sch.A-div.G-sdiv.53Motor Vehicle Retailing and Services

sch.A-div.G-sdiv.53 Motor Vehicle Retailing and Services

Subdivision 53 Motor Vehicle Retailing and Services

| Column 1 | Column 2 | Column 3 | Column 4 | | Group | Class | Title and Description | Rate | | 531 | | Motor Vehicle Retailing | | | | 531100 | Car Retailing | 2.05% | | | | This class includes employers engaged in retailing new or used cars. | | | | | Primary Activities: | | | | | New car retailing | | | | | Used car retailing | | | | 531200 | Motor Cycle Dealing | 2.43% | | | | This class includes employers engaged in wholesaling or retailing new or used motor cycles or scooters, tyres, tubes, parts or accessories for motor cycles, in repairing motor cycles or scooters, and in assembling motor cycles from imported kits. | | | | | Primary Activities: | | | | | Go-Karts, motorised, retailing | | | | | Motor cycle or scooter assembling from imported kits | | | | | Motor cycle or scooter tyres, tubes, parts or accessories wholesaling or retailing | | | | | Motor cycles or scooters repairing | | | | | Motor cycles or scooters wholesaling or retailing (new or used) | | | | | Motorised minibikes retailing | | | | | Motor cycle repairing | | | | 531300 | Trailer and Caravan Dealing | 2.30% | | | | This class includes employers engaged in wholesaling or retailing of caravans or trailers. This class also includes employers engaged in selling mobile homes or cabins. | | | | | Exclusions and References:Employers mainly engaged in(a) dealing in prefabricated sheds not intended for permanent human occupation are included in Class 453900 Building Supplies Wholesaling nec;(b) dealing in boat trailers are included in Class 524500 Marine Equipment Retailing; and(c) hiring of trailers or caravans are included in Class 774220 Other Transport Equipment Leasing nec. | | | | | Primary Activities: | | | | | Caravans wholesaling or retailing | | | | | Horse floats wholesaling or retailing | | | | | Mobile homes dealing | | | | | Trailers wholesaling or retailing (except boat trailers) | | | 532 | | Motor Vehicle Services | | | | 532100 | Automotive Fuel Retailing | 3.59% | | | | This class includes employers predominantly engaged in retailing automotive fuel or lubricating oils, with no repairing activities. | | | | | Exclusions and References:Employers mainly engaged in(a) wholesaling of petroleum products are included in Class 452100 Petroleum Product Wholesaling;(b) automotive repairs and services other than electrical repairs in conjunction with automotive fuels and/or lubricating oils retailing are in Class 532900 Automotive Repairs and Services nec; and(c) convenience store operations also retailing automotive fuel and/or lubricating oils (no repairing) are in Class 512900 Specialised Food Retailing nec. | | | | | Primary Activities: | | | | | Automotive CNG retailing | | | | | Diesel oil retailing | | | | | Distillate retailing | | | | | Engine oils retailing | | | | | Kerosene retailing | | | | | LPG, automotive, retailing | | | | | Lubricating oils or greases retailing | | | | | Motor vehicle washing or cleaning service | | | | | Petrol retailing | | | | | Service station operation (mainly petrol retailing) | | | | 532200 | Automotive Electrical Services | 3.58% | | | | This class includes employers engaged in automotive electrical repairing. | | | | | Exclusions and References:Employers mainly engaged in(a) factory reconditioning of automotive electrical equipment are included in Class 281300 Automotive Electrical and Instrument Manufacturing; and(b) automotive repairs and services other than electrical repairs are included in Class 532900 Automotive Repair and Services nec. | | | | | Primary Activities: | | | | | Auto-electrician operation | | | | | Automotive battery retailing | | | | | Electrical repairing, automotive | | | | 532300 | Smash Repairing | 3.59% | | | | This class includes employers engaged in repairing, panel beating or spray painting smashed motor vehicles. | | | | | Exclusions and References:Employers mainly engaged in making permanent body conversions to passenger cars, or involved in permanent bodywork changes to large vehicles and truck trays are included in Class 281200 Motor Vehicle Body Mfg. | | | | | Primary Activities: | | | | | Motor vehicle body repairing | | | | | Motor trimming | | | | | Motor vehicle smash repairing | | | | | Panel beating (motor body repairing) | | | | | Rustproofing, automotive | | | | | Spray painting (motor body repairing) | | | | | Towing service, motor vehicle | | | | | Trucks, smash repairing (excluding permanent bodywork changes) | | | | 532400 | Tyre Retailing | 3.64% | | | | This class includes employers engaged in retailing motor vehicle tyres (new or reconditioned) or tubes, or in repairing (except retreading, recapping or rerubbering) motor vehicle tyres or tubes. | | | | | Exclusions and References:Employers mainly engaged in(a) retreading, recapping or rerubbering motor vehicle tyres are included in Class 255100 Rubber Tyre Mfg; and(b) dealing in motor cycle tyres and tubes are included in Class 531200 Motor Cycle Dealing. | | | | | Primary Activities: | | | | | Tyres or tubes, motor vehicle, repairing (except retreading) | | | | | Tyres or tubes, motor vehicle, retailing | | | | 532900 | Automotive Repair and Services nec | 3.57% | | | | This class includes employers engaged in repairing motor vehicles and boats other than smash repairs. | | | | | Exclusions and References:Employers mainly engaged in(a) retreading, recapping or rerubbering motor vehicle tyres are included in Class 255100 Rubber Tyre Mfg;(b) engine reconditioning on a factory exchange basis are in Class 281900 Automotive Component Mfg nec; and(c) and automotive electrical repairs are included in Class 532200 Automotive Electrical Services. | | | | | Primary Activities: | | | | | Auto accessory installation | | | | | Boat engine repairs | | | | | Car alarm and/or immobiliser installation or repair | | | | | Engine reconditioning, customised | | | | | Motor vehicle clutch or brake repairing | | | | | Motor vehicle radiator repairing | | | | | Muffler repairing, automotive | | | | | Sun roof installation | | | | | Transmission or gearbox assemblies, motor vehicle, reconditioning or rebuilding | | | | | Window tinting after manufacture of windscreen | | | | | Windscreen fitting | |