sch.A-div.L-sdiv.78Business Services

sch.A-div.L-sdiv.78 Business Services

Subdivision 78 Business Services

| Column 1Group | Column 2Class | Column 3Title and Description | Column 4Rate | | 781 | | Scientific Research | | | | 781000 | Scientific Research | 1.10% | | | | This class includes employers engaged in undertaking research in the agricultural, biological, physical or social sciences. | | | | | Exclusions and References:Employers mainly engaged in(a) providing technical or engineering consultancy services are included in Class 782300 Consulting Engineering Services;(b) providing market research or similar services for businesses are included in Class 785300 Market Research Services; and(c) providing pathological services for the medical profession are included in Class 863100 Pathology Services. Note: Employers of universities mainly engaged in undertaking basic or applied research are included in Class 843100 Higher Education. | | | | | Primary Activities: | | | | | Aeronautical research institution operation (except university) | | | | | Agricultural research institution operation (except university) | | | | | Biological research institution operation (except university) | | | | | Economic research institution operation (except university) | | | | | Food research institution operation (except university) | | | | | Industrial research institution operation (except university) | | | | | Medical research institution operation (except university) | | | | | Observatory operation (except university) | | | | | Research farm operation (except university) | | | | | Scientific research institution operation (except university) | | | | | Social science research institution operation (except university) | | | | | Space tracking station operation (except as communication service) | | | 782 | | Technical Services | | | | 782100 | Architectural Services | 0.57% | | | | This class includes employers engaged in providing architectural services. | | | | | Exclusions and References:Employers mainly engaged in managing, organising or supervising construction projects are included in the appropriate classes in Division E Construction. | | | | | Primary Activities: | | | | | Architect (own account) | | | | | Architectural consultancy service (except construction project management) | | | | | Drafting service, architectural | | | | | Landscape architecture service | | | | | Town planning service | | | | 782200 | Surveying Services | 1.78% | | | | This class includes employers engaged in providing surveying services (including exploration surveying services on contract). | | | | | Exclusions and References:Employers mainly engaged in(a) exploring for crude oil or natural gas on their own account whether by surveying or other techniques are included in Class 151100 Petroleum Exploration (Own Account); and(b) exploring for minerals (except crude oil or natural gas) on their own account whether by surveying or other techniques are included in Class 151300 Mineral Exploration (Own Account). | | | | | Primary Activities: | | | | | Aerial photography service | | | | | Aerial surveying service | | | | | Cadastral surveying service | | | | | Engineering surveying service | | | | | Geodetic surveying service (on a contract or fee basis) | | | | | Gravimetric surveying service (on a contract or fee basis) | | | | | Hydrographic surveying service | | | | | Land surveying service | | | | | Map preparation service | | | | | Mining surveying service | | | | | Oceanographic surveying service | | | | | Photogrammetry | | | | | Seismic surveying service (on a contract or fee basis) | | | | | Surveying, land and marine | | | | 782300 | Consulting Engineering Services | 0.67% | | | | This class includes employers engaged in providing off-site consultant engineering services. Also included are employers engaged in providing quantity surveying services. | | | | | Exclusions and References:Employers mainly engaged in(a) the physical or chemical transformation of materials into new products are included in the appropriate classes in Division C Manufacturing;(b) managing, organising or supervising construction projects are included in the appropriate class in Division E Construction; and(c) providing scientific or technical testing services are included in Class 782920 Technical Services nec. Note: Research and scientific institutions are included in Class 781000 Scientific Research. | | | | | Primary Activities: | | | | | Boat designing service | | | | | Building consultancy service | | | | | Building inspection service | | | | | Chemical engineering service (consulting) | | | | | Civil engineering service (consulting) | | | | | Consultant engineering service nec | | | | | Drawing office service (engineering) | | | | | Electrical engineering service (consulting) | | | | | Electronic engineering service (consulting) | | | | | Hydraulic engineering service (consulting) | | | | | Marine engineering service (consulting) | | | | | Materials handling engineering service (consulting) | | | | | Mining engineering service (consulting) | | | | | Naval architecture service | | | | | Pipeline engineering service (consulting) | | | | | Quantity surveying service | | | | | Sanitary engineering service (consulting) | | | | | Traffic engineering service (consulting) | | | | 782910 | Laboratory Services nec | 1.34% | | | | This class includes employers engaged in operating laboratories or testing services. | | | | | Exclusions and References:Employers mainly engaged in(a) providing engineering consultancy services are included in Class 782300 Consultant Engineering Services; and(b) providing pathology services for the medical profession