Section 195 — Injury Prevention, Rehabilitation, and Compensation Act 2001: Classification of industries or risk

195 Classification of industries or risk (1) The Corporation must classify an employer and a self-employed person in an industry or risk class that most accurately describes their activity, being an industry or risk class set out in regulations made under this Act for the purposes of setting levies payable under section 193 . (2) If an employer is engaged in 2 or more activities, the Corporation must classify all the employer's employees in the classification unit for whichever of those activities attracts the highest levy rate under the regulations. (3) Despite subsection (2) , the Corporation may classify an employer's employees in separate classification units for different activities if the employer meets the threshold (if any) specified in regulations and if— (a) the employer so requests; and (b) the employer is engaged in 2 or more distinct and independent activities; and (c) each of those activities provides services or products to external customers in such a way that each activity could, without adaptation, continue on its own without the other activities; and (d) accounting records are maintained by the employer to the satisfaction of the Corporation that— (i) demonstrate the separate management and operation of each activity; and (ii) allocate to each activity the earnings of employees engaged solely in that activity. (4) Regulations made under this Act must prescribe a levy for each industry or risk class defined under subsection (1) . (5) The Corporation must decide which industry or risk class is appropriate in relation to any employer or self-employed person by whom a levy is payable, and section 239 applies if the classes defined by the regulations do not specifically cover a particular activity. (6) The Corporation must separately account for the amounts collected from each industry or risk class under section 193 and the amounts expended for the purposes of section 192(5) in respect of employers or self-employed persons within each industry or risk class. (7) If costs relating to a particular claim are attributable to more than 1 industry or risk class, the Corporation must apportion those costs in a way that reasonably represents the relative costs to each of those industry or risk classes. (8) Nothing in this section prevents the Corporation from making arrangements to enable employers and self-employed persons to carry out self-assessments for the purposes of this section. Compare: 1998 No 114 s 306; SR 1999/385 r 4 Subsection (3) was amended, as from 22 October 2003, by section 6 Injury Prevention, Rehabilitation, and Compensation Amendment Act (No 2) 2003 (2003 No 80) by inserting the words “ (if any) ” after the word “ threshold ” .