ATO Industry Classification

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Fact sheet for tax agents and business owners Business

Business industry codes 2011

NAT1827-6.2011

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA, 2011

Youarefreetocopy,adapt,modify,transmitanddistributethismaterialasyouwish(butnotinanywaythatsuggeststheATOortheCommonwealthendorsesyouoranyofyourservicesorproducts).

PUBLISHED BY

AustralianTaxationOfficeCanberraMay2011

JS17986

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This publication was current at May 2011.

INTRODUCTION

HOW TO USE THIS BOOKLETAnaccuratedescriptionofthetaxpayer’smainbusinessactivityanditsfive-digitcodemustbeshownatthecorrectitemsonrelevanttaxreturnsandschedules.

Theindustrydescriptionandcodeshouldrelatetotheactivityfromwhichthebusinessderivedthehighestgrossincomeorincurredthesmallestloss.

Business industry codes 2011containstwocodelists–thefirstisalphabeticalandstartsonpage1;thesecondisnumericandstartsonpage21.Selectthemostappropriatecodetoenteronyourtaxreturn.Dothisbysearchingunderkeywordsthatdescribethetaxpayer’smainbusinessactivity.

Forexample:n Abalonefishing–searchunderthekeyword‘abalone’to

findcode04191n Blackcoalmining–searchunderthekeyword‘coal’tofind

code06000n Housepainting–searchunderthekeyword‘painting’to

find‘Paintingofbuildingsorotherstructures’code32440Onceyouhaveidentifiedthemostappropriatecodefromthelist,enteritatthecorrectitemandcorrespondinglabelofthetaxreturnand/orschedule.Showallnumbersinthecode,includinganyleadingzeros.

Ifacodecannotbeselectedusingthealphabeticlist,yoursecondoptionistousethenumericlist.Hereyouneedtosearchforthemainbusinessactivityofthetaxpayerunderbroadbusinesscategoryheadings.

Forexample,ifthetaxpayer’smainbusinessactivityistrawlingfortuna,youwouldsearchunderheadingsrelatedtothistypeofbusiness.Inthiscase,thebestheadingwouldbe‘Fishing’.Underthisheadinganappropriateentry‘Trawlingforfinfish’,code04140,willbefound.Thiscodeshouldthenbeenteredatthecorrectitemandcorrespondinglabelonthetaxreturn.

OnlyusecodesfromBusiness industry codes 2011,andtakecaretodescribeyourbusinessactivityasaccuratelyaspossible.AnincorrectcodemayresultinclientsnotreceivingnecessaryserviceormaterialfromtheATO,orcouldleadtoincorrecttargetingofcomplianceactivities.

USE OF INDUSTRY CODE INFORMATIONIndustrycodeinformationiswidelyusedbyorganisationsandresearchersforvariousreasons.OfinteresttotaxagentsandaccountantswouldbeIndustry benchmarkspublishedinTaxation statisticsavailableonourwebsite,www.ato.gov.au

BUSINESSINDUSTRYCODES 2011 i

CONTENTS

Hierarchical index of industries Page

Agriculture,forestryandfishing 21

Mining 22

Manufacturing 22

Electricity,gas,waterandwasteservices 29

Construction 29

Wholesaletrade 30

Retailtrade 32

Accommodationandfoodservices 34

Transport,postalandwarehousing 34

Informationmediaandtelecommunications 35

Financialandinsuranceservices 36

Rental,hiringandrealestateservices 36

Professional,scientificandtechnicalservices 37

Administrativeandsupportservices 38

Publicadministrationandsafety 38

Educationandtraining 39

Healthcareandsocialassistance 39

Artsandrecreationservices 40

Otherservices 41

ATOuseonly 42

Alphabetical index of industries Page

A 1

B 1

C 2

D 4

E 5

F 6

G 7

H 8

I 8

J 9

K 9

L 9

M 10

N 11

O 11

P 12

Q 14

R 14

S 14

T 17

U 18

V 18

W 19

X 19

Y 19

Z 20

Specialsectionassessments 20

Nilcompanytaxreturns 20

ATOuseonly 20

ii BUSINESSINDUSTRYCODES 2011

necmeans‘notelsewhereclassified’.mfgmeans‘manufacturing’.

Description of business activity Code Description of business activity Code Description of business activity CodeA

Abalone fishing 04191Abattoir operation – except poultry 11110Abattoir operation – poultry 11120Abrasive blasting 32990Abrasives mfg 20900Accident insurance provision 63220Accommodation for the aged –

where nursing or medical care is not provided as a major service 86012

Accommodation for the aged – where nursing or medical care is provided as a major service 86011

Accountant 69320Accounting service 69320Acetylene gas mfg 18110Acoustic tile, panels and boards mfg –

glass or mineral wool 20900Actor 90021Actor – own account –

live theatrical or musical 90021Actor – own account –

other than theatrical or musical 90021Actuarial service 64200Acupuncture service 85391Adhesives mfg 19150Adhesives wholesaling 33230Adoption service 87900Adult day care centre operation 87900Adult shop operation 42793Advertising agency operation 69400Advertising service 69400Advocate 69310Aerial ambulance service 85910Aerial crop dusting or spraying 05290Aerial fertiliser spreading 05290Aerial mustering 05290Aerial pest control 05290Aerial photography service 69220Aerial surveying service 69220Aerodrome runway construction 31010Aerosol containers mfg 22390Aggregate quarrying 09190Agistment service (cattle) 01420Agistment service (goat) 01990Agistment service (horse) 01910Agistment service (sheep) 01410Agricultural chemicals wholesaling 33230Agricultural machinery leasing 66310Agricultural machinery or

equipment mfg 24610Agricultural machinery or equipment

wholesaling 34110Agricultural research activities 69100Agricultural services nec 05290Air conditioners repairing – household 94210Air conditioners retailing – household 42210

Air conditioning equipment installation – except motor vehicles 32330

Air conditioning equipment mfg 24520Aircraft charter, lease or rental –

with crew 49001Aircraft engine building or repair 23940Aircraft leasing 66190Aircraft mfg, maintenance and repair 23940Aircraft wheels and brakes

reconditioning service 23940Airline catering service 45130Airline operation – scheduled domestic 49009Airline operation –

scheduled international 49009Airport bus service 46220Airport operation 52200Airport services 52200Alarm systems installation 32340Alarm systems mfg 24290Albums mfg 15230Alcohol counselling services 87900Allergist 85129Almond growing 01390Alumina mfg 21310Aluminium can recycling – collecting,

sorting, dealing, wholesaling 33221Aluminium ores mining 08020Aluminium rolling, drawing or extruding 21420Aluminium smelting 21320Ambulance service 85910Ammonia mfg 18110Ammunition mfg 22990Amusement centre 91310Amusement machines hiring –

including peripherals 66390Amusement machines mfg 24690Amusement park operation 91310Amway sales 43109Anaesthetist 85121Animal clinic or hospital operation 69700Animal food mfg 11920Animal parks 89210Animals retailing – live 42794Antique reproduction furniture retailing 42110Antique wooden furniture mfg 25110Antiques auctioning service 38000Antiques retailing (except pawnbroking) 42732Apartments construction 30190Apartments renting or leasing –

except holiday apartments 67110Apiarist 01930Apple growing 01340Apricot growing 01350Aquaculture – except lobsters

or oysters 02019Aquarium mfg 22990Aquarium operation 89210

Architect 69210Architectural services 69210Archival service 60100Armoured car service 77120Art dealers 42792Art gallery operation – retail 42792Art pottery mfg 20290Art school operation 82120Artificial insemination service 05290Artificial limbs, eyes, etc mfg 24120Artist 90029Artists’ supplies retailing 42720Artists’ supplies wholesaling 37390Artwork preparation service 16120Asbestos removal service 29220Asphalt surfacing 31010Assay service 69250Astrology service 95391Auctioning service –

furniture, second-hand goods 38000Auctioning service – livestock 38000Auctioning service – real estate 67200Auctioning service –

used motor vehicles 38000Auctioning service nec 38000Auditing service 69320Author 90029Auto parts recyclers 35050Auto-electrical services 94110Automatic electrical door maintenance 32320Automobile association operation 95599Automotive crash repairs 94129Automotive mechanical repairs –

electrical repairs 94110Automotive mechanical repairs –

general repairs 94199Automotive mobile phone installation 94110Automotive servicing – electrical repairs 94110Automotive servicing –

general mechanical repairs 94199Aviary operation 89210Aviation consultancy service 52200Avocado growing 01390Awnings installation or repair 32390Awnings mfg – fibreglass 19190Awnings mfg – metal 22990Awnings mfg – textile 13330Awnings retailing 42110

BBabies’ wear retailing 42510Baby foods mfg – milk based 11330Baby foods, canned or bottled mfg –

except milk based 11400Baby napkins hire service 95310Baby napkins mfg – disposable 15240Badge mfg – cloth 13340

BUSINESS INDUSTRY CODES 2011Alphabetic listing

BUSINESSINDUSTRYCODES 2011 1

2 BUSINESSINDUSTRYCODES 2011


Description of business activity Code Description of business activity Code Description of business activity CodeBadge mfg – metal 25910Baggage agency service 52910Bags mfg – leather or leather substitute 13200Bags mfg – paper 15220Bags mfg – plastic 19110Bags or sacks mfg – textile 13330Bags or sacks wholesaling – textile 37110Bags wholesaling – paper 37360Bakeries and hot bread shops 41290Bakeries for bread, etc mfg –

except those selling directly to public 11710Bakery machinery mfg 24690Bakery product mfg –

non-factory-based 11740Ballet company operation 90010Ballet teaching 82120Banana growing 01390Bandages/dressings – medical retailing 42711Bank operation 62210Bar – licensed 45200Barbecues mfg 24410Barbecues retail 42210Barber shop 95110Bark mfg – ground 14110Barrels mfg – metal 22390Barrels mfg – wooden 14990Barrister 69310Basketballer – professional 91122Bathroom and toilet fittings – retailing 42310Bathroom and toilet fittings –

wholesaling 33320Bathroom and toilet fittings mfg – metal 22990Bathroom fixtures mfg – vitreous china 20290Batteries mfg 24390Batteries retail – motor vehicle 39211Batteries wholesaling – motor vehicle 35040Bauxite mining 08020Bearings mfg 24990Beauty salon operation 95110Bed base mfg – upholstered 25130Beds mfg – wooden 25110Beds mfg nec 25110Beds retailing 42110Beds wholesaling 37310Beef cattle and sheep farming 01440Beef cattle farming 01420Beef cattle farming and cereal

grain growing 01450Beef cattle feedlots (specialised) 01430Beekeeping 01930Beer mfg 12120Beer, wine and spirits wholesalers 36061Berry fruit growing 01330Bicycles and accessories retailing 42410Bicycles hiring 66390Bicycles mfg 23990

Billboard construction/erection 32990Billiard saloon operation 91139Billiard table mfg 25920Bingo operation 92099Binocular mfg 24110Bird breeding –

except poultry or game birds 01990Bird feed mfg 11920Bird trapping 04200Biscuit mfg 11730Biscuits retailing 41290Bitumen wholesaling 33210Blacksmith service 21210Blanket mfg – cotton 13330Blanket mfg – synthetic 13330Blanket mfg – wool 13330Blasting services 32120Blinds installation or repair 32390Blinds mfg – metal 22990Blinds mfg – textile 13330Blinds retailing 42110Boarding houses 44000Boarding kennels 95399Boat building or repair 23920Boat charter, lease or rental, with

crew for passenger transport 48200Boat dealers 42450Boat designing service 69230Boat trailer dealing 42450Boat trailer mfg 23120Boilermaking and installation 22310Bond store operation 53090Book retailing – catalogue selling 43109Book retailing – direct selling 43109Bookbinding 16120Bookkeeping service 69320Bookmaker operation 92091Books publishing 54130Books retailing 42442Books wholesaling 37350Boots mfg 13520Bottles mfg – glass 20100Bottles mfg – plastic 19120Bottles recycling 29220Bottling machines mfg 24690Bowling alley operation – tenpin 91139Bowling green construction 31099Bowling green operation 91139Brake and clutch service 94191Branding services – animal 05290Brass finishing or plating 22930Bread bakery operation –

except those selling direct to public 11710Bread retailing 41290Bread vendors 41290Breweries 12120

