Industries List With Description

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Contents
Background ................................................................................................................................ 3
Business industry descriptions and codes ....................................................................... 3
Levy classication system ............................................................................................... 3
ACC Levy collection and invoicing .................................................................................... 3
2007/08 ACC levy invoicing ............................................................................................. 4
Calculating liable earnings .............................................................................................. 5
When to use this guide ............................................................................................................... 6
Registering for GST .......................................................................................................... 6
Completing an annual income tax return.......................................................................... 6
New business returns paper based ............................................................................... 6
Existing business returns paper based ......................................................................... 7
Registering a change of business activity with ACC........................................................... 7
How to use this guide .................................................................................................................8
Guidelines to determine the business industry description and code............................... 8
More than one appropriate description? .......................................................................... 9
Is your client involved in two or more business activities? ................................................ 9
Additional guidelines for selecting a business industry description ............................... 10
Business administrative and management services ........................................................11
General industry classication category .................................................................................... 12
Listing of descriptions by general industry classication category .................................. 12
Listing of descriptions alphabetically..............................................................................13
Levy rates table 2007/08 .......................................................................................................... 14
ACC Business Service Centre

Email business@acc.co.nz
Website www.acc.co.nz
ACC15220-2-Pr#7.indd 1
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Telephone 0800 222 991
Facsimile 0800 222 003
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Background
ACC provides personal injury cover for all New Zealand citizens, residents and temporary visitors to New Zealand.
ACC is responsible for preventing injury, collecting personal injury cover levies, and providing the best treatment and
care, if injury occurs, to quickly rehabilitate people back to work.
ACC recognises that you play a key role in advising your employer and self-employed clients in relation to personal injury
cover.
This guide is designed to help you determine a clients business industry description when completing Inland Revenue
forms. It contains:
The business industry description and code, together with the corresponding ACC classication unit number
2007/08 employer, self-employed and Residual Claims levy rates for each classication.
Inland Revenue GST registration forms, client linking forms, and annual income tax returns now require the business
industry description box to be completed.
It is important that the business industry description provided on all documentation accurately reects the nature of
your clients primary business activity, as it is also used to determine the classication unit for ACC levy calculation
purposes. The classication unit information is reected on your clients ACC invoice.
Business industry descriptions and codes

The business industry descriptions and/or codes listed in this book are used by ACC, Inland Revenue and Statistics New
Zealand. The codes are based on the Australian and New Zealand Standard Industry Classication.
This booklet uses a universal listing to meet the information needs of all three agencies as follows:
ACC uses the business industry description to determine the classication unit. The classication unit has
accompanying rates, which are used by ACC to calculate levies for injury cover and residual claims
Inland Revenue collects this information from employers and self-employed people on behalf of other agencies and
for its own statistical analysis purposes
Statistics New Zealand uses the data for statistical purposes.
Levy classication system

ACC uses a risk-based classication system whereby business activities are grouped so that the cost of work injuries is
fairly distributed among those with similar characteristics.
ACC sets levies for each classication unit by comparing costs of previous claims with total earnings within that activity
group. Levies for residual claims, employers and self-employed are determined for each classication unit.
For the 2007/08 year levies will be based on 127 risk groups covering 554 classications.
Where a business activity is not declared and Inland Revenue is unable to provide the business industry description, ACC
will seek other information or contact the customer to determine an appropriate classication.
ACC levy collection and invoicing

ACC collects all ACC levies for employers and self-employed earners as part of its annual invoicing cycle. This includes
work and residual levies, and earner levies for self-employed persons.
Inland Revenue collects employee earner levies (including the Earners Residual levy) as a component of PAYE
deductions.

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2007/08 ACC levy invoicing

Employers
The employers invoice pack includes:
Levy adjustment invoice
ACC WorkPlace Cover levy adjustment for the year 1 April 2006 to 31 March 2007 (covers employee work injuries for
that year)
ACC Residual Claims levy (covers employee work injuries before 1 July 1999 and non-work injuries before 1 July 1992)
payable for the income year ending 31 March 2007 and the Health and Safety in Employment (HSE) levy collected on
behalf of the Department of Labour.
Provisional levy invoice
Estimated ACC WorkPlace Cover levy for the year 1 April 2007 to 31 March 2008. The estimates include an adjustment
for the Labour Cost Index.
Invoices will be sent from June 2007.
Shareholder-employees (close companies)

The invoice pack for shareholder-employees includes:
Adjustment invoice
ACC WorkPlace Cover levy adjustment for the income year 1 April 2006 to 31 March 2007
ACC Residual Claims levy payable for the income year ending 31 March 2007 (including the HSE levy collected on
behalf of the Department of Labour)
Earners Residual levy and Earner levy for shareholder-employees without PAYE deductions payable for the year
ending 31 March 2007.
Provisional levy invoice
Estimated ACC WorkPlace Cover levy for the year 1 April 2007 to 31 March 2008. The estimates include an adjustment
for the Labour Cost Index.
Invoices will be sent from August 2007.
Self-employed
The invoice for self-employed includes:
ACC CoverPlus levy for the tax year from 1 April 2007 to 31 March 2008
work related levy
Earner levy (covering non-work injuries)
ACC Residual Claims levy payable for the income year ending 31 March 2007 (including the HSE levy collected on
behalf of the Department of Labour)
Earners Residual levy payable for the income year ending 31 March 2007
Invoices will be sent from August 2007.
CoverPlus Extra
The invoice for CoverPlus Extra includes:
CoverPlus Extra levy for the tax year from 01 April 2007 to 31 March 2008
ACC residual levies are invoiced in arrears. Residual Claims levies for 01 April 2006 to 31 March 2007 may appear on
this invoice or be invoiced separately
CoverPlus Extra invoices are sent from April after policies are renewed.
Residual claims levies will be sent shortly after tax returns for the year ended 31 March 2007 are led.

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Calculating liable earnings

ACC will calculate the liable earnings amount for all levies from relevant earnings information supplied by Inland
Revenue.
Electronic calculators to assist you and your clients to estimate levies are available on the ACC
website.
For more information about calculating levies and invoices refer to www.acc.co.nz/productslevies

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When to use this guide

Registering for GST
Where your client is completing a business industry description as part of their GST registration process, they are
required to choose a single description reecting the main activity of the business. The description that most accurately
reects the nature of the business or trading activity must be chosen.
Enter the appropriate business industry description and the code at question 8 on the IR360 (GST Registration form).
Please note: the description provided on the return must be identical to that in the booklet.
If, after reading this booklet, you are unable to identify a business industry description that accurately reects the nature
of your clients business, please describe the business activity and record it on the GST registration form (IR360) at
question 8.
Inland Revenue will provide the business industry description to ACC. This will then be used to determine your clients
classication unit for ACC levy invoicing.
Where a GST registration book or form is issued direct to the person registering for GST, a Determining your Business
Industry Description and Code (ACC410) booklet will be supplied at the same time. Please note: the booklet does not
include ACC classication units or rates. ACC will convert the business industry description to a classication unit when
the data is passed through to ACC.
The booklet is available from www.businessdescription.co.nz or by phoning 0508 222 995.
Completing an annual income tax return

Inland Revenue will provide the business industry description to ACC which will in turn use the information to determine
the classication unit for invoicing levies. Therefore, it is important that the description used on a return is the one that
most accurately reects the nature of the business or trade undertaken as at 31 March 2007.
Please note: the description provided on the return must be identical to that in the booklet.
If, after reading this booklet, you are unable to identify a description that accurately reects the nature of your clients
business, please contact the ACC Business Service Centre by phoning 0800 222 991.
You will need to describe the business activity and record it in Box 6 of the IR3, IR4 or IR7.
E-led returns
If you e-le tax returns please check your records to ensure that the correct business description has already been
supplied to Inland Revenue. Any change in the clients business activity since the last return was led should be noted in
the new return being led, and also supplied to ACC by telephoning 0800 222 991.
New business returns paper based

If Box 6 of the IR3, IR4 or IR7 is blank (as this may be the rst time a return for the business or trading activity has
been led) you will need to enter your clients business industry description. It is important that the business industry
description completed in the return exactly matches the one used at the time of GST registration unless the business
activity has changed in the meantime.
Note that a business activity recorded at the time of GST registration of a partnership is not automatically recorded
against each partner. Activities for each partner must be recorded in their respective IR3 returns. Please also see the
information printed on page 8 of this guide under Partnerships.

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Existing business returns paper based

It is important that the business industry description or ACC classication unit pre-printed on the return is checked as it
may be incorrect or require changing. To change a business industry description contact ACC by phoning 0800 222 991.
If Box 6 of the IR3, IR4 or IR7 requires changing, please enter the new business industry description. (Please note that the
pre-printed description reported in Box 6 may be in a truncated form.)
If your client has changed their business activity since 31 March 2007, this change should be registered with ACC.
Registering a change of business activity with ACC

Clients are required to complete a Changes to your business information form which you can obtain by downloading
it from the ACC website or calling the ACC Agents Line on 0800 222 991. Alternatively you can call the ACC Business
Service Centre to action this change. If you are an NZICA member please have your NZICA number handy.
Form Required
Employers:
ACC1767
Self-employed:
ACC1765
Shareholder-employees:
ACC1761
Client linking forms

When completing Inland Revenue client linking/delinking or existing client changes forms (or using INFOexpress), there
is a business industry description box to ll in. This will allow you to update information for new clients or to modify
information for existing clients.

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How to use this guide

The listing has been set out in business industry sector order, which closely reects the numeric classication unit order
and shows the following information for each business industry code:
Self-employed
RCL +
HSE
CPX
Abate
CPX
CP
Emp
ACC CU
ACC CU Description
Business Industry Description
BIC Code
1. Business industry code

2. Business industry description
3. ACC classication unit description. (Please note that manufacturing and not elsewhere classied have been
abbreviated to mfg and nec respectively.)
4. ACC classication unit number
5. Employer levy rate
6. ACC CoverPlus self-employed work levy rate covers weekly compensation, medical expenses and rehabilitation costs
7. ACC CoverPlus Extra levy rate covers weekly compensation, medical expenses and rehabilitation costs
8. ACC CoverPlus Extra Abatement rate guarantees agreed weekly compensation without abatement for earnings
9. Residual Claims and Health and Safety in Employment levies (including $0.05 HSE levy (excl.GST))
Guidelines to determine the business industry description

and code
Step 1 Describe the activity
Activity means the activity undertaken in the business, industry, profession, trade, or as an employer, self-employed
person or private domestic worker. Incidental functions relating to the activity such as administration, management,
marketing and distribution, technical support, maintenance and product development are treated as part of that activity
and not as separate activities.
For a self-employed person, the activity refers to the nature of the work done, rather than the context of the business in
which the work takes place.
In most cases, the activity will relate to services the business provides or goods the business produces.
Step 2 Use the activity guide

The activity guide on pages 12 and 13 list general categories and page references. Find the general category most
appropriate for your clients activity and go to those pages indicated for a more detailed description.
Step 3 Find the business industry description

Business industry descriptions for different activities are listed by business sector. Choose the description that most
accurately describes your clients activity.

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If you cant nd a business industry description

Please select the business industry description by referring to descriptions according to general industry classications.
For example
1. If the client is a wet suit manufacturer
Search under Manufacturing then Clothing Manufacturing.
2. If the client is a music teacher
Search under Education then Other Education.
3. If the client grows vegetables
Search under Agriculture, Forestry and Fishing then Horticulture and Fruit Growing.
More than one appropriate description?

Self-employed
You may nd there is more than one appropriate description for your clients business. If so, you must use the
description with the highest self-employed work income levy rate. If there is more than one description at the highest
levy rate, use the description that describes the part of the business with the largest proportion of liable earnings at that
rate.
Employers
Employers may nd there is more than one appropriate description for their business. If so, the description with
the highest employer levy rate must be used. If there is more than one description at the highest levy rate, use the
description that describes the part of your clients business with the largest proportion of liable earnings at that rate.
Sharemilkers
If your client is a sharemilker who operates under a standard sharemilking agreement, ACC considers them to be selfemployed. This applies whether they work on a 50/50, 39% or 29% basis.
Partnerships
Where self-employed earnings are derived from a partnership, the business description selected for tax return purposes
should correspond to the classication reecting the activity of the self-employed person within the partnership. This
may not be the same as the business activity of the partnership. For example, if one member of a partnership has an
administrative role, and the other an operations role, each will select a different classication unit to describe their own
work role.
Is your client involved in two or more business activities?

Self-employed
If your client is self-employed and involved in two or more business activities, the business industry description
corresponding to the classication unit which attracts the highest self-employed work income levy rate must be chosen.
When determining the description any activity that provides 5% or less of self-employed earnings may be ignored.
Accurate records should be kept to verify how you have apportioned the earnings.
Employers multiple classication guidelines

These guidelines explain the multiple classication rules for employers.
The business must have distinct and independent activities:

Each activity must provide a service to an external customer. An internal service provider is not classied
separately

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Any one activity must be able to continue if all the others cease to exist
Producing raw materials for, and selling the production from, a manufacturing unit are not separate activities.
The accounting records must demonstrate the separate management and operation of each activity:
Regularly produced management accounts are more likely to satisfy this condition than annual accounts
Accounts created retrospectively do not demonstrate the separate management of the activity during the year
Accounts must mirror the organisational structure to demonstrate separate management
A good practical test is whether the accounting records would establish a value for the activity, if it were sold
All income and expense items should be attributed to the activity at source (reallocation on a percentage or share
basis is usually unsatisfactory)
The accounting records must contain all relevant income and expenses, including overheads. ACC may ask to view
accounting or wage records.
There must be records showing the earnings of employees separately for each activity:
Separate activities cannot exist if all staff are shared
Separate payroll systems are not required. The wage records may be kept on a central system
For employees engaged in two or more activities, the highest rated applicable classication must be used, but
ignore any activity that provides 5% or less of an employees earnings.
If a company is a consolidated group ling an IR4 return, individual PAYE returns must still be led for each employing
company in the group. Each of those companies must use a classication (or classications) based solely on its own
activity. The parent company may not use multiple classications to reect the activities of its subsidiaries or associated
companies.
If the business meets these criteria or if further information is required, please contact ACCs Agents Line on 0800 222
991.
Where separate records are not kept, all employees must be included in the highest rated classication unit applicable
to the business.
If a client has earlier established and agreed multiple classication units with ACC, they do not need to contact ACC.
If these criteria are not met by your client and you need to know which business industry description to use please
contact ACCs Agents Line on 0800 222 991.
Please note that any request to use multiple classication units for ACC levy purposes must be made directly to ACC.
Additional guidelines for selecting a business industry description
Avoid using generic terms such as estate, family trust, and investment.
Be specic about the type of activity undertaken, eg. pottery manufacturing, residential property investment,
sheep farming.
It is not relevant to the business description whether the business is conducted through a trust, company or on
behalf of an estate.
Manufacturing
Manufacturing parts or components of an item is included with manufacturing the completed item.
If it is not listed separately, maintaining or installing an item is included with the manufacture of that item.
Assembly is classied as manufacture.
10
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Retailing and wholesaling
Retailing is selling to the general public.
Wholesaling is selling to businesses for resale or for use in their business.
If goods are bought for resale it establishes that a selling activity exists.
Subcontracting
A manufacturer who subcontracts the physical production of goods is classied as a wholesaler.
A builder who subcontracts all the construction and trade services is classied as a property operator or developer.
A subcontractor who performs a range of trade or business services should list the predominant activity, unless there
is a relevant multi-service description.
There are now separate descriptions for wholesalers who subcontract the physical handling of their goods, and
building completion services where physical trade work is subcontracted.
If you are still unsure, contact ACCs Agents Line on 0800 222 991.
Business administrative and management services

Only where the service provided by the employer or self-employed person to its external customers is a business
administration service (i.e. contributing to the administration of the customers business) or a business management
service (i.e. a business consultancy, advisory or management support service that does not have its own separate
classication) will the employer or self-employed person be entitled to use these business descriptions.
These business descriptions may not be used by an employer where they refer to services supplied internally within the
employers organisation.
If there is any inconsistency between this booklet and the legislation,

the legislation will prevail over this booklet.

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General industry
classication category
Listing of descriptions by general industry classication category
Agriculture, Forestry and Fishing .................................................................................................................................... 14

Services to Agriculture ........................................................................................................................................ 15
Hunting and Trapping ......................................................................................................................................... 16
Forestry and Logging .......................................................................................................................................... 16
Mining .......................................................................................................................................................................... 17
Manufacturing ............................................................................................................................................................... 18
Food, Beverage and Tobacco Manufacturing ....................................................................................................... 18
Textile, Clothing, Footwear and Leather Manufacturing ....................................................................................... 21
Wood and Paper Product Manufacturing ............................................................................................................. 23
Printing, Publishing and Recorded Media ...........................................................................................................24
Petroleum, Coal, Chemical and Associated Product Manufacturing ..................................................................... 25
Non-Metallic Mineral Product Manufacturing ......................................................................................................28
Metal Product Manufacturing .............................................................................................................................29
Machinery and Equipment Manufacturing ..........................................................................................................32
Other Manufacturing .......................................................................................................................................... 35
Electricity and Gas Supply ..............................................................................................................................................36
Water Supply, Sewage and Draining Services .................................................................................................................36
Construction ..................................................................................................................................................................36
Wholesale Trade ............................................................................................................................................................39
Retail Trade .................................................................................................................................................................... 43
Accommodation, Cafes and Restaurants ........................................................................................................................48
Transport and Storage ....................................................................................................................................................49
Communication Services................................................................................................................................................ 52
Finance and Insurance ................................................................................................................................................... 52
Property and Business Services ..................................................................................................................................... 53
Government Administration and Defence .......................................................................................................................58
Education ...................................................................................................................................................................... 59
Health and Community Services ..................................................................................................................................... 59
Cultural and Recreational Services .................................................................................................................................62
Personal and Other Services ..........................................................................................................................................66
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General industry
classication category
Listing of descriptions alphabetically
Accommodation, Cafes and Restaurants ........................................................................................................................48

Agriculture, Forestry and Fishing .................................................................................................................................... 14
Hunting and Trapping ......................................................................................................................................... 16
Forestry and Logging .......................................................................................................................................... 16
Services to Agriculture ........................................................................................................................................ 15
Communication Services................................................................................................................................................ 52
Construction ..................................................................................................................................................................36
Cultural and Recreational Services .................................................................................................................................62
Education ...................................................................................................................................................................... 59
Electricity and Gas Supply ..............................................................................................................................................36
Finance and Insurance ................................................................................................................................................... 52
Government Administration and Defence .......................................................................................................................58
Health and Community Services ..................................................................................................................................... 59
Manufacturing ............................................................................................................................................................... 18
Food, Beverage and Tobacco Manufacturing ....................................................................................................... 18
Machinery and Equipment Manufacturing ..........................................................................................................32
Metal Product Manufacturing .............................................................................................................................29
Non-Metallic Mineral Product Manufacturing ......................................................................................................28
Petroleum, Coal, Chemical and Associated Product Manufacturing ..................................................................... 25
Printing, Publishing and Recorded Media ...........................................................................................................24
Other Manufacturing .......................................................................................................................................... 35
Textile, Clothing, Footwear and Leather Manufacturing ....................................................................................... 21
Wood and Paper Product Manufacturing ............................................................................................................. 23
Mining .......................................................................................................................................................................... 17
Personal and Other Services ..........................................................................................................................................66
Property and Business Services ..................................................................................................................................... 53
Retail Trade .................................................................................................................................................................... 43
Transport and Storage ....................................................................................................................................................49
Water Supply, Sewage and Draining Services .................................................................................................................36
Wholesale Trade ............................................................................................................................................................39

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Levy rates table 2007/08

Rates effective 1 April 2007 to 31 March 2008
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
AGRICULTURE, FORESTRY AND FISHING

HORTICULTURE AND FRUIT GROWING
011101
Fruit tree nursery operation
Plant nurseries
01110
1.22
2.13
2.72
0.07
0.55
011102
Nursery (ower, shrubs, ornamental trees) operation
Plant nurseries
01110
1.22
2.13
2.72
0.07
0.55
011103
Ornamental plant growing
Plant nurseries
01110
1.22
2.13
2.72
0.07
0.55
011104
Seedling growing nec
Plant nurseries
01110
1.22
2.13
2.72
0.07
0.55
011105
Turf growing
Plant nurseries
01110
1.22
2.13
2.72
0.07
0.55
011106
Vine stock nursery operation
Plant nurseries
01110
1.22
2.13
2.72
0.07
0.55
011201
Flower growing
Cut ower and ower seed growing
01120
1.23
2.13
2.72
0.07
0.55
011202
Seed growing ower
Cut ower and ower seed growing
01120
1.23
2.13
2.72
0.07
0.55
011301
Herb growing
Vegetable growing
01130
1.22
2.13
2.72
0.07
0.55
011302
Melon growing
Vegetable growing
01130
1.22
2.13
2.72
0.07
0.55
011303
Onion growing
Vegetable growing
01130
1.22
2.13
2.72
0.07
0.55
011304
Potato growing
Vegetable growing
01130
1.22
2.13
2.72
0.07
0.55
011305
Seed growing vegetable
Vegetable growing
01130
1.22
2.13
2.72
0.07
0.55
011307
Tomato growing
Vegetable growing
01130
1.22
2.13
2.72
0.07
0.55
011308
Vegetable seed growing
Vegetable growing
01130
1.22
2.13
2.72
0.07
0.55
011309
Vegetable growing except dry eld peas, beans and

soybeans
Vegetable growing
01130
1.22
2.13
2.72
0.07
0.55
011401
Grape growing
Grape growing
01140
1.22
2.13
2.72
0.07
0.55
011402
Vineyard operation
Grape growing
01140
1.22
2.13
2.72
0.07
0.55
011501
Apple growing
Apple and pear growing
01150
1.22
2.13
2.72
0.07
0.55
011502
Pear growing
Apple and pear growing
01150
1.22
2.13
2.72
0.07
0.55
011605
Stone fruit growing
Stone fruit growing
01160
1.22
2.13
2.72
0.07
0.55
011701
Kiwifruit growing
Kiwi fruit growing
01170
1.22
2.13
2.72
0.07
0.55
011912
Mango growing
Fruit growing nec
01190
1.22
2.13
2.72
0.07
0.55
011922
Strawberry growing
Fruit growing nec
01190
1.22
2.13
2.72
0.07
0.55
011990
Almond growing
Fruit growing nec
01190
1.22
2.13
2.72
0.07
0.55
011991
Avocado growing
Fruit growing nec
01190
1.22
2.13
2.72
0.07
0.55
011992
Fig growing
Fruit growing nec
01190
1.22
2.13
2.72
0.07
0.55
011993
Macadamia nut growing
Fruit growing nec
01190
1.22
2.13
2.72
0.07
0.55
011994
Olive growing
Fruit growing nec
01190
1.22
2.13
2.72
0.07
0.55
011995
Passionfruit growing
Fruit growing nec
01190
1.22
2.13
2.72
0.07
0.55
011996
Pecan nut growing
Fruit growing nec
01190
1.22
2.13
2.72
0.07
0.55
011997
Walnut growing
Fruit growing nec
01190
1.22
2.13
2.72
0.07
0.55
011911
Citrus fruit growing
Citrus growing
01191
1.22
2.13
2.72
0.07
0.55
011921
Berryfruit growing
Berryfruit growing
01192
1.23
2.13
2.72
0.07
0.55
GRAIN, SHEEP AND BEEF CATTLE FARMING

012101
Cereal grain growing
Grain growing
01210
1.22
2.13
2.72
0.07
0.55
012102
Grain, cereal growing
Grain growing
01210
1.22
2.13
2.72
0.07
0.55
012103
Maize growing
Grain growing
01210
1.22
2.13
2.72
0.07
0.55
012104
Oat growing
Grain growing
01210
1.22
2.13
2.72
0.07
0.55
012105
Oilseed growing
Grain growing
01210
1.22
2.13
2.72
0.07
0.55
012108
Safower growing
Grain growing
01210
1.22
2.13
2.72
0.07
0.55
012109
Sorghum growing except forage sorghum
Grain growing
01210
1.22
2.13
2.72
0.07
0.55
012110
Soybean growing
Grain growing
01210
1.22
2.13
2.72
0.07
0.55
012111
Sunower growing
Grain growing
01210
1.22
2.13
2.72
0.07
0.55
012112
Wheat growing
Grain growing
01210
1.22
2.13
2.72
0.07
0.55
012201
Beef cattle farming and cereal grain growing
Grain-sheep and grain-beef cattle farming
01220
2.15
4.05
5.16
0.14
0.55
012202
Sheep farming and cereal grain growing
Grain-sheep and grain-beef cattle farming
01220
2.15
4.05
5.16
0.14
0.55
012301
Beef cattle and sheep farming
Sheep and beef cattle farming
01230
2.15
4.05
5.16
0.14
0.55
012302
01230
2.15
4.05
5.16
0.14
0.55
012401
Sheep farming
Sheep farming
01240
2.15
4.05
5.16
0.14
0.55
012402
Wool growing
Sheep farming
01240
2.15
4.05
5.16
0.14
0.55
012501
Beef cattle farming
Beef cattle farming
01250
2.15
4.04
5.15
0.14
0.55
012502
Stud beef cattle breeding or farming
Beef cattle farming
01250
2.15
4.04
5.15
0.14
0.55
mfg = manufacturing
14
ACC15220-2-Pr#7.indd 14
nec = not elsewhere classied

7/4/07 12:09:40 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
DAIRY CATTLE FARMING

013001
Dairy cattle farming
01300
2.15
4.05
5.16
0.14
0.55
013002
Milk production dairy cattle
01300
2.15
4.05
5.16
0.14
0.55
013003
Stud dairy cattle breeding or farming
01300
2.15
4.05
5.16
0.14
0.55
0.55
POULTRY FARMING
014101
Chicken farming for meat
Poultry farming meat
01410
1.17
2.21
2.82
0.07
014102
Duck farming
01410
1.17
2.21
2.82
0.07
0.55
014103
Game bird farming
01410
1.17
2.21
2.82
0.07
0.55
014104
Goose farming
01410
1.17
2.21
2.82
0.07
0.55
014105
Poultry farming for meat
01410
1.17
2.21
2.82
0.07
0.55
014106
Poultry hatchery operation meat breeds
01410
1.17
2.21
2.82
0.07
0.55
014107
Turkey farming
01410
1.17
2.21
2.82
0.07
0.55
014201
Egg farm operation
Poultry farming eggs
01420
1.17
2.21
2.82
0.07
0.55
014202
Poultry farming for eggs
01420
1.17
2.21
2.82
0.07
0.55
014203
Poultry hatchery operation egg breeds
01420
1.17
2.21
2.82
0.07
0.55
0.55
OTHER LIVESTOCK FARMING

015101
Pig farming
Pig farming
01510
2.15
4.04
5.15
0.14
015201
Horse breeding
Horse farming
01520
5.67
10.66
13.59
0.41
0.63
015202
Stud farm operation horses
Horse farming
01520
5.67
10.66
13.59
0.41
0.63
015301
Deer breeding, farming
Deer farming
01530
2.15
4.05
5.16
0.14
0.55
015911
Mixed livestock farming nec
Livestock farming nec
01590
2.14
4.04
5.15
0.14
0.55
0.55
015991
Bird breeding except poultry or game birds
01590
2.14
4.04
5.15
0.14
015992
Buttery breeding
01590
2.14
4.04
5.15
0.14
0.55
015993
Cat breeding
01590
2.14
4.04
5.15
0.14
0.55
015994
Dog breeding
01590
2.14
4.04
5.15
0.14
0.55
015995
Fur skin animal farming
01590
2.14
4.04
5.15
0.14
0.55
015996
Goat farming
01590
2.14
4.04
5.15
0.14
0.55
015997
Livestock raising nec
01590
2.14
4.04
5.15
0.14
0.55
015998
Pet breeding
01590
2.14
4.04
5.15
0.14
0.55
015999
Rabbit farming
01590
2.14
4.04
5.15
0.14
0.55
015931
Apiarist
Beekeeping
01593
2.15
4.04
5.15
0.14
0.55
015932
Beekeeping
Beekeeping
01593
2.15
4.04
5.15
0.14
0.55
0.55
OTHER CROP GROWING

016991
Drug plant growing
Crop and plant growing nec
01690
1.22
2.13
2.72
0.07
016992
Fodder growing
01690
1.22
2.13
2.72
0.07
0.55
016993
Ginger growing
01690
1.22
2.13
2.72
0.07
0.55
016994
Hay growing
01690
1.22
2.13
2.72
0.07
0.55
016995
Lucerne growing
01690
1.22
2.13
2.72
0.07
0.55
016996
Seed growing nec
01690
1.22
2.13
2.72
0.07
0.55
016997
Vegetable growing for fodder
01690
1.22
2.13
2.72
0.07
0.55
016998
Lavender growing
01690
1.22
2.13
2.72
0.07
0.55
016911
Tobacco farming
Tobacco and hops growing
01691
1.23
2.13
2.72
0.07
0.55
016912
Hop growing
Tobacco and hops growing
01691
1.23
2.13
2.72
0.07
0.55
016920
Mushroom growing
Cultivated mushroom growing
01692
1.22
2.13
2.72
0.07
0.55
SERVICES TO AGRICULTURE
021201
Goat shearing
Shearing services
02120
3.68
6.93
8.84
0.29
0.55
021202
Shearing services
Shearing services
02120
3.68
6.93
8.84
0.29
0.55
021203
Wool handling (in conjunction with shearing)
Shearing services
02120
3.68
6.93
8.84
0.29
0.55
021301
Aerial crop dusting or spraying
Aerial agricultural, horticultural, silvicultural,

farming and pest control services
02130
3.09
6.57
8.38
0.32
1.77
021302
Aerial fertiliser spreading

02130
3.09
6.57
8.38
0.32
1.77
021303
Aerial mustering

02130
3.09
6.57
8.38
0.32
1.77
021304
Aerial pest control

02130
3.09
6.57
8.38
0.32
1.77
mfg = manufacturing

ACC15220-2-Pr#7.indd 15
15
7/4/07 12:09:40 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
021305
Crop dusting service aerial

02130
3.09
6.57
8.38
0.32
1.77
021306
Fertiliser spreading aerial

02130
3.09
6.57
8.38
0.32
1.77
021307
Mustering aerial

02130
3.09
6.57
8.38
0.32
1.77
021308
Pest control service aerial

02130
3.09
6.57
8.38
0.32
1.77
021902
Agricultural fencing contractor
Services to agriculture nec
02190
1.66
3.14
4.00
0.14
0.55
021903
Agricultural services nec
02190
1.66
3.14
4.00
0.14
0.55
021904
Articial insemination service
02190
1.66
3.14
4.00
0.14
0.55
021906
Branding services animal
02190
1.66
3.14
4.00
0.14
0.55
021907
Agistment service other than horses
02190
1.66
3.14
4.00
0.14
0.55
021908
Crop harvesting service
02190
1.66
3.14
4.00
0.14
0.55
021909
Dairy herd testing
02190
1.66
3.14
4.00
0.14
0.55
021910
Dog training for farm work
02190
1.66
3.14
4.00
0.14
0.55
021911
Farm irrigation service
02190
1.66
3.14
4.00
0.14
0.55
021913
Fertiliser spreading except aerial
02190
1.66
3.14
4.00
0.14
0.55
021914
Fruit picking
02190
1.66
3.14
4.00
0.14
0.55
021915
Hay cutting, baling or pressing
02190
1.66
3.14
4.00
0.14
0.55
021916
Horticultural services nec
02190
1.66
3.14
4.00
0.14
0.55
021918
Land clearing bush or rural
02190
1.66
3.14
4.00
0.14
0.55
021919
Livestock dipping, drafting or droving
02190
1.66
3.14
4.00
0.14
0.55
021920
Pest control service agricultural except aerial or wild

animal control
02190
1.66
3.14
4.00
0.14
0.55
021921
Potting mix manufacturing and packaging
02190
1.66
3.14
4.00
0.14
0.55
021922
Seed cleaning or grading
02190
1.66
3.14
4.00
0.14
0.55
021923
Wool classing except reclassing or bulk classing
02190
1.66
3.14
4.00
0.14
0.55
021927
Agistment service horses
02190
1.66
3.14
4.00
0.14
0.55
110201
Peat cutting and packaging
02190
1.66
3.14
4.00
0.14
0.55
271201
Farrier operation horse shoeing (excluding farriers who

manufacture horseshoes)
02190
1.66
3.14
4.00
0.14
0.55
021905
Boarding kennels
Animal or pet boarding
02191
0.39
0.70
0.89
0.05
0.43
021924
02191
0.39
0.70
0.89
0.05
0.43
021925
Animal shelter operation
02191
0.39
0.70
0.89
0.05
0.43
021926
Dog grooming
02191
0.39
0.70
0.89
0.05
0.43
030201
Sphagnum moss processing
Sphagnum moss processing
02192
1.66
3.13
3.99
0.14
0.55
1.77
HUNTING AND TRAPPING

022001
Bird trapping
Hunting and trapping
02200
3.09
6.57
8.38
0.32
022002
Culling of wild animals
02200
3.09
6.57
8.38
0.32
1.77
022006
Fur skin animal hunting or trapping
02200
3.09
6.57
8.38
0.32
1.77
022007
Hunting or trapping
02200
3.09
6.57
8.38
0.32
1.77
022009
Mutton bird catching
02200
3.09
6.57
8.38
0.32
1.77
022010
Possum hunting and trapping
02200
3.09
6.57
8.38
0.32
1.77
022011
Rabbit hunting and trapping
02200
3.09
6.57
8.38
0.32
1.77
FORESTRY AND LOGGING

030101
Forestry
Forestry
03010
3.95
6.90
8.80
0.24
2.40
030202
Firewood cutting forest
Logging
03020
3.94
6.91
8.81
0.24
2.40
030203
Logging (including poles)
Logging
03020
3.94
6.91
8.81
0.24
2.40
030204
Pulpwood cutting forest
Logging
03020
3.94
6.91
8.81
0.24
2.40
030205
Timber hewing forest
Logging
03020
3.94
6.91
8.81
0.24
2.40
030206
Tree cutting or felling forest
Logging
03020
3.94
6.91
8.81
0.24
2.40
030207
Forest product gathering
Forest products gathering
03021
1.67
3.15
4.02
0.14
0.55
030301
Fire ghting service forest
Services to forestry (excluding tree cutting

and felling)
03030
3.12
6.67
8.50
0.32
1.77
mfg = manufacturing
16
ACC15220-2-Pr#7.indd 16

