Professional Documents
Culture Documents
Business
NAT 1827-6.2011
AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA, 2011 You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
INTRODUCTION
HOW TO USE THIS BOOKLET
An accurate description of the taxpayers main business activity and its five-digit code must be shown at the correct items on relevant tax returns and schedules. The industry description and code should relate to the activity from which the business derived the highest gross income or incurred the smallest loss. Business industry codes 2011 contains two code lists the first is alphabetical and starts on page 1; the second is numeric and starts on page 21. Select the most appropriate code to enter on your tax return. Do this by searching under keywords that describe the taxpayers main business activity. For example: n Abalone fishing search under the keyword abalone to find code 04191 n Black coal mining search under the keyword coal to find code 06000 n House painting search under the keyword painting to find Painting of buildings or other structures code 32440 Once you have identified the most appropriate code from the list, enter it at the correct item and corresponding label of the tax return and/or schedule. Show all numbers in the code, including any leading zeros. If a code cannot be selected using the alphabetic list, your second option is to use the numeric list. Here you need to search for the main business activity of the taxpayer under broad business category headings. For example, if the taxpayers main business activity is trawling for tuna, you would search under headings related to this type of business. In this case, the best heading would be Fishing. Under this heading an appropriate entry Trawling for fin fish, code 04140, will be found. This code should then be entered at the correct item and corresponding label on the tax return. Only use codes from Business industry codes 2011, and take care to describe your business activity as accurately as possible. An incorrect code may result in clients not receiving necessary service or material from the ATO, or could lead to incorrect targeting of compliance activities.
CONTENTS
Alphabetical index of industries A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Special section assessments Nil company tax returns ATO use only Page 1 1 2 4 5 6 7 8 8 9 9 9 10 11 11 12 14 14 14 17 18 18 19 19 19 20 20 20 20 Hierarchical index of industries Agriculture, forestry and fishing Mining Manufacturing Electricity, gas, water and waste services Construction Wholesale trade Retail trade Accommodation and food services Transport, postal and warehousing Information media and telecommunications Financial and insurance services Rental, hiring and real estate services Professional, scientific and technical services Administrative and support services Public administration and safety Education and training Health care and social assistance Arts and recreation services Other services ATO use only Page 21 22 22 29 29 30 32 34 34 35 36 36 37 38 38 39 39 40 41 42
ii
Code
04191 11110 11120 32990 20900 63220 86012 86011 69320 69320 18110 20900 90021 90021 90021 64200 85391 19150 33230 87900 87900 42793 69400 69400 69310 85910 05290 05290 05290 05290 69220 69220 31010 22390 09190 01420 01990 01910 01410 33230 66310 24610 34110 69100 05290 94210 42210
Code
32330 24520 49001 23940 66190 23940 23940 45130 49009 49009 46220 52200 52200 32340 24290 15230 87900 85129 01390 21310 33221 08020 21420 21320 85910 18110 22990 91310 66390 24690 91310 43109 85121 69700 11920 89210 42794 42110 25110 38000 42732 30190 67110 01930 01340 01350 02019 22990 89210
Code
Architect 69210 Architectural services 69210 Archival service 60100 Armoured car service 77120 Art dealers 42792 Art gallery operation retail 42792 Art pottery mfg 20290 Art school operation 82120 Artificial insemination service 05290 Artificial limbs, eyes, etc mfg 24120 Artist 90029 Artists supplies retailing 42720 Artists supplies wholesaling 37390 Artwork preparation service 16120 Asbestos removal service 29220 Asphalt surfacing 31010 Assay service 69250 Astrology service 95391 Auctioning service furniture, second-hand goods 38000 Auctioning service livestock 38000 Auctioning service real estate 67200 Auctioning service used motor vehicles 38000 Auctioning service nec 38000 Auditing service 69320 Author 90029 Auto parts recyclers 35050 Auto-electrical services 94110 Automatic electrical door maintenance 32320 Automobile association operation 95599 Automotive crash repairs 94129 Automotive mechanical repairs electrical repairs 94110 Automotive mechanical repairs general repairs 94199 Automotive mobile phone installation 94110 Automotive servicing electrical repairs 94110 Automotive servicing general mechanical repairs 94199 Aviary operation 89210 Aviation consultancy service 52200 Avocado growing 01390 Awnings installation or repair 32390 Awnings mfg fibreglass 19190 Awnings mfg metal 22990 Awnings mfg textile 13330 Awnings retailing 42110
B
Babies wear retailing Baby foods mfg milk based Baby foods, canned or bottled mfg except milk based Baby napkins hire service Baby napkins mfg disposable Badge mfg cloth 42510 11330 11400 95310 15240 13340
Code
25910 52910 13200 15220 19110 13330 37110 37360 41290 11710 24690 11740 90010 82120 01390 42711 62210 45200 24410 42210 95110 14110 22390 14990 69310 91122 42310 33320 22990 20290 24390 39211 35040 08020 24990 95110 25130 25110 25110 42110 37310 01440 01420 01450 01430 01930 12120 36061 01330 42410 66390 23990
Code
32990 91139 25920 92099 24110 01990 11920 04200 11730 41290 33210 21210 13330 13330 13330 32120 32390 22990 13330 42110 44000 95399 23920 48200 42450 69230 42450 23120 22310 53090 43109 43109 16120 69320 92091 54130 42442 37350 13520 20100 19120 29220 24690 91139 31099 91139 94191 05290 22930 11710 41290 41290 12120
Code
94290 24690 32220 33390 20210 20340 20290 42510 31010 24220 67200 25990 04200 33390 69230 33390 62220 14130 30110 30200 30190 67110 24320 32340 24290 14910 23120 35020 66190 46210 46220 77130 95510 81019 69629 24219 34990 24219 69629 69629 36020 41211 11330 01990
C
Cabinet making, joinery except furniture and on-site fabrication of built-in furniture or other joinery Cabinet making, joinery furniture 14920 25110
Code
32420 50100 31099 45110 11720 41290 16120 24110 42210 23120 66190 66390 42410 44000 31099 18510 05290 22930 33221 13330 39219 23190 39110 46239 66110 23110 95330 94110 94110 94199 94129 23120 39211 39130 66190 44000 15100 13400 77120 24690 14920 25110 32420 95310 32430 42120 13310 90029
Code
90029 92010 72110 21210 21410 01990 45130 20310 32410 33390 95200 62100 75100 33390 20290 20290 20290 11620 36090 01490 33120 50100 25110 33229 87900 46210 46220 52999 11330 69250 69230 18990 33230 42711 01350 01710 45120 23190 87100 87100 95393 86090 73110 20290 42130 37330 36090 14940 85399 85340 18130 11820 22930
Code
95400 11400 12200 55130 90010 01360 31099 31010 69230 64200 95391 09190 20290 33230 73110 85310 85110 85391 24190 42799 32990 22990 95310 13510 42510 13510 13510 13510 13510 13510 13510 42510 37120 45301 95599 45302 91140 82110 52120 06000 06000 17090 42799 33229 01390 01590 11990 45110 42733 53090
Code
72930 06000 06000 69240 69910 16110 35020 75400 64110 75100
Code
52120 52999 15210 15210 18410 72120 99070 86011 69310 69310 11500 42130 42210 53090 08030 21330 22400 12110 36090 42120 69610 62400 82199 18520 43101 43101 42712 37200 43201 90029 66390 25910 37320 05210 01520 51020 75400 04112 42799 04111 90029 72930 64190 62230 95200
Code
58010 85990 16200 42420 90029 24219 24211 70000 94220 70000 42220 16200 16200 59210 81011 34920 24211 90030 20330 20340 32210 11820 41290 36090 99060 66310 09190 69230 75520 85129 72930 95599 85320 24110 66190
Cricketer professional 91123 Crime scene cleaning service 73110 Crisis care accommodation operation 86090 Crockery mfg 20290 Crockery retailing 42130 Crocodile farming 01990 Crocodile hunting 04200 Crop dusting service aerial 05290 Crop harvesting service 05290 Crude oil wholesaling 33210 Crude petroleum wholesaling 33210 Cruise operation river, harbour or lake, with or without restaurant facilities 50100 Crustacean processed mfg 11200 Crustacean breeding or farming except lobsters 02039 Crustacean wholesaling 36040 Crystal glass mfg 20100 Curriculum education advisory services 82200 Curtain cleaning service 95310 Curtain making 13330 Curtains installing 32390 Curtains retailing 42140 Cushions mfg 13330 Custom tailoring mens and boys wear 13510 Custom tailoring womens and girls wear 13510 Customs agency service 52910 Cutlery mfg 22990
D
