Name of Order
1 Name of Order
1 Name of Order
This Order is the Insurance Premiums Order (July–December) 2007.
cl 1: Subst 2007 (572), Sch 1 [1].
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New South Wales regulation
What this Order does (mechanically)
Sets the rules and numeric tables that insurers must use to calculate workers‑compensation insurance premiums for policies taking effect between 4pm 30 June 2007 and 4pm 31 December 2007 (cl 2; Sch 2). The rules operate as a formula and a set of schedules and tables that together produce the premium an employer must pay (cl 3; Schs 1–12; Tables A & B).
Establishes the core premium formula and all adjustments that feed into it (basic tariff premium, experience adjustment factor, experience premium, premium discounts, input tax credit adjustment, mine safety fund adjustment, dust diseases contribution, apprentice incentive, and premium adjustment contributions) and states how to combine them to produce the employer’s payable premium (cl 3; Schs 3–12).
Provides a detailed classification system (NSW WorkCover Industry Classification — Table A) that assigns each business activity to a class with a percentage or per‑capita rate used in the basic tariff calculation (Sch A, Table A). A complementary table (Table B) provides industry claims cost rates used in experience‑based calculations (Sch B).
Specifies behavioural and administrative rules that affect calculations:
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Direct links to the current provisions in Insurance Premiums Order (July–December) 2007.
1 Name of Order
This Order is the Insurance Premiums Order (July–December) 2007.
cl 1: Subst 2007 (572), Sch 1 [1].
2 Commencement
This Order commences at 4 pm on 30 June 2007.
3 Calculation of insurance premium payable by employer
(1) The premium payable by an employer for a policy of insurance is to be calculated by requiring the premium to be calculated for a period of insurance of not more than 12 months and:
(a) if the employer is a medium or large employer for the purposes of the policy, in accordance with the following formula:
(b) if the employer is a small employer for the purposes of the policy, in accordance with the following formula:
where:
P is the premium for the time being payable by the employer in respect of the period of insurance to which the policy relates, being:
(a) except as provided by paragraph (b) below, the initial premium so payable in accordance with this Order, or
(b) where adjustments are required to be made to that premium by reason of the operation of this Order, the premium so payable by reason of those adjustments.
T is the basic tariff premium for the employer, calculated with respect to the period of insurance in accordance with Schedule 3.
S is the experience adjustment factor for the employer determined with respect to the period of insurance in accordance with Schedule 4.
E is the experience premium, if any, for the employer determined with respect to the period of insurance in accordance with Schedule 5.
Q is the premiums adjustment contribution, if any, for the employer.
Y is the premium discount amount, if any, for the employer determined with respect to the period of insurance in accordance with Schedule 10.
D is the dust diseases contribution, if any, for the employer.
I is the input tax credit adjustment, if any, for the employer determined with respect to the period of insurance in accordance with Schedule 9.
M is the Mine Safety Fund premium adjustment, if any, for the employer calculated with respect to the period of insurance in accordance with Schedule 11.
A is the apprentice incentive amount, if any, for the employer determined with respect to the period of insurance in accordance with Schedule 12.
(2) However, where the basic tariff premium less the apprentice incentive amount [T − A] for a policy of insurance whose total premium is to be calculated under subclause (1) (a):
(a) is less than $50,000 (or, if the period of insurance is to be less than 12 months, where the basic tariff premium less the apprentice incentive amount [T − A] would be less than $50,000 were that period of insurance to be 12 months), the experience adjusted premium
is not to exceed one and a half times the amount of that basic tariff premium
, and
(b) is or exceeds $50,000 but is less than $150,000 (or, if the period of insurance is to be less than 12 months, where the basic tariff premium less the apprentice incentive amount [T − A] would be or would exceed $50,000 but would be less than $150,000 were that period of insurance to be 12 months), the experience adjusted premium
is not to exceed twice the amount of that basic tariff premium
, and
(c) is or exceeds $150,000 but is less than $300,000 (or, if the period of insurance is to be less than 12 months, where the basic tariff premium less the apprentice incentive amount [T − A] would be or would exceed $150,000 but would be less than $300,000 were that period of insurance to be 12 months), the experience adjusted premium
is not to exceed two and a half times the amount of that basic tariff premium
.
(3) However, if the employer is a member of a group:
(a) subclause (2) does not apply, and
(b) where the sum of the basic tariff premiums less the sum of apprentice incentive amounts [TG− AG] for all the members of that group:
(i) is less than $50,000 (or, if the period of insurance is to be less than 12 months, where the sum of basic tariff premiums less the sum of apprentice incentive amounts [TG− AG] would be less than $50,000 were that period of insurance to be 12 months), the experience adjusted premium for the employer’s policy
is not to exceed one and a half times the amount of the employer’s basic tariff premium
, and
(ii) is or exceeds $50,000 but is less than $150,000 (or, if the period of insurance is to be less than 12 months, where the sum of basic tariff premiums less the sum of apprentice incentive amounts [TG− AG] would be or would exceed $50,000 but would be less than $150,000 were that period of insurance to be 12 months), the experience adjusted premium for the employer’s policy
is not to exceed twice the amount of the employer’s basic tariff premium
, and
(iii) is or exceeds $150,000 but is less than $300,000 (or, if the period of insurance is to be less than 12 months, where the sum of basic tariff premiums less the sum of apprentice incentive amounts [TG− AG] would be or would exceed $150,000 but would be less than $300,000 were that period of insurance to be 12 months), the experience adjusted premium for the employer’s policy
is not to exceed two and a half times the amount of the employer’s basic tariff premium
.
4 Discount available for premiums paid in full
An employer is entitled to a discount of 3 percent on the initial premium payable by the employer for a policy of insurance if:
(a) the period of insurance to which the policy relates is 12 months, and
(b) the employer has paid the discounted amount of the premium in full by the date on which payment of the premium is due, and
(c) the employer has not elected to pay the premium by instalments, and
(d) the employer has notified the insurer, in accordance with the regulations, of the reasonable estimate of the wages that will be payable during the period of insurance.
Note—
Clause 130 of the Workers Compensation Regulation 2003 requires an employer to notify the insurer concerned of the matter referred to in paragraph (d).
5 Recovery of excess from employer: section 160 of Act
For the purposes of the definition of prescribed excess amount in section 160 (1) of the Act, the following excess amount is specified:
(a) if the employer concerned notified the relevant insurance scheme agent of the injury that led to the weekly compensation claim of the worker within 5 days of the employer becoming aware of it—$0,
(b) in all other cases—the lesser of the following:
(i) the amount that is the current weekly wage rate of the worker as determined by section 42 of the Act,
(ii) $1,535.90.
Note—
Under section 160 (2) of the Act, an employer is required to repay the prescribed excess amount to the insurer under a policy of insurance in respect of each weekly compensation claim that the insurer has paid under the policy. However, if the amount that the insurer has paid in respect of any such claim is less than the prescribed excess amount, the amount the employer must repay is that lesser paid amount.
6 Late payment prescribed interest rates: sections 170 (8) and 172 (5) of Act
For the purposes of sections 170 (8) and 172 (5) of the Act, the prescribed rate of interest is the interest rate referred to in section 22 of the Taxation Administration Act 1996.
7 Calculation of costs of individual claims and provisional payments of compensation: clauses 137 (2) (c) (ii) (C) and 138 (2) (c) (ii) (C) of Regulation
For the purposes of clauses 137 (2) (c) (ii) (C) and 138 (2) (c) (ii) (C) of the Workers Compensation Regulation 2003, the amount specified is $1,535.90.
8 Schedules and Tables A and B
Schedules 1–12, the Notes to Table A and Tables A and B form part of this Order.
cl 8: Am 2007 (391), cl 2.
9 Explanatory note
The explanatory note does not form part of this Order.
Schedule 1 Interpretation
(Clause 8)
Schedule 2 Application
(Clause 8)
sch 2: Am 2007 (572), Sch 1 [2].
Schedule 3 Basic tariff premium
(Clause 3)
Schedule 4 Experience adjustment factor
(Clause 3)
Schedule 5 Experience premium
(Clause 3)
Schedule 6 Old experience premium formula
(Schedule 5, clause 4)
Schedule 7 Minimum premium
(Clause 8)
Schedule 8 Reduction of premium for employers of previously injured workers etc
(Clause 8)
Schedule 9 Input tax credit adjustment
(Clause 3)
Schedule 10 Premium discount scheme
(Clause 3)
Schedule 11 Mine Safety Fund premium adjustment
(Clause 3)
Schedule 12 Apprentice incentive scheme
(Clause 3)
Table A NSW WorkCover Industry Classification System
(Schedule 3)
Notes
10
The WorkCover Authority may, from time to time, issue guidelines for the application of the NSWWIC System.
Division A Agriculture, Forestry and Fishing
This Division includes all employers engaged in ‘agriculture, forestry, fishing and hunting’. The term agriculture is used here in the broad sense to include the breeding, keeping or cultivation of all kinds of animal or vegetable life except forest trees and marine life. Forestry includes afforestation, harvesting and gathering of forest products. Fishing includes the catching, gathering, breeding and cultivation of marine life from ocean, coastal and inland waters. Hunting includes the catching or taking of all types of animal wildlife on land.
Subdivision 01 Agriculture
| Column 1 | Column 2 | Column 3 | Column 4 | | Group | Class | Title and Description | Rate | | 011 | | Horticulture and Fruit Growing | | | | 011100 | Plant Nurseries | 4.898% | | | | This class includes employers engaged in propagating and growing ornamental plants, plants for transplanting into gardens (such as seedlings or young fruit trees) or bulbs. This class also includes employers engaged in growing turf. | | | | | Exclusions and References:Employers mainly engaged in(a) growing flowers for seed collection are included in Class 011200 Cut Flower and Flower Seed Growing; and(b) growing forest nursery stock are included in Class 030300 Services to Forestry. | | | | | Primary Activities: | | | | | Bulb propagating | | | | | Fruit tree nursery operation | | | | | Ornamental plant growing | | | | | Plant propagation | | | | | Plant stock growing nec | | | | | Seedling growing | | | | | Turf growing | | | | | Vine stock nursery operation | | | | 011200 | Cut Flower and Flower Seed Growing | 5.231% | | | | This class includes employers engaged in growing flowers or foliage for cutting for display or growing flowers for seed collection. | | | | | Exclusions and References:Employers mainly engaged in growing seedlings of ornamental plants (including flowers) for sale are included in Class 011100 Plant Nurseries. | | | | | Primary Activities | | | | | Display foliage growing | | | | | Flower growing | | | | | Seeds, flower, growing | | | | 011300 | Vegetable Growing | 5.272% | | | | This class includes employers engaged in growing vegetables (except dry field peas or beans or soybeans) for human consumption. | | | | | Exclusions and References:Employers mainly engaged in(a) growing dry field peas or beans or soybeans are included in Class 012100 Grain Growing; and(b) growing vegetables for fodder are included in Class 016900 Crop and Plant Growing nec. | | | | | Primary Activities: | | | | | Beans growing (except dry field beans or soybeans) | | | | | Garlic growing | | | | | Herbs growing nec | | | | | Kumara growing | | | | | Melons growing | | | | | Onions growing | | | | | Potato growing | | | | | Seed potato growing | | | | | Sugar beet growing | | | | | Sweet potato (kumara) growing | | | | | Tomato growing | | | | | Vegetables growing (except dry field peas or beans or soybeans) | | | | | Vegetable seed growing | | | | 011400 | Grape Growing | 5.084% | | | | This class includes employers engaged in growing or sun-drying grapes. | | | | | Exclusions and References:Employers mainly engaged in(a) preserving (except sun-drying) grapes are included in Class 213000 Fruit and Vegetable Processing; and(b) manufacturing wine are included in Class 218300 Wine Mfg. | | | | | Primary Activities: | | | | | Grapes growing | | | | | Grapes sun-drying | | | | | Table grape growing | | | | | Vineyard operation | | | | 011500 | Apple and Pear Growing | 5.312% | | | | This class includes employers engaged in growing apples or pears. This class also includes growing other pome fruit. | | | | | Primary Activities: | | | | | Apples growing | | | | | Nashi pear growing | | | | | Pears growing | | | | | Quinces growing | | | | 011600 | Stone Fruit Growing | 5.247% | | | | This class includes employers engaged in growing stone fruit. | | | | | Primary Activities: | | | | | Apricots growing | | | | | Cherries growing | | | | | Nectarine growing | | | | | Peach growing | | | | | Plum or prune growing | | | | 011700 | Kiwi Fruit Growing | 5.272% | | | | This class includes employers engaged in growing kiwi fruit. | | | | | Primary Activities: | | | | | Kiwi fruit growing | | | | 011900 | Fruit Growing nec | 5.482% | | | | This class includes employers engaged in growing bananas, pineapples, citrus fruit, tree nuts and other fruit not elsewhere classified. | | | | | Primary Activities: | | | | | Almond growing | | | | | Avocado growing | | | | | Banana growing | | | | | Berry fruit growing | | | | | Cashew nut growing | | | | | Chestnut growing | | | | | Citrus fruit growing | | | | | Coconut growing | | | | | Currant, Red or Black, growing | | | | | Custard apple growing | | | | | Fig growing | | | | | Gooseberry growing | | | | | Loganberry growing | | | | | Loquat growing | | | | | Macadamia nut growing | | | | | Mango growing | | | | | Mulberry growing | | | | | Olive growing | | | | | Passionfruit growing | | | | | Pawpaw growing | | | | | Pecan nut growing | | | | | Persimmon growing | | | | | Pineapple growing | | | | | Raspberry growing | | | | | Strawberry growing | | | | | Walnut growing | | | 012 | | Grain, Sheep and Beef Cattle Farming | | | | 012100 | Grain Growing | 5.296% | | | | This class includes employers engaged in growing cereal or coarse grains or other cereal crops. This class also includes employers engaged in growing oilseeds, peanuts, lupins, dry field peas or beans. | | | | | Exclusions and References:Employers mainly engaged in growing cereal grains combined with farming of sheep or beef cattle are included in Class 012200 Combined Grain Growing and Sheep Farming and Beef Cattle Farming. | | | | | Primary Activities: | | | | | Barley growing | | | | | Cereal grain growing | | | | | Coarse grain growing | | | | | Dry field pea or field bean growing | | | | | Grain seed growing | | | | | Lupin growing | | | | | Maize growing | | | | | Millet growing (except broom millet) | | | | | Oat growing | | | | | Oilseed growing nec | | | | | Peanut growing | | | | | Rice growing | | | | | Safflower growing | | | | | Sorghum growing (except forage sorghum) | | | | | Soybean growing | | | | | Sunflower growing | | | | | Wheat growing | | | | 012200 | Combined Grain Growing, Sheep Farming and Beef Cattle Farming | 7.408% | | | | This class includes employers engaged in growing cereal grains mixed with sheep farming or cereal grains mixed with beef cattle farming. This class applies where the wages paid in either one of these activities do not exceed 80% of the total wages paid by the employer. | | | | | Primary Activities: | | | | | Beef cattle farming and cereal grain growing | | | | | Cereal grain growing and sheep or beef cattle farming | | | | | Prime lamb raising and cereal grain growing | | | | | Sheep farming and cereal grain growing | | | | 012300 | Sheep-Beef Cattle Farming | 7.457% | | | | This class includes employers engaged in farming both sheep and beef cattle. This class applies where the wages paid in either one of these activities do not exceed 80% of the total wages paid by the employer. | | | | | Exclusions and References:Employers mainly engaged in(a) mixed grain-sheep or grain-beef cattle farming are included in Class 012200 Combined Grain Growing, Sheep Farming and Beef Cattle Farming;(b) farming sheep are included in Class 012400 Sheep Farming;(c) farming beef cattle are included in Class 012510 Beef Cattle Farming; and(d) operating beef cattle feedlots are included in Class 012520 Beef Cattle Feedlots. | | | | | Primary Activities: | | | | | Beef cattle and sheep farming | | | | | Sheep