7/4/07 12:09:41 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
030302
Forest conservation services

and felling)
03030
3.12
6.67
8.50
0.32
1.77
030304
Forest planting

and felling)
03030
3.12
6.67
8.50
0.32
1.77
030306
Reforestation services

and felling)
03030
3.12
6.67
8.50
0.32
1.77
030307
Silviculture (excluding tree cutting and felling)

and felling)
03030
3.12
6.67
8.50
0.32
1.77
030308
Timber plantation maintenance

and felling)
03030
3.12
6.67
8.50
0.32
1.77
030309
Tree pruning forest

and felling)
03030
3.12
6.67
8.50
0.32
1.77
030310
Tree thinning to waste

and felling)
03030
3.12
6.67
8.50
0.32
1.77
030303
Forest nursery operation or service
Forest nursery operation or service
03031
1.22
2.13
2.72
0.07
0.55
030305
Pest control service forest except aerial or wild animal

control
Pest control service forestry (excluding

aerial or wild animal control)
03032
1.68
3.17
4.04
0.14
0.55
030311
Forest chemical operation (ground)
Pest control service forestry (excluding

aerial or wild animal control)
03032
1.68
3.17
4.04
0.14
0.55
MARINE FISHING
041101
Crayshing, lobster shing
Rock lobster shing
04110
3.41
7.13
9.09
0.30
1.77
041102
Lobster shing
Rock lobster shing
04110
3.41
7.13
9.09
0.30
1.77
041103
Rock lobster shing
Rock lobster shing
04110
3.41
7.13
9.09
0.30
1.77
041200
Prawn shing
Prawn shing
04120
3.38
7.22
9.21
0.31
1.77
041302
Trawling for nsh (including processing on board)
Fishing nsh trawling (including

processing on board)
04130
3.41
7.16
9.13
0.31
1.77
041401
Squid Jigging (including processing on board)
Squid jigging (including processing on board)
04140
3.38
7.04
8.98
0.30
1.77
041501
Fishing line shing (including processing on board)
Line shing (including processing on board)
04150
3.41
7.15
9.12
0.31
1.77
041502
Line shing
Line shing (including processing on board)
04150
3.41
7.15
9.12
0.31
1.77
041905
Fishing marine nec
Marine shing nec
04190
1.68
3.16
4.03
0.14
1.77
041901
Abalone shing
Shellsh and paua shing (not from

cultivated beds)
04191
1.68
3.17
4.04
0.14
1.77
041902
Diving for sh, shellsh

cultivated beds)
04191
1.68
3.17
4.04
0.14
1.77
041903
Oyster shing (except from cultivated oyster beds)

cultivated beds)
04191
1.68
3.17
4.04
0.14
1.77
041904
Paua shing

cultivated beds)
04191
1.68
3.17
4.04
0.14
1.77
041906
Seaweed, shellsh, and other seafood hand gathering (not

from a boat)
Seaweed, shellsh, and other seafood

handgathering (not from a boat)
04192
1.68
3.17
4.04
0.14
0.55
041907
Seaweed algae harvesting
Seaweed, shellsh, and other seafood

handgathering (not from a boat)
04192
1.68
3.17
4.04
0.14
0.55
AQUACULTURE
042001
Craysh breeding and farming
Aquaculture
04200
1.68
3.16
4.03
0.14
0.55
042002
Lobster farming
Aquaculture
04200
1.68
3.16
4.03
0.14
0.55
042003
Oyster farming
Aquaculture
04200
1.68
3.16
4.03
0.14
0.55
042007
Fish hatchery operation
Aquaculture
04200
1.68
3.16
4.03
0.14
0.55
042008
Fishing freshwater
Aquaculture
04200
1.68
3.16
4.03
0.14
0.55
042009
Mussel Farming
Aquaculture
04200
1.68
3.16
4.03
0.14
0.55
042011
Aquaculture (offshore)
Aquaculture
04200
1.68
3.16
4.03
0.14
0.55
042012
Salmon farming (offshore)
Aquaculture
04200
1.68
3.16
4.03
0.14
0.55
042013
Fish breeding or farming (onshore)
Aquaculture
04200
1.68
3.16
4.03
0.14
0.55
MINING
COAL MINING
110101
Coal mining black coal opencast
Coal mining opencast
11010
2.34
4.41
5.62
0.13
1.06
110202
Coal mining brown coal opencast
Coal mining opencast
11010
2.34
4.41
5.62
0.13
1.06
mfg = manufacturing

ACC15220-2-Pr#7.indd 17
17
7/4/07 12:09:42 PM
Self-employed
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
110102
Coal mining black coal underground
Coal mining underground
11011
2.34
4.41
5.62
0.13
1.06
110203
Coal mining brown coal underground
Coal mining underground
11011
2.34
4.41
5.62
0.13
1.06
BIC Code
OIL AND GAS EXTRACTION

120001
Gas natural extraction
Oil and gas extraction
12000
0.30
0.46
0.59
0.04
0.34
120002
Liqueed petroleum gas production except renery
12000
0.30
0.46
0.59
0.04
0.34
120003
12000
0.30
0.46
0.59
0.04
0.34
120004
Oil shale mining
12000
0.30
0.46
0.59
0.04
0.34
152001
Oil and gas eld services
12000
0.30
0.46
0.59
0.04
0.34
1.06
METAL ORE MINING

131102
Iron sand mining
Iron sands mining
13110
2.34
4.41
5.62
0.13
131401
Gold mining opencast
13140
2.34
4.41
5.62
0.13
1.06
131402
Gold mining dredging
13140
2.34
4.41
5.62
0.13
1.06
131403
Gold mining reworking mullock heaps or tailings
13140
2.34
4.41
5.62
0.13
1.06
131404
Gold Mining underground
Gold mining underground
13141
2.34
4.41
5.62
0.13
1.06
131501
Sand mining mineral
Mineral sand mining
13150
2.34
4.41
5.62
0.13
1.06
131702
Silver ore mining
Silver ore mining
13170
2.34
4.41
5.62
0.13
1.06
131703
Silver lead zinc ore mining
Silver ore mining
13170
2.34
4.41
5.62
0.13
1.06
131704
Zinc ore mining
Silver ore mining
13170
2.34
4.41
5.62
0.13
1.06
131901
Iron pyrite mining
Metal ore mining nec
13190
2.34
4.41
5.62
0.13
1.06
131902
Metallic ore mining nec
13190
2.34
4.41
5.62
0.13
1.06
131903
Tin ore mining
13190
2.34
4.41
5.62
0.13
1.06
CONSTRUCTION MATERIAL MINING

141101
Gravel quarrying, washing or screening
Gravel and sand quarrying
14110
2.34
4.41
5.62
0.13
1.06
141102
Pebble quarrying
14110
2.34
4.41
5.62
0.13
1.06
141103
Rock gathering ornamental
14110
2.34
4.41
5.62
0.13
1.06
141104
Sand quarrying, washing or screening
14110
2.34
4.41
5.62
0.13
1.06
141901
Aggregate quarrying
Construction material mining nec
14190
2.34
4.41
5.62
0.13
1.06
141902
Clay quarrying
14190
2.34
4.41
5.62
0.13
1.06
141903
Construction material mining except sand quarrying,

washing or screening
14190
2.34
4.41
5.62
0.13
1.06
1.06
141904
Construction materials crushing or screening
14190
2.34
4.41
5.62
0.13
141905
Granite quarrying
14190
2.34
4.41
5.62
0.13
1.06
141906
Limestone quarrying
14190
2.34
4.41
5.62
0.13
1.06
141907
Marble quarrying
14190
2.34
4.41
5.62
0.13
1.06
141908
Sandstone quarrying
14190
2.34
4.41
5.62
0.13
1.06
141909
Slate quarrying
14190
2.34
4.41
5.62
0.13
1.06
141910
Stone quarrying
14190
2.34
4.41
5.62
0.13
1.06
1.06
OTHER MINING
142002
Gemstone mining
Mining nec
14200
2.34
4.41
5.62
0.13
142003
Greenstone or jade mining
Mining nec
14200
2.34
4.41
5.62
0.13
1.06
142005
Mining nec
Mining nec
14200
2.34
4.41
5.62
0.13
1.06
142006
Quartz quarrying
Mining nec
14200
2.34
4.41
5.62
0.13
1.06
142007
Salt harvesting
Salt harvesting
14201
1.07
1.25
1.59
0.07
0.68
MINING EXPLORATION
151101
Petroleum and natural gas exploration
15110
1.07
1.25
1.59
0.07
0.68
151102
Petroleum and natural gas exploration services

services
15120
1.07
1.25
1.59
0.07
0.68
151210
Petroleum and natural gas drilling services
Petroleum and natural gas drilling services
15121
1.71
3.21
4.09
0.12
0.61
151401
Mineral exploration own account
Mineral exploration own account
15130
2.34
4.41
5.62
0.13
1.06
151402
Mineral exploration services
Mineral exploration services
15140
2.34
4.41
5.62
0.13
1.06
152004
Other mining services
Other mining services
15200
2.34
4.41
5.62
0.13
1.06
0.92
MANUFACTURING
MEAT AND MEAT PRODUCT MANUFACTURING
211101
Abattoir operation except poultry
Meat processing
21110
4.69
8.83
11.26
0.25
211102
Bungs, caps or weasands mfg
Meat processing
21110
4.69
8.83
11.26
0.25
0.92
211103
Meat cutting and boning operation
Meat processing
21110
4.69
8.83
11.26
0.25
0.92
mfg = manufacturing
18
ACC15220-2-Pr#7.indd 18

7/4/07 12:09:42 PM
Self-employed
ACC CU Description
CPX
Abate
RCL +
HSE
11.26
0.25
0.92
3.52
0.11
0.43
1.37
1.75
0.05
0.92
0.89
1.37
1.75
0.05
0.92
0.89
1.37
1.75
0.05
0.92
BIC Code
211104
Meat processing
Meat processing
21110
211107
Meat inspection services
Meat inspection services
21111
211108
Beefburgers, frozen or raw, mfg
Casings mfg
21114
211109
Gut materials mfg
Casings mfg
211110
Meat, canned or dehydrated, mfg
Casings mfg
211301
Casings mfg
Casings mfg
21114
0.89
1.37
1.75
0.05
0.92
211201
Abattoir operation poultry
Poultry processing
21120
1.78
3.35
4.27
0.11
0.92
211202
Croquette mfg (from poultry meat)
Poultry processing
21120
1.78
3.35
4.27
0.11
0.92
211203
Game bird slaughtering
Poultry processing
21120
1.78
3.35
4.27
0.11
0.92
211204
Meal (poultry offal) mfg
Poultry processing
21120
1.78
3.35
4.27
0.11
0.92
211205
Poultry meat mfg except canned
Poultry processing
21120
1.78
3.35
4.27
0.11
0.92
211206
Poultry packing
Poultry processing
21120
1.78
3.35
4.27
0.11
0.92
211207
Poultry processing
Poultry processing
21120
1.78
3.35
4.27
0.11
0.92
211302
Bacon, ham, and smallgoods mfg
21130
1.19
2.24
2.86
0.08
0.92
ACC CU
Emp
CP
CPX
4.69
8.83
1.26
2.76
0.89
21114
21114
211303
Corned meat mfg (except canned)
21130
1.19
2.24
2.86
0.08
0.92
211305
Hamburgers mfg precooked
21130
1.19
2.24
2.86
0.08
0.92
0.92
211306
Meat, cooked mfg except poultry
21130
1.19
2.24
2.86
0.08
211307
Pate mfg except sh
21130
1.19
2.24
2.86
0.08
0.92
211308
Sausages mfg except canned
21130
1.19
2.24
2.86
0.08
0.92
0.51
DAIRY PRODUCT MANUFACTURING

212101
Milk and cream processing
21210
1.19
2.24
2.86
0.08
212103
Milk receiving or distribution depot operation
21210
1.19
2.24
2.86
0.08
0.51
212104
Yoghurt mfg
21210
1.19
2.24
2.86
0.08
0.51
212201
Ice cream mfg
Ice cream mfg
21220
1.19
2.24
2.86
0.08
0.51
212202
Water ices or fruit ices, frozen, mfg
Ice cream mfg
21220
1.19
2.24
2.86
0.08
0.51
212901
Baby foods mfg milk based
Dairy product mfg nec
21290
1.19
2.24
2.86
0.08
0.51
212902
Butter mfg
21290
1.19
2.24
2.86
0.08
0.51
212903
Cheese mfg
21290
1.19
2.24
2.86
0.08
0.51
212904
Dairy products mfg nec
21290
1.19
2.24
2.86
0.08
0.51
212905
Malt extract mfg
21290
1.19
2.24
2.86
0.08
0.51
212906
Milk mfg condensed or evaporated
21290
1.19
2.24
2.86
0.08
0.51
212907
Milk powder mfg
21290
1.19
2.24
2.86
0.08
0.51
212908
Milk products mfg nec
21290
1.19
2.24
2.86
0.08
0.51
FRUIT AND VEGETABLE PROCESSING

213001
Baby foods, canned or bottled mfg except milk based
Fruit and vegetable processing
21300
1.33
2.50
3.19
0.09
0.68
213002
Baked beans mfg
21300
1.33
2.50
3.19
0.09
0.68
213003
Chutneys or relishes mfg
21300
1.33
2.50
3.19
0.09
0.68
213004
Frozen fruit or vegetable mfg
21300
1.33
2.50
3.19
0.09
0.68
213005
Fruit canning or bottling
21300
1.33
2.50
3.19
0.09
0.68
213006
Fruit drying except sun drying
21300
1.33
2.50
3.19
0.09
0.68
213007
Fruit juices, single strength or concentrated
21300
1.33
2.50
3.19
0.09
0.68
213008
Fruit pulp mfg puree or spreads
21300
1.33
2.50
3.19
0.09
0.68
213009
Fruit mfg frozen
21300
1.33
2.50
3.19
0.09
0.68
213010
Jam mfg including conserves, jellies or fruit spreads
21300
1.33
2.50
3.19
0.09
0.68
213011
Rice preparations mfg canned
21300
1.33
2.50
3.19
0.09
0.68
213012
Sauces mfg
21300
1.33
2.50
3.19
0.09
0.68
213013
Soup mfg
21300
1.33
2.50
3.19
0.09
0.68
213014
Spaghetti mfg canned
21300
1.33
2.50
3.19
0.09
0.68
213015
Vegetable juices or soups mfg
21300
1.33
2.50
3.19
0.09
0.68
213016
Vegetable mfg preserved
21300
1.33
2.50
3.19
0.09
0.68
Oil and fat mfg
21400
1.33
2.50
3.19
0.09
0.51
OIL AND FAT MANUFACTURING

211111
Rendering plant operation (not in conjunction with an

abattoir)
214001
Cooking oil ltration and recycling
Oil and fat mfg
21400
1.33
2.50
3.19
0.09
0.51
214002
Margarine mfg
Oil and fat mfg
21400
1.33
2.50
3.19
0.09
0.51
214003
Oil and fat mfg
Oil and fat mfg
21400
1.33
2.50
3.19
0.09
0.51
mfg = manufacturing

ACC15220-2-Pr#7.indd 19
19
7/4/07 12:09:43 PM
Self-employed
ACC CU Description
CPX
Abate
RCL +
HSE
BIC Code
214004
Tallow mfg
Oil and fat mfg
21400
1.33
2.50
3.19
0.09
0.51
214005
Vegetable oil, meal or cake mfg
Oil and fat mfg
21400
1.33
2.50
3.19
0.09
0.51
ACC CU
Emp
CP
CPX
FLOUR MILL AND CEREAL FOOD MANUFACTURING

215101
Flour mfg wheat except self-raising our
Flour mill product mfg
21510
0.91
1.58
2.01
0.07
0.68
215102
21510
0.91
1.58
2.01
0.07
0.68
215201
Baking mix mfg
Cereal food and baking mix mfg
21520
0.91
1.58
2.01
0.07
0.68
215202
Cereal foods mfg
21520
0.91
1.58
2.01
0.07
0.68
215203
Flour mfg wheat self-raising our
21520
0.91
1.58
2.01
0.07
0.68
215204
Jelly crystals mfg
21520
0.91
1.58
2.01
0.07
0.68
215205
Oatmeal mfg
21520
0.91
1.58
2.01
0.07
0.68
215206
Pasta mfg
21520
0.91
1.58
2.01
0.07
0.68
215207
Pastry dough mfg frozen
21520
0.91
1.58
2.01
0.07
0.68
215208
Rice mfg
21520
0.91
1.58
2.01
0.07
0.68
215209
Self-raising our mfg
21520
0.91
1.58
2.01
0.07
0.68
BAKERY PRODUCT MANUFACTURING

216101
Bakery for bread etc mfg except those selling directly to

public
Bread mfg
21610
0.63
1.05
1.34
0.06
0.51
216102
Bread bakery operation except those selling direct to

public
Bread mfg
21610
0.63
1.05
1.34
0.06
0.51
216201
Cake or pastry mfg except those selling direct to public
Cake and pastry mfg non-retail
21620
0.91
1.58
2.01
0.07
0.68
216202
Crumpet mfg
21620
0.91
1.58
2.01
0.07
0.68
216203
Doughnut mfg
21620
0.91
1.58
2.01
0.07
0.68
216204
Pastry mfg except frozen pastry dough
21620
0.91
1.58
2.01
0.07
0.68
216205
Pie, pastry, sausage roll mfg
21620
0.91
1.58
2.01
0.07
0.68
216206
Plum pudding mfg
21620
0.91
1.58
2.01
0.07
0.68
216207
Cake icing or decorating
21620
0.91
1.58
2.01
0.07
0.68
216301
Biscuit mfg
Biscuit mfg
21630
0.63
1.05
1.34
0.06
0.51
216302
Ice cream cone or wafer mfg
Biscuit mfg
21630
0.63
1.05
1.34
0.06
0.51
216303
Unleavened bread mfg
Biscuit mfg
21630
0.63
1.05
1.34
0.06
0.51
OTHER FOOD MANUFACTURING

217101
Sugar mfg
Sugar mfg
21710
0.89
1.37
1.75
0.05
0.51
217201
Chocolate mfg
Confectionery mfg
21720
0.91
1.58
2.01
0.07
0.68
217202
Confectionery mfg
Confectionery mfg
21720
0.91
1.58
2.01
0.07
0.68
217203
Crystallised or glace fruit or peel mfg
Confectionery mfg
21720
0.91
1.58
2.01
0.07
0.68
217204
Nuts mfg candied
Confectionery mfg
21720
0.91
1.58
2.01
0.07
0.68
217301
Crustacean processed mfg
Seafood processing (other than on board

vessels)
21730
1.78
3.35
4.27
0.11
0.68
217302
Fish cleaning or lleting

vessels)
21730
1.78
3.35
4.27
0.11
0.68
217303
Fish cutting, skinning, freezing (other than on vessels)

vessels)
21730
1.78
3.35
4.27
0.11
0.68
217304
Fish mfg canned

vessels)
21730
1.78
3.35
4.27
0.11
0.68
217305
Fish mfg dried or smoked

vessels)
21730
1.78
3.35
4.27
0.11
0.68
217306
Fish packing house (licensed) operation

vessels)
21730
1.78
3.35
4.27
0.11
0.68
217307
Fish paste or pate mfg

vessels)
21730
1.78
3.35
4.27
0.11
0.68
217308
Oyster mfg canned

vessels)
21730
1.78
3.35
4.27
0.11
0.68
217310
Seafood processing (other than on vessels)

vessels)
21730
1.78
3.35
4.27
0.11
0.68
217311
Seafood mfg canned

vessels)
21730
1.78
3.35
4.27
0.11
0.68
mfg = manufacturing
20
ACC15220-2-Pr#7.indd 20

7/4/07 12:09:44 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
217312
Seafood mfg preserved

vessels)
21730
1.78
3.35
4.27
0.11
0.68
217313
Shellsh opening

vessels)
21730
1.78
3.35
4.27
0.11
0.68
217401
Animal food mfg
Prepared animal and bird feed mfg
21740
0.63
1.05
1.34
0.06
0.51
217402
Bird feed mfg
21740
0.63
1.05
1.34
0.06
0.51
217403
Cattle or sheep lick mfg
21740
0.63
1.05
1.34
0.06
0.51
217404
Fodder mfg prepared
21740
0.63
1.05
1.34
0.06
0.51
217405
Pet food mfg canned
21740
0.63
1.05
1.34
0.06
0.51
217406
Poultry feed mfg prepared
21740
0.63
1.05
1.34
0.06
0.51
217901
Coffee mfg
Food mfg nec
21790
0.89
1.37
1.75
0.05
0.51
217902
Flavouring mfg food
Food mfg nec
21790
0.89
1.37
1.75
0.05
0.51
217903
Food dressing mfg
Food mfg nec
21790
0.89
1.37
1.75
0.05
0.51
217904
Food mfg nec
Food mfg nec
21790
0.89
1.37
1.75
0.05
0.51
217905
Herb mfg processed
Food mfg nec
21790
0.89
1.37
1.75
0.05
0.51
217906
Honey mfg blended
Food mfg nec
21790
0.89
1.37
1.75
0.05
0.51
217907
Ice mfg except dry ice
Food mfg nec
21790
0.89
1.37
1.75
0.05
0.51
217909
Preprepared meals mfg nec
Food mfg nec
21790
0.89
1.37
1.75
0.05
0.51
217910
Rice preparations mfg nec
Food mfg nec
21790
0.89
1.37
1.75
0.05
0.51
217912
Seasoning mfg food
Food mfg nec
21790
0.89
1.37
1.75
0.05
0.51
217913
Spice mfg
Food mfg nec
21790
0.89
1.37
1.75
0.05
0.51
217914
Sushi and sashimi mfg
Food mfg nec
21790
0.89
1.37
1.75
0.05
0.51
217915
Tea mfg
Food mfg nec
21790
0.89
1.37
1.75
0.05
0.51
217916
Potato crisp and corn chip mfg
Food mfg nec
21790
0.89
1.37
1.75
0.05
0.51
217911
Salt mfg cooking or table
Salt mfg cooking or table
21791
0.89
1.37
1.75
0.05
0.51
BEVERAGE MANUFACTURING
213017
Fruit juice or fruit juice drink mfg less than single strength Soft drink, cordial, and syrup mfg
21810
0.47
0.81
1.03
0.05
0.34
218101
Cordial mfg
21810
0.47
0.81
1.03
0.05
0.34
218102
Mineral water mfg
Soft drink, cordial, and syrup mfg
21810
0.47
0.81
1.03
0.05
0.34
218103
Soft drink mfg
21810
0.47
0.81
1.03
0.05
0.34
218104
Soft drink mix, powdered, mfg
21810
0.47
0.81
1.03
0.05
0.34
218105
Syrup, fruit, mfg
21810
0.47
0.81
1.03
0.05
0.34
218106
Syrup mfg chocolate, caramel or vanilla
21810
0.47
0.81
1.03
0.05
0.34
218201
Beer mfg
Beer and malt mfg
21820
0.47
0.81
1.03
0.05
0.34
218202
Breweries
Beer and malt mfg
21820
0.47
0.81
1.03
0.05
0.34
218203
Malt mfg except malt extract
Beer and malt mfg
21820
0.47
0.81
1.03
0.05
0.34
218301
Cider mfg
Wine mfg
21830
0.47
0.81
1.03
0.05
0.34
218302
Mead mfg
Wine mfg
21830
0.47
0.81
1.03
0.05
0.34
218303
Sparkling wine mfg
Wine mfg
21830
0.47
0.81
1.03
0.05
0.34
218304
Vinegar, wine, mfg
Wine mfg
21830
0.47
0.81
1.03
0.05
0.34
218305
Winebased fruit drink coolers mfg
Wine mfg
21830
0.47
0.81
1.03
0.05
0.34
218306
Wine mfg
Wine mfg
21830
0.47
0.81
1.03
0.05
0.34
218401
Liqueur mfg
Spirit mfg
21840
0.47
0.81
1.03
0.05
0.34
218402
Spirit based mixed drink mfg
Spirit mfg
21840
0.47
0.81
1.03
0.05
0.34
218403
Spirits, potable mfg
Spirit mfg
21840
0.47
0.81
1.03
0.05
0.34
TOBACCO PRODUCT MANUFACTURING

219001
Cigarette mfg
Tobacco product mfg
21900
0.47
0.81
1.03
0.05
0.34
219002
Tobacco mfg
Tobacco product mfg
21900
0.47
0.81
1.03
0.05
0.34
TEXTILE FIBRE, YARN AND WOVEN FABRIC MANUFACTURING

221101
Lanolin mfg
Wool scouring
22110
3.11
5.05
6.44
0.16
0.92
221102
Wool mfg carded or combed
Wool scouring
22110
3.11
5.05
6.44
0.16
0.92
221103
Wool scouring
Wool scouring
22110
3.11
5.05
6.44
0.16
0.92
221201
Blanket mfg synthetic
Synthetic bre textile mfg
22120
1.86
3.51
4.48
0.11
1.17
221202
Fabric mfg synthetic
22120
1.86
3.51
4.48
0.11
1.17
221203
Fibreglass fabric mfg
22120
1.86
3.51
4.48
0.11
1.17
221204
22120
1.86
3.51
4.48
0.11
1.17
mfg = manufacturing

ACC15220-2-Pr#7.indd 21
21
7/4/07 12:09:44 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
1.17
221205
Yarn mfg elastic or elastomeric
22120
1.86
3.51
4.48
0.11
221301
Blanket mfg cotton
Cotton textile mfg
22130
1.86
3.51
4.48
0.11
1.17
221302
Cotton textile mfg
Cotton textile mfg
22130
1.86
3.51
4.48
0.11
1.17
221303
Fabric mfg cotton
Cotton textile mfg
22130
1.86
3.51
4.48
0.11
1.17
221304
Yarn mfg cotton, ax or silk
Cotton textile mfg
22130
1.86
3.51
4.48
0.11
1.17
221401
Blanket mfg wool
Wool textile mfg
22140
1.86
3.51
4.48
0.11
1.17
221402
Fabric mfg wool
Wool textile mfg
22140
1.86
3.51
4.48
0.11
1.17
221404
Wool textile mfg
Wool textile mfg
22140
1.86
3.51
4.48
0.11
1.17
221403
Yarn mfg wool
Woollen yarns manufacture
22141
1.86
3.51
4.48
0.11
1.17
221501
Label, printed cloth, mfg
Textile nishing
22150
0.46
0.71
0.91
0.05
1.17
221502
Textile nishing
Textile nishing
22150
0.46
0.71
0.91
0.05
1.17
221503
Textile printing or dyeing (on commission or fee basis)
Textile nishing
22150
0.46
0.71
0.91
0.05
1.17
0.68
TEXTILE PRODUCT MANUFACTURING

222101
Awning mfg textile
Made-up textile product mfg
22210
0.88
1.48
1.89
0.06
222102
Blind mfg textile
22210
0.88
1.48
1.89
0.06
0.68
222103
Canvas goods mfg
22210
0.88
1.48
1.89
0.06
0.68
222104
Curtain making
22210
0.88
1.48
1.89
0.06
0.68
222105
Flag or banner mfg
22210
0.88
1.48
1.89
0.06
0.68
222106
Motor vehicle covers mfg textile
22210
0.88
1.48
1.89
0.06
0.68
222107
Parachute mfg
22210
0.88
1.48
1.89
0.06
0.68
222108
Rug mfg animal
22210
0.88
1.48
1.89
0.06
0.68
222109
Sail mfg
22210
0.88
1.48
1.89
0.06
0.68
222110
Sleeping bag mfg
22210
0.88
1.48
1.89
0.06
0.68
222111
Soft furnishing mfg
22210
0.88
1.48
1.89
0.06
0.68
222112
Tent mfg
22210
0.88
1.48
1.89
0.06
0.68
222201
Carpet, rug mfg
Textile oor covering mfg
22220
1.74
2.31
2.95
0.11
1.17
222202
Floor covering mfg textile
22220
1.74
2.31
2.95
0.11
1.17
222203
Underfelt mfg
22220
1.74
2.31
2.95
0.11
1.17
222301
Cord and twine mfg
Rope, cordage, and twine mfg
22230
3.11
5.05
6.44
0.16
0.92
222302
Fish net mfg
22230
3.11
5.05
6.44
0.16
0.92
222303
Net and netting mfg
22230
3.11
5.05
6.44
0.16
0.92
222304
Rope mfg
22230
3.11
5.05
6.44
0.16
0.92
222305
String mfg
22230
3.11
5.05
6.44
0.16
0.92
222901
Badge mfg cloth
Textile product mfg nec
22290
1.86
3.51
4.48
0.11
1.17
222902
Bag or sack mfg textile
22290
1.86
3.51
4.48
0.11
1.17
222903
Fabric mfg embroidered
22290
1.86
3.51
4.48
0.11
1.17
222904
Fabric mfg nec
22290
1.86
3.51
4.48
0.11
1.17
222905
Label woven cloth, mfg
22290
1.86
3.51
4.48
0.11
1.17
222906
Seat cover mfg textile
22290
1.86
3.51
4.48
0.11
1.17
222907
22290
1.86
3.51
4.48
0.11
1.17
KNITTING MILLS
223101
Hosiery mfg
Hosiery mfg
22310
0.46
0.71
0.91
0.05
0.68
223102
Pantihose mfg
Hosiery mfg
22310
0.46
0.71
0.91
0.05
0.68
223103
Sock mfg
Hosiery mfg
22310
0.46
0.71
0.91
0.05
0.68
223104
Stocking mfg
Hosiery mfg
22310
0.46
0.71
0.91
0.05
0.68
223105
Tight mfg
Hosiery mfg
22310
0.46
0.71
0.91
0.05
0.68
223201
Cardigan and pullover mfg
22320
0.46
0.71
0.91
0.05
0.68
223202
Handknitting cardigan, pullover or similar
22320
0.46
0.71
0.91
0.05
0.68
223901
Handknitting other than cardigan, pullover or similar
22320
0.46
0.71
0.91
0.05
0.68
223902
Knitted fabric mfg
Knitting mill product mfg nec
22390
0.46
0.71
0.91
0.05
0.68
223903
Knitted clothing mfg (from fabric knitted at the same unit)
Knitting mill product mfg nec
22390
0.46
0.71
0.91
0.05
0.68
0.68
CLOTHING MANUFACTURING
224001
Clothing mfg mens and boys
Mens and boys wear mfg
22410
0.57
1.08
1.38
0.06
224002
Clothing mfg waterproof
22410
0.57
1.08
1.38
0.06
0.68
224003
Custom tailoring (mens & boys)
22410
0.57
1.08
1.38
0.06
0.68
224004
Jeans mfg mens or boys
22410
0.57
1.08
1.38
0.06
0.68
mfg = manufacturing
22
ACC15220-2-Pr#7.indd 22

7/4/07 12:09:45 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
0.68
224005
Menswear mfg
22410
0.57
1.08
1.38
0.06
224006
Suit mfg mens or boys
22410
0.57
1.08
1.38
0.06
0.68
224007
Uniform mfg mens or boys
22410
0.57
1.08
1.38
0.06
0.68
224008
Wet suit mfg
22410
0.57
1.08
1.38
0.06
0.68
224009
Clothing mfg womens and girls
Womens and girls wear mfg
22420
0.57
1.08
1.38
0.06
0.68
224010
Custom tailoring womens and girls
22420
0.57
1.08
1.38
0.06
0.68
224011
Dressmaking custom tailoring
22420
0.57
1.08
1.38
0.06
0.68
224012
Jeans mfg womens or girls
22420
0.57
1.08
1.38
0.06
0.68
224013
Suits mfg womens or girls
22420
0.57
1.08
1.38
0.06
0.68
224014
Uniform mfg womens or girls
22420
0.57
1.08
1.38
0.06
0.68
224015
Clothing mfg sleepwear, underwear and infant clothing
Sleepwear, underwear, and infant clothing

mfg
22430
0.57
1.08
1.38
0.06
0.68
224016
Foundation garment mfg

mfg
22430
0.57
1.08
1.38
0.06
0.68
224018
Infant clothing mfg (except from fabric knitted at the same

unit)

mfg
22430
0.57
1.08
1.38
0.06
0.68
224019
Lingerie mfg

mfg
22430
0.57
1.08
1.38
0.06
0.68
224021
Sleepwear mfg (except from fabric knitted at the same unit) Sleepwear, underwear, and infant clothing
mfg
22430
0.57
1.08
1.38
0.06
0.68
224023
Underwear mfg (except from fabric knitted at the same unit) Sleepwear, underwear, and infant clothing
mfg
22430
0.57
1.08
1.38
0.06
0.68
224024
Clothing accessories mfg nec
Clothing mfg nec
22490
0.57
1.08
1.38
0.06
0.68
224025
Clothing mfg leather
Clothing mfg nec
22490
0.57
1.08
1.38
0.06
0.68
224026
Clothing mfg nec
Clothing mfg nec
22490
0.57
1.08
1.38
0.06
0.68
224027
Hat mfg
Clothing mfg nec
22490
0.57
1.08
1.38
0.06
0.68
224028
Helmet mfg
Clothing mfg nec
22490
0.57
1.08
1.38
0.06
0.68
224029
Leather clothing mfg
Clothing mfg nec
22490
0.57
1.08
1.38
0.06
0.68
224031
Male and female clothing mfg similar quantities of each
Clothing mfg nec
22490
0.57
1.08
1.38
0.06
0.68
224032
Swimwear mfg (except from fabric knitted at the same unit)
Clothing mfg nec
22490
0.57
1.08
1.38
0.06
0.68
224033
Tie mfg
Clothing mfg nec
22490
0.57
1.08
1.38
0.06
0.68
224035
Unisex clothing mfg
Clothing mfg nec
22490
0.57
1.08
1.38
0.06
0.68
FOOTWEAR MANUFACTURING
225001
Boot mfg
Footwear mfg
22500
0.88
1.48
1.89
0.06
0.68
225002
Footwear mfg
Footwear mfg
22500
0.88
1.48
1.89
0.06
0.68
225003
Footwear component mfg
Footwear mfg
22500
0.88
1.48
1.89
0.06
0.68
225004
Sandal mfg
Footwear mfg
22500
0.88
1.48
1.89
0.06
0.68
225005
Shoe mfg
Footwear mfg
22500
0.88
1.48
1.89
0.06
0.68
225006
Thong mfg rubber
Footwear mfg
22500
0.88
1.48
1.89
0.06
0.68
LEATHER AND LEATHER PRODUCT MANUFACTURING

226111
Leather mfg
Leather tanning and fur dressing (excluding

fellmongery)
22611
2.19
4.12
5.25
0.13
0.92
226112
Leather tanning and fur dressing
Leather tanning and fur dressing (excluding

fellmongery)
22611
2.19
4.12
5.25
0.13
0.92
226121
Fellmongery
Fellmongery
22612
2.19
4.12
5.25
0.13
0.92
226201
Bag mfg leather or leather substitute
Leather and leather substitute product mfg
22620
0.46
0.71
0.91
0.05
0.68
226202
Handbag mfg
22620
0.46
0.71
0.91
0.05
0.68
226203
Harness mfg
22620
0.46
0.71
0.91
0.05
0.68
226204
Leather or leather substitute goods mfg nec
22620
0.46
0.71
0.91
0.05
0.68
226205
Saddle mfg
22620
0.46
0.71
0.91
0.05
0.68
226206
Suitcase mfg
22620
0.46
0.71
0.91
0.05
0.68
0.68
LOG SAWMILLING AND TIMBER DRESSING

231101
Bark mfg ground
Log sawmilling
23110
3.20
6.04
7.70
0.25
231102
Saw mill operation
Log sawmilling
23110
3.20
6.04
7.70
0.25
0.68
231103
Timber mfg rough sawn
Log sawmilling
23110
3.20
6.04
7.70
0.25
0.68
231201
Woodchip mfg
Wood chipping
23120
3.21
6.06
7.73
0.25
0.68
mfg = manufacturing

ACC15220-2-Pr#7.indd 23
23
7/4/07 12:09:46 PM
Self-employed
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
231302
Dressed timber or moulding mfg
Timber resawing and dressing
23130
2.41
4.55
5.80
0.15
0.68
231303
Timber mfg building, dressed
Timber resawing and dressing
23130
2.41
4.55
5.80
0.15
0.68
0.68
BIC Code
OTHER WOOD PRODUCT MANUFACTURING

