sch.A-div.G-sdiv.51Food Retailing

sch.A-div.G-sdiv.51 Food Retailing

Subdivision 51 Food Retailing

| Column 1 | Column 2 | Column 3 | Column 4 | | Group | Class | Title and Description | Rate | | 511 | | Supermarket and Grocery Stores | | | | 511000 | Supermarket and Grocery Stores | 4.963% | | | | This class includes employers engaged in retailing groceries or non-specialised food lines, whether or not the selling is organised on a self-service basis. | | | | | Primary Activities: | | | | | Groceries retailing | | | | | Grocery supermarket operation | | | 512 | | Specialised Food Retailing | | | | 512100 | Fresh Meat, Fish and Poultry Retailing | 3.956% | | | | This class includes employers engaged in retailing fresh meat, fish or poultry. | | | | | Primary Activities: | | | | | Butchers’ shop operation (retail) | | | | | Fish, fresh, retailing | | | | | Meat retailing (except canned meat) | | | | | Poultry, fresh, retailing | | | | | Seafoods, fresh, retailing | | | | 512200 | Fruit and Vegetable Retailing | 3.493% | | | | This class includes employers engaged in retailing fresh fruit or vegetables. | | | | | Primary Activities: | | | | | Fruit, fresh, retailing | | | | | Greengrocery operation (retail) | | | | | Vegetables, fresh, retailing | | | | 512300 | Liquor Retailing | 3.119% | | | | This class includes employers engaged in retailing beer, wine or spirits for consumption off the premises only. | | | | | Exclusions and References:Hotels, bars and similar employers (except licensed clubs) mainly engaged in selling alcoholic beverages for consumption on the premises are included in Class 572000 Pubs, Taverns and Bars. | | | | | Primary Activities: | | | | | Alcoholic beverages retailing (for consumption off the premises only). | | | | 512400 | Bread and Cake Retailing | 3.444% | | | | This class includes employers engaged in retailing bread, cakes, pastries or biscuits. This class includes employers which bake bread, cake, pastries or biscuits on the premises for sale to the final consumer. | | | | | Exclusions and References:Employers mainly engaged in(a) baking bread, cakes, pastries or biscuits are included in Group 216 Bakery Product Mfg; and(b) transport and delivery of bread, cakes, pastries or biscuits with the product not owned by the employer are included in the appropriate class of Group 611 Road Freight Transport. | | | | | Primary Activities: | | | | | Biscuits retailing | | | | | Bread retailing | | | | | Bread vendors | | | | | Cakes retailing | | | | | Hot bread shops | | | | | Pastries retailing | | | | 512500 | Takeaway Food Retailing | 3.006% | | | | This class includes employers engaged in retailing food ready to be taken away for immediate consumption. | | | | | Exclusions and References:Employers mainly engaged in selling prepared meals for consumption on the premises are included in Group 573 Cafes and Restaurants. | | | | | Primary Activities: | | | | | Canteen operations | | | | | Chicken, take away, retailing (cooked, ready to eat) | | | | | Cut lunches retailing | | | | | Fish and chips, take away, retailing (cooked, ready to eat) | | | | | Fruit/vegetable juice retailing (for immediate consumption) | | | | | Hamburgers, retailing (cooked, ready to eat) | | | | | Health drink retailing (for immediate consumption) | | | | | Ice cream retailing (for immediate consumption) | | | | | Kiosk operations | | | | | Milk drinks retailing (for immediate consumption) | | | | | Pizza, take away, retailing (cooked, ready to eat) | | | | | School canteen operation | | | | | Soft drinks retailing (for immediate consumption) | | | | | Take away foods retailing (cooked ready to eat) | | | | 512600 | Milk Vending | 3.509% | | | | This class includes employers engaged in retailing milk by home delivery service. | | | | | Primary Activities: | | | | | Milk retailing (home delivery service) | | | | | Milk vendor (home delivery service) | | | | 512900 | Specialised Food Retailing nec | 3.144% | | | | This class includes employers engaged in retailing specialised food lines, such as confectionery or smallgoods or tobacco products, or convenience store operations also retailing automotive fuels and lubricating oils (no repairing). | | | | | Exclusions and References:Employers mainly engaged in(a) retailing a wide range of food lines are included in Class 511000 Supermarkets and Grocery Stores; and(b) transport, delivery and restocking of vending machines with product not owned by the employer are included in Class 611020—Road Freight Transport—Short Distance. | | | | | Primary Activities: | | | | | Confectionery retailing | | | | | Non-alcoholic drinks retailing | | | | | Smallgoods retailing | | | | | Specialised foods retailing nec | | | | | Tobacco products retailing | | | | | Vending machine retail product including restocking with product owned by the employer | |