service Stations—no repairing | 786 | 1.48% | | (b) Garage and Service Stations—repairing | 787 | 2.69% | | (c) Manufacturing and assembling new vehicles (rate as for Engineering (c)). | | | | Motor Vehicle Rental Services (see Motor Vehicle Industry). | | | | Motor Vehicle Washing and/or Cleaning (rate as for Motor Vehicle Industry (b)). | | | | Municipal Services (see Corporation Services). | | | | Museums (rate as for Theatres). | | | | Mushroom Growing (rate as for Fruit and/or Vegetable Growing). | | | | Music Halls (rate as for Theatres). | | | | Music Performing (rate as for Broadcasting and Television). | | | | Musical Instrument Mfg and/or Repairing (rate as for Electronic Equipment Mfg). | | | | Mutual Funds, Land Trusts, Unit Trusts (rate as for Financial Institutions). | | | | Nail Mfg (rate as for Engineering (b)). | | | | Nautical Instrument Mfg (rate as for Electronic Equipment Mfg). | | | | Navigation Equipment Merchandising noc (rate as for Professional Equipment Merchandising noc). | | | | Neighbourhood Centres (rate as for Colleges) | | | | Neon Sign Mfg and/or Repairing (rate as for Engineering (b)). | | | | Net Mfg (see Rope and/or Twine Works). | | | | Newsagencies (rate as for Retail Shops). | | | | Newspaper Publishing (see Publishing). | | | | Nurseries—flowers, etc (rate as for Gardening (b)). | | | | Nursing Homes | 792 | 4.89% | | Nut-Edible—Shelling, Roasting and Packing (rate as for Grocery Mfg). | | | | Office Machine Importing and/or Dealing (no manufacturing or assembly) | 796 | 0.55% | | Office Machine Mfg and/or Assembly (rate as for Electronic Equipment Mfg). | | | | Oil and Petroleum Depots (rate as for Oil Importing etc). | | | | Oil Cake Mfg (rate as for Grocery Mfg). | | | | Oil (Non-Edible) Importing and/or Blending and/or Compounding and/or Refining | 799 | 1.48% | | Oil Mills and Works (rate as for Chemical etc). | | | | Optical Equipment Merchandising noc (rate as for Professional Equipment Merchandising noc). | | | | Optical Instruments and Equipment Mfg (rate as for Electronic Equipment Mfg). | | | | Optical Retailing and/or Dispensing (rate as for Professional Equipment Merchandising noc). | | | | Optometrists (rate as for Doctors’ Surgeries). | | | | Orchards (rate as for Fruit and/or Vegetable Growing). | | | | Orchestras (rate as for Theatres). | | | | Ore Reduction and/or Refining (rate as for Foundries (b)). | | | | Organ Building and/or Repairing (rate as for Electronic Equipment Mfg). | | | | Owners of Vehicles and Vessels in respect of persons who are bailees (rate as for Taxi Cab etc). | | | | Oyster Leaseholds (rate as for Fishmongery). | | | | Packing Case Mfg (see Box Mfg). | | | | Painting | 805 | 7.28% | | Paint Mfg (rate as for Chemical etc). | | | | Paper Cup and Other Paper Products Mfg and Other Paper Converting noc (rate as for Paper Mills etc). | | | | Paperhanging (rate as for Painting). | | | | Paper Merchandising (see Importing etc). | | | | Paper Mills incl Paper Products Mfg and Paper Converting | 808 | 3.29% | | Park Trusts (rate as for Pleasure Grounds). | | | | Partitioning—Demountable Fixing (rate as for Woodworking noc). | | | | Pastry Making (see Baking). | | | | Pastures Protection Boards (rate as for Livestock Saleyards). | | | | Patent Medicine Mfg (rate as for Chemical etc). | | | | Pattern Making:(a) Transfer Paper (rate as for Printing).(b) Other (rate as for Woodworking noc). | | | | Paving (rate as for Road and/or Bridge Construction). | | | | Pawnbroking (rate as for Retail Shops). | | | | Performing Artists (rate as for Theatres). | | | | Pest Exterminating:(a) Agricultural (rate as for Farming and Grazing).(b) Domestic (rate as for Chemical etc). | | | | Pet Food Mfg and/or Packaging noc (rate as for Grocery Mfg etc). | | | | Photographic Equipment Mfg (rate as for Electronic Equipment Mfg). | | | | Photographic Equipment Merchandising noc (rate as for Professional Equipment Merchandising noc). | | | | Photographic Supplies Mfg:(a) Paper and the like (rate as for Paper Mills etc).(b) Chemicals (rate as for Chemical etc). | | | | Photography incl Developing | 814 | 0.55% | | Phototypesetting Services (rate as for Publishing (b)). | | | | Physiotherapy (rate as for Doctors’ Surgeries). | | | | Piano Making and/or Organ Building and/or Repairing (rate as for Electronic Equipment Mfg). | | | | Picture Frame Mfg and/or Picture Frame Moulding Mfg (rate as for Woodworking noc). | | | | Pier Construction (rate as for Waterworks). | | | | Piggeries (rate as for Farming and Grazing). | | | | Pile Driving (rate as for Waterworks). | | | | Pipe Laying (rate as for Waterworks). | | | | Pipe Lining Mfg:(a) Plastic (rate as for Chemical etc).