232101
Plywood mfg
Plywood and veneer mfg
23210
1.81
3.41
4.35
0.13
232102
Veneer or veneer sheet mfg wooden
Plywood and veneer mfg
23210
1.81
3.41
4.35
0.13
0.68
232201
Chipboard mfg
Fabricated wood mfg
23220
0.90
1.69
2.15
0.07
0.68
232202
Fabricated wood mfg
Fabricated wood mfg
23220
0.90
1.69
2.15
0.07
0.68
232203
Hardboard mfg
Fabricated wood mfg
23220
0.90
1.69
2.15
0.07
0.68
232204
Particle board mfg
Fabricated wood mfg
23220
0.90
1.69
2.15
0.07
0.68
232205
Wallboard (other) mfg
Fabricated wood mfg
23220
0.90
1.69
2.15
0.07
0.68
232301
Cabinet making, joinery except furniture and onsite

fabrication of built in furniture or other joinery
Wooden structural component mfg
23230
1.81
3.41
4.35
0.13
0.68
232302
Carpentry, joinery except furniture and onsite

fabrication of builtin furniture or other joinery
23230
1.81
3.41
4.35
0.13
0.68
232303
Door or window mfg wooden
23230
1.81
3.41
4.35
0.13
0.68
232304
Roof truss mfg wooden
23230
1.81
3.41
4.35
0.13
0.68
232305
Structural tting mfg wooden
23230
1.81
3.41
4.35
0.13
0.68
232306
23230
1.81
3.41
4.35
0.13
0.68
232901
Containers (wooden) mfg
Wood product mfg nec
23290
1.81
3.41
4.35
0.13
0.68
232902
Barrel mfg wooden
23290
1.81
3.41
4.35
0.13
0.68
232903
Cane product mfg
23290
1.81
3.41
4.35
0.13
0.68
232904
Frame mfg wooden picture or mirror
23290
1.81
3.41
4.35
0.13
0.68
232905
23290
1.81
3.41
4.35
0.13
0.68
294903
Hot tub (wooden) mfg
23290
1.81
3.41
4.35
0.13
0.68
525901
Picture framing service
23290
1.81
3.41
4.35
0.13
0.68
0.68
PAPER AND PAPER PRODUCT MANUFACTURING

231104
Logyard operation in conjunction with a processing plant
Pulp, paper, and paperboard mfg
23310
0.90
1.69
2.15
0.07
233101
Cardboard mfg
23310
0.90
1.69
2.15
0.07
0.68
233102
Newsprint mfg
23310
0.90
1.69
2.15
0.07
0.68
233103
Paper mfg nec
23310
0.90
1.69
2.15
0.07
0.68
233104
Paper pulp mfg
23310
0.90
1.69
2.15
0.07
0.68
233105
Paperboard mfg nec
23310
0.90
1.69
2.15
0.07
0.68
233106
Wood pulp mfg
23310
0.90
1.69
2.15
0.07
0.68
233201
Container mfg solid paperboard
Solid paperboard container mfg
23320
0.55
0.85
1.08
0.05
0.34
0.34
233301
Container mfg corrugated paperboard
Corrugated paperboard container mfg
23330
0.55
0.85
1.08
0.05
233302
Corrugated paperboard sheeting mfg
Corrugated paperboard container mfg
23330
0.55
0.85
1.08
0.05
0.34
233401
Bag mfg paper
Paper bag and sack mfg
23340
0.55
0.85
1.08
0.05
0.34
233402
23340
0.55
0.85
1.08
0.05
0.34
233901
Insulation material, cellulose bre, mfg
Paper product mfg nec
23390
0.55
0.85
1.08
0.05
0.34
233902
23390
0.55
0.85
1.08
0.05
0.34
233903
Tissue or sanitary paper mfg
23390
0.55
0.85
1.08
0.05
0.34
233904
Toilet paper rolls mfg
23390
0.55
0.85
1.08
0.05
0.34
233905
Wallpaper mfg
23390
0.55
0.85
1.08
0.05
0.34
0.34
PRINTING AND SERVICES TO PRINTING

233906
Adhesive tape mfg
Paper stationery mfg
24110
0.55
0.85
1.08
0.05
241201
Album mfg
24110
0.55
0.85
1.08
0.05
0.34
241202
Calendar mfg
24110
0.55
0.85
1.08
0.05
0.34
241203
Greeting card mfg
24110
0.55
0.85
1.08
0.05
0.34
241204
Paper stationery mfg except commission printing
24110
0.55
0.85
1.08
0.05
0.34
241205
Commercial printing
Printing
24120
0.47
0.68
0.87
0.05
0.51
241206
Printing
Printing
24120
0.47
0.68
0.87
0.05
0.51
241208
Stationery, paper, printing
Printing
24120
0.47
0.68
0.87
0.05
0.51
786301
Photocopying service
Printing
24120
0.47
0.68
0.87
0.05
0.51
241207
Screen printing
Screen printing
24121
0.47
0.68
0.87
0.05
0.51
241301
Artwork preparation service
Services to printing
24130
0.47
0.68
0.87
0.05
0.51
241302
Bookbinding
24130
0.47
0.68
0.87
0.05
0.51
mfg = manufacturing
24
ACC15220-2-Pr#7.indd 24

7/4/07 12:09:47 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
241303
Laser engraving
24130
0.47
0.68
0.87
0.05
0.51
241304
Phototypesetting and layout service
24130
0.47
0.68
0.87
0.05
0.51
241305
Platemaking lm service
24130
0.47
0.68
0.87
0.05
0.51
241307
Printing trade service
24130
0.47
0.68
0.87
0.05
0.51
241308
Screen printing positive mfg
24130
0.47
0.68
0.87
0.05
0.51
241309
Typesetting and composing service
24130
0.47
0.68
0.87
0.05
0.51
785201
Calligraphy service
24130
0.47
0.68
0.87
0.05
0.51
785202
Desktop publishing service
24130
0.47
0.68
0.87
0.05
0.51
PUBLISHING
242101
Newspaper printing
Newspaper publishing (including printing)
24210
0.47
0.68
0.87
0.05
0.51
242103
24210
0.47
0.68
0.87
0.05
0.51
242104
Newspaper publishing (excluding printing)
Newspaper publishing (excluding printing)
24211
0.14
0.27
0.34
0.04
0.28
242203
Periodical publishing (including printing)
Other periodical publishing (including

printing)
24220
0.47
0.68
0.87
0.05
0.51
242204
Periodical publishing (excluding printing)
Other periodical publishing (excluding

printing)
24221
0.14
0.27
0.34
0.04
0.28
242205
Internet publishing and broadcasting
Other periodical publishing (excluding

printing)
24221
0.14
0.27
0.34
0.04
0.28
242301
Book and other publishing (including printing)
Book and other publishing (including

printing)
24230
0.47
0.68
0.87
0.05
0.51
242302
Book and other publishing (excluding printing)
Book and other publishing (excluding

printing)
24231
0.14
0.27
0.34
0.04
0.28
242303
Directory and mailing list publishing

printing)
24231
0.14
0.27
0.34
0.04
0.28
242304
Music publishing

printing)
24231
0.14
0.27
0.34
0.04
0.28
242305
Publishing nec

printing)
24231
0.14
0.27
0.34
0.04
0.28
0.34
RECORDED MEDIA MANUFACTURING AND PUBLISHING

243001
Audio tape, prerecorded, mfg or publishing
Recorded media mfg and publishing
24300
0.27
0.51
0.65
0.04
243002
Compact disc mfg or publishing
24300
0.27
0.51
0.65
0.04
0.34
243003
Computer tape or disks mfg or publishing prerecorded
24300
0.27
0.51
0.65
0.04
0.34
243004
Magnetic tape mfg prerecorded or publishing
24300
0.27
0.51
0.65
0.04
0.34
243005
Record phonograph mfg or publishing
24300
0.27
0.51
0.65
0.04
0.34
243006
24300
0.27
0.51
0.65
0.04
0.34
243007
Video tape, prerecorded mfg or publishing
24300
0.27
0.51
0.65
0.04
0.34
243009
Computer software publishing
24300
0.27
0.51
0.65
0.04
0.34
PETROLEUM REFINING
251001
Gas or fuel oil mfg
Petroleum rening
25100
0.30
0.46
0.59
0.04
0.34
251002
Gasoline rening or blending
Petroleum rening
25100
0.30
0.46
0.59
0.04
0.34
251004
Liqueed petroleum gas mfg renery
Petroleum rening
25100
0.30
0.46
0.59
0.04
0.34
251006
Petroleum rening
Petroleum rening
25100
0.30
0.46
0.59
0.04
0.34
251007
Synthetic petrol mfg
Petroleum rening
25100
0.30
0.46
0.59
0.04
0.34
PETROLEUM AND COAL PRODUCT MANUFACTURING

252001
Bituminous product mfg
Petroleum and coal product mfg nec
25200
1.07
1.25
1.59
0.07
0.68
252002
Coal product mfg nec
25200
1.07
1.25
1.59
0.07
0.68
252003
Paving material mfg except hotmix
25200
1.07
1.25
1.59
0.07
0.68
252004
Petroleum product mfg nec
25200
1.07
1.25
1.59
0.07
0.68
252005
Recovery of lubricating oil or grease from used petroleum

products
25200
1.07
1.25
1.59
0.07
0.68
252006
Roong mfg bitumen or asphalt
25200
1.07
1.25
1.59
0.07
0.68
0.68
BASIC CHEMICAL MANUFACTURING

253101
Fertiliser mfg
Fertiliser mfg
25310
1.07
1.25
1.59
0.07
253201
Acetylene gas mfg
Industrial gas mfg
25320
0.30
0.46
0.59
0.04
0.34
253202
Dry ice mfg
Industrial gas mfg
25320
0.30
0.46
0.59
0.04
0.34
253203
Gas mfg industrial
Industrial gas mfg
25320
0.30
0.46
0.59
0.04
0.34
mfg = manufacturing

ACC15220-2-Pr#7.indd 25
25
7/4/07 12:09:47 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
253204
Industrial gas mfg
Industrial gas mfg
25320
0.30
0.46
0.59
0.04
0.34
253301
Plastic raw material mfg
Synthetic resin mfg
25330
1.07
1.25
1.59
0.07
0.68
253302
Plastic recycling
Synthetic resin mfg
25330
1.07
1.25
1.59
0.07
0.68
253303
Rubber recycling
Synthetic resin mfg
25330
1.07
1.25
1.59
0.07
0.68
253304
Silicone mfg
Synthetic resin mfg
25330
1.07
1.25
1.59
0.07
0.68
253305
Synthetic resin mfg
Synthetic resin mfg
25330
1.07
1.25
1.59
0.07
0.68
253401
Dyes mfg organic
Organic industrial chemical mfg nec
25340
1.07
1.25
1.59
0.07
0.68
253402
Industrial chemical mfg organic nec
25340
1.07
1.25
1.59
0.07
0.68
253403
25340
1.07
1.25
1.59
0.07
0.68
253501
Ammonia mfg
Inorganic industrial chemical mfg nec
25350
0.30
0.46
0.59
0.04
0.34
253502
Chlorine mfg
25350
0.30
0.46
0.59
0.04
0.34
253503
Dyes mfg inorganic
25350
0.30
0.46
0.59
0.04
0.34
253504
Industrial chemical mfg inorganic nec
25350
0.30
0.46
0.59
0.04
0.34
253505
Salt rening except cooking or table salt
25350
0.30
0.46
0.59
0.04
0.34
OTHER CHEMICAL PRODUCT MANUFACTURING

254101
Explosive mfg
Explosive mfg
25410
0.46
0.76
0.97
0.05
0.51
254102
Firework mfg
Explosive mfg
25410
0.46
0.76
0.97
0.05
0.51
254103
Match mfg
Explosive mfg
25410
0.46
0.76
0.97
0.05
0.51
254104
Pyrotechnic goods mfg nec
Explosive mfg
25410
0.46
0.76
0.97
0.05
0.51
254201
Filler or putty mfg
Paint mfg
25420
0.46
0.76
0.97
0.05
0.51
254202
Lacquer mfg
Paint mfg
25420
0.46
0.76
0.97
0.05
0.51
254203
Paint mfg except bituminous
Paint mfg
25420
0.46
0.76
0.97
0.05
0.51
254204
Paint remover mfg
Paint mfg
25420
0.46
0.76
0.97
0.05
0.51
254301
Baby napkin mfg disposable
Medicinal and pharmaceutical product mfg
25430
0.55
0.78
0.99
0.05
0.51
254302
Contraceptive mfg
25430
0.55
0.78
0.99
0.05
0.51
254303
Medical gas mfg nec
25430
0.55
0.78
0.99
0.05
0.51
254304
Medicine mfg
25430
0.55
0.78
0.99
0.05
0.51
254305
Pharmaceutical preparation (human) mfg
25430
0.55
0.78
0.99
0.05
0.51
254306
Sanitary napkin mfg
25430
0.55
0.78
0.99
0.05
0.51
254307
Tampon mfg
25430
0.55
0.78
0.99
0.05
0.51
254308
Vitamin product mfg
25430
0.55
0.78
0.99
0.05
0.51
254309
Veterinary pharmaceutical preparation mfg
25430
0.55
0.78
0.99
0.05
0.51
254401
Dip mfg animal
Pesticide mfg
25440
0.55
0.78
0.99
0.05
0.51
254402
Fly spray mfg
Pesticide mfg
25440
0.55
0.78
0.99
0.05
0.51
254403
Insecticide mfg
Pesticide mfg
25440
0.55
0.78
0.99
0.05
0.51
254404
Mouse and rat poison mfg
Pesticide mfg
25440
0.55
0.78
0.99
0.05
0.51
254405
Pesticide mfg
Pesticide mfg
25440
0.55
0.78
0.99
0.05
0.51
254406
Weedkiller mfg
Pesticide mfg
25440
0.55
0.78
0.99
0.05
0.51
254501
Candle mfg
Soap and other detergent mfg
25450
0.55
0.78
0.99
0.05
0.51
254502
Detergent mfg
25450
0.55
0.78
0.99
0.05
0.51
254503
Disinfectant mfg
25450
0.55
0.78
0.99
0.05
0.51
254504
Soap mfg
25450
0.55
0.78
0.99
0.05
0.51
254505
Toothpaste mfg
25450
0.55
0.78
0.99
0.05
0.51
254506
Washing powder or liquid mfg
25450
0.55
0.78
0.99
0.05
0.51
254601
Cosmetic mfg
Cosmetic and toiletry preparation mfg
25460
0.55
0.78
0.99
0.05
0.51
254602
Deodorant mfg
25460
0.55
0.78
0.99
0.05
0.51
254603
Hair care product mfg
25460
0.55
0.78
0.99
0.05
0.51
254606
Perfume mfg
25460
0.55
0.78
0.99
0.05
0.51
254607
Sunscreen preparation mfg
25460
0.55
0.78
0.99
0.05
0.51
254608
Toiletry preparation mfg
25460
0.55
0.78
0.99
0.05
0.51
254701
Ink mfg
Ink mfg
25470
0.46
0.76
0.97
0.05
0.51
254901
Adhesive mfg
Chemical product mfg nec
25490
0.46
0.76
0.97
0.05
0.51
254902
25490
0.46
0.76
0.97
0.05
0.51
254903
Essential oil distilling
25490
0.46
0.76
0.97
0.05
0.51
254904
Glue mfg
25490
0.46
0.76
0.97
0.05
0.51
254905
Polish mfg
25490
0.46
0.76
0.97
0.05
0.51
mfg = manufacturing
26
ACC15220-2-Pr#7.indd 26

7/4/07 12:09:48 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
254906
Surface cleaning or degreasing preparation mfg
25490
0.46
0.76
0.97
0.05
0.51
254907
Lavender oil extraction
25490
0.46
0.76
0.97
0.05
0.51
RUBBER PRODUCT MANUFACTURING

255101
Motor vehicle tyre mfg
Rubber tyre mfg
25510
1.40
2.63
3.35
0.12
1.17
255102
Tube mfg pneumatic
Rubber tyre mfg
25510
1.40
2.63
3.35
0.12
1.17
255103
Tyre retreading or recapping
Rubber tyre mfg
25510
1.40
2.63
3.35
0.12
1.17
255105
Tyre, pneumatic, mfg
Rubber tyre mfg
25510
1.40
2.63
3.35
0.12
1.17
255901
Boat, inatable, mfg
Rubber product mfg nec
25590
1.24
2.32
2.96
0.08
0.51
255902
Floor covering mfg rubber
25590
1.24
2.32
2.96
0.08
0.51
255903
Hose mfg rubber
25590
1.24
2.32
2.96
0.08
0.51
255904
Mattress mfg rubber
25590
1.24
2.32
2.96
0.08
0.51
255905
25590
1.24
2.32
2.96
0.08
0.51
255906
Tile mfg rubber
25590
1.24
2.32
2.96
0.08
0.51
255907
Tyre, solid rubber, mfg
25590
1.24
2.32
2.96
0.08
0.51
PLASTIC PRODUCT MANUFACTURING

256101
Blow moulding, plastic, mfg
Plastic blow-moulded product mfg
25610
1.01
1.67
2.13
0.07
0.51
256601
Thermoforming, plastic, mfg
25610
1.01
1.67
2.13
0.07
0.51
256602
Vacuum forming, plastic, mfg
25610
1.01
1.67
2.13
0.07
0.51
256203
Plastic extruded product mfg
Plastic extruded product mfg
25620
1.01
1.67
2.13
0.07
0.51
256301
Bag mfg plastic
Plastic bag and lm mfg
25630
1.01
1.67
2.13
0.07
0.51
256302
Film mfg plastic
25630
1.01
1.67
2.13
0.07
0.51
256303
Garbage bag mfg plastic
25630
1.01
1.67
2.13
0.07
0.51
256401
Awning mfg breglass
Plastic product rigid bre reinforced mfg
25640
1.01
1.67
2.13
0.07
0.51
256402
Fibreglass product mfg nec
25640
1.01
1.67
2.13
0.07
0.51
256403
25640
1.01
1.67
2.13
0.07
0.51
256404
Swimming pool shell mfg
25640
1.01
1.67
2.13
0.07
0.51
256405
Tank mfg bre reinforced plastic
25640
1.01
1.67
2.13
0.07
0.51
256406
Spa pool mfg
25640
1.01
1.67
2.13
0.07
0.51
256501
Plastic foam product mfg
Plastic foam product mfg
25650
1.01
1.67
2.13
0.07
0.51
256603
Garbage bin mfg plastic
Plastic injection-moulded product mfg
25660
1.01
1.67
2.13
0.07
0.51
256604
Kitchenware mfg plastic
25660
1.01
1.67
2.13
0.07
0.51
256605
Picnicware mfg plastic
25660
1.01
1.67
2.13
0.07
0.51
256606
Plastic injection moulded product mfg
25660
1.01
1.67
2.13
0.07
0.51
256609
Moulded plastic shoe mfg
25660
1.01
1.67
2.13
0.07
0.51
256607
Plastic product mfg nec
Plastic product mfg nec
25661
1.01
1.67
2.13
0.07
0.51
0.51
GLASS AND GLASS PRODUCT MANUFACTURING

261001
Bottle mfg glass
Glass and glass product mfg
26100
0.91
1.55
1.98
0.07
261002
Crystal glass mfg
26100
0.91
1.55
1.98
0.07
0.51
261003
Glass cutting, bevelling (excluding glazing)
26100
0.91
1.55
1.98
0.07
0.51
261004
Glass or glass product mfg except glass wool or glass

wool product
26100
0.91
1.55
1.98
0.07
0.51
261005
Jar mfg glass
26100
0.91
1.55
1.98
0.07
0.51
261006
Kitchenware mfg glass
26100
0.91
1.55
1.98
0.07
0.51
261007
Laminated sheet glass mfg
26100
0.91
1.55
1.98
0.07
0.51
261008
Mirror mfg
26100
0.91
1.55
1.98
0.07
0.51
261009
Optical glass mfg
26100
0.91
1.55
1.98
0.07
0.51
261011
Safety glass mfg
26100
0.91
1.55
1.98
0.07
0.51
261012
Scientic glassware mfg
26100
0.91
1.55
1.98
0.07
0.51
261013
Tubing mfg glass
26100
0.91
1.55
1.98
0.07
0.51
261014
Window glass mfg
26100
0.91
1.55
1.98
0.07
0.51
261015
Windscreen glass mfg
26100
0.91
1.55
1.98
0.07
0.51
0.51
CERAMIC PRODUCT MANUFACTURING

262101
Brick mfg clay
Clay brick mfg
26210
0.91
1.55
1.98
0.07
262201
Brick mfg refractory
Ceramic industrial product mfg
26220
0.91
1.55
1.98
0.07
0.51
262202
Ceramic product, industrial mfg
Ceramic industrial product mfg
26220
0.91
1.55
1.98
0.07
0.51
262301
Ceramic tile and pipe mfg
26230
0.91
1.55
1.98
0.07
0.51
mfg = manufacturing

ACC15220-2-Pr#7.indd 27
27
7/4/07 12:09:49 PM
Self-employed
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
262303
Pipe mfg ceramic except vitreous china or porcelain
26230
0.91
1.55
1.98
0.07
0.51
262304
Roof tile mfg terracotta or clay
26230
0.91
1.55
1.98
0.07
0.51
262305
Terracotta construction goods mfg
26230
0.91
1.55
1.98
0.07
0.51
262307
Tile mfg terracotta
26230
0.91
1.55
1.98
0.07
0.51
262308
Wall or oor tile mfg ceramic
26230
0.91
1.55
1.98
0.07
0.51
262902
Bathroom xture mfg vitreous china
Ceramic product mfg nec
26290
0.91
1.55
1.98
0.07
0.51
262903
26290
0.91
1.55
1.98
0.07
0.51
262904
China goods mfg
26290
0.91
1.55
1.98
0.07
0.51
262905
Crockery mfg
26290
0.91
1.55
1.98
0.07
0.51
262906
Flower pot mfg ceramic
26290
0.91
1.55
1.98
0.07
0.51
262907
Kitchen sink mfg vitreous china or porcelain
26290
0.91
1.55
1.98
0.07
0.51
262908
Kitchenware mfg ceramic
26290
0.91
1.55
1.98
0.07
0.51
262909
Pipe or pipe tting vitreous china or porcelain mfg
26290
0.91
1.55
1.98
0.07
0.51
262910
Pottery goods mfg ornamental
26290
0.91
1.55
1.98
0.07
0.51
262911
Sanitary ware mfg vitreous china or porcelain
26290
0.91
1.55
1.98
0.07
0.51
262912
Stoneware mfg table or kitchen
26290
0.91
1.55
1.98
0.07
0.51
262913
Terracotta ware mfg nec
26290
0.91
1.55
1.98
0.07
0.51
BIC Code
262914
Toilet cistern mfg vitreous china or porcelain
26290
0.91
1.55
1.98
0.07
0.51
262915
Vitreous china goods mfg except tile
26290
0.91
1.55
1.98
0.07
0.51
262916
Wash basin mfg vitreous china or porcelain
26290
0.91
1.55
1.98
0.07
0.51
262901
Art pottery mfg
Art pottery mfg
26291
0.91
1.55
1.98
0.07
0.51
CEMENT, LIME, PLASTER AND CONCRETE PRODUCT MANUFACTURING

263101
Cement mfg
Cement and lime mfg
26310
1.53
2.88
3.67
0.10
0.68
263102
Lime mfg
Cement and lime mfg
26310
1.53
2.88
3.67
0.10
0.68
263201
Display model mfg plaster
Plaster product mfg
26320
1.53
2.88
3.67
0.10
0.68
263202
Plasterboard mfg
Plaster product mfg
26320
1.53
2.88
3.67
0.10
0.68
263203
Plaster product mfg except dental or medical plaster
Plaster product mfg
26320
1.53
2.88
3.67
0.10
0.68
263204
Tile mfg acoustic, plaster
Plaster product mfg
26320
1.53
2.88
3.67
0.10
0.68
263205
Tile mfg plaster
Plaster product mfg
26320
1.53
2.88
3.67
0.10
0.68
263206
Wall or ceiling board mfg plaster
Plaster product mfg
26320
1.53
2.88
3.67
0.10
0.68
263302
Ready mixed concrete mfg except dry mix
Concrete slurry mfg
26330
1.53
2.88
3.67
0.10
0.68
263401
Box culvert, concrete, mfg
Concrete pipe and box culvert mfg
26340
1.53
2.88
3.67
0.10
0.68
263402
Pipe mfg concrete
Concrete pipe and box culvert mfg
26340
1.53
2.88
3.67
0.10
0.68
263501
Block mfg concrete
Concrete product mfg nec
26350
1.53
2.88
3.67
0.10
0.68
263502
Brick mfg concrete
26350
1.53
2.88
3.67
0.10
0.68
263503
26350
1.53
2.88
3.67
0.10
0.68
263504
Floor or wall tile mfg concrete
26350
1.53
2.88
3.67
0.10
0.68
263505
Flower pot mfg concrete
26350
1.53
2.88
3.67
0.10
0.68
263506
Monument or grave marker mfg concrete
26350
1.53
2.88
3.67
0.10
0.68
263507
Post or pole mfg concrete
26350
1.53
2.88
3.67
0.10
0.68
263508
Railway sleeper mfg concrete
26350
1.53
2.88
3.67
0.10
0.68
263509
Roof component mfg concrete
26350
1.53
2.88
3.67
0.10
0.68
263510
Roof tile mfg concrete
26350
1.53
2.88
3.67
0.10
0.68
263511
Tank mfg concrete
26350
1.53
2.88
3.67
0.10
0.68
263512
Tile mfg concrete
26350
1.53
2.88
3.67
0.10
0.68
263513
Terrazzo product mfg
Terrazzo products
26351
1.53
2.88
3.67
0.10
0.68
NON-METALLIC MINERAL PRODUCT MANUFACTURING NEC

264001
Abrasive mfg
Non-metallic mineral product mfg nec
26400
1.53
2.88
3.67
0.10
0.68
264002
Acoustic tile, panel and board mfg glass or mineral wool
26400
1.53
2.88
3.67
0.10
0.68
264003
Building board, bre cement, mfg
26400
1.53
2.88
3.67
0.10
0.68
264004
Building board, imitation brick or stone, mfg
26400
1.53
2.88
3.67
0.10
0.68
264005
Gemstone mfg synthetic
26400
1.53
2.88
3.67
0.10
0.68
264006
Headstone mfg, installation
26400
1.53
2.88
3.67
0.10
0.68
264007
Insulation, glass bre or mineral wool mfg
26400
1.53
2.88
3.67
0.10
0.68
264008
Monument making
26400
1.53
2.88
3.67
0.10
0.68
264009
Stone cutting, dressing, polishing or shaping
Stone cutting, dressing, polishing, or shaping
26401
1.53
2.88
3.67
0.10
0.68
mfg = manufacturing
28
ACC15220-2-Pr#7.indd 28

7/4/07 12:09:50 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
0.51
IRON AND STEEL MANUFACTURING

271101
Flatrolled products, iron or steel, mfg
Basic iron and steel mfg
27110
1.41
2.32
2.96
0.09
271102
Iron and steel mfg basic
27110
1.41
2.32
2.96
0.09
0.51
271103
Pig iron mfg
27110
1.41
2.32
2.96
0.09
0.51
271104
Roof decking mfg steel
27110
1.41
2.32
2.96
0.09
0.51
271105
Section, steel, mfg
27110
1.41
2.32
2.96
0.09
0.51
271106
Stainless steel mfg
27110
1.41
2.32
2.96
0.09
0.51
271107
Steel alloy mfg
27110
1.41
2.32
2.96
0.09
0.51
271108
Tinplate sheet or strip mfg
27110
1.41
2.32
2.96
0.09
0.51
271202
Casting mfg iron or steel
Iron and steel casting and forging
27120
2.29
4.14
5.28
0.14
1.17
271204
Forging mfg iron or steel
27120
2.29
4.14
5.28
0.14
1.17
271205
Horseshoe mfg mass production
27120
2.29
4.14
5.28
0.14
1.17
271207
Fitting or valve, steam, gas, or water, mfg (cast iron or steel) Iron and steel casting and forging
27120
2.29
4.14
5.28
0.14
1.17
276901
Blacksmith service
27120
2.29
4.14
5.28
0.14
1.17
276902
Horseshoe mfg farriery
27120
2.29
4.14
5.28
0.14
1.17
271208
Fitting or valve, steam, gas, or water, mfg (forged iron or

steel)
Steel pipe and tube mfg
27130
1.41
2.32
2.96
0.09
0.51
271301
Pipe and tube mfg steel
Steel pipe and tube mfg
27130
1.41
2.32
2.96
0.09
0.51
BASIC NON-FERROUS METAL MANUFACTURING

272101
Alumina mfg
Alumina production
27210
1.34
1.53
1.95
0.08
3.91
272201
Aluminium smelting
Aluminium smelting
27220
1.34
1.53
1.95
0.08
3.91
272301
Copper smelting, rening
Copper, silver, lead and zinc smelting and

rening
27230
1.34
1.53
1.95
0.08
3.91
272302
Lead smelting, rening

rening
27230
1.34
1.53
1.95
0.08
3.91
272303
Silver smelting, rening

rening
27230
1.34
1.53
1.95
0.08
3.91
272304
Silverlead bullion mfg

rening
27230
1.34
1.53
1.95
0.08
3.91
272305
Zinc smelting or rening

rening
27230
1.34
1.53
1.95
0.08
3.91
272901
Gold smelting, rening
Basic non-ferrous metal mfg nec
27290
1.34
1.53
1.95
0.08
3.91
272902
Nonferrous alloy mfg nec
27290
1.34
1.53
1.95
0.08
3.91
272903
Tin smelting
27290
1.34
1.53
1.95
0.08
3.91
272904
Welding rods mfg
27290
1.34
1.53
1.95
0.08
3.91
NON-FERROUS BASIC METAL PRODUCT MANUFACTURING

273101
Aluminium rolling, drawing or extruding
Aluminium rolling, drawing, and extruding
27310
1.10
2.01
2.56
0.08
0.51
273102
Pipe and tube mfg aluminium
27310
1.10
2.01
2.56
0.08
0.51
273103
Plate mfg aluminium
27310
1.10
2.01
2.56
0.08
0.51
273104
Sheet mfg aluminium
27310
1.10
2.01
2.56
0.08
0.51
273105
Wire mfg aluminium
27310
1.10
2.01
2.56
0.08
0.51
273201
Wire mfg nonferrous metal except aluminium
Non-ferrous metal rolling, drawing, and

extruding nec
27320
1.93
2.46
3.14
0.10
0.51
273202
Pipe and tube mfg non-ferrous metal except aluminium

extruding nec
27320
1.93
2.46
3.14
0.10
0.51
273203
Plate mfg non-ferrous metal except aluminium

extruding nec
27320
1.93
2.46
3.14
0.10
0.51
273204
Sheet mfg non-ferrous metal except aluminium

extruding nec
27320
1.93
2.46
3.14
0.10
0.51
273301
Casting mfg non-ferrous metal
Non-ferrous metal casting
27330
1.93
2.46
3.14
0.10
0.51
273302
Die casting, non-ferrous metal mfg nec
27330
1.93
2.46
3.14
0.10
0.51
273303
Forging mfg non-ferrous metal nec
27330
1.93
2.46
3.14
0.10
0.51
STRUCTURAL METAL PRODUCT MANUFACTURING

274101
Fabricated structural steel mfg ready made parts for

structures
Structural steel fabricating
27410
2.81
4.26
5.43
0.15
1.17
274102
Girder mfg prefabricated steel
27410
2.81
4.26
5.43
0.15
1.17
mfg = manufacturing

ACC15220-2-Pr#7.indd 29
29
7/4/07 12:09:50 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
274103
Joist, prefabricated steel mfg
27410
2.81
4.26
5.43
0.15
1.17
274104
Reinforcing steel rod, processed, mfg
27410
2.81
4.26
5.43
0.15
1.17
274105
Roof truss mfg prefabricated steel
27410
2.81
4.26
5.43
0.15
1.17
274106
Scaffolding mfg prefabricated steel
27410
2.81
4.26
5.43
0.15
1.17
274201
Architectural aluminium product mfg
27420
1.10
2.01
2.56
0.08
0.51
274202
Doors or door frame, aluminium, mfg
27420
1.10
2.01
2.56
0.08
0.51
274203
Garage door mfg aluminium
27420
1.10
2.01
2.56
0.08
0.51
274204
Gate mfg aluminium
27420
1.10
2.01
2.56
0.08
0.51
274205
Plastic door or window mfg
27420
1.10
2.01
2.56
0.08
0.51
274206
Roller shutter mfg aluminium
27420
1.10
2.01
2.56
0.08
0.51
274207
Screen door mfg aluminium
27420
1.10
2.01
2.56
0.08
0.51
274208
Shop front mfg, installation aluminium
27420
1.10
2.01
2.56
0.08
0.51
274209
Shower screen mfg aluminium framed
27420
1.10
2.01
2.56
0.08
0.51
274210
Shutter mfg aluminium
27420
1.10
2.01
2.56
0.08
0.51
274211
Skylight mfg aluminium
27420
1.10
2.01
2.56
0.08
0.51
274212
Window frame or sash mfg aluminium
27420
1.10
2.01
2.56
0.08
0.51
274213
Window screen mfg aluminium
27420
1.10
2.01
2.56
0.08
0.51
274214
Window aluminium framed mfg complete with glass
27420
1.10
2.01
2.56
0.08
0.51
274107
Structural metal product mfg nec
27490
2.81
4.26
5.43
0.15
1.17
274901
Architectural metal xture (including door and sash, except

aluminium) mfg
27490
2.81
4.26
5.43
0.15
1.17
274902
Garage door mfg metal except aluminium
27490
2.81
4.26
5.43
0.15
1.17
274903
Gate mfg metal except aluminium or wire
27490
2.81
4.26
5.43
0.15
1.17
274904
Roller shutter mfg metal except aluminium
27490
2.81
4.26
5.43
0.15
1.17
274905
Screen door mfg metal except aluminium
27490
2.81
4.26
5.43
0.15
1.17
274906
Security door mfg metal
27490
2.81
4.26
5.43
0.15
1.17
274907
Shop front mfg, installation metal except aluminium
27490
2.81
4.26
5.43
0.15
1.17
274908
Shutter mfg metal except aluminium
27490
2.81
4.26
5.43
0.15
1.17
274909
Skylight mfg metal except aluminium
27490
2.81
4.26
5.43
0.15
1.17
274910
Stairs or staircase mfg prefabricated metal except

aluminium
27490
2.81
4.26
5.43
0.15
1.17
274911
Window frame or sash mfg metal except aluminium
27490
2.81
4.26
5.43
0.15
1.17
274912
Window screen mfg metal except aluminium
27490
2.81
4.26
5.43
0.15
1.17
0.51
SHEET METAL PRODUCT MANUFACTURING

275101
Aerosol container mfg
Metal container mfg
27510
1.10
2.01
2.56
0.08
275102
Barrel mfg metal
Metal container mfg
27510
1.10
2.01
2.56
0.08
0.51
275103
Can mfg metal
Metal container mfg
27510
1.10
2.01
2.56
0.08
0.51
275106
Metal container mfg
Metal container mfg
27510
1.10
2.01
2.56
0.08
0.51
275901
Copper smithing except boiler making
Sheet metal product mfg nec
27590
1.26
2.37
3.02
0.10
0.51
275903
Duct mfg sheet metal
27590
1.26
2.37
3.02
0.10
0.51
275904
Garbage can mfg metal
27590
1.26
2.37
3.02
0.10
0.51
275905
Guttering mfg sheet metal
27590
1.26
2.37
3.02
0.10
0.51
275906
Roong, metal (except aluminium), and components mfg
27590
1.26
2.37
3.02
0.10
0.51
275907
27590
1.26
2.37
3.02
0.10
0.51
275908
Tank mfg sheet metal
27590
1.26
2.37
3.02
0.10
0.51
275910
Tool box mfg sheet metal
27590
1.26
2.37
3.02
0.10
0.51
275911
Ventilator mfg sheet metal
27590
1.26
2.37
3.02
0.10
0.51
276903
Metal stamping mfg nec
27590
1.26
2.37
3.02
0.10
0.51
FABRICATED METAL PRODUCT MANUFACTURING

