Insurance Premiums Order 2000–2001
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Notwithstanding the application of Notes 4, 5 and 6 the following activities should not be considered as separate and distinct businesses:
(a) Clerical Support Services
(b) Management Services
(c) Administrative Services
(d) Sales and Marketing
(e) Head Office Activities
(f) 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.