Dairy cattle farming Dairy herd testing Dairy products mfg nec Dairy products wholesaling Dams construction Dance hall or studio operation Data entry service Data processing service Datacasting service provision Debt collecting service Deer breeding, farming Defence forces operation and administration Delicatessens Delivery service road Demolition of buildings or other structures Dental amalgams mfg Dental hospital operation Dental instruments or equipment mfg Dental surgeon Dentures fabrication Deodorant mfg Department store operation 01600 05290 11330 36030 31099 91390 59210 59210 58020 72930 01800 76000 41290 46100 32120 24120 85310 24120 85310 24120 18520 42600
Code
Code
95399 14920 11720 69210 32310 82120 69230 31099 13510 13510 42140 42740 32990 24630 24620 24630 55130 82199 82199 01590 85990 87900 42711 37200 37200 42290 24690 34190 95310 18110 23910 01710 22400 22400 13340 18130 18120 33230
Code
34940 24290 24390 32320 34940 69230 24390 34940 31099 34940 94110 32320 26300 24190 26200 69230 34940 34930 32390 24910 82199 59100 75520 87900 77130 72110 22930 85310 40000 94199 69230 69230 69100 69220 24990 22930 34940 77120 69629 90021 90030 69621 69621 95110
Dermatologist 85123 Desktop publishing service 72920 Detective agency service 77120 Detergent mfg 18510 Detergents wholesaling 37200 Development bank operation 62210 Diagnostic apparatus mfg 24120 Diamond cutting 25910 Diamond mining 09901 Diesel engines mfg nec 24990 Diesel oil retailing 40000 Diesel oil wholesaling 33210 Dietitian 85399 Dingo hunting or trapping 04200 Dip mfg animal 18320 Direct marketing services advertising direct mail 69400 Direct selling cosmetics, perfumes and toiletries 43101 Direct selling jewellery 43102 Direct selling nec 43109 Directory and mailing list publishing 54140 Discount store operation 42799 Dishwashing machines mfg household 24410 Disinfectant mfg 18510 Display and notice boards wholesaling 34990 Display models mfg metal 22990 Display models mfg plaster 20320 Disposal stores new goods 42733 Distillate retailing 40000 Distillate wholesaling 33210 Distilling and beverage equipment mfg 24690 Distilling equipment wholesaling 34190 Dive boat tours coastal waters 50100 Dive boat tours inland waters 50100 Divers commercial, salvage 52190 Dog breeding 01990 Dog obedience training 95399 Dog training for racing 91291 Dog training for farm work 05290 Dolls retailing 42430 Domestic household cleaning service except carpets, rugs, drapes, curtains or other soft furnishings 73110 Domestic appliance hiring 66390 Domestic appliance retailing catalogue selling (commission based) 43209 Domestic appliance retailing catalogue selling (except commission based) 43109 Domestic appliance retailing direct selling (commission based) 43209 Domestic appliance retailing direct selling (except commission based) 43109 Domestic appliance retailing via internet 43109 Domestic government representation 75510
nec means not elsewhere classified. mfg means manufacturing.
BUSINESS INDUSTRY CODES 2011
E
Earthmoving equipment operation training Earthmoving machinery mfg Earthmoving plant hire with operators Earthmoving services Eastern foods retailing Eastern foods wholesaling Education nec Educational workshops or seminars Egg and egg products wholesaling Egg farm operation 81019 24620 32920 32120 41290 36090 82199 82199 36090 01720
Code
32390 24910 95340 72990 32120 72110 64190 32120 18920 52910 84010 85320
Code
62300 94290 77130 77130 63220 77130 34990 32340 22990 22990 42410 32390 32390 03020 42799 37390 18920 42799 63300 45120 02039 11200 02039 11200 11200 13320 41212 36040 04199 04130 04192 66390 25920 42410 04140 91110 13330 30190 67110 11990 32430 19200 13310 42120 37310 20340 32430 37310 32420 42740 33190 11610 11610
Code
24690 01150 01140 20290 20340 42740 33190 18320 85110 82191 32390 01590 11920 11990 11990 24690 24690 34190 69100 24410 36090 92099 91124 32210 13520 94910 42520 37120 69250 05100 05100 05100 03010 24630 34190 22100 21410 24910 32420 95391 26110 13510 42510 32210 50100 14990 24410 52999
F
Fabricated metal products mfg nec Fabricated structural steel mfg ready-made parts for structures Fabrics mfg cotton Fabrics mfg embroidered Fabrics mfg synthetic Fabrics mfg wool Fabrics mfg nec Fabrics, textile retailing Farm animals and bloodstock leasing Farm irrigation service Farm produce or supplies wholesaling Farrier service Fashion design service Fashion ware retailing Fast food retailing Federal government administration Feed wholesaling Fence construction except agricultural Ferry service Fertiliser mfg Fertiliser retailing Fertiliser spreading aerial Fertiliser spreading except aerial Fertiliser wholesaling Fibreglass fabrics mfg Fibreglass products mfg nec Fig growing Filler or putty mfg Film and video distribution Film and video production Film and video tape royalties section 136A ITAA 1936, derived by non-residents Film archive service Film mfg plastic Film wholesaling photographic Finance company operation Financial asset broking service Financial service nec
nec means not elsewhere classified. mfg means manufacturing.
6
22990 22210 13120 13340 13130 13120 13340 42140 66200 05290 33190 05290 69240 42510 45120 75100 33190 32910 48100 18310 42320 05290 05290 33230 13130 19190 01390 19160 55120 55110 99030 60100 19110 34990 62290 64110 64190
Code
22310 52920 52920 52120 50290 48100 49001 47100 48100 49009 49009 02039 62400 11400 11400 36050 12110 11400 11400 05290 11400 41220 01120 01110 27000 33210 72990 63210 95200 42510 04200 01990 31099 24390 24990 34990 25120 66390 25120 25110
Code
25190 25190 46100 42110 53090 37310 37310 42510 37120
Code
22230 22290 23190 25910 09903 20900 37320 95399 32990 63220 36010 85110 41100 42799 69250 42799 01590 22210 20100 42130 37330 32450 19150 01990 05220 91310 39120 08040 22930 21390 33229 25910 31099 91139 25920 42410 37340 01710 41290 53010 52120 53010 53010 01490 09190 01310 69240 09110
G
Galvanised iron products dealing 33390 Gambling services nec 92099 Game bird farming 01710 Game fishing tours coastal waters 50100 Games retailing 42430 Gaol operation 77140 Garage doors mfg aluminium 22230 Garage doors mfg metal except aluminium 22290 Garages prefabricated metal mfg 22220 Garages prefabricated wood mfg 14910 Garbage bags mfg plastic 19110 Garbage bins mfg plastic 19110 Garbage cans mfg metal 22390 Garbage collection service 29110 Garbage disposal service 29210 Garden drainage systems installation 32910 Garden ornaments retailing 42320 Garden sprinkler systems installation except irrigation systems 32910 Garden supplies retailing nec 42320 Garden tools mfg except power operated 22990 Garden tools retailing 42310 Garden tools wholesaling 33390 Gardening service nec 73130 Gas natural exploration on contract 10112 Gas natural exploration own account 10111 Gas natural extraction 07000 Gas appliance repair 94210 Gas cylinders mfg 22310 Gas engines mfg except agricultural or motor vehicle 24990 Gas hauling by road 46100 Gas heating appliances household mfg 24490 Gas heating appliances household retailing 42210 Gas or fuel oil mfg 17010 Gas plumbing 32310 Gas stoves mfg household 24410 Gas, natural, distribution through mains system 27000 Gases industrial wholesaling except liquefied petroleum gas 33230 Gases mfg industrial 18110 Gasoline refining or blending 17010
Code
41220 15230 42799 91291 41100 36090 41100 44000 22990 42410 32310 22240 42410 37340 91110 85124
Code
Code
22100 66190 91292 05290 19190 19200 13400 86090 84010 32310 33320 44000 45200 30200 73110 30110 32440 24490 94210 42210 34940 37330 42210 42210 66390 63220 42210 37110 42210 42140 42210 30110 67110 04200 26120 85391 85399
H
Haberdashery retailing Haberdashery wholesaling Haematologist services Hair brushes mfg Hair care products mfg Hair driers mfg electric except household Hair driers mfg electric household Hair restoration service cosmetic Hair restoration service except by registered medical practitioner or cosmetic Hairdressers equipment wholesaling Hairdressing service Ham mfg Hamburgers mfg precooked Hamburgers retailing Hand tools mfg nec except pneumatic or power operated Hand tools nec mfg pneumatic or power operated Hand tools wholesaling including power operated Handbags mfg Handbags retailing Handyman services Handyman services household repairs excluding cleaning, gardening or trade services elsewhere classified Hang glider mfg Harbour services nec Harbour works construction except buildings Hardboard mfg Hardware retailing domestic Hardware wholesaling domestic Harness mfg Hats mfg Hay cutting, baling or pressing
nec means not elsewhere classified. mfg means manufacturing.