276101
Cutlery mfg
Hand tool and general hardware mfg
27610
1.59
2.90
3.70
0.13
0.68
276102
Garden tool mfg except power operated
27610
1.59
2.90
3.70
0.13
0.68
276103
General hardware mfg nec
27610
1.59
2.90
3.70
0.13
0.68
276104
Hand tool mfg nec except pneumatic or power operated
27610
1.59
2.90
3.70
0.13
0.68
276105
Knife mfg hand held except power operated
27610
1.59
2.90
3.70
0.13
0.68
276106
Metalworking hand tool mfg except pneumatic or power

operated
27610
1.59
2.90
3.70
0.13
0.68
mfg = manufacturing
30
ACC15220-2-Pr#7.indd 30

7/4/07 12:09:51 PM
Self-employed
ACC CU Description
CPX
Abate
RCL +
HSE
BIC Code
276107
Razor or razor blade mfg except power operated
27610
1.59
2.90
3.70
0.13
0.68
276108
Saw blade mfg
27610
1.59
2.90
3.70
0.13
0.68
276109
Scissor mfg except electric
27610
1.59
2.90
3.70
0.13
0.68
276110
Screwdriver mfg including bit or blade except

pneumatic or power operated
27610
1.59
2.90
3.70
0.13
0.68
276111
Woodworking hand tool mfg except of wood, pneumatic

or power operated
27610
1.59
2.90
3.70
0.13
0.68
526901
Saw sharpening service
27610
1.59
2.90
3.70
0.13
0.68
276201
Gate, wire mfg
Spring and wire product mfg
27620
1.05
1.27
1.62
0.06
0.68
ACC CU
Emp
CP
CPX
276202
Nail mfg
27620
1.05
1.27
1.62
0.06
0.68
276203
Screening mfg wire
27620
1.05
1.27
1.62
0.06
0.68
276204
Shopping trolley mfg
27620
1.05
1.27
1.62
0.06
0.68
276205
Shopping trolley repair and maintenance
27620
1.05
1.27
1.62
0.06
0.68
276206
Spring mfg
27620
1.05
1.27
1.62
0.06
0.68
276207
Steel wire safety screen mfg
27620
1.05
1.27
1.62
0.06
0.68
276208
Supermarket trolley repair and maintenance
27620
1.05
1.27
1.62
0.06
0.68
276209
Wire mesh or netting mfg except reinforcing mesh
27620
1.05
1.27
1.62
0.06
0.68
276210
Wire product mfg nec
27620
1.05
1.27
1.62
0.06
0.68
276301
Masonry anchor, metal, mfg
Nut, bolt, screw, and rivet mfg
27630
1.05
1.27
1.62
0.06
0.68
276303
Nut or bolt mfg metal
27630
1.05
1.27
1.62
0.06
0.68
276304
Screw mfg metal
27630
1.05
1.27
1.62
0.06
0.68
276305
Washer, metal, mfg
27630
1.05
1.27
1.62
0.06
0.68
200001
Painting of manufactured wooden product
Surface coating and nishing
27640
1.59
2.90
3.70
0.13
0.68
200002
27640
1.59
2.90
3.70
0.13
0.68
276401
Brass nishing or plating
27640
1.59
2.90
3.70
0.13
0.68
276402
Chromium plating
27640
1.59
2.90
3.70
0.13
0.68
276403
Enamelling service
27640
1.59
2.90
3.70
0.13
0.68
276404
Engraving on metal except process or photographic
27640
1.59
2.90
3.70
0.13
0.68
276405
Galvanising of client supplied material
27640
1.59
2.90
3.70
0.13
0.68
276406
Gold plating
27640
1.59
2.90
3.70
0.13
0.68
276407
Heat treating metal or metal product
27640
1.59
2.90
3.70
0.13
0.68
276408
Metal coating of manufactured product nec
27640
1.59
2.90
3.70
0.13
0.68
276409
Metal polishing or nishing
27640
1.59
2.90
3.70
0.13
0.68
276410
Painting of manufactured metal product
27640
1.59
2.90
3.70
0.13
0.68
276411
Plastic coating of metal
27640
1.59
2.90
3.70
0.13
0.68
276412
Powder coating of metallic product
27640
1.59
2.90
3.70
0.13
0.68
276413
Silver plating
27640
1.59
2.90
3.70
0.13
0.68
276414
Vitreous enamelling
27640
1.59
2.90
3.70
0.13
0.68
276501
Pipe tting mfg nonferrous metal
Non-ferrous pipe tting mfg
27650
1.10
2.01
2.56
0.08
0.68
276502
Valve or valve part, steam, gas or water, mfg (nonferrous

metal)
Non-ferrous pipe tting mfg
27650
1.10
2.01
2.56
0.08
0.68
276906
Awning mfg metal
Fabricated metal product mfg nec
27690
1.59
2.90
3.70
0.13
0.68
276907
Barbecue mfg
27690
1.59
2.90
3.70
0.13
0.68
276908
Bathroom and toilet tting mfg metal
27690
1.59
2.90
3.70
0.13
0.68
276909
Blind mfg metal
27690
1.59
2.90
3.70
0.13
0.68
276910
Boilermaking and installation
27690
1.59
2.90
3.70
0.13
0.68
276911
Clothes hoist mfg
27690
1.59
2.90
3.70
0.13
0.68
276912
Display model mfg metal
27690
1.59
2.90
3.70
0.13
0.68
276913
27690
1.59
2.90
3.70
0.13
0.68
276914
Fire sprinkler mfg
27690
1.59
2.90
3.70
0.13
0.68
276915
Firearm mfg
27690
1.59
2.90
3.70
0.13
0.68
276916
Freight container mfg metal
27690
1.59
2.90
3.70
0.13
0.68
276917
Furniture tting mfg metal
27690
1.59
2.90
3.70
0.13
0.68
276918
Gun or rie mfg
27690
1.59
2.90
3.70
0.13
0.68
276919
Key mfg
27690
1.59
2.90
3.70
0.13
0.68
276920
Lamp or lamp part mfg
27690
1.59
2.90
3.70
0.13
0.68
mfg = manufacturing

ACC15220-2-Pr#7.indd 31
31
7/4/07 12:09:52 PM
Self-employed
ACC CU Description
CPX
Abate
RCL +
HSE
BIC Code
276921
Livestock yarding equipment mfg metal
27690
1.59
2.90
3.70
0.13
0.68
276922
Lock mfg
27690
1.59
2.90
3.70
0.13
0.68
276923
Mast mfg aluminium
27690
1.59
2.90
3.70
0.13
0.68
276924
Meter mfg gas or water
27690
1.59
2.90
3.70
0.13
0.68
276925
Platework nec
27690
1.59
2.90
3.70
0.13
0.68
276926
Safe or vault mfg or installation
27690
1.59
2.90
3.70
0.13
0.68
276927
Storage tank, metal plate mfg
27690
1.59
2.90
3.70
0.13
0.68
276928
Television antennae mfg
27690
1.59
2.90
3.70
0.13
0.68
276929
Tubing mfg exible metal
27690
1.59
2.90
3.70
0.13
0.68
276931
Window or door tting mfg metal
27690
1.59
2.90
3.70
0.13
0.68
276932
Welding repair service
27690
1.59
2.90
3.70
0.13
0.68
286901
General engineering
27690
1.59
2.90
3.70
0.13
0.68
276905
Ammunition mfg
Ammunition mfg
27691
1.05
1.27
1.62
0.06
0.68
ACC CU
Emp
CP
CPX
MOTOR VEHICLE AND PARTS MANUFACTURING

281104
Motor vehicle mfg
Motor vehicle mfg
28110
1.16
1.51
1.93
0.07
0.92
281105
Motor vehicle parts mfg (in association with complete

motor vehicles)
Motor vehicle mfg
28110
1.16
1.51
1.93
0.07
0.92
281106
Campervan mfg
Motor vehicle body mfg
28120
1.45
2.73
3.48
0.12
0.68
281201
Boat trailer mfg
28120
1.45
2.73
3.48
0.12
0.68
281202
Bus, coach body mfg
28120
1.45
2.73
3.48
0.12
0.68
281203
Caravan and camper trailer mfg
28120
1.45
2.73
3.48
0.12
0.68
281204
Horse oat mfg
28120
1.45
2.73
3.48
0.12
0.68
281205
Motor vehicle conversion
28120
1.45
2.73
3.48
0.12
0.68
281206
Trailer mfg
28120
1.45
2.73
3.48
0.12
0.68
281207
Truck body mfg
28120
1.45
2.73
3.48
0.12
0.68
281301
Motor vehicle electrical part and instrument mfg
Automotive electrical and instrument mfg
28130
1.16
1.51
1.93
0.07
0.92
281901
Automotive component mfg nec
28190
1.16
1.51
1.93
0.07
0.92
281902
Car accessory mfg
28190
1.16
1.51
1.93
0.07
0.92
281903
Child car restraint mfg
28190
1.16
1.51
1.93
0.07
0.92
281905
Mufer mfg
28190
1.16
1.51
1.93
0.07
0.92
281906
Radiator mfg
28190
1.16
1.51
1.93
0.07
0.92
281908
Seatbelt mfg
28190
1.16
1.51
1.93
0.07
0.92
281912
Wheel mfg
28190
1.16
1.51
1.93
0.07
0.92
OTHER TRANSPORT EQUIPMENT MANUFACTURING

282101
Drydock operation
Shipbuilding (any vessels over 50 tonnes

displacement)
28210
2.38
3.72
4.74
0.13
0.92
282102
Ship repairing

displacement)
28210
2.38
3.72
4.74
0.13
0.92
282103
Ship wrecking

displacement)
28210
2.38
3.72
4.74
0.13
0.92
282105
Shipbuilding (any vessel over 50 tonnes displacement)

displacement)
28210
2.38
3.72
4.74
0.13
0.92
282202
Boat building or repair (all vessels under 50 tonnes

displacement)
Boatbuilding (all vessels under 50 tonnes

displacement)
28220
1.78
3.11
3.97
0.11
0.92
282205
Yacht constructing (all vessels under 50 tonnes

displacement)
Boatbuilding (all vessels under 50 tonnes

displacement)
28220
1.78
3.11
3.97
0.11
0.92
282301
Locomotive mfg and repair
Railway equipment mfg
28230
1.45
2.73
3.48
0.12
0.68
282302
Railway rolling stock mfg and repair
28230
1.45
2.73
3.48
0.12
0.68
282303
Tram mfg
28230
1.45
2.73
3.48
0.12
0.68
282401
Aircraft engine building or repair
Aircraft mfg and repair
28240
0.50
0.65
0.83
0.04
0.34
282402
Aircraft mfg, maintenance and repair
28240
0.50
0.65
0.83
0.04
0.34
282403
Aircraft wheel and brake reconditioning service
28240
0.50
0.65
0.83
0.04
0.34
282404
Helicopter mfg or repairing
28240
0.50
0.65
0.83
0.04
0.34
282901
Bicycle mfg
Transport equipment mfg nec
28290
1.16
1.51
1.93
0.07
0.92
282903
28290
1.16
1.51
1.93
0.07
0.92
282904
Trotting gig mfg
28290
1.16
1.51
1.93
0.07
0.92
mfg = manufacturing
32
ACC15220-2-Pr#7.indd 32

7/4/07 12:09:53 PM
Self-employed
ACC CU Description
CPX
Abate
RCL +
HSE
BIC Code
282905
Wheelbarrow mfg
28290
1.16
1.51
1.93
0.07
0.92
282906
Wheelchair mfg
28290
1.16
1.51
1.93
0.07
0.92
ACC CU
Emp
CP
CPX
PHOTOGRAPHIC AND SCIENTIFIC EQUIPMENT MANUFACTURING

283103
Contact lens mfg
Photographic and optical goods mfg
28310
0.27
0.51
0.65
0.04
0.34
283105
Optical instrument or equipment mfg
28310
0.27
0.51
0.65
0.04
0.34
283106
Optical lens grinding
28310
0.27
0.51
0.65
0.04
0.34
283107
Photographic equipment mfg
28310
0.27
0.51
0.65
0.04
0.34
283109
Spectacle frame mfg
28310
0.27
0.51
0.65
0.04
0.34
283111
Sunglass mfg
28310
0.27
0.51
0.65
0.04
0.34
283203
Dental instrument or equipment mfg
Medical and surgical equipment mfg
28320
0.27
0.51
0.65
0.04
0.34
283205
Diagnostic apparatus mfg
28320
0.27
0.51
0.65
0.04
0.34
283206
Medical equipment mfg
28320
0.27
0.51
0.65
0.04
0.34
283209
Surgical equipment mfg
28320
0.27
0.51
0.65
0.04
0.34
283210
Veterinary instrument mfg
28320
0.27
0.51
0.65
0.04
0.34
283201
Articial limb, eye, etc mfg
Articial joints, eyes, and limbs mfg
28321
0.27
0.51
0.65
0.04
0.34
283207
Orthotic arch support mfg
28321
0.27
0.51
0.65
0.04
0.34
283208
Prosthetic products and services
28321
0.27
0.51
0.65
0.04
0.34
283204
Denture fabrication
Dentures fabrication
28322
0.27
0.51
0.65
0.04
0.34
283902
Electricity meter mfg
Professional and scientic equipment mfg

nec
28390
0.27
0.51
0.65
0.04
0.34
283903
Measuring instrument mfg

nec
28390
0.27
0.51
0.65
0.04
0.34
283904
Meteorological instrument mfg nec

nec
28390
0.27
0.51
0.65
0.04
0.34
283905
Nautical instrument mfg

nec
28390
0.27
0.51
0.65
0.04
0.34
283906
Navigational equipment mfg

nec
28390
0.27
0.51
0.65
0.04
0.34
283907
Optical bre cable mfg uninsulated

nec
28390
0.27
0.51
0.65
0.04
0.34
283908
Radar equipment mfg

nec
28390
0.27
0.51
0.65
0.04
0.34
283909
Radio remote control equipment mfg

nec
28390
0.27
0.51
0.65
0.04
0.34
283910
Scientic instrument or equipment mfg nec

nec
28390
0.27
0.51
0.65
0.04
0.34
283911
Surveying instrument mfg

nec
28390
0.27
0.51
0.65
0.04
0.34
283912
Technology education equipment mfg nec

nec
28390
0.27
0.51
0.65
0.04
0.34
ELECTRONIC EQUIPMENT MANUFACTURING

284103
Computer and business machine mfg
28410
0.27
0.51
0.65
0.04
0.34
284104
Ofce machine mfg
28410
0.27
0.51
0.65
0.04
0.34
284201
Broadcast equipment mfg
Telecommunication, broadcasting, and

transceiving equipment mfg
28420
0.27
0.51
0.65
0.04
0.34
284204
Radio transceiver mfg

28420
0.27
0.51
0.65
0.04
0.34
284205
Telecommunication equipment mfg

28420
0.27
0.51
0.65
0.04
0.34
284206
Telephone equipment mfg

28420
0.27
0.51
0.65
0.04
0.34
284903
Alarm system mfg
Electronic equipment mfg nec
28490
0.50
0.65
0.83
0.04
0.34
284906
28490
0.50
0.65
0.83
0.04
0.34
284908
Loudspeaker mfg
28490
0.50
0.65
0.83
0.04
0.34
284912
Poker machine electronic maintenance
28490
0.50
0.65
0.83
0.04
0.34
284914
Printed circuit board mfg
28490
0.50
0.65
0.83
0.04
0.34
mfg = manufacturing

ACC15220-2-Pr#7.indd 33
33
7/4/07 12:09:53 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
284917
Sound reproducing equipment mfg
28490
0.50
0.65
0.83
0.04
0.34
284901
Hearing aid mfg
Hearing aid mfg
28491
0.27
0.51
0.65
0.04
0.34
ELECTRICAL EQUIPMENT AND APPLIANCE MANUFACTURING

285103
Gas heating appliance household mfg
Household appliance mfg
28510
0.50
0.65
0.83
0.04
0.34
285106
Heater household mfg
28510
0.50
0.65
0.83
0.04
0.34
0.34
285108
Household appliance (whiteware) mfg
28510
0.50
0.65
0.83
0.04
285109
Household appliance (excluding whiteware) mfg
28510
0.50
0.65
0.83
0.04
0.34
285111
Refrigeration equipment mfg commercial or industrial
28510
0.50
0.65
0.83
0.04
0.34
285114
Solar water heating system mfg
28510
0.50
0.65
0.83
0.04
0.34
285118
Vending machine mfg refrigerated
28510
0.50
0.65
0.83
0.04
0.34
285120
Water cooler mfg
28510
0.50
0.65
0.83
0.04
0.34
285121
Water heater mfg industrial, commercial or household
28510
0.50
0.65
0.83
0.04
0.34
285122
Water treatment equipment mfg household
28510
0.50
0.65
0.83
0.04
0.34
285202
Telecommunication cable mfg
Electric cable and wire mfg
28520
0.84
1.57
2.00
0.09
0.34
285203
Wire or cable mfg electric
Electric cable and wire mfg
28520
0.84
1.57
2.00
0.09
0.34
285301
Battery mfg
Battery mfg
28530
0.50
0.65
0.83
0.04
0.68
285401
Bulb or tube, electric light mfg
Electric light mfg
28540
0.50
0.65
0.83
0.04
0.34
285402
Electric light tting mfg
Electric light mfg
28540
0.50
0.65
0.83
0.04
0.34
285404
Neon sign mfg
Electric sign mfg
28541
0.50
0.65
0.83
0.04
0.34
285405
Sign mfg electric
Electric sign mfg
28541
0.50
0.65
0.83
0.04
0.34
285901
Electric motor mfg nec
Electrical equipment mfg nec
28590
0.50
0.65
0.83
0.04
0.34
285902
Electrical equipment or machinery mfg nec
28590
0.50
0.65
0.83
0.04
0.34
285903
Furnace mfg electric except space heater
28590
0.50
0.65
0.83
0.04
0.34
285905
Parking meter mfg
28590
0.50
0.65
0.83
0.04
0.34
285907
Trafc signal mfg electrical
28590
0.50
0.65
0.83
0.04
0.34
285908
Transformer mfg
28590
0.50
0.65
0.83
0.04
0.34
285910
Welding equipment mfg electrical
28590
0.50
0.65
0.83
0.04
0.34
0.68
INDUSTRIAL MACHINERY AND EQUIPMENT MANUFACTURING

286101
Agricultural machinery or equipment mfg
Agricultural machinery mfg
28610
1.45
2.73
3.48
0.12
286102
Lawn mower mfg
28610
1.45
2.73
3.48
0.12
0.68
286103
Tractor mfg agricultural except crawler tractor
28610
1.45
2.73
3.48
0.12
0.68
286104
Windmill mfg
28610
1.45
2.73
3.48
0.12
0.68
286201
Construction equipment mfg
Mining and construction machinery mfg
28620
1.45
2.73
3.48
0.12
0.68
286202
Drilling machinery mfg nec
28620
1.45
2.73
3.48
0.12
0.68
286203
Earthmoving machinery mfg
28620
1.45
2.73
3.48
0.12
0.68
286204
Mining machinery mfg
28620
1.45
2.73
3.48
0.12
0.68
286205
Tractor mfg for construction or earthmoving purposes
28620
1.45
2.73
3.48
0.12
0.68
286301
Bakery machinery mfg
Food processing machinery mfg
28630
0.84
1.57
2.00
0.09
0.34
286302
Bottling machine mfg
28630
0.84
1.57
2.00
0.09
0.34
286303
Brewery equipment maintenance
28630
0.84
1.57
2.00
0.09
0.34
286305
Distilling and beverage equipment mfg
28630
0.84
1.57
2.00
0.09
0.34
286306
Flour milling machinery mfg
28630
0.84
1.57
2.00
0.09
0.34
286307
Food packing machinery mfg
28630
0.84
1.57
2.00
0.09
0.34
286308
28630
0.84
1.57
2.00
0.09
0.34
286401
Drilling machinery mfg woodworking or metalworking
Machine tool and part mfg
28640
0.84
1.57
2.00
0.09
0.34
286403
Forging machinery mfg
28640
0.84
1.57
2.00
0.09
0.34
286404
Hand tool nec mfg pneumatic or power operated
28640
0.84
1.57
2.00
0.09
0.34
286406
28640
0.84
1.57
2.00
0.09
0.34
286408
Pneumatic tool mfg nec
28640
0.84
1.57
2.00
0.09
0.34
286410
Welding or cutting equipment mfg gas
28640
0.84
1.57
2.00
0.09
0.34
286411
Woodworking machinery mfg nec
28640
0.84
1.57
2.00
0.09
0.34
0.34
286501
Elevator installation, repair
Lifting and material handling equipment mfg
28650
0.84
1.57
2.00
0.09
286502
Elevators or elevator part mfg
28650
0.84
1.57
2.00
0.09
0.34
286503
Escalator installation, repair
28650
0.84
1.57
2.00
0.09
0.34
286505
Forklift truck mfg
28650
0.84
1.57
2.00
0.09
0.34
286506
28650
0.84
1.57
2.00
0.09
0.34
mfg = manufacturing
34
ACC15220-2-Pr#7.indd 34

7/4/07 12:09:54 PM
Self-employed
ACC CU Description
CPX
Abate
RCL +
HSE
BIC Code
286508
Lift mfg, installation and repair
28650
0.84
1.57
2.00
0.09
0.34
286601
Pump and compressor mfg
28660
0.84
1.57
2.00
0.09
0.34
ACC CU
Emp
CP
CPX
286602
Petrol bowser mfg
28660
0.84
1.57
2.00
0.09
0.34
286701
Commercial space heating and cooling equipment mfg
Commercial space heating and cooling

equipment mfg
28670
0.84
1.57
2.00
0.09
0.34
286902
Heavy plant maintenance operation
Industrial machinery and equipment mfg nec
28690
1.45
2.73
3.48
0.12
0.68
286903
28690
1.45
2.73
3.48
0.12
0.68
286911
Furnace mfg industrial except electric furnace or space

heaters
28690
1.45
2.73
3.48
0.12
0.68
286926
Taxi meter mfg
28690
1.45
2.73
3.48
0.12
0.68
286930
Vending machine mfg except refrigerated
28690
1.45
2.73
3.48
0.12
0.68
286931
Water treatment equipment mfg except household
28690
1.45
2.73
3.48
0.12
0.68
286932
Weighing machinery mfg
28690
1.45
2.73
3.48
0.12
0.68
0.68
PREFABRICATED BUILDING MANUFACTURING

291101
Prefabricated metal building mfg
29110
1.43
2.61
3.33
0.12
291102
Garage mfg prefabricated metal
29110
1.43
2.61
3.33
0.12
0.68
291103
Shed mfg prefabricated metal
29110
1.43
2.61
3.33
0.12
0.68
291901
Kitset home mfg
Prefabricated building mfg nec
29190
1.81
3.41
4.35
0.13
0.68
291902
29190
1.81
3.41
4.35
0.13
0.68
291904
Garage mfg prefabricated nec
29190
1.81
3.41
4.35
0.13
0.68
291907
Shed mfg prefabricated nec
29190
1.81
3.41
4.35
0.13
0.68
291908
Toilet building mfg portable
29190
1.81
3.41
4.35
0.13
0.68
291909
Transportable home mfg
29190
1.81
3.41
4.35
0.13
0.68
FURNITURE MANUFACTURING
292101
Antique wooden furniture mfg
Wooden furniture and upholstered seat mfg
29210
1.00
1.89
2.41
0.09
0.51
292103
Cabinet making, joinery furniture
29210
1.00
1.89
2.41
0.09
0.51
292104
Carpentry, joinery furniture
29210
1.00
1.89
2.41
0.09
0.51
292107
Kitchen furniture mfg wooden
29210
1.00
1.89
2.41
0.09
0.51
292114
Upholstered furniture mfg
29210
1.00
1.89
2.41
0.09
0.51
292115
Wooden furniture mfg
29210
1.00
1.89
2.41
0.09
0.51
292201
Furniture mfg sheet metal
Sheet metal furniture mfg
29220
1.45
2.73
3.48
0.12
0.68
292202
Ofce furniture mfg sheet metal
Sheet metal furniture mfg
29220
1.45
2.73
3.48
0.12
0.68
292301
Bed base mfg upholstered
Mattress mfg (excluding rubber)
29230
1.00
1.89
2.41
0.09
0.51
292304
Mattress mfg except rubber
29230
1.00
1.89
2.41
0.09
0.51
292305
Pillow or cushion mfg
29230
1.00
1.89
2.41
0.09
0.51
256608
Plastic laminate fabrication
Furniture mfg nec
29290
1.00
1.89
2.41
0.09
0.51
292901
Bed mfg nec
Furniture mfg nec
29290
1.00
1.89
2.41
0.09
0.51
292902
Furniture mfg nec
Furniture mfg nec
29290
1.00
1.89
2.41
0.09
0.51
292903
Furniture part mfg except sheet metal
Furniture mfg nec
29290
1.00
1.89
2.41
0.09
0.51
292904
Shop tting mfg or installation
Furniture mfg nec
29290
1.00
1.89
2.41
0.09
0.51
0.34
OTHER MANUFACTURING
294101
Badge mfg metal
Jewellery and silverware mfg
29410
0.27
0.51
0.65
0.04
294104
Gem cutting
29410
0.27
0.51
0.65
0.04
0.34
294105
Gold smithing
29410
0.27
0.51
0.65
0.04
0.34
294106
Jewellery mfg
29410
0.27
0.51
0.65
0.04
0.34
294107
Lapidary work
29410
0.27
0.51
0.65
0.04
0.34
294108
Medal mfg
29410
0.27
0.51
0.65
0.04
0.34
294109
Silverware mfg
29410
0.27
0.51
0.65
0.04
0.34
294201
Billiard table mfg
Toy and sporting goods mfg
29420
1.00
1.89
2.41
0.09
0.51
294204
Hang glider mfg
29420
1.00
1.89
2.41
0.09
0.51
294205
Sailboard mfg
29420
1.00
1.89
2.41
0.09
0.51
294206
Skateboard mfg
29420
1.00
1.89
2.41
0.09
0.51
294208
Skin diving equipment mfg
29420
1.00
1.89
2.41
0.09
0.51
294209
Sports goods mfg nec
29420
1.00
1.89
2.41
0.09
0.51
294210
Surfboard mfg
29420
1.00
1.89
2.41
0.09
0.51
294211
Toy mfg
29420
1.00
1.89
2.41
0.09
0.51
mfg = manufacturing

ACC15220-2-Pr#7.indd 35
35
7/4/07 12:09:55 PM
Self-employed
BIC Code
CPX
Abate
RCL +
HSE
ACC CU Description
ACC CU
Emp
294902
Broom and brush mfg
Mfg nec
29490
1.00
1.89
2.41
0.09
0.51
294904
Musical instrument mfg
Mfg nec
29490
1.00
1.89
2.41
0.09
0.51
294906
Pencil mfg
Mfg nec
29490
1.00
1.89
2.41
0.09
0.51
294907
Pen mfg
Mfg nec
29490
1.00
1.89
2.41
0.09
0.51
294908
Stamp pad mfg
Mfg nec
29490
1.00
1.89
2.41
0.09
0.51
294910
Umbrella mfg
Mfg nec
29490
1.00
1.89
2.41
0.09
0.51
294911
Wig mfg
Mfg nec
29490
1.00
1.89
2.41
0.09
0.51
294912
Rubber stamp mfg
Rubber stamp mfg
29491
0.27
0.51
0.65
0.04
0.34
CP
CPX
ELECTRICITY, GAS AND WATER SUPPLY

ELECTRICITY SUPPLY
361006
Hydro-electricity generation
Electricity generation
36100
0.22
0.33
0.42
0.04
1.07
361007
Electricity generation n.e.c.
36100
0.22
0.33
0.42
0.04
1.07
361008
Fossil fuel electricity generation
36100
0.22
0.33
0.42
0.04
1.07
361003
Electricity line system operation
Electricity line system operation
36101
1.36
2.57
3.28
0.09
1.07
1.07
361004
Electricity energy sales operation
Electricity energy supply
36102
0.22
0.33
0.42
0.04
786901
Meter reading service electricity
Electricity energy supply
36102
0.22
0.33
0.42
0.04
1.07
361005
Electricity line system operation (excluding maintenance

and construction)
Electricity line system operation (excluding

maintenance and construction)
36103
0.22
0.33
0.42
0.04
1.07
0.41
GAS SUPPLY
362001
Fuel gas distribution through mains system
Gas supply
36200
0.64
1.21
1.54
0.07
362002
Gas, natural, distribution through mains system
Gas supply
36200
0.64
1.21
1.54
0.07
0.41
786902
Meter reading service gas
Gas supply
36200
0.64
1.21
1.54
0.07
0.41
WATER SUPPLY SEWERAGE AND DRAINAGE SERVICE

370101
Pumping station operation water supply
Water supply
37010
0.64
1.21
1.54
0.07
0.41
370102
Water supply system operation
Water supply
37010
0.64
1.21
1.54
0.07
0.41
370201
Drainage system operation (town or stormwater)
Sewage and drainage services
37020
0.87
1.63
2.08
0.07
0.41
370202
Pumping station operation sewerage
37020
0.87
1.63
2.08
0.07
0.41
370203
Sewerage system operation
37020
0.87
1.63
2.08
0.07
0.41
0.82
CONSTRUCTION
BUILDING CONSTRUCTION
411111
Building, house construction
House construction
41110
2.41
4.53
5.78
0.19
411112
House construction, alteration, renovation or general repair House construction
41110
2.41
4.53
5.78
0.19
0.82
411113
House prefabricated assembly, erection or installation
House construction
41110
2.41
4.53
5.78
0.19
0.82
411202
Building, residential ats, home units, apartments, etc
Residential building construction nec
41120
2.41
4.53
5.78
0.19
0.82
411203
Repair (general) or renovation of residential buildings nec
Residential building construction nec
41120
2.41
4.53
5.78
0.19
0.82
411301
Assembly, erection or installation of prefabricated domestic Residential building construction nec

sheds, garages or carports
41120
2.41
4.53
5.78
0.19
0.82
411302
Building, non-residential construction commercial

buildings, hotels, etc
Non-residential building construction
41130
2.40
4.52
5.76
0.19
0.82
411304
Repair (general) or renovation of non-residential buildings

nec
Non-residential building construction
41130
2.40
4.52
5.76
0.19
0.82
0.61
NON-BUILDING CONSTRUCTION
412101
Aerodrome runway construction
Road and bridge construction
41210
1.71
3.21
4.09
0.12
412102
Asphalt surfacing
41210
1.71
3.21
4.09
0.12
0.61
412103
Bridge construction or repair
41210
1.71
3.21
4.09
0.12
0.61
412104
Civil engineering road or bridge construction
41210
1.71
3.21
4.09
0.12
0.61
412105
Parking lot construction except buildings
41210
1.71
3.21
4.09
0.12
0.61
412106
Paving material hot mix bitumen
41210
1.71
3.21
4.09
0.12
0.61
412107
Road construction, repair or sealing
41210
1.71
3.21
4.09
0.12
0.61
425901
Road marking operation
41210
1.71
3.21
4.09
0.12
0.61
412108
Road sweeping cleaning service
Street cleaning services
96341
2.64
3.93
5.01
0.16
0.37
412201
Swimming pool construction concrete or bre glass

below ground
Non-building construction and heavy

machinery installation nec
41220
1.71
3.21
4.09
0.12
0.61
412203
Cable laying

41220
1.71
3.21
4.09
0.12
0.61
mfg = manufacturing
36
ACC15220-2-Pr#7.indd 36

7/4/07 12:09:56 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
412204
Canal construction

41220
1.71
3.21
4.09
0.12
0.61
412205
Civil engineering non building construction nec

41220
1.71
3.21
4.09
0.12
0.61
412206
Dam construction

41220
1.71
3.21
4.09
0.12
0.61
412207
Dredging harbours or rivers

41220
1.71
3.21
4.09
0.12
0.61
412208
Electrical machinery, heavy, installation onsite assembly Non-building construction and heavy
41220
1.71
3.21
4.09
0.12
0.61
412209
Furnace construction for industrial plants from

prefabricated components

41220
1.71
3.21
4.09
0.12
0.61
412210
Golf course construction

41220
1.71
3.21
4.09
0.12
0.61
412211
Harbour work construction except buildings

41220
1.71
3.21
4.09
0.12
0.61
412212
Heavy machinery installation

41220
1.71
3.21
4.09
0.12
0.61
412213
Irrigation system construction

41220
1.71
3.21
4.09
0.12
0.61
412214
Jetty construction

41220
1.71
3.21
4.09
0.12
0.61
412216
Mine site construction nec

41220
1.71
3.21
4.09
0.12
0.61
412217
Nonbuilding construction nec

41220
1.71
3.21
4.09
0.12
0.61
412218
Pipeline construction

41220
1.71
3.21
4.09
0.12
0.61
412220
Sewerage or stormwater drainage system construction

41220
1.71
3.21
4.09
0.12
0.61
412221
Sports eld construction

41220
1.71
3.21
4.09
0.12
0.61
412222
Television or radio transmitting tower construction

41220
1.71
3.21
4.09
0.12
0.61
412223
Tunnel construction

41220
1.71
3.21
4.09
0.12
0.61
412224
Water tank construction except structural steel

41220
1.71
3.21
4.09
0.12
0.61
412226
Utility network construction and maintenance services
Utility network construction and maintenance

services
41221
0.64
1.21
1.54
0.07
0.61
SITE PREPARATION SERVICES

421001
Blasting services
Site preparation and heavy plant hiring (with

operators)
42100
1.71
3.22
4.11
0.12
0.61
421002
Demolition of buildings or other structures

operators)
42100
1.71
3.22
4.11
0.12
0.61
421003
Earthmoving services

operators)
42100
1.71
3.22
4.11
0.12
0.61
421005
Excavating services

operators)
42100
1.71
3.22
4.11
0.12
0.61
421006
Explosive laying

operators)
42100
1.71
3.22
4.11
0.12
0.61
421008
Land clearing except rural

operators)
42100
1.71
3.22
4.11
0.12
0.61
421010
Site preparation

operators)
42100
1.71
3.22
4.11
0.12
0.61
mfg = manufacturing

ACC15220-2-Pr#7.indd 37
37
7/4/07 12:09:56 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
421011
Trench digging

operators)
42100
1.71
3.22
4.11
0.12
0.61
421013
Land development or subdivision (excluding buildings

construction)

operators)
42100
1.71
3.22
4.11
0.12
0.61
774300
Heavy plant hiring with operators

operators)
42100
1.71
3.22
4.11
0.12
0.61
421012
Crane hiring or leasing with operator
Crane hiring or leasing (with operators)
42101
1.61
2.78
3.54
0.09
0.71
BUILDING STRUCTURE SERVICES

422101
Concrete cutting
Concreting services
42210
2.41
4.53
5.78
0.19
0.82
422102
Concreting services
Concreting services
42210
2.41
4.53
5.78
0.19
0.82
422103
Concrete pumping
Concreting services
42210
2.41
4.53
5.78
0.19
0.82
422104
Footpath construction concrete
Concreting services
42210
2.41
4.53
5.78
0.19
0.82
422105
Foundation construction concrete
Concreting services
42210
2.41
4.53
5.78
0.19
0.82
422106
Kerb and guttering construction concrete
Concreting services
42210
2.41
4.53
5.78
0.19
0.82
422201
Bricklaying services
42220
2.41
4.53
5.78
0.19
0.82
422203
Stonework on construction projects
42220
2.41
4.53
5.78
0.19
0.82
422302
Metal roof xing
Roong services
42230
2.41
4.53
5.78
0.19
0.82
422303
Roof tiling
Roong services
42230
2.41
4.53
5.78
0.19
0.82
422304
Roong material installation except insulation materials
Roong services
42230
2.41
4.53
5.78
0.19
0.82
422402
Storage tank erection metal
Structural steel erection services
42240
2.40
4.53
5.78
0.19
0.82
422403
Structural steel erection
42240
2.40
4.53
5.78
0.19
0.82
422405
Welding work on construction projects
42240
2.40
4.53
5.78
0.19
0.82
INSTALLATION TRADE SERVICES

