Division L RENTAL, HIRING AND REAL ESTATE SERVICES
Subdivision 66 RENTAL AND HIRING SERVICES (EXCEPT REAL ESTATE)
Group 661 MOTOR VEHICLE AND TRANSPORT EQUIPMENT RENTAL AND HIRING
Class 6611 Passenger Car Rental and Hiring
| This class consists of units mainly engaged in hiring, leasing or renting passenger cars without drivers. Passenger cars include station wagons and minibuses. |
| Primary activities |
- Car rental (without driver)
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| Exclusions/References |
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- hiring, leasing or renting motorcycles are included in Class 6619 Other Motor Vehicle and Transport Equipment Rental and Hiring;
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- financial leasing of passenger cars, i.e. providing finance for purchase of vehicles to be leased (for their expected life or until they are fully depreciated) to another unit, are included in Class 6230 Non-Depository Financing; and
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- hiring, leasing or renting taxi cabs or hire cars with drivers are included in Class 4623 Taxi and Other Road Transport.
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