and beef cattle farming | | | | 012400 | Sheep Farming | 8.074% | | | | This class includes employers engaged in farming sheep. This class also includes raising sheep for milk. | | | | | Exclusions and References:Employers mainly engaged in(a) mixed grain-sheep are included in Class 012200 Combined Grain Growing, Sheep Farming and Beef Cattle Farming; and(b) mixed sheep-beef cattle farming are included in Class 012300 Sheep-Beef Cattle Farming. | | | | | Primary Activities: | | | | | Prime lamb raising | | | | | Raw sheep milk production | | | | | Sheep farming | | | | | Wool growing | | | | 012510 | Beef Cattle Farming | 7.700% | | | | This class includes employers engaged in farming beef cattle on open pasture. | | | | | Exclusions and References:Employers mainly engaged in(a) mixed grain-beef cattle farming are included in Class 012200 Combined Grain Growing, Sheep Farming and Beef Cattle Farming;(b) mixed sheep-beef cattle farming in Class 012300 Sheep-Beef Cattle Farming; and(c) operating beef cattle feedlots are included in Class 012520 Beef Cattle Feedlots. | | | | | Primary Activities: | | | | | Beef cattle farming, grazing | | | | | Buffalo, domesticated, grazing | | | | 012520 | Beef Cattle Feedlots | 7.571% | | | | This class includes employers engaged in operating beef cattle feedlots where cattle are kept confined in a yard area with watering and feeding facilities. | | | | | Exclusions and References:Employers mainly engaged in(a) mixed grain-beef cattle farming are included in Class 012200 Combined Grain Growing, Sheep Farming and Beef Cattle Farming;(b) mixed sheep-beef cattle farming in Class 012300 Sheep-Beef Cattle Farming; and(c) beef cattle farming on open pasture is included in Class 012510 Beef Cattle Farming. | | | | | Primary Activities: | | | | | Beef cattle feedlots | | | 013 | | Dairy Cattle Farming | | | | 013000 | Dairy Cattle Farming | 6.660% | | | | This class includes employers engaged in farming dairy cattle. | | | | | Primary Activities: | | | | | Dairy cattle farming | | | | | Dairy operation | | | | | Raw cattle milk production | | | 014 | | Poultry Farming | | | | 014100 | Poultry Farming (Meat) | 6.814% | | | | This class includes employers engaged in raising poultry for production of meat or in hatching meat breed chicks. This class also includes the raising of game birds for meat or in hatching game birds for raising for meat. | | | | | Primary Activities: | | | | | Chicken farming (for meat) | | | | | Duck farming | | | | | Game bird farming | | | | | Goose farming | | | | | Ostrich farming | | | | | Poultry farming (for meat) | | | | | Poultry hatchery operation (meat breeds) | | | | | Turkey farming | | | | 014200 | Poultry Farming (Eggs) | 8.131% | | | | This class includes employers engaged in farming poultry for production of eggs or in hatching egg breed chicks. | | | | | Primary Activities: | | | | | Egg farm operation | | | | | Poultry farming (for eggs) | | | | | Poultry hatchery operation (egg breeds) | | | 015 | | Other Livestock Farming | | | | 015100 | Pig Farming | 6.141% | | | | This class includes employers engaged in farming pigs. | | | | | Primary Activities: | | | | | Pig farming | | | | | Pig raising | | | | 015200 | Horse Farming | 6.132% | | | | This class includes employers engaged in horse farming. | | | | | Primary Activities: | | | | | Horse breeding | | | | | Stud farm operation (horses) | | | | 015300 | Deer Farming | 6.141% | | | | This class includes employers engaged in farming deer. | | | | | Primary Activities: | | | | | Deer breeding | | | | | Deer farming for venison | | | | | Deer velvet production | | | | 015900 | Other Livestock Farming nec | 6.141% | | | | This class includes employers engaged in raising or breeding farm or domestic animals not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in farming aquatic animals are included in Class 042000 Aquaculture. | | | | | Primary Activities: | | | | | Beekeeping | | | | | Bird breeding (except poultry or game birds) | | | | | Cat breeding | | | | | Crocodile farming | | | | | Dairy goat farming | | | | | Dog breeding | | | | | Fur skin animals farming | | | | | Goat farming | | | | | Livestock raising nec | | | | | Pet breeding | | | | | Rabbit farming | | | | | Snake farming | | | | | Worm farming | | | 016 | | Other Crop Growing | | | | 016100 | Sugar Cane Growing | 5.913% | | | | This class includes employers engaged in growing sugar cane. | | | | | Primary Activities: | | | | | Sugar cane growing | | | | 016200 | Cotton Growing | 4.947% | | | | This class includes employers engaged in growing cotton. | | | | | Primary Activities: | | | | | Cotton growing | | | | 016900 | Other Crop and Plant Growing nec | 6.766% | | | | This class includes employers engaged in crops and growing plants not elsewhere classified. | | | | | Primary Activities: | | | | | Arrowroot growing | | | | | Bamboo growing | | | | | Broom millet growing | | | | | Chicory growing | | | | | Coffee growing | | | | | Drug plants growing | | | | | Flax growing | | | | | Fodder growing | | | | | Forage sorghum growing | | | | | Ginger growing | | | | | Hay growing | | | | | Hops growing | | | | | Jute growing | | | | | Lavender growing | | | | | Lucerne growing | | | | | Mushroom growing | | | | | Mustard growing | | | | | Pasture seed growing | | | | | Ramie growing | | | | | Seed growing nec | | | | | Silage production | | | | | Sudan grass growing | | | | | Tobacco farming | | | | | Vegetable growing (for fodder) | |
Subdivision 02 Services to Agriculture, Hunting and Trapping
| Column 1 | Column 2 | Column 3 | Column 4 | | Group | Class | Title and Description | Rate | | 021 | | Services to Agriculture | | | | 021100 | Cotton Ginning | 4.622% | | | | This class includes employers engaged in ginning cotton. | | | | | Primary Activities: | | | | | Cotton ginning | | | | 021200 | Shearing Services | 8.740% | | | | This class includes employers engaged in providing shearing services for sheep, goats and other livestock raised mainly for their hair. | | | | | Primary Activities: | | | | | Goat shearing | | | | | Sheep shearing | | | | 021300 | Aerial Agricultural Services | 4.265% | | | | This class includes employers engaged in providing aerial seeding, crop or pasture dusting or spraying services or aerial mustering services. | | | | | Primary Activities: | | | | | Aerial crop spraying or dusting | | | | | Aerial fertiliser spreading | | | | | Aerial mustering | | | | | Aerial pasture spraying or dusting | | | | | Aerial pest control or baiting | | | | | Aerial seeding service | | | | | Aerial topdressing | | | | 021910 | Services to Livestock Farming nec | 7.749% | | | | This class includes employers engaged in providing services related to the raising and farming of beef and dairy cattle, sheep and other livestock. | | | | | Primary Activities: | | | | | Agistment service | | | | | Livestock dipping | | | | | Livestock drafting and droving | | | | | Mulesing | | | | | Livestock pest control services | | | | | Services to livestock farming nec | | | | 021920 | Services to Crop Farming nec | 5.369% | | | | This class includes employers engaged in providing services to cereal grain farming, cotton growing and other crop, pasture and turf farming. | | | | | Primary Activities: | | | | | Crop harvesting | | | | | Farm irrigation service | | | | | Fertiliser spreading (except aerial) | | | | | Hay baling or pressing | | | | | Lighting for aerial crop spraying | | | | | Pest and weed control for crop and pasture growing (except aerial) | | | | | Seed cleaning or grading | | | | | Services to crop and pasture farming nec | | | | 021930 | Services to Fruit and Vegetable Growing nec | 5.255% | | | | This class includes employers engaged in providing services to fruit, vegetable growing and plant nurseries. | | | | | Primary Activities: | | | | | Fruit picking | | | | | Horticultural services nec | | | | | Pest and weed control for fruit, vegetable, flower and plant nurseries (non aerial) | | | | | Services to fruit and vegetable growing nec | | | | | Vegetable picking | | | | 021940 | Agricultural Land Clearing and Fencing Services | 5.637% | | | | This class includes employers engaged in providing agricultural land clearing, fencing and related services not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in levelling or clearing building construction sites are included in 421020 Site Preparation Services. | | | | | Primary Activities: | | | | | Fencing, agricultural | | | | | Land clearing, agricultural | | | | 021950 | Other Services to Agriculture nec | 1.178% | | | | This class includes employers engaged in providing specialist technical and professional services to agriculture not elsewhere classified. | | | | | Primary Activities: | | | | | Artificial insemination services | | | | | Chicken sexing and debeaking | | | | | Crop breeding | | | | | Dairy herd testing | | | | | Professional and technical services to agriculture nec | | | | | Wool classing (except reclassing or bulk classing) | | | | 021960 | Pet Boarding and Kennels nec | 1.064% | | | | This class includes employers engaged in providing care and boarding services for domestic pets such as cats and dogs. | | | | | Exclusions and References:Employers mainly engaged in providing agistment or boarding services for horses should be included in Class 021910 Services to Livestock Farming nec. | | | | | Primary Activities: | | | | | Domestic pet boarding services | | | | | Dog kennels | | | | | Catteries | | | 022 | | Hunting and Trapping | | | | 022000 | Hunting and Trapping | 5.710% | | | | This class includes employers engaged in hunting, trapping or taking animals, birds or reptiles in the wild for commercial, population control or pest control purposes. | | | | | Primary Activities: | | | | | Bird trapping | | | | | Buffalo hunting | | | | | Crocodile hunting | | | | | Culling of wild animals | | | | | Dingo hunting or trapping | | | | | Fur skin animal hunting or trapping | | | | | Kangaroo hunting | | | | | Mutton bird catching | | | | | Possum hunting and trapping | | | | | Rabbit hunting or trapping | | | | | Snake catching | |
Subdivision 03 Forestry and Logging
| Column 1 | Column 2 | Column 3 | Column 4 | | Group | Class | Title and Description | Rate | | 030 | | Forestry and Logging | | | | 030100 | Forestry | 7.156% | | | | This class includes employers engaged in growing standing timber both in native forests or in plantations or in timber tracts. | | | | | Primary Activities: | | | | | Forestry | | | | 030210 | Softwood Timber Plantation Logging | 6.701% | | | | This class includes employers engaged in felling softwood timber trees in plantations using fully mechanised equipment. | | | | | Primary Activities: | | | | | Logging, softwood timber plantation | | | | 030220 | Hardwood and Other Timber Logging | 10.876% | | | | This class includes employers engaged in felling hardwood and other timber trees in natural forests, using mechanised or manually-operated equipment, or other logging methods. It also includes cutting and shaping trees for rough-hewn products such as mine timbers, posts and railway sleepers, etc or in cutting trees and scrub for firewood. | | | | | Exclusions and References:Employers engaged in harvesting or logging softwood plantation timber are included in Class 030210 Softwood Timber Plantation Logging. | | | | | Primary Activities: | | | | | Firewood cutting (forest) | | | | | Logging hardwood timber | | | | | Mine timbers hewing (forest) | | | | | Pole hewing (forest) | | | | | Posts shaping (forest) | | | | | Pulpwood cutting (forest or bush) | | | | | Railway sleepers hewing (forest) | | | | | Rough shaping of forest timber | | | | | Timber hewing (forest) | | | | | Tree cutting or felling, natural forests | | | | 030300 | Services to Forestry | 6.709% | | | | This class includes employers engaged in providing services such as forest reafforestation, conservation or plantation maintenance on a fee or contract basis. This class also includes employers engaged in operating forest nurseries and employers engaged in gathering other forest products or in distilling of eucalyptus oil in the forest. | | | | | Exclusions and References:Employers mainly engaged in tree lopping or tree surgery are included in Class 952520 Amenity Tree Services. | | | | | Primary Activities: | | | | | Bush regeneration service | | | | | Eucalyptus oil distilling (forest) | | | | | Forest conservation service | | | | | Forest nursery operation or service | | | | | Forest planting | | | | | Forest products gathering | | | | | Pine cone collecting | | | | | Pest control service (forestry; except aerial or wild animal control) | | | | | Reafforestation service | | | | | Resin gathering | | | | | Revegetation service | | | | | Sphagnum moss gathering | | | | | Timber plantation maintenance | | | | | Timber tract maintenance | | | | | Tree pruning (forest) | | | | | Tree thinning (forest) | |
Subdivision 04 Commercial Fishing
| Column 1 | Column 2 | Column 3 | Column 4 | | Group | Class | Title and Description | Rate | | 041 | | Marine Fishing | | | | 041100 | Rock Lobster Fishing | 8.058% | | | | This class includes employers engaged in catching rock lobsters from ocean or coastal waters. | | | | | Exclusions and References:Employers mainly engaged in(a) operating vessels used only in processing rock lobsters are included in Class 217300 Seafood Processing; and(b) wholesaling fresh or frozen rock lobsters are included in Class 471400 Fish Wholesaling. | | | | | Primary Activities: | | | | | Crayfish, saltwater, fishing | | | | | Rock lobster fishing | | | | | Rock lobster fishing and processing (aboard vessel at sea) | | | | 041200 | Prawn Fishing | 8.180% | | | | This class includes employers engaged in catching prawns from ocean or coastal waters. | | | | | Exclusions and References:Employers mainly engaged in(a) operating vessels used only in processing prawns are included in Class 217300 Seafood Processing; and(b) wholesaling fresh or frozen prawns are included in Class 471400 Fish Wholesaling. | | | | | Primary Activities: | | | | | Prawn fishing | | | | | Prawn fishing and processing (aboard vessel at sea) | | | | 041300 | Finfish Trawling | 8.049% | | | | This class includes employers engaged in trawling for finfish in ocean or coastal waters. | | | | | Exclusions and References:Employers mainly engaged in(a) operating vessels used only in processing finfish are included in Class 217300 Seafood Processing; and(b) wholesaling fresh or frozen finfish are included in Class 471400 Fish Wholesaling. | | | | | Primary Activities: | | | | | Finfish trawling | | | | 041400 | Squid Jigging | 8.066% | | | | This class includes employers engaged in catching squid using jigs (multiple spikes spreading radially from a shaft) from ocean or coastal waters. | | | | | Primary Activities: | | | | | Squid jigging | | | | 041500 | Line Fishing | 7.976% | | | | This class includes employers engaged in line fishing from ocean or coastal waters. | | | | | Primary Activities: | | | | | Line fishing | | | | 041900 | Marine Fishing nec | 8.090% | | | | This class includes employers engaged in ocean or coastal water (including estuarine) fishing not elsewhere classified or in other types of marine life gathering. | | | | | Exclusions and References:Employers mainly engaged in operating vessels used mainly in processing fish or fishery products not elsewhere classified are included in Class 217300 Seafood Processing. | | | | | Primary Activities: | | | | | Abalone fishing | | | | | Marine water fishery products gathering | | | | | Oyster fishing (except from cultivated oyster beds) | | | | | Pearling (except pearl oyster farming) | | | | | Seaweed (algae) harvesting | | | | | Turtle hunting | | | 042 | | Aquaculture | | | | 042000 | Aquaculture | 6.921% | | | | This class includes employers engaged in farming of fish, crustaceans or molluscs. This class also includes employers engaged in commercial inland or freshwater fishing. | | | | | Primary Activities: | | | | | Crustacean breeding or farming | | | | | Fish breeding or farming | | | | | Fish hatchery operation | | | | | Fishing (freshwater) | | | | | Molluscs breeding or farming | | | | | Oyster farming | | | | | Prawn farming | | | | | Pearl oyster farming | | | | | Salmon farming | | | | | Trout farming | | | | | Yabbie fishing or farming | |
Division B Mining
The scope of the Mining Division includes all employers engaged in ‘mining’, in exploration for minerals, and in the provision of a wide variety of services to mining and mineral exploration, as well as mining projects under development.
The term ‘mining’ is used in the broad sense to include the extraction of minerals occurring naturally as solids such as coal and ores, liquids such as crude petroleum, or gases such as natural gas. Extraction of minerals is undertaken by such processes as underground or open cut mining, dredging, quarrying, the operation of wells or evaporation pans, or by recovery from ore dumps or tailings, and all supplementary activities aimed at preparing the crude materials for marketing.
Activities include milling, dressing and beneficiation of ores, screening, washing and flotation. These activities are generally carried out at or near mine sites as an integral part of mining operations. Natural gas absorption, purifying and similar treatment plants are also included in this Division.
The Mining Division excludes employers engaged in refining or smelting of minerals or ores (other than the preliminary smelting of gold), or in the manufacture of such products of mineral origin as coke or cement.