(b) Other—rate according to industry. | | | | Pipe Mfg:(a) Concrete and Earthenware (rate as for Brickworks).(b) Iron (rate as for Engineering (c)).(c) Other—rate according to industry. | | | | Plaster Mfg (rate as for Engineering (b)). | | | | Plasterboard and/or Wallboard Fixing (rate as for Woodworking noc). | | | | Plastering (rate as for Building noc). | | | | Plastic Goods Mfg: | | | | (a) Moulded and Extruded Products | 823 | 4.01% | | (b) Other—rate according to industry. | | | | Plastic Mfg and/or Reprocessing (rate as for Chemical etc). | | | | Pleasure Boats (rate as for Vessels (a)). | | | | Pleasure Grounds | 824 | 4.01% | | Plumbing and Gasfitting Services | 825 | 4.89% | | Plywood and Pressed Board Mfg (rate as for Woodworking noc). | | | | Podiatry (rate as for Doctors’ Surgeries). | | | | Political Parties (rate as for Financial Institutions). | | | | Port Authorities (not involved in wharf labouring) (rate as for Importing etc (a)). | | | | Postal Agencies (no mail delivery) (rate as for Commercial Agency Services). | | | | Pottery Mfg (rate as for Brickworks). | | | | Poultry Farming | 831 | 5.97% | | Poultry Feed Mfg (rate as for Grocery Mfg). | | | | Poultry Processing | 830 | 13.22% | | Pressure Treating Timber (rate as for Woodworking noc). | | | | Printing | 833 | 1.81% | | Printing Materials Mfg (rate as for Chemical etc) | | | | Printing Trade Services noc (rate as for Printing). | | | | Prisons/Correctional Centres (rate as for Security Services). | | | | Private Enquiry Agencies (rate as for Security Services). | | | | Produce Merchandising (rate as for Grocery Mfg). | | | | Professional Consulting Services (rate as for Financial Institutions). | | | | Professional Equipment Merchandising noc | 835 | 1.22% | | Property Operators & Developers noc (rate as for Financial Institutions). | | | | Property Owning:(a) Repairs to Buildings (rate as for Building noc).(b) Building Maintenance Services (rate as for Caretaking). | | | | Public Works noc (rate as for Building noc). | | | | Publishing: | | | | (a) Publishing and Printing (rate as for Printing). | | | | (b) Other | 741 | 1.00% | | Pump and/or Windmill Mfg and/or Erecting (rate as for Engineering (a)). | | | | Quarries | 838 | 7.28% | | Rabbit Trapping (rate as for Farming and Grazing). | | | | Racing Clubs:(a) Jockeys (rate as for Jockeys).(b) Other (rate as for Athletic, Sports etc (b)). | | | | Racing Stables—all work (excepting Racing—rate as for Jockeys) | 841 | 10.83% | | Radio Broadcasting (rate as for Broadcasting and Television). | | | | Radio Mfg (rate as for Electronic Equipment Mfg). | | | | Railway Construction, Maintenance and/or Demolition—including Sidings (rate as for Road and/or Bridge Construction). | | | | Railways and Tramways:(a) Passenger Services (rate as for Motor Omnibus Services).(b) Other (rate as for Carrying and Carting). | | | | Real Estate Agencies (rate as for Commercial Agency Services). | | | | Real Estate Valuers (rate as for Commercial Agency Services). | | | | Record and/or Cassette Tape Mfg (rate as for Broadcasting and Television). | | | | Recycling:(a) Collection and/or Sorting and/or Dealing (rate as for Sanitary etc Services).(b) Dealing and/or Reprocessing Scrap Metals (rate as for Engineering (a)).(c) Reprocessing (other than metals) (rate as for industry—Glass Mfg, Paper Products Mfg, etc). | | | | Refractories (rate as for Brickworks). | | | | Refreshment Rooms (rate as for Restaurants). | | | | Refrigerating Works (rate as for Grocery Mfg etc). | | | | Regional Passenger Airlines (rate as for Air Transport Operators noc). | | | | Religious Institutions noc (rate as for Churches). | | | | Residential Colleges (rate as for Motels). | | | | Residential Property Operators noc (rate as for Financial Institutions). | | | | Restaurants | 846 | 2.69% | | Retail Shops | 847 | 2.21% | | Retirement Villages:(a) Nursing Homes (rate as for Nursing Homes).