are included in Class 863100 Pathology Services. | | | | | Primary Activities: | | | | | Analytical laboratory | | | | | Chemical analysis service nec | | | | | Laboratory operation (providing chemical, food, electrical engineering or other technical services) | | | | | Materials strength testing service | | | | | Non-destructive testing service | | | | | Testing or assay service (on a fee or contract basis) | | | | | Wool testing service | | | | 782920 | Technical Services nec | 1.04% | | | | This class includes employers engaged in providing scientific and technical services not elsewhere classified. Included are employers engaged in collecting, collating or analysing meteorological information, or in supplying meteorological forecasts, or in providing scientific testing services. | | | | | Exclusions and References:Employers mainly engaged in(a) providing engineering consultancy services are included in Class 782300 Consultant Engineering Services; and(b) providing pathology services for the medical profession are included in Class 863100 Pathology Services. | | | | | Primary Activities: | | | | | Forensic science consulting service (other than laboratory or pathology service) | | | | | Geological and geophysical consultancy service | | | | | Meteorological services | | | | | Meter reading, gas, water or electricity (no maintenance or repairing activities) | | | | | Pollution monitoring service | | | | | Scientific or technical services nec | | | | | Seismic survey data analysis service | | | | | Weather station operation | | | 783 | | Computer Services | | | | 783100 | Data Processing Services | 0.70% | | | | This class includes employers engaged in providing data processing services. Also included are employers engaged in providing a computer time sharing service. | | | | | Exclusions and References:Employers mainly engaged in(a) the mass production of computer software are included in Class 243000 Recorded Media Mfg and Publishing;(b) leasing or hiring electronic computers or other data processing equipment without operators, are included in Class 774300 Plant Hiring or Leasing;(c) providing a computer data storage and retrieval service (other than libraries) are included in Class 783200 Information Storage and Retrieval Services; and(d) providing a computer consultancy or programming service are included in Class 783400 Computer Consultancy Services. | | | | | Primary Activities: | | | | | Computer time sharing service | | | | | Data entry service | | | | | Data processing service | | | | | Tabulating service | | | | 783200 | Information Storage and Retrieval Services | 0.62% | | | | This class includes employers engaged in providing information storage and retrieval services (other than library or bibliographic services). | | | | | Exclusions and References:Employers mainly engaged in(a) the mass production of computer software are included in Class 243000 Recorded Media Mfg and Publishing;(b) leasing or hiring electronic computers or other data processing equipment are included in Class 774330 Office Equipment Hiring and Leasing;(c) providing a data processing service are included in Class 783100 Data Processing Services;(d) providing a computer consultancy or programming service are included in Class 783400 Computer Consultancy Services; and(e) providing library or bibliographic services are included in Class 921000 Libraries. | | | | | Primary Activities: | | | | | Information storage and retrieval service (other than library) | | | | 783300 | Computer Maintenance Services | 1.45% | | | | This class includes employers engaged in providing computer maintenance or repair services. | | | | | Exclusions and References:Employers mainly engaged in manufacturing computers are included in Class 284100 Computer and Business Machine Mfg. | | | | | Primary Activities: | | | | | Computer maintenance service | | | | | Computer peripheral repair service | | | | | Computer repair service | | | | 783400 | Computer Consultancy Services | 0.57% | | | | This class includes employers engaged in providing computer consultancy services, computer systems analysis, computer programming services or website design services. | | | | | Exclusions and References:Employers mainly engaged in(a) the mass production of computer software are included in Class 243000 Recorded Media Mfg and Publishing;(b) leasing or hiring electronic computers or other data processing equipment are included in Class 774330 Office Equipment Leasing and Hiring;(c) providing a data processing service are included in Class 783100 Data Processing Services; and(d) providing a computer data storage and retrieval service (other than libraries) are included in Class 783200 Information Storage and Retrieval Services. | | | | | Primary Activities: | | | | | Computer consultancy service | | | | | Computer programming service | | | | | Software production service (other than mass production) | | | | | Systems analysis service (computer) | | | | | Website design service | | | 784 | | Legal and Accounting Services | | | | 784100 | Legal Services | 0.75% | | | | This class includes employers engaged in providing legal services. | | | | | Exclusions and References:Employers mainly engaged in providing real estate title transfer services (performed other than by qualified legal practitioners) are included in Class 772000 Real Estate Agents. | | | | | Primary Activities: | | | | | Advocate (own account) | | | | | Barrister (own account) | | | | | Conveyancing service (provided by employers of qualified legal practitioners) | | | | | Legal aid service | | | | | Notary (own account) | | | | | Patent attorney (own account) | | | | | Solicitor (own account) | | | | 784200 | Accounting Services | 0.57% | | | | This class includes employers engaged in providing accounting, auditing or bookkeeping services. | | | | | Primary Activities: | | | | | Accountant (own account) | | | | | Accounting service | | | | | Auditing service | | | | | Auditor (own account) | | | | | Bookkeeping service | | | | | Tax agent (own account) | | | 785 | | Marketing and Business Management Services | | | | 785100 | Advertising Services | 0.57% | | | | This class includes employers engaged in providing advertising services (except sale of advertising space in their own publications or broadcasts). | | | | | Exclusions and References:Employers mainly engaged in(a) selling advertising space in printed material published by the same employer are included in the appropriate classes of Group 242 Publishing; and(b) selling advertising time in radio or television broadcasts by the same employer are included in the appropriate classes of Group 912 Radio and Television Services. | | | | | Primary Activities: | | | | | Advertising agency service | | | | | Advertising placement service | | | | | Advertising preparation service | | | | | Advertising service (except sale of advertising space in own publications or broadcasts) | | | | | Advertising space selling (on a commission or fee basis) | | | | | Bill posting agency service | | | | | Samples distribution service | | | | 785210 | Sign Writing | 9.85% | | | | This class includes employers engaged in painting or writing advertising or other signs. | | | | | Primary Activities: | | | | | Sign writing | | | | | Sign painting | | | | 785220 | Commercial Art and Display Services | 0.62% | | | | This class includes employers engaged in providing graphic design services or ticket writing on a custom or order basis. | | | | | Primary Activities: | | | | | Commercial art service | | | | | Graphic design service (for advertising) | | | | | Ticket writing | | | | 785300 | Market Research Services | 0.62% | | | | This class includes employers engaged in providing market research services. | | | | | Primary Activities: | | | | | Market research service | | | | | Public opinion research service | | | | 785400 | Business Administrative Services | 0.70% | | | | This class includes employers engaged in providing a range of services to support the operation of a business or businesses. The services provided are primary to classes in business services, property services or finance and insurance services but do not predominantly come from any one class. | | | | | Exclusions and References:Employers which are predominantly engaged in providing specific services are classified to the appropriate classes in Subdivision 75 Services to Finance and Insurance, Subdivision 77 Property Services and Subdivision 78 Business Services. | | | | | Primary Activities: | | | | | Business administrative services (general) | | | | 785500 | Business Management Services | 0.67% | | | | This class includes employers engaged in providing business management services, including business analysis, efficiency or organisation and methods studies, personnel management, public relations consultancy or statistical services. | | | | | Exclusions and References:Employers mainly engaged in(a) providing data processing services are included in Class 783100 Data Processing Services; and(b) providing government statistical services are included in the appropriate classes in Subdivision 81 Government Administration. | | | | | Primary Activities: | | | | | Business management service | | | | | Business statistical service (except tabulating service or government statistical services) | | | | | Efficiency advisory service | | | | | Environmental consultancy service (excluding laboratory service) | | | | | Government relations consultancy service | | | | | Lobbyist (own account) | | | | | Management consultancy service | | | | | Merchandising consultancy service | | | | | Operations research service (commercial) | | | | | Personnel management service | | | | | Public relations counselling service | | | | | Sales advisory service | | | | | Tariff consultancy service | | | | | Tourism development consultancy service | | | 786 | | Other Business Services | | | | 786100 | Employment Placement Services | 0.77% | | | | This class includes employers engaged in personnel search, selection, referral and placement in connection with employment in any field. The services may be supplied to the potential employer or the prospective employee and may involve the formulation of job descriptions, the screening and testing of applicants and the investigation of references. | | | | | Exclusions and References:Employers mainly engaged in(a) supplying their own employees to other businesses on a fee or contract basis are included in the class or classes that most accurately reflects the activities undertaken by the employees concerned. This includes labour hire companies and group apprenticeship schemes; and(b) theatrical and motion picture casting are included in Class 925910 Services to the Arts nec. | | | | | Primary Activities: | | | | | Outplacement service | | | | | Employment agency operation | | | | | Employment office operation | | | | | Executive search service | | | | 786300 | Secretarial Services | 0.80% | | | | This class includes employers engaged in providing secretarial services. Such services include typing, stenographic services, compiling mailing lists, or providing addressing or mailing services. Some office copying activities may be undertaken by these employers. | | | | | Exclusions and References:Employers mainly engaged in copying, photocopying or similar