CU 45390 — Hardware goods wholesaling (not elsewhere classified)
ACC files this unit under Wholesale Trade, in the group “Timber and Hardware Goods Wholesaling”, in levy risk group 345.
The work this unit covers
- Abrasive wholesaling (except abrasive cleansers)
- Awning wholesaling (except textile)
- Brick wholesaling
- Builders’ hardware dealing (wholesaling) (not elsewhere classified)
- Building material dealing (wholesaling) (not elsewhere classified)
- Building paper and paper board wholesaling
- Cement wholesaling
- Clothes hoist wholesaling
- Door or window wholesaling
- Earthenware good wholesaling
- Fence post wholesaling (except timber)
- Fencing wire wholesaling
- Galvanised iron product wholesaling
- Garden tool wholesaling
- Hand tool wholesaling (including power operated)
- Insulating material wholesaling
- Kitchen and bathroom cabinet and wardrobe dealing
- Lock wholesaling
- Mineral turpentine wholesaling
- Paint wholesaling
- Plaster wholesaling
- Plastic decorative laminated sheet wholesaling
- Plastic wood wholesaling
- Reinforcing wire wholesaling
- Roller shutter wholesaling
- Roofing material wholesaling
- Sand wholesaling
- Screening wire wholesaling
- Screens, window, wholesaling
- Stain wholesaling
- Stonecutter’s tool wholesaling
- Swimming pool, below ground fibreglass, wholesaling
- Tile, ceramic, wholesaling
- Wall or ceiling board wholesaling
- Wallpaper wholesaling
- Wire netting wholesaling
- Wire or cable wholesaling (except electric cable)
- Woodworking tool wholesaling
Levy rate, 2026-27
| Employer / self-employed (CoverPlus) | $0.48 per $100 of liable earnings |
|---|---|
| Experience Rating programme rate | $0.51456 |
| CoverPlus Extra (standard) | $0.68 |
| CoverPlus Extra (lower weekly compensation) | $0.62 |
| At the 2026-27 maximum liable income ($156,641) | $752 a year |
Per $100 of liable earnings, GST-exclusive, as ACC publishes them; the Working Safer and Earners' levies are separate flat levies and are not included.
Rate history
| Levy year | Rate per $100 | Change |
|---|---|---|
| 2024-25 | $0.48 | — |
| 2025-26 | $0.48 | −$0 |
| 2026-27 | $0.48 | −$0 |
Commonly confused with
CU 45310 — Timber wholesaling
Timber wholesaling is timber, plywood and veneer specifically. This unit is the catch-all for hardware goods — builders' hardware, bricks, abrasives, awnings other than textile. A merchant selling both is not automatically in one or the other.
$0.48 against $1.45: $0.97 apart, CU 45310 dearer , $1,519 a year at the ceiling.
CU 46150 — Electrical and electronic goods wholesaling (not elsewhere classified)
Electrical and electronic goods wholesaling covers electrical air conditioning equipment, alarm systems, batteries and similar. Hardware wholesaling covers builders' hardware and building materials. A hardware merchant carrying some electrical stock has not become an electrical wholesaler.
$0.48 against $0.16: $0.32 apart, CU 45390 dearer , $501 a year at the ceiling.
BIC codes that map here
ACC assessors work from Business Industry Classification codes. These are the codes that land on CU 45390:
| F333905 | Builder hardware dealing |
|---|---|
| F333910 | Building supplies wholesaling |
| F333915 | Garden tool wholesaling |
| F333920 | Hand tool wholesaling – including power operated |
| F333925 | Household good wholesaling nec |
| F333930 | Landscaping supplies – wholesaling |
| F333935 | Paint wholesaling |
| F333940 | Spa pool and hot tub wholesaling |
| F333945 | Swimming pool wholesaling – fibreglass – below ground |
| F333950 | Tiles – floor – wholesaling |
| F333955 | Wallpaper wholesaling |
| F333960 | Woodworking tool wholesaling |
Changing a BIC code takes two agencies, not one.
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Run the ACC levy checkSource: ACC Levy Guidebook 2026-27. Extracted 2026-08-06. Maximum liable income from ACC — calculate your levies. All 537 classification units.