Brewery equipment maintenance 94290Brewery equipment mfg 24690Bricklaying services 32220Bricks dealing 33390Bricks mfg – clay –

except refractory bricks 20210Bricks mfg – concrete 20340Bricks mfg – refractory 20290Bridal wear and accessories retailing 42510Bridge construction or repair 31010Broadcast equipment mfg 24220Broking service, real estate 67200Brooms and brushes mfg 25990Buffalo hunting 04200Builders hardware dealing nec 33390Building consultancy service 69230Building materials dealing nec 33390Building societies 62220Building timber, dressed mfg 14130Building, house construction 30110Building, non-residential construction

– commercial buildings, hotels, etc 30200Building, residential –

flats, home units, apartments, etc 30190Buildings, residential – renting or

leasing – other than holiday 67110Bulbs or tubes, electric light mfg 24320Burglar alarms installation 32340Burglar alarms mfg 24290Bus shelters – prefabricated wood mfg 14910Bus, coach body mfg 23120Bus, coach dealers 35020Bus, coach leasing 66190Bus, coach transport – long distance 46210Bus, coach transport – short distance 46220Bushfire brigade service 77130Business associations 95510Business college operation 81019Business consultant service 69629Business machine mfg nec 24219Business machines, equipment –

wholesaling – except computing equipment or furniture 34990

Business machines, equipment mfg 24219Business management services nec 69629Business services nec 69629Butchers – wholesale 36020Butchers, butcher shops – retail 41211Butter mfg 11330Butterfly breeding 01990

CCabinet making, joinery – except

furniture and on-site fabrication of built-in furniture or other joinery 14920

Cabinet making, joinery – furniture 25110



Description of business activity Code Description of business activity Code Description of business activity CodeCabinet making, joinery –

on-site fabrication of built-in furniture or other joinery 32420

Cable car operation 50100Cable laying 31099Cafe operation 45110Cake or pastries mfg –

except those selling direct to public 11720Cakes retailing 41290Calligraphy service 16120Cameras, accessories mfg 24110Cameras, accessories retailing 42210Campervan and camper trailer mfg 23120Campervan leasing, hiring or renting 66190Camping equipment hiring 66390Camping equipment retailing 42410Camping ground operation 44000Canal construction 31099Candle mfg 18510Cane cutting service 05290Cans mfg – metal 22930Cans, metal – recycling, collecting,

sorting, dealing or wholesaling 33221Canvas goods mfg 13330Car accessories dealing 39219Car accessories mfg 23190Car dealer – new and/or used 39110Car hire service – chauffeur driven 46239Car leasing, hiring or renting – except

licensed hire cars or taxi cabs 66110Car mfg 23110Car park operation 95330Car radios or cassette players –

dealing or installation 94110Car servicing – electrical repairs 94110Car servicing –

general mechanical repairs 94199Car wash and cleaning service 94129Caravan and camper trailer mfg 23120Caravan battery retailing 39211Caravan dealers 39130Caravan hiring 66190Caravan parks and camping grounds 44000Cardboard mfg nec 15100Cardigan and pullover mfg 13400Caretaking service 77120Carnival or fairground equipment mfg 24690Carpentry, joinery – except furniture

and on-site fabrication of built-in furniture or other joinery 14920

Carpentry, joinery – furniture 25110Carpentry, joinery –

on construction projects 32420Carpet cleaning service 95310Carpet laying 32430Carpet retailing 42120Carpet, rug mfg 13310Cartoon character design 90029

Cartoonists 90029Casino operation 92010Casting agency service 72110Castings mfg – iron or steel 21210Castings mfg – non-ferrous metal 21410Cat breeding 01990Catering service 45130Cement mfg 20310Cement rendering of buildings 32410Cement wholesaling 33390Cemetery operation 95200Central bank operation 62100Central government administration 75100Ceramic floor or wall tile wholesaling 33390Ceramic product mfg nec 20290Ceramic products, industrial mfg 20290Ceramic tiles and pipes mfg 20290Cereal foods mfg 11620Cereal foods wholesaling 36090Cereal grain growing 01490Cereal grain wholesaling 33120Chair lift operation 50100Chair mfg – wooden 25110Charcoal suppliers 33229Charities or charitable organisations 87900Charter bus service – long distance 46210Charter bus service – short distance 46220Chauffeur service 52999Cheese mfg 11330Chemical analysis service nec 69250Chemical engineering service 69230Chemical products mfg nec 18990Chemicals wholesaling nec 33230Chemist shop operation – pharmacy 42711Cherry growing 01350Chicken farming – for meat 01710Chicken, take-away and retailing –

cooked and ready to eat 45120Child car restraints mfg 23190Child care service 87100Child minding centres 87100Child minding service – in the home 95393Children’s homes operation 86090Chimney cleaning service 73110China goods mfg 20290China, glassware and earthenware

retailing 42130China, glassware and earthenware

wholesaling 37330Chinese groceries wholesaling 36090Chipboard mfg 14940Chiropodists 85399Chiropractor service 85340Chlorine mfg 18130Chocolate mfg 11820Chromium plating 22930

Church operation 95400Chutneys or relishes mfg 11400Cigarettes mfg 12200Cinema operation 55130Circus operation 90010Citrus fruit growing 01360Civil engineering –

non-building construction nec 31099Civil engineering –

road or bridge construction 31010Civil engineering service 69230Claim assessment service 64200Clairvoyance service 95391Clay quarrying 09190Clay roof tiles mfg 20290Cleaning products –

chemical-based – wholesaling 33230Cleaning service 73110Clinic – dental 85310Clinic – medical – general practice 85110Clinical massage service 85391Clock mfg 24190Clocks retailing 42799Clothes hoist installation 32990Clothes hoists mfg 22990Clothes ironing service 95310Clothing accessories mfg nec 13510Clothing accessories retailing 42510Clothing mfg – leather 13510Clothing mfg – men’s and boys’ wear 13510Clothing mfg – sleepwear,

underwear and infant clothing 13510Clothing mfg – waterproof 13510Clothing mfg – women’s and girls’ wear 13510Clothing mfg nec 13510Clothing retailing 42510Clothing wholesalers 37120Clubs – licensed 45301Clubs – not licensed, for promotion of

community or sectional interests nec 95599Clubs – not licensed, hospitality,

with staff 45302Clubs – sporting – except hospitality 91140Coaching – sports 82110Coal loader operation – sea transport 52120Coal mining – black coal 06000Coal mining – brown coal 06000Coal product mfg nec 17090Coal retailing 42799Coal wholesaling 33229Coconut growing 01390Coffee growing 01590Coffee mfg 11990Coffee shops 45110Coin dealers 42733Cold store operation 53090



Description of business activity Code Description of business activity Code Description of business activity CodeCollection agency service 72930Collieries – black coal 06000Collieries – brown coal 06000Commercial art service 69240Commercial photography service 69910Commercial printing 16110Commercial vehicles dealing 35020Commission operation – judicial 75400Commodity futures broking or dealing 64110Commonwealth government

administration 75100Communication service – including

telephone, telex, satellite communications service – except radio and TV broadcasting 58010

Community health centre operation 85990Compact disc mfg or publishing 16200Compact disc, cassette tape

and records retailing 42420Composer – music 90029Computer and business machine mfg 24219Computer and related equipment mfg 24211Computer consultancy services nec 70000Computer printer repairs 94220Computer programming service 70000Computer retailing 42220Computer software mfg or publishing 16200Computer tapes or disks mfg or

publishing – pre-recorded 16200Computer time-sharing service 59210Computer training 81011Computer wholesaling –

including peripherals 34920Computers mfg 24211Concert hall operation 90030Concrete – ready mixed –

except dry mix 20330Concrete products mfg nec 20340Concreting services 32210Confectionery mfg 11820Confectionery retailing 41290Confectionery wholesaling 36090Consolidation assessment –

section 219 ITAA 1936 99060Construction machinery leasing 66310Construction materials mining –

except sand quarrying, washing or screening 09190

Construction project management service – fee or contract basis 69230

Consulate operation – foreign government 75520

Consultant physician 85129Consumer credit reporting service 72930Consumers associations operation 95599Contact lenses dispensing 85320Contact lenses mfg 24110Container hiring 66190

Container terminal operation – marine cargo 52120

Container terminal or park facilities – for road freight 52999

Containers mfg – corrugated paper board 15210

Containers mfg – solid paper board 15210Contraceptive mfg 18410Contract staff service 72120Control of non-residents’ money –

section 255 ITAA 1936 99070Convalescent homes 86011Conveyancing service –

by qualified legal practitioners 69310Conveyancing service – other than

by qualified legal practitioners 69310Cooking oil filtration and recycling 11500Cooking utensils retailing – excluding

household electric 42130Cooking utensils retailing –

household electric 42210Cool storage of fruit and vegetables 53090Copper ore mining 08030Copper smelting, refining 21330Copper smithing –

except boiler making 22400Cordial mfg 12110Cordials – wholesaling 36090Cork flooring retailing 42120Corporate head office management

services 69610Corporate unit trusts – assessed as

companies 62400Correspondence school operation nec 82199Cosmetics mfg 18520Cosmetics retailing – catalogue selling 43101Cosmetics retailing – direct selling 43101Cosmetics retailing – except chemist

shops, pharmacies and direct sellers 42712Cosmetics wholesaling 37200Cosmetics, perfumes and toiletry

goods retailing commission based 43201Costume design service 90029Costume hiring 66390Costume jewellery mfg 25910Costume jewellery wholesaling 37320Cotton ginning 05210Cotton growing 01520Courier service 51020Courts operation – judicial 75400Crab potting 04112Craft materials and supplies retailing 42799Crayfishing, lobster fishing 04111Creative writers – own account 90029Credit bureau or agency service 72930Credit card administration service 64190Credit unions 62230Crematorium operation 95200

Cricketer – professional 91123Crime scene cleaning service 73110Crisis care accommodation operation 86090Crockery mfg 20290Crockery retailing 42130Crocodile farming 01990Crocodile hunting 04200Crop dusting service – aerial 05290Crop harvesting service 05290Crude oil wholesaling 33210Crude petroleum wholesaling 33210Cruise operation – river, harbour or lake,

with or without restaurant facilities 50100Crustacean – processed mfg 11200Crustacean breeding or farming –

except lobsters 02039Crustacean wholesaling 36040Crystal glass mfg 20100Curriculum – education

advisory services 82200Curtain cleaning service 95310Curtain making 13330Curtains installing 32390Curtains retailing 42140Cushions mfg 13330Custom tailoring –

men’s and boys’ wear 13510Custom tailoring –

women’s and girls’ wear 13510Customs agency service 52910Cutlery mfg 22990

DDairy cattle farming 01600Dairy herd testing 05290Dairy products mfg nec 11330Dairy products wholesaling 36030Dams construction 31099Dance hall or studio operation 91390Data entry service 59210Data processing service 59210Datacasting service provision 58020Debt collecting service 72930Deer breeding, farming 01800Defence forces operation

and administration 76000Delicatessens 41290Delivery service – road 46100Demolition of buildings or

other structures 32120Dental amalgams mfg 24120Dental hospital operation 85310Dental instruments or equipment mfg 24120Dental surgeon 85310Dentures fabrication 24120Deodorant mfg 18520Department store operation 42600



Description of business activity Code Description of business activity Code Description of business activity CodeDermatologist 85123Desktop publishing service 72920Detective agency service 77120Detergent mfg 18510Detergents wholesaling 37200Development bank operation 62210Diagnostic apparatus mfg 24120Diamond cutting 25910Diamond mining 09901Diesel engines mfg nec 24990Diesel oil retailing 40000Diesel oil wholesaling 33210Dietitian 85399Dingo hunting or trapping 04200Dip mfg – animal 18320Direct marketing services –

advertising direct mail 69400Direct selling – cosmetics,

perfumes and toiletries 43101Direct selling – jewellery 43102Direct selling nec 43109Directory and mailing list publishing 54140Discount store operation 42799Dishwashing machines mfg –

household 24410Disinfectant mfg 18510Display and notice boards wholesaling 34990Display models mfg – metal 22990Display models mfg – plaster 20320Disposal stores – new goods 42733Distillate retailing 40000Distillate wholesaling 33210Distilling and beverage equipment mfg 24690Distilling equipment wholesaling 34190Dive boat tours – coastal waters 50100Dive boat tours – inland waters 50100Divers – commercial, salvage 52190Dog breeding 01990Dog obedience training 95399Dog training – for racing 91291Dog training for farm work 05290Dolls retailing 42430Domestic – household cleaning service

