tbl.A-div.H-sdiv.57Accommodation, Cafes and Restaurants

tbl.A-div.H-sdiv.57 Accommodation, Cafes and Restaurants

Subdivision 57 Accommodation, Cafes and Restaurants

| Column 1 | Column 2 | Column 3 | Column 4 | | Group | Class | Title and Description | Rate | | 571 | | Accommodation | | | | 571000 | Accommodation | 3.865% | | | | This class includes hotels, motels and similar employers engaged in providing short term accommodation. | | | | | Exclusions and References:Employers mainly engaged in renting or leasing their own (including leased) residential properties or dwellings (other than holiday houses or flats) to others are included in Class 771120 Residential Property Operators. | | | | | Primary Activities: | | | | | Bed and breakfast guest house operation | | | | | Camping ground operation | | | | | Caravan park operation | | | | | Guest house operation | | | | | Holiday houses and flats operation | | | | | Hotel operation | | | | | Mobile home park operation | | | | | Motel operation | | | | | Private hotel operation (short term accommodation) | | | | | Relocatable home park operation | | | | | Ski-lodge operation | | | | | Student residences operation (except boarding schools) | | | | | University student residences/accommodation services | | | | | Youth hostel operation | | | 572 | | Pubs, Taverns and Bars | | | | 572000 | Pubs, Taverns and Bars | 3.206% | | | | This class includes hotels, bars or similar employers (except licensed clubs) engaged in selling alcoholic beverages for consumption on the premises, or in selling alcoholic beverages both for consumption on and off the premises (eg from bottle shops located at such premises). | | | | | Exclusions and References:Employers mainly engaged in(a) retailing alcoholic beverages for consumption off the premises are included in Class 512300 Liquor Retailing; and(b) operating licensed clubs are included in Class 574000 Clubs (Hospitality). | | | | | Primary Activities: | | | | | Bar operation (mainly drinking place) | | | | | Hotel operation (mainly drinking place) | | | | | Night club operation (mainly drinking place) | | | | | Pub operation (mainly drinking place) | | | | | Tavern operation (mainly drinking place) | | | | | Wine bar operation (mainly drinking place) | | | 573 | | Cafes and Restaurants | | | | 573000 | Cafes and Restaurants | 3.061% | | | | This class includes employers engaged in providing meals for consumption on the premises. | | | | | Exclusions and References:Employers which are mainly engaged in(a) retailing ready to eat food in take away containers are included in Class 512500 Takeaway Food Retailing;(b) selling alcoholic beverages for consumption on the premises (except clubs) are included in Class 572000 Pubs, Taverns and Bars;(c) operating hospitality clubs are included in Class 574000 Clubs (Hospitality); and(d) internet cafe operation without food or beverage service are included in Class 712000 Telecommunications Services. | | | | | Primary Activities: | | | | | Cafe operation | | | | | Catering service operation | | | | | Internet cafe operation with food and/or beverage service | | | | | Restaurant operation | | | | | Theatre restaurant operation | | | 574 | | Clubs (Hospitality) | | | | 574000 | Clubs (Hospitality) | 3.292% | | | | This class includes associations engaged in providing hospitality services to members. These employers also may provide gambling, sporting or other social or entertainment facilities. | | | | | Primary Activities: | | | | | Club operation (hospitality) | | | | | Licensed club operation | | | | | Operation of sporting grounds or facilities located within the club premises and/or boundaries | |