sch.A-div.Q-sdiv.95Personal Services

sch.A-div.Q-sdiv.95 Personal Services

Subdivision 95 Personal Services

| Column 1Group | Column 2Class | Column 3Title and Description | Column 4Rate | | 951 | | Personal and Household Goods Hiring | | | | 951100 | Video Hire Outlets | 3.35% | | | | This class includes employers engaged in hiring pre-recorded video cassettes for personal use. | | | | | Primary Activities: | | | | | Pre-recorded video cassettes hiring to the general public | | | | 951900 | Personal and Household Goods Hiring nec | 3.60% | | | | This class includes employers engaged in hiring personal or household goods not elsewhere classified. | | | | | Primary Activities: | | | | | Bicycles hiring | | | | | Camping equipment hiring | | | | | Domestic appliance hiring | | | | | Fishing tackle hiring | | | | | Furniture hiring | | | | | Hiring of personal or household goods nec | | | | | Hobby equipment hiring | | | | | Photographic equipment hiring | | | | | Refrigerator hiring | | | | | Snow skis hiring | | | | | Sound reproducing equipment, household, hiring | | | | | Sporting equipment hiring | | | | | Stoves or heaters hiring | | | | | Television hiring | | | | | Video recorder or equipment hiring | | | | | Washing machine hiring | | | 952 | | Other Personal Services | | | | 952110 | Laundry and Dry Cleaning Operations | 6.52% | | | | This class includes employers engaged in providing commercial laundry or dry-cleaning services (including baby napkin or linen hire services). | | | | | Exclusions and References:Employers mainly engaged in providing self-service laundries and dry cleaning agencies are included in Class 952120 Self-service Laundries and Dry Cleaning Services. | | | | | Primary Activities: | | | | | Curtain cleaning service | | | | | Dry-cleaning | | | | | Dyeing service, clothes, nec | | | | | Laundry service, commercial | | | | | Linen hire service | | | | 952120 | Self-service Laundries and Dry Cleaning Agencies | 3.42% | | | | This class includes employers engaged in providing domestic and self-service laundries. It also includes dry-cleaning agencies which do not undertake any dry cleaning on the premises. | | | | | Primary Activities: | | | | | Dry-cleaning agency operation | | | | | Laundromats | | | | | Laundry service, domestic | | | | | Self-service laundry operation | | | | 952130 | Carpet Cleaners | 9.86% | | | | This class includes employers engaged in providing carpet, rug and upholstered furniture cleaning services. | | | | | Primary Activities: | | | | | Carpet and rug cleaning service | | | | | Carpet dyeing service | | | | | Upholstered furniture cleaning service | | | | 952200 | Photographic Film Processing | 0.77% | | | | This class includes employers engaged in developing, printing or other processing of motion picture or other photographic film. | | | | | Exclusions and References:Employers mainly engaged in(a) Motion picture film production are included in Class 911100 Film and Video Production; and(b) Portrait or other photography are included in Class 952300 Photographic Studios. | | | | | Primary Activities: | | | | | Photographic film processing | | | | 952300 | Photographic Studios | 0.77% | | | | This class includes employers engaged in undertaking portrait or other photography. | | | | | Exclusions and References:Employers mainly engaged in(a) retailing photographic equipment or supplies are included in Class 524400 Photographic Equipment Retailing;(b) providing aerial photography services are included in Class 782200 Surveying Services;(c) motion picture production are included in Class 911100 Film and Video Production;(d) video filming which involves paid actors, script writing, external services for editing etc, production of several copies, or commercial usage are included in Class 911100 Film and Video Production; and(e) developing, printing or other processing of motion picture or other photographic film are included in Class 952200 Photographic Film Processing. | | | | | Primary Activities: | | | | | Commercial photography service (except aerial photography, motion picture production or photographic film processing) | | | | | Photography service (except aerial photography, motion picture production or photographic film processing) | | | | | Portrait photography service | | | | | Street photography service | | | | | Studio photography service | | | | | Video filming service, nec | | | | 952400 | Funeral Directors, Crematoria and Cemeteries | 3.85% | | | | This class includes employers engaged in managing funerals, cremations or burials. | | | | | Primary Activities: | | | | | Cemetery operation | | | | | Crematorium operation | | | | | Funeral directing | | | | | Undertaking | | | | 952510 | Gardening Services | 5.87% | | | | This class includes employers engaged in providing domestic gardening and lawn mowing services. | | | | | Exclusions and References:Employers mainly engaged in(a) agricultural weed eradication services are included in either Class 021920 Services to Crop Farming or 021930 Services to Fruit and Vegetable Growing;(b) domestic or other non-agricultural week eradication services are in services are included in Class 786500 Pest Control Services; and(c) landscape gardening (involving major earthworks and the building or retaining walls and paths etc) are included in Class 425100 Landscaping Services. | | | | | Primary Activities: | | | | | Gardening service | | | | | Lawn mowing service | | | | 952520 | Amenity Tree Services | 15.00% | | | | This class includes employers engaged in providing tree surgery and lopping services. | | | | | Primary Activities: | | | | | Tree lopping service | | | | | Tree surgery | | | | 952600 | Hairdressing and Beauty Salons | 2.23% | | | | This class includes employers engaged in hairdressing or in providing beauty treatment services. | | | | | Primary Activities: | | | | | Barber shop operation | | | | | Beauty salon operation | | | | | Epilation service | | | | | Hairdressing service | | | | | Manicure service | | | | | Pedicure service | | | | 952910 | Adult Personal Services | 3.35% | | | | This class includes employers engaged in providing adult personal services. | | | | | Primary Activities: | | | | | Brothel keeping | | | | | Escort agency service | | | | | Prostitution service | | | | 952920 | Personal Services nec | 0.87% | | | | This class includes employers engaged in providing personal services not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in(a) the operation of health farms mainly providing accommodation are included in Group 571 Accommodation;(b) surgical hair restoration or hair transplanting services are included in Class 862200 Specialist Medical Services(c) providing therapeutic massage services or operation of health farms mainly providing medical services are included in Class 863900 Health Services nec; and(d) providing weight reducing services which mainly use exercise and fitness programs are included in Class 931900 Sports and Services to Sport nec. | | | | | Primary Activities: | | | | | Astrology service | | | | | Baby sitting services (except in child care centres or preschools) | | | | | Chauffeur service | | | | | Cloak room service | | | | | Domestic service nec (on a contract or fee basis) | | | | | Fortune telling service | | | | | Genealogy service | | | | | Hair restoration service (cosmetic) | | | | | Heraldry service | | | | | Introduction agency service | | | | | Marriage celebrant (own account) | | | | | Massage service nec | | | | | Sauna bath operation | | | | | Tattooing service | | | | | Toilet, public, operation | | | | | Turkish bath operation | | | | | Weight reducing service (mainly diet planning programs) | |