(b) Other (rate as for Aged Care Hostels). | | | | Rice Milling (rate as for Grocery Mfg). | | | | Riding Schools (rate as for Athletic, Sports etc (b)). | | | | Rigging and/or Scaffolding work (rate as for Building noc). | | | | Ringbarking and/or Suckering (rate as for Farming and Grazing). | | | | Road and/or Bridge Construction | 850 | 5.97% | | Road and/or Bridge Maintenance noc (rate as for Road and/or Bridge Construction). | | | | Roof Plumbing (rate as for Building noc). | | | | Roofing and/or Roof Tiling (rate as for Building noc). | | | | Rope and/or Twine Works:(a) Wire Rope (rate as for Engineering (c)).(b) Other (rate as for Sporting Goods Mfg (b)). | | | | Rubber Goods Mfg: | | | | (a) Moulded and Extruded Products only (rate as for Plastic Goods Mfg (a)). | | | | (b) Tyre, Belting and Other Rubber Goods noc | 854 | 7.28% | | Rubber Solution Mfg (rate as for Chemical etc). | | | | Rubber Stamp Mfg (rate as for Publishing (b)). | | | | Rural Lands Protection Boards (rate as for Livestock Saleyards). | | | | Saddlery (rate as for Leather Goods Mfg). | | | | Sailmaking (rate as for Tailoring (b)). | | | | Salt Lick Mfg (rate as for Chemical etc). | | | | Salvage:(a) Fire (rate as for Building noc).(b) Marine (rate as for Vessels (b)). | | | | Sand Blasting (rate as for Engineering (c)). | | | | Sand Pits (rate as for Quarries). | | | | Sanitary and/or Industrial Waste Disposal Services | 860 | 8.88% | | Sausage Casing and Gut Mfg (rate as for Chemical etc). | | | | Sawmilling | 862 | 13.22% | | Scale Mfg:(a) Weighbridges and Other Heavy Scales (rate as for Engineering (a)).(b) Light Scales only (rate as for Engineering (b)). | | | | Scheduled Domestic Airlines (rate as for Air Transport Operators noc). | | | | Schools (rate as for Colleges). | | | | Scientific Equipment Merchandising noc (rate as for Professional Equipment Merchandising noc). | | | | Scientific Instrument Mfg (rate as for Electronic Equipment Mfg). | | | | Scrap Dealing (rate as for Engineering (a)). | | | | Screw Mfg (rate as for Engineering (b)). | | | | Second Hand Machinery Dealing and/or Repairing (rate as for Machinery Merchandising etc). | | | | Security Services—Armoured Car, Patrol, Guard and the like | 969 | 4.01% | | Seed Cleaning and/or Grading (rate as for Farming and Grazing). | | | | Seed Merchandising (see Importing etc). | | | | Self-Service Grocery Warehouses (rate as for Retail Shops). | | | | Septic Tank Construction (rate as for Brickworks). | | | | Septic Tank Installing (rate as for Plumbing etc). | | | | Service Stations (see Motor Vehicle Industry). | | | | Services to Finance & Investment noc (rate as for Financial Institutions). | | | | Services to Insurance Industry noc (rate as for Financial Institutions). | | | | Sewer Construction (rate as for Waterworks). | | | | Sewing Machine Dealing and/or Importing and/or Assembling and/or Repairing (see Importing etc). | | | | Sheep Shearing and/or Droving Contracting (rate as for Farming and Grazing). | | | | Sheet Metal Working noc (rate as for Engineering (c)). | | | | Sheltered Workshops—rate according to industry. | | | | Ship Building and/or Repairing and/or Cleaning (rate as for Engineering (c)). | | | | Shipping Agencies in respect of workers engaged on vessels in cleaning, overhauling and/or repairing (rate as for Engineering (c)). | | | | Ships (see Vessels). | | | | Ships’ Shop Provedores:(a) Wholesale (see Importing etc).(b) Retail (rate as for Retail Shops).(c) Rigging (rate as for Engineering (c)). | | | | Shire Services (see Corporation Services). | | | | Shop and Office Fitting (rate as for Woodworking noc). | | | | Shopping Trolley Collection Services (rate as for Cleaning etc (b)). | | | | Show Case Mfg (rate as for Furniture Mfg). | | | | Sign Making (rate as for Engineering (b)). | | | | Signwriting (rate as for Painting). | | | | Silk Screen Printing (rate as for Printing). | | | | Silverware and/or Cutlery Mfg (rate as for Engineering (b)). | | | | Skating Rinks (rate as for Pleasure Grounds). | | | | Slate Yards (see Lime and Cement Works). | | | | Slaughtering (rate as for Abattoirs). | | | | Small Arms Mfg (rate as for Engineering (b)). | | | | Smallgoods—Meat—Mfg:(a) General Butchering (rate as for Butchering (b)).