sch.A-div.F-sdiv.45Basic Material Wholesaling

sch.A-div.F-sdiv.45 Basic Material Wholesaling

Subdivision 45 Basic Material Wholesaling

| Column 1 | Column 2 | Column 3 | Column 4 | | Group | Class | Title and Description | Rate | | 451 | | Farm Produce Wholesaling | | | | 451100 | Wool Wholesaling | 3.74% | | | | This class includes employers engaged in purchasing or selling wool, or in providing wool reclassing or bulk classing services. | | | | | Exclusions and References:Employers mainly engaged in(a) providing wool classing services are included in Class 021950 Other Services to Agriculture nec;(b) providing wool dumping services are included in Class 664900 Services to Transport nec; and(c) providing wool testing services are included in Class 782910 Laboratory Services nec. | | | | | Primary Activities: | | | | | Wool broker | | | | | Wool re-classing or bulk classing service | | | | | Wool wholesaling | | | | 451200 | Cereal Grain Wholesaling | 3.76% | | | | This class includes employers (including wholesaling employers operated by marketing authorities) engaged in wholesaling wheat or other cereal grains. | | | | | Exclusions and References:Employers mainly engaged in wholesaling milled or polished rice are included in Class 471900 Grocery Wholesaling nec. | | | | | Primary Activities: | | | | | Cereal grains wholesaling | | | | 451900 | Farm Produce and Supplies Wholesaling nec | 3.49% | | | | This class includes employers (including wholesaling employers operated by marketing authorities) engaged in purchasing and reselling or in selling as agents livestock (by auction or private treaty), skins, hides or tallow, stock feed, fertilisers, veterinary or other farm supplies, or wholesaling agricultural products not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in(a) wholesaling wool are included in Class 451100 Wool Wholesaling;(b) wholesaling cereal grains are in Class 451200 Cereal Grain Wholesaling;(c) wholesaling agricultural machinery and equipment are in Class 461100 Farm and Construction Machinery Wholesaling; and(d) wholesaling meat, poultry, eggs, dairy products, fruit, vegetables, honey, etc, are included in the appropriate classes in Group 471 Food, Drink and Tobacco Wholesaling. | | | | | Primary Activities: | | | | | Agricultural chemicals wholesaling | | | | | Drugs, veterinary, wholesaling | | | | | Farm produce wholesaling nec | | | | | Farm supplies wholesaling nec | | | | | Feed wholesaling | | | | | Fence posts wholesaling (except timber) | | | | | Fencing wire wholesaling | | | | | Fertiliser wholesaling | | | | | Flowers, cut, wholesaling | | | | | Hides wholesaling | | | | | Horticultural, nursery stock, wholesaling | | | | | Leather wholesaling | | | | | Livestock wholesaling | | | | | Meat meal wholesaling | | | | | Orchard supplies wholesaling nec | | | | | Pesticides wholesaling | | | | | Seeds, farm or garden, wholesaling | | | | | Skins wholesaling | | | | | Sugar, raw, wholesaling | | | | | Tallow wholesaling | | | | | Tobacco leaf wholesaling | | | | | Trees or shrubs, potted, wholesaling | | | | | Vegetable oil meal wholesaling | | | 452 | | Mineral, Metal and Chemical Wholesaling | | | | 452100 | Petroleum Product Wholesaling | 3.40% | | | | This class includes employers engaged in wholesaling petroleum or petroleum products or in retailing liquefied petroleum gas (in bulk or containers), heating oil or other fuel oils. | | | | | Primary Activities: | | | | | Bitumen wholesaling | | | | | Crude oil wholesaling | | | | | Crude petroleum wholesaling | | | | | Diesel oil wholesaling | | | | | Distillate wholesaling | | | | | Fuel oil wholesaling | | | | | Heating oil dealing | | | | | Kerosene wholesaling | | | | | Liquefied petroleum gas (LPG) dealing (in bulk or in containers) | | | | | Oils or greases, industrial or lubricating, wholesaling | | | | | Paraffin wholesaling | | | | | Petrol wholesaling | | | | | Petroleum products wholesaling | | | | 452200 | Metal and Mineral Wholesaling | 4.28% | | | | This class includes employers engaged in wholesaling pig iron, ingot steel or semi-fabricated products of iron or steel such as sheet, strip, bars, rods, sections, structural steel or tubes; wholesaling minerals (including coal or coke) nec; or wholesaling metal waste or scrap. | | | | | Primary