8
42140 37110 85129 25990 18520 24390 24490 95110 85129 34990 95110 11130 11130 45120 22990 24630 33390 13200 42590 32990
32990 25920 52190 31099 14940 42310 33390 13200 13510 05290
Hay growing 01590 Headphones mfg 24290 Headstones mfg, installation 20900 Health foods direct selling 43109 Health foods retailing 41290 Health foods wholesaling 36090 Health insurance 63210 Health services nec 85990 Hearing aids dispensing 85399 Hearing aids mfg 24120 Heaters household mfg 24490 Heating equipment household electric repairing 94210 Heating equipment household electric retailing 42210 Heating equipment installation except industrial furnaces 32330 Heating oil dealing 33210 Helicopter charter 49001 Helicopter mfg or repairing 23940 Helmets mfg 13510 Herb mfg processed 11990 Herbalist 85391 Herbarium operation 89210 Herbs growing (outdoors) 01230 Herbs growing (under cover) 01220 Hide wholesaling 33190 High Commission operation 75520 High school operation except combined primary and secondary school 80220 Hire car service without driver 66110 Historic house operation 89100 Hobby equipment and supplies retailing 42430 Hobby equipment hiring 66390 Hobby equipment wholesaling except tools 37340 Hoists or hoisting equipment mfg except clothes hoists 24910 Holding company operation ie holding shares in subsidiary companies 62400 Holiday houses and flats operation 44000 Home for the disadvantaged operation nec 86090 Home maintenance and repair services 32990 Home page development 70000 Home units construction 30190 Homeless accommodation 86090 Homeless welfare assistance except accommodation 87900 Homoeopath 85391 Honey mfg blended 11990 Honey wholesaling 36090 Hops growing 01590 Horse breeding 01910 Horse float mfg 23120 Horse floats wholesaling or retailing 39130
I
Ice cream cones or wafers mfg Ice cream mfg Ice cream retailing Ice cream wholesaling Ice mfg except dry ice Ice retailing Import documentation preparation service Indoor plant hire Industrial chemical mfg inorganic nec Industrial chemical mfg organic nec Industrial equipment operation training Industrial gas mfg 11730 11320 45120 36030 12110 42799 52910 66390 18130 18120 81019 18110
Code
24990 34990 69100 95520 29110 13510 59220 19160 25130 18320 33390 32390 20900 63220 64200 99050 64200 64200 99010 32440 69400 45110 59100 70000 70000 70000 57000 42210 59100 70000 70000 70000 69990 95392 64200 54190 62400 62400 62400 21100 08010 08090 24690 31099 48200
Code
09903 11400 20100 13510 13510 42450 34990 42450 34990 31099 25910 43102 42530 43202 37320 91121 32420 22210
Code
32220 32420 32210 32990 32320 05290 32450 32910 10900 32440 32410 32310 32230 32120 32240 32430 19160 42510 31099 20100 24320 22990 32120 32120 32110 69220 69210 32910 42320 33190 25910 34920 24630 95310 24690 34990 95310 32910 42310 24610 34110 73130 08070 21330 66400 66310 13510 42510 94990
K
Kangaroo hunting Kangaroo meat wholesaling Kegs mfg metal Kerb and guttering construction concrete Kerosene mfg Kerosene retailing Kerosene wholesaling Kettles or jugs mfg electric Key cutting or duplicating service Keys mfg Kindergarten, pre-school operation except child minding centre Kit home mfg wooden Kitchen appliances wholesaling household electric Kitchen furniture mfg wooden Kitchen sinks mfg vitreous china or porcelain Kitchenware mfg ceramic Kitchenware mfg glass Kitchenware mfg plastic nec Kitchenware retailing Kitchenware wholesaling Kiwi fruit growing Knitted fabrics mfg Knitting machines mfg Knives mfg hand held except power operated 04200 36020 22390 32210 17010 40000 33210 24490 94990 22990 80100 14910 34940 25110 20290 20290 20100 19120 42130 37330 01320 13400 24690 22990
L
Laboratory operation Labour hire temporary Labouring air conditioning and heating services 69250 72120 32330
Code
42590 37390 13200 13200 33190 69310 60100 45301 63100 32390 34940 09190 04130 95310 42140 13510 42510 37120 32430 18520 33230 40000 33210 07000 17010 12130 41230 05290 01990 33190 22990 69629 02031 04111 75300 22990 33390 77120 23930 46100 03020 92020 92020 24290 25110 01590 37390
Code
34190 42441 37350 24290 16200 85391 51010 51010 01490 13510 11610 11610 69629 81019 01390 95110 69220 54130 09190 11500 91390 42450 69230 33230 69500 95399 87900 82110 95340 85391 22990 18920 84010 80220 25130 25130 42110 37310 87900 24190 11110 11110 41211 36020 11130 94199 25910 24120 34910 18410
Code
85209 85202 69100 69100 85110 85129 18410 42711 37200 01230 13510 42510 37120 69629 91310 51020 22930 22930 32230 33221 08090 33229 69250 22990 24630 34190 24190 69990 24190 24290 59210 24290 85399 69990 22920 11330 11330 11310 34190 01600 11330 11310 43109 36030 42510 37120 31099 32120 10121 10122
M
Macadamia nut growing
nec means not elsewhere classified. mfg means manufacturing.
10
01390
Code
12110 33229 69230 24620 34190 09909 10900 69220 20100 39130 42210 34930 42210 72120 81019 24220 62290 47200 20900 20340 64110 44000 55120 55140 55110 55120 55130 55130 35040 23110 50100 23990 94199 39120 94129 66110 35040 94129 94191 23120 13330 94129 23130 23110 63220 94199 35040 35040 35050
Code
94192 94129 94129 94110 94129 19140 94199 94129 35010 39110 39110 35010 35050 24990 94193 23190 89100 01210 69629 90030 82120 82120 90010 25990 42799 37390 90021 05290
Code
Newspapers printing 16110 Newspapers publishing 54110 Newspapers retailing 42441 Newsprint mfg 15100 Newsreel production 55110 Newsreel theatre operation 55130 Nickel ore mining 08060 Night watchman service 77120 Nightclub operation 45200 Nominee service 64190 Non-resident insurance company section 143 ITAA 1936 99040 Non-taxable or NIL company tax returns no income, expense or balance sheet data present 98000 Notary 69310 Numerology service 95391 Nurseries retail 42320 Nursery stock wholesale 33190 Nursing care (in patients home, predominantly home support) 87900 Nursing care (in patients home, predominantly medical) 85399 Nursing college operation 82120 Nursing home operation 86011 Nursing service 85399 Nuts mfg candied 11820 Nuts or bolts mfg metal 22920 Nuts wholesaling 36090
O
Oat growing Oatmeal mfg Observatory operation except university Obstetric hospital operation Obstetrician Occupational health and safety (OH&S) consultancy services Occupational therapy service Ocean cruise services between domestic and foreign ports Ocean cruise services between domestic ports Oceanographic surveying service Office cleaning service Office furniture mfg sheet metal Office furniture mfg wooden Office installation and fitout services Office machinery or equipment hiring Office machines mfg Oil and gas field services nec Oil heaters installation Oil heaters mfg household Oil heaters retailing household Oil shale mining Oils or greases wholesaling industrial or lubricating 01490 11620 69100 84010 85124 69622 85399 48200 48200 69220 73110 25120 25110 32390 66390 24219 10900 32330 24490 42210 07000 33210
N
Nail polish mfg Nails mfg Natural sciences astronomy, chemistry, mathematics, physics, earth sciences research activities Nautical instruments mfg Naval architecture service Navigation service air transport Navigation service water transport Navigational equipment mfg Neon signs mfg Netball court or facility operation Nets and netting mfg Network communication service (wired) Network communication service (wireless) Neurologist News collection for radio broadcasting News collection for television broadcasting Newsagent operation Newspaper wholesaling 18520 22910 69100 24190 69230 52200 52190 24190 24320 91139 13320 58010 58020 85129 60200 60200 42441 37350
11
Code
01490 01370 26400 01230 09902 90010 90030 69629 24110 85129 85320 24310 24190 20100 24110 24110 85320 85310 33190 90010 18120 01120 01110 85310 85129 85320 24120 85340 18290 26190 91299 77190 58090 29190 85129 24990 42450 25110 72110 24410 24690 99020 02011 11200
Code
Code
18520 43101 42712 37200 54120 42441 37350 85310 62220 95399 69629 05290 05290 05100 73120 18320 42320 33230 01990 11920 37390 95399 42794 32990 24510 17010 40000 33210 10111 10112 17090 33210 37390 18410 42711 42420 34940 24219 34940 60100 66390 24110 42210 34940 18910 95320
P
Packing or filling service contract basis Paediatrician Paedodontist Paint brushes mfg Paint mfg except bituminous Paint remover mfg
nec means not elsewhere classified. mfg means manufacturing.