(b) Other (rate as for Grocery Mfg). | | | | Smelting Works noc (rate as for Foundries (b)). | | | | Soap and/or Candle Mfg (rate as for Grocery Mfg). | | | | Soft Drink Mfg (rate as for Grocery Mfg). | | | | Softgoods Warehouses (rate as for Retail Shops). | | | | Solder Mfg (rate as for Foundries (b)). | | | | Spark Plug Mfg (rate as for Engineering (b)). | | | | Spectacles and/or Spectacle Frames, Mfg and/or Repairing (rate as for Electronic Equipment Mfg). | | | | Spectacles and/or Spectacle Frames Merchandising noc (rate as for Professional Equipment Merchandising noc). | | | | Speed Boats—racing (rate as for Pleasure Grounds). | | | | Spinning Mills (rate as for Woollen etc Mills). | | | | Sporting Goods Mfg: | | | | (a) Woodwork (rate as for Woodworking noc). | | | | (b) Other | 890 | 3.29% | | Spring Mfg: | | | | (a) Vehicular (rate as for Engineering (a)). | | | | (b) Other (rate as for Engineering (c)). | | | | Stationery Mfg (rate as for Paper Mills etc). | | | | Steel Fabricating (see Structural Engineering). | | | | Steel Merchants (rate as for Engineering (c)). | | | | Steel Mfg (rate as for Engineering (a)). | | | | Stevedoring—including Container Terminals | 893 | 5.97% | | Stock and Station Agencies (rate as for Livestock Saleyards). | | | | Stock Exchanges (rate as for Financial Institutions). | | | | Stock Feed Mfg (rate as for Grocery Mfg). | | | | Stone Breaking and Crushing (rate as for Quarries). | | | | Stone Yards (see Lime and Cement Works). | | | | Stonemason Work (rate as for Building noc). | | | | Stores—Bulk noc (rate as for Importing etc (a)). | | | | Strata Titles—Bodies Corporate (rate as for Caretaking). | | | | Structural Engineering:(a) Fabrication in workshop (rate as for Engineering (a)).(b) Structural work on buildings (rate as for Building noc). | | | | Sugar Cane Growing and/or Sugar Cane Contracting—incl cutting and/or delivery to mill, jetty or on punt (rate as for Farming and Grazing). | | | | Sugar Milling (rate as for Grocery Mfg). | | | | Suitcase Mfg (see Bag Mfg). | | | | Superannuation Funds (rate as for Financial Institutions). | | | | Surgical Instrument Mfg (rate as for Electronic Equipment Mfg). | | | | Surgical Truss Mfg (rate as for Electronic Equipment Mfg). | | | | Surveying—Land and Marine (rate as for Colleges). | | | | Suspended Ceiling Fixing (rate as for Woodworking noc). | | | | Swimming Pool Maintenance Services noc (rate as for Engineering (b)). | | | | Swimming Pools (rate as for Athletic, Sports etc (b)). | | | | Swimming Pools Construction, or Installation (rate as for Building noc). | | | | Swimming Pools (Fibreglass) Mfg (rate as for Plastic Goods Mfg (a)). | | | | Swimming Schools (rate as for Colleges). | | | | Switchgear Mfg (rate as for Engineering (c)). | | | | Tailoring: | | | | (a) Factories (rate as for Clothing Mfg noc). | | | | (b) Other | 902 | 2.69% | | Take-Away Food Establishments (rate as for Restaurants). | | | | Tallying Services (rate as for Importing etc (a)). | | | | Tank and Dam Construction and/or Cleaning (rate as for Waterworks). | | | | Tanneries—incl Leather Merchandising | 905 | 7.28% | | Tape Mfg (rate as for Chemical etc). | | | | Tape—Cassette Mfg and Recording (rate as for Broadcasting and Television). | | | | Taverns and Bars (rate as for Hotels). | | | | Taxi Cab and/or Hire Cars: | | | | (a) Drivers | 907 | $5.50 per shift | | (b) Other (rate as for Motor Omnibus Services). | | | | Telecommunications Services noc | 909 | 0.45% | | Telecommunications Equipment Importing and/or Dealing (no manufacturing or repairing) (rate as for Office Machine Importing etc). | | | | Telecommunications Equipment Installation and/or Maintenance Services noc (rate as for Electronic Equipment Mfg). | | | | Telecommunications Equipment Mfg (rate as for Electronic Equipment Mfg). | | | | Teleconferencing Services (rate as for Telecommunications Services noc). | | | | Telemarketing (rate as for Commercial Agency Services). | | | | Telephone Cleansing Services (rate as for Telecommunication Services noc). | | | | Telephone Messaging and/or Answering Services (rate as for Telecommunications Services noc). | | | | Telephone Recorded Information Services (rate as for Telecommunications Services noc). | | | | Television and Satellite Antenna Installation and/or Repair (rate as for Electrical Contractors). | | | | Television Broadcasting (rate as for Broadcasting and Television). | | | | Television Receiver Mfg (rate as for Electronic Equipment Mfg). | | | | Television Repairs (rate as for Electronic Equipment Mfg). | | | | Terra-Cotta Mfg (rate as for Brickworks). | | | | Terrazzo:(a) Mfg—other than Tiles (see Lime and Cement Works).(b) Paving (rate as for Road and/or Bridge Construction).