– except carpets, rugs, drapes, curtains or other soft furnishings 73110

Domestic appliance hiring 66390Domestic appliance retailing –

catalogue selling (commission based) 43209Domestic appliance retailing – catalogue

selling (except commission based) 43109Domestic appliance retailing –

direct selling (commission based) 43209Domestic appliance retailing – direct

selling (except commission based) 43109Domestic appliance retailing –

via internet 43109Domestic government representation 75510

Domestic service nec – on a contract or fee basis 95399

Doors or windows mfg – wooden 14920Doughnuts mfg 11720Drafting service – architectural 69210Drains construction, cleaning or

repairing – except sewerage or stormwater drains 32310

Drama school operation 82120Drawing office service – engineering 69230Dredging – harbours or rivers 31099Dressmaking – custom tailoring 13510Dressmaking – customised 13510Dressmaking supplies retailing 42140Dried flowers retailing 42740Drilling contractors 32990Drilling machinery mfg – woodworking

or metalworking 24630Drilling machinery mfg nec 24620Drills mfg – portable electric 24630Drive-in theatre operation 55130Driver training – automotive 82199Driving school operation –

motor vehicle 82199Drug plants growing 01590Drug referral centre operation 85990Drug rehabilitation counselling services 87900Drugs retailing 42711Drugs wholesaling – except veterinary 37200Drugs wholesaling – veterinary 37200Dry cell battery retailing 42290Dry cleaning machinery mfg 24690Dry cleaning machinery or equipment

wholesaling 34190Dry cleaning service, agency 95310Dry ice mfg 18110Drydock operation 23910Duck farming 01710Duct work mfg – air conditioning 22400Ducts mfg – sheet metal 22400Dyeing service 13340Dyes mfg – inorganic 18130Dyes mfg – organic 18120Dyes wholesaling 33230

EEarthmoving equipment

operation training 81019Earthmoving machinery mfg 24620Earthmoving plant hire – with operators 32920Earthmoving services 32120Eastern foods retailing 41290Eastern foods wholesaling 36090Education nec 82199Educational workshops or seminars 82199Egg and egg products wholesaling 36090Egg farm operation 01720

Electric fittings dealing nec 34940Electric gaming machines – poker mfg 24290Electric motors mfg nec 24390Electric rangehood installation 32320Electrical distribution equipment

wholesaling 34940Electrical engineering service –

consulting 69230Electrical equipment or

machinery mfg nec 24390Electrical equipment, industrial,

wholesaling nec 34940Electrical machinery, heavy,

installation – on-site assembly 31099Electrical measuring or testing

instruments wholesaling 34940Electrical repairing – automotive 94110Electrical services 32320Electricity generation, supply and

distribution 26300Electricity meters mfg 24190Electricity transmission 26200Electronic engineering service –

consulting 69230Electronic equipment wholesaling nec

– industrial 34940Electronic telephone security device

wholesaling 34930Elevator installation, repair 32390Elevators or elevator parts mfg 24910Elocution school operation 82199Email services 59100Embassy operation –

foreign government 75520Emergency housekeeping service 87900Emergency service – other than

defence and police 77130Employment agency operation 72110Enamelling service 22930Endodontist 85310Engine oils retailing 40000Engine reconditioning – customised 94199Engineering consultancy service 69230Engineering drafting service 69230Engineering research activities 69100Engineering surveying service 69220Engines, internal combustion mfg nec 24990Engraving on metals –

except process or photographic 22930Enlargers wholesaling – photographic 34940Enquiry agency service 77120Entertainer or celebrity

management service 69629Entertainers 90021Entertainment centre operation 90030Environmental consultancy service –

excluding laboratory service 69621Environmental consultancy services 69621Epilation service 95110



Description of business activity Code Description of business activity Code Description of business activity CodeEscalator installation, repair 32390Escalators or escalator parts mfg 24910Escort agency service 95340Events booking agent 72990Excavating service 32120Executive search service 72110Executor service 64190Explosives laying 32120Explosives mfg 18920Export documentation

preparation service 52910Eye hospitals 84010Eye testing – optometrist 85320

FFabricated metal products mfg nec 22990Fabricated structural steel mfg –

ready-made parts for structures 22210Fabrics mfg – cotton 13120Fabrics mfg – embroidered 13340Fabrics mfg – synthetic 13130Fabrics mfg – wool 13120Fabrics mfg nec 13340Fabrics, textile retailing 42140Farm animals and bloodstock leasing 66200Farm irrigation service 05290Farm produce or supplies wholesaling 33190Farrier service 05290Fashion design service 69240Fashion ware – retailing 42510Fast food retailing 45120Federal government administration 75100Feed wholesaling 33190Fence construction –

except agricultural 32910Ferry service 48100Fertiliser mfg 18310Fertiliser retailing 42320Fertiliser spreading – aerial 05290Fertiliser spreading – except aerial 05290Fertiliser wholesaling 33230Fibreglass fabrics mfg 13130Fibreglass products mfg nec 19190Fig growing 01390Filler or putty mfg 19160Film and video distribution 55120Film and video production 55110Film and video tape royalties –

section 136A ITAA 1936, derived by non-residents 99030

Film archive service 60100Film mfg – plastic 19110Film wholesaling – photographic 34990Finance company operation 62290Financial asset broking service 64110Financial service nec 64190

Financing nec 62300Fire extinguisher servicing 94290Fire fighting service – except forest 77130Fire fighting service – forest 77130Fire insurance provision 63220Fire prevention service 77130Fire protection equipment wholesaling 34990Fire sprinklers installation 32340Fire sprinklers mfg 22990Firearms mfg 22990Firearms retailing 42410Fireplace construction and installation 32390Fireplace restoration services 32390Firewood cutting – forest 03020Firewood cutting and retailing 42799Firewood wholesaling 37390Firework mfg 18920Fireworks retailing 42799First Home Saver Account Trust 63300Fish and chips retailing – take away 45120Fish breeding or farming 02039Fish cleaning or filleting 11200Fish hatchery operation 02039Fish mfg – canned 11200Fish mfg – dried or smoked 11200Fish net mfg 13320Fish retailing – fresh 41212Fish wholesaling 36040Fishing – freshwater 04199Fishing – line fishing 04130Fishing – marine nec 04192Fishing tackle hiring 66390Fishing tackle mfg 25920Fishing tackle retailing 42410Fishing tracing – fin fish 04140Fitness centres 91110Flags or banners mfg 13330Flats construction 30190Flats renting or leasing –

except holiday flats 67110Flavourings mfg – food 11990Floor coverings laying nec 32430Floor coverings mfg – rubber 19200Floor coverings mfg – textile 13310Floor coverings retailing 42120Floor coverings wholesaling 37310Floor or wall tiles mfg – concrete 20340Floor sanding 32430Floor tile wholesaling (except ceramic) 37310Flooring fixing – wooden 32420Florist operation – retail 42740Florist operation – wholesale 33190Flour mfg – wheat –

except self-raising flour 11610Flour mfg – wheat – self-raising flour 11610

Flour milling machinery mfg 24690Flower growing (outdoors) 01150Flower growing (under cover) 01140

Flower pots mfg – ceramic 20290

Flower pots mfg – concrete 20340

Flowers retailing 42740

Flowers wholesaling 33190

Fly spray mfg 18320

Flying doctor service 85110

Flying schools 82191

Flywire installation – screens, shutters or blinds 32390

Fodder growing 01590

Fodder mfg – prepared 11920

Food dressings mfg 11990

Food mfg nec 11990

Food packing machinery mfg 24690

Food processing machinery mfg 24690

Food processing machinery or equipment wholesaling 34190

Food research institution operation – except university 69100

Food waste disposal units mfg 24410

Food wholesaling nec 36090

Football pools operation 92099

Footballer – professional 91124

Footpaths construction – concrete 32210

Footwear mfg 13520

Footwear repairing 94910

Footwear retailing 42520

Footwear wholesaling 37120

Forensic science consulting service – other than pathology service 69250

Forest conservation services 05100

Forest nursery operation or service 05100

Forest planting 05100

Forestry 03010

Forging machinery mfg 24630

Forging machinery or equipment wholesaling 34190

Forgings mfg – iron or steel 22100

Forgings mfg – non-ferrous metal nec 21410

Forklift trucks mfg 24910

Formwork fixing – wooden 32420

Fortune telling service 95391

Fossil fuel electricity generation 26110

Foundation garments mfg 13510

Foundation garments retailing 42510

Foundations construction – concrete 32210

Four-wheel drive tour operation with driver 50100

Frame mfg – wooden picture or mirror 14990

Freezers mfg 24410

Freight brokerage service 52999



Description of business activity Code Description of business activity Code Description of business activity CodeFreight containers mfg – metal 22310

Freight forwarding service – except by road 52920

Freight forwarding service – road 52920

Freight terminal operation – sea transport 52120

Freight transport operation nec 50290Freight transport service – coastal sea

transport 48100Freight transport service –

non-scheduled air transport 49001Freight transport service – railway 47100Freight transport service –

river, harbour or lake 48100Freight transport service –

scheduled domestic air transport 49009Freight transport service –

scheduled international air transport 49009Freshwater crayfish farming

or breeding 02039Friendly society operation 62400Fruit canning or bottling 11400Fruit drying – except sun drying 11400Fruit fresh – wholesaling,

washing or packing 36050Fruit juices or fruit juice drinks mfg –

less than single strength 12110Fruit juices, single strength

or concentrated 11400Fruit mfg – frozen 11400Fruit picking 05290Fruit pulp mfg – puree or spreads 11400Fruit retailing – fresh 41220Fruit tree nursery operation (outdoors) 01120Fruit tree nursery operation

(under cover) 01110Fuel gas distribution –

through mains system 27000Fuel oil wholesaling 33210Fund raising nec – on a

commission or fee basis 72990Funeral benefit provision 63210Funeral directing 95200Fur clothing retailing 42510Fur skin animal hunting or trapping 04200Fur skin animals farming 01990Furnaces construction –

for industrial plants from prefabricated components 31099

Furnaces mfg – electric – except space heaters 24390

Furnaces mfg – industrial – except electric furnaces or space heaters 24990

Furnaces or furnace equipment, industrial, wholesaling – except electrical 34990

Furniture fittings mfg – metal 25120Furniture hiring 66390Furniture mfg – sheet metal 25120Furniture mfg – wooden 25110

Furniture mfg nec 25190Furniture part mfg – except sheet metal 25190Furniture removal service – road 46100Furniture retailing – household 42110Furniture storage service 53090Furniture wholesaling – except office 37310Furniture wholesaling – office 37310Furriers – retail 42510Furriers – wholesale 37120

GGalvanised iron products dealing 33390Gambling services nec 92099Game bird farming 01710Game fishing tours – coastal waters 50100Games retailing 42430Gaol operation 77140Garage doors mfg – aluminium 22230Garage doors mfg – metal –

except aluminium 22290Garages – prefabricated metal mfg 22220Garages – prefabricated wood mfg 14910Garbage bags mfg – plastic 19110Garbage bins mfg – plastic 19110Garbage cans mfg – metal 22390Garbage collection service 29110Garbage disposal service 29210Garden drainage systems installation 32910Garden ornaments retailing 42320Garden sprinkler systems installation –

except irrigation systems 32910Garden supplies retailing nec 42320Garden tools mfg –

except power operated 22990Garden tools retailing 42310Garden tools wholesaling 33390Gardening service nec 73130Gas – natural – exploration on contract 10112Gas – natural – exploration own account 10111Gas – natural – extraction 07000Gas appliance repair 94210Gas cylinders mfg 22310Gas engines mfg –

except agricultural or motor vehicle 24990Gas hauling – by road 46100Gas heating appliances –

household – mfg 24490Gas heating appliances –

household – retailing 42210Gas or fuel oil mfg 17010Gas plumbing 32310Gas stoves mfg – household 24410Gas, natural, distribution –

through mains system 27000Gases – industrial – wholesaling –

except liquefied petroleum gas 33230Gases mfg – industrial 18110Gasoline refining or blending 17010