Activities: | | | | | Bearing metals wholesaling | | | | | Briquettes wholesaling | | | | | Charcoal wholesaling | | | | | Coal wholesaling | | | | | Coke wholesaling | | | | | Metal scrap wholesaling | | | | | Metallic ores wholesaling | | | | | Mineral earths wholesaling | | | | | Minerals wholesaling nec | | | | | Precious metals scrap dealing | | | | | Steel bars, plates, rods, sheets or strip wholesaling | | | | 452300 | Chemical Wholesaling | 2.37% | | | | This class includes employers engaged in wholesaling chemicals or allied products nec including waste or scrap whose wholesaling is primary to this class. | | | | | Primary Activities: | | | | | Acids wholesaling | | | | | Adhesives wholesaling | | | | | Alcohol, industrial, wholesaling | | | | | Bleaching compounds wholesaling | | | | | Chemical colours wholesaling | | | | | Chemicals wholesaling nec | | | | | Cleansers, abrasive, wholesaling | | | | | Dry-cleaning preparations wholesaling | | | | | Dyestuffs wholesaling | | | | | Explosives wholesaling (except ammunition) | | | | | Gases, industrial, wholesaling (except liquefied petroleum gas) | | | | | Gelatine wholesaling | | | | | Laboratory chemical wholesaling | | | | | Liquefied gases wholesaling (except liquefied petroleum gas) | | | | | Marine oils wholesaling | | | | | Matches wholesaling | | | | | Methylated spirits wholesaling | | | | | Oil treating compounds wholesaling | | | | | Oils or fats wholesaling (except tallow, lard or cooking oils or fats) | | | | | Pigments wholesaling | | | | | Plastic blocks, rods, plates or other unfinished forms wholesaling | | | | | Plastic film sheeting wholesaling | | | | | Plasticisers wholesaling | | | | | Polishes, French | | | | | Polishes wholesaling | | | | | Synthetic rubber wholesaling | | | | | Tanning requisites wholesaling | | | | | Water proofing compounds wholesaling | | | 453 | | Builders Supplies Wholesaling | | | | 453100 | Timber Wholesaling | 5.47% | | | | This class includes employers engaged in dealing in timber (except firewood). | | | | | Exclusions and References:Employers mainly engaged in firewood wholesaling are included in Class 479910 Wholesaling nec. | | | | | Primary Activities: | | | | | Plywood dealing | | | | | Timber dealing (except firewood) | | | | | Veneer, wood, dealing | | | | 453900 | Building Supplies Wholesaling nec | 3.91% | | | | This class includes employers engaged in dealing in builders’ hardware or building materials not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in installing plumbing, insulation, tiles or most other building components are included in the appropriate classes in Division E Construction. | | | | | Primary Activities: | | | | | Abrasives dealing (except abrasive cleansers) | | | | | Asbestos cement sheets, pipes or boards dealing | | | | | Awnings wholesaling (except textile) | | | | | Bathroom or toilet fittings wholesaling | | | | | Bricks dealing | | | | | Builders’ hardware dealing nec | | | | | Building materials dealing nec | | | | | Cement wholesaling | | | | | Clothes hoists wholesaling | | | | | Doors or windows dealing | | | | | Earthenware construction goods dealing | | | | | Galvanised iron products dealing | | | | | Gas fittings wholesaling | | | | | Guttering or down pipes dealing | | | | | Hand tools wholesaling (incl power operated) | | | | | Hot water systems wholesaling | | | | | Insulating materials wholesaling | | | | | Locks wholesaling | | | | | Mineral turpentine wholesaling | | | | | Paint wholesaling | | | | | Plaster wholesaling | | | | | Plastic decorative laminated sheets wholesaling | | | | | Plastic wood wholesaling | | | | | Plumbers’ fittings wholesaling | | | | | Reinforcing wire dealing | | | | | Roller shutters dealing | | | | | Roofing materials wholesaling | | | | | Sand dealing | | | | | Screening wire wholesaling | | | | | Screens, window, wholesaling | | | | | Stains wholesaling | | | | | Stonecutters’ tools dealing | | | | | Swimming pools, below ground fibreglass, wholesaling | | | | | Tiles wholesaling (except non-ceramic floor tiles) | | | | | Wall or ceiling boards wholesaling | | | | | Wallpaper wholesaling | | | | | Wire netting wholesaling | | | | | Wire or cable dealing (except fencing wire or electric cable) | | | | | Woodworking tools wholesaling | |