423102
Gas appliance repair
Plumbing services
42310
1.42
2.68
3.42
0.11
0.61
423103
Gas plumbing
Plumbing services
42310
1.42
2.68
3.42
0.11
0.61
423104
Guttering installation or repair roof
Plumbing services
42310
1.42
2.68
3.42
0.11
0.61
423105
Hot water system installation
Plumbing services
42310
1.42
2.68
3.42
0.11
0.61
423107
Plumbing except marine
Plumbing services
42310
1.42
2.68
3.42
0.11
0.61
423108
Septic tank installation
Plumbing services
42310
1.42
2.68
3.42
0.11
0.61
423109
Solar hot water system installation
Plumbing services
42310
1.42
2.68
3.42
0.11
0.61
423110
Drain construction, cleaning or repairing except sewerage Plumbing services

or stormwater drainage systems
42310
1.42
2.68
3.42
0.11
0.61
423202
Electrical services
Electrical services
42320
0.82
1.54
1.96
0.08
0.38
423206
Computer cable installation (within buildings)
Telecommunication line construction and

maintenance (within buildings)
42321
0.82
1.54
1.96
0.08
0.38
423207
Telecommunication line construction and maintenance

(within buildings)

42321
0.82
1.54
1.96
0.08
0.38
423208
Video surveillance system installation

42321
0.82
1.54
1.96
0.08
0.38
423301
Air conditioning equipment installation except motor

vehicles
Air conditioning and heating services
42330
1.05
1.97
2.51
0.09
0.38
423302
Heating equipment installation except industrial furnaces Air conditioning and heating services
42330
1.05
1.97
2.51
0.09
0.38
423305
Refrigeration equipment installation
Air conditioning and heating services
42330
1.05
1.97
2.51
0.09
0.38
423403
Fire sprinkler installation
Fire sprinklers installation
42340
1.05
1.97
2.51
0.09
0.61
423401
Alarm system installation
Security and alarm system installation
42341
0.82
1.54
1.96
0.08
0.38
423404
Security system installation
Security and alarm system installation
42341
0.82
1.54
1.96
0.08
0.38
COMPLETION SERVICES
424101
Ceiling services
Plastering and ceiling services
42410
1.99
3.75
4.78
0.17
0.82
424104
Plasterboard xing or nishing
42410
1.99
3.75
4.78
0.17
0.82
424105
Plastering
42410
1.99
3.75
4.78
0.17
0.82
424201
Cabinet making, joinery on-site fabrication of built-in

furniture or other joinery
Carpentry services
42420
2.40
4.53
5.78
0.19
0.82
424202
Carpentry, joinery on construction projects
Carpentry services
42420
2.40
4.53
5.78
0.19
0.82
424203
Flooring xing wooden
Carpentry services
42420
2.40
4.53
5.78
0.19
0.82
424205
Joinery work on construction projects
Carpentry services
42420
2.40
4.53
5.78
0.19
0.82
424301
Carpet laying
Tiling and carpeting services
42430
2.00
3.75
4.78
0.17
0.82
mfg = manufacturing
38
ACC15220-2-Pr#7.indd 38

7/4/07 12:09:57 PM
Self-employed
ACC CU Description
CPX
Abate
RCL +
HSE
BIC Code
424302
Floor covering laying nec
42430
2.00
3.75
4.78
0.17
0.82
424303
Floor sanding
42430
2.00
3.75
4.78
0.17
0.82
424307
Tiling services oor and wall
42430
2.00
3.75
4.78
0.17
0.82
424401
House painting
Painting and decorating services
42440
1.99
3.75
4.78
0.17
0.82
424403
Painting of buildings or other structures
42440
1.99
3.75
4.78
0.17
0.82
424404
Paper hanging
42440
1.99
3.75
4.78
0.17
0.82
424405
Spray painting of buildings or other structures
42440
1.99
3.75
4.78
0.17
0.82
424406
Wall papering
42440
1.99
3.75
4.78
0.17
0.82
424501
Glazing services
Glazing services
42450
1.99
3.75
4.78
0.17
0.82
424504
Window frame installation
Glazing services
42450
1.99
3.75
4.78
0.17
0.82
ACC CU
Emp
CP
CPX
424505
Window installation
Glazing services
42450
1.99
3.75
4.78
0.17
0.82
424506
Window insulation xing
Glazing services
42450
1.99
3.75
4.78
0.17
0.82
424508
Window tinting service buildings
Glazing services
42450
1.99
3.75
4.78
0.17
0.82
425924
Building completion services all trades subcontracted
Building Completion Services All Trades

Subcontracted
42592
0.39
0.70
0.89
0.05
0.43
0.61
OTHER CONSTRUCTION SERVICES

425101
Fence construction except agricultural
Landscaping services
42510
2.15
4.04
5.15
0.16
425102
Garden drainage systems installation
42510
2.15
4.04
5.15
0.16
0.61
425103
Garden sprinkler system installation except irrigation

systems
42510
2.15
4.04
5.15
0.16
0.61
425105
Landscape construction
42510
2.15
4.04
5.15
0.16
0.61
425106
Landscaping and property maintenance service
42510
2.15
4.04
5.15
0.16
0.61
425107
Lawn construction
42510
2.15
4.04
5.15
0.16
0.61
425108
Rockery work
42510
2.15
4.04
5.15
0.16
0.61
425902
Abrasive blasting
Construction services nec
42590
2.40
4.53
5.78
0.19
0.82
425903
Asbestos removal service
42590
2.40
4.53
5.78
0.19
0.82
425904
Awning installation or repair
42590
2.40
4.53
5.78
0.19
0.82
425908
42590
2.40
4.53
5.78
0.19
0.82
425910
Flywire installation screens, shutters or blinds
42590
2.40
4.53
5.78
0.19
0.82
425917
Insulation material installation
42590
2.40
4.53
5.78
0.19
0.82
425919
Petrol bowser installation
42590
2.40
4.53
5.78
0.19
0.82
425920
Sand or other abrasive blasting of building exteriors
42590
2.40
4.53
5.78
0.19
0.82
425921
Scaffolding construction
42590
2.40
4.53
5.78
0.19
0.82
425922
Steamcleaning of building exteriors
42590
2.40
4.53
5.78
0.19
0.82
425923
Waterproong of buildings
42590
2.40
4.53
5.78
0.19
0.82
425906
Blind installation or repair
Blinds installation or repair service
42591
0.78
1.47
1.87
0.06
0.35
WHOLESALE TRADE
FARM PRODUCE WHOLESALING
451101
Wool broker
Wool storage and classing
45110
0.45
0.80
1.02
0.05
0.55
451103
Wool reclassing or bulk classing
45110
0.45
0.80
1.02
0.05
0.55
451104
Woolstore operation
45110
0.45
0.80
1.02
0.05
0.55
451105
Wool wholesaling
Wool wholesaling
45111
0.15
0.28
0.36
0.04
0.35
451201
Cereal grain wholesaling
Cereal grain wholesaling
45120
0.76
1.42
1.81
0.06
0.35
0.35
451901
Agricultural chemical wholesaling
Farm produce and supplies wholesaling nec
45190
0.45
0.80
1.02
0.05
451902
Auctioning service livestock
45190
0.45
0.80
1.02
0.05
0.35
451903
Drug wholesaling veterinary
45190
0.45
0.80
1.02
0.05
0.35
451904
Farm produce or supplies wholesaling
45190
0.45
0.80
1.02
0.05
0.35
451905
Feed wholesaling
45190
0.45
0.80
1.02
0.05
0.35
451906
Fertiliser wholesaling
45190
0.45
0.80
1.02
0.05
0.35
451908
Flower wholesaling
45190
0.45
0.80
1.02
0.05
0.35
451909
Hide wholesaling
45190
0.45
0.80
1.02
0.05
0.35
451910
Landscaping supplies wholesaling
45190
0.45
0.80
1.02
0.05
0.35
451911
Leather wholesaling
45190
0.45
0.80
1.02
0.05
0.35
451912
Livestock wholesaling
45190
0.45
0.80
1.02
0.05
0.35
451913
Nursery stock wholesale
45190
0.45
0.80
1.02
0.05
0.35
451914
Orchard supplies wholesaling nec
45190
0.45
0.80
1.02
0.05
0.35
mfg = manufacturing

ACC15220-2-Pr#7.indd 39
39
7/4/07 12:09:58 PM
Self-employed
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
Pesticide wholesaling
45190
0.45
0.80
1.02
0.05
0.35
Seed wholesaling farm or garden
45190
0.45
0.80
1.02
0.05
0.35
451917
Skin wholesaling
45190
0.45
0.80
1.02
0.05
0.35
451919
Tobacco leaf wholesaling
45190
0.45
0.80
1.02
0.05
0.35
451920
Tree or shrub, potted wholesaling
45190
0.45
0.80
1.02
0.05
0.35
BIC Code
451915
451916
MINERAL, METAL AND CHEMICAL WHOLESALING

452109
Liqueed petroleum gas dealing
Petroleum product wholesaling (including

product ownership to retail point-of-sale)
45210
0.15
0.28
0.36
0.04
0.51
452110
Oil or grease wholesaling industrial or lubricating

45210
0.15
0.28
0.36
0.04
0.51
452112
Petroleum product wholesaling (including product

ownership to retail point-of-sale)

45210
0.15
0.28
0.36
0.04
0.51
452202
Cans, metal recycling, collecting, sorting, dealing or

wholesaling
Metal and mineral wholesaling
45220
1.05
1.27
1.62
0.06
0.68
452204
Coal wholesaling
45220
1.05
1.27
1.62
0.06
0.68
452206
Metal wholesaling
45220
1.05
1.27
1.62
0.06
0.68
452208
Mineral wholesaling nec
45220
1.05
1.27
1.62
0.06
0.68
452209
Precious metal scrap dealing
45220
1.05
1.27
1.62
0.06
0.68
452211
Scrap metal merchandising
45220
1.05
1.27
1.62
0.06
0.68
452212
Steel bar, plate, rod, sheet or strip wholesaling
45220
1.05
1.27
1.62
0.06
0.68
479201
Gold, silver merchandising
45220
1.05
1.27
1.62
0.06
0.68
452301
Adhesive wholesaling
Chemical wholesaling
45230
0.15
0.28
0.36
0.04
0.35
452302
Chemical wholesaling nec
45230
0.15
0.28
0.36
0.04
0.35
452303
Cleaning product chemical based wholesaling
45230
0.15
0.28
0.36
0.04
0.35
452304
Dyes wholesaling
45230
0.15
0.28
0.36
0.04
0.35
452305
Gas industrial wholesaling except liqueed

petroleum gas
45230
0.15
0.28
0.36
0.04
0.35
452306
Liqueed gas wholesaling except liqueed petroleum

gas (LPG)
45230
0.15
0.28
0.36
0.04
0.35
452307
Marine oil wholesaling
45230
0.15
0.28
0.36
0.04
0.35
452308
Plastic block, rod, plate or other unnished form

wholesaling
45230
0.15
0.28
0.36
0.04
0.35
452309
Plastic lm sheeting wholesaling
45230
0.15
0.28
0.36
0.04
0.35
BUILDING SUPPLIES WHOLESALING

453101
Timber wholesaling
Timber wholesaling
45310
2.41
4.54
5.79
0.15
0.51
453103
Veneer wood dealing
Timber wholesaling
45310
2.41
4.54
5.79
0.15
0.51
453901
Bathroom and toilet ttings wholesaling
Building supplies wholesaling nec
45390
0.48
0.89
1.13
0.05
0.35
453903
Builder hardware dealing
45390
0.48
0.89
1.13
0.05
0.35
453905
Building supplies wholesaling
45390
0.48
0.89
1.13
0.05
0.35
453908
Hand tool wholesaling including power operated
45390
0.48
0.89
1.13
0.05
0.35
453912
Paint wholesaling
45390
0.48
0.89
1.13
0.05
0.35
453917
Spa pool and hot tub wholesaling
45390
0.48
0.89
1.13
0.05
0.35
453918
Swimming pool wholesaling breglass below ground
45390
0.48
0.89
1.13
0.05
0.35
453921
Wallpaper wholesaling
45390
0.48
0.89
1.13
0.05
0.35
453922
Woodworking tool wholesaling
45390
0.48
0.89
1.13
0.05
0.35
MACHINERY AND EQUIPMENT WHOLESALING

461101
Agricultural machinery or equipment wholesaling
Farm and construction machinery wholesaling 46110
0.72
1.36
1.73
0.06
0.41
461102
Construction machinery or equipment wholesaling
Farm and construction machinery wholesaling 46110
0.72
1.36
1.73
0.06
0.41
461201
Medical equipment wholesaling nec
Professional equipment wholesaling
46120
0.15
0.28
0.36
0.04
0.35
461202
46120
0.15
0.28
0.36
0.04
0.35
461203
Scientic equipment wholesaling
46120
0.15
0.28
0.36
0.04
0.35
461301
Computer wholesaling including peripherals
Computer wholesaling
46130
0.15
0.28
0.36
0.04
0.35
461401
Business machine, equipment wholesaling except

computing equipment or furniture
Business machine wholesaling nec
46140
0.15
0.28
0.36
0.04
0.35
461404
Communication equipment, industrial, wholesaling
Electrical and electronic equipment

wholesaling nec
46150
0.15
0.28
0.36
0.04
0.35
mfg = manufacturing
40
ACC15220-2-Pr#7.indd 40

7/4/07 12:09:58 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
461501
Electric ttings dealing

wholesaling nec
46150
0.15
0.28
0.36
0.04
0.35
461502
Electrical distribution equipment wholesaling

wholesaling nec
46150
0.15
0.28
0.36
0.04
0.35
461503
Electrical equipment, industrial, wholesaling nec

wholesaling nec
46150
0.15
0.28
0.36
0.04
0.35
461504
Electrical measuring or testing instrument wholesaling

wholesaling nec
46150
0.15
0.28
0.36
0.04
0.35
461505
Electronic equipment wholesaling industrial

wholesaling nec
46150
0.15
0.28
0.36
0.04
0.35
461507
Light tting wholesaling electrical

wholesaling nec
46150
0.15
0.28
0.36
0.04
0.35
461509
Refrigeration equipment wholesaling commercial

wholesaling nec
46150
0.15
0.28
0.36
0.04
0.35
461510
Sound recording or reproducing equipment industrial

wholesaling

wholesaling nec
46150
0.15
0.28
0.36
0.04
0.35
461511
Telephone or telegraph equipment wholesaling

wholesaling nec
46150
0.15
0.28
0.36
0.04
0.35
461512
Welding equipment wholesaling electrical

wholesaling nec
46150
0.15
0.28
0.36
0.04
0.35
461903
Dry cleaning machinery or equipment wholesaling
Machinery and equipment wholesaling nec
46190
0.31
0.50
0.64
0.05
0.35
461904
Food processing machinery or equipment wholesaling
46190
0.31
0.50
0.64
0.05
0.35
461905
Fire extinguisher servicing
Technical services nec
78290
0.39
0.70
0.89
0.05
0.43
461906
Fire protection equipment wholesaling
46190
0.31
0.50
0.64
0.05
0.35
461908
Furnace or furnace equipment, industrial, wholesaling

except electrical
46190
0.31
0.50
0.64
0.05
0.35
461909
Furniture wholesaling ofce
46190
0.31
0.50
0.64
0.05
0.35
461910
Hairdresser equipment wholesaling
46190
0.31
0.50
0.64
0.05
0.35
461911
Industrial machinery or equipment wholesaling nec
46190
0.31
0.50
0.64
0.05
0.35
461914
Metalworking machinery wholesaling
46190
0.31
0.50
0.64
0.05
0.35
461915
Milk processing machinery or equipment wholesaling
46190
0.31
0.50
0.64
0.05
0.35
461917
Printing machinery or equipment wholesaling
46190
0.31
0.50
0.64
0.05
0.35
461918
Textile working machinery or equipment wholesaling
46190
0.31
0.50
0.64
0.05
0.35
461920
Weighing machinery wholesaling
46190
0.31
0.50
0.64
0.05
0.35
461921
Welding machinery or equipment wholesaling nonelectrical
46190
0.31
0.50
0.64
0.05
0.35
461922
Woodworking machinery or equipment wholesaling
46190
0.31
0.50
0.64
0.05
0.35
0.41
MOTOR VEHICLE WHOLESALING

462101
Car wholesaling
Car wholesaling
46210
0.15
0.28
0.36
0.04
462201
Bus, coach dealing
Commercial vehicle wholesaling
46220
0.72
1.37
1.75
0.06
0.41
462203
46220
0.72
1.37
1.75
0.06
0.41
462204
Truck wholesaling
46220
0.72
1.37
1.75
0.06
0.41
462301
Battery wholesaling motor vehicle
Motor vehicle new part dealing
46230
0.44
0.83
1.06
0.06
0.41
462303
Car radio or cassette player dealing or installation
46230
0.44
0.83
1.06
0.06
0.41
462304
Motor accessory shop operation
46230
0.44
0.83
1.06
0.06
0.41
462305
Motor vehicle accessory dealing new
46230
0.44
0.83
1.06
0.06
0.41
462307
Motor vehicle part dealing new
46230
0.44
0.83
1.06
0.06
0.41
462308
Tyres or tubes wholesaling
46230
0.44
0.83
1.06
0.06
0.41
462310
Motor vehicle parts retailing
46230
0.44
0.83
1.06
0.06
0.41
462401
Auto part recycling
Motor vehicle dismantling and used part

dealing
46240
0.79
1.48
1.89
0.07
0.71
462402
Motor vehicle part dealing used

dealing
46240
0.79
1.48
1.89
0.07
0.71
462403
Motor wrecking

dealing
46240
0.79
1.48
1.89
0.07
0.71
mfg = manufacturing

ACC15220-2-Pr#7.indd 41
41
7/4/07 12:09:59 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
FOOD, DRINK AND TOBACCO WHOLESALING

471101
Butcher wholesaling
Meat wholesaling
47110
0.94
1.77
2.26
0.07
0.71
471103
Meat wholesaling except canned, cured or smoked

poultry or rabbit meat
Meat wholesaling
47110
0.94
1.77
2.26
0.07
0.71
471201
Poultry wholesaling
Poultry and smallgoods wholesaling
47120
0.94
1.77
2.26
0.07
0.71
471204
Smallgood wholesaling
Poultry and smallgoods wholesaling
47120
0.94
1.77
2.26
0.07
0.71
471301
Dairy product wholesaling
Dairy produce wholesaling
47130
0.76
1.42
1.81
0.06
0.35
471302
Ice-cream wholesaling
47130
0.76
1.42
1.81
0.06
0.35
471303
Milk wholesaling
47130
0.76
1.42
1.81
0.06
0.35
471402
Fish wholesaling
Fish wholesaling
47140
0.94
1.77
2.26
0.07
0.71
471403
Seafood wholesaling fresh or frozen
Fish wholesaling
47140
0.94
1.77
2.26
0.07
0.71
471501
Fruit fresh wholesaling, washing or packing
Fruit and vegetable wholesaling
47150
0.76
1.42
1.81
0.06
0.35
471502
Vegetable fresh wholesaling, washing or packing
Fruit and vegetable wholesaling
47150
0.76
1.42
1.81
0.06
0.35
471601
Confectionery wholesaling
Confectionery and soft drink wholesaling
47160
0.76
1.42
1.81
0.06
0.35
471603
Nut wholesaling
47160
0.76
1.42
1.81
0.06
0.35
471604
Potato crisp wholesaling
47160
0.76
1.42
1.81
0.06
0.35
471605
Soft drink wholesaling
47160
0.76
1.42
1.81
0.06
0.35
471701
Beer, wine and spirit wholesaling
Liquor wholesaling
47170
0.15
0.28
0.36
0.04
0.35
471801
Tobacco product wholesaling
Tobacco product wholesaling
47180
0.76
1.42
1.81
0.06
0.35
471903
Contract packing of groceries
Grocery wholesaling nec
47190
0.76
1.42
1.81
0.06
0.35
471905
Egg and egg product wholesaling
47190
0.76
1.42
1.81
0.06
0.35
471906
Food wholesaling nec
47190
0.76
1.42
1.81
0.06
0.35
471907
47190
0.76
1.42
1.81
0.06
0.35
471908
Health food wholesaling
47190
0.76
1.42
1.81
0.06
0.35
471911
Seafood wholesaling canned
47190
0.76
1.42
1.81
0.06
0.35
471912
Tea wholesaling
47190
0.76
1.42
1.81
0.06
0.35
471920
Grocery wholesaling multiple product ranges
47190
0.76
1.42
1.81
0.06
0.35
TEXTILE, CLOTHING AND FOOTWEAR WHOLESALING

472101
Bag or sack wholesaling textile
Textile product wholesaling
47210
0.31
0.50
0.64
0.05
0.35
472102
Haberdashery wholesaling
47210
0.31
0.50
0.64
0.05
0.35
472103
Household linen wholesaling
47210
0.31
0.50
0.64
0.05
0.35
472104
Rope wholesaling
47210
0.31
0.50
0.64
0.05
0.35
472105
Sail cloth wholesaling
47210
0.31
0.50
0.64
0.05
0.35
472106
Soft furnishing wholesaling
47210
0.31
0.50
0.64
0.05
0.35
472107
Tent wholesaling
47210
0.31
0.50
0.64
0.05
0.35
472108
Textile product wholesaling nec
47210
0.31
0.50
0.64
0.05
0.35
472109
Textile wholesaling nec
47210
0.31
0.50
0.64
0.05
0.35
472110
Yarn wholesaling
47210
0.31
0.50
0.64
0.05
0.35
472201
Clothing wholesaling
Clothing wholesaling
47220
0.22
0.36
0.46
0.04
0.35
472301
Footwear wholesaling
Footwear wholesaling
47230
0.31
0.50
0.64
0.05
0.35
HOUSEHOLD GOOD WHOLESALING

473101
Household appliance wholesaling
47310
0.31
0.50
0.64
0.05
0.35
473102
Kitchen appliance wholesaling household electric
47310
0.31
0.50
0.64
0.05
0.35
473103
Radio or television part wholesaling
47310
0.31
0.50
0.64
0.05
0.35
473106
Sound reproducing equipment household wholesaling
47310
0.31
0.50
0.64
0.05
0.35
473107
Stove or heater household wholesaling
47310
0.31
0.50
0.64
0.05
0.35
473108
Television set wholesaling
47310
0.31
0.50
0.64
0.05
0.35
473201
Bed wholesaling
Furniture wholesaling
47320
0.48
0.89
1.13
0.05
0.35
473202
47320
0.48
0.89
1.13
0.05
0.35
473204
Mattress wholesaling
47320
0.48
0.89
1.13
0.05
0.35
473301
Floor covering wholesaling
47330
0.48
0.89
1.13
0.05
0.35
473302
Tiles oor wholesaling
47330
0.48
0.89
1.13
0.05
0.35
473901
China, glassware and earthenware wholesaling
Household goods wholesaling nec
47390
0.48
0.89
1.13
0.05
0.35
473902
Garden tool wholesaling
47390
0.48
0.89
1.13
0.05
0.35
473906
Household good wholesaling nec
47390
0.48
0.89
1.13
0.05
0.35
473907
Kitchenware wholesaling
47390
0.48
0.89
1.13
0.05
0.35
mfg = manufacturing
42
ACC15220-2-Pr#7.indd 42

7/4/07 12:10:00 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
473908
Lawn mower wholesaling
47390
0.48
0.89
1.13
0.05
0.35
OTHER WHOLESALING
479102
Film wholesaling photographic
Photographic equipment wholesaling
47910
0.31
0.50
0.64
0.05
0.35
479103
47910
0.31
0.50
0.64
0.05
0.35
0.35
479203
Gemstone wholesaling
Jewellery and watch wholesaling
47920
0.31
0.50
0.64
0.05
479204
Jewellery wholesaling
47920
0.31
0.50
0.64
0.05
0.35
479205
Precious metal wholesaling
47920
0.31
0.50
0.64
0.05
0.35
479206
Watch or clock part wholesaling
47920
0.31
0.50
0.64
0.05
0.35
479207
Watch wholesaling
47920
0.31
0.50
0.64
0.05
0.35
479302
Gymnasium equipment wholesaling
Toy and sporting goods wholesaling
47930
0.31
0.50
0.64
0.05
0.35
479303
Hobby equipment wholesaling except tools
47930
0.31
0.50
0.64
0.05
0.35
479304
Playground equipment wholesaling
47930
0.31
0.50
0.64
0.05
0.35
479306
Skin diving equipment wholesaling
47930
0.31
0.50
0.64
0.05
0.35
479307
Sporting good wholesaling except clothing or footwear
47930
0.31
0.50
0.64
0.05
0.35
479308
Toy wholesaling
47930
0.31
0.50
0.64
0.05
0.35
479401
Book wholesaling
Book and magazine wholesaling
47940
0.31
0.50
0.64
0.05
0.35
479402
Magazine wholesaling
47940
0.31
0.50
0.64
0.05
0.35
479403
Newspaper wholesaling
47940
0.31
0.50
0.64
0.05
0.35
479404
Periodical wholesaling
47940
0.31
0.50
0.64
0.05
0.35
479501
Artist supplies wholesaling
Paper product wholesaling
47950
0.31
0.50
0.64
0.05
0.35
0.35
479502
Bag wholesaling paper
47950
0.31
0.50
0.64
0.05
479503
Paper product wholesaling nec
47950
0.31
0.50
0.64
0.05
0.35
479504
Paper wholesaling
47950
0.31
0.50
0.64
0.05
0.35
479505
Stationery wholesaling
47950
0.31
0.50
0.64
0.05
0.35
479601
Cosmetic wholesaling
Pharmaceutical and toiletry wholesaling
47960
0.15
0.28
0.36
0.04
0.35
479602
Detergent wholesaling
47960
0.15
0.28
0.36
0.04
0.35
479605
Perfume wholesaling
47960
0.15
0.28
0.36
0.04
0.35
479606
Soap wholesaling
47960
0.15
0.28
0.36
0.04
0.35
479607
Toiletry wholesaling
47960
0.15
0.28
0.36
0.04
0.35
479608
Drug wholesaling
47960
0.15
0.28
0.36
0.04
0.35
479609
Medicine wholesaling
47960
0.15
0.28
0.36
0.04
0.35
479902
Firewood wholesaling
Wholesaling nec
47990
0.48
0.89
1.13
0.05
0.35
479903
Leather good wholesaling except clothing or footwear
Wholesaling nec
47990
0.48
0.89
1.13
0.05
0.35
479904
Luggage wholesaling
Wholesaling nec
47990
0.48
0.89
1.13
0.05
0.35
479906
Pet food wholesaling
Wholesaling nec
47990
0.48
0.89
1.13
0.05
0.35
479909
Recycling of glass, plastic bottles, etc collecting, sorting,

dealing, wholesaling
Wholesaling nec
47990
0.48
0.89
1.13
0.05
0.35
479910
Recycling of other nonmetal waste and scrap collecting,

sorting, dealing, wholesaling
Wholesaling nec
47990
0.48
0.89
1.13
0.05
0.35
479911
Second hand good wholesaling nec
Wholesaling nec
47990
0.48
0.89
1.13
0.05
0.35
525902
Network marketing nec
Wholesaling nec
47990
0.48
0.89
1.13
0.05
0.35
479912
Wholesale trade nec
Wholesaling nec
47990
0.48
0.89
1.13
0.05
0.35
479913
Wholesaling, all products (excluding storage and handling

of goods)
Wholesaling, all products (excluding storage

and handling of goods)
47991
0.16
0.30
0.38
0.04
0.28
0.48
RETAIL TRADE
SUPERMARKET AND GROCERY STORES
511011
Grocery supermarket operation
Supermarket and grocery stores
51100
0.97
1.55
1.98
0.06
511012
Shelf restocking
51100
0.97
1.55
1.98
0.06
0.48
511021
Dairy/superette operation
51100
0.97
1.55
1.98
0.06
0.48
511022
General store operation mainly grocery
51100
0.97
1.55
1.98
0.06
0.48
511023
Grocery retailing
51100
0.97
1.55
1.98
0.06
0.48
521001
Product display assembly
51100
0.97
1.55
1.98
0.06
0.48
SPECIALISED FOOD RETAILING

512101
Butchery, butcher shop retail
Fresh meat, sh, and poultry retailing
51210
0.97
1.55
1.98
0.06
0.71
512103
Fish retailing fresh
51210
0.97
1.55
1.98
0.06
0.71
512104
Seafood retailing fresh
51210
0.97
1.55
1.98
0.06
0.71
mfg = manufacturing

ACC15220-2-Pr#7.indd 43
43
7/4/07 12:10:00 PM
Self-employed
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
Poultry retailing fresh
51210
0.97
1.55
1.98
0.06
0.71
Fruit retailing fresh
Fruit and vegetable retailing
51220
0.97
1.55
1.98
0.06
0.48
Greengrocery operation retail
51220
0.97
1.55
1.98
0.06
0.48
BIC Code
512105
512201
512202
512203
Vegetable fresh retailing
51220
0.97
1.55
1.98
0.06
0.48
512301
Liquor store
Liquor retailing
51230
0.97
1.55
1.98
0.06
0.48
512302
Wine and spirit merchandising retail
Liquor retailing
51230
0.97
1.55
1.98
0.06
0.48
512402
Bakery and hot bread shop
Bread and cake retailing
51240
0.97
1.55
1.98
0.06
0.48
512403
Biscuit retailing
51240
0.97
1.55
1.98
0.06
0.48
512404
Bread retailing
51240
0.97
1.55
1.98
0.06
0.48
512405
Bread vending
51240
0.97
1.55
1.98
0.06
0.48
512406
Cake retailing
51240
0.97
1.55
1.98
0.06
0.48
512407
Bakery retailing (without on-site baking)
51240
0.97
1.55
1.98
0.06
0.48
512408
Bakery retailing (with onsite baking)
51240
0.97
1.55
1.98
0.06
0.48
512511
Ethnic food takeaways
Takeaway food retailing
51250
0.64
1.21
1.54
0.07
0.42
512512
Fast food retailing
51250
0.64
1.21
1.54
0.07
0.42
512513
Fish and chip retailing takeaway
51250
0.64
1.21
1.54
0.07
0.42
512514
Hamburger retailing
51250
0.64
1.21
1.54
0.07
0.42
512521
Chicken, takeaway and retailing cooked and ready to eat
51250
0.64
1.21
1.54
0.07
0.42
512531
Ice cream retailing
51250
0.64
1.21
1.54
0.07
0.42
512541
Pizza takeaway retailing
51250
0.64
1.21
1.54
0.07
0.42
512591
Cut lunch retailing
51250
0.64
1.21
1.54
0.07
0.42
512592
Soft drink retailing
51250
0.64
1.21
1.54
0.07
0.42
512593
51250
0.64
1.21
1.54
0.07
0.42
512602
Milk vendor home delivery service
Milk vending home delivery service
51260
2.21
4.16
5.30
0.14
0.58
512901
Confectionery retailing
Specialised food retailing nec
51290
0.97
1.55
1.98
0.06
0.48
512902
Delicatessen
51290
0.97
1.55
1.98
0.06
0.48
512906
Health food retailing
51290
0.97
1.55
1.98
0.06
0.48
512907
Smallgood retailing
51290
0.97
1.55
1.98
0.06
0.48
512908
51290
0.97
1.55
1.98
0.06
0.48
512909
Tobacco product retailing
51290
0.97
1.55
1.98
0.06
0.48
Department stores
52100
0.44
0.55
0.70
0.05
0.31
0.31
DEPARTMENT STORES
521002
Department store operation
CLOTHING AND SOFT GOODS RETAILING

522101
Baby wear retailing
Clothing retailing
52210
0.20
0.39
0.50
0.04
522103
Clothing accessory retailing
Clothing retailing
52210
0.20
0.39
0.50
0.04
0.31
522104
Clothing retailing
Clothing retailing
52210
0.20
0.39
0.50
0.04
0.31
522109
Womenswear retailing
Clothing retailing
52210
0.20
0.39
0.50
0.04
0.31
522110
Leather clothing retailer
Clothing retailing
52210
0.20
0.39
0.50
0.04
0.31
522111
Lingerie retailing
Clothing retailing
52210
0.20
0.39
0.50
0.04
0.31
522112
Menswear retailing
Clothing retailing
52210
0.20
0.39
0.50
0.04
0.31
522113
Millinery retailing
Clothing retailing
52210
0.20
0.39
0.50
0.04
0.31
522114
Protective clothing retailing
Clothing retailing
52210
0.20
0.39
0.50
0.04
0.31
522116
Work clothing retailing
Clothing retailing
52210
0.20
0.39
0.50
0.04
0.31
522201
Footwear retailing
Footwear retailing
52220
0.20
0.39
0.50
0.04
0.31
522202
Shoe retailing
Footwear retailing
52220
0.20
0.39
0.50
0.04
0.31
522301
Curtain installing
Fabric and other soft goods retailing
52230
0.20
0.39
0.50
0.04
0.31
522302
Curtain retailing
52230
0.20
0.39
0.50
0.04
0.31
522303
Dressmaking supply retailing
52230
0.20
0.39
0.50
0.04
0.31
522304
Fabrics textile retailing
52230
0.20
0.39
0.50
0.04
0.31
522305
Haberdashery retailing
52230
0.20
0.39
0.50
0.04
0.31
522306
Household textile retailing
52230
0.20
0.39
0.50
0.04
0.31
522307
Linen retailing household
52230
0.20
0.39
0.50
0.04
0.31
522308
Soft furnishing retailing
52230
0.20
0.39
0.50
0.04
0.31
522309
Yarn retailing
52230
0.20
0.39
0.50
0.04
0.31
Furniture retailing
52310
0.78
1.47
1.87
0.06
0.48
FURNITURE, HOUSEWARE AND APPLIANCE RETAILING

523101
Antique reproduction furniture retailing
mfg = manufacturing
44
ACC15220-2-Pr#7.indd 44

7/4/07 12:10:01 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
523102
Awning retailing
Furniture retailing
52310
0.78
1.47
1.87
0.06
0.48
523103
Bed retailing
Furniture retailing
52310
0.78
1.47
1.87
0.06
0.48
523104
Blind retailing
Furniture retailing
52310
0.78
1.47
1.87
0.06
0.48
0.48
523105
Furniture retailing
Furniture retailing
52310
0.78
1.47
1.87
0.06
523201
Carpet retailing
Floor covering retailing
52320
0.78
1.47
1.87
0.06
0.48
523203
52320
0.78
1.47
1.87
0.06
0.48
523204
Tiles oor retailing
52320
0.78
1.47
1.87
0.06
0.48
523301
Bathroom and toilet tting retailing
Domestic hardware and houseware retailing
52330
0.78
1.47
1.87
0.06
0.48
523302
China, glassware and earthenware retailing
52330
0.78
1.47
1.87
0.06
0.48
523305
Garden tool retailing
52330
0.78
1.47
1.87
0.06
0.48
523307
Hardware retailing domestic
52330
0.78
1.47
1.87
0.06
0.48
523308
Kitchenware retailing
52330
0.78
1.47
1.87
0.06
0.48
523309
Lawn mower retailing
52330
0.78
1.47
1.87
0.06
0.48
523310
Paint retailing
52330
0.78
1.47
1.87
0.06
0.48
523311
Plastic container, household, retailing
52330
0.78
1.47
1.87
0.06
0.48
523312
Tool, household, retailing
52330
0.78
1.47
1.87
0.06
0.48
523313
Wallpaper retailing
52330
0.78
1.47
1.87
0.06
0.48
523402
Computer retailing
Domestic appliance retailing
52340
0.44
0.55
0.70
0.05
0.31
523403
Electric light ttings retailing
52340
0.44
0.55
0.70
0.05
0.31
523404
52340
0.44
0.55
0.70
0.05
0.31
523405
Electronic goods retailing nec
52340
0.44
0.55
0.70
0.05
0.31
523406
Electrical goods retailing nec
52340
0.44
0.55
0.70
0.05
0.31
523408
Gas heating appliance household retailing
52340
0.44
0.55
0.70
0.05
0.31
0.31
523409
Heating equipment household electric retailing
52340
0.44
0.55
0.70
0.05
523410
Household appliance retailing
52340
0.44
0.55
0.70
0.05
0.31
523419
Pocket calculator retailing electronic
52340
0.44
0.55
0.70
0.05
0.31
523422
Sound reproducing equipment household retailing
52340
0.44
0.55
0.70
0.05
0.31
523424
Telephone retailing including mobile phone
52340
0.44
0.55
0.70
0.05
0.31
0.31
523425
Television antennae retailing
52340
0.44
0.55
0.70
0.05
523426
Television set retailing
52340
0.44
0.55
0.70
0.05
0.31
523501
Compact disc, cassette tape and record retailing
Recorded music retailing
52350
0.20
0.39
0.50
0.04
0.31
523505
Video cassette or disc retailing
Recorded music retailing
52350
0.20
0.39
0.50
0.04
0.31
RECREATIONAL GOOD RETAILING