Gates mfg – aluminium 22230Gates mfg – metal –

except aluminium or wire 22290Gearboxes mfg 23190

Gem cutting 25910

Gemstone mining – except opals and diamonds 09903

Gemstones mfg – synthetic 20900

Gemstones wholesaling 37320

Genealogy service 95399

General household repairs – excluding cleaning, gardening or trade services elsewhere classified 32990

General insurance 63220

General line groceries wholesaling 36010

General practitioner – medical 85110

General store operation – main grocery 41100

General store operation – other than mainly groceries 42799

Geological and geophysical consultancy service 69250

Gift shops 42799

Ginger growing 01590

Girders mfg – prefabricated steel 22210

Glass or glass products mfg – except glass wool or glass wool products 20100

Glassware retailing 42130

Glassware wholesaling – household 37330

Glazing services 32450

Glue mfg 19150

Goat farming 01990

Goat shearing 05220

Go-kart track operation 91310

Go-karts retailing – motorised 39120

Gold mining or dredging 08040

Gold plating 22930

Gold smelting, refining 21390

Gold, silver merchants 33229

Goldsmithing 25910

Golf course construction 31099

Golf course or practice range operation nec 91139

Golf equipment mfg 25920

Golf equipment retailing 42410

Golf equipment wholesaling 37340

Goose farming 01710

Gourmet shops 41290

Grain elevator operation 53010

Grain loader operation – sea transport 52120

Grain silo operation 53010

Grain storage 53010

Grain, cereal growing 01490

Granite quarrying 09190

Grapes growing 01310

Graphic design service – for advertising 69240

Gravel quarrying, washing or screening 09110



Description of business activity Code Description of business activity Code Description of business activity CodeGreengrocery operation – retail 41220

Greeting cards mfg 15230

Greeting cards retailing 42799

Greyhound training 91291

Groceries retailing 41100Groceries wholesaling nec 36090Grocery supermarket operation 41100Guest house operation 44000Guns or rifles mfg 22990Guns or rifles retailing 42410Guttering installation or repair – roof 32310Guttering mfg – sheet metal 22240Gymnasium equipment retailing 42410Gymnasium equipment wholesaling 37340Gymnasium operation 91110Gynaecologist 85124

HHaberdashery retailing 42140Haberdashery wholesaling 37110Haematologist services 85129Hair brushes mfg 25990Hair care products mfg 18520Hair driers mfg – electric –

except household 24390Hair driers mfg – electric – household 24490Hair restoration service – cosmetic 95110Hair restoration service –

except by registered medical practitioner or cosmetic 85129

Hairdressers’ equipment wholesaling 34990Hairdressing service 95110Ham mfg 11130Hamburgers mfg – precooked 11130Hamburgers retailing 45120Hand tools mfg nec – except

pneumatic or power operated 22990Hand tools nec mfg – pneumatic

or power operated 24630Hand tools wholesaling –

including power operated 33390Handbags mfg 13200Handbags retailing 42590Handyman services 32990Handyman services – household

repairs – excluding cleaning, gardening or trade services elsewhere classified 32990

Hang glider mfg 25920Harbour services nec 52190Harbour works construction –

except buildings 31099Hardboard mfg 14940Hardware retailing – domestic 42310Hardware wholesaling – domestic 33390Harness mfg 13200Hats mfg 13510Hay cutting, baling or pressing 05290

Hay growing 01590Headphones mfg 24290Headstones mfg, installation 20900Health foods direct selling 43109Health foods retailing 41290Health foods wholesaling 36090Health insurance 63210Health services nec 85990Hearing aids dispensing 85399Hearing aids mfg 24120Heaters – household – mfg 24490Heating equipment –

household electric – repairing 94210Heating equipment –

household electric – retailing 42210Heating equipment installation –

except industrial furnaces 32330Heating oil dealing 33210Helicopter charter 49001Helicopter mfg or repairing 23940Helmets mfg 13510Herb mfg – processed 11990Herbalist 85391Herbarium operation 89210Herbs growing (outdoors) 01230Herbs growing (under cover) 01220Hide wholesaling 33190High Commission operation 75520High school operation –

except combined primary and secondary school 80220

Hire car service without driver 66110Historic house operation 89100Hobby equipment and supplies retailing 42430Hobby equipment hiring 66390Hobby equipment wholesaling –

except tools 37340Hoists or hoisting equipment mfg –

except clothes hoists 24910Holding company operation – ie holding

shares in subsidiary companies 62400Holiday houses and flats operation 44000Home for the disadvantaged

operation nec 86090Home maintenance and repair services 32990Home page development 70000Home units construction 30190Homeless accommodation 86090Homeless welfare assistance –

except accommodation 87900Homoeopath 85391Honey mfg – blended 11990Honey wholesaling 36090Hops growing 01590Horse breeding 01910Horse float mfg 23120Horse floats wholesaling or retailing 39130

Horse shoes mfg 22100Horse trailer hiring 66190Horse training – race horse 91292Horticultural services nec 05290Hose mfg – plastic 19190Hose mfg – rubber 19200Hosiery mfg 13400Hospice operation 86090Hospital operation – except psychiatric,

dental or veterinary hospitals 84010Hot water systems installation 32310Hot water systems wholesaling 33320Hotel operation 44000Hotel operation – mainly drinking place 45200Hotels construction 30200House cleaning service 73110House construction, alteration,

renovation or general repair 30110House painting 32440Household appliances mfg 24490Household appliances repairing nec 94210Household appliances retailing 42210Household appliances wholesaling 34940Household ceramic giftware

wholesaling 37330Household freezer retailing 42210Household fridge retailing 42210Household goods hiring 66390Household insurance 63220Household internet equipment retailing 42210Household linen wholesaling 37110Household microwave oven retailing 42210Household textiles retailing 42140Household whitegoods retailing 42210Houses prefabricated – assembly,

erection or installation 30110Houses renting or leasing –

except holiday houses 67110Hunting or trapping 04200Hydro-electricity generation 26120Hydropath 85391Hypnotherapist 85399

IIce cream cones or wafers mfg 11730Ice cream mfg 11320Ice cream retailing 45120Ice cream wholesaling 36030Ice mfg – except dry ice 12110Ice retailing 42799Import documentation

preparation service 52910Indoor plant hire 66390Industrial chemical mfg – inorganic nec 18130Industrial chemical mfg – organic nec 18120Industrial equipment operation training 81019Industrial gas mfg 18110



Description of business activity Code Description of business activity Code Description of business activity CodeIndustrial machinery or

equipment mfg nec 24990Industrial machinery or equipment

wholesaling nec 34990Industrial research institution

operation – except university 69100Industrial union operation 95520Industrial waste collection

and disposal service 29110Infants’ clothing mfg – except knitted 13510Information storage and retrieval

services – except library 59220Ink mfg 19160Innerspring mattress mfg 25130Insecticide mfg 18320Insulating materials wholesaling 33390Insulation materials installation 32390Insulation, glass fibre or

mineral wool mfg 20900Insurance – accident, house,

marine and general 63220Insurance agency service 64200Insurance and re-insurance with a

non-resident – sections 144 and 148 ITAA 1936 99050

Insurance broking service 64200Insurance consultant service 64200Interest on bearer debentures 99010Interior decorating service nec 32440Internet advertising services 69400Internet cafe (mainly cafe operation) 45110Internet cafe (mainly internet

service operation) 59100Internet consultancy service 70000Internet development services 70000Internet implementation

advisory services 70000Internet publishing (periodical) 57000Internet retailing – personal

and household goods 42210Internet service providers 59100Internet software development 70000Internet website design services 70000Internet website development 70000Interpreting service 69990Introduction agency service 95392Investing in patents and copyrights 64200Investing in tangible artistic work 54190Investment association operation 62400Investment company operation 62400Investment operation – own account 62400Iron and steel mfg – basic 21100Iron ore mining 08010Iron pyrite mining 08090Ironing or pressing machinery,

laundry mfg – except household 24690Irrigation systems construction 31099Island ferry operation –

in coastal waters 48200

JJade mining 09903Jam mfg – including conserves,

jellies or fruit spreads 11400Jars mfg – glass 20100Jeans mfg – men’s or boys’ 13510Jeans mfg – women’s or girls’ 13510Jetski parts retailing 42450Jetski parts wholesaling 34990Jetski retailing 42450Jetski wholesaling 34990Jetties construction 31099Jewellery mfg 25910Jewellery retailing – direct selling 43102Jewellery retailing –

except direct sellers 42530Jewellery retailing commission based 43202Jewellery wholesaling 37320Jockeys 91121Joinery work on construction projects 32420Joists, prefabricated steel mfg 22210

KKangaroo hunting 04200Kangaroo meat wholesaling 36020Kegs mfg – metal 22390Kerb and guttering construction –

concrete 32210Kerosene mfg 17010Kerosene retailing 40000Kerosene wholesaling 33210Kettles or jugs mfg – electric 24490Key cutting or duplicating service 94990Keys mfg 22990Kindergarten, pre-school operation –

except child minding centre 80100Kit home mfg – wooden 14910Kitchen appliances wholesaling –

household electric 34940Kitchen furniture mfg – wooden 25110Kitchen sinks mfg –

vitreous china or porcelain 20290Kitchenware mfg – ceramic 20290Kitchenware mfg – glass 20100Kitchenware mfg – plastic nec 19120Kitchenware retailing 42130Kitchenware wholesaling 37330Kiwi fruit growing 01320Knitted fabrics mfg 13400Knitting machines mfg 24690Knives mfg – hand held –

except power operated 22990

LLaboratory operation 69250Labour hire – temporary 72120Labouring – air conditioning

and heating services 32330

Labouring – bricklaying 32220Labouring – carpentry services 32420Labouring – concreting 32210Labouring – construction services nec 32990Labouring – electrical services 32320Labouring – farming 05290Labouring – glazing services 32450Labouring – landscaping services 32910Labouring – mining services 10900Labouring – painting and

decorating services 32440Labouring – plastering and

ceiling services 32410Labouring – plumbing services 32310Labouring – roofing services 32230Labouring – site preparation services 32120Labouring – structural steel

erection services 32240Labouring – tiling and

carpeting services 32430Lacquer mfg 19160Ladies wear retailing 42510Lake construction 31099Laminated sheet glass mfg 20100Lamps mfg – infrared or ultraviolet 24320Lamps or lamps parts mfg 22990Land clearing – bush or rural 32120Land clearing – except rural 32120Land development or subdivision 32110Land surveying service 69220Landscape architecture service 69210Landscape construction 32910Landscaping supplies – retailing 42320Landscaping supplies – wholesaling 33190Lapidary work 25910Laser printer wholesaling 34920Lathes mfg – woodworking

or metalworking 24630Laundry agency operation 95310Laundry machinery mfg –

except household 24690Laundry machinery or equipment

wholesaling – except domestic 34990Laundry service 95310Lawn construction 32910Lawn mower retailing 42310Lawn mowers mfg 24610Lawn mowers wholesaling 34110Lawn mowing service 73130Lead ore mining 08070Lead smelting, refining 21330Leasing licences 66400Leasing of plant or equipment 66310Leather clothing mfg 13510Leather clothing retailer 42510Leather goods repairing –

except apparel 94990



Description of business activity Code Description of business activity Code Description of business activity CodeLeather goods retailing –

except apparel 42590Leather goods wholesaling –

except clothing or footwear 37390Leather mfg 13200Leather or leather substitute

goods mfg nec 13200Leather wholesaling 33190Legal aid service 69310Library service 60100Licensed club operation 45301Life insurance provision 63100Lifts mfg, installation and repair 32390Light fittings dealing – electrical 34940Limestone quarrying 09190Line fishing 04130Linen hire service 95310Linen retailing – household 42140Lingerie mfg 13510Lingerie retailing 42510Lingerie wholesaling 37120Linoleum or linotile fixing 32430Lipstick mfg 18520Liquefied gases wholesaling –

except liquefied petroleum gas (LPG) 33230Liquefied petroleum gas –

automotive – retailing 40000Liquefied petroleum gas – dealing 33210Liquefied petroleum gas –

production – except refinery 07000Liquefied petroleum gas mfg – refinery 17010Liqueurs mfg 12130Liquor stores 41230Livestock dipping, drafting or droving 05290Livestock raising nec 01990Livestock wholesaling 33190Livestock yarding equipment

mfg – metal 22990Lobbyist 69629Lobster farming 02031Lobster fishing 04111Local government administration 75300Locks mfg 22990Locks wholesaling 33390Locksmith service 77120Locomotives mfg and repair 23930Log haulage service 46100Logging 03020Lottery agency operation 92020Lottery operation 92020Loudspeakers mfg 24290Lounge suite mfg 25110Lucerne growing 01590Luggage wholesaling 37390

