sch.A-div.C-sdiv.24Printing, Publishing and Recorded Media

sch.A-div.C-sdiv.24 Printing, Publishing and Recorded Media

Subdivision 24 Printing, Publishing and Recorded Media

| Column 1Group | Column 2Class | Column 3Title and Description | Column 4Rate | | 241 | | Printing and Services to Printing | | | | 241100 | Paper Stationery Manufacturing | 3.18% | | | | This class includes employers engaged in manufacturing (except commission printing) paper stationery. | | | | | Exclusions and References:Employers mainly engaged in printing paper stationery on a commission basis are included in Class 241200 Printing. | | | | | Primary Activities: | | | | | Albums mfg | | | | | Calendars mfg (except commission printing) | | | | | Games, printed paper or paperboard, mfg (except commission printing) | | | | | Greeting cards mfg (except commission printing) | | | | | Labels, paper, mfg (except commission printing) | | | | | Office machine paper rolls mfg | | | | | Paper stationery mfg (except commission printing) | | | | | Playing cards mfg (except commission printing) | | | | | Toys, printed paper or paperboard, mfg (except commission printing) | | | | 241210 | Printing | 3.20% | | | | This class includes employers engaged in commercial or jobprinting (including commission printing of paper stationery), including printing onto textiles or other surfaces. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing paper stationery are included in Class 241100 Paper Stationery Mfg; and(b) printing newspapers are included in Class 242110 Newspaper Printing. | | | | | Primary Activities: | | | | | Commercial printing | | | | | General printing | | | | | Job printing | | | | | Photocopying, copying or similar document reproduction services | | | | | Printing | | | | | Screen printing | | | | | Stationery, paper, printing (on commission) | | | | 241220 | Newspaper Printing | 2.54% | | | | This class includes employers engaged in printing their own newspapers or printing newspapers for a publisher. It includes employers who both undertake publishing and printing activities. | | | | | Exclusions and References:Employers mainly engaged in(a) printing other than printing newspapers are included in Class 241210 Printing;(b) publishing newspapers which are printed by another employer are included in Class 242100 Newspaper Publishing;(c) publishing bound magazines, or periodicals with a frequency less than weekly are included in Class 242200 Other Periodical Publishing;(d) publishing books, prints, maps or sheet music are included in Class 242300 Book and Other Publishing; and(e) selling advertising space other than in their own newspapers are primary to Class 785100 Advertising Services. | | | | | Primary Activities: | | | | | Newspapers printing | | | | 241310 | Printing Trade Services | 2.92% | | | | This class includes employers engaged in bookbinding and printing trade services not elsewhere classified. | | | | | Primary Activities: | | | | | Bookbinding | | | | | Printing trade services nec | | | | 241320 | Services to Printing and Publishing nec | 1.17% | | | | This class includes employers engaged in providing services to printing and publishing not elsewhere classified. | | | | | Primary Activities: | | | | | Artwork preparation service | | | | | Desktop publishing service | | | | | Colour separation film mfg | | | | | Lithographic platemaking service | | | | | Phototypesetting and layout service | | | | | Platemaking film service | | | | | Relief platemaking service | | | | | Rubber stamps mfg | | | | | Screen printing positive mfg | | | | | Typesetting and composing service | | | 242 | | Publishing | | | | 242100 | Newspaper Publishing | 0.83% | | | | This class includes employers engaged in publishing newspapers which are printed by a separate employer. Employers are included if their main source of income is the sale of advertising space in their own newspapers. | | | | | Exclusions and References:Employers mainly engaged in(a) printing newspapers, which they also publish, or printing newspapers for a separate employer on a fee or contract basis are included in Class 241220 Newspaper Printing;(b) publishing bound magazines, or periodicals with a frequency less than weekly are included in Class 242200 Other Periodical Publishing;(c) publishing books, prints, maps or sheet music are included in Class 242300 Book and Other Publishing; and(d) selling advertising space other than in their own newspapers are primary to Class 785100 Advertising Services. | | | | | Primary Activities: | | | | | Newspapers publishing | | | | 242200 | Other Periodical Publishing | 0.83% | | | | This class includes employers engaged in publishing magazines, bound periodicals, or periodicals issued less frequently than weekly. Employers are included if their main source of income is the sale of advertising space in their own publications. | | | | | Exclusions and References:Employers mainly engaged in(a) printing other than printing newspapers are included in Class 241210 Printing;(b) printing newspapers are included in Class 241220 Newspaper Printing;(c) employers mainly engaged in newspaper publishing are included in Class 242100 Newspaper Publishing;(d) publishing books, prints, maps or sheet music are included in Class 242300 Book and Other Publishing; and(e) selling advertising space other than in their own publications are primary to Class 785100 Advertising Services. | | | | | Primary Activities: | | | | | Periodicals publishing | | | | 242300 | Book and Other Publishing | 0.83% | | | | This class includes employers engaged in publishing books, sheet music, maps or other printed articles. Employers are included if their main source of income is the sale of advertising space in their own publications. | | | | | Exclusions and References:Employers mainly engaged in(a) printing other than printing newspapers are included in Class 241210 Printing;(b) printing newspapers are included in Class 241220 Newspaper Printing;(c) employers mainly engaged in newspaper publishing are included in Class 242100 Newspaper Publishing(d) publishing bound magazines, or periodicals are included in Class 242200 Other Periodical Publishing; and(e) selling advertising space other than in their own publications are primary to Class 785100 Advertising Services. | | | | | Primary Activities: | | | | | Art prints publishing | | | | | Books publishing | | | | | Maps publishing | | | | | Sheet music publishing | | | 243 | | Recorded Media Manufacturing and Publishing | | | | 243000 | Recorded Media Manufacturing and Publishing | 1.17% | | | | This class includes employers engaged in manufacturing or publishing pre-recorded audio, video or data media, including phonograph records, cassette tapes, video tapes, compact disks or computer tapes disks and software. | | | | | Exclusions and References:Employers mainly engaged in(a) providing original or customised computer programs on magnetic or optical media are included in Class 783400 Computer Consultancy Services;(b) producing original motion picture or video films on own account or for businesses are included in Class 911100 Film and Video Production;(c) producing master audio recordings are included in Class 925100 Sound Recording Studios; and(d) producing single video recordings for households are included in Class 952200 Photographic Film Processing. | | | | | Primary Activities: | | | | | Audio tapes, pre-recorded, mfg or publishing | | | | | Compact disks mfg or publishing | | | | | Computer software, mfg | | | | | Computer tapes or disks, pre-recorded, mfg or publishing | | | | | Magnetic tapes, pre-recorded, mfg or publishing | | | | | Records, phonograph, mfg or publishing | | | | | Video tapes, pre-recorded, mfg or publishing | |