Subdivision 12 Oil and Gas Extraction
| Column 1 | Column 2 | Column 3 | Column 4 | | Group | Class | Title and Description | Rate | | 120 | | Oil and Gas Extraction | | | | 120000 | Oil and Gas Extraction | 4.532% | | | | This class includes employers engaged in producing crude oil, natural gas or condensate, and in treating these products on site to produce liquified or purified forms of oil and gas. | | | | | Exclusions and References:Employers mainly engaged in the recovery of liquefied hydrocarbons in conjunction with petroleum refining or gas separation not in conjunction with well operation are included in Class 251000 Petroleum Refining. | | | | | Primary Activities: | | | | | Gas, natural extraction | | | | | Liquefied natural gas production at wellhead | | | | | Liquefied petroleum gas production (not at refineries) | | | | | Natural gas separation at the wellhead | | | | | Oil shale mining | |
Subdivision 13 Metal Ore Mining
| Column 1 | Column 2 | Column 3 | Column 4 | | Group | Class | Title and Description | Rate | | 131 | | Metal Ore Mining | | | | 131100 | Iron Ore Mining | 4.468% | | | | This class includes employers engaged in mining iron ore or iron sands. | | | | | Primary Activities: | | | | | Iron ore dressing or beneficiating | | | | | Iron ore mining | | | | | Iron sands mining | | | | 131200 | Copper Ore Mining—Underground | 5.556% | | | | This class includes employers engaged in underground mining of copper ore. | | | | | Exclusions and References:Employers mainly engaged in custom smelting or refining of copper are included in Class 272300 Copper, Silver, Lead and Zinc Smelting, Refining. | | | | | Primary Activities: | | | | | Copper ore leaching | | | | | Copper ore mining, underground | | | | | Electro won copper production | | | | 131300 | Copper Ore Mining—Surface | 3.436% | | | | This class includes employers engaged in open-cut mining of copper ore. | | | | | Exclusions and References:Employers mainly engaged in custom smelting or refining of copper are included in Class 272300 Copper, Silver, Lead and Zinc Smelting, Refining. | | | | | Primary Activities: | | | | | Copper ore leaching | | | | | Copper ore mining, surface | | | | | Electro won copper production | | | | 131410 | Gold Ore Mining—Underground | 5.523% | | | | This class includes employers engaged in underground mining of gold ores and in beneficiating ore or in the preliminary extraction of gold from ore mined by the same employer by smelting or by extraction of gold from a liquor. | | | | | Exclusions and References:Employers mainly engaged in custom smelting or refining of gold are included in Class 272900 Basic Non-Ferrous Metal Manufacturing nec. | | | | | Primary Activities: | | | | | Gold bullion production from underground mines | | | | | Gold mining from underground mines | | | | | Gold ores roasting and flotation extraction including metallurgical hydro-extraction from underground mines | | | | 131420 | Gold Ore Mining—Surface | 3.070% | | | | This class includes employers engaged in alluvial or open-cut mining of gold ores and in beneficiating ore or in the preliminary extraction of gold from ore mined by the same employer by smelting or by extraction of gold from a liquor. | | | | | Exclusions and References:Employers mainly engaged in custom smelting or refining of gold are included in Class 272900 Basic Non-Ferrous Metal Manufacturing nec. | | | | | Primary Activities: | | | | | Alluvial gold mining | | | | | Eluvial gold mining | | | | | Gold bullion production from surface mining operations | | | | | Gold dredging | | | | | Gold mining, surface or open-cut mines | | | | | Gold ores roasting and flotation extraction including metallurgical hydro-extraction from surface mining operations | | | | | Gold washing or sluicing | | | | | Reworking of mullock heaps or tailings for gold | | | | 131500 | Mineral Sand Mining | 5.905% | | | | This class includes employers engaged in mining mineral sands (except iron sands). | | | | | Primary Activities: | | | | | Ilmenite sand mining | | | | | Leucoxene sand mining | | | | | Mineral sands mining | | | | | Monazite sand mining | | | | | Rutile sand mining | | | | | Synthetic rutile production | | | | | Zircon sand mining | | | | 131610 | Nickel Ore Mining—Underground | 5.588% | | | | This class includes employers engaged in underground mining of nickel ores. | | | | | Primary Activities: | | | | | Nickel ore mining, underground | | | | 131620 | Nickel Ore Mining—Surface | 4.435% | | | | This class includes employers engaged in open-cut mining of nickel ores. | | | | | Primary Activities: | | | | | Nickel ore mining, surface | | | | 131710 | Silver-Lead-Zinc Ore Mining—Underground | 8.228% | | | | This class includes employers engaged in underground mining ores of silver, lead or zinc. | | | | | Exclusions and References:Employers mainly engaged in roasting of sulphide concentrate or in smelting or refining of silver, lead or zinc are included in Class 272300 Copper, Silver, Lead and Zinc Smelting, Refining. | | | | | Primary Activities: | | | | | Lead ore mining, underground | | | | | Silver-lead-zinc ore mining, underground | | | | | Silver ore mining, underground | | | | | Zinc ore mining, underground | | | | 131720 | Silver-Lead-Zinc Ore Mining—Surface | 4.484% | | | | This class includes employers engaged in open-cut mining ores of silver, lead or zinc. | | | | | Exclusions and References:Employers mainly engaged in roasting of sulphide concentrate or in smelting or refining of silver, lead or zinc are included in Class 2723 Copper, Silver, Lead and Zinc Smelting, Refining. | | | | | Primary Activities: | | | | | Lead ore mining, surface | | | | | Silver-lead-zinc ore mining, surface | | | | | Silver ore mining, surface | | | | | Zinc ore mining, surface | | | | 131910 | Other Metal Ore Mining nec—Underground | 5.661% | | | | This class includes employers engaged in underground mining of metallic mineral ores not elsewhere classified. | | | | | Primary Activities: | | | | | Antimony ore mining, underground | | | | | Beryllium ore mining, underground | | | | | Bismuth ore mining, underground | | | | | Iron pyrite mining, underground | | | | | Manganese ore mining, underground | | | | | Metallic ore mining nec, underground | | | | | Molybdenite mining, underground | | | | | Platinum group metals mining, underground | | | | | Tantalite mining, underground | | | | | Tin ore mining, underground | | | | | Tungsten ore mining, underground | | | | | Uranium ore mining, underground | | | | 131920 | Other Metal Ore Mining nec—Surface | 5.710% | | | | This class includes employers engaged in open-cut mining of metallic mineral ores not elsewhere classified. | | | | | Primary Activities: | | | | | Aluminium ore mining, surface | | | | | Antimony ore mining, surface | | | | | Bauxite mining, surface | | | | | Beryllium ore mining, surface | | | | | Bismuth ore mining, surface | | | | | Iron pyrite mining, surface | | | | | Manganese ore mining, surface | | | | | Metallic ore mining nec, surface | | | | | Molybdenite mining, surface | | | | | Platinum group metals mining, surface | | | | | Tantalite mining, surface | | | | | Tin ore mining, surface | | | | | Tungsten ore mining, surface | | | | | Uranium ore mining, surface | |
Subdivision 14 Other Mining
| Column 1 | Column 2 | Column 3 | Column 4 | | Group | Class | Title and Description | Rate | | 141 | | Construction Material Mining | | | | 141100 | Gravel and Sand Quarrying | 4.613% | | | | This class includes employers engaged in quarrying, washing or screening of sand or natural gravel. | | | | | Exclusions and References:Employers mainly engaged in(a) quarrying, crushing or screening crushed or broken stone are included in Class 141900 Construction Material Mining nec; and(b) quarrying silica for industrial purposes are included in Class 142020 Other Mining nec—Surface. | | | | | Primary Activities: | | | | | Pebbles quarrying | | | | | River gravel quarrying, washing or screening | | | | | Rocks, ornamental, gathering | | | | | Sand quarrying, washing or screening | | | | 141900 | Construction Material Mining nec | 3.850% | | | | This class includes employers engaged in quarrying, crushing or screening crushed or broken stone or in quarrying dimension stone or construction materials not elsewhere classified. This class also includes the quarrying of clay, marble, granite, limestone, slate or dolomite for use as a manufacturing input. | | | | | Exclusions and References:Employers mainly engaged in(a) quarrying river gravel are included in Class 141100 Gravel and Sand Quarrying;(b) manufacturing within the same employer non-metallic mineral products (such as bricks, glass, cement, slate paving, cut and polished ornamental stone) are included in the appropriate classes of Division C Manufacturing; and(c) incidental quarrying of earth, soil or filling carried out by the contractor at construction site is primary to the appropriate class in Division E Construction. | | | | | Primary Activities: | | | | | Aggregate quarrying | | | | | Bentonite quarrying | | | | | Blue metal stone quarrying | | | | | Brick shale quarrying | | | | | Building stone quarrying | | | | | Cement clay quarrying | | | | | Chalk quarrying | | | | | Clay quarrying | | | | | Construction materials crushing or screening | | | | | Dimension stone quarrying | | | | | Earth, soil or filling quarrying | | | | | Fuller’s earth quarrying | | | | | Granite quarrying | | | | | Limestone quarrying | | | | | Marble quarrying | | | | | Road fill quarrying | | | | | Sandstone quarrying | | | | | Slate quarrying | | | | | Stone quarrying | | | | | Tile clay quarrying | | | 142 | | Other Mining | | | | 142010 | Other Mining nec—Underground | 5.580% | | | | This class includes employers engaged in underground mining of minerals not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in(a) refining of salt are included in Class 217900 Food Mfg nec;(b) manufacturing synthetic gemstones are included in Class 264020 Non-Metallic Mineral Product Mfg nec;(c) gemstone cutting are included in Class 294100 Jewellery and Silverware Mfg; and(d) all NSW employers undertaking coal mining are required by the Coal Industry Act 2001 to obtain workers compensation insurance with Coal Mines Insurances Pty Ltd. | | | | | Primary Activities: | | | | | Abrasives mining, underground | | | | | Alabaster mining, underground | | | | | Alum mining, underground | | | | | Alunite mining, underground | | | | | Barite mining, underground | | | | | Chrysoprase mining, underground | | | | | Diamond mining, underground | | | | | Diatomite mining, underground | | | | | Fluorspar mining, underground | | | | | Gemstone mining, underground | | | | | Glauconite mining, underground | | | | | Graphite mining, underground | | | | | Gypsum mining, underground | | | | | Jade mining, underground | | | | | Kyanite mining, underground | | | | | Lithium minerals mining, underground | | | | | Magnesite mining, underground | | | | | Mica mining, underground | | | | | Mineral pigments mining nec, underground | | | | | Opal mining, underground | | | | | Phosphate rock mining, underground | | | | | Silica mining (for industrial purposes), underground | | | | | Vermiculite mining, underground | | | | | Zeolite mining, underground | | | | 142020 | Other Mining nec—Surface | 4.711% | | | | This class includes employers engaged in open-cut mining or quarrying of minerals not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in(a) refining of salt are included in Class 217900 Food Mfg nec;(b) manufacturing synthetic gemstones are included in Class 264020 Non-Metallic Mineral Product Mfg nec;(c) gemstone cutting are included in Class 294100 Jewellery and Silverware Mfg; and(d) all NSW employers undertaking coal mining are required by the Coal Industry Act 2001 to obtain workers compensation insurance with Coal Mines Insurances Pty Ltd. | | | | | Primary Activities: | | | | | Abrasives mining, surface | | | | | Alabaster mining, surface | | | | | Alum mining, surface | | | | | Alunite mining, surface | | | | | Barite mining, surface | | | | | Chrysoprase mining, surface | | | | | Diamond mining, surface | | | | | Diatomite mining, surface | | | | | Felspar quarrying, surface | | | | | Flint quarrying, surface | | | | | Fluorspar mining, surface | | | | | Gemstone mining, surface | | | | | Glauconite mining, surface | | | | | Graphite mining, surface | | | | | Green sand mining, surface | | | | | Gypsum mining, surface | | | | | Jade mining, surface | | | | | Kyanite mining, surface | | | | | Lithium minerals mining, surface | | | | | Magnesite mining, surface | | | | | Mica mining, surface | | | | | Mineral pigments mining nec, surface | | | | | Opal mining, surface | | | | | Peat, cutting | | | | | Phosphate rock mining, surface | | | | | Quartz quarrying nec | | | | | Salt harvesting | | | | | Silica mining (for industrial purposes), surface | | | | | Talc quarrying | | | | | Vermiculite mining, surface | | | | | Zeolite mining, surface | |
Subdivision 15 Services to Mining
| Column 1 | Column 2 | Column 3 | Column 4 | | Group | Class | Title and Description | Rate | | 151 | | Exploration | | | | 151100 | Petroleum Exploration (Own Account) | 2.307% | | | | This class includes employers engaged in exploring for crude petroleum and natural gas on their own account. | | | | | Exclusions and References:Employers mainly engaged in undertaking general exploration contracts for petroleum or natural gas are included in Class 151200 Petroleum Exploration Services. | | | | | Primary Activities: | | | | | Own account exploration for petroleum and natural gas | | | | 151200 | Petroleum Exploration Services | 2.307% | | | | This class includes employers engaged in undertaking general exploration contracts for petroleum or natural gas. | | | | | Primary Activities: | | | | | Natural gas exploration on contract | | | | | Petroleum exploration on contract | | | | 151300 | Mineral Exploration (Own Account) | 2.299% | | | | This class includes employers engaged in exploring for minerals (except for crude petroleum or natural gas) on their own account. | | | | | Exclusions and References:Employers mainly engaged in undertaking general exploration contracts for particular minerals or in providing related drilling services are included in Class 151400 Mineral Exploration Services. | | | | | Primary Activities: | | | | | Own account exploration for minerals | | | | 151400 | Mineral Exploration Services | 6.953% | | | | This class includes employers engaged in undertaking general exploration contracts for particular minerals on a contract or fee basis. | | | | | Primary Activities: | | | | | Mineral exploration on contract | | | 152 | | Other Mining Services nec | | | | 152000 | Other Mining Services | 7.059% | | | | This class includes employers engaged in carrying out only part of a mining operation on a fee or contract basis and includes the removal of overburden. This class also includes employers engaged in providing specialist oilfield services. | | | | | Exclusions and References:Employers mainly engaged in(a) carrying out an entire mining operation are classified according to the deposit type;(b) providing geological or geophysical surveying services on a contract or fee basis are included in Class 782200 Surveying Services; and(c) providing ore testing, assaying or similar laboratory type services on a contract or fee basis are included in Class 782900 Technical Services nec. | | | | | Primary Activities: | | | | | Contract mining services | | | | | Drilling and/or blasting services to mines and quarries | | | | | Mine site preparation | | | | | Oil and gas field services nec | | | | | Removal of overburden | |
Division C Manufacturing
This Division includes all employers engaged in manufacturing. In a broad sense manufacturing relates to the physical or chemical transformation of materials or components into new products, whether the work is performed by power driven machines or by hand.
In general the manufacture of parts or components is a primary activity of the same class as the manufacture of the finished product except where the manufacture of parts or components is specifically shown as a primary activity of another class.
Manufacturing also includes the industrial activities of assembly, installation, maintenance and repairing where these activities are not elsewhere classified.
Subdivision 21 Food, Beverage and Tobacco Manufacturing
| Column 1 | Column 2 | Column 3 | Column 4 | | Group | Class | Title and Description | Rate | | 211 | | Meat and Meat Product Manufacturing | | | | 211110 | Abattoirs | 8.196% | | | | This class includes employers engaged in slaughtering and boning animals (except poultry). | | | | | Exclusions and References:Employers mainly engaged in slaughtering poultry are included in Class 211210 Poultry Abattoirs. | | | | | Primary Activities: | | | | | Abattoir operation (except poultry abattoir operation) | | | | 211120 | Meat Packing and Freezing | 8.310% | | | | This class includes employers engaged in boning, freezing or packing fresh meat (except poultry), but does not include employers undertaking any slaughtering of animals. | | | | | Exclusions and References:Employers engaged in(a) slaughtering animals (other than poultry) are included in Class 211110 Abattoirs;(b) packing or freezing poultry meat are included in Class 211220 Poultry Meat Processing; and(c) retailing fresh meat and butchers’ shop operation are included in Class 512100 Fresh Meat, Fish and Poultry Retailing. | | | | | Primary Activities: | | | | | Animal meat packing and freezing (except poultry) | | | | | Beefburgers, frozen, mfg (except precooked) | | | | | Frozen meat mfg (except poultry) | | | | | Meat packing, fresh (except poultry) | | | | 211130 | Meat Processing | 7.319% | | | | This class includes employers engaged in preserving, dehydrating and canning meat (except bacon or ham), but does not include employers undertaking any slaughtering of animals. This class also includes manufacturing meals from abattoir by-products (except from products of poultry slaughtering). | | | | | Exclusions and References:Employers mainly engaged in(a) slaughtering animals (other than poultry) are included in Class 211110 Abattoirs;(b) manufacturing or canning bacon or ham are included in Class 211300 Bacon, Ham and Smallgoods Mfg; and(c) retailing processed meat products are included in the appropriate class in Group 512 Specialised Food Retailing. | | | | | Primary Activities: | | | | | Meat, canned, mfg (except bacon or ham) | | | | | Meat, dehydrated, mfg (except poultry) | | | | | Meat extracts or essences mfg | | | | | Meat mfg (except bacon, ham or uncanned poultry) | | | | | Meat or bone meal mfg (except fish, poultry or whale meal) | | | | 211140 | Animal By-product Processing nec | 3.769% | | | | This class includes employers engaged in rendering lard or tallow and processing animal by-products for use in other manufacturing processes, not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) refined animal oils or fats (except neat’s foot oil) are included in Class 214000 Oil and Fat Mfg; and(b) musical instrument strings or surgical sutures from animal gut are included in Class 294900 Manufacturing nec. | | | | | Primary Activities: | | | | | Animal oils or fats, unrefined, mfg | | | | | Boiling down works | | | | | Bungs, caps or weasands, mfg | | | | | Gut materials, hand or machine split, mfg (for further processing) | | | | | Rendering lard and/or tallow | | | | | Sausage casing, mfg | | | | 211210 | Poultry Abattoirs | 6.368% | | | | This class includes employers engaged in slaughtering poultry and game birds. | | | | | Exclusions and References:Employers mainly engaged in(a) dressing, freezing, packing or canning poultry are included in Class 211220 Poultry Meat Processing; and(b) manufacturing poultry based smallgoods are included in Class 211300 Bacon, Ham and Smallgood Mfg. | | | | | Primary Activities: | | | | | Abattoir operation (poultry) | | | | | Game bird (eg pheasant, quail) slaughtering | | | | 211220 | Poultry Meat Processing | 7.562% | | | | This class includes employers engaged in dressing, freezing or packing poultry and game birds where no slaughtering is undertaken. | | | | | Exclusions and References:Employers engaged in(a) slaughtering poultry are included in Class 211210 Poultry Abattoirs; and(b) manufacturing poultry based smallgoods are included in Class 211300 Bacon, Ham and Smallgood Mfg. | | | | | Primary Activities: | | | | | Croquettes mfg (from poultry meat) | | | | | Frozen poultry mfg | | | | | Meals, poultry offal, mfg | | | | | Poultry meat mfg | | | | | Poultry packing | | | | 211300 | Bacon, Ham and Smallgood Manufacturing | 7.562% | | | | This class includes employers engaged in manufacturing bacon or ham (including canned bacon or ham), smallgoods, or prepared meat (all meat, including beef) products not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in(a) rendering lard are included in Class 211140 Animal By-product Processing;(b) refining lard are included in Class 214000 Oil and Fat Mfg; and(c) manufacturing meat paste (including ham paste) are included in Class 217900 Food Manufacturing nec. | | | | | Primary Activities: | | | | | Bacon mfg | | | | | Corned meat mfg (except canned) | | | | | Croquettes mfg nec | | | | | Ham, canned, cooked green or smoked, mfg | | | | | Hamburgers, precooked, mfg | | | | | Meat, cooked, mfg (except poultry) | | | | | Meat specialities mfg nec | | | | | Pate mfg (except fish) | | | | | Sausages mfg (except canned) | | | | | Smallgoods mfg | | | 212 | | Dairy Product Manufacturing | | | | 212100 | Milk and Cream Processing | 4.427% | | | | This class includes employers engaged in grading, filtering, chilling fresh liquid whole milk or cream, or manufacturing, bottling or cartoning pasteurised liquid whole milk, flavoured liquid whole or skim milk, liquid skim milk, liquid standardised milk, cream, sour cream, cultured buttermilk or yoghurt. | | | | | Exclusions and References:Employers mainly engaged in manufacturing or canning condensed, concentrated or evaporated skim milk, cream or buttermilk, are included in Class 212900 Dairy Product Mfg nec. | | | | | Primary Activities: | | | | | Buttermilk, cultured, mfg | | | | | Cream, pasteurised, mfg (except canned) | | | | | Flavoured liquid whole or skim milk mfg | | | | | Milk, processed liquid, mfg (except condensed, concentrated or evaporated milk, or liquid buttermilk) | | | | | Milk receival or distribution depot operation | | | | | Skim milk, liquid, mfg | | | | | Sour cream mfg | | | | | Standardised liquid milk mfg | | | | | Yoghurt mfg | | | | 212200 | Ice Cream Manufacturing | 4.427% | | | | This class includes employers engaged in manufacturing ice cream or frozen confectionery. | | | | | Exclusions and References:Employers mainly engaged in manufacturing ice cream mixes or milk based soft serve mixes are included in Class 212900 Dairy Product Mfg nec. | | | | | Primary Activities: | | | | | Confections, frozen, mfg | | | | | Ice cream mfg | | | | | Milk ices mfg | | | | | Water ices or fruit ices, frozen, mfg | | | | 212900 | Dairy Product Manufacturing nec | 4.427% | | | | This class includes employers engaged in manufacturing butter, cheese, condensed, concentrated or evaporated milk, milk powder, and dairy products not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in(a) processing liquid milk and cream are included in Class 212100 Milk and Cream Processing; and(b) manufacturing ice cream and frozen confections are included in Class 212200 Ice Cream Mfg. | | | | | Primary Activities: | | | | | Anhydrous milkfat mfg (butteroil) | | | | | Baby foods, milk based, mfg (in powder form) | | | | | Butter mfg (except cocoa butter) | | | | | Buttermilk mfg (except cultured) | | | | | Casein mfg (except hardened) | | | | | Cheese mfg | | | | | Cream, canned, mfg | | | | | Health beverages, infants’ or invalids’ milk based, mfg (in powder form) | | | | | Ice cream mix, liquid or dried, mfg | | | | | Lactose mfg | | | | | Malt extract mfg | | | | | Malted milk powder mfg | | | | | Milk and coffee mixtures, condensed or concentrated, mfg | | | | | Milk based mixes mfg (for soft serves or thick shakes) | | | | | Milk, condensed or evaporated, mfg | | | | | Milk or cream, liquid, canning | | | | | Milk powder mfg | | | | | Milk products mfg nec | | | | | Skim milk based stock feed, dried protein enriched, mfg | | | | | Skim milk, dried, mfg | | | | | Whey or whey powder mfg | | | 213 | | Fruit and Vegetable Processing | | | | 213000 | Fruit and Vegetable Processing | 4.874% | | | | This class includes employers engaged in manufacturing canned, bottled, preserved, quick frozen or dried (except sun-dried) fruit and vegetable products. It includes dehydrated vegetable products, soups, sauces, pickles, and mixed meat and vegetable or cereal products. | | | | | Exclusions and References:Employers mainly engaged in(a) sun-drying fruit are included in the appropriate classes of Group 011 Horticulture and Fruit Growing;(b) manufacturing Worcestershire sauce or potato crisps or similar snack foods are included in Class 217900 Food Mfg nec;(c) manufacturing, canning, bottling or cartoning fruit juices or fruit juice drinks of less than single strength are included in Class 218100 Soft Drink, Cordial and Syrup Mfg;(d) manufacturing wine vinegar are included in Class 218300 Wine Mfg; and(e) packing fresh fruit are included in Class 471500 Fruit and Vegetable Wholesaling. | | | | | Primary Activities: | | | | | Baby foods, canned or bottled, mfg (except milk based) | | | | | Baked beans mfg | | | | | Candied or preserved peel mfg | | | | | Chutneys or relishes mfg | | | | | Coconut, desiccated, mfg | | | | | Dehydrated or evaporated fruit mfg (except sun-dried) | | | | | Fruit canning or bottling | | | | | Fruit drying (except sun-drying) | | | | | Fruit, frozen, mfg | | | | | Fruit juices, single strength or concentrated, mfg | | | | | Fruit pulp, puree or spreads, mfg | | | | | Fruit salad mfg | | | | | Health, invalid or baby foods mfg (cereal based) | | | | | Jam mfg (including conserves, jellies or fruit spreads) | | | | | Mixed meat and cereals, mfg | | | | | Mixed meat and vegetables mfg | | | | | Preserved fruit mfg (except sun-dried) | | | | | Rice preparations, canned, mfg | | | | | Sauces mfg (except Worcestershire sauce) | | | | | Soup mfg | | | | | Spaghetti, canned, mfg | | | | | Vegetable juices or soups mfg | | | | | Vegetables, preserved, mfg (including canned, dehydrated, dried or quick-frozen) | | | | | Vegetable salads mfg | | | | | Vinegar mfg (except wine vinegar) | | | 214 | | Oil and Fat Manufacturing | | | | 214000 | Oil and Fat Manufacturing | 4.752% | | | | This class includes employers engaged in manufacturing crude vegetable or marine oils, fats, cake or meal, margarine, compound cooking oils or fats, blended table or salad oils, or refined or hydrogenated oils or fats not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing unrefined animal oils or fats (except neat’s foot oil) or in rendering tallow or lard are included in Class 211140 Animal By-product Processing; and(b) distilling or refining essential oils are included in Class 254900 Chemical Product Mfg nec. | | | | | Primary Activities: | | | | | Animal oils, refined, mfg | | | | | Cotton linters mfg | | | | | Deodorised vegetable oils mfg | | | | | Edible oils or fats, blended mfg | | | | | Fish or other marine animal oils or meal mfg | | | | | Lard, refined, mfg | | | | | Margarine mfg | | | | | Tallow, refined, mfg | | | | | Vegetable oil, meal or cake mfg | | | 215 | | Flour Mill and Cereal Food Manufacturing | | | | 215100 | Flour Mill Product Manufacturing | 3.826% | | | | This class includes employers engaged in milling flour, (except rice flour) or in manufacturing cereal starch, gluten, starch sugars or arrowroot. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing milled rice, rice flour, meal or offal, hulled or shelled oats, oatmeal for human consumption, prepared cereal breakfast foods or self-raising flour are included in Class 215200 Cereal Food and Baking Mix Mfg;(b) manufacturing prepared animal or bird foods from cereals, or in manufacturing cereal meal, grain offal or crushed grain for use as fodder (from whole grain, except from rice or rye) are included in Class 217400 Prepared Animal and Bird Feed Mfg; and(c) repacking flour or cereal foods are included in Class 471900 Grocery Wholesaling nec. | | | | | Primary Activities: | | | | | Arrowroot mfg | | | | | Atta flour mfg | | | | | Barley meal or flour mfg (for human consumption; except prepared breakfast food) | | | | | Bran, wheaten, mfg (except prepared breakfast food) | | | | | Cornflour mfg | | | | | Dextrin mfg | | | | | Dextrose mfg | | | | | Flour, wheat, mfg (except self-raising flour) | | | | | Glucose mfg | | | | | Gluten mfg | | | | | Pollard mfg (from wheat, barley or rye) | | | | | Rye flour, meal or offal mfg (except prepared breakfast food) | | | | | Sausage binder or similar meal mfg (from wheat) | | | | | Semolina mfg | | | | | Starch mfg | | | | | Starch sugars mfg | | | | | Wheat germ mfg | | | | | Wheat meal mfg (for human consumption; except prepared breakfast food) | | | | 215200 | Cereal Food and Baking Mix Manufacturing | 3.931% | | | | This class includes employers engaged in manufacturing prepared cereal breakfast foods, pasta, milled rice, rice flour, meal or offal, hulled or shelled oats, oatmeal for human consumption, self-raising flour, prepared baking mixes, jelly crystals or custard powder. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing prepared animal or bird foods from cereals, or in manufacturing cereal meal, grain offal or crushed grain for use as fodder (from whole grain, except from rice or rye) are included in Class 217400 Prepared Animal and Bird Feed Mfg; and(b) repacking cereal food products are included in Class 471900 Grocery Wholesaling nec. | | | | | Primary Activities: | | | | | Baking mixes, prepared, mfg | | | | | Baking powder mfg | | | | | Batter mixes mfg | | | | | Bread dough, frozen, mfg | | | | | Bread mixes, dry, mfg | | | | | Cake mixes mfg | | | | | Cereal breakfast foods, prepared, mfg | | | | | Cereal foods mfg nec | | | | | Crumbs mfg (made from cereal food; except biscuit or bread-crumbs) | | | | | Custard powder mfg | | | | | Desserts, prepared, mfg (in dry form) nec | | | | | Farina mfg | | | | | Jelly crystals mfg | | | | | Milled rice mfg | | | | | Oatmeal mfg (for human consumption) | | | | | Oats, hulled or shelled, mfg | | | | | Oats, kilned or unkilned, mfg | | | | | Pasta mfg | | | | | Pastry dough, frozen mfg | | | | | Pastry mixes mfg | | | | | Pizza mix mfg | | | | | Rice flour, meal or offal mfg | | | | | Rice mfg (except fried) | | | | | Sago mfg | | | | | Scone mixes mfg | | | | | Self-raising flour mfg | | | | | Tapioca mfg | | | 216 | | Bakery Product Manufacturing | | | | 216100 | Bread Manufacturing | 3.785% | | | | This class includes employers engaged in manufacturing bread. | | | | | Exclusions and References:Employers mainly engaged in(a) selling to the public bread baked on the same premises are included in Class 512400 Bread and Cake Retailing; and(b) manufacturing unleavened bread are included in Class 216300 Biscuit Mfg. | | | | | Primary Activities: | | | | | Bread bakery operation | | | | | Breadcrumbs mfg | | | | | Bread rolls mfg | | | | | Fruit loaf mfg | | | | | Leavened bread mfg | | | | 216200 | Cake and Pastry Manufacturing | 6.125% | | | | This class includes employers engaged in manufacturing cakes, pastries, pies or similar bakery products (including canned or frozen bakery products). | | | | | Exclusions and References:Employers mainly engaged in selling cakes or pastries, produced on their premises, directly to the general public are included in Class 512400 Bread and Cake Retailing. | | | | | Primary Activities: | | | | | Cake icing or decorating | | | | | Cakes or pastries mfg | | | | | Crumpets mfg | | | | | Doughnuts mfg | | | | | Fruit or yoghurt slices, mfg | | | | | Meat pies mfg | | | | | Pastry mfg (except frozen pastry dough) | | | | | Pies mfg | | | | | Plum pudding mfg | | | | 216300 | Biscuit Manufacturing | 3.769% | | | | This class includes employers engaged in manufacturing biscuits (including unleavened bread). | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing dog biscuits are included in Class 217400 Prepared Animal and Bird Feed Mfg; and(b) manufacturing hot bake biscuits or cookies for sale on the same premises to the public are included in Class 512400 Bread and Cake Retailing. | | | | | Primary Activities: | | | | | Biscuit crumbs mfg | | | | | Biscuits mfg (except dog biscuits) | | | | | Ice cream cones or wafers mfg | | | | | Rusks mfg | | | | | Unleavened bread mfg | | | 217 | | Other Food Manufacturing | | | | 217100 | Sugar Manufacturing | 4.622% | | | | This class includes employers engaged in manufacturing raw or refined sugar, or molasses. | | | | | Primary Activities: | | | | | Brown sugar mfg | | | | | Cane syrup mfg | | | | | Caster sugar mfg | | | | | Icing sugar mfg | | | | | Icing sugar mixture mfg | | | | | Molasses mfg | | | | | Sugar mfg | | | | | Treacle mfg | | | | 217200 | Confectionery Manufacturing | 4.622% | | | | This class includes employers engaged in manufacturing confectionery, chocolate or cocoa products, with or without sugar. | | | | | Primary Activities: | | | | | Chewing gum mfg | | | | | Chocolate mfg | | | | | Cocoa butter mfg | | | | | Cocoa products mfg | | | | | Confectionery mfg | | | | | Crystallised or glace fruit mfg | | | | | Drinking chocolate mfg | | | | | Licorice candy mfg | | | | | Marshmallows mfg | | | | | Marzipan mfg | | | | | Nuts, candied, mfg | | | | | Popcorn, candied, mfg | | | | 217300 | Seafood Processing | 4.622% | | | | This class includes employers engaged in processing fish or other seafoods. This class also includes employers engaged in operating vessels which process but do not catch fish or other seafoods. | | | | | Exclusions and References:Employers mainly engaged in(a) operating vessels which both catch and process fish or other seafoods are included in the appropriate classes in Group 041 Marine Fishing; and(b) freezing whole fin fish, or shelling or freezing oysters or bottling oysters in brine are included in Class 471400 Fish Wholesaling. | | | | | Primary Activities: | | | | | Crustaceans, processed, mfg (including cooked and/or frozen) nec | | | | | Fish, canned, mfg | | | | | Fish cleaning or filleting | | | | | Fish, dried or smoked, mfg | | | | | Fish fillet mfg | | | | | Fish loaf or cake mfg | | | | | Fish paste mfg | | | | | Fish pate mfg | | | | | Molluscs, processed, mfg (including shelled; except oysters) | | | | | Oysters, canned, mfg | | | | | Scallops, preserved, mfg | | | | | Seafoods, canned, mfg | | | | | Seafoods, preserved, mfg | | | | 217400 | Prepared Animal and Bird Feed Manufacturing | 4.622% | | | | This class includes employers engaged in manufacturing prepared animal or bird feed, including cereal meal, grain offal or crushed grain for use as fodder (from whole grain, except from rice or rye). | | | | | Exclusions and References:Employers mainly engaged in(a) slaughtering animals for pet food are included in Class 211110 Abattoirs or 211210 Poultry Abattoirs;(b) boning, freezing or packing fresh meat are included in Class 221120 Meat Packing and Freezing;(c) manufacturing animal feeds prepared from dried skim milk powder are included in Class 212900 Dairy Product Mfg nec;(d) manufacturing crushed rye, or rye flour, meal or offal for use as fodder are included in Class 215100 Flour Mill Product Mfg; and(e) manufacturing crushed rice, or rice flour, meal or offal for use as fodder are included in Class 215200 Cereal Food and Baking Mix Mfg. | | | | | Primary Activities: | | | | | Animal feed, prepared, mfg (except uncanned meat or bone meal or protein enriched skim milk powder) | | | | | Animal food, canned, mfg | | | | | Bird feed mfg | | | | | Cattle lick mfg | | | | | Cereal meal mfg (for fodder; except from rice or rye) | | | | | Chaff mfg | | | | | Crushed grain mfg (including mixed; for fodder) | | | | | Dehydrated lucerne mfg | | | | | Dog biscuits mfg | | | | | Fodder, prepared, mfg | | | | | Grain offal mfg (for fodder; except from rice or rye) | | | | | Lucerne cubes mfg | | | | | Lucerne meal mfg | | | | | Pet food, canned, mfg | | | | | Poultry feed, prepared, mfg | | | | | Salt lick, mfg | | | | | Sheep lick mfg | | | | 217900 | Food Manufacturing nec | 4.622% | | | | This class includes employers engaged in manufacturing food products not elsewhere classified (including snack foods and prepared meals). | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing sugar are included in Class 217100 Sugar Mfg;(b) refining salt for industrial purposes are included in Class 253500 Inorganic Industrial Chemical Mfg nec;(c) egg pulping or drying are included in Class 471900 Grocery Wholesaling nec; and(d) blending or packing tea are included in Class 471900 Grocery Wholesaling nec. | | | | | Primary Activities: | | | | | Coffee mfg | | | | | Corn chips mfg | | | | | Dessert mixes, liquid, mfg | | | | | Flavoured water packs mfg (for freezing into flavoured ice) | | | | | Flavourings, food, mfg | | | | | Food colourings mfg | | | | | Food dressings mfg | | | | | Food mfg nec | | | | | Ginger product mfg (except confectionery) | | | | | Herbs, processed, mfg | | | | | Honey, blended, mfg | | | | | Hop extract, concentrated, mfg | | | | | Ice mfg (except dry ice) | | | | | Meat or ham pastes mfg | | | | | Nut foods mfg (except candied) | | | | | Pearl barley mfg | | | | | Potato crisps mfg | | | | | Pre-prepared meals mfg nec | | | | | Pretzels mfg | | | | | Rice preparations mfg nec | | | | | Salt, cooking or table, mfg | | | | | Savoury specialities mfg | | | | | Seasonings, food, mfg | | | | | Soya bean concentrates, isolates or textured protein mfg | | | | | Spices mfg | | | | | Taco, tortilla and tostada shells mfg | | | | | Tea mfg | | | | | Yeast or yeast extract mfg | | | 218 | | Beverage and Malt Manufacturing | | | | 218100 | Soft Drink, Cordial and Syrup Manufacturing | 3.314% | | | | This class includes employers engaged in manufacturing, canning or bottling aerated or carbonated soft drinks, cordials, concentrated cordials, fruit juices or fruit juice drinks of less than single strength, syrups or non-alcoholic brewed beer or cider. | | | | | Exclusions and References:Employers mainly engaged in manufacturing, canning or bottling single strength or concentrated fruit juices are included in Class 213000 Fruit and Vegetable Processing. | | | | | Primary Activities: | | | | | Beer, non-alcoholic, mfg | | | | | Carbonated waters or cordials mfg | | | | | Cider, non-alcoholic, mfg | | | | | Cordial mfg | | | | | Fruit juices or fruit juice drinks mfg (less than single strength) | | | | | Mineral water mfg | | | | | Perry, non-alcoholic, mfg | | | | | Powder flavours mfg (for soft drinks) | | | | | Soda water mfg | | | | | Soft drink mfg | | | | | Soft drink mix, powdered, mfg | | | | | Syrup (chocolate, vanilla, etc) mfg | | | | | Syrup, fruit, mfg | | | | | Tonic water mfg | | | | 218200 | Beer and Malt Manufacturing | 3.030% | | | | This class includes employers engaged in manufacturing, bottling or canning beer, ale, stout or porter, or manufacturing malt. | | | | | Exclusions and References:Employers mainly engaged in manufacturing malt extract or malted milk powder are included in Class 212900 Dairy Product Mfg nec. | | | | | Primary Activities: | | | | | Barley malt mfg | | | | | Beer mfg (except non-alcoholic beer) | | | | | Malt mfg (except malt extract) | | | | | Oaten malt mfg | | | | | Porter mfg | | | | | Wheaten malt mfg | | | | 218300 | Wine Manufacturing | 3.428% | | | | This class includes employers engaged in manufacturing or blending of wine, fermented cider or wine vinegar, or alcoholic beverages not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in bottling (but not blending) wine, and other alcoholic beverages not elsewhere classified are included in Class 471700 Liquor Wholesaling. | | | | | Primary Activities: | | | | | Alcoholic beverages mfg nec | | | | | Carbonated wines mfg | | | | | Cider, alcoholic, mfg | | | | | Fortified wines mfg | | | | | Mead mfg | | | | | Perry, alcoholic, mfg | | | | | Sparkling wines mfg | | | | | Unfortified wines mfg | | | | | Vinegar, wine, mfg | | | | | Wine making residue mfg | | | | | Wine mfg | | | | | Wine based fruit drinks “coolers” mfg | | | | 218400 | Spirit Manufacturing | 3.468% | | | | This class includes employers engaged in manufacturing or blending fortifying spirits or potable spirits. | | | | | Exclusions and References:Employers mainly engaged in bottling (but not blending) spirits are included in Class 471700 Liquor Wholesaling. | | | | | Primary Activities: | | | | | Distillery residue mfg | | | | | Fortifying spirits mfg | | | | | Liqueurs mfg | | | | | Spirits based mixed drinks mfg | | | | | Spirits, potable, mfg nec | | | 219 | | Tobacco Product Manufacturing | | | | 219000 | Tobacco Product Manufacturing | 2.023% | | | | This class includes employers engaged in manufacturing cigarettes, cigars, smoking or chewing tobacco, snuff or in redrying tobacco leaf. | | | | | Exclusions and References:Employers mainly engaged in drying (except redrying) tobacco leaf are included in Class 016900 Crop and Plant Growing nec. | | | | | Primary Activities: | | | | | Chewing tobacco mfg | | | | | Cigarettes mfg | | | | | Cigars mfg | | | | | Pipe tobacco mfg | | | | | Snuff mfg | | | | | Tobacco leaf redrying | | | | | Tobacco mfg | |