12
Paint retailing 42310 Paint wholesaling 33390 Painter artist 90029 Painting of buildings or other structures 32440 Painting of manufactured metal products 22930 Panel beating 94129 Pantihose mfg 13400 Paper hanging 32440 Paper mfg nec 15100 Paper products mfg nec 15290 Paper products wholesaling nec 37360 Paper pulp mfg 15100 Paper stationery mfg except commission printing 15230 Paper wholesaling 37360 Paperboard mfg nec 15100 Parachutes mfg 13330 Parachuting school operation 82110 Paramedical services 85399 Parents and citizens associations 95591 Parking lot construction except buildings 31010 Parking meters mfg 24190 Parking station operation 95330 Parks and gardens operation 89220 Particle board mfg 14940 Passionfruit growing 01390 Pasta mfg 11620 Pastries retailing 41290 Pastry dough mfg frozen 11720 Pastry mfg except frozen pastry dough 11720 Pate mfg except fish 11130 Pathologist 85202 Pathology laboratory operation 85202 Paving laying 32910 Paving material hot-mix bitumen 31010 Paving material mfg except hot-mix 17090 Pawnbroking 42731 Pawpaw growing 01390 Pay TV antennae installation 32320 Pay TV installation antennae, decoder 32320 Pay TV operation 56220 Pay TV station operation 56220 Peach growing 01350 Peanut growing 01590 Pears growing 01340 Pebbles quarrying 09110 Pecan nut growing 01390 Pedicure service 95110 Pencils mfg 25990 Pens mfg 25990 Pension fund separately constituted operation 63300 Performing artist operation 90021
Code
42799 11720 01920 21100 13330 52190 01390 22990 69230 50210 31099 21420 21490 21220 20290 20340 19120 20290 45120 66390 42320 20320 20320 32410 32410 19130 19120 18120 29220 85129 20100 21420 21490 16120 22990 37340 90030 90029 01350 11720 33320 32310 14930 24630 42210 85399 90029 94220 24290 24690 77110
Code
18510 95599 69250 37390 52190 19120 64190 69910 04200 51010 51010 42799 20340 11910 36090 01230 20290 01720 01710 11920 01720 01710 11120 11120 41213 36020 22930 24630 24990 72990 66390 04120 33221 37320 20340 22220 14910 25110 22220 22220 22220 22220 14910 22220 11910 80100 80230
Code
80210 24290 16110 24690 34190 16120 80230 80210 80220 80230 80210 80220 44000 96010 80230 80210 80220 69230 95510 34910 30110 30200 24120 85310 95340 77120 42510 84020 85125 85399 85399 45200 69629 80230 80210 80220 80230 80210 80220 69500 69629
13
Code
80230 80210 80220 62400 03020 28120 28110 24510 90010 18920
Code
67200 67200 67200 67200 67200 67200 67200 16200 16200 42420 16200 89220 35050 29220 29220 29220 91125 05100 32330 24410 34940 24410 94210 42210 77200 42799
Code
73110 42799 85129 01460 11610 11400 11990 36090 82110 31099 31010 46100 46239 73110 73130 04111 32910 09110 22230 22290 20340 21100 23190 20340 20290 32230 32420 22210 14920 32230 33390 17090 13320 37110 19200 29220 29110 29210 13330 94129
Q
Quantity surveying service Quartz quarrying nec 69230 09909
R
Rabbit farming 01990 Rabbit hunting or trapping 04200 Rabbit meat wholesaling 36020 Race course or track operation horse or dog 91210 Race course or track operation (except dog or horse) 91139 Race horse training 91292 Racing information service 95399 Racing kennels operation 91291 Racing stables operation 91292 Radar equipment mfg 24190 Radiators mfg 23190 Radio broadcast studio equipment mfg 24220 Radio or television parts wholesaling 34940 Radio relay station operation 58020 Radio remote control equipment mfg 24190 Radio service 56100 Radio station operation 56100 Radio telephone service 58020 Radio transceivers mfg transmitters 24220 Radiographer 85203 Radiologist 85203 Radiology services 85203 Radios mfg 24290 Radios repairing except car radios 94210 Radios retailing except car radios 42210 Radios wholesaling 34940 Railway operation by historical railway societies or as a tourist attraction 50100 Railway rolling stock mfg and repair 23930 Railway sleepers mfg concrete 20340 Railway station operation 52999 Razors or razor blades mfg except power operated 22990 Ready mixed concrete mfg except dry mix 20330
nec means not elsewhere classified. mfg means manufacturing.
14
95400 67200 67120 67200 67120 94220 94210 94990 81020 86012 86090 45110
S
Saddles mfg Safes or vaults installation Safes or vaults mfg Safety glass mfg Safflower growing Sail cloth wholesaling Sailboards mfg Sailboat mfg Sailing or nautical accessories retailing Sailing school operation 13200 32390 22990 20100 01490 37110 25920 23920 42450 82110
Code
13330 69629 02020 02039 09909 11990 18130 02031 52190 69400 33390 08050 32990 09110 13520 09190 29210 69230 15240 22400 20290 58020 11400 11130 36020 62210 14110 24690 24990 32990 22210 80230 80210 46220 80220 34910 20100 24190 69250 69100 22990 33221 22230 22290 16110 16120 22910 33390
Code
22990 22920 82110 90029 11200 11200 11200 41212 36090 36040 11990 13330 23190 25110 04192 42733 42733 42733 42733 37390 42733 35050 80220 72910 22290 77120 32340 64190 05290 01590 01120 01110 42320 42320 33190 01150 01140 69250 69220 11610 95310 32310 29210 40000 90029 90029 31099 28120 94210 94290 24490
Code
24690 34940 22220 64190 05220 22220 01440 01410 01450 22400 21420 21490 55210 48100 48100 66190 52110 48100 48100 52120 52190 23910 23910 23910 52190 52190 23910 75300 23190 13520 42520 14920 25110 32420 22230 22290 72990 94290 22910 22230 42320 22230 22290
15
Code
24190 24320 69240 18120 08070 22930 21330 21330 08070 25910 42130 25920 91139 66390 25920 42410 37340 44000 25920 42410 37340 33190 50290 22230 22290 32430 09190 13330 13510 13400 11130 41290 36020 94129 32340 04200 01990 18510 37200 69100 13400 12110 45120 36090 13330 42140 37110 70000 70000 54200 32310 42791
Code
24520 95110 69310 90029 01490 60100 24290 34940 55220 66390 42210 34940 24290 11400 42799 01490 19120 42791 33390 24490 24520 11400 23130 12140 69700 80240 41290 85122 85129 24110 24110 85320 85399 91139 11990 12130 12130 91129 91140 66390 42410 37340 24990 91140 82110 31099 25920 91139
Code
72990 91126 94129 32440 22910 91131 04130 90029 21100 22290 42733 25990 23130 75200 42720 37360 16110 32990 21100 22910 52110 64110 13400 20900 09190 20290 32220 53010 53090 32240 22310 42210 24410 34940 94210 66390 01330 69910 73110 13320 14920 32240 01420 01600 01910 44000 69910 23910 01230 01510
Code
11810 33190 13200 13510 13510 95110 01490 24110 18520 64190 63300 72990 94290 25920 85129 24120 32340 24190 69220 11990 23190 42791 73110 91139 42791 19190 32990 31091 33390 82110 13510 18210 12110 70000
Code
Code
69250 13340 13340 24690 34190 37110 90029 90030 90010 72990 90010 81019 85391 69250 63220 13520 85129 72200 69240 13510 13400 42120 20320 20290 20340 20320 19200 22400 20290 33390 32430 32230 33310 03020 14130 14110 05100 67200 08090 21390 21100 15240 69310 01590 33190 12200 42799 36062 20290 15240
T
TAB agency operation Tables mfg wooden Tableware wholesaling Tabulating service Take away foods retailing Tampons mfg Tanks mfg concrete Tanks mfg fibre-reinforced plastic Tanks mfg sheet metal Tape recorders mfg Tar mfg refined Tariff consultancy service Tattooing service
nec means not elsewhere classified. mfg means manufacturing.