(c) Other (rate as for Building noc). | | | | Theatre Companies (rate as for Theatres). | | | | Theatres | 910 | 1.81% | | Theme Parks (rate as for Pleasure Grounds). | | | | Tile Mfg (rate as for Brickworks). | | | | Tiling:(a) Pavement (rate as for Road and/or Bridge Construction).(b) Other (rate as for Building noc). | | | | Timber Getting and/or Bush Work (rate as for Sawmilling). | | | | Timber Merchandising | 865 | 5.97% | | Timber Products Manufacturing noc (rate as for Woodworking). | | | | Tobacco, Cigar and Cigarette Mfg | 913 | 2.21% | | Tobacco Growing (rate as for Farming and Grazing). | | | | Tool Making noc (rate as for Engineering (b)). | | | | Totalizator Machine Mfg and/or Repairing (rate as for Electronic Equipment Mfg). | | | | Tow Trucking:(a) Towing Only (rate as for Carrying and Carting).(b) In conjunction with repair activities (rate as for Motor Vehicle Industry (b)). | | | | Toy Mfg:(a) Wood (rate as for Woodworking noc).(b) Plastic (see Plastic Goods Mfg).(c) Soft (rate as for Clothing Mfg noc).(d) Other (rate as for Engineering (b)). | | | | Trade Unions (rate as for Commercial Agency Services). | | | | Transfer Paper Pattern Making (rate as for Printing). | | | | Transformer Mfg (rate as for Engineering (c)). | | | | Travel Agencies (rate as for Commercial Agency Services). | | | | Tree Felling (rate as for Sawmilling). | | | | Tree Lopping Services (rate as for Sawmilling). | | | | Trunk Mfg:(a) Metal (see Box Mfg).(b) Wood (rate as for Woodworking noc).(c) Other (see Bag Mfg). | | | | Tunnelling noc (rate as for Building noc). | | | | Typesetting Services (rate as for Publishing (b)). | | | | Typing, Copying and Mailing Services (rate as for Financial Institutions). | | | | Tyre Retailing and/or Fitting (rate as for Motor Vehicle Industry (b)). | | | | Umbrella Mfg and/or Repairing (rate as for Electronic Equipment Mfg). | | | | Undertaking Services | 923 | 4.01% | | Unit Trusts, Land Trusts, Mutual Funds (rate as for Financial Institutions). | | | | Upholstering:(a) Cabinet and/or Furniture Mfg (rate as for Furniture Mfg).(b) Other (rate as for Tailoring (b)). | | | | Vegetable Growing (rate as for Fruit and/or Vegetable Growing). | | | | Vending, Weighing and/or Coin Slot Machine Shops and the like (rate as for Retail Shops). | | | | Vessels: | | | | (a) Ferries and Other Vessels noc | 926 | 4.89% | | (b) Trawlers and Other Fishing Vessels | 933 | 13.22% | | Veterinary Services (rate as for Doctors’ Surgeries). | | | | Video Libraries (rate as for Retail Shops). | | | | Vinegar Making (rate as for Wine Making). | | | | Vineyards:(a) Vineyard Work (rate as for Fruit and/or Vegetable Growing).(b) Wine Making (rate as for Wine Making). | | | | Warehousing noc (rate as for Importing etc (a)). | | | | Waste Disposal Services (rate as for Sanitary etc Services). | | | | Watch Merchandising noc (rate as for Professional Equipment Merchandising noc). | | | | Watchmaking and/or Repairing (rate as for Electronic Equipment Mfg). | | | | Water Boards (rate as for Waterworks). | | | | Waterproofing Buildings (rate as for Building noc). | | | | Waterproofing Products Mfg (rate as for Chemical etc). | | | | Waterworks—Construction and extension | 940 | 4.89% | | Weaving Mills (rate as for Woollen etc Mills). | | | | Weighing, Vending and/or Coin Slot Machine Shops and the like (rate as for Retail Shops). | | | | Well Sinking (rate as for Quarries). | | | | Wharf Construction (rate as for Waterworks). | | | | Wharf Labouring (rate as for Stevedoring). | | | | Wharves (see Docks). | | | | Wheat Grading and/or Sampling at Silo and/or Stacking (rate as for Farming and Grazing). | | | | Wicker Work (rate as for Furniture Mfg). | | | | Window Cleaning (rate as for Cleaning (b)). | | | | Window Dressing (rate as for Retail Shops). | | | | Wine Making | 947 | 3.29% | | Wine and/or Spirit Merchandising—Wholesale | 948 | 1.48% | | Wire and/or Wire Products Mfg (rate as for Engineering (c)). | | | | Women’s Refuges (rate as for Colleges). | | | | Wooden Furniture Mfg (rate as for Furniture Mfg). | | | | Woodworking noc | 955 | 5.97% | | Woollen and Other Textile Mills | 956 | 4.89% | | Wool Sampling and Classing (rate as for Wool Stores). | | | | Woolscouring (rate as for Woollen etc Mills). | | | | Wool Stores—of Pastoral Companies and the like | 960 | 4.89% | | Wrestling (see Boxing and Wrestling). | | | | X-ray Work (rate as for Doctors’ Surgeries). | | | | Yarn Mills (rate as for Woollen etc Mills). | | | | Zoological Gardens (rate as for Pleasure Grounds). | | |

