sch.A-div.L-sdiv.77Property Services

sch.A-div.L-sdiv.77 Property Services

Subdivision 77 Property Services

| Column 1 | Column 2 | Column 3 | Column 4 | | Group | Class | Title and Description | Rate | | 771 | | Property Operators and Developers | | | | 771110 | Residential Strata Schemes | 1.13% | | | | This class consists of residential strata schemes. | | | | | Primary Activities: | | | | | Residential strata schemes (body corporate employer) | | | | 771120 | Residential Property Operators | 0.82% | | | | This class includes employers engaged in renting or leasing their own or leased residential properties (including space in such properties) or dwellings (other than holiday houses or flats) to others. Note: All renting and leasing activities can be performed either as owner or as lease holder. Leasing includes sub-leasing. | | | | | Exclusions and References:Employers mainly engaged in(a) undertaking or supervising construction work arising from the subdivision or development of land are included in the appropriate industry classes in Division E Construction; and(b) operating hotels or motels (except with licensed premises), boarding or rooming houses, student residences, caravan parks, holiday houses or flats (except in renting or leasing dwellings) are included in Class 571000 Accommodation. | | | | | Primary Activities: | | | | | Apartments (except holiday apartments) renting or leasing | | | | | Buildings renting or leasing, residential | | | | | Flats (except holiday flats) renting or leasing | | | | | Houses (except holiday houses) renting or leasing | | | | 771210 | Commercial Property Strata Schemes | 1.18% | | | | This class consists of commercial property strata schemes. | | | | | Primary Activities: | | | | | Commercial property strata schemes (body corporate employers) | | | | 771220 | Commercial Property Operators and Real Estate Developers | 0.85% | | | | This class includes employers engaged in the leasing out of commercial and industrial property. This class also includes employers engaged in land subdivision and development, except those undertaking supervision or oversighting of construction work. | | | | | Exclusions and References:Employers mainly engaged in supervising or oversighting construction activities are included in the relevant class in Division E Construction.Employers engaged in self storage operations with goods handling and storage operations are in Class 670900 Storage nec. | | | | | Primary Activities: | | | | | Buildings, non-residential, renting or leasing | | | | | Land development or subdivision | | | | | Property, non-residential, renting or leasing | | | | | Residential property developers (except construction) | | | | | Self storage operations where employees only perform administrative and/or managerial duties | | | 772 | | Real Estate Agents | | | | 772000 | Real Estate Agents | 0.57% | | | | This class includes employers engaged in valuing, purchasing, selling (by auction or private treaty), managing or renting real estate for others. | | | | | Exclusions and References:Employers mainly engaged in providing a real estate title transfer service performed by qualified legal practitioners are included in Class 784100 Legal Services. | | | | | Primary Activities: | | | | | Broking service (real estate) | | | | | Conveyancing service (other than by employees of qualified legal practitioners) | | | | | Real estate agency service | | | | | Real estate auctioning service | | | | | Real estate body corporate management service | | | | | Real estate broking service | | | | | Real estate management service | | | | | Real estate rental agency service | | | | | Real estate title transfer service (other than by employers of qualified legal practitioners) | | | | | Real estate valuers | | | | | Time share apartment management service | | | | | Title searching service | | | | | Valuing service (real estate) | | | 773 | | Non-Financial Asset Investors | | | | 773000 | Non-Financial Asset Investors | 0.99% | | | | This class includes employers engaged in holding intellectual property or other non-financial assets (except real estate or plant and equipment) which were not produced by the employer and from which they derive income from payments for the use of those assets or for reproducing those assets. | | | | | Primary Activities: | | | | | Investing in patents and copyrights | | | | | Investing in tangible artistic work | | | | | Non-financial asset investing nec | | | | | Taxi cab plate leasing | | | 774 | | Machinery and Equipment Hiring and Leasing | | | | 774100 | Motor Vehicle Hiring | 2.52% | | | | This class includes employers engaged in leasing, hiring or renting motor vehicles from own stocks, without drivers (except licensed taxi cabs or hire cars). | | | | | Exclusions and References:Employers mainly engaged in(a) hiring motor vehicles with drivers are included in the appropriate classes in Subdivision 