MMacadamia nut growing 01390

Machine tools wholesaling 34190Magazine retailing 42441Magazine wholesaling 37350Magnetic tapes mfg –

except pre-recorded 24290Magnetic tapes mfg –

pre-recorded or publishing 16200Magnetic therapy service 85391Mail services 51010Mailbox rental services 51010Maize growing 01490Male and female clothing mfg –

mfg equal amount of each 13510Malt extract mfg 11610Malt mfg – except malt extract 11610Management consultancy service 69629Management training service 81019Mango growing 01390Manicure service 95110Map preparation service 69220Maps publishing 54130Marble quarrying 09190Margarine mfg 11500Marina operation – pleasure craft 91390Marine accessories retailing nec 42450Marine engineering service 69230Marine oils wholesaling 33230Market research service 69500Marriage celebrant 95399Marriage guidance service 87900Martial arts and self-defence instruction 82110Massage (adult industry) services nec 95340Massage therapy (medical) service 85391Masts mfg – aluminium 22990Match mfg 18920Maternity hospital operation 84010Matriculation college operation 80220Mattress mfg – except rubber 25130Mattress mfg – rubber 25130Mattresses retailing 42110Mattresses wholesaling 37310Meals on wheels service 87900Measuring instruments mfg 24190Meat mfg – except bacon, ham

or uncanned poultry 11110Meat packing – except poultry 11110Meat retailing – except canned meat 41211Meat wholesaling –

except canned, cured or smoked poultry or rabbit meat 36020

Meat, cooked mfg – except poultry 11130Mechanical services – general 94199Medal mfg 25910Medical equipment mfg 24120Medical equipment wholesaling nec 34910Medical gas mfg nec 18410

Medical imaging clinic 85209Medical laboratory operation 85202Medical research institution

operation – except university 69100Medical science research activities 69100Medical service – GP 85110Medical service, specialist nec 85129Medicine mfg 18410Medicine retailing 42711Medicines wholesaling –

except veterinary 37200Melons growing 01230Menswear mfg 13510Menswear retailing 42510Menswear wholesaling 37120Merchandising consultancy service 69629Merry-go-round operation 91310Messenger service 51020Metal coating of manufactured

products nec 22930Metal polishing or finishing 22930Metal roof fixing 32230Metal scrap wholesaling 33221Metallic ores mining nec 08090Metallic ores wholesaling 33229Metallurgical services 69250Metalworking hand tools mfg – except

pneumatic or power operated 22990Metalworking machinery mfg nec 24630Metalworking machinery wholesaling 34190Meteorological instruments mfg nec 24190Meteorological services 69990Meters mfg – gas or water 24190Microchip mfg 24290Microfiche production services 59210Microphones mfg 24290Midwifery services 85399Migration consultants and services 69990Mild steel anchors mfg 22920Milk mfg – condensed or evaporated 11330Milk powder mfg 11330Milk processing – cream 11310Milk processing machinery or

equipment wholesaling 34190Milk production – dairy cattle 01600Milk products mfg nec 11330Milk receiving or distribution

depot operation 11310Milk vendor 43109Milk wholesaling 36030Millinery retailing 42510Millinery wholesaling 37120Mine site construction nec 31099Mine site preparation 32120Mineral exploration – own account 10121Mineral exploration services 10122



Description of business activity Code Description of business activity Code Description of business activity CodeMineral water mfg 12110Minerals wholesaling nec 33229Mining engineering service 69230Mining machinery mfg 24620Mining machinery or equipment

wholesaling 34190Mining nec 09909Mining services nec 10900Mining surveying service 69220Mirrors mfg 20100Mobile homes dealing 39130Mobile phone battery retailing 42210Mobile phone battery wholesaling 34930Mobile phone retailing 42210Model agency 72120Modelling school 81019Modem equipment mfg 24220Money market dealers 62290Monorail operation 47200Monuments making 20900Monuments or grave markers mfg –

concrete 20340Mortgage broking service 64110Motel operation 44000Motion picture distribution 55120Motion picture editing 55140Motion picture film or tape production 55110Motion picture leasing 55120Motion picture screening 55130Motion picture theatre operation 55130Motor accessory shops operation 35040Motor cars mfg 23110Motor cycle tour operation – with driver 50100Motor cycles mfg 23990Motor cycles or scooters repairing 94199Motor cycles or scooters wholesaling

or retailing 39120Motor trimming 94129Motor vehicle – hiring, leasing

or renting – except licensed hire cars or taxi cabs 66110

Motor vehicle accessories dealing – new 35040

Motor vehicle body repairing 94129Motor vehicle clutch or brake repairing 94191Motor vehicle conversion 23120Motor vehicle covers mfg – textile 13330Motor vehicle crash repairs 94129Motor vehicle electrical parts

and instrument mfg 23130Motor vehicle engine mfg 23110Motor vehicle insurance 63220Motor vehicle mechanical repairs –

general repairs 94199Motor vehicle paint wholesaling 35040Motor vehicle parts dealing – new 35040Motor vehicle parts dealing – used 35050

Motor vehicle radiator repairing 94192Motor vehicle restoration 94129Motor vehicle rust proofing 94129Motor vehicle servicing –

electrical repairs 94110Motor vehicle smash repairing 94129Motor vehicle tyres mfg 19140Motor vehicle warranty

inspection service 94199Motor vehicle washing or

cleaning service 94129Motor vehicles distributing – new 35010Motor vehicles retailing – new 39110Motor vehicles retailing – used 39110Motor vehicles wholesaling 35010Motor wreckers 35050Motors mfg – internal combustion nec 24990Mufflers and exhaust systems

repairing – automotive 94193Mufflers mfg 23190Museum operation 89100Mushroom growing 01210Music group management service 69629Music hall operation – excluding

theatre restaurant operation 90030Music school operation nec 82120Music teaching 82120Musical group operation 90010Musical instrument mfg 25990Musical instruments retailing 42799Musical instruments wholesaling 37390Musicians 90021Mustering – aerial 05290

NNail polish mfg 18520Nails mfg 22910Natural sciences – astronomy,

chemistry, mathematics, physics, earth sciences research activities 69100

Nautical instruments mfg 24190Naval architecture service 69230Navigation service – air transport 52200Navigation service – water transport 52190Navigational equipment mfg 24190Neon signs mfg 24320Netball court or facility operation 91139Nets and netting mfg 13320Network communication

service (wired) 58010Network communication

service (wireless) 58020Neurologist 85129News collection for radio broadcasting 60200News collection for television

broadcasting 60200Newsagent operation 42441Newspaper wholesaling 37350

Newspapers printing 16110Newspapers publishing 54110Newspapers retailing 42441Newsprint mfg 15100Newsreel production 55110Newsreel theatre operation 55130Nickel ore mining 08060Night watchman service 77120Nightclub operation 45200Nominee service 64190Non-resident insurance company –

section 143 ITAA 1936 99040Non-taxable or NIL company tax returns –

no income, expense or balance sheet data present 98000

Notary 69310Numerology service 95391Nurseries – retail 42320Nursery stock – wholesale 33190Nursing care (in patient’s home,

predominantly home support) 87900Nursing care (in patient’s home,

predominantly medical) 85399Nursing college operation 82120Nursing home operation 86011Nursing service 85399Nuts mfg – candied 11820Nuts or bolts mfg – metal 22920Nuts wholesaling 36090

OOat growing 01490Oatmeal mfg 11620Observatory operation –

except university 69100Obstetric hospital operation 84010Obstetrician 85124Occupational health and safety

(OH&S) consultancy services 69622Occupational therapy service 85399Ocean cruise services –

between domestic and foreign ports 48200Ocean cruise services –

between domestic ports 48200Oceanographic surveying service 69220Office cleaning service 73110Office furniture mfg – sheet metal 25120Office furniture mfg – wooden 25110Office installation and fitout services 32390Office machinery or equipment hiring 66390Office machines mfg 24219Oil and gas field services nec 10900Oil heaters installation 32330Oil heaters mfg – household 24490Oil heaters retailing – household 42210Oil shale mining 07000Oils or greases wholesaling –

industrial or lubricating 33210



Description of business activity Code Description of business activity Code Description of business activity CodeOilseed growing 01490Olive growing 01370On-selling electricity and

electricity market operation 26400Onions growing 01230Opal mining 09902Opera company operation 90010Opera house operation 90030Operations research service 69629Ophthalmic articles and

instruments mfg 24110Ophthalmologist 85129Optical dispensing 85320Optical fibre cable mfg – insulated 24310Optical fibre cable mfg – uninsulated 24190Optical glass mfg 20100Optical instruments or equipment mfg 24110Optical lens grinding 24110Optician 85320Oral pathologist 85310Orchard supplies wholesaling nec 33190Orchestra operation 90010Organic industrial chemical mfg nec 18120Ornamental plant growing (outdoors) 01120Ornamental plant growing (under cover) 01110Orthodontist 85310Orthopaedic specialist 85129Orthoptist 85320Orthotics – arch supports mfg 24120Osteopath service 85340Other basic polymer mfg 18290Other electricity generation 26190Other horse and dog racing activities 91299Other public order and safety services 77190Other telecommunications services 58090Other waste collection services 29190Otorhinolaryngologist 85129Outboard motors mfg 24990Outboard motors retailing 42450Outdoor furniture mfg – wooden 25110Outplacement service 72110Ovens mfg – household 24410Ovens mfg – industrial – except electric 24690Overseas ships freight –

section 129 Income Tax Assessment Act 1936 (ITAA 1936) 99020

Oyster farming 02011Oysters mfg – canned 11200

PPacking or filling service –

contract basis 73200Paediatrician 85129Paedodontist 85310Paint brushes mfg 25990Paint mfg – except bituminous 19160Paint remover mfg 19160

Paint retailing 42310Paint wholesaling 33390Painter – artist 90029Painting of buildings or other structures 32440Painting of manufactured

metal products 22930Panel beating 94129Pantihose mfg 13400Paper hanging 32440Paper mfg nec 15100Paper products mfg nec 15290Paper products wholesaling nec 37360Paper pulp mfg 15100Paper stationery mfg –

except commission printing 15230Paper wholesaling 37360Paperboard mfg nec 15100Parachutes mfg 13330Parachuting school operation 82110Paramedical services 85399Parents and citizens associations 95591Parking lot construction –

except buildings 31010Parking meters mfg 24190Parking station operation 95330Parks and gardens operation 89220Particle board mfg 14940Passionfruit growing 01390Pasta mfg 11620Pastries retailing 41290Pastry dough mfg – frozen 11720Pastry mfg – except frozen pastry dough 11720Pate mfg – except fish 11130Pathologist 85202Pathology laboratory operation 85202Paving laying 32910Paving material – hot-mix bitumen 31010Paving material mfg – except hot-mix 17090Pawnbroking 42731Pawpaw growing 01390Pay TV antennae installation 32320Pay TV installation –

antennae, decoder 32320Pay TV operation 56220Pay TV station operation 56220Peach growing 01350Peanut growing 01590Pears growing 01340Pebbles quarrying 09110Pecan nut growing 01390Pedicure service 95110Pencils mfg 25990Pens mfg 25990Pension fund separately constituted