6

In determining whether businesses are separate and distinct (for tariff classification purposes) it is relevant to take the following into account:

(a) the nature of the operations and activities (including incidental operations and activities) respectively carried on in the businesses,

(b) differences in the identity of the workers respectively engaged in the businesses (and in particular of the workers engaged in the manufacturing or industrial activities and operations),

(c) differences in locations of the businesses, for example, differences in locations may vary from sites far removed from each other, or separate floors in a given building, or even separate parts on the one floor level of a building (the important element in relation to location is that normally separate and distinct businesses have exclusive use of the particular area in which the operations and activities of the business are carried on).

7

There is no tariff classification of “Clerical Staffs—office work” or “Commercial Travelling”. Consequently the wages of any such workers will attract the basic tariff premium appropriate to the employer’s business.

8

In the event that an employer carries on separate and distinct businesses then workers of the type previously eligible to attract the “Clerical Staffs—office work”, or “Commercial Travelling”, tariffs are to each be allocated to one of those two or more separate and distinct businesses. Any such allocation will be on the following basis:

(a) if such a worker is occupied wholly or predominantly in just one of the employer’s separate and distinct businesses then the entire wages of the worker will attract the tariff classification premium rate appropriate to that business,

(b) if such a worker is occupied substantially in more than one of the employer’s separate and distinct businesses then the entire wages of the worker will attract the lowest tariff classification premium rate appropriate to the various business activities in which the worker is occupied. (In the event that those two or more separate and distinct businesses each have the same basic tariff rate then the worker’s entire wages will attract the tariff classification with the lowest rate number.)

9

Notwithstanding the application of Notes 4, 5 and 6 the following activities should not be considered as separate and distinct businesses:

• Clerical Support Services

• Management Services

• Administrative Services

• Sales and Marketing

• Head Office Activities

• Warehousing associated with Manufacturing or Retailing.

These activities are not entitled to a separate rate pursuant to Note 4 but should be considered incidental to the employer’s other activity or activities.

10

If an employer has a business that is covered by Table A’s tariff rate numbers 529, 558, 714, 723 or 907 (being rate numbers that refer to a per capita rate), the employer is to be rated, to the extent that the business relates to any or all of those per capita rates, on the basis of the per capita rates concerned rather than on the basis of wages.

11

The WorkCover Authority may, from time to time, issue guidelines to insurers for the application of these Notes and the classification of Employers’ Businesses or Industrial Activities.

12

“Mfg” means “Manufacturing”.

13

“noc” means “Not Otherwise Classified”.

14

In relation to the tariff classification applicable to ministers of religion (Rate No 784) note that clauses 17 and 17A of Schedule 1 to the Workers Compensation Act 1987 provides a special procedure by which ministers of religion may be treated as workers for the purposes of the Act.

Note—

15 Note—

(1) If an employer:

(a) is related to another corporation (as referred to in clause 1 (2A) of Schedule 1), and

Note—

The reference in Note 15 (1) to Clause 1 (2A) should read Clause 1 (3) [NSW WorkCover Authority].

(b) predominately provides clerical, administrative or managerial services to any related corporation,

the premium payable by the employer is to be calculated by reference to the tariff classification premium rate applicable to the related corporation.

(2) However, in the case where the employer provides such services to more than one related corporation, the premium payable by the employer is to be calculated:

(a) by reference to the highest of the tariff classification premium rates applicable to the respective related corporations, or

(b) if the employer is able to demonstrate to its insurer that such services are predominately provided to a particular related corporation—by reference to the tariff classification premium rate applicable to that related corporation.