Subdivision 22 Textile, Clothing, Footwear and Leather Manufacturing
| Column 1 | Column 2 | Column 3 | Column 4 | | Group | Class | Title and Description | Rate | | 221 | | Textile Fibre, Yarn and Woven Fabric Manufacturing | | | | 221100 | Wool Scouring | 4.670% | | | | This class includes employers engaged in scouring, carbonising, carding or combing of wool or in manufacturing unspun wool tops. | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) synthetic fibre tops are included in Class 221200 Synthetic Fibre Textile Mfg; and(b) fellmongered or slipe wool are included in Class 226100 Leather Tanning and Fur Dressing. | | | | | Primary Activities: | | | | | Lanolin mfg (except toilet lanolin) | | | | | Noils, wool, mfg | | | | | Scoured wool mfg | | | | | Tops, unspun wool, mfg | | | | | Wool grease mfg | | | | | Wool, carded or combed, mfg | | | | 221200 | Synthetic Fibre Textile Manufacturing | 4.663% | | | | This class includes employers engaged in manufacturing continuous fibre filament, fibre staple or yarns, tyre cord yarn or fabric or woven fabrics from those yarns or mixed yarns predominantly of manufactured fibres or household textile goods from synthetic fibre fabrics woven at the same employers. This class also includes employers engaged in manufacturing elastic or elastomeric yarns or threads or fabrics. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing household textiles or mass-produced curtains from fabrics not woven at the same employer are included in Class 222100 Made-Up Textile Product Mfg;(b) manufacturing textile floor coverings are included in Class 222200 Textile Floor Covering Mfg;(c) manufacturing glass fibres are included in Class 264010 Fibreglass Insulation Products Manufacturing; and(d) making and installing curtains (except shower curtains) are included in Class 522300 Fabric and Other Soft Good Retailing. | | | | | Primary Activities: | | | | | Fabrics, woven, mfg (elastic or elastomeric) | | | | | Fabrics, woven, mfg (wholly or predominantly of synthetic fibres) | | | | | Fibreglass fabrics mfg | | | | | Fibreglass, mats, mfg | | | | | Fibres mfg (except glass fibres) | | | | | Filament, continuous fibres, mfg | | | | | Household textile goods mfg (of synthetic fibre fabrics woven at the same unit) | | | | | Lacing, woven, mfg | | | | | Tyre cord yarns or fabrics, synthetic fibre, mfg | | | | | Yarns, discontinuous, mfg (wholly or predominantly of synthetic fibres) | | | | | Yarns, elastic or elastomeric, mfg | | | | 221300 | Cotton Textile Manufacturing | 4.906% | | | | This class includes employers engaged in manufacturing yarns or woven fabrics, wholly or predominantly of cotton, flax or silk, sewing threads or household textile goods from fabrics wholly or predominantly of cotton, flax or silk, woven at the same employers. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing household textile goods or curtains from fabrics not woven at the same employer are included in Class 222100 Made-Up Textile Product Mfg;(b) manufacturing textile floor coverings are included in Class 222200 Textile Floor Covering Mfg; and(c) making and installing curtains (except shower curtains) are included in Class 522300 Fabric and Other Soft Good Retailing. | | | | | Primary Activities: | | | | | Cotton sewing threads mfg | | | | | Household textile goods mfg (of cotton fabrics woven at the same unit) | | | | | Tow mfg (from flax, hemp or jute) | | | | | Tyre cord yarns or fabrics, cotton, mfg | | | | | Woven fabrics, cotton, mfg | | | | | Yarns, cotton, flax or silk, mfg | | | | 221400 | Wool Textile Manufacturing | 4.800% | | | | This class includes employers engaged in manufacturing yarns or woven fabrics wholly or predominantly of wool, or household textile goods from fabrics woven at the same employers. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing household textile goods or mass-produced curtains from fabrics not woven at the same employer are included in Class 222110 Textile Product Mfg;(b) manufacturing textile floor coverings are included in Class 222200 Textile Floor Covering Mfg; and(c) making and installing curtains are included in Class 522300 Fabric and Other Soft Good Retailing. | | | | | Primary Activities: | | | | | Household textile goods mfg (woollen or mohair fabrics woven at the same unit) | | | | | Woven fabrics, woollen or worsted wool, mfg | | | | | Yarns, woollen, mfg | | | | 221500 | Textile Finishing | 4.663% | | | | This class includes employers engaged in bleaching, dyeing, printing, pleating or other finishing of yarns, threads, fabrics or other textiles on a fee or commission basis using client supplied materials or materials which are purchased or transferred in from other employers. | | | | | Exclusions and References:Employers engaged in(a) textile finishing of materials which are produced at the same employers are included, according to type of textiles in Class 221200 Synthetic Fibre Textile Mfg, 221300 Cotton Textile Mfg or 221400 Wool Textile Mfg; and(b) screen printing are included in Class 241210 Printing. | | | | | Primary Activities: | | | | | Label, printed cloth, mfg | | | | | Textile printing (on commission or fee basis) | | | 222 | | Textile Product Manufacturing | | | | 222110 | Made-up Textile Product Manufacturing | 4.630% | | | | This class includes employers engaged in manufacturing household textile goods from fabrics not woven by the same employers, such as curtains, canvas blinds, tents, tarpaulins, other canvas goods or related materials not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing textile furniture covers are included in Class 222120 Furniture Upholstery and Covers Manufacturing;(b) blinds and awnings made from textiles other than canvas are included in Class 222130 Non-canvas Textile Blind and Awning Mfg;(c) manufacturing textile floor coverings are included in Class 222200 Textile Floor Covering Mfg;(d) manufacturing canvas bags for packaging goods are included in Class 222900 Other Textile Product Mfg nec;(e) manufacturing canvas suitcases, trunks or similar containers are included in Class 226200 Leather and Leather Substitute Product Mfg;(f) manufacturing electric blankets in Class 285100 Household Appliance Mfg; and(g) installing curtains are included in Class 522300 Fabric and Other Soft Good Retailing. | | | | | Primary Activities: | | | | | Animal rugs mfg | | | | | Awnings, canvas, mfg | | | | | Bed linen mfg | | | | | Blinds, canvas mfg | | | | | Canvas goods mfg nec | | | | | Curtains mfg (from fabrics not woven at the same unit) | | | | | Flags or banners, mfg | | | | | Hose, canvas, mfg | | | | | Household textile goods mfg nec | | | | | Life jackets mfg | | | | | Motor vehicle covers, textile, mfg | | | | | Parachutes mfg | | | | | Sleeping bags mfg | | | | | Soft furnishings mfg (from fabrics not woven at the same unit) | | | | | Tents mfg (except oxygen tents or toy tents) | | | | | Waterbags, textile, mfg | | | | 222120 | Furniture Upholstery and Covers Manufacturing | 3.981% | | | | This class includes employers engaged in upholstering and reupholstering furniture not manufactured by the same employer and employers engaged in manufacturing textile furniture covers. This class also includes sail-making. | | | | | Exclusions and References:Employers mainly engaged in manufacturing upholstered furniture are included in Class 292100 Wooden Furniture and Upholstered Seat Manufacturing. | | | | | Primary Activities: | | | | | Cushion, mfg | | | | | French polishing (where furniture is manufactured elsewhere) | | | | | Furniture covers—loose, mfg | | | | | Furniture staining and/or surface coating (where furniture is manufactured elsewhere) | | | | | Pillow or cushion, mfg | | | | | Reupholstering furniture | | | | | Sails, mfg | | | | | Seat covers, textile, mfg | | | | | Upholstering furniture (where furniture is manufactured elsewhere) | | | | 222130 | Non-canvas Textile Blind and Awning Manufacturing | 3.639% | | | | This class includes employers engaged in manufacturing blinds and awnings from textiles other than canvas. | | | | | Exclusions and References:Employers mainly engaged in manufacturing canvas awnings and blinds are included in Class 222110 Made-up Textile Product Mfg. | | | | | Primary Activities: | | | | | Awnings, textile, mfg, other than canvas | | | | | Blinds, textile, mfg (incl plastic coated), other than canvas | | | | 222200 | Textile Floor Covering Manufacturing | 3.818% | | | | This class includes employers engaged in manufacturing carpets, rugs or other textile floor coverings. This class also includes employers engaged in manufacturing felt or felt products (except clothing), mats or matting of jute or twisted rags. | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) felt headwear are included in Class 224900 Other Clothing Mfg nec;(b) rubber floor coverings or underlays are included in Class 255900 Other Rubber Product Mfg nec; and(c) grass, sisal or coir mats or matting are included in Class 294900 Manufacturing nec. | | | | | Primary Activities: | | | | | Felt mfg | | | | | Floor coverings, textile, mfg | | | | | Floor rugs, textile, mfg | | | | | Underfelt mfg | | | | 222300 | Rope, Cordage and Twine Manufacturing | 4.037% | | | | This class includes employers engaged in manufacturing rope, cordage, twine, net or related products from natural or synthetic fibres. | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) tyre cord yarns or fabrics of synthetic fibres are included in Class 221200 Synthetic Fibre Textile Mfg;(b) tyre cord yarns or fabrics of cotton are included in Class 221300 Cotton Textile Mfg; and(c) wire ropes or cables are included in Class 276200 Spring and Wire Product Mfg. | | | | | Primary Activities: | | | | | Cable mfg (from natural or synthetic fibres) | | | | | Cord mfg (except wire rope or tyre cord) | | | | | Cordage mfg | | | | | Fish net mfg | | | | | Nets mfg nec | | | | | Netting, textile, mfg | | | | | Rope mfg (except wire rope) | | | | | String mfg (except paper string) | | | | 222900 | Other Textile Product Manufacturing nec | 3.850% | | | | This class includes employers engaged in manufacturing textile products not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) printed textile labels are included in Class 221500 Textile Finishing; and(b) textile suitcases and similar containers are included in Class 226200 Leather and Leather Substitute Product Mfg. | | | | | Primary Activities: | | | | | Bags or sacks, textile or canvas, mfg (for packaging) | | | | | Binding, textile, mfg | | | | | Cleaning cloth mfg (from purchased rags) | | | | | Embroidered fabrics mfg | | | | | Fabrics mfg nec | | | | | Flock mfg | | | | | Hemp products mfg nec | | | | | Hessian goods mfg nec | | | | | Kapok mfg | | | | | Labels, woven cloth, mfg | | | | | Shade cloth, mfg | | | | | Textile products mfg nec | | | 223 | | Knitting Mills | | | | 223100 | Hosiery Manufacturing | 3.988% | | | | This class includes employers engaged in manufacturing hosiery. | | | | | Primary Activities: | | | | | Pantihose mfg | | | | | Socks mfg | | | | | Stockings mfg | | | | | Tights mfg | | | | 223200 | Cardigan and Pullover Manufacturing | 4.004% | | | | This class includes employers engaged in manufacturing knitted cardigans, pullovers or similar garments. | | | | | Primary Activities: | | | | | Custom knitting of pullovers or cardigans | | | | | Jackets, knitted, mfg | | | | | Sweaters, knitted, mfg | | | | | Twin sets, knitted, mfg | | | | | Waistcoats, knitted, mfg | | | | 223900 | Knitting Mill Product Manufacturing nec | 4.045% | | | | This class includes employers engaged in manufacturing knitted or crocheted fabrics or knitted clothing nec from fabrics knitted at the same employers. | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) cardigans and pullovers or custom knitting of cardigans and pullovers are included in Class 223200 Cardigan and Pullover Mfg; and(b) knitted clothing from fabrics not knitted at the same employer are included in the appropriate classes in Group 224 Clothing Mfg. | | | | | Primary Activities: | | | | | Crocheted fabrics mfg | | | | | Knitted fabrics mfg | | | | | Outerwear, knitted, mfg (from fabrics knitted at the same unit except hosiery, cardigans or pullovers) | | | | | Sleepwear, knitted, mfg (from fabrics knitted at the same unit) | | | | | Swimwear, knitted, mfg (from fabrics knitted at the same unit) | | | | | Underwear, knitted, mfg (from fabrics knitted at the same unit; except hosiery) | | | 224 | | Clothing Manufacturing | | | | 224100 | Men’s and Women’s Clothing Manufacturing | 4.110% | | | | This class includes employers engaged in manufacturing men’s, boys’, women’s or girls’ outerwear from purchased or transferred in materials, except headwear, footwear or garments made from leather or fur. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing unique garments to a client’s individual order are included in Class 224200 Tailoring and Dress-making;(b) manufacturing clothing from fabrics knitted at the same employer are included in Class 223900 Knitting Mill Product Mfg nec;(c) manufacturing leather or fur garments or waterproof headwear are included in Class 224900 Other Clothing Mfg nec; and(d) manufacturing footwear are included in Class 225000 Footwear Mfg. | | | | | Primary Activities: | | | | | Blouses mfg (except from fabrics knitted at the same unit) | | | | | Clothing, plastic or rubber, mfg (except headwear or footwear) | | | | | Coats or jackets, men’s or boys’, mfg (except from fabrics knitted at the same unit or from fur or leather) | | | | | Coats or jackets mfg (except from fabrics knitted at the same unit or from fur, leather, plastic or rubber) | | | | | Dust coats mfg | | | | | Jeans, men’s or boys’, mfg | | | | | Jeans, women’s or girls’, mfg | | | | | Outerwear, women’s or girls’, mfg (except from fabrics knitted at the same unit or from fur, leather, plastic or rubber) | | | | | Overalls, mfg | | | | | Shorts, men’s or boys’, mfg | | | | | Suits, men’s or boys’, mfg (except from leather) | | | | | Suits, women’s or girls’, mfg (except from fabrics knitted at the same unit or from leather or plastic) | | | | | Trousers, men’s or boys’, mfg | | | | | Tunics, women’s or girls’, mfg | | | | | Uniforms, men’s or boys’, mfg | | | | | Uniforms, women’s or girls’, mfg | | | | | Waterproof clothing mfg (except headwear, footwear or leather clothing) | | | | | Wet suits mfg | | | | 224200 | Tailoring and Dress-making | 4.110% | | | | This class includes employers engaged in producing made-to-order garments and accessories to a client’s individual order. This class also includes tailoring and clothing repair and alteration services. | | | | | Exclusions and References:Employers engaged in manufacturing clothing in volume (ie more than one in the same fabric and design) are included in Class 224100 Men’s and Women’s Clothing Manufacturing. | | | | | Primary Activities: | | | | | Clothing alterations and/or repairs | | | | | Dress-making, made to order | | | | | Invisible mending | | | | | Tailoring | | | | 224300 | Sleepwear, Underwear and Baby Clothing Manufacturing | 4.110% | | | | This class includes employers engaged in manufacturing foundation garments, underwear, sleepwear or baby clothing from purchased or transferred in materials. | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) unique garments to a client’s individual order are included in Class 224200 Tailoring and Dress-making; and(b) clothing from fabrics knitted at the same employer are included in the appropriate classes in Group 223 Knitting Mills. | | | | | Primary Activities: | | | | | Brassieres mfg | | | | | Corsets mfg | | | | | Foundation garments mfg | | | | | Girdles mfg | | | | | Baby clothing mfg (except from fabrics knitted at the same unit) | | | | | Sleepwear mfg (except from fabrics knitted at the same unit) | | | | | Underwear mfg (except from fabrics knitted at the same unit) | | | | 224900 | Other Clothing Manufacturing nec | 3.850% | | | | This class includes employers engaged in manufacturing headwear, fur or leather clothing, clothing or clothing accessories not elsewhere classified. This class also includes employers engaged in providing clothing trade services such as hem stitching, basque knitting or buttonholing. | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) unique garments to a client’s individual order are included in Class 224200 Tailoring and Dress-making;(b) rubber gloves or bathing caps are included in Class 255900 Other Rubber Product Mfg nec;(c) sports gloves are included in Class 294200 Toy and Sporting Good Mfg; and(d) other than simple safety headwear (eg welding masks, gas masks, smoke helmets) are included in appropriate classes elsewhere. | | | | | Primary Activities: | | | | | Belts mfg (for clothing) | | | | | Clothing accessories mfg nec | | | | | Clothing mfg nec | | | | | Clothing, leather, mfg | | | | | Clothing, fur, mfg | | | | | Gloves mfg (except sports or rubber) | | | | | Handkerchiefs mfg | | | | | Hats mfg | | | | | Headwear mfg (except bathing caps) | | | | | Helmets mfg | | | | | Laces mfg (for footwear) | | | | | Leather suits, coats or uniforms mfg | | | | | Swimwear mfg (except from fabrics knitted at the same unit) | | | | | Ties mfg | | | 225 | | Footwear Manufacturing | | | | 225000 | Footwear Manufacturing | 4.265% | | | | This class includes employers engaged in manufacturing footwear or footwear components. | | | | | Primary Activities: | | | | | Boots mfg | | | | | Footwear components mfg | | | | | Footwear mfg (incl Safety or protective footwear) | | | | | Sandals mfg | | | | | Shoes mfg | | | | | Slippers mfg | | | | | Thongs, rubber, mfg | | | 226 | | Leather and Leather Product Manufacturing | | | | 226100 | Leather Tanning and Fur Dressing | 4.727% | | | | This class includes employers engaged in tanning, currying, dressing, finishing, dyeing, embossing or japanning leather, animal skins or fur. This class also includes employers engaged in production of fellmongered wool, pelt or slipe wool. | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) fur or leather clothing are included in Class 224900 Other Clothing Mfg nec; and(b) leather and substitute products not elsewhere classified are included in Class 226200 Leather and Leather Substitute Product Mfg. | | | | | Primary Activities: | | | | | Fellmongered wool mfg | | | | | Fur dressing or dyeing | | | | | Hide pickling, wet blueing, tanning, currying, dressing, finishing or dyeing | | | | | Leather mfg | | | | | Leather tanning | | | | | Skin pickling, tanning, currying, dressing, finishing or dyeing | | | | | Slipe or skin wool mfg | | | | 226200 | Leather and Leather Substitute Product Manufacturing | 4.427% | | | | This class includes employers engaged in manufacturing products of leather or leather substitutes (except footwear or leather clothing) such as machine belting, industrial packing, suitcases, handbags, wallets or similar products, saddlery or harnesses. | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) textile or canvas bags for packaging are included in Class 222900 Other Textile Product Mfg nec;(b) fur or leather clothing are included in Class 224900 Other Clothing Mfg nec; and(c) footwear are included in Class 225000 Footwear Mfg. | | | | | Primary Activities: | | | | | Bags, leather or leather substitute, mfg | | | | | Handbags, ladies’, mfg (incl metal mesh handbags) | | | | | Harness mfg | | | | | Leather or leather substitute goods mfg nec | | | | | Leather packing, industrial, mfg | | | | | Machine belting, leather or leather substitute, mfg | | | | | Saddles mfg | | | | | Suitcases mfg | | | | | Toys, leather or fur, mfg | | | | | Wallets mfg (incl metal mesh wallets) | |
Subdivision 23 Wood and Paper Product Manufacturing
