sch.A-div.Q-sdiv.95Personal Services

sch.A-div.Q-sdiv.95 Personal Services

Subdivision 95 Personal Services

| Column 1 | Column 2 | Column 3 | Column 4 | | Group | Class | Title and Description | Rate | | 951 | | Personal and Household Goods Hiring | | | | 951100 | Video Hire Outlets | 1.75% | | | | This class includes employers engaged in hiring pre-recorded video cassettes for personal use. | | | | | Primary Activities: | | | | | Pre-recorded video cassettes hiring to the general public | | | | 951900 | Personal and Household Goods Hiring nec | 3.30% | | | | This class includes employers engaged in hiring personal or household goods not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in hiring goods for commercial or business use are included in the appropriate class of Group 774 Machinery and Equipment Hiring and Leasing. | | | | | Primary Activities: | | | | | Bicycles hiring | | | | | Camping equipment hiring | | | | | Domestic appliance hiring | | | | | Fishing tackle hiring | | | | | Furniture hiring | | | | | Hiring of personal or household goods nec | | | | | Hobby equipment hiring | | | | | Photographic equipment hiring | | | | | Refrigerator hiring | | | | | Snow skis hiring | | | | | Sound reproducing equipment, household, hiring | | | | | Sporting equipment hiring | | | | | Stoves or heaters hiring | | | | | Television hiring | | | | | Video recorder or equipment hiring | | | | | Washing machine hiring | | | 952 | | Other Personal Services | | | | 952110 | Laundry and Dry Cleaning Operations | 7.14% | | | | This class includes employers engaged in providing commercial laundry or dry-cleaning services (including baby napkin or linen hire services). | | | | | Exclusions and References:Employers mainly engaged in providing self-service laundries and dry cleaning agencies are included in Class 952120 Self-service Laundries and Dry Cleaning Agencies. | | | | | Primary Activities: | | | | | Curtain cleaning service | | | | | Dry-cleaning | | | | | Dyeing service, clothes, nec | | | | | Laundry service, commercial | | | | | Linen hire service | | | | | Pressing or ironing service | | | | 952120 | Self-service Laundries and Dry Cleaning Agencies | 5.09% | | | | This class includes employers engaged in providing domestic and self-service laundries. It also includes dry-cleaning agencies which do not undertake any dry cleaning on the premises. | | | | | Primary Activities: | | | | | Dry-cleaning agency operation | | | | | Laundromats | | | | | Laundry service, domestic | | | | | Self-service laundry operation | | | | 952130 | Carpet Cleaners | 9.96% | | | | This class includes employers engaged in providing carpet, rug and upholstered furniture cleaning services. | | | | | Primary Activities: | | | | | Carpet and rug cleaning service | | | | | Carpet dyeing service | | | | | Upholstered furniture cleaning service | | | | 952200 | Photographic Film Processing | 1.14% | | | | This class includes employers engaged in developing, printing or other processing of motion picture or other photographic film. | | | | | Exclusions and References:Employers mainly engaged in(a) Motion picture film production are included in Class 911100 Film and Video Production; and(b) Portrait or other photography are included in Class 952300 Photographic Studios. | | | | | Primary Activities: | | | | | Photographic film processing | | | | 952300 | Photographic Studios | 1.14% | | | | This class includes employers engaged in undertaking portrait or other photography. | | | | | Exclusions and References:Employers mainly engaged in(a) retailing photographic equipment or supplies are included in Class 524400 Photographic Equipment Retailing;(b) providing aerial photography services are included in Class 782200 Surveying Services;(c) motion picture production are included in Class 911100 Film and Video Production;(d) video filming which involves paid actors, script writing, external services for editing etc, production of several copies, or commercial usage are included in Class 911100 Film and Video Production; and(e) developing, printing or other processing of motion picture or other photographic film are included in Class 952200 Photographic Film Processing. | | | | | Primary Activities: | | | | | Commercial photography service (except aerial photography, motion picture production or photographic film processing) | | | | | Photographic vending machine service | | | | | Photography service (except aerial photography, motion picture production or photographic film processing) | | | | | Portrait photography service | | | | | Street photography service | | | | | Studio photography service | | | | | Video filming service, nec | | | | 952400 | Funeral Directors, Crematoria and Cemeteries | 2.83% | | | | This class includes employers engaged in managing funerals, cremations or burials. | | | | | Primary Activities: | | | | | Cemetery operation | | | | | Crematorium operation | | | | | Funeral directing | | | | | Undertaking | | | | 952510 | Gardening Services | 5.97% | | | | This class includes employers engaged in providing domestic gardening and lawn mowing services. | | | | | Exclusions and References:Employers mainly engaged in(a) agricultural weed eradication services are included in either Class 021920 Services to Crop Farming nec or 021930 Services to Fruit and Vegetable Growing nec;(b) domestic or other non-agricultural weed eradication services are in services are included in Class 786500 Pest Control Services; and(c) landscape gardening (involving major earthworks and the building or retaining walls and paths etc) are included in Class 425100 Landscaping Services. | | | | | Primary Activities: | | | | | Gardening service | | | | | Lawn mowing service | | | | 952520 | Amenity Tree Services | 10.80% | | | | This class includes employers engaged in providing tree surgery and lopping services. | | | | | Primary Activities: | | | | | Mulching of vegetation | | | | | Tree lopping service | | | | | Tree surgery | | | | 952600 | Hairdressing and Beauty Salons | 2.47% | | | | This class includes employers engaged in hairdressing or in providing beauty treatment services. | | | | | Primary Activities: | | | | | Barber shop operation | | | | | Beauty salon operation | | | | | Epilation service | | | | | Hairdressing service | | | | | Manicure service | | | | | Pedicure service | | | | | Pet grooming services | | | | 952910 | Adult Personal Services | 2.56% | | | | This class includes employers engaged in providing adult personal services. | | | | | Primary Activities: | | | | | Brothel keeping | | | | | Escort agency service | | | | | Prostitution service | | | | 952920 | Personal Services nec | 1.30% | | | | This class includes employers engaged in providing personal services not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in(a) the operation of health farms mainly providing accommodation are included in Group 571 Accommodation;(b) surgical hair restoration or hair transplanting services are included in Class 862200 Specialist Medical Services;(c) providing therapeutic massage services or operation of health farms mainly providing medical services are included in Class 863900 Other Health Services nec; and(d) providing weight reducing services which mainly use exercise and fitness programs are included in Class 931911Sports and Services to Sport nec. | | | | | Primary Activities: | | | | | Astrology service | | | | | Baby sitting services (except in child care centres or preschools) | | | | | Chauffeur service | | | | | Cloak room service | | | | | Domestic service nec (on a contract or fee basis) | | | | | Fortune telling service | | | | | Genealogy service | | | | | Hair restoration service (cosmetic) | | | | | Heraldry service | | | | | Introduction agency service | | | | | Marriage celebrant (own account) | | | | | Massage service nec | | | | | Sauna bath operation | | | | | Tattooing service | | | | | Toilet, public, operation | | | | | Turkish bath operation | | | | | Weight reducing service (mainly diet planning programs) | |