Source text: opening excerpt

Sourced from legislation.nsw.gov.au, CC BY 4.0.

Schedule 1 Interpretation

1 Definitions

(1) In this Order:

basic tariff premium, in relation to a policy, means the basic tariff premium for the policy calculated in accordance with Schedule 3.

category A employer, in relation to a policy, means an employer whose basic tariff premium for the policy at the time at which the insurer first demands a premium for the policy would exceed $3,000, assuming the period of insurance to which the premium relates to be 12 months (whether or not that period of insurance is in fact 12 months).

category B employer means an employer, other than a category A employer.

claim means a claim made by a person against an employer to which a policy relates.

dust diseases contribution, in relation to an employer, means an amount equivalent to the contributions, if any, payable by an insurer in respect of the employer to the Workers’ Compensation (Dust Diseases) Fund and the Dust Diseases Reserve Fund.

employer includes a person who proposes to become an employer.

insurer means a licensed insurer, or a former licensed insurer, within the meaning of the Act.

per capita rate means a rate specified in Column 3 of Table A that is expressed otherwise than as a percentage.

period of insurance, in relation to a policy, means a period for which an insurer assumes risk under the policy, being a period which commences on the first day on which the policy is in force after having been issued or renewed.

policy or policy of insurance means a policy of insurance within the meaning of the Act.

premiums adjustment contribution, in relation to an employer, means an amount equivalent to such part of the contributions, if any, payable by an insurer to the Premiums Adjustment Fund under section 208 of the Act as relates to the premium payable by the employer to the insurer.

regulations means regulations under the Act.

the Act means the Workers Compensation Act 1987.

wages means wages as defined in section 174 (9) of the Act.

(2) For the purposes of this Order, a person is the predecessor of an employer if the employer has acquired the business of the person. This subclause applies whether the business acquired is the whole or main part of the business of the person or is the whole or main part of a separate and distinct business of the person, and whether or not the business acquired is carried on at the same location.

Compliance requires coordinated action by employers and insurers across data provision, classification, contract terms and administrative applications. Below is a practical, clause‑by‑clause checklist grounded in the Order’s requirements.

For employers

Furnish returns and claims particulars as required under the regulations (Schedule 3 cl 1(2)(a); Schedule 4 cl 1(a)(ii)). Ensure that returns are complete, accurate and supplied by the deadlines specified in the regulations to avoid insurer estimation powers (Schedule 1 cl 2(1)(a)(i); Schedule 1 cl 2(2)).
Maintain wages and claims records clearly allocated to business activities. Where your business engages in multiple activities, document the nature of operations, the identity of workers in each activity, and locations to support separate and distinct business classifications if you want separate tariffs applied (Table A Notes 4-6). Conversely, if clerical/head office activities are incidental, be prepared to show they are not separate businesses (Table A Note 9).
If you disagree with an insurer’s estimation of wages, classification or attribution, apply promptly to the WorkCover Authority for determination as provided by the Order (Schedule 1 cl 2(1)(a)(ii); Schedule 3 cl 1(2)(b)). Gather documentary evidence (payroll, timesheets, job descriptions, contracts) to support your position.
For eligibility for Schedule 8 reductions (wage exclusion for certain previously injured or long‑term unemployed employees), check the precise qualifying start dates and continuity requirements (Schedule 8 cl 3). Apply to the WorkCover Authority in accordance with any guidelines it issues and attach required supporting documents (Schedule 8 cl 4). Note that the Authority may specify how continuity of employment or unemployment is assessed (Schedule 8 cl 4(2)).
For small employers (category B) check whether your policy requires you to repay the prescribed excess amount under s 160 of the Act. If not, the Order imposes a minimum premium floor and a possible excess surcharge factor (Schedules 6-7). Decide whether to contract for a repayment agreement (s 160) with the insurer, recognising the premium and cashflow consequences set out in the Order.
For employers in corporate groups that provide clerical/managerial services to related corporations, determine whether Note 15 applies and be prepared to demonstrate predominant supply to a particular related corporation if you wish a lower applicable classification (Table A Note 15).