BUSINESS INDUSTRY CODES 2011
92092 25110 37330 59210 45120 15240 20340 19190 22310 24290 17090 69629 95399
Tavern operation mainly drinking place 45200 Tax agent 69320 Taxi cab management service 46231 Taxi cab plate leasing 66400 Taxi cab service 46231 Taxi driver 52991 Taxi meters mfg 24190 Taxi radio base operation except for taxi trucks 52999 Taxi truck service 46100 Tea mfg 11990 Tea wholesaling 36090 Teachers college operation nec 82120 Technical and further education college operation 81019 Technical college operation 81019 Technology research activities 69100 Telecommunications cable mfg 24310 Telecommunications equipment mfg 24220 Telecommunications service 58010 Telephone answering service 72940 Telephone cleaning service 73110 Telephone equipment mfg 24220 Telephone exchange operation 58010 Telephone or telegraph equipment wholesaling 34930 Telephone retailing including mobile phones 42210 Telephone service 58010 Telephone switching equipment mfg 24220 Teleprinter service 58010 Television antennae installing 32320 Television antennae mfg 24220 Television antennae retailing 42210 Television film or tape production 55110 Television hiring 66390 Television or radio transmitting towers construction 31099 Television receiving sets mfg 24290 Television relay station operation 58020 Television service 56210 Television sets repairing 94210 Television sets retailing 42210 Television sets wholesaling 34940 Television station operation 56210 Television studio equipment mfg 24220 Telex service 58010 Temporary labour hire 72120 Tennis coaching 82110 Tennis court operation 91131 Tenpin bowling centres 91139 Tents mfg 13330 Tents wholesaling 37110 Terminating building society operation 62300 Terracotta construction goods mfg 20290 Terracotta ware mfg nec 20290
17
Code
43101 42712 37200 52999 52999 01230 01220 22390 42310 25990 18510 92092 72200 72200 69629 72990 89220 46210 50100 72990 94199 52190 46100 69210 66390 87900 25920 42430 37340 24610 24620 24910 95510 75520 95520 62210 69230 24190 35030 66190 23120 42450 39130 23930 46220 24390 24290 69990 24390
Code
94199 23190 52999 23990 50290 14910 72200 42799 63220 04140 03020 05100 05100 33190 32120 23990 02020 02039 23120 82199 46100 66190 35020 32240 64190 19140 22990 20100 52190 31099 01130 01710 95399 82199 16120 24219 72920 19140 24690 35040 19140 39220 19140 35040
Code
13340 95200 13510 96020 96030 13510 13510 13510 62400 62400 62400 81020 08090 85129
V
Vacuum cleaners mfg commercial Vacuum cleaners mfg household Vacuum cleaners retailing Vacuum cleaners wholesaling household Valuation service except for real estate, wool or livestock Valuing service real estate Variety store operation Vegetable and seed growing (outdoors) Vegetable and seed growing (under cover) Vegetable growing for fodder Vegetable juices or soups mfg Vegetable oil, meal or cake mfg Vegetables fresh retailing Vegetables fresh wholesaling, washing or packing Vegetables growing (except dry field peas or beans or soybeans or for fodder) (outdoors) Vegetables growing (except dry field peas or beans or soybeans or for fodder) (under cover) Vegetables mfg preserved Vehicular ferry operation in coastal waters Vehicular ferry or punt operation in inland waters Vending machines mfg except refrigerated Vending machines mfg refrigerated Veneer or veneer sheets mfg wooden Veneer wood dealing Ventilation equipment installation nec Ventilators mfg sheet metal 24690 24490 42210 34940 69990 67200 42799 01230 01220 01590 11400 11500 41220 36050 01230 01220 11400 48100 52999 24990 24520 14930 33310 32330 22400
U
Umbrellas mfg Umbrellas retailing Umpire, referee professional 25990 42590 91125
Code
69700 24120 18420 69700 42210 42420 69910 24290 66390 32340 66320 55120 16200 01120 01110 01310 24211 18410 20290 22930
Code
25130 34190 66390 25920 42410 37340 28110 31099 48200 24990 24490 32990 70000 73120 18320 24990 34990 95120 24390 34940 34190 22990 24630 21390 32240 87900 87900 13510 50100 52120 52120 01490 23190 23990 23990 91390 37390 25990 42590 50100 89220 24910 24610 73110 32450 32450 22230
Code
22290 20100 32450 32450 22990 22230 22290 22230 20100 94121 41230 45200 12140 22910 21420 21490 24310 22910 84010 42510 14990 15100 14120 22990 24630 34190 33390 38000 05290 01410 13110 05290 69250 33110 72920 42510 63220 81019 90029 42720
W
Wall or ceiling boards mfg plaster Wall or ceiling boards wholesaling Wall or floor tiles mfg ceramic Wall papering Wall tiling Wallpaper retailing Wallpaper wholesaling Wallpapers mfg Walnut growing Warehousing nec Wash basins mfg vitreous china or porcelain Washing machine hiring Washing machines household mfg Washing machines household retailing Washing machines household wholesaling Washing machines household electric repairing Washing powder or liquid mfg Waste disposal services Waste paper transport road Watch or clock parts wholesaling Watches mfg Watches retailing Watches wholesaling Water coolers mfg Water heaters mfg industrial, commercial or household
nec means not elsewhere classified. mfg means manufacturing.
BUSINESS INDUSTRY CODES 2011
20320 33390 20290 32440 32430 42310 33390 15290 01390 53090 20290 66390 24410 42210 34940 94210 18510 29210 46100 37320 24190 42530 37320 24490 24520
X
X-ray clinic operation X-ray equipment mfg 85201 24190
Y
Yabby farming, pond or tank (except fishing) 02039
19
Code
04199 43209 23920 13120 13130 13120 42140 37110 11330 91390 44000
Code
Z
Zinc ore mining Zinc oxide mfg Zinc smelting or refining Zoological garden operation 08070 18130 21330 89210
Code
01390 01390 01390 01390 01390 01390 01390 01390 01390 01410 01410 01410 01420 01420 01420 01430 01440 01440 01450 01450 01460 01490 01490 01490 01490 01490 01490 01490 01490 01490 01490 01510 01520 01590 01590 01590 01590 01590 01590 01590 01590 01590 01590 01590
Deer farming
01800 Deer breeding, farming
Aquaculture
02011 Oyster farming 02019 Aquaculture except lobsters or oysters 02020 Salmon farming (caged) 02020 Trout farming (caged) 02031 Lobster farming 02031 Saltwater crayfish farming or breeding 02039 Crustacean breeding or farming except lobsters 02039 Fish breeding or farming 02039 Fish hatchery operation 02039 Freshwater crayfish farming or breeding 02039 Salmon farming (pond or tank) 02039 Trout farming (pond or tank) 02039 Yabby farming, pond or tank (except fishing)
Code
05290 05290 05290 05290 05290 05290 05290 05290 05290 05290 05290 05290 05290 05290 05290 05290 05290 05290
Code
09110 09190 09190 09190 09190 09190 09190 09190 09190 09190
Fishing
Branding services animal Cane cutting service Crop dusting service aerial Crop harvesting service Dairy herd testing Dog training for farm work Farm irrigation service Farrier service Fertiliser spreading aerial Fertiliser spreading except aerial Fruit picking Hay cutting, baling or pressing Horticultural services nec Labouring farming Livestock dipping, drafting or droving Mustering aerial Pest control service aerial Pest control service agricultural except aerial or wild animal control 05290 Seed cleaning or grading 05290 Wool classing except reclassing or bulk classing 05290 Wool reclassing or bulk classing MINING
Exploration
10111 Gas natural exploration own account 10111 Petroleum exploration own account 10112 Gas natural exploration on contract 10112 Petroleum exploration on contract 10121 Mineral exploration own account 10122 Mineral exploration services
Coal mining
06000 06000 06000 06000 Coal mining black coal Coal mining brown coal Collieries black coal Collieries brown coal
Seafood processing
11200 11200 11200 11200 11200 Crustacean processed mfg Fish cleaning or filleting Fish mfg canned Fish mfg dried or smoked Oysters mfg canned
Code
Code
11200 Seafood processing 11200 Seafoods mfg canned 11200 Seafoods mfg preserved
11720 Cake or pastries mfg except those selling direct to public 11720 Doughnuts mfg 11720 Pastry dough mfg frozen 11720 Pastry mfg except frozen pastry dough 11720 Pies, pastries, sausage rolls mfg 11720 Plum pudding mfg 11730 Biscuit mfg 11730 Ice cream cones or wafers mfg 11740 Bakery product mfg non-factorybased
Textile manufacturing
13110 13120 13120 13120 13120 13130 13130 13130 Wool mfg carded or combed Fabrics mfg cotton Fabrics mfg wool Yarns mfg cotton, flax or silk Yarns mfg woollen Fabrics mfg synthetic Fibreglass fabrics mfg Yarns mfg elastic or elastomeric
Beverage manufacturing
12110 Cordial mfg 12110 Fruit juices or fruit juice drinks mfg less than single strength 12110 Ice mfg except dry ice 12110 Mineral water mfg 12110 Soft drinks mfg 12110 Syrups mfg chocolate, caramel or vanilla 12120 Beer mfg 12120 Breweries 12130 Liqueurs mfg 12130 Spirits-based mixed drinks mfg 12130 Spirits, potable mfg nec 12140 Sparkling wines mfg 12140 Wine mfg