| Column 1 | Column 2 | Column 3 | Column 4 | | Group | Class | Title and Description | Rate | | 231 | | Log Sawmilling and Timber Dressing | | | | 231100 | Log Sawmilling | 10.827% | | | | This class includes employers engaged in producing rough sawn timber, sleepers, palings, scantlings, etc, resawn timber from logs sawn at the same employers. This class also includes chemical preservation of rough timber or logs produced in the same employer. | | | | | Exclusions and References:Employers mainly engaged in(a) hewing or rough shaping mine timbers, posts, railway sleepers, etc, or cutting firewood in forests are included in Class 030220 Hardwood and Other Timber Logging;(b) manufacturing softwood or hardwood woodchips are included in Class 231200 Wood Chipping;(c) kiln drying or seasoning timber are included in Class 231300 Timber Resawing and Dressing;(d) chemically preserving timber from purchased or transferred in as logs or sawn timber or in producing timber shingles are included in Class 232902 Other Wood Product Mfg nec; and(e) both cutting and retailing firewood are included in Class 525900 Retailing nec. | | | | | Primary Activities: | | | | | Bark, ground, mfg | | | | | Shook mfg (for containers) | | | | | Timber, resawn, mfg (from logs sawn at the same unit) | | | | | Timber, rough sawn, mfg | | | | 231200 | Wood Chipping | 8.642% | | | | This class includes employers engaged in manufacturing softwood and hardwood woodchips. | | | | | Primary Activities: | | | | | Hardwood woodchip mfg | | | | | Softwood woodchip mfg | | | | 231300 | Timber Resawing and Dressing | 8.472% | | | | This class includes employers engaged in producing dressed timber such as floorboards, weatherboards or mouldings, resawn timber from timber already sawn at other employers, or in kiln drying or seasoning timber. | | | | | Exclusions and References:Employers mainly engaged in chemically preserving timber from purchased or transferred in logs or sawn timber are included in Class 232920 Other Wood Product Mfg nec. | | | | | Primary Activities: | | | | | Building timber, dressed, mfg | | | | | Dressed timber or mouldings mfg | | | | | Dressed timber, kiln dried or seasoned, mfg | | | 232 | | Other Wood Product Manufacturing | | | | 232100 | Plywood and Veneer Manufacturing | 4.646% | | | | This class includes employers engaged in manufacturing plywood and veneers. | | | | | Primary Activities: | | | | | Cores, plywood or veneer mill, mfg | | | | | Plywood mfg | | | | | Veneer or veneer sheets, wooden, mfg | | | | 232200 | Fabricated Wood Manufacturing | 4.557% | | | | This class includes employers engaged in manufacturing particle boards, chip boards, other fabricated boards of wood, or laminations of timber and non-timber materials (including decorative plastic laminates on boards or other substrates). | | | | | Primary Activities: | | | | | Cellular wood panels mfg (except doors) | | | | | Chip board mfg | | | | | Corestock mfg | | | | | Fabricated boards, wooden, mfg | | | | | Hardboard mfg | | | | | Particle board mfg | | | | | Resin-bonded board mfg (of wood chips, wood particles, wood wool or sawdust) | | | | | Softboard mfg | | | | 232300 | Wooden Structural Component Manufacturing | 4.597% | | | | This class includes employers engaged in manufacturing wooden structural fittings, wooden components for prefabricated wooden buildings, wooden or wooden framed doors or wooden roof trusses or wall frames or shop fronts, etc (from standard wooden components or from wooden components manufactured at the same employer) or wooden joinery not elsewhere classified. This class also includes employers engaged in installing (except on-site fabrication) shop fronts made of wood, or joinery (including custom made prefabricated built-in furniture). | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing corestock (for sale or transfer out as such) are included in Class 232200 Fabricated Wood Mfg;(b) manufacturing wooden furniture (except custom made built-in furniture) are included in Class 292100 Wooden Furniture and Upholstered Seat Mfg; and(c) on-site fabrication of built-in furniture or other joinery are included in the appropriate classes in Division E Construction. | | | | | Primary Activities: | | | | | Door-window unit, wooden, mfg | | | | | Door, wooden or wooden framed, mfg (except fire doors) | | | | | Prefabricated kitchen, wooden, mfg and/or installation | | | | | Roof truss, wooden, mfg | | | | | Structural fitting, wooden, mfg | | | | | Wall frame, wooden, mfg | | | | | Wooden framed window mfg, complete with glass | | | | 232910 | Wooden Blind Manufacturing | 4.329% | | | | This class includes employers engaged in manufacturing wooden blinds. | | | | | Primary Activities: | | | | | Blinds, cane and bamboo, mfg | | | | | Blinds, wooden, mfg | | | | 232920 | Other Wood Product Manufacturing nec | 4.646% | | | | This class includes employers engaged in manufacturing wooden containers, pallets or packing cases, or articles of cork, or wood, bamboo or cane products, not elsewhere classified (including turned wood products, ornamental woodwork, wooden picture or mirror frames or parquet strips assembled into panels). This class also includes employers engaged in chemically preserving timber from purchased or transferred in logs or sawn timber. | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) shooks for containers are included in Class 231100 Log Sawmilling; and(b) wooden, cane or bamboo blinds are included in Class 232910 Wooden Blinds Mfg. | | | | | Primary Activities: | | | | | Barrel, wooden, mfg | | | | | Cask, wooden, mfg | | | | | Cork or cork good, mfg | | | | | Frame, wooden picture or mirror, mfg | | | | | Packing case, wooden, mfg | | | | | Parquet strip assembled in panel mfg | | | | | Tool handle, wooden, mfg | | | | | Vat, wooden, mfg | | | | | Wood flour or wool mfg | | | | | Wood products mfg nec | | | 233 | | Paper and Paper Product Manufacturing | | | | 233100 | Pulp, Paper and Paperboard Manufacturing | 3.411% | | | | This class includes employers engaged in manufacturing wood pulp, paper or paperboard. It includes the manufacture of bulk paper from any fibre, and the production of pulp from recycled paper. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing (except commission printing) paper stationery are included in Class 241100 Paper Stationery Mfg;(b) printing paper stationery on a commission basis are included in Class 241210 Printing;(c) manufacturing bitumen or tar treated papers, felts or foils (including laminated or impregnated) in which the lamination or impregnation is the main ingredient are included in Class 252000 Petroleum and Coal Product Mfg nec;(d) manufacturing plastic coated paper or paperboard are included in Class 256300 Plastic Bag and Film Mfg;(e) manufacturing non-bituminous and non-plastic laminations of paper or paperboard with other materials, non-bituminised building paper or paperboard, or abrasive coated papers, in which the lamination or coating is the main ingredient are included in Class 264020 Non-Metallic Mineral Product Mfg nec; and(f) manufacturing chemically treated photocopying paper or sensitised photographic paper are included in Class 283100 Photographic and Optical Good Mfg. | | | | | Primary Activities: | | | | | Cardboard mfg nec | | | | | Newsprint mfg | | | | | Paper mfg nec | | | | | Paper pulp mfg | | | | | Paperboard mfg nec | | | | | Solid fibreboard sheets mfg | | | | | Wood pulp mfg | | | | 233200 | Solid Paperboard Container Manufacturing | 3.306% | | | | This class includes employers engaged in manufacturing solid paperboard boxes and containers. | | | | | Primary Activities: | | | | | Boxes, solid paperboard, mfg | | | | | Containers, solid paperboard, mfg | | | | 233300 | Corrugated Paperboard Container Manufacturing | 4.151% | | | | This class includes employers engaged in manufacturing corrugated paperboard boxes and containers or corrugated paperboard sheeting. | | | | | Primary Activities: | | | | | Boxes, corrugated paperboard, mfg | | | | | Containers, corrugated paperboard, mfg | | | | | Sheeting, corrugated paperboard, mfg | | | | 233400 | Paper Bag and Sack Manufacturing | 3.720% | | | | This class includes employers engaged in manufacturing paper bags (including multiwall bags of paper). | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) bags or packets of composite material of paper and plastic are included in Class 256300 Plastic Bag and Film Mfg; and(b) bags or packets of composite material of paper and metal foil are included in Class 264020 Non-Metallic Mineral Product Mfg nec. | | | | | Primary Activities: | | | | | Bags, paper, mfg | | | | 233900 | Other Paper Product Manufacturing nec | 3.874% | | | | This class includes employers engaged in manufacturing paper patterns, drinking straws, paper novelties, toilet paper, cigarette papers, cellulose fibre insulation materials or paper products not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing wood pulp, paper or paperboard, or in manufacturing bulk stocks of paper are included in Class 233100 Pulp, Paper and Paperboard Mfg;(b) manufacturing (except commission printing) paper stationery are included in Class 241100 Paper Stationery Mfg;(c) printing paper stationery on a commission basis are included in Class 241210 Printing;(d) manufacturing bitumen treated papers, felts or foils (including laminated or impregnated) in which the treatment is the main ingredient are included in Class 252000 Petroleum and Coal Product Mfg nec;(e) manufacturing plastic coated paper or paperboard or pressure sensitive adhesive tapes (except surgical tapes) are included in Class 256300 Plastic Bag and Film Mfg;(f) manufacturing non-bituminous and non-plastic laminations of paper or paperboard with other materials, non-bituminised building paper or paperboard, or abrasive coated papers, in which the lamination or coating is the main ingredient are included in Class 264020 Non-Metallic Mineral Product Manufacturing nec; and(g) manufacturing chemically treated photocopying paper or sensitised photographic paper are included in Class 283100 Photographic and Optical Good Mfg. | | | | | Primary Activities: | | | | | Insulation materials, cellulose fibre, mfg | | | | | Paper products mfg nec | | | | | Tissue or sanitary papers mfg | | | | | Toilet paper rolls mfg | | | | | Trays and cartons, paper pulp, mfg | | | | | Wallpapers mfg | |
Subdivision 24 Printing, Publishing and Recorded Media
| Column 1 | Column 2 | Column 3 | Column 4 | | Group | Class | Title and Description | Rate | | 241 | | Printing and Services to Printing | | | | 241100 | Paper Stationery Manufacturing | 2.323% | | | | This class includes employers engaged in manufacturing (except commission printing) paper stationery. | | | | | Exclusions and References:Employers mainly engaged in printing paper stationery on a commission basis are included in Class 241210 Printing. | | | | | Primary Activities: | | | | | Albums mfg | | | | | Calendars mfg (except commission printing) | | | | | Games, printed paper or paperboard, mfg (except commission printing) | | | | | Greeting cards mfg (except commission printing) | | | | | Labels, paper, mfg (except commission printing) | | | | | Office machine paper rolls mfg | | | | | Paper stationery mfg (except commission printing) | | | | | Playing cards mfg (except commission printing) | | | | | Toys, printed paper or paperboard, mfg (except commission printing) | | | | 241210 | Printing | 2.323% | | | | This class includes employers engaged in commercial or job printing (including commission printing of paper stationery), including printing onto textiles or other surfaces. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing paper stationery are included in Class 241100 Paper Stationery Mfg;(b) printing newspapers are included in Class 241220 Newspaper Printing; and(c) manufacturing and printing of paper and/or cardboard products except paper stationery products are to be included in the appropriate classes of group 233 paper and paper product manufacturing. | | | | | Primary Activities: | | | | | Commercial printing | | | | | General printing | | | | | Job printing | | | | | Photocopying, copying or similar document reproduction services | | | | | Printing | | | | | Screen printing | | | | | Stationery, paper, printing (on commission) | | | | 241220 | Newspaper Printing | 1.267% | | | | This class includes employers engaged in printing their own newspapers or printing newspapers for a publisher. It includes employers who both undertake publishing and printing activities. | | | | | Exclusions and References:Employers mainly engaged in(a) printing other than printing newspapers are included in Class 241210 Printing;(b) publishing newspapers which are printed by another employer are included in Class 242100 Newspaper Publishing;(c) publishing bound magazines, or periodicals with a frequency less than weekly are included in Class 242200 Other Periodical Publishing;(d) publishing books, prints, maps or sheet music are included in Class 242300 Book and Other Publishing; and(e) selling advertising space other than in their own newspapers are primary to Class 785100 Advertising Services. | | | | | Primary Activities: | | | | | Newspapers printing | | | | 241310 | Printing Trade Services | 2.323% | | | | This class includes employers engaged in bookbinding and printing trade services not elsewhere classified. | | | | | Primary Activities: | | | | | Bookbinding | | | | | Printing trade services nec | | | | 241320 | Services to Printing and Publishing nec | 1.219% | | | | This class includes employers engaged in providing services to printing and publishing not elsewhere classified. | | | | | Primary Activities: | | | | | Artwork preparation service | | | | | Desktop publishing service | | | | | Colour separation film mfg | | | | | Lithographic platemaking service | | | | | Phototypesetting and layout service | | | | | Platemaking film service | | | | | Relief platemaking service | | | | | Rubber stamps mfg | | | | | Screen printing positive mfg | | | | | Typesetting and composing service | | | 242 | | Publishing | | | | 242100 | Newspaper Publishing | 0.698% | | | | This class includes employers engaged in publishing newspapers which are printed by a separate employer. Employers are included if their main source of income is the sale of advertising space in their own newspapers. | | | | | Exclusions and References:Employers mainly engaged in(a) printing newspapers, which they also publish, or printing newspapers for a separate employer on a fee or contract basis are included in Class 241220 Newspaper Printing;(b) publishing bound magazines, or periodicals with a frequency less than weekly are included in Class 242200 Other Periodical Publishing;(c) publishing books, prints, maps or sheet music are included in Class 242300 Book and Other Publishing; and(d) selling advertising space other than in their own newspapers are primary to Class 785100 Advertising Services. | | | | | Primary Activities: | | | | | Newspapers publishing | | | | 242200 | Other Periodical Publishing | 0.691% | | | | This class includes employers engaged in publishing magazines, bound periodicals, or periodicals issued less frequently than weekly. Employers are included if their main source of income is the sale of advertising space in their own publications. | | | | | Exclusions and References:Employers mainly engaged in(a) printing other than printing newspapers are included in Class 241210 Printing;(b) printing newspapers are included in Class 241220 Newspaper Printing;(c) employers mainly engaged in newspaper publishing are included in Class 242100 Newspaper Publishing;(d) publishing books, prints, maps or sheet music are included in Class 242300 Book and Other Publishing; and(e) selling advertising space other than in their own publications are primary to Class 785100 Advertising Services. | | | | | Primary Activities: | | | | | Periodicals publishing | | | | 242300 | Book and Other Publishing | 0.691% | | | | This class includes employers engaged in publishing books, sheet music, maps or other printed articles. Employers are included if their main source of income is the sale of advertising space in their own publications. | | | | | Exclusions and References:Employers mainly engaged in(a) printing other than printing newspapers are included in Class 241210 Printing;(b) printing newspapers are included in Class 241220 Newspaper Printing;(c) newspaper publishing are included in Class 242100 Newspaper Publishing;(d) publishing bound magazines, or periodicals are included in Class 242200 Other Periodical Publishing; and(e) selling advertising space other than in their own publications are primary to Class 785100 Advertising Services. | | | | | Primary Activities: | | | | | Art prints publishing | | | | | Books publishing | | | | | Maps publishing | | | | | Sheet music publishing | | | 243 | | Recorded Media Manufacturing and Publishing | | | | 243000 | Recorded Media Manufacturing and Publishing | 1.235% | | | | This class includes employers engaged in manufacturing or publishing pre-recorded audio, video or data media, including phonograph records, cassette tapes, video tapes, compact disks or computer tapes, disks and software. | | | | | Exclusions and References:Employers mainly engaged in(a) providing original or customised computer programs on magnetic or optical media are included in Class 783400 Computer Consultancy Services;(b) producing original motion picture or video films on own account or for businesses are included in Class 911100 Film and Video Production;(c) producing master audio recordings are included in Class 925100 Sound Recording Studios; and(d) producing single video recordings for households are included in Class 952200 Photographic Film Processing. | | | | | Primary Activities: | | | | | Audio tapes, pre-recorded, mfg or publishing | | | | | Compact disks mfg or publishing | | | | | Computer software, mfg | | | | | Computer tapes or disks, pre-recorded, mfg or publishing | | | | | Magnetic tapes, pre-recorded, mfg or publishing | | | | | Records, phonograph, mfg or publishing | | | | | Video tapes, pre-recorded, mfg or publishing | |
Subdivision 25 Petroleum, Coal, Chemical and Associated Product Manufacture
