Division L RENTAL, HIRING AND REAL ESTATE SERVICES
Subdivision 66 RENTAL AND HIRING SERVICES (EXCEPT REAL ESTATE)
Group 663 OTHER GOODS AND EQUIPMENT RENTAL AND HIRING
Class 6631 Heavy Machinery and Scaffolding Rental and Hiring
| This class consists of units mainly engaged in hiring, leasing or renting, without operators, heavy machinery and scaffolding (including mobile platforms) from stock physically held for the purpose. |
| Primary activities |
- Agricultural machinery rental (without operator)
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- Construction machinery rental (without operator)
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- Mining machinery rental (without operator)
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- Scaffolding rental (except erection of scaffolding)
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| Exclusions/References |
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- financial leasing of heavy machinery or scaffolding, i.e. providing finance for purchase of equipment to be leased (for its expected life or until fully depreciated) to another unit, are included in Class 6230 Non-Depository Financing;
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- renting and leasing heavy machinery with operators are included in the division where the equipment is predominantly used; and
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- hiring, leasing and renting transport equipment are included in Classes 6611 Passenger Car Rental and Hiring and 6619 Other Motor Vehicle and Transport Equipment Rental and Hiring.
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- erection of scaffolding are included in Division E Construction.
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