524101
Bicycle and accessory retailing
Sport and camping equipment retailing
52410
0.20
0.39
0.50
0.04
0.31
524102
Camping equipment retailing
52410
0.20
0.39
0.50
0.04
0.31
524103
Firearm retailing
52410
0.20
0.39
0.50
0.04
0.31
524107
Gymnasium equipment retailing
52410
0.20
0.39
0.50
0.04
0.31
524109
Skin diving equipment retailing
52410
0.20
0.39
0.50
0.04
0.31
524110
Sporting equipment retailing except clothing or footwear
52410
0.20
0.39
0.50
0.04
0.31
524201
Doll retailing
Toy and game retailing
52420
0.44
0.55
0.70
0.05
0.31
524202
Game retailing
52420
0.44
0.55
0.70
0.05
0.31
524203
Hobby equipment and supply retailing
52420
0.44
0.55
0.70
0.05
0.31
524204
Toy retailing
52420
0.44
0.55
0.70
0.05
0.31
524205
Computer game retailing
52420
0.44
0.55
0.70
0.05
0.31
524301
Book retailing catalogue selling
Newspaper, book, and stationery retailing
52430
0.20
0.39
0.50
0.04
0.31
524303
Magazine retailing
52430
0.20
0.39
0.50
0.04
0.31
524305
Newspaper retailing
52430
0.20
0.39
0.50
0.04
0.31
524307
Book retailing
52430
0.20
0.39
0.50
0.04
0.31
524308
Artist supply retailing
52430
0.20
0.39
0.50
0.04
0.31
524309
Greeting card retailing
52430
0.20
0.39
0.50
0.04
0.31
524311
Religious good retailing
52430
0.20
0.39
0.50
0.04
0.31
524312
Stationery retailing
52430
0.20
0.39
0.50
0.04
0.31
711101
Newspaper home delivery
52430
0.20
0.39
0.50
0.04
0.31
524401
Camera, accessory retailing
Photographic equipment retailing
52440
0.20
0.39
0.50
0.04
0.31
524402
52440
0.20
0.39
0.50
0.04
0.31
524403
Video camera retailing
52440
0.20
0.39
0.50
0.04
0.31
mfg = manufacturing

ACC15220-2-Pr#7.indd 45
45
7/4/07 12:10:02 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
286933
Outboard motor, repair and servicing
Marine equipment retailing
52450
0.44
0.83
1.06
0.06
0.41
524501
Boat dealing
52450
0.44
0.83
1.06
0.06
0.41
524502
Boat trailer dealing
52450
0.44
0.83
1.06
0.06
0.41
524504
Jetski retailing
52450
0.44
0.83
1.06
0.06
0.41
524505
Marine accessory retailing nec
52450
0.44
0.83
1.06
0.06
0.41
524506
52450
0.44
0.83
1.06
0.06
0.41
524507
Outboard motor retailing
52450
0.44
0.83
1.06
0.06
0.41
524509
Trailer dealing boat
52450
0.44
0.83
1.06
0.06
0.41
524510
Yacht broking
52450
0.44
0.83
1.06
0.06
0.41
OTHER PERSONAL AND HOUSEHOLD GOODS RETAILING

525105
Chemist shop operation pharmacy
Pharmaceutical, cosmetic, and toiletry

retailing
52510
0.20
0.39
0.50
0.04
0.31
525107
Pharmacy operation retail

retailing
52510
0.20
0.39
0.50
0.04
0.31
525108
Direct selling cosmetic, perfume and toiletry

retailing
52510
0.20
0.39
0.50
0.04
0.31
525111
Cosmetic retailing

retailing
52510
0.20
0.39
0.50
0.04
0.31
525113
Perfume retailing

retailing
52510
0.20
0.39
0.50
0.04
0.31
525115
Toiletry retailing

retailing
52510
0.20
0.39
0.50
0.04
0.31
0.48
525201
Pawnbroking
Antique and used goods retailing
52520
0.78
1.47
1.87
0.06
525202
Antique retailing or auctioning
52520
0.78
1.47
1.87
0.06
0.48
525204
Coin dealing
52520
0.78
1.47
1.87
0.06
0.48
525205
Second hand book retailing
52520
0.78
1.47
1.87
0.06
0.48
525206
Second hand clothing retailing
52520
0.78
1.47
1.87
0.06
0.48
525207
Second hand furniture retailing or auctioning except

pawnbroking
52520
0.78
1.47
1.87
0.06
0.48
525208
Second hand goods retailing except motor vehicle,

pawnbroking
52520
0.78
1.47
1.87
0.06
0.48
0.48
525209
Second hand jewellery retailing except pawnbroking
52520
0.78
1.47
1.87
0.06
525210
Stamp dealing except pawnbroking
52520
0.78
1.47
1.87
0.06
0.48
525301
Fertiliser retailing
Garden equipment retailing
52530
0.78
1.47
1.87
0.06
0.48
0.48
525302
Garden ornament retailing
52530
0.78
1.47
1.87
0.06
525303
Garden supply retailing nec
52530
0.78
1.47
1.87
0.06
0.48
525304
Landscaping supply retailing
52530
0.78
1.47
1.87
0.06
0.48
525305
Nursery retail
52530
0.78
1.47
1.87
0.06
0.48
525306
Pesticide retailing
52530
0.78
1.47
1.87
0.06
0.48
525307
Plant, garden retailing
52530
0.78
1.47
1.87
0.06
0.48
525309
Seed retailing garden
52530
0.78
1.47
1.87
0.06
0.48
525310
Shrub or tree retailing
52530
0.78
1.47
1.87
0.06
0.48
525401
Dried ower retailing
Flower retailing
52540
0.20
0.39
0.50
0.04
0.48
525402
Florist operation retail
Flower retailing
52540
0.20
0.39
0.50
0.04
0.48
525403
Flower retailing
Flower retailing
52540
0.20
0.39
0.50
0.04
0.48
525501
Direct selling jewellery
Watch and jewellery retailing
52550
0.20
0.39
0.50
0.04
0.31
525503
Clock retailing
52550
0.20
0.39
0.50
0.04
0.31
525504
Jewellery retailing except direct selling
52550
0.20
0.39
0.50
0.04
0.31
525505
Silverware retailing
52550
0.20
0.39
0.50
0.04
0.31
525506
Watch retailing
52550
0.20
0.39
0.50
0.04
0.31
294913
Taxidermist
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525903
Animal retailing live
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525904
Pet shop
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525905
Art dealing
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525906
Art gallery operation retail
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525908
Spa pool and hot tub retailing
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
mfg = manufacturing
46
ACC15220-2-Pr#7.indd 46

7/4/07 12:10:03 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
525909
Swimming pool chemical retailing
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525910
Swimming pool retailing
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525911
Adult shop operation
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525913
Disposal store new goods
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525915
Direct selling nec
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525916
Barbecue retailing
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525919
Discount store operation
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525920
Internet retailing
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525922
Commission selling service
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525923
General store operation other than mainly grocery
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525925
Handbag retailing
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525926
Ice retailing
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525928
Leather good retailing except apparel
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525929
Musical instrument retailing
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525930
Retailing nec
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525931
Souvenir retailing
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525932
Travel good retailing
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525934
Variety store operation
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525935
Wig retailing
Retailing nec
52590
0.78
1.47
1.87
0.06
0.48
525918
Craft material and supply retailing
Craft & gift retailing nec
52591
0.20
0.39
0.50
0.04
0.31
525924
Gift shop
Craft & gift retailing nec
52591
0.20
0.39
0.50
0.04
0.31
525917
Coal retailing
Firewood, coal and coke retailing
52592
1.13
1.77
2.26
0.09
0.48
525921
Firewood cutting and retailing
Firewood, coal and coke retailing
52592
1.13
1.77
2.26
0.09
0.48
HOUSEHOLD EQUIPMENT REPAIR SERVICES

526103
Household appliance repairing
Household equipment repair services

electrical and electronic
52610
0.78
1.47
1.87
0.06
0.48
526105
Pay TV installation antennae, decoder

52610
0.78
1.47
1.87
0.06
0.48
526108
Repairing household electrical appliance

52610
0.78
1.47
1.87
0.06
0.48
526109
Repairing household electronic equipment

52610
0.78
1.47
1.87
0.06
0.48
526112
Television antennae installing

52610
0.78
1.47
1.87
0.06
0.48
526902
Footwear repairing
Household equipment repair services nec
52690
0.78
1.47
1.87
0.06
0.48
526903
Key cutting or duplicating service
52690
0.78
1.47
1.87
0.06
0.48
526904
Leather good repairing except apparel
52690
0.78
1.47
1.87
0.06
0.48
526905
Locksmith servicing
52690
0.78
1.47
1.87
0.06
0.48
526906
Repairing household non-electrical and personal good
52690
0.78
1.47
1.87
0.06
0.48
531101
Car dealer new and/or used (including associated vehicle Car retailing (including associated vehicle
servicing)
servicing)
53110
0.44
0.83
1.06
0.06
0.41
462205
Motorcycle or scooter wholesaling
Motor cycle dealing
53120
0.44
0.84
1.07
0.06
0.41
531201
Go-karts retailing motorised
Motor cycle dealing
53120
0.44
0.84
1.07
0.06
0.41
531202
Motorcycle or scooter repairing
Motor cycle dealing
53120
0.44
0.84
1.07
0.06
0.41
531203
Motorcycle or scooter retailing (including associated

servicing)
Motor cycle dealing
53120
0.44
0.84
1.07
0.06
0.41
531301
Caravan dealing
Trailer and caravan dealing
53130
0.79
1.48
1.89
0.06
0.41
531302
Horse oat wholesaling or retailing
53130
0.79
1.48
1.89
0.06
0.41
531303
Mobile home dealing
53130
0.79
1.48
1.89
0.06
0.41
531304
Trailer dealing except boat
53130
0.79
1.48
1.89
0.06
0.41
MOTOR VEHICLE RETAILING
MOTOR VEHICLE SERVICES

532101
Automotive fuel retailing (including associated vehicle

servicing)
Automotive fuel retailing (including

associated vehicle servicing)
53210
0.44
0.84
1.07
0.06
0.41
532107
Liqueed petroleum gas automotive retailing

53210
0.44
0.84
1.07
0.06
0.41
mfg = manufacturing

ACC15220-2-Pr#7.indd 47
47
7/4/07 12:10:03 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
532108
Motor vehicle washing or cleaning service

53210
0.44
0.84
1.07
0.06
0.41
532110
Service station operation

53210
0.44
0.84
1.07
0.06
0.41
532201
Battery retail motor vehicle
Automotive electrical services
53220
0.44
0.84
1.07
0.06
0.41
532205
Automotive servicing electrical repairs
53220
0.44
0.84
1.07
0.06
0.41
532206
Autoelectrical services
53220
0.44
0.84
1.07
0.06
0.41
532302
Motor trimming
Smash repairing
53230
0.95
1.78
2.27
0.09
0.71
532303
Motor vehicle body repairing
Smash repairing
53230
0.95
1.78
2.27
0.09
0.71
532305
Motor vehicle restoration
Smash repairing
53230
0.95
1.78
2.27
0.09
0.71
532306
Motor vehicle rust proong
Smash repairing
53230
0.95
1.78
2.27
0.09
0.71
532308
Panel beating
Smash repairing
53230
0.95
1.78
2.27
0.09
0.71
532310
Smash repairing
Smash repairing
53230
0.95
1.78
2.27
0.09
0.71
532311
Spray painting motor vehicle
Smash repairing
53230
0.95
1.78
2.27
0.09
0.71
532313
Towing service motor vehicle
Smash repairing
53230
0.95
1.78
2.27
0.09
0.71
532401
Tyre or tube for motor vehicle, repairing except retreading
Tyre retailing
53240
0.95
1.79
2.28
0.09
0.71
532402
Tyre or tube for motor vehicle retailing
Tyre retailing
53240
0.95
1.79
2.28
0.09
0.71
532902
Motor vehicle clutch or brake repairing
Automotive repair and services nec
53290
0.95
1.79
2.28
0.09
0.41
0.41
532903
Motor vehicle radiator repairing
53290
0.95
1.79
2.28
0.09
532904
Mufer and exhaust system repairing automotive
53290
0.95
1.79
2.28
0.09
0.41
532905
Windscreen repairing
53290
0.95
1.79
2.28
0.09
0.41
0.41
532907
Automotive servicing general mechanical repairs
53290
0.95
1.79
2.28
0.09
532909
Engine reconditioning customised
53290
0.95
1.79
2.28
0.09
0.41
532914
Small engine repair and servicing
53290
0.95
1.79
2.28
0.09
0.41
532915
Transmission or gearbox assembly, motor vehicle

reconditioning or rebuilding
53290
0.95
1.79
2.28
0.09
0.41
ACCOMMODATIONCAFES AND RESTAURANTS

ACCOMMODATION
571011
Convention centre operation (mainly accommodation)
Accommodation
57100
0.64
1.21
1.54
0.07
0.42
571012
Hotel operation
Accommodation
57100
0.64
1.21
1.54
0.07
0.42
571021
Motel operation
Accommodation
57100
0.64
1.21
1.54
0.07
0.42
571022
Motor inn operation
Accommodation
57100
0.64
1.21
1.54
0.07
0.42
571031
Boarding house
Accommodation
57100
0.64
1.21
1.54
0.07
0.42
571032
Guest house operation
Accommodation
57100
0.64
1.21
1.54
0.07
0.42
571033
Hosted accommodation
Accommodation
57100
0.64
1.21
1.54
0.07
0.42
571034
Private hotel short term accommodation
Accommodation
57100
0.64
1.21
1.54
0.07
0.42
571041
Backpacker accommodation
Accommodation
57100
0.64
1.21
1.54
0.07
0.42
571042
Skilodge operation
Accommodation
57100
0.64
1.21
1.54
0.07
0.42
571043
Youth hostel operation
Accommodation
57100
0.64
1.21
1.54
0.07
0.42
571052
Caravan park and camping ground
Accommodation
57100
0.64
1.21
1.54
0.07
0.42
571092
Holiday house and at operation
Accommodation
57100
0.64
1.21
1.54
0.07
0.42
571093
Student residence operation except boarding schools
Accommodation
57100
0.64
1.21
1.54
0.07
0.42
0.42
PUBS, TAVERNS AND BARS

572001
Bar licensed
Pubs, taverns, and bars
57200
0.64
1.21
1.54
0.07
572002
Hotel operation mainly drinking place
57200
0.64
1.21
1.54
0.07
0.42
572003
Nightclub operation
57200
0.64
1.21
1.54
0.07
0.42
572004
Pub operation mainly drinking place
57200
0.64
1.21
1.54
0.07
0.42
572005
Tavern operation mainly drinking place
57200
0.64
1.21
1.54
0.07
0.42
572006
Wine bar operation mainly drinking place
57200
0.64
1.21
1.54
0.07
0.42
CAFES AND RESTAURANTS

573001
Airline catering service
Cafes and restaurants
57300
0.64
1.21
1.54
0.07
0.42
573002
Cafe operation
57300
0.64
1.21
1.54
0.07
0.42
573003
Catering service
57300
0.64
1.21
1.54
0.07
0.42
573004
Coffee shops
57300
0.64
1.21
1.54
0.07
0.42
573006
Restaurant operation
57300
0.64
1.21
1.54
0.07
0.42
mfg = manufacturing
48
ACC15220-2-Pr#7.indd 48

7/4/07 12:10:04 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
CLUBSHOSPITALITY
574001
Club hospitality
Clubs hospitality
57400
0.64
1.21
1.54
0.07
0.42
574002
Club licensed
Clubs hospitality
57400
0.64
1.21
1.54
0.07
0.42
574003
Licenced club operation
Clubs hospitality
57400
0.64
1.21
1.54
0.07
0.42
TRANSPORT AND STORAGE

ROAD FREIGHT TRANSPORT
611001
Delivery service road
Road freight transport
61100
2.22
4.17
5.32
0.14
0.58
611002
Furniture removal service road
61100
2.22
4.17
5.32
0.14
0.58
611004
Log haulage service road
61100
2.22
4.17
5.32
0.14
0.58
611006
Road freight transport service
61100
2.22
4.17
5.32
0.14
0.58
611007
Taxi truck service
61100
2.22
4.17
5.32
0.14
0.58
611008
Truck hire service with driver
61100
2.22
4.17
5.32
0.14
0.58
ROAD PASSENGER TRANSPORT

612101
Bus, coach transport long distance
Long distance bus transport
61210
1.03
1.52
1.94
0.07
0.55
612102
Charter bus service long distance
Long distance bus transport
61210
1.03
1.52
1.94
0.07
0.55
612201
Airport bus service
Short distance bus transport (including

tramway)
61220
1.03
1.52
1.94
0.07
0.55
612202
Bus, coach transport short distance

tramway)
61220
1.03
1.52
1.94
0.07
0.55
612203
Charter bus service short distance

tramway)
61220
1.03
1.52
1.94
0.07
0.55
612204
School bus service

tramway)
61220
1.03
1.52
1.94
0.07
0.55
612206
Tramway passenger transport service

tramway)
61220
1.03
1.52
1.94
0.07
0.55
612301
Four wheel drive tour operation with driver
Taxi and other road passenger transport
61230
1.03
1.52
1.94
0.07
0.55
612302
Motor cycle tour operation with driver
61230
1.03
1.52
1.94
0.07
0.55
612304
Taxi cab service
61230
1.03
1.52
1.94
0.07
0.55
612308
Hire car service with driver
61230
1.03
1.52
1.94
0.07
0.55
612309
Road passenger transport nec
61230
1.03
1.52
1.94
0.07
0.55
612310
Taxi organisation (excluding those that provide taxi

services)
Taxi organisations (excluding those that

provide taxi services)
61231
0.39
0.70
0.89
0.05
0.43
RAIL TRANSPORT
620001
Freight transport service railway
Rail transport
62000
1.36
2.35
3.00
0.09
1.52
620002
Passenger transport service railway
Rail transport
62000
1.36
2.35
3.00
0.09
1.52
620003
Railway station operation
Rail transport
62000
1.36
2.35
3.00
0.09
1.52
WATER TRANSPORT
630102
Ocean cruise service
International and coastal water transport

(vessels over 45 metres length and 500
tonnes displacement)
63010
1.36
2.35
3.00
0.09
1.52
630103
Ship management service (vessels over 45 metres length

and 500 tonnes displacement)

63010
1.36
2.35
3.00
0.09
1.52
630105
International and coastal water transport (vessels over 45

metres length and 500 tonnes displacement)

63010
1.36
2.35
3.00
0.09
1.52
630206
Ferry operation (vessels over 45 metres length and 500


63010
1.36
2.35
3.00
0.09
1.52
630208
Ship charter, lease or rental (with crew vessels over 45

metres length and 500 tonnes displacement)

63010
1.36
2.35
3.00
0.09
1.52
630201
Ship charter, lease or rental (with crew vessels under 45

metres length or 500 tonnes displacement)

(vessels 45 metres length and under or 500
tonnes displacement and under)
63020
1.28
2.40
3.06
0.09
1.52
mfg = manufacturing

ACC15220-2-Pr#7.indd 49
49
7/4/07 12:10:05 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
630203
Dive boat tour

63020
1.28
2.40
3.06
0.09
1.52
630205
Game shing tours

63020
1.28
2.40
3.06
0.09
1.52
630210
Ship management service (vessels under 45 metres length

or 500 tonnes displacement)

63020
1.28
2.40
3.06
0.09
1.52
630211
Ferry operation (vessels under 45 metres length or 500


63020
1.28
2.40
3.06
0.09
1.52
630212
Whale watching tour

63020
1.28
2.40
3.06
0.09
1.52
630213
International and coastal water transport (vessels under 45

metres length or 500 tonnes displacement)

63020
1.28
2.40
3.06
0.09
1.52
630305
Freight transport service river, harbour or lake
Inland water transport (except passenger

only)
63030
1.28
2.40
3.06
0.09
1.52
630306
Inland water transport (except passenger only)
Inland water transport (except passenger

only)
63030
1.28
2.40
3.06
0.09
1.52
630301
Cruise operation river, harbour or lake, with or without

restaurant facilities
Inland water transport (passenger only)
63031
1.28
2.40
3.06
0.09
1.52
630304
Passenger ferry operation river, harbour or lake
63031
1.28
2.40
3.06
0.09
1.52
630307
63031
1.28
2.40
3.06
0.09
1.52
630308
Water taxi service
63031
1.28
2.40
3.06
0.09
1.52
630309
White water rafting tour inland waters
Guiding service operation outdoor pursuits
92391
3.25
5.10
6.50
0.23
0.43
AIR TRANSPORT
640101
Airline operation scheduled international
Scheduled international air transport
64010
0.69
1.31
1.67
0.06
0.55
640102
Freight transport service scheduled international air

transport
Scheduled international air transport
64010
0.69
1.31
1.67
0.06
0.55
640201
Airline operation scheduled domestic
Scheduled domestic air transport
64020
0.69
1.31
1.67
0.06
0.55
640202
Freight transport service scheduled domestic air

transport
Scheduled domestic air transport
64020
0.69
1.31
1.67
0.06
0.55
640301
Aircraft charter, lease or rental with crew
Non-scheduled air transport
64030
1.46
2.75
3.51
0.10
0.55
640302
Helicopter charter
64030
1.46
2.75
3.51
0.10
0.55
640303
Flying school
64030
1.46
2.75
3.51
0.10
0.55
640304
Freight transport service non-scheduled air transport
64030
1.46
2.75
3.51
0.10
0.55
640305
Hot air ballooning operation
64030
1.46
2.75
3.51
0.10
0.55
0.34
OTHER TRANSPORT
650101
Pipeline operation
Pipeline transport
65010
0.30
0.46
0.59
0.04
650901
Cable car operation
Transport nec
65090
1.61
2.78
3.54
0.09
0.58
650902
Chair lift operation
Transport nec
65090
1.61
2.78
3.54
0.09
0.58
650903
Freight transport operation nec
Transport nec
65090
1.61
2.78
3.54
0.09
0.58
650904
Monorail operation
Transport nec
65090
1.61
2.78
3.54
0.09
0.58
650905
Transport operation nec
Transport nec
65090
1.61
2.78
3.54
0.09
0.58
SERVICES TO ROAD TRANSPORT

661101
Car park operation
Parking services
66110
0.50
0.94
1.20
0.05
0.37
661102
Parking station operation
Parking services
66110
0.50
0.94
1.20
0.05
0.37
661901
Container terminal or park facilities for road freight
Services to road transport nec
66190
1.61
2.78
3.54
0.09
0.58
661902
66190
1.61
2.78
3.54
0.09
0.58
661903
Toll bridge operation
66190
1.61
2.78
3.54
0.09
0.58
661904
Toll road operation
66190
1.61
2.78
3.54
0.09
0.58
661905
Vehicular ferry or punt operation in inland waters
66190
1.61
2.78
3.54
0.09
0.58
661906
Weighbridge operation
66190
1.61
2.78
3.54
0.09
0.58
mfg = manufacturing
50
ACC15220-2-Pr#7.indd 50

7/4/07 12:10:06 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
SERVICES TO WATER TRANSPORT

662101
Ship loading or unloading service
Stevedoring
66210
3.36
5.68
7.24
0.17
1.52
662102
Stevedoring
Stevedoring
66210
3.36
5.68
7.24
0.17
1.52
662201
Coal loader operation sea transport
Water transport terminals
66220
1.28
2.40
3.06
0.09
1.52
662202
Container terminal operation marine cargo
66220
1.28
2.40
3.06
0.09
1.52
662203
Freight terminal operation sea transport
66220
1.28
2.40
3.06
0.09
1.52
662204
Grain loader operation sea transport
66220
1.28
2.40
3.06
0.09
1.52
662205
Passenger terminal operation sea transport
66220
1.28
2.40
3.06
0.09
1.52
662206
Ship mooring service
66220
1.28
2.40
3.06
0.09
1.52
662301
Marina operation
Port operators
66230
1.28
2.40
3.06
0.09
1.52
662302
Port operator
Port operators
66230
1.28
2.40
3.06
0.09
1.52
662303
Wharf facility leasing
Port operators
66230
1.28
2.40
3.06
0.09
1.52
662304
Wharf provision
Port operators
66230
1.28
2.40
3.06
0.09
1.52
662901
Diver commercial, salvage
Services to water transport nec
66290
1.28
2.40
3.06
0.09
1.52
662902
Diving school operation
66290
1.28
2.40
3.06
0.09
1.52
662903
Harbour service nec
66290
1.28
2.40
3.06
0.09
1.52
662904
Navigation service water transport
66290
1.28
2.40
3.06
0.09
1.52
662905
Pilotage service
66290
1.28
2.40
3.06
0.09
1.52
662906
Port service nec
66290
1.28
2.40
3.06
0.09
1.52
662907
Salvage service marine
66290
1.28
2.40
3.06
0.09
1.52
662908
Service to water transport nec
66290
1.28
2.40
3.06
0.09
1.52
662913
Towboat operation
66290
1.28
2.40
3.06
0.09
1.52
662911
Shipping agency service (excluding handling of goods)
Shipping agency services (excluding handling 66291

of goods)
0.16
0.30
0.38
0.04
0.28
SERVICES TO AIR TRANSPORT

663001
Airport operation
Services to air transport
66300
0.69
1.31
1.67
0.06
0.55
663002
Airport service
Services to air transport
66300
0.69
1.31
1.67
0.06
0.55
Booking service (passenger transport and/or

accommodation)
Travel agency services
66410
0.16
0.30
0.38
0.04
0.28
664102
Guide service operation nec
66410
0.16
0.30
0.38
0.04
0.28
664103
Ticket selling for non-resident airlines
66410
0.16
0.30
0.38
0.04
0.28
664104
Tour guide service
66410
0.16
0.30
0.38
0.04
0.28
664105
Tour retailing service
66410
0.16
0.30
0.38
0.04
0.28
664107
Tourist information centre operation
66410
0.16
0.30
0.38
0.04
0.28
664108
Travel agency service
66410
0.16
0.30
0.38
0.04
0.28
664201
Freight forwarding service road
Freight forwarding road, rail, and sea

transport
66420
1.61
2.78
3.54
0.09
0.58
664302
Freight forwarding service except by road or air
Freight forwarding road, rail, and sea

transport
66420
1.61
2.78
3.54
0.09
0.58
664301
Freight forwarding air
Freight forwarding air
66430
0.69
1.31
1.67
0.06
0.55
664402
Customs agency service
Customs agency and freight brokerage

services
66440
0.16
0.30
0.38
0.04
0.28
664403
Export documentation preparation service

services
66440
0.16
0.30
0.38
0.04
0.28
664404
Import documentation preparation service

services
66440
0.16
0.30
0.38
0.04
0.28
664901
Freight brokerage service

services
66440
0.16
0.30
0.38
0.04
0.28
664902
Crating or packing service for transport
Services to transport nec
66490
1.61
2.78
3.54
0.09
0.58
664903
Service to transport nec
66490
1.61
2.78
3.54
0.09
0.58
664904
Transport container repair or refurbishing
66490
1.61
2.78
3.54
0.09
0.58
664905
Wool dumping
66490
1.61
2.78
3.54
0.09
0.58
OTHER SERVICES TO TRANSPORT

664101
STORAGE
670101
Grain elevator operation
Grain storage
67010
1.13
2.12
2.70
0.08
0.55
670102
Grain silo operation
Grain storage
67010
1.13
2.12
2.70
0.08
0.55
mfg = manufacturing

ACC15220-2-Pr#7.indd 51
51
7/4/07 12:10:06 PM
Self-employed
BIC Code
CPX
Abate
RCL +
HSE
ACC CU Description
670103
Grain storage
Grain storage
67010
1.13
2.12
2.70
0.08
0.55
670901
Bond store operation
Storage nec
67090
1.13
2.12
2.70
0.08
0.55
670902
Controlled atmosphere store operation
Storage nec
67090
1.13
2.12
2.70
0.08
0.55
670903
Cool storage of fruit and vegetables
Storage nec
67090
1.13
2.12
2.70
0.08
0.55
ACC CU
Emp
CP
CPX
670904
Cold store operation
Storage nec
67090
1.13
2.12
2.70
0.08
0.55
670905
Furniture storage service
Storage nec
67090
1.13
2.12
2.70
0.08
0.55
670906
Storage service nec
Storage nec
67090
1.13
2.12
2.70
0.08
0.55
670907
Warehousing nec
Storage nec
67090
1.13
2.12
2.70
0.08
0.55
0.76
COMMUNICATION SERVICES
POSTAL AND COURIER SERVICES
711102
Mail service
Postal services
71110
1.29
2.39
3.05
0.08
711103
Mailbox rental service
Postal services
71110
1.29
2.39
3.05
0.08
0.76
711104
Post ofce operation
Postal services
71110
1.29
2.39
3.05
0.08
0.76
711106
Retail postal service
Retail postal services
71111
0.20
0.39
0.50
0.04
0.31
711201
Courier service
Courier services
71120
2.22
4.18
5.33
0.14
0.76
711202
Messenger service
Courier services
71120
2.22
4.18
5.33
0.14
0.76
TELECOMMUNICATION SERVICES
712001
Communication service (wired) including telephone, telex Telecommunication services

service
71200
0.30
0.41
0.52
0.04
0.65
712002
Communication service (wireless) including telephone

service, except radio and TV broadcasting
Telecommunication services
71200
0.30
0.41
0.52
0.04
0.65
712003
Telecommunications services n.e.c.
71200
0.30
0.41
0.52
0.04
0.65
712004
Internet cafe (mainly internet service operation)
71200
0.30
0.41
0.52
0.04
0.65
712005
Internet service provider
71200
0.30
0.41
0.52
0.04
0.65
712014
Television relay station operation
71200
0.30
0.41
0.52
0.04
0.65
Central bank operation
73100
0.07
0.23
0.29
0.04
0.35
FINANCE AND INSURANCE

CENTRAL BANK
731001
Central bank operation
DEPOSIT TAKING FINANCIERS

732101
Bank operation
Bank operation
73210
0.07
0.23
0.29
0.04
0.35
732104
Trading bank operation
Bank operation
73210
0.07
0.23
0.29
0.04
0.35
732201
Building society
Building societies
73220
0.07
0.23
0.29
0.04
0.35
732202
Permanent building society operation
Building societies
73220
0.07
0.23
0.29
0.04
0.35
732301
Credit union
Credit union operation
73230
0.07
0.23
0.29
0.04
0.35
732401
Money market dealing
Money market dealers
73240
0.07
0.23
0.29
0.04
0.35
733001
Finance company operation
Deposit taking nanciers nec
73290
0.07
0.23
0.29
0.04
0.35
OTHER FINANCIERS
733002
Financing nec
Other nanciers
73300
0.07
0.23
0.29
0.04
0.35
733003
Terminating building society operation
Other nanciers
73300
0.07
0.23
0.29
0.04
0.35
0.35
FINANCIAL ASSET INVESTING

734001
Financial asset investing
Financial asset investors
73400
0.07
0.23
0.29
0.04
734003
Investment operation own account
73400
0.07
0.23
0.29
0.04
0.35
734004
Holding company operation passive investment in

subsidiary companies
73400
0.07
0.23
0.29
0.04
0.35
734009
Unit trust operation (investment type, in predominantly

nancial assets)
73400
0.07
0.23
0.29
0.04
0.35
734010
Friendly society operation
73400
0.07
0.23
0.29
0.04
0.35
734012
Investment company operation
73400
0.07
0.23
0.29
0.04
0.35
734013
Investment nancial assets
73400
0.07
0.23
0.29
0.04
0.35
LIFE INSURANCE AND SUPERANNUATION FUNDS

741101
Life insurance provision
Life insurance
74110
0.07
0.23
0.29
0.04
0.35
741201
Pension fund separately constituted operation
Superannuation funds
74120
0.07
0.23
0.29
0.04
0.35
741202
Superannuation fund operation separately constituted
Superannuation funds
74120
0.07
0.23
0.29
0.04
0.35
OTHER INSURANCE
742101
Funeral benet provision
Health insurance
74210
0.07
0.23
0.29
0.04
0.35
742102
Health insurance
Health insurance
74210
0.07
0.23
0.29
0.04
0.35
mfg = manufacturing
52
ACC15220-2-Pr#7.indd 52

7/4/07 12:10:07 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
0.35
742201
Accident insurance provision
General insurance
74220
0.07
0.23
0.29
0.04
742202
Fire insurance provision
General insurance
74220
0.07
0.23
0.29
0.04
0.35
742203
General insurance
General insurance
74220
0.07
0.23
0.29
0.04
0.35
742204
Household insurance
General insurance
74220
0.07
0.23
0.29
0.04
0.35
742205
Insurance accident, house, marine and general
General insurance
74220
0.07
0.23
0.29
0.04
0.35
742206
Motor vehicle insurance
General insurance
74220
0.07
0.23
0.29
0.04
0.35
742207
Third party insurance
General insurance
74220
0.07
0.23
0.29
0.04
0.35
742208
Travel insurance provision
General insurance
74220
0.07
0.23
0.29
0.04
0.35
742209
Workers compensation insurance
General insurance
74220
0.07
0.23
0.29
0.04
0.35
SERVICE TO FINANCE AND INVESTMENT

751101
Commodity broking
Financial asset broking services
75110
0.07
0.23
0.29
0.04
0.35
751102
Commodity futures broking or dealing
75110
0.07
0.23
0.29
0.04
0.35
751103
Financial asset broking service
75110
0.07
0.23
0.29
0.04
0.35
751104
Mortgage broking service
75110
0.07
0.23
0.29
0.04
0.35
751105
Stockbroking or trading
75110
0.07
0.23
0.29
0.04
0.35
751901
Credit card administration service
Services to nance and investment nec
75190
0.07
0.23
0.29
0.04
0.35
751902
Executor service
75190
0.07
0.23
0.29
0.04
0.35
751903
Financial service nec
75190
0.07
0.23
0.29
0.04
0.35
751904
Fund raising nec on a commission or fee basis
75190
0.07
0.23
0.29
0.04
0.35
751905
Money changing service (nonbank)
75190
0.07
0.23
0.29
0.04
0.35
751906
Nominee service
75190
0.07
0.23
0.29
0.04
0.35
751907
Portfolio investment management service
75190
0.07
0.23
0.29
0.04
0.35
751908
Service to nance and investment nec
75190
0.07
0.23
0.29
0.04
0.35
751910
Share registry operation
75190
0.07
0.23
0.29
0.04
0.35
751911
Trustee service
75190
0.07
0.23
0.29
0.04
0.35
SERVICE TO INSURANCE
752001
Actuarial service
Services to insurance
75200
0.07
0.23
0.29
0.04
0.35
752002
Claim assessment service
75200
0.07
0.23
0.29
0.04
0.35
752003
Insurance agency service
75200
0.07
0.23
0.29
0.04
0.35
752004
Insurance broking service
75200
0.07
0.23
0.29
0.04
0.35
752005
Insurance consultant service
75200
0.07
0.23
0.29
0.04
0.35
752006
Service to insurance nec
75200
0.07
0.23
0.29
0.04
0.35
752007
Superannuation fund management service on a fee or

commission basis
75200
0.07
0.23
0.29
0.04
0.35
742103
Dental insurance provision
Dental insurance provision
75210
0.07
0.23
0.29
0.04
0.35
PROPERTY AND BUSINESS SERVICE