– operation 63300Performing artist operation 90021

Perfume mfg 18520Perfumes retailing – direct selling 43101Perfumes retailing – except chemist

shops, pharmacies and direct sellers 42712Perfumes wholesaling 37200Periodicals publishing 54120Periodicals retailing 42441Periodicals wholesaling 37350Periodontist 85310Permanent building society operation 62220Personal services nec 95399Personnel management service 69629Pest control service – aerial 05290Pest control service – agricultural –

except aerial or wild animal control 05290Pest control service – forest –

except aerial or wild animal control 05100Pest control service nec 73120Pesticide mfg 18320Pesticides retailing 42320Pesticides wholesaling 33230Pet breeding 01990Pet food mfg – canned 11920Pet foods wholesaling 37390Pet grooming service 95399Pet shops 42794Petrol bowsers installation 32990Petrol bowsers mfg 24510Petrol mfg 17010Petrol retailing 40000Petrol wholesaling 33210Petroleum exploration – own account 10111Petroleum exploration on contract 10112Petroleum product mfg nec 17090Petroleum products wholesaling 33210Pets wholesaling 37390Pharmaceutical preparation mfg 18410Pharmacy operation – retail 42711Phonograph records retailing 42420Photocopier wholesaling 34940Photocopying machines mfg 24219Photocopying machines wholesaling 34940Photographic archive service 60100Photographic equipment hiring 66390Photographic equipment mfg 24110Photographic equipment retailing 42210Photographic equipment wholesaling 34940Photographic film or plates mfg 18910Photographic film processing 95320Photography service – except

aerial photography, motion picture production or photographic film processing 69910

Phototypesetting and layout service 16120Physiotherapy service 85330Picnic ground operation 89220Picnicware mfg – plastic 19120



Description of business activity Code Description of business activity Code Description of business activity CodePicture framing service 42799Pies, pastries, sausage rolls mfg 11720Pig farming 01920Pig iron mfg 21100Pillow or cushion mfg 13330Pilotage service 52190Pineapple growing 01390Pipe fittings mfg – non-ferrous metal 22990Pipeline engineering service 69230Pipeline operation 50210Pipelines construction 31099Pipes and tubes mfg – aluminium 21420Pipes and tubes mfg – non-ferrous

metal – except aluminium 21490Pipes and tubes mfg – steel 21220Pipes mfg – ceramic – except

vitreous china or porcelain 20290Pipes mfg – concrete 20340Pipes mfg – plastic 19120Pipes or pipe fittings – vitreous

china or porcelain mfg 20290Pizza take away – retailing 45120Plant hiring or leasing 66390Plants, garden – retailing 42320Plaster board mfg 20320Plaster products mfg – except

dental or medical plasters 20320Plasterboard fixing or finishing 32410Plasterers 32410Plastic foam products mfg 19130Plastic injection moulded product mfg 19120Plastic raw material mfg 18120Plastic recycling 29220Plastic surgeon 85129Plate glass mfg 20100Plate mfg – aluminium 21420Plate mfg – non-ferrous metal – except

aluminium 21490Platemaking film service 16120Platework nec 22990Playground equipment wholesaling 37340Playhouse operation 90030Playwright 90029Plum or prune growing 01350Plum pudding mfg 11720Plumbers’ fittings wholesaling 33320Plumbing – except marine 32310Plywood mfg 14930Pneumatic tools mfg nec 24630Pocket calculators retailing – electronic 42210Podiatry service 85399Poet 90029Poker machine –

electronic maintenance 94220Poker machine – electronic mfg 24290Poker machines or parts mfg 24690Police services – government 77110

Polish mfg 18510Political party operation 95599Pollution monitoring service 69250Pool cleaning equipment wholesaling 37390Port services nec 52190Portable toilet building mfg – plastic 19120Portfolio investment

management services 64190Portrait photography services 69910Possum hunting and trapping 04200Post office operation 51010Postal agency operation 51010Postcards retailing 42799Posts or poles mfg – concrete 20340Potato crisp mfg 11910Potato crisps wholesaling 36090Potato growing 01230Pottery goods mfg – ornamental 20290Poultry farming – for eggs 01720Poultry farming – for meat 01710Poultry feed mfg – prepared 11920Poultry hatchery operation –

egg breeds 01720Poultry hatchery operation –

meat breeds 01710Poultry meat mfg 11120Poultry packing 11120Poultry retailing – fresh 41213Poultry wholesaling 36020Powder coating of metallic products 22930Power saws mfg – woodworking or

metalworking 24630Power station turbine mfg 24990Power tool demonstration 72990Pram and trolley hire 66390Prawn fishing 04120Precious metals scrap dealing 33221Precious metals wholesaling 37320Prefabricated bus shelter mfg –

concrete 20340Prefabricated bus shelter mfg – metal 22220Prefabricated bus shelter mfg – wooden 14910Prefabricated furniture mfg – wooden 25110Prefabricated garage mfg – metal 22220Prefabricated kit home mfg – metal 22220Prefabricated portable

toilet mfg – metal 22220Prefabricated shed mfg – metal 22220Prefabricated sheds mfg – wooden 14910Prefabricated transportable

home mfg – metal 22220Pre-prepared meals mfg nec 11910Pre-school centre operation –

except child minding centre 80100Primary and secondary school

operation – combined 80230Primary school operation –

except combined primary

and secondary school 80210Printed circuits board mfg 24290Printing 16110Printing machinery or equipment mfg 24690Printing machinery or equipment

wholesaling 34190Printing services 16120Private boys’ school operation –

combined primary/secondary school 80230Private boys’ school operation –

primary school only 80210Private boys’ school operation –

secondary school only 80220Private girls’ school operation –

combined primary/secondary school 80230Private girls’ school operation –

primary school only 80210Private girls’ school operation –

secondary school only 80220Private hotel operation – short-term

accommodation 44000Private households employing staff 96010Private school operation – combined

primary/secondary school 80230Private school operation –

primary school only 80210Private school operation –

secondary school only 80220Product design service 69230Professional associations 95510Professional equipment wholesaling 34910Project management –

house construction 30110Project management – non-residential

building construction 30200Prosthetic products mfg 24120Prosthodontist 85310Prostitution service 95340Protection service 77120Protective clothing retailing 42510Psychiatric hospital 84020Psychiatrist 85125Psychologist 85399Psychotherapist 85399Pub operation – mainly drinking place 45200Public affairs consultant 69629Public boys’ school operation –

combined primary/secondary school 80230Public boys’ school operation –

primary school only 80210Public boys’ school operation –

secondary school only 80220Public girls’ school operation –

combined primary/secondary school 80230Public girls’ school operation –

primary school only 80210Public girls’ school operation –

secondary school only 80220Public opinion research service 69500Public relations counselling service 69629



Description of business activity Code Description of business activity Code Description of business activity CodePublic school operation –

combined primary/secondary school 80230Public school operation –

primary school only 80210Public school operation –

secondary school only 80220Public trading trust operation –

assessed as companies 62400Pulpwood cutting – forest 03020Pumping station operation – sewerage 28120Pumping station operation –

water supply 28110Pumps mfg 24510Puppet show operation 90010Pyrotechnic goods mfg nec 18920

QQuantity surveying service 69230Quartz quarrying nec 09909

RRabbit farming 01990Rabbit hunting or trapping 04200Rabbit meat wholesaling 36020Race course or track operation –

horse or dog 91210Race course or track operation

(except dog or horse) 91139Race horse training 91292Racing information service 95399Racing kennels operation 91291Racing stables operation 91292Radar equipment mfg 24190Radiators mfg 23190Radio broadcast studio equipment mfg 24220Radio or television parts wholesaling 34940Radio relay station operation 58020Radio remote control equipment mfg 24190Radio service 56100Radio station operation 56100Radio telephone service 58020Radio transceivers mfg – transmitters 24220Radiographer 85203Radiologist 85203Radiology services 85203Radios mfg 24290Radios repairing – except car radios 94210Radios retailing – except car radios 42210Radios wholesaling 34940Railway operation – by historical railway

societies or as a tourist attraction 50100Railway rolling stock mfg and repair 23930Railway sleepers mfg – concrete 20340Railway station operation 52999Razors or razor blades mfg –

except power operated 22990Ready mixed concrete mfg –

except dry mix 20330

Real estate agency service 67200Real estate auctioning service 67200Real estate body corporate

management service 67200Real estate broking service 67200Real estate management service 67200Real estate rental agency service 67200Real estate title transfer service –

other than by units of qualified legal practitioners 67200

Recorded media mfg and publishing 16200Recorded media mfg and

publishing nec 16200Recorded music retailing 42420Records – phonograph –

mfg or publishing 16200Recreation ground operation –

except sporting 89220Recycling – auto parts 35050Recycling of cans, metal

waste and scrap 29220Recycling of glass, plastic bottles, etc 29220Recycling of other non-metal waste

and scrap 29220Referee, umpire – professional 91125Reforestation services 05100Refrigeration equipment installation 32330Refrigeration equipment mfg –

commercial or industrial 24410Refrigeration equipment wholesaling

– commercial 34940Refrigerators mfg 24410Refrigerators repairing –

household electric 94210Refrigerators retailing – household 42210Regulatory services 77200Religious goods retailing 42799Religious organisation operation –

except units mainly engaged in the provision of goods or services which are primary to other industries 95400

Renting or leasing of non-residential buildings (except as owner or leaseholder) 67200

Renting or leasing of non-residential buildings as owner or leaseholder 67120

Renting or leasing of non-residential property (except as owner or leaseholder) 67200

Renting or leasing of non-residential property as owner or leaseholder 67120

Repair service – including computer peripherals 94220

Repairing household electrical appliances 94210

Repairing household non-electrical and personal goods nec 94990

Research school operation – university 81020Residential care for the aged operation 86012Residential refuge operation 86090Restaurant operation 45110

Restaurant vat and cooker cleaning services 73110

Retailing nec 42799Rheumatologist 85129Rice growing 01460Rice mfg 11610Rice preparations mfg – canned 11400Rice preparations mfg nec 11990Rice wholesaling – milled or polished 36090Riding school operation 82110River works construction 31099Road construction, repair or sealing 31010Road freight transport service 46100Road passenger transport nec 46239Road sweeping – cleaning services 73110Roadside and nature strip grass

mowing or slashing service 73130Rock lobster fishing 04111Rockery work 32910Rocks gathering – ornamental 09110Roller shutters mfg – aluminium 22230Roller shutters mfg – metal –

except aluminium 22290Roof components mfg – concrete 20340Roof decking mfg – steel 21100Roof racks mfg 23190Roof tiles mfg – concrete 20340Roof tiles mfg – terracotta or clay 20290Roof tiling 32230Roof trusses fixing – wooden 32420Roof trusses mfg – prefabricated steel 22210Roof trusses mfg – wooden 14920Roofing materials installation –

except insulation materials 32230Roofing materials wholesaling 33390Roofing mfg – bitumen or asphalt 17090Rope mfg 13320Rope wholesaling 37110Rubber products mfg nec 19200Rubber recycling 29220Rubbish and waste removal 29110Rubbish dump or tip operation 29210Rugs mfg – animal 13330Rust proofing – automotive 94129

SSaddles mfg 13200Safes or vaults installation 32390Safes or vaults mfg 22990Safety glass mfg 20100Safflower growing 01490Sail cloth wholesaling 37110Sailboards mfg 25920Sailboat mfg 23920Sailing or nautical accessories retailing 42450Sailing school operation 82110



Description of business activity Code Description of business activity Code Description of business activity CodeSails mfg 13330Sales advisory service 69629Salmon farming (caged) 02020Salmon farming (pond or tank) 02039Salt harvesting 09909Salt mfg – cooking or table 11990Salt refining – except cooking

or table salt 18130Saltwater crayfish farming or breeding 02031Salvage service – marine 52190Samples distribution service 69400Sand dealing 33390Sand mining – mineral 08050Sand or other abrasive blasting

of building exteriors 32990Sand quarrying, washing or screening 09110Sandals mfg 13520Sandstone quarrying 09190Sanitary disposal service 29210Sanitary engineering service 69230Sanitary napkins mfg 15240Sanitary ware mfg – iron or steel 22400Sanitary ware mfg – vitreous china

or porcelain 20290Satellite communications service 58020Sauces mfg 11400Sausages mfg – except canned 11130Sausages wholesaling 36020Savings bank operation 62210Sawmill operation 14110Saws mfg – power – food processing 24690Saws mfg – power nec 24990Scaffolding construction 32990Scaffolding mfg – prefabricated steel 22210School – combined primary and

secondary 80230School – primary school 80210School bus service 46220School, high school – secondary 80220Scientific equipment wholesaling 34910Scientific glassware mfg 20100Scientific instruments or

equipment mfg nec 24190Scientific or technical services nec 69250Scientific research institution operation