reproduction of documents are included in Class 241210 Printing. | | | | | Primary Activities: | | | | | Address list compiling service | | | | | Addressing service | | | | | Letter writing service | | | | | Letter/mail, folding/sending service | | | | | Secretarial service | | | | | Typing service | | | | | Word processing service | | | | 786410 | Security and Investigative Services | 4.74% | | | | This class includes employers engaged in providing security, protection or private enquiry services, other than employers of police forces and government security agencies. | | | | | Exclusions and References:Employers mainly engaged in providing police services are included in Class 963100 Police Services. | | | | | Primary Activities: | | | | | Armoured car service | | | | | Burglary protection service (except police) | | | | | Detective agency service (except police) | | | | | Enquiry agency service | | | | | On site traffic control services | | | | | Protection service (except police) | | | | | Security service (except police) | | | | 786420 | Building Caretaking Services | 2.05% | | | | This class includes employers engaged in providing building caretaking or night watchman services. | | | | | Exclusions and References:Employers mainly engaged in providing security, protection and patrol services are included in Class 786410 Security and Investigative Services.Employers mainly engaged in providing police services are included in Class 963100 Police Services. | | | | | Primary Activities: | | | | | Building caretaking service | | | | | Building concierge service | | | | | Night watchman service | | | | | Saleyard caretaking service | | | | 786500 | Pest Control Services | 3.58% | | | | This class includes employers engaged in providing industrial or household pest control services, including weed control services. | | | | | Exclusions and References:Employers mainly engaged in providing agricultural pest or noxious weed eradication services (agricultural) are included in the appropriate class in Group 021 Services to Agriculture. | | | | | Primary Activities: | | | | | Installation of physical pest control barriers | | | | | Pest control service (industrial or household) | | | | | Weed control service (industrial or household) | | | | | Fumigation (industrial or household) | | | | 786600 | Cleaning Services | 10.59% | | | | This class includes employers engaged in providing window, building, telephone cleaning or similar cleaning services (except carpet cleaning or shampooing services, steam cleaning, or sand blasting of building exteriors). | | | | | Exclusions and References:Employers mainly engaged in(a) the cleaning of building exteriors (including steam cleaning, sand or other abrasive blasting) are included in Class 425930 Building Exterior Cleaning and Maintenance Services; and(b) cleaning or shampooing carpets, drapes or curtains are included in Class 952130 Carpet Cleaning. | | | | | Primary Activities: | | | | | Abrasive and/or sand blasting other than building exteriors | | | | | Building cleaning service | | | | | Chimney cleaning service | | | | | Cleaning service nec | | | | | House cleaning service | | | | | Office cleaning service | | | | | Telephone cleaning service | | | | | Window cleaning service | | | | 786700 | Contract Packing Services nec | 3.58% | | | | This class includes employers engaged in packing goods in bottles, cans, cartons, collapsible tubes, plastic sachets, plastic film or bags or other containers or materials on a contract or fee basis not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in(a) contract packing of agricultural produce, food, beverages and tobacco are included in the appropriate classes in Groups 021 Services to Agriculture, 451 Farm Produce Wholesaling and 471 Food, Drink and Tobacco Wholesaling; and(b) packing or crating goods for transport are included in Class 664900 Services to Transport nec. | | | | | Primary Activities: | | | | | Contract packing or filling (except agricultural produce, food, beverages or tobacco, or crating or packing goods for transport) | | | | | Shrink wrapping service | | | | 786900 | Business Services nec | 0.77% | | | | This class includes employers engaged in providing business services not elsewhere classified, such as auctioning or valuing services (except in the case of real estate, wool or livestock), translation services, call centres and telephone answering services. Also included in this class are employers engaged in debt collecting, or in mercantile or consumer credit reporting. | | | | | Exclusions and References:Employers mainly engaged in(a) auctioning or valuing wool or livestock are included in Group 451 Farm Produce Wholesaling; and(b) auctioning or valuing real estate are included in Class 772000 Real Estate Agents.(c) providing taxi call centres, taxi booking operations, taxi network operations or taxi radio base operations are included in Class 612340. | | | | | Primary Activities: | | | | | Auction rooms operation | | | | | Auctioning service (except real estate, wool or livestock) | | | | | Business service nec | | | | | Call centres | | | | | Collection agency service (accounts; except real estate) | | | | | Consumer credit reporting service | | | | | Credit bureau or agency service | | | | | Debt collecting service | | | | | Fashion design service | | | | | Interior decorating service nec | | | | | Interpreting service | | | | | Mercantile credit reporting service | | | | | Microfiche production service | | | | | Telephone answering service | | | | | Telephone hygiene service | | | | | Translation service | | | | | Valuation service (except for real estate, wool or livestock) | |