sch.A-div.D-sdiv.36Electricity and Gas Supply

sch.A-div.D-sdiv.36 Electricity and Gas Supply

Subdivision 36 Electricity and Gas Supply

| Column 1 | Column 2 | Column 3 | Column 4 | | Group | Class | Title and Description | Rate | | 361 | | Electricity Supply | | | | 361000 | Electricity Supply | 2.80% | | | | This class includes employers engaged in the generation, transmission or distribution of electricity. | | | | | Exclusions and References:Employers mainly engaged in(a) the construction, repair or maintenance of electricity transmission towers or lines, power generation equipment or water storage dams are included in Class 412200 Non-Building Construction nec; and(b) the construction, repair or maintenance of power station buildings are included in Class 411300 Non Residential Building Construction. | | | | | Primary Activities: | | | | | Electricity distribution | | | | | Electricity generation | | | | | Electricity supply | | | | | Hydro-electric power generation | | | | | Sub-station operation (electricity supply) | | | 362 | | Gas Supply | | | | 362000 | Gas Supply | 2.80% | | | | This class includes employers engaged in the manufacture of town gas from coal and/or petroleum or in the distribution of manufactured town gas, natural gas or liquefied petroleum gas through a system of mains, including pipelines operated on own account. | | | | | Exclusions and References:Employers mainly engaged in(a) treating natural gas to produce purified natural gas or liquefied hydrocarbon gases, or operating natural gas absorption or separation plants are included in Class 120000 Oil and Gas Extraction;(b) manufacturing liquefied petroleum gases in conjunction with petroleum refining are included in Class 251000 Petroleum Refining;(c) construction, repair or maintenance of gas mains are included in Class 412200 Non-Building Construction nec;(d) wholesaling or retailing liquefied petroleum gas in bottles or bulk (except through a mains system) are included in Class 452100 Petroleum Product Wholesaling; and(e) operating pipelines for the transport of gas on a contract or fee basis are included in Class 650100 Pipeline Transport. | | | | | Primary Activities: | | | | | Fuel gas distribution (through mains system) | | | | | Gas, coal, distribution (through mains system) | | | | | Gas, liquefied petroleum, distribution (through mains system) | | | | | Gas, liquefied petroleum, reforming (for distribution through mains system) | | | | | Gas, natural, distribution (through mains system) | | | | | Town gas mfg and/or distribution through mains system (incl mixtures of manufactured and town gas) | |