– except university 69100Scissors mfg – except electric 22990Scrap metal merchants 33221Screen doors mfg – aluminium 22230Screen doors mfg – metal –

except aluminium 22290Screen printing 16110Screen printing positive mfg 16120Screening mfg – wire 22910Screens – window – wholesaling 33390Screwdrivers mfg – including bits

or blades – except pneumatic

or power operated 22990Screws mfg – metal 22920Scuba diving school 82110Sculptor 90029Seafood processing 11200Seafoods mfg – canned 11200Seafoods mfg – preserved 11200Seafoods retailing – fresh 41212Seafoods wholesaling – canned 36090Seafoods wholesaling – fresh or frozen 36040Seasonings mfg – food 11990Seat covers mfg – textile 13330Seat-belts mfg 23190Seats mfg – upholstered 25110Seaweed – algae harvesting 04192Second-hand books retailing 42733Second-hand clothes retailing 42733Second-hand furniture retailing or

auctioning – except pawnbrokers 42733Second-hand goods retailing – except

motor vehicles, pawnbrokers 42733Second-hand goods wholesaling nec 37390Second-hand jewellery retailing –

except pawnbrokers 42733Second-hand motor vehicle

parts dealing 35050Secondary school or college operation 80220Secretarial service 72910Security door mfg – metal 22290Security service 77120Security systems – installation 32340Security valuation service 64190Seed cleaning or grading 05290Seed growing nec 01590Seedling growing nec (outdoors) 01120Seedling growing nec (under cover) 01110Seedlings retailing 42320Seeds retailing – garden 42320Seeds wholesaling – farm or garden 33190Seeds, flower, growing (outdoors) 01150Seeds, flower, growing (under cover) 01140Seismic survey data analysis service 69250Seismic surveying service 69220Self-raising flour mfg 11610Self-service laundry operation 95310Septic tank installation 32310Septic tank service 29210Service station operation 40000Services to the arts nec 90029Set designing service 90029Sewerage or stormwater

drainage systems construction 31099Sewerage system operation 28120Sewing machines (household) repairing 94210Sewing machines (industrial) repairing 94290Sewing machines mfg – household 24490

Sewing machines mfg – industrial 24690Sewing machines wholesaling –

household 34940Shade houses (metal) mfg –

prefabricated 22220Share registry operation 64190Shearing services 05220Sheds mfg – prefabricated metal 22220Sheep and beef cattle farming 01440Sheep farming 01410Sheep farming and cereal

grains growing 01450Sheet metal products mfg nec 22400Sheet mfg – aluminium 21420Sheet mfg – non-ferrous metal –

except aluminium 21490Sheet music publishing 55210Ship charter, lease or rental 48100Ship charter, lease or rental –

with crew for freight transport 48100Ship leasing 66190Ship loading or unloading service 52110Ship management service for

coastal sea transport 48100Ship management service for

international sea transport 48100Ship mooring service 52120Ship registration service 52190Ship repairing 23910Ship wrecking 23910Shipbuilding 23910Shipping agency service 52190Ships agency service 52190Ships, boats hull cleaning 23910Shire administration 75300Shock absorbers mfg 23190Shoes mfg 13520Shoes retailing 42520Shop fittings mfg – built-in

timber display cabinets (factory built) 14920Shop fittings mfg – freestanding

timber display cabinets (factory built) 25110Shop fittings mfg – timber display

cabinets built at the clients premises (on-site fabrication) 32420

Shop fronts mfg, installation – aluminium 22230

Shop fronts mfg, installation – metal – except aluminium 22290

Shopping trolley collection service 72990Shopping trolley repair and

maintenance 94290Shopping trolleys mfg 22910Shower screens mfg –

aluminium framed 22230Shrubs or trees retailing 42320Shutters mfg – aluminium 22230Shutters mfg – metal –

except aluminium 22290



Description of business activity Code Description of business activity Code Description of business activity CodeSignalling equipment, electrical mfg nec 24190Signs mfg – electric 24320Signwriting 69240Silicone mfg 18120Silver ore mining 08070Silver plating 22930Silver smelting, refining 21330Silver–lead bullion mfg 21330Silver–lead–zinc ore mining 08070Silverware mfg 25910Silverware retailing 42130Skateboards mfg 25920Skating rink operation 91139Ski equipment hire 66390Ski equipment mfg 25920Ski equipment retailing 42410Ski equipment wholesaling 37340Ski-lodge operation 44000Skin diving equipment mfg 25920Skin diving equipment retailing 42410Skin diving equipment wholesaling 37340Skins wholesaling 33190Ski-tow operation 50290Skylights mfg – aluminium 22230Skylights mfg – metal –

except aluminium 22290Slate flooring installation 32430Slate quarrying 09190Sleeping bags mfg 13330Sleepwear mfg – except knitted 13510Sleepwear mfg – knitted 13400Smallgoods mfg 11130Smallgoods retailing 41290Smallgoods wholesaling 36020Smash repairing 94129Smoke detectors – installation 32340Snake catching 04200Snake farming 01990Soap mfg 18510Soap wholesaling 37200Social sciences – economics,

psychology, sociology research activities 69100

Socks mfg 13400Soft drinks mfg 12110Soft drinks retailing 45120Soft drinks wholesaling 36090Soft furnishings mfg 13330Soft furnishings retailing 42140Soft furnishings wholesaling 37110Software development services nec 70000Software production service 70000Software publishing 54200Solar hot water systems installation 32310Solar pool equipment and

supplies retailing 42791

Solar water heating systems mfg 24520Solarium – sun tanning operation 95110Solicitor 69310Songwriter 90029Sorghum growing – except

forage sorghum 01490Sound archive service 60100Sound recording equipment mfg 24290Sound recording or reproducing

equipment – industrial – wholesaling 34940Sound recording studio operation 55220Sound reproducing equipment –

household – hiring 66390Sound reproducing equipment –

household – retailing 42210Sound reproducing equipment –

household – wholesaling 34940Sound reproducing equipment mfg 24290Soup mfg 11400Souvenirs retailing 42799Soybean growing 01490Spa pool and hot tub mfg 19120Spa pool and hot tub retailing 42791Spa pool and hot tub wholesaling 33390Space heaters mfg – household 24490Space heating systems mfg –

commercial or industrial 24520Spaghetti mfg – canned 11400Spark plugs mfg 23130Sparkling wines mfg 12140Spaying service 69700Special school operation 80240Specialised foods retailing nec 41290Specialist medical clinic operation 85122Specialist medical practitioner nec 85129Spectacle frames mfg 24110Spectacle lens grinding 24110Spectacles dispensing 85320Speech therapy service 85399Speedway operation 91139Spices mfg 11990Spirits-based mixed drinks mfg 12130Spirits, potable mfg nec 12130Sport and physical recreation clubs nec 91129Sporting club or association –

except hospitality 91140Sporting equipment hiring 66390Sporting equipment retailing –

except clothing or footwear 42410Sporting goods wholesaling –

except clothing or footwear 37340Sporting machinery mfg nec 24990Sports administration service 91140Sports coaching service 82110Sports fields construction 31099Sports goods mfg nec 25920Sports ground operation nec 91139

Sports ticket agency operation 72990Sportsperson nec – professional 91126Spray painting – motor body 94129Spray painting of buildings or

other structures 32440Spring mfg 22910Squash court operation 91131Squid jigging 04130Stage management operation 90029Stainless steel mfg 21100Stairs or staircases mfg – prefabricated

metal – except aluminium 22290Stamp dealing – except pawnbrokers 42733Stamp pads mfg 25990Starter motors mfg 23130State government administration 75200Stationery retailing 42720Stationery wholesaling 37360Stationery, paper, printing 16110Steam-cleaning of building exteriors 32990Steel alloys mfg 21100Steel wire safety screens mfg 22910Stevedoring 52110Stockbroking or trading 64110Stockings mfg 13400Stone – cutting, dressing, polishing

or shaping 20900Stone quarrying 09190Stoneware mfg – table or kitchen 20290Stonework on construction projects 32220Storage service – grain 53010Storage service nec 53090Storage tanks erection – metal 32240Storage tanks, metal plate mfg 22310Stoves – household – retailing 42210Stoves mfg – household 24410Stoves or heaters – household –

wholesaling 34940Stoves or heaters – household

electric – repairing 94210Stoves or heaters hiring 66390Strawberry growing 01330Street photography service 69910Street sweeping – cleaning services 73110String mfg 13320Structural fitting mfg – wooden 14920Structural steel erection 32240Stud beef cattle breeding or farming 01420Stud dairy cattle breeding or farming 01600Stud farm operation – horses 01910Student residences operation – except

boarding schools 44000Studio photography service 69910Submarine constructing 23910Sugar beet growing 01230Sugar cane growing 01510



Description of business activity Code Description of business activity Code Description of business activity CodeSugar mfg 11810Sugar wholesaling – raw 33190Suitcases mfg 13200Suits mfg – men’s or boys’ 13510Suits mfg – women’s or girls’ 13510Sun tanning salon operation 95110Sunflower growing 01490Sunglass mfg 24110Sunscreen preparation mfg 18520Superannuation fund management

service – on a fee or commission basis 64190

Superannuation fund operation – separately constituted 63300

Supermarket trolley collection service 72990Supermarket trolley repair

and maintenance 94290Surfboards mfg 25920Surgeon nec – medical 85129Surgical equipment mfg 24120Surveillance systems installation 32340Surveying instruments mfg 24190Surveying service 69220Sushi and sashimi mfg 11990Suspension components mfg 23190Swimming pool chemicals retailing 42791Swimming pool cleaning service 73110Swimming pool operation 91139Swimming pool retailing 42791Swimming pool shells mfg 19190Swimming pools construction –

above ground 32990Swimming pools construction –

concrete or fibre glass – below ground 31091Swimming pools wholesaling –

fibreglass – below ground 33390Swimming school operation 82110Swimwear mfg 13510Synthetic rubber and resin mfg 18210Syrups mfg – chocolate, caramel

or vanilla 12110Systems analysis service 70000

TTAB agency operation 92092Tables mfg – wooden 25110Tableware wholesaling 37330Tabulating service 59210Take away foods – retailing 45120Tampons mfg 15240Tanks mfg – concrete 20340Tanks mfg – fibre-reinforced plastic 19190Tanks mfg – sheet metal 22310Tape recorders mfg 24290Tar mfg – refined 17090Tariff consultancy service 69629Tattooing service 95399

Tavern operation – mainly drinking place 45200Tax agent 69320Taxi cab management service 46231Taxi cab plate leasing 66400Taxi cab service 46231Taxi driver 52991Taxi meters mfg 24190Taxi radio base operation –

except for taxi trucks 52999Taxi truck service 46100Tea mfg 11990Tea wholesaling 36090Teachers college operation nec 82120Technical and further education

college operation 81019Technical college operation 81019Technology research activities 69100Telecommunications cable mfg 24310Telecommunications equipment mfg 24220Telecommunications service 58010Telephone answering service 72940Telephone cleaning service 73110Telephone equipment mfg 24220Telephone exchange operation 58010Telephone or telegraph equipment

wholesaling 34930Telephone retailing including

mobile phones 42210Telephone service 58010Telephone switching equipment mfg 24220Teleprinter service 58010Television antennae installing 32320Television antennae mfg 24220Television antennae retailing 42210Television film or tape production 55110Television hiring 66390Television or radio transmitting towers

construction 31099Television receiving sets mfg 24290Television relay station operation 58020Television service 56210Television sets repairing 94210Television sets retailing 42210Television sets wholesaling 34940Television station operation 56210Television studio equipment mfg 24220Telex service 58010Temporary labour hire 72120Tennis coaching 82110Tennis court operation 91131Tenpin bowling centres 91139Tents mfg 13330Tents wholesaling 37110Terminating building society operation 62300Terracotta construction goods mfg 20290Terracotta ware mfg nec 20290