23
Code
13340 Textile printing 13340 Textile products mfg nec 13340 Underfelt mfg
Code Printing
16110 16110 16110 16110 16110 16120 16120 16120 16120 16120 16120 16120 16120
15290 Wallpapers mfg Commercial printing Newspapers printing Printing Screen printing Stationery, paper, printing Artwork preparation service Bookbinding Calligraphy service Phototypesetting and layout service Platemaking film service Printing services Screen printing positive mfg Typesetting and composing service
Code
Code
19120 19120 19120 19120 19130 19140 19140 19140 19140 19140 19150 19150 19160 19160 19160 19160 19160 19190 19190 19190 19190 19190 19200 19200 19200 19200
Code
18130 Salt refining except cooking or table salt 18130 Zinc oxide mfg
20290 Crockery mfg 20290 Flower pots mfg ceramic 20290 Kitchen sinks mfg vitreous china or porcelain 20290 Kitchenware mfg ceramic 20290 Pipes mfg ceramic except vitreous china or porcelain 20290 Pipes or pipe fittings vitreous china or porcelain mfg 20290 Pottery goods mfg ornamental 20290 Roof tiles mfg terracotta or clay 20290 Sanitary ware mfg vitreous china or porcelain 20290 Stoneware mfg table or kitchen 20290 Terracotta construction goods mfg 20290 Terracotta ware mfg nec 20290 Tiles mfg ceramic 20290 Tiles mfg terracotta 20290 Toilet cisterns mfg vitreous china or porcelain 20290 Vitreous china goods mfg except tiles 20290 Wall or floor tiles mfg ceramic 20290 Wash basins mfg vitreous china or porcelain
Code
Code
22210 22210 22210 22210 22220 22220 22220 22220 22220 22220 22220 22220 22220 22230 22230 22230 22230 22230 22230 22230 22230 22230 22230 22230 22240 22290 22290 22290 22290 22290 22290 22290 22290 22290 22290 22290
Code
22390 22390 22390 22390
20900 Acoustic tile, panels and boards mfg glass or mineral wool 20900 Gemstones mfg synthetic 20900 Headstones mfg, installation 20900 Insulation, glass fibre or mineral wool mfg 20900 Monuments making 20900 Stone cutting, dressing, polishing or shaping
Code
22990 Guns or rifles mfg 22990 Hand tools mfg nec except pneumatic or power operated 22990 Keys mfg 22990 Knives mfg hand held except power operated 22990 Lamps or lamps parts mfg 22990 Livestock yarding equipment mfg metal 22990 Locks mfg 22990 Masts mfg aluminium 22990 Metalworking hand tools mfg except pneumatic or power operated 22990 Pipe fittings mfg non-ferrous metal 22990 Platework nec 22990 Razors or razor blades mfg except power operated 22990 Safes or vaults mfg 22990 Scissors mfg except electric 22990 Screwdrivers mfg including bits or blades except pneumatic or power operated 22990 Tubing mfg flexible metal 22990 Welding nec 22990 Window or door fittings mfg metal 22990 Woodworking hand tools mfg except of wood, pneumatic or power operated
Code
24190 24190 24190 24190 24190 24190 24190 24190 24190 24190 24190
Code
24310 24320 24320 24320 24320 24390 24390 24390 24390 24390 24390 24390 24390
Furniture manufacturing
25110 Antique wooden furniture mfg 25110 Beds mfg nec 25110 Shop fittings mfg freestanding timber display cabinets (factory built) 25110 Beds mfg wooden 25110 Cabinet making, joinery furniture 25110 Carpentry, joinery furniture 25110 Chair mfg wooden 25110 Furniture mfg wooden 25110 Kitchen furniture mfg wooden 25110 Lounge suite mfg 25110 Office furniture mfg wooden 25110 Outdoor furniture mfg wooden 25110 Prefabricated furniture mfg wooden 25110 Seats mfg upholstered 25110 Tables mfg wooden 25120 Furniture fittings mfg metal 25120 Furniture mfg sheet metal 25120 Office furniture mfg sheet metal 25130 Bed base mfg upholstered 25130 Innerspring mattress mfg 25130 Mattress mfg except rubber 25130 Mattress mfg rubber 25130 Water mattress mfg 25190 Furniture mfg nec 25190 Furniture part mfg except sheet metal
Code Description of business activity Water supply, sewerage and drainage services
28110 Pumping station operation water supply 28110 Water supply system operation 28120 Pumping station operation sewerage 28120 Sewerage system operation
Code
CONSTRUCTION
31010 Paving material hot mix bitumen 31010 Road construction, repair or sealing 31091 Swimming pools construction concrete or fibre glass below ground 31099 Bowling green construction 31099 Cable laying 31099 Canal construction 31099 Civil engineering non-building construction nec 31099 Dams construction 31099 Dredging harbours or rivers 31099 Electrical machinery, heavy, installation on-site assembly 31099 Furnaces construction for industrial plants from prefabricated components 31099 Golf course construction 31099 Harbour works construction except buildings 31099 Irrigation systems construction 31099 Jetties construction 31099 Lake construction 31099 Mine site construction nec 31099 Pipelines construction 31099 River works construction 31099 Sewerage or stormwater drainage systems construction 31099 Sports fields construction 31099 Television or radio transmitting towers construction 31099 Tunnels construction 31099 Water tank construction except of structural steel
Electricity generation
26110 Fossil fuel electricity generation 26120 Hydro-electricity generation 26190 Other electricity generation
Electricity transmission
26200 Electricity transmission
Electricity distribution
26300 Electricity generation, supply and distribution
Gas supply
27000 Fuel gas distribution through mains system 27000 Gas, natural, distribution through mains system
Code
Code
Code
32920 32990 32990 32990 32990 32990 32990 32990 32990 32990 32990 32990 32990 32990 32990 32990
32230 Metal roof fixing 32230 Roof tiling 32230 Roofing materials installation except insulation materials 32230 Tiling services roof 32240 Labouring structural steel erection services 32240 Storage tanks erection metal 32240 Structural steel erection 32240 Trusses or joists erection steel 32240 Welding work on construction projects
32390 Office installation and fitout services 32390 Safes or vaults installation
WHOLESALE TRADE
Code
33221 Aluminium can recycling collecting, sorting, dealing, wholesaling 33221 Cans, metal recycling, collecting, sorting, dealing or wholesaling 33221 Metal scrap wholesaling 33221 Precious metals scrap dealing 33221 Scrap metal merchants 33229 Charcoal suppliers 33229 Coal wholesaling 33229 Gold, silver merchants 33229 Metallic ores wholesaling 33229 Minerals wholesaling nec 33230 Adhesives wholesaling 33230 Agricultural chemicals wholesaling 33230 Chemicals wholesaling nec 33230 Cleaning products chemical-based wholesaling 33230 Dyes wholesaling 33230 Fertiliser wholesaling 33230 Gases industrial wholesaling except liquefied petroleum gas 33230 Liquefied gases wholesaling except liquefied petroleum gas (LPG) 33230 Marine oils wholesaling 33230 Pesticides wholesaling
Code Description of business activity Specialised industrial machinery and equipment wholesaling
34110 Agricultural machinery or equipment wholesaling 34110 Lawn mowers wholesaling 34190 Distilling equipment wholesaling 34190 Dry cleaning machinery or equipment wholesaling 34190 Food processing machinery or equipment wholesaling 34190 Forging machinery or equipment wholesaling 34190 Machine tools wholesaling 34190 Metalworking machinery wholesaling 34190 Milk processing machinery or equipment wholesaling 34190 Mining machinery or equipment wholesaling 34190 Printing machinery or equipment wholesaling 34190 Textile working machinery or equipment wholesaling 34190 Water purification equipment wholesaling 34190 Welding machinery or equipment wholesaling non-electrical 34190 Woodworking machinery or equipment wholesaling
Code
34940 Radios wholesaling 34940 Refrigeration equipment wholesaling commercial 34940 Sewing machines wholesaling household 34940 Sound recording or reproducing equipment industrial wholesaling 34940 Sound reproducing equipment household wholesaling 34940 Stoves or heaters household wholesaling 34940 Television sets wholesaling 34940 Vacuum cleaners wholesaling household 34940 Washing machines household wholesaling 34940 Welding equipment wholesaling electrical 34990 Business machines, equipment wholesaling except computing equipment or furniture 34990 Display and notice boards wholesaling 34990 Film wholesaling photographic 34990 Fire protection equipment wholesaling 34990 Furnaces or furnace equipment, industrial, wholesaling except electrical 34990 Hairdressers equipment wholesaling 34990 Industrial machinery or equipment wholesaling nec 34990 Jetski parts wholesaling 34990 Jetski wholesaling 34990 Laundry machinery or equipment wholesaling except domestic 34990 Weighing machinery wholesaling nec
31
Code Description of business activity Grocery, liquor and tobacco product wholesaling
