sch.A-div.G-sdiv.52Personal and Household Good Retailing

sch.A-div.G-sdiv.52 Personal and Household Good Retailing

Subdivision 52 Personal and Household Good Retailing

| Column 1Group | Column 2Class | Column 3Title and Description | Column 4Rate | | 521 | | Department Stores | | | | 521000 | Department Stores | 2.95% | | | | This class includes employers which have a significant proportion of retail sales (or a significant absolute amount of retail sales) in commodities primary to the following headings:(i) Fabrics and other soft goods;(ii) Clothing;(iii) China, glassware and houseware;(iv) Perfumes, cosmetics and toiletries;(v) Furniture;(vi) Household appliances.The commodities primary to these headings as well as other commodities are normally sold by separate departments or sections within the store with accounting and other records maintained on a departmentalised basis. | | | | | Primary Activities: | | | | | Department store operation | | | 522 | | Clothing and Soft Good Retailing | | | | 522100 | Clothing Retailing | 2.55% | | | | This class includes employers engaged in retailing clothing or clothing accessories. | | | | | Primary Activities: | | | | | Clothing accessories retailing | | | | | Clothing retailing | | | | | Foundation garments retailing | | | | | Fur clothing retailing | | | | | Gloves retailing | | | | | Hosiery retailing | | | | | Leather clothing retailing | | | | | Millinery retailing | | | | | Work clothing retailing | | | | 522200 | Footwear Retailing | 2.55% | | | | This class includes employers engaged in retailing boots, shoes or other footwear. | | | | | Primary Activities: | | | | | Boots retailing | | | | | Footwear retailing | | | | | Shoes retailing | | | | 522300 | Fabric and Other Soft Good Retailing | 2.59% | | | | This class includes employers engaged in retailing fabrics, curtains or household textiles, or in installing curtains. | | | | | Primary Activities: | | | | | Blankets retailing | | | | | Curtains installing | | | | | Curtains retailing | | | | | Dressmaking requisites retailing | | | | | Fabrics, textile, retailing | | | | | Household textiles retailing | | | | | Linen, household, retailing | | | | | Piece-goods retailing | | | | | Soft furnishings retailing | | | | | Yarns retailing | | | 523 | | Furniture, Houseware and Appliance Retailing | | | | 523100 | Furniture Retailing | 3.61% | | | | This class includes employers engaged in retailing household furniture, blinds or awnings. | | | | | Exclusions and References:Employers mainly engaged in the repair or installation of exterior blinds or awnings are included in Class 425920 Exterior/Interior Blind and Awning Installation Services. | | | | | Primary Activities: | | | | | Antique reproduction furniture retailing | | | | | Awnings retailing | | | | | Blinds retailing | | | | | Furniture, household, retailing | | | | | Mattresses retailing | | | | 523200 | Floor Covering Retailing | 3.15% | | | | This class includes employers engaged in retailing household floor coverings (except ceramic floor tiles). | | | | | Exclusions and References:Employers mainly engaged in(a) laying floor coverings are included in the appropriate classes in Division E Construction; and(b) retailing or wholesaling ceramic floor tiles are included in Class 453900 Building Supplies Wholesaling nec. | | | | | Primary Activities: | | | | | Carpets retailing | | | | | Floor coverings retailing | | | | | Floor rugs retailing | | | | | Floor tiles retailing (lino, vinyl, cork, carpet or rubber) | | | | | Parquetry retailing | | | | 523300 | Domestic Hardware and Houseware Retailing | 3.84% | | | | This class includes employers engaged in retailing domestic hardware, kitchenware, china or glassware. | | | | | Exclusions and References:Employers mainly engaged in(a) retailing or wholesaling timber are included in Class 453100 Timber Wholesaling; and(b) wholesaling builders’ hardware or supplies (except timber) are included in Class 453900 Building Supplies Wholesaling nec. | | | | | Primary Activities: | | | | | Brushware, household, retailing | | | | | Chinaware retailing | | | | | Cooking utensils retailing (except electric) | | | | | Crockery retailing | | | | | Cutlery retailing | | | | | Enamelware retailing | | | | | Garden tools retailing | | | | | Glassware retailing | | | | | Hardware, domestic, retailing | | | | | Kitchenware retailing | | | | | Lawn mower retailing | | | | | Lighting stores, retailing | | | | | Paint retailing | | | | | Picnicware retailing | | | | | Plastic containers, household, retailing | | | | | Tools, household, retailing | | | | | Wallpaper retailing | | | | 523400 | Domestic Appliance Retailing | 0.79% | | | | This class includes employers engaged in retailing household appliances. | | | | | Exclusions and References:Employers mainly engaged in(a) repairing installed plumbing or in undertaking plumbing work arising from the installation of household appliances are included in Class 423100 Plumbing Services;(b) undertaking electrical work arising from the installation of household appliances are included in Class 423200 Electrical Services;(c) installing household, industrial or commercial heating, refrigeration or air conditioning equipment (except industrial furnaces) are included in Class 423300 Air Conditioning and Heating Services;(d) retailing bottled liquefied petroleum gas are included in Class 