PROPERTY OPERATOR AND DEVELOPER
771191
Apartment renting or leasing except holiday apartment
Residential property operators and

developers (excluding construction)
77110
0.39
0.70
0.89
0.05
0.43
771192
Building, residential renting or leasing other than

holiday

77110
0.39
0.70
0.89
0.05
0.43
771193
Flat renting or leasing except holiday at

77110
0.39
0.70
0.89
0.05
0.43
771194
House renting or leasing except holiday house

77110
0.39
0.70
0.89
0.05
0.43
771195
Residential property operation and development (excluding Residential property operators and
site construction)
77110
0.39
0.70
0.89
0.05
0.43
771196
Investment residential property

77110
0.39
0.70
0.89
0.05
0.43
771197
Rental of residential property

77110
0.39
0.70
0.89
0.05
0.43
771110
Residential property body corporate
Residential property body corporates
77111
0.39
0.70
0.89
0.05
0.43
771291
Building, non-residential renting or leasing
Commercial property operators and

77120
0.39
0.70
0.89
0.05
0.43
771292
Land development or subdivision (excluding construction)

77120
0.39
0.70
0.89
0.05
0.43
mfg = manufacturing

ACC15220-2-Pr#7.indd 53
53
7/4/07 12:10:08 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
771294
Property non-residential renting or leasing

77120
0.39
0.70
0.89
0.05
0.43
771295
Shopping mall operation

77120
0.39
0.70
0.89
0.05
0.43
771296
Investment commercial property

77120
0.39
0.70
0.89
0.05
0.43
771297
Rental of commercial property

77120
0.39
0.70
0.89
0.05
0.43
771210
Commercial property body corporates
Commercial property body corporates
77121
0.39
0.70
0.89
0.05
0.43
Real estate agents
77200
0.16
0.30
0.38
0.04
0.28
REAL ESTATE AGENT

772003
Conveyancing service other than by qualied legal

practitioner
772004
Real estate agency service
Real estate agents
77200
0.16
0.30
0.38
0.04
0.28
772005
Real estate auctioning service
Real estate agents
77200
0.16
0.30
0.38
0.04
0.28
772006
Real estate body corporate management service
Real estate agents
77200
0.16
0.30
0.38
0.04
0.28
772007
Real estate broking service
Real estate agents
77200
0.16
0.30
0.38
0.04
0.28
772008
Real estate management service
Real estate agents
77200
0.16
0.30
0.38
0.04
0.28
772009
Real estate rental agency service
Real estate agents
77200
0.16
0.30
0.38
0.04
0.28
772011
Time share apartment management service
Real estate agents
77200
0.16
0.30
0.38
0.04
0.28
772012
Title searching service
Real estate agents
77200
0.16
0.30
0.38
0.04
0.28
772013
Valuing service real estate
Real estate agents
77200
0.16
0.30
0.38
0.04
0.28
0.43
NON-FINANCIAL ASSET INVESTMENT

773091
Investment patents and copyrights
Non-nancial asset investors
77300
0.39
0.70
0.89
0.05
773092
Investment tangible artistic work
77300
0.39
0.70
0.89
0.05
0.43
773093
Leasing licences
77300
0.39
0.70
0.89
0.05
0.43
773094
Nonnancial asset investment
77300
0.39
0.70
0.89
0.05
0.43
773095
Taxi cab plate leasing
77300
0.39
0.70
0.89
0.05
0.43
773096
Investment non nancial assets nec
77300
0.39
0.70
0.89
0.05
0.43
773011
Farm animal investment (not actively farming)
Holder investor farms and farm animals
77301
0.39
0.70
0.89
0.05
0.43
773012
77301
0.39
0.70
0.89
0.05
0.43
773014
Investment farm animals
77301
0.39
0.70
0.89
0.05
0.43
773015
Racehorse leasing
77301
0.39
0.70
0.89
0.05
0.43
773016
Share milking (nonmilking participant)
77301
0.39
0.70
0.89
0.05
0.43
MACHINERY AND EQUIPMENT HIRING AND LEASING

774101
Bus, coach leasing
Motor vehicle hiring
77410
0.18
0.35
0.45
0.04
0.37
774102
Campervan leasing, hiring or renting
77410
0.18
0.35
0.45
0.04
0.37
774103
Car leasing, hiring or renting except licensed hire cars or

taxi cabs
77410
0.18
0.35
0.45
0.04
0.37
774105
Truck leasing, hiring or renting
77410
0.18
0.35
0.45
0.04
0.37
774106
Rental of motor vehicles
77410
0.18
0.35
0.45
0.04
0.37
774201
Aircraft leasing
Other transport equipment leasing
77420
1.12
2.01
2.56
0.07
0.41
774202
Caravan hiring
77420
1.12
2.01
2.56
0.07
0.41
774203
Container hiring
77420
1.12
2.01
2.56
0.07
0.41
774204
Horse trailer hiring
77420
1.12
2.01
2.56
0.07
0.41
774205
Ship leasing
77420
1.12
2.01
2.56
0.07
0.41
774206
Trailer hiring
77420
1.12
2.01
2.56
0.07
0.41
774207
Rental of boats and yachts
77420
1.12
2.01
2.56
0.07
0.41
774208
Rental of auxiliary transport equipment such as trailers,

caravans
77420
1.12
2.01
2.56
0.07
0.41
774302
77420
1.12
2.01
2.56
0.07
0.41
774303
Agricultural machinery leasing
Plant and equipment hiring or leasing without 77430

operators (excluding ofce machinery or
equipment)
1.12
2.01
2.56
0.07
0.71
774304
Amusement machine hiring including peripherals

equipment)
1.12
2.01
2.56
0.07
0.71
mfg = manufacturing
54
ACC15220-2-Pr#7.indd 54

7/4/07 12:10:08 PM
Self-employed
Emp
CP
CPX
CPX
Abate
RCL +
HSE

equipment)
1.12
2.01
2.56
0.07
0.71
Crane hiring or leasing (without operator)

equipment)
1.12
2.01
2.56
0.07
0.71
774308
Plant and equipment hiring or leasing without operator

(excluding ofce machinery or equipment)

equipment)
1.12
2.01
2.56
0.07
0.71
951901
Marquee and tent hiring

equipment)
1.12
2.01
2.56
0.07
0.71
951902
Toilet, portable, hiring

equipment)
1.12
2.01
2.56
0.07
0.71
774309
Ofce machinery or equipment hiring
Ofce equipment and ttings hiring
77431
0.16
0.30
0.38
0.04
0.28
774310
Plant hiring and tending (of ornamental plants)
Ofce equipment and ttings hiring
77431
0.16
0.30
0.38
0.04
0.28
BIC Code
ACC CU Description
774305
Construction machinery leasing
774306
ACC CU
SCIENTIFIC RESEARCH
781001
Agricultural research activities
Scientic research
78100
0.16
0.34
0.43
0.04
0.43
781002
Engineering research activities
Scientic research
78100
0.16
0.34
0.43
0.04
0.43
781003
Food research institution operation except university
Scientic research
78100
0.16
0.34
0.43
0.04
0.43
781004
Industrial research institution operation except university
Scientic research
78100
0.16
0.34
0.43
0.04
0.43
781005
Medical research institution operation except university
Scientic research
78100
0.16
0.34
0.43
0.04
0.43
781006
Medical science research activities
Scientic research
78100
0.16
0.34
0.43
0.04
0.43
781007
Natural science astronomy, chemistry, mathematics,

physics, earth sciences research activities
Scientic research
78100
0.16
0.34
0.43
0.04
0.43
781008
Observatory operation except university
Scientic research
78100
0.16
0.34
0.43
0.04
0.43
781009
Scientic research institution operation except university
Scientic research
78100
0.16
0.34
0.43
0.04
0.43
781010
Social science economics, psychology, sociology

research activities
Scientic research
78100
0.16
0.34
0.43
0.04
0.43
781011
Technology research activities
Scientic research
78100
0.16
0.34
0.43
0.04
0.43
TECHNICAL SERVICES
782101
Architect
Architectural services
78210
0.06
0.12
0.15
0.03
0.28
782102
Architectural service
78210
0.06
0.12
0.15
0.03
0.28
782103
Drafting service architectural
78210
0.06
0.12
0.15
0.03
0.28
782104
Landscape architecture service
78210
0.06
0.12
0.15
0.03
0.28
782105
Town planning service
78210
0.06
0.12
0.15
0.03
0.28
782201
Aerial photography service
Surveying services
78220
0.39
0.70
0.89
0.05
0.43
782202
Aerial surveying service
Surveying services
78220
0.39
0.70
0.89
0.05
0.43
782203
Engineering surveying service
Surveying services
78220
0.39
0.70
0.89
0.05
0.43
782204
Land surveying service
Surveying services
78220
0.39
0.70
0.89
0.05
0.43
782205
Map preparation service
Surveying services
78220
0.39
0.70
0.89
0.05
0.43
782206
Mining surveying service
Surveying services
78220
0.39
0.70
0.89
0.05
0.43
782207
Oceanographic surveying service
Surveying services
78220
0.39
0.70
0.89
0.05
0.43
782208
Seismic surveying service
Surveying services
78220
0.39
0.70
0.89
0.05
0.43
782209
Surveying service
Surveying services
78220
0.39
0.70
0.89
0.05
0.43
782303
Boat designing service
Consulting engineering services
78230
0.16
0.34
0.43
0.04
0.28
782304
Building consultancy service
78230
0.16
0.34
0.43
0.04
0.28
782305
Chemical engineering service
78230
0.16
0.34
0.43
0.04
0.28
782306
Civil engineering service
78230
0.16
0.34
0.43
0.04
0.28
782307
Construction project management service fee or contract

basis
78230
0.16
0.34
0.43
0.04
0.28
782308
Drawing ofce service engineering
78230
0.16
0.34
0.43
0.04
0.28
782309
Electrical engineering service consulting
78230
0.16
0.34
0.43
0.04
0.28
782310
Electronic engineering service consulting
78230
0.16
0.34
0.43
0.04
0.28
782312
Engineering drafting service
78230
0.16
0.34
0.43
0.04
0.28
mfg = manufacturing

ACC15220-2-Pr#7.indd 55
55
7/4/07 12:10:09 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
782314
Mining engineering service
78230
0.16
0.34
0.43
0.04
0.28
782315
Naval architecture service
78230
0.16
0.34
0.43
0.04
0.28
782316
Marine engineering service consulting
78230
0.16
0.34
0.43
0.04
0.28
782317
Product design service
78230
0.16
0.34
0.43
0.04
0.28
782318
Quantity surveying service
78230
0.16
0.34
0.43
0.04
0.28
782320
Trafc engineering service
78230
0.16
0.34
0.43
0.04
0.28
532916
Vehicle testing station operation
78290
0.39
0.70
0.89
0.05
0.43
782902
Chemical analysis service nec
78290
0.39
0.70
0.89
0.05
0.43
782903
Forensic science consulting service other than pathology

service
78290
0.39
0.70
0.89
0.05
0.43
782904
Geological and geophysical consultancy service
78290
0.39
0.70
0.89
0.05
0.43
782905
Laboratory operation
78290
0.39
0.70
0.89
0.05
0.43
782906
Metallurgical service
78290
0.39
0.70
0.89
0.05
0.43
782907
Meteorological service
78290
0.39
0.70
0.89
0.05
0.43
782908
Pollution monitoring service
78290
0.39
0.70
0.89
0.05
0.43
782909
Scientic or technical service nec
78290
0.39
0.70
0.89
0.05
0.43
782910
Seismic survey data analysis service
78290
0.39
0.70
0.89
0.05
0.43
782912
Testing or assay service
78290
0.39
0.70
0.89
0.05
0.43
782913
Weather station operation
78290
0.39
0.70
0.89
0.05
0.43
782914
Wool testing service
78290
0.39
0.70
0.89
0.05
0.43
785501
Fishing technical consultancy service
78290
0.39
0.70
0.89
0.05
0.43
785502
Forestry and logging management and consulting

services
78290
0.39
0.70
0.89
0.05
0.43
785503
Forestry ownership or management (excluding eld

operations)
78290
0.39
0.70
0.89
0.05
0.43
785504
Inspecting (eld) and advisory service (excluding meat

inspection)
78290
0.39
0.70
0.89
0.05
0.43
COMPUTER SERVICES
783101
Computer time sharing service
Data processing services
78310
0.06
0.12
0.15
0.03
0.28
783102
Data entry service
78310
0.06
0.12
0.15
0.03
0.28
783103
Data processing service
78310
0.06
0.12
0.15
0.03
0.28
783201
Information storage and retrieval service except library
Information storage and retrieval services
78320
0.06
0.12
0.15
0.03
0.28
783302
Computer maintenance service including peripherals
Computer maintenance services
78330
0.06
0.12
0.15
0.03
0.28
783401
Computer consultancy service
Computer consultancy services
78340
0.06
0.12
0.15
0.03
0.28
783402
Computer programming service
78340
0.06
0.12
0.15
0.03
0.28
783406
Systems analysis service
78340
0.06
0.12
0.15
0.03
0.28
783408
Internet consultancy service
78340
0.06
0.12
0.15
0.03
0.28
783411
Internet web site design service
78340
0.06
0.12
0.15
0.03
0.28
783413
Software development service nec
78340
0.06
0.12
0.15
0.03
0.28
0.28
LEGAL AND ACCOUNTING SERVICES

784101
Advocate
Legal services
78410
0.06
0.12
0.15
0.03
784102
Barrister
Legal services
78410
0.06
0.12
0.15
0.03
0.28
784103
Conveyancing service by qualied legal practitioner
Legal services
78410
0.06
0.12
0.15
0.03
0.28
784104
Legal aid service
Legal services
78410
0.06
0.12
0.15
0.03
0.28
784105
Legal service
Legal services
78410
0.06
0.12
0.15
0.03
0.28
784106
Notary
Legal services
78410
0.06
0.12
0.15
0.03
0.28
784107
Patent Attorney
Legal services
78410
0.06
0.12
0.15
0.03
0.28
784108
Solicitor
Legal services
78410
0.06
0.12
0.15
0.03
0.28
784201
Accountant
Accounting services
78420
0.06
0.12
0.15
0.03
0.28
784202
Accounting service
Accounting services
78420
0.06
0.12
0.15
0.03
0.28
784203
Auditing service
Accounting services
78420
0.06
0.12
0.15
0.03
0.28
784204
Bookkeeping service
Accounting services
78420
0.06
0.12
0.15
0.03
0.28
784205
Tax agent
Accounting services
78420
0.06
0.12
0.15
0.03
0.28
MARKETING AND BUSINESS MANAGEMENT SERVICES

523314
Power tool demonstration
Advertising services
78510
0.16
0.34
0.43
0.04
0.28
525936
Telemarketing excluding goods sales and handling
78510
0.16
0.34
0.43
0.04
0.28
mfg = manufacturing
56
ACC15220-2-Pr#7.indd 56

7/4/07 12:10:10 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
785101
Advertising agency operation
78510
0.16
0.34
0.43
0.04
0.28
785102
Advertising service
78510
0.16
0.34
0.43
0.04
0.28
785103
Direct marketing service advertising direct mail
78510
0.16
0.34
0.43
0.04
0.28
785104
Internet advertising service
78510
0.16
0.34
0.43
0.04
0.28
785105
Sample distribution service
78510
0.16
0.34
0.43
0.04
0.28
785203
Commercial art service
Commercial art and display services
78520
0.16
0.34
0.43
0.04
0.28
785204
Computer aided design nec
78520
0.16
0.34
0.43
0.04
0.28
785205
Graphic design service for advertising
78520
0.16
0.34
0.43
0.04
0.28
785206
Signwriting
78520
0.16
0.34
0.43
0.04
0.28
785207
Ticket writing
78520
0.16
0.34
0.43
0.04
0.28
785301
Market research service
Market research services
78530
0.06
0.12
0.15
0.03
0.28
785302
Public opinion research service
Market research services
78530
0.06
0.12
0.15
0.03
0.28
785303
Educational support services n.e.c.
Business administrative services
78540
0.16
0.34
0.43
0.04
0.28
785401
Business administrative service
Business administrative services
78540
0.16
0.34
0.43
0.04
0.28
785505
Business consultant service
Business management services
78550
0.16
0.34
0.43
0.04
0.28
785506
Environmental consultancy service excluding laboratory

service
78550
0.16
0.34
0.43
0.04
0.28
785507
Lobbying service
78550
0.16
0.34
0.43
0.04
0.28
785508
Management consultancy service
78550
0.16
0.34
0.43
0.04
0.28
785509
Merchandising consultancy service
78550
0.16
0.34
0.43
0.04
0.28
785510
Operations research service
78550
0.16
0.34
0.43
0.04
0.28
785511
Personnel management service
78550
0.16
0.34
0.43
0.04
0.28
785512
Public affairs consultant service
78550
0.16
0.34
0.43
0.04
0.28
785513
Public relations counselling service
78550
0.16
0.34
0.43
0.04
0.28
785514
Sales advisory service
78550
0.16
0.34
0.43
0.04
0.28
785515
Tariff consultancy service
78550
0.16
0.34
0.43
0.04
0.28
785516
Tourism development consultancy service
78550
0.16
0.34
0.43
0.04
0.28
785518
Occupational safety and health (OSH) consultancy service
78550
0.16
0.34
0.43
0.04
0.28
785519
Business management service nec
78550
0.16
0.34
0.43
0.04
0.28
785520
Corporate Head Ofce Management Services
78550
0.16
0.34
0.43
0.04
0.28
785521
Human relations consultancy service
78550
0.16
0.34
0.43
0.04
0.28
786905
Migration consulting and service
78550
0.16
0.34
0.43
0.04
0.28
OTHER BUSINESS SERVICES

786101
Employment agency operation (no on-hired staff)
Employment services (candidate or contractor 78610

placement no on-hired employees)
0.16
0.34
0.43
0.04
0.48
786102
Employment placement service (candidates and

contractors)

0.16
0.34
0.43
0.04
0.48
786103
Executive search service

0.16
0.34
0.43
0.04
0.48
786104
Outplacement service

0.16
0.34
0.43
0.04
0.48
786201
Employment services (on-hired staff ofce workers only)
Employment services (on-hired employees

only ofce work assignments)
78620
0.16
0.34
0.43
0.04
0.28
786202
Temporary staff ofce workers only

only ofce work assignments)
78620
0.16
0.34
0.43
0.04
0.28
786203
Employment services (on-hired staff non-ofce work

including up to 30% ofce work)

non-ofce work assignments, including up
to 30% ofce work)
78621
2.40
4.52
5.76
0.19
0.82
786204
Temporary labour non-ofce work including up to 30%

ofce work

non-ofce work assignments, including up
to 30% ofce work)
78621
2.40
4.52
5.76
0.19
0.82
786205
Employment services (on-hired staff both ofce and nonofce work minimum 30% ofce work)

78622
mixed classication assignments, minimum
30% ofce work)
1.12
2.01
2.56
0.07
0.48
786302
Secretarial service
Secretarial services
78630
0.16
0.34
0.43
0.04
0.28
786303
Typing service
78630
0.16
0.34
0.43
0.04
0.28
mfg = manufacturing

ACC15220-2-Pr#7.indd 57
57
7/4/07 12:10:10 PM
Self-employed
ACC CU Description
CPX
Abate
RCL +
HSE
BIC Code
786304
Word processing service
78630
0.16
0.34
0.43
0.04
0.28
786401
Armoured car service
Security and investigative services (excluding

police)
78640
0.85
1.21
1.54
0.06
0.43
786402
Caretaking service

police)
78640
0.85
1.21
1.54
0.06
0.43
786403
Detective agency service

police)
78640
0.85
1.21
1.54
0.06
0.43
786404
Enquiry agency service

police)
78640
0.85
1.21
1.54
0.06
0.43
786405
Night watchman service

police)
78640
0.85
1.21
1.54
0.06
0.43
786406
Protection service

police)
78640
0.85
1.21
1.54
0.06
0.43
786407
Security service

police)
78640
0.85
1.21
1.54
0.06
0.43
786410
Border surveillance (land, sea, or air)

police)
78640
0.85
1.21
1.54
0.06
0.43
786501
Pest control service nec
Pest control services
78650
1.66
3.13
3.99
0.14
0.55
786502
Weed control service
Pest control services
78650
1.66
3.13
3.99
0.14
0.55
786601
Chimney cleaning service
Cleaning services
78660
1.48
2.75
3.51
0.11
0.60
786602
Cleaning service
Cleaning services
78660
1.48
2.75
3.51
0.11
0.60
786605
House cleaning service
Cleaning services
78660
1.48
2.75
3.51
0.11
0.60
786606
Ofce cleaning service
Cleaning services
78660
1.48
2.75
3.51
0.11
0.60
786607
Restaurant vat and cooker cleaning service
Cleaning services
78660
1.48
2.75
3.51
0.11
0.60
786608
Telephone cleaning service
Cleaning services
78660
1.48
2.75
3.51
0.11
0.60
ACC CU
Emp
CP
CPX
786609
Window cleaning service
Cleaning services
78660
1.48
2.75
3.51
0.11
0.60
786907
Facilities management and cleaning service contract nec
Facilities management and cleaning services

contract nec
78661
1.48
2.75
3.51
0.11
0.60
786702
Contract packing or lling (except agricultural produce,

food, beverages or tobacco, or crating or packing goods for
transport)
Contract packing services nec
78670
0.50
0.94
1.20
0.05
0.37
786906
Model agency
Business services nec
78690
0.39
0.70
0.89
0.05
0.43
786908
Auctioning service nec
78690
0.39
0.70
0.89
0.05
0.43
786909
Business service nec
78690
0.39
0.70
0.89
0.05
0.43
786910
Collection agency service
78690
0.39
0.70
0.89
0.05
0.43
786912
Credit bureau or agency service
78690
0.39
0.70
0.89
0.05
0.43
786913
Entertainer/celebrity management service
78690
0.39
0.70
0.89
0.05
0.43
786914
Fashion design service
78690
0.39
0.70
0.89
0.05
0.43
786916
Interpreting service
78690
0.39
0.70
0.89
0.05
0.43
786917
Microche production service
78690
0.39
0.70
0.89
0.05
0.43
786918
Interior design or decorating consultancy service
78690
0.39
0.70
0.89
0.05
0.43
786921
Telephone answering service
78690
0.39
0.70
0.89
0.05
0.43
786922
Translation service
78690
0.39
0.70
0.89
0.05
0.43
786923
Valuation service except for real estate, wool or livestock
78690
0.39
0.70
0.89
0.05
0.43
786925
Surveillance system monitoring service
78690
0.39
0.70
0.89
0.05
0.43
786926
Alarm system monitoring service
78690
0.39
0.70
0.89
0.05
0.43
786927
Call centre operation
78690
0.39
0.70
0.89
0.05
0.43
786928
News collection service nec
78690
0.39
0.70
0.89
0.05
0.43
786929
Telephone-based recorded information service
78690
0.39
0.70
0.89
0.05
0.43
GOVERNMENT ADMINISTRATION AND DEFENCE

GOVERNMENT ADMINISTRATION
811101
Central government administration
Central government, including crown entities

and commissions operation nec
81110
0.13
0.25
0.32
0.03
0.43
811102
Central government, including crown entities and

commission operation nec

81110
0.13
0.25
0.32
0.03
0.43
mfg = manufacturing
58
ACC15220-2-Pr#7.indd 58

7/4/07 12:10:11 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
811108
Curriculum development, educational

81110
0.13
0.25
0.32
0.03
0.43
811106
Test and exam development and evaluation, educational

81110
0.13
0.25
0.32
0.03
0.43
811107
Public Order and Safety Services n.e.c.

81110
0.13
0.25
0.32
0.03
0.43
811301
Local government administration nec
Local government operation nec
81130
0.31
0.51
0.65
0.04
0.60
JUSTICE
812001
Commission operation judicial
Justice
81200
0.10
0.15
0.19
0.03
0.43
812002
Court operation judicial
Justice
81200
0.10
0.15
0.19
0.03
0.43
FOREIGN GOVERNMENT REPRESENTATION

813001
Consulate operation foreign government
Foreign government representation
81300
0.13
0.25
0.32
0.03
0.43
813002
Embassy operation foreign government
81300
0.13
0.25
0.32
0.03
0.43
813003
High Commission operation
81300
0.13
0.25
0.32
0.03
0.43
813004
Trade Commission operation foreign government
81300
0.13
0.25
0.32
0.03
0.43
820001
Civil defence operation
Defence
82000
0.91
1.69
2.15
0.09
0.62
820002
Defence force operation and administration
Defence
82000
0.91
1.69
2.15
0.09
0.62
DEFENCE
EDUCATION
PRE-SCHOOL EDUCATION
841001
Kindergarten, preschool operation except child minding

centre
Preschool education
84100
0.48
0.62
0.79
0.04
0.33
841002
Preschool centre operation except child minding centre
Preschool education
84100
0.48
0.62
0.79
0.04
0.33
SCHOOL EDUCATION
842101
Primary school operation
Primary education
84210
0.18
0.33
0.42
0.04
0.27
842109
School primary school
Primary education
84210
0.18
0.33
0.42
0.04
0.27
842209
School, high school secondary
Secondary education
84220
0.18
0.33
0.42
0.04
0.27
842210
Secondary school or college operation
Secondary education
84220
0.18
0.33
0.42
0.04
0.27
842308
School combined primary and secondary
Combined primary and secondary education
84230
0.18
0.33
0.42
0.04
0.27
842401
Special school education
84240
0.18
0.33
0.42
0.04
0.27
842402
Special school operation (for disabled children, not

providing normal primary or secondary school education)
84240
0.18
0.33
0.42
0.04
0.27
POST SCHOOL EDUCATION

843102
University operation
University education
84310
0.18
0.33
0.42
0.04
0.27
843201
Polytechnic operation
Polytechnic and other tertiary institutional

education
84320
0.18
0.33
0.42
0.04
0.27
843202
Tertiary institutional education except polytechnics and

universities
Polytechnic and other tertiary institutional

education
84320
0.18
0.33
0.42
0.04
0.27
OTHER EDUCATION
843204
Nursing college operation nec
Other education
84400
0.18
0.33
0.42
0.04
0.27
843205
Teachers college operation nec
Other education
84400
0.18
0.33
0.42
0.04
0.27
844001
Art school operation
Other education
84400
0.18
0.33
0.42
0.04
0.27
844002
Ballet teaching
Other education
84400
0.18
0.33
0.42
0.04
0.27
844003
Business college operation
Other education
84400
0.18
0.33
0.42
0.04
0.27
844004
Correspondence school operation nec
Other education
84400
0.18
0.33
0.42
0.04
0.27
844005
Drama school operation
Other education
84400
0.18
0.33
0.42
0.04
0.27
844006
Driving school operation motor vehicle
Other education
84400
0.18
0.33
0.42
0.04
0.27
844009
Management training service
Other education
84400
0.18
0.33
0.42
0.04
0.27
844010
Modelling school
Other education
84400
0.18
0.33
0.42
0.04
0.27
844011
Music school operation nec
Other education
84400
0.18
0.33
0.42
0.04
0.27
844012
Music teaching
Other education
84400
0.18
0.33
0.42
0.04
0.27
844013
Theological college or seminary operation
Other education
84400
0.18
0.33
0.42
0.04
0.27
844014
Tutoring service academic
Other education
84400
0.18
0.33
0.42
0.04
0.27
844015
Workplace training
Other education
84400
0.18
0.33
0.42
0.04
0.27
HEALTH AND COMMUNITY SERVICES

HOSPITALS AND NURSING HOMES
mfg = manufacturing

ACC15220-2-Pr#7.indd 59
59
7/4/07 12:10:12 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
861102
Hospitals (excluding psychiatric and continuing geriatric

care)
Hospitals (excluding psychiatric and

continuing geriatric care)
86110
0.61
0.78
0.99
0.06
0.53
861302
Hospice operation
Hospitals (excluding psychiatric and

continuing geriatric care)
86110
0.61
0.78
0.99
0.06
0.53
861107
Surgical hospital day surgery
Surgical hospital day surgery
86111
0.61
0.78
0.99
0.06
0.53
861202
Psychiatric hospital and psychiatric service nec
Psychiatric hospitals and psychiatric services

nec
86120
0.61
0.78
0.99
0.06
0.53
861108
Geriatric hospital operation
Aged care
86130
1.19
2.24
2.86
0.08
0.57
872101
Aged care
Aged care
86130
1.19
2.24
2.86
0.08
0.57
0.57
872102
Rest home operation
Aged care
86130
1.19
2.24
2.86
0.08
861303
Nursing home operation
Nursing bureau
86131
1.31
1.55
1.98
0.07
0.25
863902
Nursing bureau
Nursing bureau
86131
1.31
1.55
1.98
0.07
0.25
863903
Porter service (hospital)
Nursing bureau
86131
1.31
1.55
1.98
0.07
0.25
863901
Midwifery service
Midwifery services
86132
1.31
1.55
1.98
0.07
0.25
MEDICAL AND DENTAL SERVICE

862101
Clinic medical general practice
General practice medical services
86210
0.06
0.09
0.11
0.03
0.25
862102
General practitioner medical
General practice medical services
86210
0.06
0.09
0.11
0.03
0.25
862201
Anaesthetist
Specialist medical services
86220
0.06
0.09
0.11
0.03
0.25
862202
Consultant physician
86220
0.06
0.09
0.11
0.03
0.25
862203
Dermatologist
86220
0.06
0.09
0.11
0.03
0.25
862204
Gynaecologist
86220
0.06
0.09
0.11
0.03
0.25
862205
Obstetrician
86220
0.06
0.09
0.11
0.03
0.25
862207
Pathologist
86220
0.06
0.09
0.11
0.03
0.25
862208
Psychiatrist
86220
0.06
0.09
0.11
0.03
0.25
862211
Allergist
86220
0.06
0.09
0.11
0.03
0.25
862212
Medical service, specialist nec
86220
0.06
0.09
0.11
0.03
0.25
862213
Neurologist
86220
0.06
0.09
0.11
0.03
0.25
862214
Ophthalmologist
86220
0.06
0.09
0.11
0.03
0.25
862215
Orthopaedic specialist
86220
0.06
0.09
0.11
0.03
0.25
862216
Otorhinolaryngologist
86220
0.06
0.09
0.11
0.03
0.25
862217
Paediatrician
86220
0.06
0.09
0.11
0.03
0.25
862218
Plastic surgeon
86220
0.06
0.09
0.11
0.03
0.25
862219
Rheumatologist
86220
0.06
0.09
0.11
0.03
0.25
862220
Specialist medical practitioner nec
86220
0.06
0.09
0.11
0.03
0.25
862221
Surgeon nec medical
86220
0.06
0.09
0.11
0.03
0.25
862222
Thoracic specialist
86220
0.06
0.09
0.11
0.03
0.25
862223
Urologist
86220
0.06
0.09
0.11
0.03
0.25
862301
Clinic dental
Dental services
86230
0.18
0.33
0.42
0.04
0.25
862302
Dental hospital operation
Dental services
86230
0.18
0.33
0.42
0.04
0.25
862303
Dental surgeon
Dental services
86230
0.18
0.33
0.42
0.04
0.25
862304
Endodontist
Dental services
86230
0.18
0.33
0.42
0.04
0.25
862305
Oral pathologist
Dental services
86230
0.18
0.33
0.42
0.04
0.25
862306
Orthodontist
Dental services
86230
0.18
0.33
0.42
0.04
0.25
862307
Paedodontist
Dental services
86230
0.18
0.33
0.42
0.04
0.25
862308
Periodontist
Dental services
86230
0.18
0.33
0.42
0.04
0.25
862309
Prosthodontist
Dental services
86230
0.18
0.33
0.42
0.04
0.25
862209
Radiologist
Radiology and medical imaging services
86392
0.18
0.33
0.42
0.04
0.25
862210
Radiology service
86392
0.18
0.33
0.42
0.04
0.25
OTHER HEALTH SERVICES

863921
Nursing care (in patients home, predominantly medical)
Nursing bureau
86131
1.31
1.55
1.98
0.07
0.25
863922
Nursing service
Nursing bureau
86131
1.31
1.55
1.98
0.07
0.25
863101
Medical laboratory operation
Pathology services
86310
0.18
0.33
0.42
0.04
0.25
863102
Pathology laboratory operation
Pathology services
86310
0.18
0.33
0.42
0.04
0.25
863201
Contact lens dispensing
Optometry and optical dispensing
86320
0.06
0.09
0.11
0.03
0.25
863202
Eye examination optometrist
86320
0.06
0.09
0.11
0.03
0.25
863203
Optical dispensing
86320
0.06
0.09
0.11
0.03
0.25
mfg = manufacturing
60
ACC15220-2-Pr#7.indd 60

7/4/07 12:10:12 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
863204
Optometrist
86320
0.06
0.09
0.11
0.03
0.25
863205
Orthoptist
86320
0.06
0.09
0.11
0.03
0.25
863206
Spectacle dispensing
86320
0.06
0.09
0.11
0.03
0.25
863301
Aerial ambulance service
Ambulance services
86330
1.01
0.82
1.05
0.06
0.25
863302
Ambulance service
Ambulance services
86330
1.01
0.82
1.05
0.06
0.25
862104
Community health centre operation
86340
0.18
0.33
0.42
0.04
0.25
872901
Drug referral centre operation
86340
0.18
0.33
0.42
0.04
0.25
863501
Physiotherapy service
Physiotherapy services
86350
0.18
0.33
0.42
0.04
0.25
863904
Massage therapy service
Massage therapy service
86351
0.18
0.33
0.42
0.04
0.25
863601
Chiropractor service
Chiropractic services
86360
0.18
0.33
0.42
0.04
0.25
863602
Osteopath service
Chiropractic services
86360
0.18
0.33
0.42
0.04
0.25
863906
Acupuncture service
Health services nec
86390
0.18
0.33
0.42
0.04
0.25
863907
Chiropodist
Health services nec
86390
0.18
0.33
0.42
0.04
0.25
863908
Clinical massage service
Health services nec
86390
0.18
0.33
0.42
0.04
0.25
863909
Clinical psychology service
Health services nec
86390
0.18
0.33
0.42
0.04
0.25
863910
Dietitian
Health services nec
86390
0.18
0.33
0.42
0.04
0.25
863911
Hair restoration service except by registered medical

practitioner or cosmetic
Health services nec
86390
0.18
0.33
0.42
0.04
0.25
863912
Health service nec
Health services nec
86390
0.18
0.33
0.42
0.04
0.25
863913
Hearing aid dispensing
Health services nec
86390
0.18
0.33
0.42
0.04
0.25
863914
Herbalist
Health services nec
86390
0.18
0.33
0.42
0.04
0.25
863915
Homoeopath
Health services nec
86390
0.18
0.33
0.42
0.04
0.25
863917
Hypnotherapist
Health services nec
86390
0.18
0.33
0.42
0.04
0.25
863923
Occupational therapy service
Health services nec
86390
0.18
0.33
0.42
0.04
0.25
863924
Paramedical service
Health services nec
86390
0.18
0.33
0.42
0.04
0.25
863925
Podiatry service
Health services nec
86390
0.18
0.33
0.42
0.04
0.25
863926
Psychologist
Health services nec
86390
0.18
0.33
0.42
0.04
0.25
863929
Speech therapy service
Health services nec
86390
0.18
0.33
0.42
0.04
0.25
863930
Blood bank operation
Blood bank operation
86391
0.18
0.33
0.42
0.04
0.25
863905
Xray clinic operation
86392
0.18
0.33
0.42
0.04
0.25
863928
Radiographer
86392
0.18
0.33
0.42
0.04
0.25
0.43
VETERINARY SERVICES
864001
Animal clinic or hospital operation
Veterinary services
86400
0.39
0.70
0.89
0.05
864003
Veterinary hospital
Veterinary services
86400
0.39
0.70
0.89
0.05
0.43
864004
Veterinary surgeon
Veterinary services
86400
0.39
0.70
0.89
0.05
0.43
CHILD CARE SERVICES