36010 36020 36020 36020 36020 36020 36020 36020 36030 36030 36030 36040 36040 36040 36050 36050 36061 36062 36090 36090 36090 36090 36090 36090 36090 36090 36090 36090 36090 36090 36090 36090 36090 36090 General line groceries wholesaling Butchers wholesale Kangaroo meat wholesaling Meat wholesaling except canned, cured or smoked poultry or rabbit meat Poultry wholesaling Rabbit meat wholesaling Sausages wholesaling Smallgoods wholesaling Dairy products wholesaling Ice cream wholesaling Milk wholesaling Crustacean wholesaling Fish wholesaling Seafoods wholesaling fresh or frozen Fruit fresh wholesaling, washing or packing Vegetables fresh wholesaling, washing or packing Beer, wine and spirits wholesalers Tobacco products wholesaling Cereal foods wholesaling Chinese groceries wholesaling Confectionery wholesaling Cordials wholesaling Eastern foods wholesaling Egg and egg products wholesaling Food wholesaling nec Groceries wholesaling nec Health foods wholesaling Honey wholesaling Nuts wholesaling Potato crisps wholesaling Rice wholesaling milled or polished Seafoods wholesaling canned Soft drinks wholesaling Tea wholesaling
Code
Code
37390 Leather goods wholesaling except clothing or footwear 37390 Luggage wholesaling 37390 Musical instruments wholesaling 37390 Pet foods wholesaling 37390 Pets wholesaling 37390 Pool cleaning equipment wholesaling 37390 Second-hand goods wholesaling nec 37390 Wholesale trade nec
Commission-based wholesaling
38000 Antiques auctioning service 38000 Auctioning service furniture, second-hand goods 38000 Auctioning service livestock 38000 Auctioning service used motor vehicles 38000 Auctioning service nec 38000 Wool broking wholesaling
RETAIL TRADE
Fuel retailing
40000 40000 40000 40000 40000 Diesel oil retailing Distillate retailing Engine oils retailing Kerosene retailing Liquefied petroleum gas automotive retailing 40000 Petrol retailing 40000 Service station operation
Code
41213 41220 41220 41220 41230 41230 41290 41290 41290 41290 41290 41290 41290 41290 41290 41290 41290 41290 41290
Code
Code
42410 42410 42410 42410 42410 42420 42420 42420 42420 42430 42430 42430 42430 42441 42441 42441 42441 42442 42450 42450 42450 42450 42450 42450 42450 42450
42210 Heating equipment household electric retailing 42210 Household appliances retailing 42210 Household freezer retailing 42210 Household fridge retailing 42210 Household internet equipment retailing 42210 Household microwave oven retailing 42210 Household whitegoods retailing 42210 Internet retailing personal and household goods 42210 Mobile phone battery retailing 42210 Mobile phone retailing 42210 Oil heaters retailing household 42210 Photographic equipment retailing 42210 Pocket calculators retailing electronic 42210 Radios retailing except car radios 42210 Refrigerators retailing household 42210 Sound reproducing equipment household retailing 42210 Stoves household retailing 42210 Telephone retailing including mobile phones 42210 Television antennae retailing 42210 Television sets retailing 42210 Vacuum cleaners retailing 42210 Video cameras retailing 42210 Washing machines household retailing 42220 Computer retailing 42290 Dry cell battery retailing
33
Code
42799 42799 42799 42799 42799 42799 42799 42799
Code Description of business activity Cafes, restaurants and takeaway food services
45110 45110 45110 45110 45120 45120 45120 45120 45120 45120 45120 45120 45130 45130 45200 45200 45200 45200 45200 Internet cafe (mainly cafe operation) Cafe operation Coffee shops Restaurant operation Chicken, take away and retailing cooked and ready to eat Fast food retailing Fish and chips retailing take away Hamburgers retailing Ice cream retailing Pizza take away retailing Soft drinks retailing Take away foods retailing Airline catering service Catering service
Non-store retailing
43101 Cosmetics retailing catalogue selling 43101 Cosmetics retailing direct selling 43101 Direct selling cosmetics, perfumes and toiletries 43101 Perfumes retailing direct selling 43101 Toiletries retailing direct selling 43102 Direct selling jewellery 43102 Jewellery retailing direct selling 43109 Health foods direct selling 43109 Amway sales 43109 Book retailing catalogue selling 43109 Book retailing direct selling 43109 Direct selling nec 43109 Domestic appliance retailing catalogue selling (except commission based) 43109 Domestic appliance retailing direct selling (except commission based) 43109 Domestic appliance retailing via internet 43109 Milk vendor
Clubs (Hospitality)
45301 Clubs licensed 45301 Licensed club operation 45302 Clubs not licensed, hospitality, with staff
Accommodation
44000 44000 44000 44000 44000 44000 44000 44000 Boarding houses Camping ground operation Caravan parks and camping grounds Guest house operation Holiday houses and flats operation Hotel operation Motel operation Private hotel operation short-term accommodation 44000 Ski-lodge operation 44000 Student residences operation except boarding schools 44000 Youth hostel operation
Code
Code
52920 52991 52999 52999 52999 52999 52999 52999 52999 52999 52999
50100 Tourist coach service short distance 50100 Whale watching tours coastal waters 50100 Wilderness tour operation mainly by four-wheel drive with driver
Software publishing
54200 Software publishing
Radio broadcasting
56100 Radio service 56100 Radio station operation
Television broadcasting
56210 56210 56220 56220 Television service Television station operation Pay TV operation Pay TV station operation
Central banking
62100 Central bank operation
Telecommunications services
58010 Communication service including telephone, telex, satellite communications service except radio and TV broadcasting 58010 Network communication service (wired) 58010 Telecommunications service 58010 Telephone exchange operation 58010 Telephone service 58010 Teleprinter service 58010 Telex service 58020 Datacasting service provision 58020 Network communication service (wireless) 58020 Radio relay station operation 58020 Radio telephone service 58020 Satellite communications service 58020 Television relay station operation 58090 Other telecommunications services
Non-depository financing
62300 Financing nec 62300 Terminating building society operation
Life insurance
63100 Life insurance provision
Code
Code
Code
69230 69230 69230 69230 69230 69230 69230 69230 69230 69230 69240 69240 69240 69240 69240 69250 69250 69250 69250 69250 69250 69250 69250 69250 69250 69250 69250
66320 Video tapes and games hiring to general public 66390 Amusement machines hiring including peripherals 66390 Bicycles hiring 66390 Camping equipment hiring 66390 Costume hiring 66390 Domestic appliance hiring 66390 Fishing tackle hiring 66390 Furniture hiring 66390 Hobby equipment hiring 66390 Household goods hiring 66390 Indoor plant hire 66390 Office machinery or equipment hiring 66390 Photographic equipment hiring 66390 Plant hiring or leasing 66390 Pram and trolley hire 66390 Ski equipment hire 66390 Sound reproducing equipment household hiring 66390 Sporting equipment hiring 66390 Stoves or heaters hiring 66390 Television hiring 66390 Toy library (non-welfare service) 66390 Video recorder or equipment hiring 66390 Washing machine hiring 66390 Water ski equipment hire
67200 Renting or leasing of non-residential buildings (except as owner or leaseholder) 67200 Renting or leasing of non-residential property (except as owner or leaseholder) 67200 Timeshare apartment management service 67200 Valuing service real estate
Property operators
67110 Apartments renting or leasing except holiday apartments 67110 Buildings, residential renting or leasing other than holiday 67110 Flats renting or leasing except holiday flats 67110 Houses renting or leasing except holiday houses 67120 Renting or leasing of non-residential buildings as owner or leaseholder 67120 Renting or leasing of non-residential property as owner or leaseholder
Advertising services
69400 Advertising agency operation 69400 Advertising service 69400 Direct marketing services advertising direct mail 69400 Internet advertising services 69400 Samples distribution service
Code
Code
70000 Internet consultancy service 70000 Internet development services 70000 Internet implementation advisory services 70000 Internet software development 70000 Internet website design services 70000 Internet website development 70000 Software development services nec 70000 Software production service 70000 Systems analysis service 70000 Website development
Employment services