452100 Petroleum Product Wholesaling;(e) installing or repairing household electrical appliances not elsewhere classified are included in Class 526110 Household Equipment Repair Services (Electrical); and(f) hiring household appliances are included in Class 951900 Personal and Household Goods Hiring nec. | | | | | Primary Activities: | | | | | Air conditioners, household, retailing | | | | | Computer retailing | | | | | Fans, household electric, retailing | | | | | Floor polishers, household electric, retailing | | | | | Gas heating appliances, household, retailing | | | | | Heating equipment, household electric, retailing | | | | | Household appliances retailing | | | | | Kerosene heaters, household, retailing | | | | | Mobile phone retailing | | | | | Oil heaters, household, retailing | | | | | Pocket calculators, electronic, retailing | | | | | Radio receiving sets retailing (except car radios) | | | | | Refrigerators, household, retailing | | | | | Shavers, electric, retailing | | | | | Sound reproducing equipment, household, retailing | | | | | Stoves, household, retailing | | | | | Television antennae retailing | | | | | Television sets retailing | | | | | Vacuum cleaners retailing | | | | | Washing machines, household, retailing | | | | 523500 | Recorded Music Retailing | 2.55% | | | | This class includes employers engaged in retailing phonograph records, audio tapes, compact discs, or video cassettes. | | | | | Primary Activities: | | | | | Audio cassette retailing | | | | | Compact disc retailing | | | | | Phonograph records retailing | | | | | Video cassette retailing | | | 524 | | Recreational Good Retailing | | | | 524100 | Sport and Camping Equipment Retailing | 2.55% | | | | This class includes employers engaged in retailing sporting goods, camping equipment or bicycles. | | | | | Primary Activities: | | | | | Ammunition retailing | | | | | Bicycles retailing | | | | | Camping equipment retailing | | | | | Fishing tackle retailing | | | | | Guns or rifles retailing | | | | | Snow skis retailing | | | | | Sporting equipment retailing (except clothing or footwear) | | | | 524200 | Toy and Game Retailing | 2.55% | | | | This class includes employers engaged in retailing toys, games or hobby equipment or supplies. | | | | | Primary Activities: | | | | | Dolls retailing | | | | | Games retailing | | | | | Hobby equipment retailing | | | | | Hobby supplies retailing (except artists’ supplies) | | | | | Toys retailing | | | | 524300 | Newspaper, Book and Stationery Retailing | 2.55% | | | | This class includes employers engaged in retailing books, periodicals, newspapers, stationery or religious goods. | | | | | Primary Activities: | | | | | Artists’ supplies retailing | | | | | Books retailing | | | | | Greeting cards retailing | | | | | Magazines retailing | | | | | Newspapers retailing | | | | | Periodicals retailing | | | | | Postcards retailing | | | | | Religious goods retailing | | | | | Stationery retailing | | | | | Writing materials retailing | | | | 524400 | Photographic Equipment Retailing | 1.56% | | | | This class includes employers engaged in retailing photographic equipment or supplies. | | | | | Primary Activities: | | | | | Cameras retailing | | | | | Photographic apparatus retailing | | | | | Photographic chemicals retailing | | | | | Photographic equipment retailing | | | | | Photographic film or paper retailing | | | | | Projectors retailing | | | | | Video cameras retailing | | | | 524500 | Marine Equipment Retailing | 1.92% | | | | This class includes employers engaged in retailing boats or boat accessories. | | | | | Exclusions and References:Employers mainly engaged in(a) repairing boats are included in Class 282220 Boatbuilding;(b) retailing sailboards, canoes or wetsuits are included in Class 524100 Sport and Camping Equipment Retailing; and(c) hiring of pleasure craft are included in Class 931911 Sports and Services to Sports nec. | | | | | Primary Activities: | | | | | Boat trailers dealing | | | | | Boats dealing (including used) | | | | | Marine accessories retailing nec | | | | | Outboard motors retailing | | | | | Sailing or nautical accessories retailing | | | | | Yacht broking | | | 525 | | Other Personal and Household Good Retailing | | | | 525100 | Pharmaceutical, Cosmetic and Toiletry Retailing | 2.55% | | | | This class includes employers engaged in retailing prescription drugs or patent medicines, cosmetics or toiletries. | | | | | Primary Activities: | | | | | Cosmetics retailing | | | | | Drugs retailing | | | | | Patent medicines retailing | | | | | Perfumes retailing | | | | | Pharmacy, retail, operation | | | | | Prescriptions, medicinal, dispensing | | | | | Toiletries retailing | | | | 525200 | Antique and Used Good Retailing | 3.00% | | | | This class includes employers engaged in retailing (by auction or private treaty) antiques or second hand goods (except motor vehicles). | | | | | Exclusions and References:Employers mainly engaged in(a) wholesaling or retailing second hand motor vehicles are included in Class 531100 Car Retailing; and(b) providing auctioning or valuing services (except in the case of real estate or livestock) are included in Class 786900 Business Services nec. | | | | | Primary Activities: | | | | | Antiques retailing or auctioning | | | | | Coin dealing | | | | | Disposals retailing | | | | | Pawnbroking | | | | | Second hand books