A group of young children have been caught deliberately coughing on a shop attendant during a "disgusting" incident at a repair store in Melbourne.

Footage shows the boys and girls blatantly ignoring social distancing and hygiene rules while deliberately coughing and spluttering on the worker.

Shop attendant Paullie told 9news.com.au the children approached her pretending to need a phone repaired last week.

She said them to stop, and started filming when they refused to listen.

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Kids have been caught coughing on a shop attendant in an alleged deliberate COVID-19 incident. Photo / Nine
Kids have been caught coughing on a shop attendant in an alleged deliberate COVID-19 incident. Photo / Nine

"They were just laughing at me and coughing. I was really scared," she said.

The group could be heard coughing loudly and in the direction of the shop attendant, as well as spluttering during their disgusting attack.

The incident has since left the shop attendant nervous.

Viewers have since hit out at the group's behaviour, with some suggesting police action needs to be taken.

"I am disgusted and saddened that these kids have done this I honestly can't believe it," one said.

"This kind of behaviour needs to be stopped. It is already a highly stressful time for everyone without disgusting cruel behaviour like this," another wrote.

A third added: "I'm hoping this video reaches the parents of these children as I'm sure they won't be impressed with their kids terrorising people like this."

When does New Zealand's Covid-19 lockdown start?

The lockdown will start at 11.59pm on Wednesday. That's when the coronavirus alert level will rise to 4 because two cases of Covid-19 have been identified as community transmission.

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What should I do before the lockdown?

Firstly, don't panic. You will still be able to go to the supermarket where there will always be food.

All of Government Controller John Ombler, who heads the lockdown taskforce, said the supply chain will stay operational.

But you should prepare and start making arrangements.

This includes making plans with your families and loved ones, getting contact details within your community and thinking about how you'll make it through the lockdown.

You should already know if you're able to work from home.

If you're in a different part of the country, you should make immediate arrangements to get home.

Can I still go outside?

Yes. You can still go to the supermarket, go for a walk, exercise and take the children to the park or the dog for a walk.

But you won't be able to interact with people outside of your self-isolation group.

For example, you can take your children to the beach but they shouldn't play with other children.

The goal of the lockdown is to limit the spread of the virus and if you're looking for exceptions to the rule, you've missed the point of it and means other New Zealanders would die, said Ombler.

It could also mean New Zealand stays in lockdown for longer than four weeks, said Ardern.

"If you hang out with that friend at a park or see that family member for lunch, you risk spreading Covid-19 and extending everyone's time in level 4."

At the end of the four weeks, the Government will assess the risk and community spread and decide if it's safe to drop the level to 3.

Covid19.govt.nz: The Government's official Covid-19 advisory website