sch.A-div.L-sdiv.77Property Services

sch.A-div.L-sdiv.77 Property Services

Subdivision 77 Property Services

| Column 1Group | Column 2Class | Column 3Title and Description | Column 4Rate | | 771 | | Property Operators and Developers | | | | 771110 | Residential Strata Schemes | 1.67% | | | | This class consists of residential strata schemes. | | | | | Primary Activities: | | | | | Residential strata schemes | | | | 771120 | Residential Property Operators | 0.55% | | | | This class includes employers engaged in renting or leasing their own or leased residential properties (including space in such properties) or dwellings (other than holiday houses or flats) to others. Note: All renting and leasing activities can be performed either as owner or as lease holder. Leasing includes sub-leasing. | | | | | Exclusions and References:Employers mainly engaged in(a) undertaking or supervising construction work arising from the subdivision or development of land are included in the appropriate industry classes in Division E Construction; and(b) Operating hotels or motels (except with licensed premises), boarding or rooming houses, student residences, caravan parks, holiday houses or flats (except in renting or leasing dwellings) are included in Class 571000 Accommodation. | | | | | Primary Activities: | | | | | Apartments (except holiday apartments) renting or leasing | | | | | Buildings renting or leasing, residential | | | | | Flats (except holiday flats) renting or leasing | | | | | Houses (except holiday houses) renting or leasing | | | | 771210 | Commercial Property Strata Schemes | 1.67% | | | | This class consists of commercial property strata schemes. | | | | | Primary Activities: | | | | | Commercial property state schemes | | | | 771220 | Commercial Property Operators and Developers | 0.67% | | | | This class includes employers engaged in the leasing out of commercial and industrial property. This class also includes employers engaged in land subdivision and development, except those undertaking supervision or oversighting of construction work. | | | | | Exclusions and References:Employers mainly engaged in supervising or oversighting construction activities are included in the relevant class in Division E Construction. | | | | | Primary Activities: | | | | | Buildings, non-residential, renting or leasing | | | | | Land development or subdivision | | | | | Property, non-residential, renting or leasing | | | 772 | | Real Estate Agents | | | | 772000 | Real Estate Agents | 0.71% | | | | This class includes employers engaged in valuing, purchasing, selling (by auction or private treaty), managing or renting real estate for others. | | | | | Exclusions and References:Employers mainly engaged in providing a real estate title transfer service performed by qualified legal practitioners are included in Class 784100 Legal Services. | | | | | Primary Activities: | | | | | Broking service (real estate) | | | | | Conveyancing service (other than by employers of qualified legal practitioners) | | | | | Real estate agency service | | | | | Real estate auctioning service | | | | | Real estate body corporate management service | | | | | Real estate broking service | | | | | Real estate management service | | | | | Real estate rental agency service | | | | | Real estate title transfer service (other than by employers of qualified legal practitioners) | | | | | Real estate valuers | | | | | Time share apartment management service | | | | | Title searching service | | | | | Valuing service (real estate) | | | 773 | | Non-Financial Asset Investors | | | | 773000 | Non-Financial Asset Investors | 0.67% | | | | This class includes employers engaged in holding intellectual property or other non-financial assets (except real estate or plant and equipment) which were not produced by the employer and from which they derive income from payments for the use of those assets or for reproducing those assets. | | | | | Primary Activities: | | | | | Investing in patents and copyrights | | | | | Investing in tangible artistic work | | | | | Non-financial asset investing nec | | | | | Taxi cab plate leasing | | | 774 | | Machinery and Equipment Hiring and Leasing | | | | 774100 | Motor Vehicle Hiring | 2.70% | | | | This class includes employers engaged in leasing, hiring or renting motor vehicles from own stocks, without drivers (except licensed taxi cabs or hire cars). | | | | | Exclusions and References:Employers mainly engaged in(a) hiring motor vehicles with drivers are included in the appropriate classes in Subdivision 61 Road Transport;(b) leasing, hiring or renting licensed taxi cabs or hire cars are included in Class 612310 Taxi Drivers—Metropolitan or Class 612320 Taxi Drivers—Non-metropolitan or 612330 Hire Car Drivers; and(c) leasing motor vehicles on a purely financial service basis are included in Class 733000 Other Financiers. | | | | | Primary Activities: | | | | | Bus leasing (from own stocks; without driver) | | | | | Campervan leasing, hiring or renting (from own stocks; without driver) | | | | | Car leasing, hiring or renting (from own stocks, without driver; except licensed hire cars or taxi cabs) | | | | | Truck leasing, hiring or renting (from own stocks; without driver) | | | | 774210 | Boat and Ferry Hiring | 5.41% | | | | This class includes employers engaged in leasing or hiring ships, boats or ferries without drivers or crew. | | | | | Primary Activities: | | | | | Boat leasing | | | | | Houseboat leasing | | | | | Ship leasing | | | | 774220 | Other Transport Equipment Leasing nec | 2.70% | | | | This class includes employers engaged in leasing, hiring or renting land transport equipment other than motor vehicles or of aircraft, from their own stocks, without drivers or crew. The renting of containers is also included. | | | | | Primary Activities: | | | | | Aircraft leasing | | | | | Caravan hiring | | | | | Container hiring | | | | | Horse trailer hiring | | | | | Railroad stock hiring | | | | | Trailer hiring (including boat trailers) | | | | 774310 | Plant and Machinery Hiring and Leasing Without Operator | 4.73% | | | | This class includes employers engaged in leasing, renting or hiring industrial machinery, plant or equipment (except transport equipment) without operators, from stock physically held for that purpose. | | | | | Exclusions and References:Employers mainly engaged in leasing machinery, plant or equipment purely on a financial service basis (ie without physically handling the goods are included in Subdivision 73 Finance). | | | | | Primary Activities: | | | | | Agricultural machinery leasing | | | | | Amusement machines, coin operated, hiring | | | | | Construction machinery leasing | | | | | Leasing of plant or equipment (from own stocks; without operators; except transport equipment) | | | | 774320 | Plant and Machinery Hiring and Leasing With Operator | 6.74% | | | | This class includes employers engaged in leasing, renting or hiring industrial machinery, plant or equipment (except transport equipment) with operators. | | | | | Exclusions and References:Employers mainly engaged in leasing machinery, plant or equipment purely on a financial service basis (ie without physically handling the goods are included in Subdivision 73 Finance). | | | | | Primary Activities: | | | | | Construction machinery leasing, with operator | | | | | Leasing of plant or equipment | | | | 774330 | Office Equipment Hiring and Leasing | 0.67% | | | | This class includes employers engaged in leasing, renting or hiring office equipment from stock physically held for that purpose. | | | | | Exclusions and References:Employers mainly engaged in leasing machinery, plant or equipment purely on a financial service basis (ie without physically handling the goods are included in Subdivision 73 Finance). | | | | | Primary Activities: | | | | | Computer leasing | | | | | Computer peripheral leasing | | | | | Office machinery or equipment hiring | |