871001
Child care service
Child care services
87100
0.48
0.62
0.79
0.04
0.33
871002
Child minding centre
Child care services
87100
0.48
0.62
0.79
0.04
0.33
COMMUNITY CARE SERVICES

872105
Retirement village operation without rest home or

hospital facilities
Retirement village operation (without rest

home or hospital facilities)
87210
1.31
2.47
3.15
0.07
0.57
872106
Retirement village operation with rest home or hospital

facilities
Retirement village operation (with rest home

or hospital facilities)
87211
1.31
2.47
3.15
0.07
0.57
872201
Childrens home operation
Residential care services nec
87220
1.19
2.24
2.86
0.08
0.57
872202
Crisis care accommodation operation
87220
1.19
2.24
2.86
0.08
0.57
872203
Crisis care accommodation operation (excluding

psychiatric)
87220
1.19
2.24
2.86
0.08
0.57
872204
Emergency relief agency nec
87220
1.19
2.24
2.86
0.08
0.57
872206
Residential care service nec
87220
1.19
2.24
2.86
0.08
0.57
811103
Juvenile detention centre operation
Juvenile detention centre operation
87221
0.64
1.21
1.54
0.06
0.73
872208
Residential refuge operation
Residential refuge operation
87222
0.18
0.33
0.42
0.04
0.25
872903
Adult day care centre operation
Community and non-residential care services

nec
87290
1.31
2.47
3.15
0.07
0.25
872904
Alcohol counselling service

nec
87290
1.31
2.47
3.15
0.07
0.25
mfg = manufacturing

ACC15220-2-Pr#7.indd 61
61
7/4/07 12:10:13 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
872906
Community and nonresidential care service nec

nec
87290
1.31
2.47
3.15
0.07
0.25
872907
Drug rehabilitation counselling service

nec
87290
1.31
2.47
3.15
0.07
0.25
872908
Emergency housekeeping service

nec
87290
1.31
2.47
3.15
0.07
0.25
872909
Homecare service, personal (excluding nursing)

nec
87290
1.31
2.47
3.15
0.07
0.25
872910
Homeless welfare assistance except accommodation

nec
87290
1.31
2.47
3.15
0.07
0.25
872913
Meals on wheels service

nec
87290
1.31
2.47
3.15
0.07
0.25
872902
Adoption service
Counselling services nec
87291
0.18
0.33
0.42
0.04
0.25
872911
Counselling service nec
87291
0.18
0.33
0.42
0.04
0.25
872912
Marriage guidance service
87291
0.18
0.33
0.42
0.04
0.25
872915
Welfare counselling service
87291
0.18
0.33
0.42
0.04
0.25
872917
Welfare fund raising
87291
0.18
0.33
0.42
0.04
0.25
811104
Parole or probationary service
87292
0.10
0.15
0.19
0.03
0.43
811105
Periodic detention centre operation
87292
0.10
0.15
0.19
0.03
0.43
CULTURAL AND RECREATIONAL SERVICES

FILM AND VIDEO SERVICES
911101
Film and video production
91110
0.15
0.41
0.52
0.04
0.28
911102
Motion picture editing
91110
0.15
0.41
0.52
0.04
0.28
911103
Motion picture lm or tape production
91110
0.15
0.41
0.52
0.04
0.28
911105
Television lm or tape production
91110
0.15
0.41
0.52
0.04
0.28
911201
Film and video distribution
91120
0.09
0.25
0.32
0.04
0.28
911204
Rental of lm
91120
0.09
0.25
0.32
0.04
0.28
911205
Video tape leasing excluding hire to the public by video

hire outlets
91120
0.09
0.25
0.32
0.04
0.28
911301
Cinema operation
Motion picture exhibition
91130
0.09
0.25
0.32
0.04
0.28
911302
Drivein theatre operation
Motion picture exhibition
91130
0.09
0.25
0.32
0.04
0.28
RADIO AND TELEVISION SERVICES

663005
Air trafc control system operation
Radio services
91210
0.09
0.25
0.32
0.04
0.28
912101
News collection for radio broadcasting
Radio services
91210
0.09
0.25
0.32
0.04
0.28
912102
Radio service
Radio services
91210
0.09
0.25
0.32
0.04
0.28
912103
Radio station operation
Radio services
91210
0.09
0.25
0.32
0.04
0.28
912201
News collection for television broadcasting
Television services
91220
0.09
0.25
0.32
0.04
0.28
912202
Pay TV operation
Television services
91220
0.09
0.25
0.32
0.04
0.28
912206
Free-to-air television service
Television services
91220
0.09
0.25
0.32
0.04
0.28
912207
Television station operation (free-to-air)
Television services
91220
0.09
0.25
0.32
0.04
0.28
921001
Archival service
Libraries
92100
0.32
0.58
0.74
0.05
0.28
921002
Film archive service
Libraries
92100
0.32
0.58
0.74
0.05
0.28
921003
Library service
Libraries
92100
0.32
0.58
0.74
0.05
0.28
921004
Photographic archive service
Libraries
92100
0.32
0.58
0.74
0.05
0.28
921005
Sound archive service
Libraries
92100
0.32
0.58
0.74
0.05
0.28
922001
Art museum operation
Museums
92200
0.32
0.58
0.74
0.05
0.28
922002
Historic house operation
Museums
92200
0.32
0.58
0.74
0.05
0.28
922003
Museum operation
Museums
92200
0.32
0.58
0.74
0.05
0.28
LIBRARIES
MUSEUMS
PARKS AND GARDENS

923102
Aquarium operation
Zoological and botanic gardens
92310
1.02
1.51
1.93
0.07
0.43
923103
Aviary operation
92310
1.02
1.51
1.93
0.07
0.43
923105
Zoological garden operation
92310
1.02
1.51
1.93
0.07
0.43
923101
Animal park
Recreational parks and gardens
92390
1.02
1.51
1.93
0.07
0.43
923901
National park operation
92390
1.02
1.51
1.93
0.07
0.43
mfg = manufacturing
62
ACC15220-2-Pr#7.indd 62

7/4/07 12:10:14 PM
Self-employed
ACC CU Description
CPX
Abate
RCL +
HSE
BIC Code
923902
Park and garden operation
92390
1.02
1.51
1.93
0.07
0.43
923903
Picnic ground operation
92390
1.02
1.51
1.93
0.07
0.43
923904
Recreation ground operation except sporting
92390
1.02
1.51
1.93
0.07
0.43
923905
Tourist cave operation
92390
1.02
1.51
1.93
0.07
0.43
923906
Wildlife sanctuary operation
92390
1.02
1.51
1.93
0.07
0.43
931901
Mountain guide service
92391
3.25
5.10
6.50
0.23
0.43
933001
92391
3.25
5.10
6.50
0.23
0.43
933002
Fishing guide service
92391
3.25
5.10
6.50
0.23
0.43
924102
Entertainer
Music and theatre productions
92410
0.32
0.58
0.74
0.05
0.28
924103
Musical group operation
92410
0.32
0.58
0.74
0.05
0.28
924104
Musician
92410
0.32
0.58
0.74
0.05
0.28
924105
Performing artist operation
92410
0.32
0.58
0.74
0.05
0.28
924106
Ballet company operation
92410
0.32
0.58
0.74
0.05
0.28
924107
Opera company operation
92410
0.32
0.58
0.74
0.05
0.28
924108
Orchestra operation
92410
0.32
0.58
0.74
0.05
0.28
924110
Theatrical company operation
92410
0.32
0.58
0.74
0.05
0.28
924111
Actor
92410
0.32
0.58
0.74
0.05
0.28
924201
Artist
Creative arts
92420
0.32
0.58
0.74
0.05
0.28
ACC CU
Emp
CP
CPX
ARTS
924202
Author
Creative arts
92420
0.32
0.58
0.74
0.05
0.28
924203
Cartoonist
Creative arts
92420
0.32
0.58
0.74
0.05
0.28
924204
Cartoon character design
Creative arts
92420
0.32
0.58
0.74
0.05
0.28
924205
Composer music
Creative arts
92420
0.32
0.58
0.74
0.05
0.28
924206
Creative art
Creative arts
92420
0.32
0.58
0.74
0.05
0.28
924207
Creative writer own account
Creative arts
92420
0.32
0.58
0.74
0.05
0.28
924208
Painter artist
Creative arts
92420
0.32
0.58
0.74
0.05
0.28
924209
Playwright
Creative arts
92420
0.32
0.58
0.74
0.05
0.28
924210
Poet
Creative arts
92420
0.32
0.58
0.74
0.05
0.28
924211
Sculptor
Creative arts
92420
0.32
0.58
0.74
0.05
0.28
924212
Song writer
Creative arts
92420
0.32
0.58
0.74
0.05
0.28
924213
Writer
Creative arts
92420
0.32
0.58
0.74
0.05
0.28
0.28
SERVICES TO THE ARTS

925101
Sound recording studio operation
Sound recording studios
92510
0.32
0.58
0.74
0.05
925201
Concert hall operation
Performing arts venues
92520
0.32
0.58
0.74
0.05
0.28
925202
Entertainment centre operation
92520
0.32
0.58
0.74
0.05
0.28
925203
Music hall operation excluding theatre restaurant

operation
92520
0.32
0.58
0.74
0.05
0.28
925204
Opera house operation
92520
0.32
0.58
0.74
0.05
0.28
925205
Performing art venues
92520
0.32
0.58
0.74
0.05
0.28
925206
Playhouse operation
92520
0.32
0.58
0.74
0.05
0.28
925207
Theatre operation except motion picture theatre
92520
0.32
0.58
0.74
0.05
0.28
925901
Casting agency service
Services to the arts nec
92590
0.32
0.58
0.74
0.05
0.28
925902
Costume design service
92590
0.32
0.58
0.74
0.05
0.28
925903
Event booking agent
92590
0.32
0.58
0.74
0.05
0.28
925904
Service to the arts nec
92590
0.32
0.58
0.74
0.05
0.28
925905
Set designing service
92590
0.32
0.58
0.74
0.05
0.28
925907
Theatre lighting service
92590
0.32
0.58
0.74
0.05
0.28
925908
Theatre ticket agency operation
92590
0.32
0.58
0.74
0.05
0.28
925909
Rental of theatrical equipment

equipment)
1.12
2.01
2.56
0.07
0.71
931111
Horse racing nec
Horse racing nec
93110
5.65
10.63
13.55
0.41
0.63
931113
Race horse riding nec
Horse racing nec
93110
5.65
10.63
13.55
0.41
0.63
931114
Racing stables nec
Horse racing nec
93110
5.65
10.63
13.55
0.41
0.63
931120
Race course or track operation (horse racing)
Horse racing nec
93110
5.65
10.63
13.55
0.41
0.63
SPORT
mfg = manufacturing

ACC15220-2-Pr#7.indd 63
63
7/4/07 12:10:15 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
931125
931110
Race horse training nec
Horse racing nec
Horse or dog racing club operation including national

controlling bodies
931115
Dog racing
Dog racing
931116
Race course or track operation dog racing
Dog racing
931121
Dog training for racing
Dog racing
CPX
Abate
RCL +
HSE
Emp
CP
CPX
93110
5.65
10.63
13.55
0.41
0.63
Horse or dog racing club operations, including 93111

national controlling bodies
0.89
1.67
2.13
0.08
0.63
93112
3.25
5.10
6.50
0.23
0.63
93112
3.25
5.10
6.50
0.23
0.63
93112
3.25
5.10
6.50
0.23
0.63
931117
Horse racing harness racing
93113
5.65
10.63
13.55
0.41
0.63
931118
Race course or track operation harness racing
93113
5.65
10.63
13.55
0.41
0.63
931119
Race horse driving harness racing
93113
5.65
10.63
13.55
0.41
0.63
931126
Race horse training harness racing
93113
5.65
10.63
13.55
0.41
0.63
931201
Fitness centre
Sports grounds and facilities nec
93120
0.89
1.67
2.13
0.08
0.63
931202
Gymnasium operation
93120
0.89
1.67
2.13
0.08
0.63
931203
Squash court operation
93120
0.89
1.67
2.13
0.08
0.63
931204
Tennis court operation
93120
0.89
1.67
2.13
0.08
0.63
931205
Billiard saloon operation
93120
0.89
1.67
2.13
0.08
0.63
931206
Bowling alley operation tenpin
93120
0.89
1.67
2.13
0.08
0.63
931207
Bowling green operation
93120
0.89
1.67
2.13
0.08
0.63
931209
Golf course or practice range operation nec
93120
0.89
1.67
2.13
0.08
0.63
931210
Netball court or facility operation
93120
0.89
1.67
2.13
0.08
0.63
931211
Skating rink operation
93120
0.89
1.67
2.13
0.08
0.63
931212
Speedway operation
93120
0.89
1.67
2.13
0.08
0.63
931213
Sports ground operation nec
93120
0.89
1.67
2.13
0.08
0.63
931214
Swimming pool operation
93120
0.89
1.67
2.13
0.08
0.63
931220
Race course or track operation (excluding horse or dog

racing) nec
93120
0.89
1.67
2.13
0.08
0.63
931987
Personal health and tness trainer
93120
0.89
1.67
2.13
0.08
0.63
931905
Sporting club or association community rugby
Sports and services to sports community

rugby
93170
0.89
1.67
2.13
0.08
0.63
931906
Sports administration service community rugby

rugby
93170
0.89
1.67
2.13
0.08
0.63
931907
Sports coaching service community rugby

rugby
93170
0.89
1.67
2.13
0.08
0.63
931909
Sporting club or association community rugby league

rugby league
93171
0.89
1.67
2.13
0.08
0.63
931910
Sports administration service community rugby league

rugby league
93171
0.89
1.67
2.13
0.08
0.63
931911
Sports coaching service community rugby league

rugby league
93171
0.89
1.67
2.13
0.08
0.63
931955
Sporting club or association community cricket

cricket
93174
0.89
1.67
2.13
0.08
0.63
931956
Sports administration service community cricket

cricket
93174
0.89
1.67
2.13
0.08
0.63
931957
Sports coaching service community cricket

cricket
93174
0.89
1.67
2.13
0.08
0.63
931916
Professional sports playing nec
Sports and services to sports (not elsewhere

classied professional
93175
3.25
5.10
6.50
0.23
0.63
931917
Sporting club or association professional sport nec

93175
3.25
5.10
6.50
0.23
0.63
931918
Sports administration service professional sport nec

93175
3.25
5.10
6.50
0.23
0.63
931919
Sports coaching service professional sport nec

93175
3.25
5.10
6.50
0.23
0.63
931904
Professional rugby administration coaching or playing
Sports and services to sports professional

rugby
93180
7.46
14.05
17.91
0.46
0.63
931908
Professional rugby league administration coaching or

playing

rugby league
93181
7.46
14.05
17.91
0.46
0.63
mfg = manufacturing
64
ACC15220-2-Pr#7.indd 64

7/4/07 12:10:15 PM
Self-employed
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
931216
Ski eld operation
Sports and services to sports snow skiing
93182
3.25
5.10
6.50
0.23
0.63
931217
Ski tow operation
93182
3.25
5.10
6.50
0.23
0.63
931912
Professional skiing (snow)
93182
3.25
5.10
6.50
0.23
0.63
931913
Sporting club or association skiing (snow)
93182
3.25
5.10
6.50
0.23
0.63
931914
Sports administration service skiing (snow)
93182
3.25
5.10
6.50
0.23
0.63
931915
Sports coaching service skiing (snow)
93182
3.25
5.10
6.50
0.23
0.63
931920
Professional softball, baseball playing
Sports and services to sports softball or

baseball
93184
0.89
1.67
2.13
0.08
0.63
931921
Sporting club or association softball, baseball

baseball
93184
0.89
1.67
2.13
0.08
0.63
931922
Sports administration service softball, baseball

baseball
93184
0.89
1.67
2.13
0.08
0.63
931923
Sports coaching service softball, baseball

baseball
93184
0.89
1.67
2.13
0.08
0.63
931924
Professional squash, badminton playing
Sports and services to sports squash or

badminton
93185
0.89
1.67
2.13
0.08
0.63
931925
Sporting club or association squash, badminton

badminton
93185
0.89
1.67
2.13
0.08
0.63
931926
Sports administration service squash, badminton

badminton
93185
0.89
1.67
2.13
0.08
0.63
931927
Sports coaching service squash, badminton

badminton
93185
0.89
1.67
2.13
0.08
0.63
BIC Code
931928
Professional swimming
Sports and services to sports swimming
93186
0.89
1.67
2.13
0.08
0.63
931929
Sporting club or association swimming
93186
0.89
1.67
2.13
0.08
0.63
931930
Sports administration service swimming
93186
0.89
1.67
2.13
0.08
0.63
931931
Sports coaching service swimming
93186
0.89
1.67
2.13
0.08
0.63
931932
Professional tennis playing
Sports and services to sports tennis
93187
0.89
1.67
2.13
0.08
0.63
931933
Sporting club or association tennis
93187
0.89
1.67
2.13
0.08
0.63
931934
Sports administration service tennis
93187
0.89
1.67
2.13
0.08
0.63
931935
Sports coaching service tennis
93187
0.89
1.67
2.13
0.08
0.63
931936
Professional water skiing
Sports and services to sports water skiing
93188
0.89
1.67
2.13
0.08
0.63
931937
Sporting club or association water skiing
93188
0.89
1.67
2.13
0.08
0.63
931938
Sports administration service water skiing
93188
0.89
1.67
2.13
0.08
0.63
931939
Sports coaching service water skiing
93188
0.89
1.67
2.13
0.08
0.63
931940
Sports and service to sports community sport nec
Sports and services to sports nec

community
93190
0.89
1.67
2.13
0.08
0.63
931941
Sporting club or association community sport nec

community
93190
0.89
1.67
2.13
0.08
0.63
931942
Sports administration service community sport nec

community
93190
0.89
1.67
2.13
0.08
0.63
931943
Sports coaching service community sport nec

community
93190
0.89
1.67
2.13
0.08
0.63
933003
Bungy jump operation

community
93190
0.89
1.67
2.13
0.08
0.63
931946
Professional boating, yachting
Sports and services to sports boating or

yachting
93192
0.89
1.67
2.13
0.08
0.63
931947
Sporting club or association boating, yachting

yachting
93192
0.89
1.67
2.13
0.08
0.63
931948
Sports administration service boating, yachting

yachting
93192
0.89
1.67
2.13
0.08
0.63
931949
Sports coaching service boating, yachting

yachting
93192
0.89
1.67
2.13
0.08
0.63
931950
Professional cycling
Sports and services to sports cycling
93193
0.89
1.67
2.13
0.08
0.63
931951
Sporting club or association cycling
93193
0.89
1.67
2.13
0.08
0.63
931952
Sports administration service cycling
93193
0.89
1.67
2.13
0.08
0.63
931953
Sports coaching service cycling
93193
0.89
1.67
2.13
0.08
0.63
mfg = manufacturing

ACC15220-2-Pr#7.indd 65
65
7/4/07 12:10:16 PM
Self-employed
BIC Code
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
931954
Professional cricket administration coaching or playing

cricket
93194
7.46
11.25
14.34
0.46
0.63
931958
Professional golf playing
Sports and services to sports golf
93195
0.89
1.67
2.13
0.08
0.63
931959
Sporting club or association golf
93195
0.89
1.67
2.13
0.08
0.63
931960
Sports administration service golf
93195
0.89
1.67
2.13
0.08
0.63
931961
Sports coaching service golf
93195
0.89
1.67
2.13
0.08
0.63
931962
Professional horse riding
Sporting and Recreational Equine Activities

n.e.c.
93196
3.25
6.41
8.17
0.27
0.63
931963
Sporting club or association horse riding

n.e.c.
93196
3.25
6.41
8.17
0.27
0.63
931964
Sports administration service horse riding

n.e.c.
93196
3.25
6.41
8.17
0.27
0.63
931965
Sports coaching service horse riding

n.e.c.
93196
3.25
6.41
8.17
0.27
0.63
931988
Riding school operation

n.e.c.
93196
3.25
6.41
8.17
0.27
0.63
931997
Horse trekking operation

n.e.c.
93196
3.25
6.41
8.17
0.27
0.63
931966
Professional motor cycling
Sports and services to sports motor cycling
93197
3.25
5.10
6.50
0.23
0.63
931967
Sporting club or association motor cycling
93197
3.25
5.10
6.50
0.23
0.63
931968
Sports administration service motor cycling
93197
3.25
5.10
6.50
0.23
0.63
931969
Sports coaching service motor cycling
93197
3.25
5.10
6.50
0.23
0.63
931970
Professional motor racing
Sports and services to sports motor racing
93198
3.25
5.10
6.50
0.23
0.63
931971
Sporting club or association motor racing
93198
3.25
5.10
6.50
0.23
0.63
931972
Sports administration service motor racing
93198
3.25
5.10
6.50
0.23
0.63
931973
Sports coaching service motor racing
93198
3.25
5.10
6.50
0.23
0.63
931974
Professional netball playing
Sports and services to sports netball
93199
0.89
1.67
2.13
0.08
0.63
931975
Sporting club or association netball
93199
0.89
1.67
2.13
0.08
0.63
931976
Sports administration service netball
93199
0.89
1.67
2.13
0.08
0.63
931977
Sports coaching service netball
93199
0.89
1.67
2.13
0.08
0.63
0.28
GAMBLING SERVICES
932101
Lottery agency operation
Lotteries operation
93210
0.41
0.51
0.65
0.04
932102
Lottery operation
Lotteries operation
93210
0.41
0.51
0.65
0.04
0.28
932201
Casino operation
Casinos operation
93220
0.41
0.51
0.65
0.04
0.42
932903
Totalisator agency operation
Gambling services nec
93290
0.41
0.51
0.65
0.04
0.28
932905
Football pool operation
93290
0.41
0.51
0.65
0.04
0.28
932906
93290
0.41
0.51
0.65
0.04
0.28
OTHER RECREATION SERVICES

786924
Event, recreational or promotional, management
Other recreation services
93300
0.89
1.67
2.13
0.08
0.63
933004
Amusement centre
93300
0.89
1.67
2.13
0.08
0.63
933005
Amusement park operation
93300
0.89
1.67
2.13
0.08
0.63
933006
Circus operation
93300
0.89
1.67
2.13
0.08
0.63
933007
Dance hall or studio operation
93300
0.89
1.67
2.13
0.08
0.63
933008
Merry-go-round operation
93300
0.89
1.67
2.13
0.08
0.63
933009
Railway operation by historical railway societies or as a

tourist attraction
93300
0.89
1.67
2.13
0.08
0.63
PERSONAL AND OTHER SERVICES

PERSONAL AND HOUSEHOLD GOODS HIRING
951101
Video tape, DVD and game hiring to general public
Video hire outlets
95110
0.18
0.35
0.45
0.04
0.37
951102
Rental of video tape, DVD or games
Video hire outlets
95110
0.18
0.35
0.45
0.04
0.37
951904
Bicycle hiring
Personal and household goods hiring nec
95190
0.50
0.81
1.03
0.05
0.37
951905
Camping equipment hiring
95190
0.50
0.81
1.03
0.05
0.37
951906
Costume hiring
95190
0.50
0.81
1.03
0.05
0.37
951907
Domestic appliance hiring
95190
0.50
0.81
1.03
0.05
0.37
951908
Fishing tackle hiring
95190
0.50
0.81
1.03
0.05
0.37
951909
Furniture hiring
95190
0.50
0.81
1.03
0.05
0.37
mfg = manufacturing
66
ACC15220-2-Pr#7.indd 66

7/4/07 12:10:17 PM
Self-employed
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
951910
Hobby equipment hiring
95190
0.50
0.81
1.03
0.05
0.37
951911
Household goods hiring
95190
0.50
0.81
1.03
0.05
0.37
951912
95190
0.50
0.81
1.03
0.05
0.37
BIC Code
951913
Photographic equipment hiring
95190
0.50
0.81
1.03
0.05
0.37
951915
Ski equipment hire
95190
0.50
0.81
1.03
0.05
0.37
951916
Sound reproducing equipment household hiring
95190
0.50
0.81
1.03
0.05
0.37
951917
Sporting equipment hiring
95190
0.50
0.81
1.03
0.05
0.37
0.37
951919
Television hiring
95190
0.50
0.81
1.03
0.05
951920
Toy library (nonwelfare service)
95190
0.50
0.81
1.03
0.05
0.37
951924
Rental of personal and household goods
95190
0.50
0.81
1.03
0.05
0.37
OTHER PERSONAL SERVICES

952101
Baby napkin hire service
Laundries and dry-cleaners
95210
1.24
1.90
2.42
0.08
0.73
952102
Carpet cleaning service
95210
1.24
1.90
2.42
0.08
0.73
952103
Clothes ironing service
95210
1.24
1.90
2.42
0.08
0.73
952104
Curtain cleaning service
95210
1.24
1.90
2.42
0.08
0.73
952105
Dry cleaning service, agency
95210
1.24
1.90
2.42
0.08
0.73
952106
Dyeing service
95210
1.24
1.90
2.42
0.08
0.73
952107
Laundry agency operation
95210
1.24
1.90
2.42
0.08
0.73
952108
Laundry service
95210
1.24
1.90
2.42
0.08
0.73
952109
Linen hire service
95210
1.24
1.90
2.42
0.08
0.73
952110
Self-service laundry operation
95210
1.24
1.90
2.42
0.08
0.73
952201
Photographic lm processing
Photographic lm processing
95220
0.20
0.39
0.50
0.04
0.31
952301
Commercial photography service
Photographic studios
95230
0.06
0.12
0.15
0.03
0.28
952302
Photography service except aerial photography, motion

picture production or photographic lm processing
95230
0.06
0.12
0.15
0.03
0.28
952303
Portrait photography service
95230
0.06
0.12
0.15
0.03
0.28
952304
Street photography service
95230
0.06
0.12
0.15
0.03
0.28
952305
Studio photography service
95230
0.06
0.12
0.15
0.03
0.28
952306
Video lming
95230
0.06
0.12
0.15
0.03
0.28
952401
Cemetery operation
Funeral directors, crematoria, and cemeteries
95240
0.50
0.46
0.59
0.04
0.37
952402
Crematorium operation
95240
0.50
0.46
0.59
0.04
0.37
952403
Funeral directing
95240
0.50
0.46
0.59
0.04
0.37
952404
Undertaking
95240
0.50
0.46
0.59
0.04
0.37
952501
Arboricultural service (tree doctor)
Gardening and turf management services
95250
2.15
4.04
5.15
0.16
0.61
952502
Gardening service
95250
2.15
4.04
5.15
0.16
0.61
952503
Lawn mowing service
95250
2.15
4.04
5.15
0.16
0.61
952504
Roadside and nature strip grass mowing/slashing service
95250
2.15
4.04
5.15
0.16
0.61
952505
Property maintenance service (own account) nec
95250
2.15
4.04
5.15
0.16
0.61
952506
Turf management service
95250
2.15
4.04
5.15
0.16
0.61
952601
Barber shop
Hairdressing and beauty salons
95260
0.50
0.94
1.20
0.05
0.37
952602
Beauty salon operation
95260
0.50
0.94
1.20
0.05
0.37
952603
Epilation service
95260
0.50
0.94
1.20
0.05
0.37
952604
Hairdressing service
95260
0.50
0.94
1.20
0.05
0.37
952605
Manicure service
95260
0.50
0.94
1.20
0.05
0.37
952606
Pedicure service
95260
0.50
0.94
1.20
0.05
0.37
952607
Solarium sun tanning operation
95260
0.50
0.94
1.20
0.05
0.37
952608
Sun tanning salon operation
95260
0.50
0.94
1.20
0.05
0.37
952901
Escort agency service
Personal services nec
95290
0.50
0.94
1.20
0.05
0.37
952902
Massage service nec
95290
0.50
0.94
1.20
0.05
0.37
952903
Prostitution services
95290
0.50
0.94
1.20
0.05
0.37
952904
Brothel keeping
95290
0.50
0.94
1.20
0.05
0.37
952905
Astrology service
95290
0.50
0.94
1.20
0.05
0.37
952907
Fortune telling service
95290
0.50
0.94
1.20
0.05
0.37
952909
Introduction agency service
95290
0.50
0.94
1.20
0.05
0.37
952910
Weight reducing service
95290
0.50
0.94
1.20
0.05
0.37
952911
Child minding service in the home
95290
0.50
0.94
1.20
0.05
0.37
mfg = manufacturing

ACC15220-2-Pr#7.indd 67
67
7/4/07 12:10:17 PM
Self-employed
ACC CU Description
ACC CU
Emp
CP
CPX
CPX
Abate
RCL +
HSE
952912
Chauffeur service
95290
0.50
0.94
1.20
0.05
0.37
952914
Domestic service nec on a contract or fee basis
95290
0.50
0.94
1.20
0.05
0.37
952915
Genealogy service
95290
0.50
0.94
1.20
0.05
0.37
952916
Hair restoration service cosmetic
95290
0.50
0.94
1.20
0.05
0.37
952917
Marriage celebrant
95290
0.50
0.94
1.20
0.05
0.37
952918
Personal service nec
95290
0.50
0.94
1.20
0.05
0.37
952922
Turkish bath operation
95290
0.50
0.94
1.20
0.05
0.37
952923
Tattooing and piercing service
95290
0.50
0.94
1.20
0.05
0.37
BIC Code
RELIGIOUS ORGANISATIONS
961001
Church operation
Religious organisations
96100
0.18
0.35
0.45
0.04
0.37
961002
Religious organisation operation except units mainly

engaged in the provision of goods or services which are
primary to other industries
Religious organisations
96100
0.18
0.35
0.45
0.04
0.37
INTEREST GROUPS
962101
Business association
Business and professional associations
96210
0.18
0.35
0.45
0.04
0.28
962102
Professional association
96210
0.18
0.35
0.45
0.04
0.28
962103
Trade association operation except trade union
96210
0.18
0.35
0.45
0.04
0.28
962201
Industrial union operation
Labour associations operation
96220
0.18
0.35
0.45
0.04
0.28
962202
Trade union operation
Labour associations operation
96220
0.18
0.35
0.45
0.04
0.28
962901
Automobile association operation
Interest groups nec
96290
0.18
0.35
0.45
0.04
0.28
962902
Club not licensed, for promotion of community or

sectional interest nec
Interest groups nec
96290
0.18
0.35
0.45
0.04
0.28
962903
Consumers association operation
Interest groups nec
96290
0.18
0.35
0.45
0.04
0.28
962904
Interest group nec
Interest groups nec
96290
0.18
0.35
0.45
0.04
0.28
962905
Political party operation
Interest groups nec
96290
0.18
0.35
0.45
0.04
0.28
962906
Society operation (for the promotion of community or

sectional interest) nec
Interest groups nec
96290
0.18
0.35
0.45
0.04
0.28
962907
Community based multifunctional activity nec
Community based multi-functional activities,

nec
96291
0.46
0.71
0.91
0.05
0.51
PUBLIC ORDER AND SAFETY SERVICES

963101
Police service government
Police services
96310
0.57
1.08
1.38
0.06
0.73
963102
Security or intelligence organisation operation

(government)
Police services
96310
0.57
1.08
1.38
0.06
0.73
963202
Corrective centre
Corrective centres
96320
0.64
1.21
1.54
0.06
0.73
963203
Prison operation
Corrective centres
96320
0.64
1.21
1.54
0.06
0.73
963204
Remand centre operation
Corrective centres
96320
0.64
1.21
1.54
0.06
0.73
963301
Bush re brigade service
Fire brigade services
96330
0.97
1.10
1.40
0.07
1.08
963302
Emergency service other than defence and police
96330
0.97
1.10
1.40
0.07
1.08
963303
Fire ghting service except forest
96330
0.97
1.10
1.40
0.07
1.08
963304
Fire prevention service
96330
0.97
1.10
1.40
0.07
1.08
963401
Garbage collection service
Waste collection and disposal services
96340
2.64
3.93
5.01
0.16
0.37
963402
Garbage disposal service
96340
2.64
3.93
5.01
0.16
0.37
963403
Industrial waste collection and disposal service
96340
2.64
3.93
5.01
0.16
0.37
963404
Rubbish and waste removal
96340
2.64
3.93
5.01
0.16
0.37
963405
Rubbish dump or tip operation
96340
2.64
3.93
5.01
0.16
0.37
963406
Sanitary disposal service
96340
2.64
3.93
5.01
0.16
0.37
963407
Septic tank service
96340
2.64
3.93
5.01
0.16
0.37
0.37
963408
Waste disposal service
96340
2.64
3.93
5.01
0.16
412109
Street sweeping cleaning service
Street cleaning services
96341
2.64
3.93
5.01
0.16
0.37
970001
Private household employing staff
Private households employing staff
97000
0.50
0.94
1.20
0.05
0.37
mfg = manufacturing
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ACC Business Service Centre

ACC Business Service Centre

Business industry descriptions and codes

Statistics New Zealand uses the data for statistical purposes.

Levy classication system

ACC levy collection and invoicing

ACC Business Service Centre

2007/08 ACC levy invoicing

Levy adjustment invoice

Provisional levy invoice

Invoices will be sent from June 2007.

Shareholder-employees (close companies)

Provisional levy invoice

Invoices will be sent from August 2007.

Invoices will be sent from August 2007.

ACC Business Service Centre

Calculating liable earnings

ACC Business Service Centre

When to use this guide

Completing an annual income tax return

New business returns paper based

ACC Business Service Centre

Existing business returns paper based

Registering a change of business activity with ACC

Client linking forms

ACC Business Service Centre

How to use this guide

Business Industry Description

1. Business industry code

Guidelines to determine the business industry description

Step 2 Use the activity guide

Step 3 Find the business industry description

ACC Business Service Centre

If you cant nd a business industry description

More than one appropriate description?

Is your client involved in two or more business activities?

Employers multiple classication guidelines

The business must have distinct and independent activities:

ACC Business Service Centre

Additional guidelines for selecting a business industry description

Assembly is classied as manufacture.

ACC Business Service Centre

Retailing and wholesaling

Retailing is selling to the general public.

Wholesaling is selling to businesses for resale or for use in their business.

A manufacturer who subcontracts the physical production of goods is classied as a wholesaler.

Business administrative and management services

If there is any inconsistency between this booklet and the legislation,

ACC Business Service Centre

Agriculture, Forestry and Fishing .................................................................................................................................... 14

ACC Business Service Centre

Accommodation, Cafes and Restaurants ........................................................................................................................48

ACC Business Service Centre

Levy rates table 2007/08

Business Industry Description

AGRICULTURE, FORESTRY AND FISHING

Fruit tree nursery operation

Nursery (ower, shrubs, ornamental trees) operation

Ornamental plant growing

Seedling growing nec

Vine stock nursery operation

Cut ower and ower seed growing