18 The ANZSPC follows the structure of the CPC2 to its Group (three-digit) level, with a only a few exceptions14. Most exceptions are either aggregations or disaggregations of CPC Groups, resulting from significant user requirements or local data supply problems. Other exceptions anticipate structural changes to the next version of the CPC arising from current research15. In a few cases, minor changes to headings have been made, though these do not affect the scope of the Groups concerned16.
19 Harmonisation between Australia and New Zealand has been achieved at the Subclass (five - digit) level with only two exceptions. Group 531 Buildings differs in its treatment between the two countries due to local user requirements such that harmonisation is only possible at the Group (three-digit) level. Below this level the individual countries diverge.
20 Harmonisation between Australia and New Zealand of Division 81 Research and Development Services was not possible because of different user requirements in each country. The Australian structure detailed in the body of the classification corresponds to the CPCV1.0 to the Class (four-digit) level. The detailed levels are based on the Research Fields, Courses and Disciplines (RFCD) Classification contained in the Australian Standards Research Classification (ASRC)17. The NZ structure, is available as an Annex and is based on the purpose of the research being undertaken.
21 The first five levels (1 digit per level) of the classification represent, with a few exceptions detailed above, the Section, Division, Group, Class and Subclass level of the CPC. Further levels (up to three levels of two digits each) of the classification represent the local Australian and New Zealand levels of the classification. These levels may or may not equate to CPC Classes or Subclasses and are generally referred to as items.
22 The layout of the classification is illustrated in the following example where 7 is the Section, 72 is the Division, 722 is the Group, 7222 is the Class, 72222 is the Subclass and 72222.10, 72222.20 and 72222.90 are items.
| ANZSPC | DESCRIPTION |
| 7 | FINANCIAL AND RELATED SERVICES; REAL ESTATE SERVICES; AND RENTAL AND LEASING SERVICES |
| 72 | REAL ESTATE SERVICES |
| 722 | Real estate services on a fee or contract basis |
| 7222 | Buildings and associated land sales on a fee or contract basis |
| 72222 | Non-residential buildings and associated land sales on a fee or contract basis |
| 72222.10 | Commercial/industrial/retail buildings and associated land sales on a fee or contract basis |
| 72222.20 | Rural non-residential buildings and associated land sales on a fee or contract basis |
| 72222.90 | Other non-residential buildings and associated land sales on a fee or contract basis |
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