72110 72110 72110 72110 72120 72120 72120 72120 72200 72200 72200 72200 72910 72920 72920 72920 72930 72930 72930 72930 72940 72990 72990 72990 72990 72990 72990 72990 72990 72990 Casting agency service Employment agency operation Executive search service Outplacement service Contract staff service Labour hire temporary Model agency Temporary labour hire Ticket selling for non-resident airlines Tour guide service Tour retailing service Travel agency service Secretarial service Desktop publishing service Typing service Word processing service Collection agency service Consumer credit reporting service Credit bureau or agency service Debt collecting service Telephone answering service Events booking agent Fund raising nec on a commission or fee basis Power tool demonstration Shopping trolley collection service Sports ticket agency operation Supermarket trolley collection service Theatre ticket agency operation Tourist bureau service Tourist information centre operation
73110 House cleaning service 73110 Office cleaning service 73110 Restaurant vat and cooker cleaning services 73110 Road sweeping cleaning services 73110 Street sweeping cleaning services 73110 Swimming pool cleaning service 73110 Telephone cleaning service 73110 Window cleaning service 73120 Pest control service nec 73120 Weed control service 73130 Gardening service nec 73130 Lawn mowing service 73130 Roadside and nature strip grass mowing or slashing service
Packaging services
73200 Packing or filling service contract basis
Veterinary services
69700 69700 69700 69700 Animal clinic or hospital operation Spaying service Veterinary hospitals Veterinary surgeon
Justice
75400 Commission operation judicial 75400 Courts operation judicial
Government representation
75510 Domestic government representation 75520 Consulate operation foreign government 75520 Embassy operation foreign government 75520 High Commission operation 75520 Trade commission operation foreign government
Defence
76000 Defence forces operation and administration
Code
Code
Code
77120 Security service 77130 Bushfire brigade service 77130 Emergency service other than defence and police 77130 Fire fighting service except forest 77130 Fire fighting service forest 77130 Fire prevention service 77140 Gaol operation 77190 Other public order and safety services
80230 Public boys school operation combined primary/secondary school 80230 Public girls school operation combined primary/secondary school 80230 Public school operation combined primary/secondary school 80230 School combined primary and secondary 80240 Special school operation
Hospitals
84010 Eye hospitals 84010 Hospital operation except psychiatric, dental or veterinary hospitals 84010 Maternity hospital operation 84010 Obstetric hospital operation 84010 Womens hospital operation 84020 Psychiatric hospital
Regulatory services
77200 Regulatory services
Tertiary education
81011 Computer training 81019 Business college operation 81019 Earthmoving equipment operation training 81019 Industrial equipment operation training 81019 Management training service 81019 Modelling school 81019 Technical and further education college operation 81019 Technical college operation 81019 Theological college or seminary operation 81019 Workplace training 81020 Research school operation university 81020 University operation
Medical services
85110 85110 85110 85110 85121 85122 85123 85124 85124 85125 85129 85129 85129 85129 85129 85129 85129 85129 85129 85129 85129 85129 85129 85129 85129 85129 Clinic medical general practice Flying doctor service General practitioner medical Medical service GP Anaesthetist Specialist medical clinic operation Dermatologist Gynaecologist Obstetrician Psychiatrist Allergist Consultant physician Haematologist services Hair restoration service except by registered medical practitioner or cosmetic Medical service, specialist nec Neurologist Ophthalmologist Orthopaedic specialist Otorhinolaryngologist Paediatrician Plastic surgeon Rheumatologist Specialist medical practitioner nec Surgeon nec medical Thoracic specialist Urologist
Preschool education
80100 Kindergarten, pre-school operation except child minding centre 80100 Pre-school centre operation except child minding centre
School education
80210 Primary school operation except combined primary and secondary school 80210 Private boys school operation primary school only 80210 Private girls school operation primary school only 80210 Private school operation primary school only 80210 Public boys school operation primary school only 80210 Public girls school operation primary school only 80210 Public school operation primary school only 80210 School primary school 80220 High school operation except combined primary and secondary school 80220 Matriculation college operation 80220 Private boys school operation secondary school only 80220 Private girls school operation secondary school only 80220 Private school operation secondary school only 80220 Public boys school operation secondary school only 80220 Public girls school operation secondary school only 80220 Public school operation secondary school only 80220 School, high school secondary 80220 Secondary school or college operation 80230 Primary and secondary school operation combined 80230 Private boys school operation combined primary/secondary school 80230 Private girls school operation combined primary/secondary school 80230 Private school operation combined primary/secondary school
nec means not elsewhere classified. mfg means manufacturing.
BUSINESS INDUSTRY CODES 2011
39
Code
85310 85310 85310 85310 85310 85310 85320 85320 85320 85320 85320 85320 85330 85340 85340 85391 85391 85391 85391 85391 85391 85391 85391 85399 85399 85399 85399 85399 85399 85399 85399 85399 85399 85399 85399 85399 85910 85910 85990 85990 85990
Code
Code
86090 Home for the disadvantaged operation nec 86090 Homeless accommodation 86090 Hospice operation 86090 Residential refuge operation
Museum operation
89100 Historic house operation 89100 Museum operation
90021 Actor own account other than theatrical or musical 90021 Entertainers 90021 Musicians 90021 Performing artist operation 90029 Artist 90029 Author 90029 Cartoon character design 90029 Cartoonists 90029 Composer music 90029 Costume design service 90029 Creative writers own account 90029 Painter artist 90029 Playwright 90029 Poet 90029 Sculptor 90029 Services to the arts nec 90029 Set designing service 90029 Songwriter 90029 Stage management operation 90029 Theatre lighting service 90029 Writer 90030 Concert hall operation 90030 Entertainment centre operation 90030 Music hall operation excluding theatre restaurant operation 90030 Opera house operation 90030 Playhouse operation 90030 Theatre operation except motion picture theatre
Code
Code
94129 94129 94129 94129 94129 94129 94129 94129 94129 94191 94191 94192 94193 94199 94199 94199 94199 94199 94199 94199 94199 94199 94199
Code
91139 Tenpin bowling centres 91140 Clubs sporting except hospitality 91140 Sporting club or association except hospitality 91140 Sports administration service
94290 Shopping trolley repair and maintenance 94290 Supermarket trolley repair and maintenance
Gambling activities
92010 92020 92020 92091 92092 92092 92099 92099 92099 Casino operation Lottery agency operation Lottery operation Bookmaker operation TAB agency operation Totalisator agency operation Bingo operation Football pools operation Gambling services nec
OTHER SERVICES
41
Code
95399 95399 95399 95399 95399 95399
Code
Code
Religious services
95400 Church operation 95400 Religious organisation operation except units mainly engaged in the provision of goods or services which are primary to other industries
MORE INFORMATION
WEBSITE
n or general tax information and to download general F
PHONE
n Business
PUBLICATIONS
If you are not a tax agent
n go to www.ato.gov.au/publications for publications, n Phone
taxation rulings, practice statements and forms 1300 720 092 n Visit one of our shopfronts For our shopfront addresses you can visit our website.
13 28 66 Information about business income tax, fringe benefits tax (FBT), fuel tax credits (FTC), goods and services tax (GST), pay as you go (PAYG) and activity statements, including lodgment and payment, accounts and business registration (including Australian business number and tax file number), and dividend and royalty withholding tax.
n ax T
agents
13 72 86
If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service on 13 14 50. If you are deaf or have a hearing or speech impairment, phone the ATO through the National Relay Service (NRS) on the numbers listed below, and ask for the ATO number you need: n TTY users, phone 13 36 77. For ATO 1800 free call numbers, phone 1800 555 677. n Speak and Listen (speech to speech relay) users, phone 1300 555 727. For ATO 1800 free call numbers, phone 1800 555 727. n Internet relay users, connect to the NRS at www.relayservice.com.au