Group | Class | Subclass | Item | Title |
| | | | |
|
821 | | | | Legal services |
|
| 8210 | 82100 | | Legal services |
| | | 82100.05 | Administrative/constitutional legal services |
| | | | This item includes: |
| | | | - provision of services such as litigation, arbitration and mediation by a qualified legal practitioner in the field of administrative/constitutional law |
| | | 82100.10 | Banking and finance legal services |
| | | | This item includes: |
| | | | - provision of services such as litigation, arbitration and mediation by a qualified legal practitioner in the field of banking and finance law |
| | | 82100.15 | Commercial legal services |
| | | | This item includes: |
| | | | - provision of services such as litigation, arbitration and mediation by a qualified legal practitioner in the field of commercial law |
| | | 82100.20 | Criminal legal services |
| | | | This item includes: |
| | | | - provision of services such as litigation, arbitration and mediation by a qualified legal practitioner in the field of criminal law |
| | | 82100.25 | Environmental legal services |
| | | | This item includes: |
| | | | - provision of services such as litigation, arbitration and mediation by a qualified legal practitioner in the field of environmental law |
| | | 82100.30 | Family legal services |
| | | | This item includes: |
| | | | - provision of services such as litigation, arbitration and mediation by a qualified legal practitioner in the field of family law |
| | | 82100.35 | Industrial relations legal services |
| | | | This item includes: |
| | | | - provision of services such as litigation, arbitration and mediation by a qualified legal practitioner in the field of industrial relations law |
| | | 82100.40 | Intellectual property legal services |
| | | | This item includes: |
| | | | - provision of services such as litigation, arbitration and mediation by a qualified legal practitioner in the field of intellectual property law |
| | | 82100.45 | Personal injury legal services |
| | | 82100.45.10 | Motor vehicle legal services |
| | | | This item includes: |
| | | | - provision of services such as litigation, arbitration and mediation by a qualified legal practitioner in the field of motor vehicle law |
| | | 82100.45.20 | Worker's compensation legal services |
| | | | This item includes: |
| | | | - provision of services such as litigation, arbitration and mediation by a qualified legal practitioner in the field of worker's compensation law |
| | | 82100.45.90 | Other personal injury legal services |
| | | | This item includes: |
| | | | - provision of services such as litigation, arbitration and mediation by a qualified legal practitioner in the field of other personal injury law |
| | | 82100.50 | Property legal services |
| | | 82100.50.10 | Conveyancing (transfer of property titles) |
| | | | This item includes: |
| | | | - services related to the branch of legal practice that consists of examining titles, giving opinions as to their validity, and preparing deeds, etc., for the transfer of property from one person to another |
| | | | - provision of services such as litigation, arbitration and mediation by a qualified legal practitioner in the field of conveyancing |
| | | 82100.50.20 | Native title legal services |
| | | | This item includes: |
| | | | - provision of services such as litigation, arbitration and mediation by a qualified legal practitioner in the field of native title law |
| | | 82100.50.90 | Other property legal services (including mortgages, leases) |
| | | | This item includes: |
| | | | - provision of services such as litigation, arbitration and mediation by a qualified legal practitioner in the field of other property law |
| | | 82100.55 | Wills, probate and estate legal services |
| | | | This item includes: |
| | | | - services related to the legal declaration of a person's wishes as to the disposition of his or her (real) property, etc., after his or her death, usually in writing, and either signed by the testator and attested by witnesses or, in Scotland, holographic |
| | | | - services related to the official proving of a will as authentic or valid |
| | | | - provision of services such as litigation, arbitration and mediation by a qualified legal practitioner in the field of wills, probate and estate law |
| | | 82100.90 | Other legal services n.e.c. |
| | | | This item includes: |
| | | | - provision of other legal services n.e.c. |
|
822 | | | | Accounting, financial auditing and book-keeping services |
|
| 8221 | | | Accounting and financial auditing services |
| | 82211 | | Financial auditing services |
| | | 82211.00 | Financial auditing services |
| | | | This item includes: |
| | | | - examination services for the accounting records and other supporting evidence of an organisation for the purpose of expressing an opinion as to whether financial statements of the organisation present fairly its position as at a given date and results of its operations for the period ending on that date, in accordance with generally accepted accounting principles |
| | 82212 | | Accounting review services |
| | | 82212.00 | Accounting review services |
| | | | This item includes: |
| | | | - reviewing services for annual and interim financial statements and other accounting information. The scope of a review is less than that of an audit, and the level of assurance provided is thus lower |
| | 82213 | | Compilation of financial statements services |
| | | 82213.00 | Compilation of financial statements services |
| | | | This item includes: |
| | | | - compilation services for financial statements from information provided by the client. No assurances regarding the accuracy of the resulting statements are provided |
| | | | - preparation services for business tax returns, when provided as a package with the preparation of financial statements for a single fee, classified here |
| | | | - compilation of income statements, balance sheets etc. |
| | | | - analysis of balance sheets, etc. |
| | | | This item does not include: |
| | | | - business tax preparation services, when provided as separate services, cf. 82320 |
| | 82219 | | Other accounting services |
| | | 82219.00 | Other accounting services |
| | | | This item includes: |
| | | | - other accounting services such as attestations, valuations, preparation services for pro forma statements, etc. |
| 8222 | 82220 | | Book-keeping services, except tax returns |
| | | 82220.00 | Book-keeping services, except tax returns |
| | | | This item includes: |
| | | | - book-keeping services consisting in classifying and recording business transactions in terms of money or some unit of measurement in the books of account |
| | | | This item does not include: |
| | | | - book-keeping services related to tax returns, cf. 823 |
| | | | - payroll services, including payroll computation and ledgers, cf. 85990.90 |
|
823 | | | | Advisory services related to taxation |
|
| 8231 | 82310 | | Corporate tax planning and consulting services |
| | | 82310.00 | Corporate tax planning and consulting services |
| | | | This item includes: |
| | | | - corporate tax planning and consulting services |
| 8232 | 82320 | | Corporate tax preparation and review services |
| | | 82320.00 | Corporate tax preparation and review services |
| | | | This item includes: |
| | | | - preparation of returns for all kinds of corporate taxes (e.g. VAT) |
| 8233 | 82330 | | Individual tax preparation and planning services |
| | | 82330.00 | Individual tax preparation and planning services |
| | | | This item includes: |
| | | | - tax preparation and planning services for unincorporated business |
| | | | - tax preparation and planning services for individuals |
|
824 | | | | Insolvency and receivership services |
|
| 8240 | 82400 | | Insolvency and receivership services |
| | | 82400.10 | Insolvency services |
| | | | This item includes: |
| | | | - providing advice and assistance to the management and/or creditors of insolvent businesses, and insolvent or bankrupt individuals |
| | | 82400.20 | Receivership services |
| | | | This item includes: |
| | | | - acting as receiver and/or liquidator for businesses and trustee and/or assignee for bankrupt individuals |