For insurers

Use employer returns as primary evidence to allocate wages to classifications and to calculate the basic tariff premium T (Schedule 3 cl 1(2)(a)). Keep detailed records of how you arrived at allocations to defend determinations and potential Authority reviews.
Where returns are missing, follow Schedule 1 cl 2(2) and make the default estimate: multiply the monetary value of wages for the immediately preceding equivalent period by 1.2. Record and notify the employer of the basis for the estimation and the opportunity to apply to the WorkCover Authority if they dispute it (Schedule 1 cl 2(2); Schedule 3 cl 1(2)(b)).
Ensure experience adjustment S is only applied where the employer has the requisite insured history and has supplied claims particulars compliant with the regulations; otherwise set S = 0 (Schedule 4 cl 1). Implement processes to verify the claims particulars meet regulatory standards.
For experience premium E calculations, obtain accurate C0, C1, C2 and W0, W1, W2 figures and apply the correct exclusions for journey and recess claims in C1/C2/C0 as the Schedule prescribes (Schedule 5 cl 1). Monitor Gazette notices for F57-F59 (Schedule 5 cl 1) so formulae use the correct parameters.
For policies involving per‑capita rates, apply per‑capita calculations where Table A specifies a per‑capita rate and where Note 10 applies; if a policy mixes per‑capita and wage‑based classifications, perform two separate calculations and sum them where the Schedule requires separate treatment (Schedule 3 cl 2; Schedule 5 cl 1(5)).
For category B employer policies where the employer has not agreed to repay the prescribed excess, ensure application of the minimum premiums in Schedule 7 cl 2 and the excess surcharge factor X = 0.03 per Schedule 6. Keep contract records showing whether the employer agreed to repay the prescribed excess under s 160 of the Act to support premium selection.
Make sure internal procedures are in place to refer disputed determinations to the WorkCover Authority and to comply with any guidelines the Authority issues for classification and Schedule 8 applications (Schedule 3 cl 1(2)(b); Table A Note 11; Schedule 8 cl 4).

Governance and monitoring

Monitor Gazette publications for Governor‑set parameters F57-F59 (Schedule 5 cl 1).
Monitor the WorkCover Authority’s published guidelines for classification application and Schedule 8 application processes (Table A Note 11; Schedule 8 cl 4).
Record decisions and communications with employers about estimates and classification to support administrative review and to reduce litigation exposure.

Practical sequencing for a new or renewing policy in the Order’s window

Employer supplies returns and claims particulars as per regulations.
Insurer classifies business activities, allocates wages to classification buckets and calculates basic tariff premium T (Schedule 3).
Insurer checks eligibility and data for S (Schedule 4) and for E (Schedule 5), applies X if applicable (Schedule 6), and applies the Schedule 7 minimum premium where applicable.
Insurer invoices employer; if employer disputes classification or wage allocation, they apply to the WorkCover Authority (Schedule 3 cl 1(2)(b); Schedule 1 cl 2(1)(a)(ii)).
If employer fails to provide returns, insurer uses statutory estimate (including the 1.2 uplift where required) and documents the basis (Schedule 1 cl 2(2)).

Documentary control, timely applications and clear communication between insurer and employer minimise the risk of default estimates and disputed premium calculations. The Order builds administrative remedies and parameter update mechanisms into its architecture; effective compliance requires active monitoring of the Authority and Gazette instruments that supplement the Order.

Deep Dive

What it does

Current sections

Interpretation

Schedule 1 Interpretation

Definitions

1 Definitions

Determination of wages

2 Determination of wages

Application

Schedule 2 Application

Basic tariff premium

Schedule 3 Basic tariff premium

Experience adjustment factor

Schedule 4 Experience adjustment factor

Employers who acquire business etc

3 Employers who acquire business etc

Experience premium

Schedule 5 Experience premium

Excess surcharge factor

Schedule 6 Excess surcharge factor

Minimum premium—category B employers

Schedule 7 Minimum premium—category B employers

Reduction of premium for employers of previously injured workers etc

Schedule 8 Reduction of premium for employers of previously injured workers etc

Guidelines—application for reduction of premium etc

4 Guidelines—application for reduction of premium etc

Definition

5 Definition

Basic tariff rates

Schedule A Basic tariff rates

6

7

8

9

10

11

12

13

14

Note—

15 Note—

Source text: opening excerpt

Schedule 1 Interpretation

Schedule 1 Interpretation

1 Definitions

1 Definitions

Main concepts

Who it affects

Key duties and rights

Penalties and enforcement

How it interacts with other laws

Amendment history

Litigation history

Gotchas

How to comply

2 Determination of wages

2 Determination of wages

Schedule 2 Application

Schedule 2 Application

1 Policies to which Order applies

1 Policies to which Order applies

2 Policies exempt from Order

2 Policies exempt from Order

Schedule 3 Basic tariff premium

Schedule 3 Basic tariff premium

1 General

1 General

2 Exceptions

2 Exceptions

Schedule 4 Experience adjustment factor

Schedule 4 Experience adjustment factor

1 General

1 General

2 Employers who were previously self-insurers

2 Employers who were previously self-insurers

3 Employers who acquire business etc

3 Employers who acquire business etc

Schedule 5 Experience premium

Schedule 5 Experience premium