retailing | | | | | Second hand clothes retailing | | | | | Second hand furniture retailing or auctioning | | | | | Second hand goods retailing (except motor vehicles) | | | | | Second hand jewellery retailing | | | | | Stamp dealing | | | | 525300 | Garden Equipment Retailing | 3.91% | | | | This class includes employers engaged in retailing horticultural goods such as seeds, seedlings, shrubs, trees or other nursery stock. | | | | | Primary Activities: | | | | | Bulbs, flower, retailing | | | | | Fertilisers retailing | | | | | Garden ornaments retailing | | | | | Garden supplies retailing nec | | | | | Nursery stock retailing | | | | | Pesticides retailing | | | | | Plant pots retailing | | | | | Plants, garden, retailing | | | | | Plants, indoor/outdoor hiring | | | | | Seedlings retailing | | | | | Seeds, garden, retailing | | | | | Shrubs or trees retailing | | | | | Tubers, flower, retailing | | | | 525400 | Flower Retailing | 2.94% | | | | This class includes employers engaged in retailing cut flowers or display foliage. | | | | | Primary Activities: | | | | | Cut flowers retailing | | | | | Display foliage retailing | | | | | Dried flowers retailing | | | | | Florist, retail, operation | | | | 525500 | Watch, Spectacles and Jewellery Retailing | 1.42% | | | | This class includes employers engaged in retailing watches, spectacles, clocks or jewellery. | | | | | Primary Activities: | | | | | Clocks retailing | | | | | Jewellery retailing | | | | | Silverware retailing | | | | | Spectacles retailing | | | | | Sunglasses retailing | | | | | Watches retailing | | | | 525900 | Retailing nec | 2.95% | | | | This class includes employers engaged in retailing goods not elsewhere classified. | | | | | Primary Activities: | | | | | Animals, live, retailing | | | | | Art gallery operation (retail) | | | | | Brief cases retailing | | | | | Briquettes retailing | | | | | Coal retailing | | | | | Coke retailing | | | | | Firewood cutting and retailing | | | | | Fireworks retailing | | | | | Handbag retailing | | | | | Ice retailing | | | | | Leather goods retailing (except apparel) | | | | | Musical instruments retailing | | | | | Prams retailing | | | | | Retailing nec | | | | | Souvenirs retailing | | | | | Specialty stores nec | | | | | Swimming pool retailing | | | | | Travel goods retailing | | | | | Umbrellas retailing | | | | | Wigs retailing | | | 526 | | Household Equipment Repair Services | | | | 526110 | Household Equipment Repair Services (Electrical) | 3.35% | | | | This class includes employers engaged in repairing or installing household electric appliances. | | | | | Exclusions and References:Employers mainly engaged in(a) undertaking electrical work arising from the installation of household appliances are included in Class 423200 Electrical Services;(b) installing household, industrial or commercial heating, refrigeration or air conditioning equipment (except industrial furnaces) are included in Class 423300 Air Conditioning and Heating Services; and(c) repairing household electronic appliances are included in Class 526120 Household Equipment Repair Services (Electronic). | | | | | Primary Activities: | | | | | Air conditioners, portable household, repairing—including maintenance | | | | | Heating equipment, portable household electric, repairing | | | | | Household electric appliances repairing nec | | | | | Refrigerators, household electric, repairing | | | | | Repair or maintenance of household electric appliances (except heating equipment) not requiring electrical work | | | | | Repairing household electrical appliances | | | | | Sewing machines repairing | | | | | Shavers, electric, repairing | | | | | Stoves or heaters, household electric, repairing | | | | | Washing machines, household electric, repairing | | | | 526120 | Household Equipment Repair Services (Electronic) | 3.35% | | | | This class includes employers engaged in repairing household electronic appliances. | | | | | Exclusions and References:Employers mainly engaged in(a) repairing or installing household electric appliances are included in Class 526110 Household Equipment Repair Services (Electrical);(b) car radio repairing are included in Class 462300 Motor Vehicle New or Used Part Dealing; and(c) repairing computers or computer peripherals are included in Class 783300 Computer Maintenance Services. | | | | | Primary Activities: | | | | | Antenna signal amplifier repairing | | | | | Cassette player repairing | | | | | CD player repairing | | | | | DVD player repairing | | | | | Radio repairing (except car radios) | | | | | Repairing household electronic equipment | | | | | Repairing household sound reproduction equipment | | | | | Stereo equipment repairing | | | | | Television antennae, aerial and satellite dish installation | | | | | Television sets repairing | | | | | VCR repairing | | | | | Video recording equipment repairing | | | | 526900 | Household Equipment Repair Services nec | 2.48% | | | | This class includes employers engaged in repairing non-electric household goods, footwear or leather goods or in providing key cutting or duplicating services. | | | | | Primary Activities: | | | | | Boots repairing | | | | | Footwear repairing | | | | | Key cutting or duplicating service | | | | | Leather goods (except apparel) repairing | | | | | Repairing non-electric household or personal goods nec | | | | | Shoe repairs | |