| Column 1 | Column 2 | Column 3 | Column 4 | | Group | Class | Title and Description | Rate | | 251 | | Petroleum Refining | | | | 251000 | Petroleum Refining | 1.941% | | | | This class includes employers engaged in refining crude oil or condensate to produce petrol, fuel oils, lubricating oil or grease base stock, petroleum gases or other products from crude petroleum and conversion of methanol to synthetic petrol. | | | | | Exclusions and References:Employers mainly engaged in(a) extracting crude oil or natural gas are included in Class 120000 Oil and Gas Extraction;(b) the recovery of lubricating oil or grease from used petroleum waste products are included in Class 252000 Petroleum and Coal Product Mfg nec; and(c) manufacturing town gas from petroleum are included in Class 362000 Gas Supply. | | | | | Primary Activities: | | | | | Automotive petrol mfg | | | | | Gas or fuel oil mfg | | | | | Gasoline refining or blending | | | | | Kerosene mfg | | | | | Liquefied petroleum gas mfg (in conjunction with petroleum refining) | | | | | Mineral turpentine mfg | | | | | Motor spirit mfg | | | | | Oil or grease base stock, lubricating, mfg | | | | | Paraffin wax mfg | | | | | Petroleum jelly mfg | | | | | Petroleum solvent mfg | | | | | Synthetic petrol mfg | | | 252 | | Petroleum and Coal Product Manufacturing nec | | | | 252000 | Petroleum and Coal Product Manufacturing nec | 2.632% | | | | This class includes employers engaged in manufacturing petroleum or coal products not elsewhere classified, including bituminous surfacing materials (except hot-mix bituminous paving), bitumen or tar treated papers, felts or foils, bituminous mastics or adhesives, or refined tar. This Class also includes employers engaged in the recovery of lubricating oil or grease from used petroleum waste products. | | | | | Exclusions and References:Employers mainly engaged in manufacturing or laying hot-mix bitumen paving are included in Class 412100 Road and Bridge Construction. | | | | | Primary Activities: | | | | | Adhesive, bituminous, mfg | | | | | Char mfg (except bone char) | | | | | Coal product mfg nec | | | | | Emulsion, bituminous, mfg | | | | | Mastic, bituminous, mfg | | | | | Paper or paperboard, bituminized, mfg | | | | | Paving material, mfg (except hot-mix) | | | | | Petroleum oil blending | | | | | Petroleum product mfg nec | | | | | Pitch mfg | | | | | Recovery of lubricating oil or grease from used petroleum waste products | | | | | Roofing, bitumen or asphalt, mfg | | | | | Tar, refined, mfg | | | 253 | | Basic Chemical Manufacturing | | | | 253100 | Fertiliser Manufacturing | 2.518% | | | | This class includes employers engaged in manufacturing chemical or chemical based fertilisers, mixed fertilisers, organic fertilisers or fertilisers not elsewhere classified. | | | | | Primary Activities: | | | | | Ammonia aqua, fertiliser grade, mfg | | | | | Ammonium nitrate mfg | | | | | Ammonium phosphate fertiliser mfg | | | | | Ammonium sulphate mfg | | | | | Animal or vegetable fertiliser mfg | | | | | Bonedust mfg | | | | | Bonemeal fertiliser mfg | | | | | Fertiliser mfg | | | | | Fishmeal fertiliser mfg | | | | | Organic fertiliser mfg | | | | | Phosphate, ground, mfg | | | | | Potash fertiliser mfg | | | | | Potassium chloride fertiliser mfg | | | | | Prilled ammonium nitrate mfg | | | | | Sodium nitrate fertiliser mfg | | | | | Sulphuric lime (dry or solution) mfg | | | | | Superphosphate mfg | | | | | Urea, fertiliser grade, mfg | | | | 253200 | Industrial Gas Manufacturing | 2.591% | | | | This class includes employers engaged in manufacturing hydrogen, oxygen, acetylene or other industrial gases (except gases obtained from petroleum mining or refining). | | | | | Exclusions and References:Employers mainly engaged in(a) treating crude oil, natural gas or condensate to produce purified natural gas or liquefied hydrocarbon gases (except in conjunction with petroleum refining) are included in Class 120000 Oil and Gas Production;(b) recovering or manufacturing hydrocarbon gases in conjunction with petroleum refining are included in Class 251000 Petroleum Refining; and(c) manufacturing town gas from coal or petroleum are included in Class 362000 Gas Supply. | | | | | Primary Activities: | | | | | Acetylene gas mfg | | | | | Carbon dioxide gas mfg | | | | | Carbon monoxide mfg | | | | | Dry ice mfg | | | | | Hydrogen mfg | | | | | Nitrogen mfg | | | | | Nitrous oxide mfg | | | | | Oxygen mfg | | | | 253300 | Synthetic Resin Manufacturing | 2.729% | | | | This class includes employers engaged in manufacturing synthetic resins. This class also includes employers engaged in manufacturing synthetic rubber. | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) organic industrial chemicals not elsewhere classified are included in Class 253400 Organic Industrial Chemical Mfg nec;(b) synthetic resin adhesives or plastic adhesives are included in Class 254900 Other Chemical Product Mfg nec; and(c) plastic bottles and other plastic products are included in the appropriate class in Group 256 Plastic Product Manufacturing. | | | | | Primary Activities: | | | | | Cellulose nitrate mfg | | | | | Cellulosic resin mfg | | | | | Gelatin (including chemically hardened) mfg | | | | | Gun-cotton mfg | | | | | Plastic raw material mfg | | | | | Plastic recycling, reprocessing | | | | | Polyethylene mfg | | | | | Polypropylene mfg | | | | | Polystyrene mfg | | | | | Polyvinyl acetate mfg | | | | | Polyvinyl chloride mfg | | | | | Rubber recycling | | | | | Synthetic resin mfg (except adhesives) | | | | | Synthetic rubber mfg | | | | 253400 | Organic Industrial Chemical Manufacturing nec | 2.860% | | | | This class includes employers engaged in manufacturing organic industrial chemicals not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing plastics materials, synthetic resins or synthetic rubber are included in Class 253300 Synthetic Resin Mfg; and(b) synthetic resin adhesives or plastic adhesives are included in Class 254900 Other Chemical Product Mfg nec. | | | | | Primary Activities: | | | | | Acid, organic, mfg | | | | | Carbon tetrachloride mfg | | | | | Chemical colour, organic, mfg (except prepared tinting colour for paints) | | | | | Chloroform mfg | | | | | Colour, lake, mfg | | | | | Dye intermediates mfg | | | | | Dyeing extract, organic, mfg | | | | | Ethylene glycol mfg | | | | | Industrial chemical, organic, mfg nec | | | | | Industrial fatty acid mfg | | | | | Lactic acid mfg | | | | | Phenol mfg | | | | | Pigment, organic, mfg | | | | | Plasticisers mfg | | | | | Styrene mfg | | | | | Tanning extract mfg | | | | | Toluol mfg | | | | | Turpentine mfg (except mineral turpentine) | | | | | Urea mfg (except fertiliser grade) | | | | | Vinyl chloride mfg | | | | | Wood tar mfg | | | | 253500 | Inorganic Industrial Chemical Manufacturing nec | 2.501% | | | | This class includes employers engaged in manufacturing inorganic industrial chemicals not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing cooking or table salt are included in Class 217900 Food Manufacturing nec; and(b) manufacturing silicon carbide or other synthetic abrasives are included in Class 264020 Non-Metallic Mineral Product Mfg nec. | | | | | Primary Activities: | | | | | Acid, inorganic, mfg | | | | | Aluminium hydroxide mfg | | | | | Ammonia mfg (except fertiliser grade) | | | | | Calcium chloride mfg | | | | | Chemical colour, inorganic, mfg (except prepared tinting colours for paints) | | | | | Chloride of lime mfg | | | | | Chlorine mfg | | | | | Dyeing extract, inorganic, mfg | | | | | Fluoride mfg | | | | | Fluorine salt, complex, mfg | | | | | Hydrochloric acid mfg | | | | | Hydrogen peroxide mfg | | | | | Hypophosphite mfg | | | | | Industrial chemical, inorganic, mfg nec | | | | | Nitric acid mfg | | | | | Nitrite mfg | | | | | Oleum mfg | | | | | Phosphoric acid mfg | | | | | Pigment, inorganic, mfg | | | | | Polyphosphoric acid mfg | | | | | Salt refining (except cooking or table salt) | | | | | Silicate mfg | | | | | Sodium bicarbonate mfg | | | | | Sodium carbonate mfg | | | | | Sodium hydroxide mfg | | | | | Sodium mfg | | | | | Sulphide mfg | | | | | Sulphur compounds mfg | | | | | Sulphuric acid mfg (other than smelter by-product) | | | | | Tanning extract inorganic, mfg | | | | | Zinc oxide mfg | | | | | Zinc peroxide mfg | | | 254 | | Other Chemical Product Manufacturing | | | | 254100 | Explosive Manufacturing | 2.721% | | | | This class includes employers engaged in manufacturing explosives. This class also includes employers engaged in manufacturing fireworks or matches. | | | | | Exclusions and References:Employers mainly engaged in manufacturing ammunition are included in Class 276900 Fabricated Metal Product Mfg nec. | | | | | Primary Activities: | | | | | Blasting powder mfg | | | | | Cap, detonating or fuse, mfg | | | | | Detonator mfg | | | | | Dynamite mfg | | | | | Firework mfg | | | | | Fuse, explosive, mfg | | | | | Gelignite mfg | | | | | Match mfg | | | | | Propellent powder mfg | | | | | Pyrotechnic good mfg nec | | | | | Safety fuse mfg | | | | | Signal flare mfg | | | | 254200 | Paint Manufacturing | 3.030% | | | | This class includes employers engaged in manufacturing paints (except bituminous), enamels, varnishes, lacquers, prepared paint thinners or removers, prepared tinting colours for paints, or fillers or putty. | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) bituminous paints are included in Class 252000 Petroleum and Coal Product Mfg nec;(b) organic chemical colours, dyes or pigments (except prepared tinting colours for paints) are included in Class 253400 Organic Industrial Chemical Mfg nec; and(c) inorganic chemical colours, dyes or pigments (except prepared tinting colours for paints) are included in Class 253500 Inorganic Industrial Chemical Mfg nec. | | | | | Primary Activities: | | | | | Caulking compound mfg | | | | | Filler or putty mfg | | | | | Lacquer mfg | | | | | Paint mfg (except bituminous) | | | | | Paint or varnish remover, prepared, mfg | | | | | Paint tinting colour, prepared, mfg | | | | | Primer or undercoat, paint, mfg | | | | | Rubbing compound mfg | | | | | Stain mfg | | | | | Waterproofing products mfg | | | | | Water shedding preparations mfg | | | | | Wood stain mfg (packed for sale) | | | | 254300 | Medicinal and Pharmaceutical Product Manufacturing | 1.584% | | | | This class includes employers engaged in manufacturing drugs, medicines, medicinal chemicals or other pharmaceutical products for human or veterinary use. Employers engaged in manufacturing herbal medicines are also included in this class. | | | | | Exclusions and References:Employers mainly engaged in manufacturing sheep or cattle dips or blowfly specifics or pesticides are included in Class 254400 Pesticide Mfg. | | | | | Primary Activities: | | | | | Anthelmintic mfg | | | | | Antibacterial mfg | | | | | Antibiotic mfg | | | | | Antitoxin mfg | | | | | Baby napkins, disposable mfg | | | | | Barrier cream mfg | | | | | Contraceptive mfg | | | | | Ether mfg | | | | | Feed supplement mfg | | | | | Medical gas mfg nec | | | | | Medicine mfg | | | | | Morphine mfg | | | | | Ointment mfg | | | | | Pharmaceutical preparation mfg | | | | | Saccharin mfg | | | | | Saline powder mfg | | | | | Sanitary napkins mfg | | | | | Serum mfg | | | | | Tampons mfg | | | | | Toilet lanolin mfg | | | | | Toxin mfg | | | | | Vaccine mfg | | | | | Vitamin product mfg | | | | 254400 | Pesticide Manufacturing | 2.794% | | | | This class includes employers engaged in the formulation or preparation of chemicals for controlling pest, weeds or fungi. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing basic organic chemicals used in preparing pesticides are included in Class 253400 Organic Industrial Chemical Mfg nec;(b) manufacturing basic inorganic chemicals used in preparing pesticides are included in Class 253500 Inorganic Industrial Chemical Mfg nec; and(c) contract packing of prepared pest control chemicals are included in Class 786700 Contract Packing Services nec. | | | | | Primary Activities: | | | | | Dip, animal, mfg | | | | | Fly spray mfg | | | | | Formulated pest control product mfg | | | | | Fungicide mfg | | | | | Insect repellent mfg | | | | | Insecticide mfg | | | | | Pesticide mfg | | | | | Plant hormone mfg | | | | | Rat poison mfg | | | | | Seed dressing mfg | | | | | Soil fumigant mfg | | | | | Weedkiller mfg | | | | 254500 | Soap and Other Detergent Manufacturing | 3.022% | | | | This class includes employers engaged in manufacturing soap products or other detergents, toothpaste, denture cleaners, disinfectants, glycerine or candles. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing shaving soap or cream and hair shampoo are included in Class 254600 Cosmetic and Toiletry Preparation Mfg; and(b) contract packing of soap or other detergents are included in Class 786700 Contract Packing Services nec. | | | | | Primary Activities: | | | | | Candle mfg | | | | | Cleanser, abrasive, mfg | | | | | Cleansing preparation mfg | | | | | Detergent mfg | | | | | Disinfectant mfg (incl phenyl or antiseptic disinfectant) | | | | | Glycerine mfg | | | | | Laundry bleach mfg | | | | | Scouring compounds mfg | | | | | Soap mfg | | | | | Toothpaste mfg | | | | | Washing powder or liquid, mfg | | | | 254600 | Cosmetic and Toiletry Preparation Manufacturing | 3.062% | | | | This class includes employers engaged in manufacturing natural or synthetic perfumes, cosmetics, deodorants or other toilet preparations such as toilet powders or lotions. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing barrier cream or toilet lanolin are included in Class 254300 Medicinal and Pharmaceutical Product Mfg;(b) manufacturing soap or toothpaste are included in Class 254500 Soap and Other Detergent Mfg; and(c) contract packing of cosmetics or toilet preparations are included in Class 786700 Contract Packing Services nec. | | | | | Primary Activities: | | | | | After-shave lotion mfg | | | | | Bath salt mfg | | | | | Beauty cream or lotion mfg | | | | | Cosmetic mfg | | | | | Deodorant mfg | | | | | Depilatory mfg | | | | | Eye shadow mfg | | | | | Face lotion mfg | | | | | Face powder mfg | | | | | Hair conditioner mfg | | | | | Hair shampoo mfg | | | | | Hairdressing preparation mfg | | | | | Hand cream or lotion mfg (except barrier cream) | | | | | Lipstick mfg | | | | | Mascara mfg | | | | | Nail care preparation mfg | | | | | Nail polish mfg | | | | | Perfume mfg | | | | | Shaving preparation mfg | | | | | Sunscreen preparation mfg | | | | | Talcum powder mfg | | | | | Toilet cream or lotion mfg (except toilet lanolin) | | | | | Toilet preparation mfg nec | | | | 254700 | Ink Manufacturing | 2.826% | | | | This class includes employers engaged in manufacturing ink. | | | | | Exclusions and References:Employers mainly engaged in manufacturing carbon blacks are included in Class 253300 Synthetic Resin Mfg. | | | | | Primary Activities: | | | | | Carbon ink mfg | | | | | Drawing ink mfg | | | | | Indelible ink mfg | | | | | India ink mfg | | | | | Printing ink mfg | | | | | Silk screen ink mfg | | | | | Writing ink mfg | | | | 254900 | Other Chemical Product Manufacturing nec | 2.672% | | | | This class includes employers engaged in manufacturing or formulating polishes or cleaners (except abrasive), waxes, dry cleaning preparations, essential oils (refined or crude), adhesives (except bituminous) or chemical products not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing bituminous mastics or adhesives are included in Class 252000 Petroleum and Coal Product Manufacturing nec;(b) manufacturing soap or other detergents, abrasive cleansers or scourers are included in Class 254500 Soap and Other Detergent Mfg;(c) manufacturing powder, paste or crystal soldering or welding flux are included in Class 285900 Other Electrical Equipment Mfg nec; and(d) contract packing of chemical products not elsewhere classified are included in Class 786700 Contract Packing Services nec. | | | | | Primary Activities: | | | | | Adhesive mfg (except bituminous) | | | | | Antifreeze compound mfg | | | | | Beeswax mfg | | | | | Casein glue mfg | | | | | Concrete additive or masonry surface treatment mfg (except water shedding preparations) | | | | | Cream polish mfg | | | | | Dry cleaning compound mfg | | | | | Embalming compound mfg | | | | | Essential oil distilling | | | | | Flux, soldering or welding mfg (liquid) | | | | | Gelatin mfg (except chemically hardened) | | | | | Glue mfg | | | | | Hydraulic brake fluid mfg | | | | | Incense mfg | | | | | Liquid polish mfg | | | | | Oven cleaner mfg | | | | | Rubber soling dough mfg | | | | | Rubber solution mfg | | | | | Rust remover mfg | | | | | Stain remover mfg | | | | | Stove cleaner mfg | | | | | Surface cleaning or degreasing preparation mfg | | | | | Wax polish mfg | | | 255 | | Rubber Product Manufacturing | | | | 255100 | Rubber Tyre Manufacturing | 6.848% | | | | This class includes employers engaged in manufacturing inflatable rubber tyres, using natural or synthetic rubber mixed in any proportions. | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing rubber soling dough are included in Class 254900 Other Chemical Products Mfg nec;(b) manufacturing solid or semi-pneumatic rubber tyres or tubing (not hose) are included in Class 255900 Other Rubber Product Mfg nec; and(c) repairing tyres, other than retreading, are included in Class 532400 Tyre Retailing. | | | | | Primary Activities: | | | | | Motor vehicle tyres mfg | | | | | Tread rubber mfg | | | | | Tubes, pneumatic, mfg | | | | | Tyre retreading or recapping | | | | | Tyres, pneumatic, mfg | | | | 255900 | Other Rubber Product Manufacturing nec | 4.663% | | | | This class includes employers engaged in manufacturing mattresses, floor coverings, hot water bottles, stationers bands, rubber gloves and products made from natural or synthetic rubber not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) rubber clothing are included in Class 224900 Other Clothing Mfg nec;(b) rubber footwear are included in Class 225000 Footwear Mfg;(c) raw synthetic rubber are included in Class 253300 Synthetic Resin Mfg;(d) rubber adhesives, glues or soling dough are included in Class 254900 Other Chemical Product Mfg nec; and(e) rubber toys are included in Class 294200 Toy and Sporting Good Mfg. | | | | | Primary Activities: | | | | | Automotive rubber hose, mfg | | | | | Balloons, rubber, mfg | | | | | Bathing caps, rubber, mfg | | | | | Belting, rubber, mfg | | | | | Boats, inflatable, mfg | | | | | Cushions or pillows, rubber, mfg | | | | | Dinghies, inflatable, mfg | | | | | Erasers, rubber, mfg | | | | | Floor coverings, rubber, mfg | | | | | Gloves, rubber, mfg | | | | | Ground sheets, rubber, mfg | | | | | Handles, rubber, mfg | | | | | Hose, rubber, mfg | | | | | Hot water bottles, rubber, mfg | | | | | Mattresses, rubber, mfg | | | | | Rubber products mfg nec | | | | | Rubber reclaiming | | | | | Sheeting, rubber, mfg | | | | | Sponge or foam rubber mfg | | | | | Stationers bands, rubber, mfg | | | | | Textile fabrics, rubber coated, mfg | | | | | Tiles, rubber, mfg | | | | | Tyres, solid rubber, mfg | | | | | V-belts, rubber, mfg | | | | | Valves, rubber, mfg | | | | | Washers, rubber, mfg | | | | | Water bottles, rubber, mfg | | | 256 | | Plastic Product Manufacturing | | | | 256100 | Plastic Blow Moulded Product Manufacturing | 4.094% | | | | This class includes employers engaged in manufacturing plastic bottles and other plastic products using the blow moulding method. | | | | | Primary Activities: | | | | | Blow mouldings, plastic, mfg | | | | | Bottles, plastic, mfg | | | | 256200 | Plastic Extruded Product Manufacturing | 4.094% | | | | This class includes employers engaged in manufacturing plastic pipes, shapes and sections by the extrusion method. | | | | | Exclusions and References:Employers mainly engaged in moulding plastic junctions for plastic pipes, or in making laminated sheets and plastic veneers are included in Class 256600 Plastic Injection Moulded Product Manufacturing. | | | | | Primary Activities: | | | | | Polycarbonate sheets mfg | | | | | Pipes, plastic, mfg—including plastic pipe lining | | | | | Plastic hose mfg (including reinforced) | | | | | Sections, extruded plastic, mfg, | | | | 256300 | Plastic Bag and Film Manufacturing | 4.094% | | | | This class includes employers engaged in manufacturing thin plastic film, food wrapping, plastic bags and garbage bags. | | | | | Exclusions and References:Employers mainly engaged in manufacturing(a) extruded rigid plastic sheets are included in Class 256200 Plastic Extruded Product Mfg;(b) abrasive coated paper are included in Class 264020 Non-Metallic Mineral Product Mfg nec; and(c) plastic coated metal foil are included in Class 273100 Aluminium Rolling, Drawing, Extruding. | | | | | Primary Activities: | | | | | Bags, plastic, mfg | | | | | Film, plastic, mfg | | | | | Food wrapping, plastic, mfg | | | | | Garbage bags, plastic, mfg | | | | 256400 | Plastic Product, Rigid Fibre Reinforced, Manufacturing | 4.094% | | | | This class includes employers engaged in manufacturing reinforced plastic articles (not being plastic composite flexible film or items covered elsewhere). | | | | | Exclusions and References:Employers mainly engaged in(a) manufacturing plastic film are included in Class 256300 Plastic Bag and Film Mfg;(b) making complete boats are in Class 282210 Boatbuilding; and(c) making complete skateboards, sailboards and surfboards out of fibre reinforced plastic are included in Class 294200 Toy and Sporting Good Mfg. | | | | | Primary Activities: | | | | | Automotive components mfg nec (fibre reinforced plastic) | | | | | Fibreglass products mfg nec | | | | | Rigid plastic sheets mfg (fibreglass reinforced plastic) | | | | | Swimming pool shells mfg (fibre reinforced plastic) | | | | | Tanks mfg (fibre reinforced plastic) | | | | 256500 | Plastic Foam Product Manufacturing | 4.094% | | | | This class includes employers engaged in manufacturing plastic foam products. This class also includes employers which shape purchased blocks of foam. | | | | | Exclusions and References:Employers mainly engaged in manufacturing kickboards are included in Class 294200 Toy and Sporting Good Mfg. | | | | | Primary Activities: | | | | | Fast food containers, styrofoam, mfg | | | | | Flexible foam padding mfg | | | | | Foam insulation or padding mfg | | | | | Picnic hampers, styrofoam, mfg | | | | | Rigid plastic foam products mfg nec | | | | | Shaping of styrofoam blocks | | | | 256600 | Plastic Injection Moulded Product Manufacturing | 4.094% | | | | This class includes employers engaged in manufacturing plastic injection moulded products, in making injection moulded components on commission for products to be completed by other employers or plastic products not elsewhere classified. | | | | | Exclusions and References:Employers mainly engaged in(a) plastic coating of client supplied metal goods are included in Class 276400 Metal Coating and Finishing; and(b) manufacturing finished automotive parts which are not wholly made of plastic are included in Class 281900 Automotive Component Mfg nec. | | | | | Primary Activities: | | | | | Automotive components, plastic, mfg | | | | | Buckets, plastic, mfg | | | | | Garbage bins, plastic, mfg | | | | | Hard surface floor coverings mfg | | | | | Kitchenware, plastic, mfg nec | | | | | Moulded junctions for plastic pipes mfg | | | | | Picnicware, plastic, mfg | | | | | Plastic injection moulding mfg nec | | | | | Rotational moulding | |
Sourced from legislation.nsw.gov.au, CC BY 4.0.
