I have seen some massage shops listed on google maps as open. On their website NSW Fair Trading has a long list of shop types defined as Retail and Massage is not on that list. Shops selling prepared food as well as petrol stations are exempt. A retail shop seems to be a shop that sells things, as opposed to a service. I note that some Dentists and Medical Centres are open. Some busineses can apply for an exemption also. Because it is a public holiday and permanent staff get paid for taking the day off, it seems if casual staff of a small shop offering a health service might be exempt so long as the employees want to work. The law changed for 2025 such that Retail shops could not open from 1pm like they did in 2024.