61 Road Transport;(b) leasing, hiring or renting licensed taxi cabs or hire cars are included in the appropriate class in Group 612 Road Passenger Transport; and(c) leasing motor vehicles on a purely financial service basis are included in Class 733000 Other Financiers. | | | | | Primary Activities: | | | | | Bus leasing (from own stocks; without driver) | | | | | Campervan leasing, hiring or renting (from own stocks; without driver) | | | | | Car leasing, hiring or renting (from own stocks, without driver; except licensed hire cars or taxi cabs) | | | | | Truck leasing, hiring or renting (from own stocks; without driver) | | | | 774210 | Boat and Ferry Hiring | 3.75% | | | | This class includes employers engaged in leasing or hiring ships, boats or ferries without drivers or crew. | | | | | Primary Activities: | | | | | Boat leasing | | | | | Houseboat leasing | | | | | Ship leasing | | | | 774220 | Other Transport Equipment Leasing nec | 3.87% | | | | This class includes employers engaged in leasing, hiring or renting aircraft or land transport equipment other than motor vehicles from their own stocks, without drivers or crew (except for mobile advertising billboard service). The renting of containers is also included. | | | | | Primary Activities: | | | | | Aircraft leasing | | | | | Caravan hiring | | | | | Container hiring | | | | | Horse trailer hiring | | | | | Mobile advertising billboard service | | | | | Railroad stock hiring | | | | | Trailer hiring (including boat trailers) | | | | 774310 | Plant and Machinery Hiring and Leasing Without Operator | 4.22% | | | | This class includes employers engaged in leasing, renting or hiring industrial machinery, plant or equipment (except transport equipment) without operators, from stock physically held for that purpose. | | | | | Exclusions and References:Employers mainly engaged in(a) leasing machinery, plant or equipment purely on a financial service basis (ie without physically handling the goods are included in Subdivision 73 Finance); and(b) fixed or mobile crane operation on construction or building sites are included in Class 421020 Site Preparation Services. | | | | | Primary Activities: | | | | | Agricultural machinery leasing | | | | | Amusement machines, coin operated, hiring | | | | | Audio-visual equipment hiring and/or leasing | | | | | Construction machinery leasing | | | | | Crowd and/or traffic barriers hiring and/or leasing | | | | | Juke box machines, hiring and/or leasing | | | | | Leasing of demountable buildings, school rooms and/or construction sheds | | | | | Leasing of plant or equipment (from own stocks; without operators; except transport equipment) | | | | | Mobile crane hiring and/or leasing | | | | | Motion picture recording equipment hiring and/or leasing | | | | | Public address systems hiring and/or leasing | | | | | Scientific, medical or professional equipment hiring and/or leasing | | | | | Sound equipment hiring and/or leasing | | | | | Vending machine hiring and/or leasing | | | | 774320 | Plant and Machinery Hiring and Leasing With Operator | 5.27% | | | | This class includes employers engaged in leasing, renting or hiring industrial machinery, plant or equipment (except transport equipment) with operators. | | | | | Exclusions and References:Employers engaged in leasing or hiring concrete pumping equipment with operators (who also provide formwork, pouring and finishing services) are in Class 422110 Concrete Construction Services.Employers mainly engaged in(a) leasing machinery, plant or equipment purely on a financial service basis (ie without physically handling the goods are included in Subdivision 73 Finance); and(b) leasing or hiring earthmoving equipment or construction equipment with operators are in Class 421020 Site Preparation Services. | | | | | Primary Activities: | | | | | Audio-visual equipment hiring and/or leasing with operator | | | | | Concrete pumping equipment hiring and/or leasing with operator (excluding formwork, paving and/or finishing services) | | | | | Industrial machinery leasing, with operator | | | | | Leasing of plant or equipment | | | | | Mobile crane hiring and/or leasing with operator (other than for construction or building site) | | | | | Motion picture equipment hiring and/or leasing with operator | | | | | Sound equipment hiring and/or leasing with operator | | | | 774330 | Office Equipment Hiring and Leasing | 0.57% | | | | This class includes employers engaged in leasing, renting or hiring office equipment from stock physically held for that purpose. | | | | | Exclusions and References:Employers mainly engaged in leasing machinery, plant or equipment purely on a financial service basis (ie without physically handling the goods are included in Subdivision 73 Finance). | | | | | Primary Activities: | | | | | Computer leasing | | | | | Computer peripheral leasing | | | | | Office machinery or equipment hiring | |