1 Name of Order
This Order is the Insurance Premiums Order (July–December) 2007.
cl 1: Subst 2007 (572), Sch 1 [1].
2 Commencement
This Order commences at 4 pm on 30 June 2007.
3 Calculation of insurance premium payable by employer
(1) The premium payable by an employer for a policy of insurance is to be calculated by requiring the premium to be calculated for a period of insurance of not more than 12 months and:
(a) if the employer is a medium or large employer for the purposes of the policy, in accordance with the following formula:
(b) if the employer is a small employer for the purposes of the policy, in accordance with the following formula:
where:
P is the premium for the time being payable by the employer in respect of the period of insurance to which the policy relates, being:
(a) except as provided by paragraph (b) below, the initial premium so payable in accordance with this Order, or
(b) where adjustments are required to be made to that premium by reason of the operation of this Order, the premium so payable by reason of those adjustments.
T is the basic tariff premium for the employer, calculated with respect to the period of insurance in accordance with Schedule 3.
S is the experience adjustment factor for the employer determined with respect to the period of insurance in accordance with Schedule 4.
E is the experience premium, if any, for the employer determined with respect to the period of insurance in accordance with Schedule 5.
Q is the premiums adjustment contribution, if any, for the employer.
Y is the premium discount amount, if any, for the employer determined with respect to the period of insurance in accordance with Schedule 10.
D is the dust diseases contribution, if any, for the employer.
I is the input tax credit adjustment, if any, for the employer determined with respect to the period of insurance in accordance with Schedule 9.
Sets a 3% cash‑discount where an employer pays the full initial premium for a 12‑month policy and meets certain administrative conditions (cl 4).
Specifies minimum premiums, late‑payment interest rates (referencing the Taxation Administration Act 1996 s 22), and prescribed excess amounts recoverable from employers in weekly compensation claims (cls 5, 6; Sch 7).
Makes a number of delegated‑administration provisions: the Authority may issue guidelines (for example, about eligibility and methods for reductions of the experience adjustment factor), and the Governor/Authority may notify certain rates (Schs 4, 5; various clauses referencing Gazette notices).
Who this affects
Employers (and prospective employers) in NSW who must obtain workers compensation insurance: their premiums are calculated under these formulas and tables (cl 3; Schs 1–12).
Licensed insurers and specialised insurers that issue or renew workers compensation policies: they must apply the Order’s formulas, classification rules and recordkeeping requirements (Sch 2; Sch 3).
The WorkCover Authority / scheme administrators: they apply the classification system, set certain rates on recommendation, issue guidelines, and manage administrative exceptions (Schs 4–6, various notes).
Groups of related employers, apprentices and employers with special activities (e.g. miners, cleaning contractors under NSW Government contracts, taxi plate holders) because the Order contains special rules, per‑plate valuations and caps for particular classes (Table A/B entries; specific WIC rows in Table B).
Why it matters (practical effects and decision points)
It defines how much employers pay for workers compensation insurance by converting their reported wages (or per‑capita rates for certain work) into a basic tariff and then adjusting that tariff by employer experience, discounts and statutory levies (Sch 3; Schs 4–12). In short: it determines the price of coverage.
It creates incentives for certain behaviour:
Compliance burden and implementation requirements are significant: employers must provide accurate wage returns, classify business activities against a detailed industry table, keep records (odometer logs, wage notices, GST/ITC notices), and notify insurers of changes; insurers must apply complex formulae and cross‑check multiple schedules and caps (Sch 1 cls 8–9; Schs 3–12).
The Order contains numerous numeric thresholds and caps (for example, caps on experience‑adjusted premium multipliers at $50k, $150k and $300k thresholds, per‑plate fees for taxi/hire vehicles, minimum premiums) that create discrete discontinuities in premium outcomes and administrative triggers (cl 3(2)–(3); Table A & parts of Sch B).
Implementation, discretion and risk trade‑offs (mechanical, not normative)
Administrative discretion: the WorkCover Authority can issue guidelines and the Governor/Authority can determine some rates and reductions (Schs 4–6, Sch 5 cl 3). That concentrates operational decision‑making in the regulator (who decides eligibility for reductions and methods for calculation of some adjustments).
Data quality and timing risk: many calculations depend on prior‑period wages, claims cost data, and notified input tax credit entitlements — delays or gaps (eg, failure to notify wages or ITC) shift assumptions (often penal) onto employers (Sch 5(2), Sch 9(2)).
Concentrated benefits vs diffuse costs: targeted caps, discounts and incentive schemes (premium discount scheme, apprentice incentive, PDS caps) provide sizeable benefits to particular employers who qualify, while compliance (classification, recordkeeping) imposes routine administrative costs spread across all employers (Sch 10; Sch 12).
Opportunities for classification or group structuring to affect premiums: because premiums depend on classification, group sums and thresholds, behaviour around business structuring, reporting and grouping may alter premium outcomes (Sch 1 cl 8; Sch 4 cl 2). The Order contains anti‑avoidance language (Sch 1 cl 4(b)) but leaves some factual judgment to insurers/Authority.
Key provisions to look at when applying the Order
Complex citations (examples):
(If you need a short worked example — e.g. compute P from T S E etc for a hypothetical employer — say the employer size, wages and claims and I will run one step‑by‑step referencing the relevant clauses.)
M is the Mine Safety Fund premium adjustment, if any, for the employer calculated with respect to the period of insurance in accordance with Schedule 11.
A is the apprentice incentive amount, if any, for the employer determined with respect to the period of insurance in accordance with Schedule 12.
(2) However, where the basic tariff premium less the apprentice incentive amount [T − A] for a policy of insurance whose total premium is to be calculated under subclause (1) (a):
(a) is less than $50,000 (or, if the period of insurance is to be less than 12 months, where the basic tariff premium less the apprentice incentive amount [T − A] would be less than $50,000 were that period of insurance to be 12 months), the experience adjusted premium is not to exceed one and a half times the amount of that basic tariff premium , and
(b) is or exceeds $50,000 but is less than $150,000 (or, if the period of insurance is to be less than 12 months, where the basic tariff premium less the apprentice incentive amount [T − A] would be or would exceed $50,000 but would be less than $150,000 were that period of insurance to be 12 months), the experience adjusted premium is not to exceed twice the amount of that basic tariff premium , and
(c) is or exceeds $150,000 but is less than $300,000 (or, if the period of insurance is to be less than 12 months, where the basic tariff premium less the apprentice incentive amount [T − A] would be or would exceed $150,000 but would be less than $300,000 were that period of insurance to be 12 months), the experience adjusted premium is not to exceed two and a half times the amount of that basic tariff premium .
(3) However, if the employer is a member of a group:
(a) subclause (2) does not apply, and
(b) where the sum of the basic tariff premiums less the sum of apprentice incentive amounts [TG− AG] for all the members of that group:
(i) is less than $50,000 (or, if the period of insurance is to be less than 12 months, where the sum of basic tariff premiums less the sum of apprentice incentive amounts [TG− AG] would be less than $50,000 were that period of insurance to be 12 months), the experience adjusted premium for the employer’s policy is not to exceed one and a half times the amount of the employer’s basic tariff premium , and
(ii) is or exceeds $50,000 but is less than $150,000 (or, if the period of insurance is to be less than 12 months, where the sum of basic tariff premiums less the sum of apprentice incentive amounts [TG− AG] would be or would exceed $50,000 but would be less than $150,000 were that period of insurance to be 12 months), the experience adjusted premium for the employer’s policy is not to exceed twice the amount of the employer’s basic tariff premium , and
(iii) is or exceeds $150,000 but is less than $300,000 (or, if the period of insurance is to be less than 12 months, where the sum of basic tariff premiums less the sum of apprentice incentive amounts [TG− AG] would be or would exceed $150,000 but would be less than $300,000 were that period of insurance to be 12 months), the experience adjusted premium for the employer’s policy is not to exceed two and a half times the amount of the employer’s basic tariff premium .
4 Discount available for premiums paid in full
An employer is entitled to a discount of 3 percent on the initial premium payable by the employer for a policy of insurance if:
(a) the period of insurance to which the policy relates is 12 months, and
(b) the employer has paid the discounted amount of the premium in full by the date on which payment of the premium is due, and
(c) the employer has not elected to pay the premium by instalments, and
(d) the employer has notified the insurer, in accordance with the regulations, of the reasonable estimate of the wages that will be payable during the period of insurance.
Note—
Clause 130 of the Workers Compensation Regulation 2003 requires an employer to notify the insurer concerned of the matter referred to in paragraph (d).
5 Recovery of excess from employer: section 160 of Act
For the purposes of the definition of prescribed excess amount in section 160 (1) of the Act, the following excess amount is specified:
(a) if the employer concerned notified the relevant insurance scheme agent of the injury that led to the weekly compensation claim of the worker within 5 days of the employer becoming aware of it—$0,
(b) in all other cases—the lesser of the following:
(i) the amount that is the current weekly wage rate of the worker as determined by section 42 of the Act,
(ii) $1,535.90.
Note—
Under section 160 (2) of the Act, an employer is required to repay the prescribed excess amount to the insurer under a policy of insurance in respect of each weekly compensation claim that the insurer has paid under the policy. However, if the amount that the insurer has paid in respect of any such claim is less than the prescribed excess amount, the amount the employer must repay is that lesser paid amount.
6 Late payment prescribed interest rates: sections 170 (8) and 172 (5) of Act
For the purposes of sections 170 (8) and 172 (5) of the Act, the prescribed rate of interest is the interest rate referred to in section 22 of the Taxation Administration Act 1996.
7 Calculation of costs of individual claims and provisional payments of compensation: clauses 137 (2) (c) (ii) (C) and 138 (2) (c) (ii) (C) of Regulation
For the purposes of clauses 137 (2) (c) (ii) (C) and 138 (2) (c) (ii) (C) of the Workers Compensation Regulation 2003, the amount specified is $1,535.90.
8 Schedules and Tables A and B
Schedules 1–12, the Notes to Table A and Tables A and B form part of this Order.
cl 8: Am 2007 (391), cl 2.
9 Explanatory note
The explanatory note does not form part of this Order.
Schedule 1 Interpretation
(Clause 8)
1 Definitions
(1) In this Order:
apprentice has the same meaning as in the Apprenticeship and Traineeship Act 2001.
apprentice incentive amount, in relation to an employer, means the amount calculated in accordance with Schedule 12.
basic tariff premium, in relation to a policy, means the basic tariff premium for the policy calculated in accordance with Schedule 3.
claim means a claim made by a person against an employer to which a policy relates.
dust diseases contribution, in relation to an employer, means an amount equivalent to the contributions, if any, payable by an insurer in respect of the employer to the Workers’ Compensation (Dust Diseases) Fund.
employer includes a person who proposes to become an employer.
GST has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth.
input tax credit entitlement, in relation to an employer, means the amount of input tax credit that may be claimed by the employer in accordance with the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth in respect of the issue or renewal of a policy of insurance expressed as a percentage of the GST payable by the employer in respect of the issue or renewal of that policy.
insurer means a licensed insurer, or a former licensed insurer, within the meaning of the Act.
limited proprietary company means a proprietary company limited by shares as referred to in section 112 of the Corporations Act 2001 of the Commonwealth.
NSW WorkCover Industry Classification System or NSWWIC System means the industry classification system set out in Table A.
per capita rate means a rate specified in Column 4 of Table A that is expressed otherwise than as a percentage.
period of insurance, in relation to a policy, means a period for which an insurer assumes risk under the policy, being a period that commences on the first day on which the policy is in force after having been issued or renewed.
policy or policy of insurance means a policy of insurance within the meaning of the Act.
premium discount amount, in relation to an employer, means the amount of discount on an employer’s premium calculated in accordance with Schedule 10.
premiums adjustment contribution, in relation to an employer, means an amount equivalent to such part of the contributions, if any, payable by an insurer to the Insurance Fund under section 208 or 208AA of the Act as relates to the premium payable by the employer to the insurer.
regulations means regulations under the Act.
the Act means the Workers Compensation Act 1987.
wages means wages as defined in section 174 (9) of the Act, but does not include a motor vehicle allowance or accommodation allowance to the extent that the allowance is required to be excluded from wages by clause 3.
(2) Predecessor For the purposes of this Order, a person is the predecessor of an employer if the employer has acquired the business of the person. This subclause applies whether the business acquired is the whole or main part of the business of the person or is the whole or main part of a separate and distinct business of the person, and whether or not the business acquired is carried on at the same location.
(3) Related corporation For the purposes of this Order, an employer that is a corporation is related to another corporation (whether or not that other corporation is an employer) if:
(a) the employer and the other corporation are, by reason of the Corporations Act 2001 of the Commonwealth, taken to be related to each other, or
(b) the directors of the employer are accustomed or under an obligation, whether formal or informal, to act in accordance with the directions, instructions or wishes of the directors of the other corporation, or
(c) the directors of the other corporation are accustomed or under an obligation, whether formal or informal, to act in accordance with the directions, instructions or wishes of the directors of the employer, or
(d) the other corporation is, by reason of the Corporations Act 2001 of the Commonwealth, taken to be related to another corporation the directors of which are accustomed or under an obligation, whether formal or informal, to act in accordance with the directions, instructions or wishes of the directors of the
This is an opening excerpt, not the complete document.