Testing or assay service 69250Textile printing 13340Textile products mfg nec 13340Textile working machinery mfg 24690Textile working machinery or

equipment wholesaling 34190Textiles wholesaling nec 37110Theatre lighting service 90029Theatre operation – except

motion picture theatre 90030Theatre restaurant operation 90010Theatre ticket agency operation 72990Theatrical company operation 90010Theological college or seminary

operation 81019Therapeutic massage service 85391Thermographic testing services 69250Third-party insurance 63220Thongs mfg – rubber 13520Thoracic specialist 85129Ticket selling – for non-resident airlines 72200Ticket writing 69240Ties mfg 13510Tights mfg 13400Tiles – floor – retailing 42120Tiles mfg – acoustic, plaster 20320Tiles mfg – ceramic 20290Tiles mfg – concrete 20340Tiles mfg – plaster 20320Tiles mfg – rubber 19200Tiles mfg – sheet metal 22400Tiles mfg – terracotta 20290Tiles wholesaling – except

non-ceramic floor tiles 33390Tiling services – floor and wall 32430Tiling services – roof 32230Timber dealing – except firewood 33310Timber hewing – forest 03020Timber mfg – building, dressed 14130Timber mfg – rough sawn 14110Timber plantation maintenance 05100Timeshare apartment management

service 67200Tin ore mining 08090Tin smelting 21390Tinplate sheet or strip mfg 21100Tissue or sanitary papers mfg 15240Title searching service 69310Tobacco farming 01590Tobacco leaf wholesaling 33190Tobacco mfg 12200Tobacco products retailing 42799Tobacco products wholesaling 36062Toilet cisterns mfg – vitreous

china or porcelain 20290Toilet paper rolls mfg 15240



Description of business activity Code Description of business activity Code Description of business activity CodeToiletries retailing – direct selling 43101Toiletries retailing – except chemist

shops, pharmacies and direct sellers 42712Toiletries wholesaling 37200Toll bridge operation 52999Toll road operation 52999Tomato growing (outdoors) 01230Tomato growing (under cover) 01220Tool boxes mfg – sheet metal 22390Tools, household, retailing 42310Toothbrushes mfg 25990Toothpaste mfg 18510Totalisator agency operation 92092Tour guide service 72200Tour retailing service 72200Tourism development

consultancy service 69629Tourist bureau service 72990Tourist caves operation 89220Tourist coach service – long distance 46210Tourist coach service – short distance 50100Tourist information centre operation 72990Towbar fitting services 94199Towboat operation 52190Towing service, motor vehicle 46100Town planning service 69210Toy library (non-welfare service) 66390Toy library (welfare service) 87900Toys mfg 25920Toys retailing 42430Toys wholesaling 37340Tractors mfg – agricultural –

except crawler tractors 24610Tractors mfg – for construction or

earthmoving purposes 24620Tractors mfg nec 24910Trade association operation –

except trade union 95510Trade commission operation –

foreign government 75520Trade union operation 95520Trading bank operation 62210Traffic engineering service 69230Traffic signals mfg – electrical 24190Trailer and other motor vehicle

wholesaling 35030Trailer hiring 66190Trailer mfg 23120Trailers dealing – boat 42450Trailers dealing – except boat 39130Tram mfg 23930Tramway passenger transport service 46220Transformers mfg 24390Transistors mfg 24290Translation service 69990Transmission equipment mfg –

electricity 24390

Transmission or gearbox assemblies, motor vehicle reconditioning or rebuilding 94199

Transmissions mfg 23190Transport container repair

or refurbishing 52999Transport equipment mfg nec 23990Transport operation nec 50290Transportable home

mfg (wooden) 14910Travel agency service 72200Travel goods retailing 42799Travel insurance provision 63220Trawling for fin fish 04140Tree cutting or felling – forest 03020Tree pruning – forest 05100Tree thinning – forest 05100Trees or shrubs, potted – wholesaling 33190Trench digging 32120Trotting gigs mfg 23990Trout farming (caged) 02020Trout farming (pond or tank) 02039Truck body mfg 23120Truck driver training 82199Truck hire service – with driver 46100Truck leasing, hiring or renting 66190Trucks wholesaling 35020Trusses or joists erection – steel 32240Trustee service 64190Tubes mfg – pneumatic 19140Tubing mfg – flexible metal 22990Tubing mfg – glass 20100Tugboat operation 52190Tunnels construction 31099Turf growing 01130Turkey farming 01710Turkish bath operation 95399Tutoring service – academic 82199Typesetting and composing service 16120Typewriters or typewriter

attachments mfg 24219Typing service 72920Tyre retreading or recapping 19140Tyre retreading or repairing

machinery mfg 24690Tyre wholesaling – motor vehicles –

except motor cycles 35040Tyres mfg 19140Tyres or tubes for motor vehicle –

retailing 39220Tyres or tubes for motor vehicle,

repairing – except retreading 19140Tyres or tubes wholesaling 35040

UUmbrellas mfg 25990Umbrellas retailing 42590Umpire, referee – professional 91125

Underfelt mfg 13340Undertaking 95200Underwear mfg 13510Undifferentiated goods-producing

activities of private households for own use 96020

Undifferentiated service-producing activities of private households for own use 96030

Uniforms mfg – men’s or boys’ 13510Uniforms mfg – women’s or girls’ 13510Unisex clothing mfg 13510Unit trust – corporate operation,

assessed as companies 62400Unit trust – public trading operation,

assessed as companies 62400Unit trust operation – except

corporate and public trading trusts 62400University operation 81020Uranium ore mining 08090Urologist 85129

VVacuum cleaners mfg – commercial 24690Vacuum cleaners mfg – household 24490Vacuum cleaners retailing 42210Vacuum cleaners wholesaling –

household 34940Valuation service – except for

real estate, wool or livestock 69990Valuing service – real estate 67200Variety store operation 42799Vegetable and seed growing (outdoors) 01230Vegetable and seed growing

(under cover) 01220Vegetable growing – for fodder 01590Vegetable juices or soups mfg 11400Vegetable oil, meal or cake mfg 11500Vegetables fresh – retailing 41220Vegetables fresh – wholesaling,

washing or packing 36050Vegetables growing (except dry field

peas or beans or soybeans or for fodder) (outdoors) 01230

Vegetables growing (except dry field peas or beans or soybeans or for fodder) (under cover) 01220

Vegetables mfg – preserved 11400Vehicular ferry operation –

in coastal waters 48100Vehicular ferry or punt operation –

in inland waters 52999Vending machines mfg –

except refrigerated 24990Vending machines mfg – refrigerated 24520Veneer or veneer sheets mfg – wooden 14930Veneer wood – dealing 33310Ventilation equipment installation nec 32330Ventilators mfg – sheet metal 22400



Description of business activity Code Description of business activity Code Description of business activity CodeVeterinary hospitals 69700Veterinary instruments mfg 24120Veterinary pharmaceutical and

medicinal product mfg 18420Veterinary surgeon 69700Video cameras retailing 42210Video cassette retailing 42420Video filming 69910Video recorder mfg 24290Video recorder or equipment hiring 66390Video surveillance systems installation 32340Video tapes and games hiring

to general public 66320Video tapes leasing – excluding hire

to the public by video hire outlets 55120Video tapes, pre-recorded mfg

or publishing 16200Vine stock nursery operation (outdoors) 01120Vine stock nursery operation

(under cover) 01110Vineyard operation 01310Visual display units mfg 24211Vitamin product mfg 18410Vitreous china goods mfg – except tiles 20290Vitreous enamelling 22930

WWall or ceiling boards mfg – plaster 20320Wall or ceiling boards wholesaling 33390Wall or floor tiles mfg – ceramic 20290Wall papering 32440Wall tiling 32430Wallpaper retailing 42310Wallpaper wholesaling 33390Wallpapers mfg 15290Walnut growing 01390Warehousing nec 53090Wash basins mfg – vitreous china

or porcelain 20290Washing machine hiring 66390Washing machines – household – mfg 24410Washing machines –

household – retailing 42210Washing machines –

household – wholesaling 34940Washing machines –

household electric – repairing 94210Washing powder or liquid mfg 18510Waste disposal services 29210Waste paper transport – road 46100Watch or clock parts wholesaling 37320Watches mfg 24190Watches retailing 42530Watches wholesaling 37320Water coolers mfg 24490Water heaters mfg – industrial,

commercial or household 24520

Water mattress mfg 25130Water purification equipment

wholesaling 34190Water ski equipment hire 66390Water ski equipment mfg 25920Water ski equipment retailing 42410Water ski equipment wholesaling 37340Water supply system operation 28110Water tank construction –

except of structural steel 31099Water taxi service 48200Water treatment equipment mfg –

except household 24990Water treatment equipment mfg –

household 24490Waterproofing of buildings 32990Website development 70000Weed control service 73120Weedkiller mfg 18320Weighing machinery mfg 24990Weighing machinery wholesaling nec 34990Weight reducing service 95120Welding equipment mfg – electrical 24390Welding equipment wholesaling –

electrical 34940Welding machinery or equipment

wholesaling – non-electrical 34190Welding nec 22990Welding or cutting equipment mfg – gas 24630Welding rods mfg 21390Welding work on construction projects 32240Welfare counselling service 87900Welfare services for the elderly –

except accommodation 87900Wet suits mfg 13510Whale watching tours – coastal waters 50100Wharf facility leasing 52120Wharf provision 52120Wheat growing 01490Wheel mfg 23190Wheelbarrows mfg 23990Wheelchairs mfg 23990White water rafting tours –

inland waters 91390Wholesale trade nec 37390Wigs mfg 25990Wigs retailing 42590Wilderness tour operation – mainly

by four-wheel drive – with driver 50100Wildlife sanctuary operation 89220Winches mfg 24910Windmills mfg 24610Window cleaning service 73110Window curtain wall installation 32450Window frame installation 32450Window frames or sashes mfg –

aluminium 22230

Window frames or sashes mfg – metal – except aluminium 22290

Window glass mfg 20100Window installation 32450Window insulation fixing 32450Window or door fittings mfg – metal 22990Window screens mfg – aluminium 22230Window screens mfg – metal – except

aluminium 22290Windows – aluminium framed mfg –

complete with glass 22230Windscreen glass mfg 20100Windscreen repairing 94121Wine and spirit merchants – retail 41230Wine bar operation –

mainly drinking place 45200Wine mfg 12140Wire mesh or netting mfg –

except reinforcing mesh 22910Wire mfg – aluminium 21420Wire mfg – non-ferrous metal –

except aluminium 21490Wire or cable mfg – electric 24310Wire products mfg nec 22910Women’s hospital operation 84010Women’s wear retailing 42510Wood products mfg nec 14990Wood pulp mfg 15100Woodchip mfg 14120Woodworking hand tools mfg –

except of wood, pneumatic or power operated 22990

Woodworking machinery mfg nec 24630Woodworking machinery or

equipment wholesaling 34190Woodworking tools wholesaling 33390Wool broking – wholesaling 38000Wool classing – except reclassing

or bulk classing 05290Wool growing 01410Wool mfg – carded or combed 13110Wool reclassing or bulk classing 05290Wool testing service 69250Wool wholesaling 33110Word processing service 72920Work clothing retailing 42510Workers compensation insurance 63220Workplace training 81019Writer 90029Writing materials retailing 42720

XX-ray clinic operation 85201X-ray equipment mfg 24190

YYabby farming, pond or tank

(except fishing) 02039


Description of business activity Code Description of business activity Code Description of business activity CodeYabby fishing (except farming) 04199Yacht broking 43209Yacht constructing 23920Yarns mfg – cotton, flax or silk 13120Yarns mfg – elastic or elastomeric 13130Yarns mfg – woollen 13120Yarns retailing 42140Yarns wholesaling 37110Yoghurt mfg 11330Youth camp operation 91390Youth hostel operation 44000

ZZinc ore mining 08070Zinc oxide mfg 18130Zinc smelting or refining 21330Zoological garden operation 89210

SPECIAL SECTION ASSESSMENTSConsolidation assessment – section 219 Income Tax Assessment Act 1936 (ITAA 1936) 99060Control of non-residents’ money – section 255 ITAA 1936 99070Film and video tape royalties – section 136A ITAA 1936, derived by non-residents 99030Insurance and re-insurance with a non-resident – sections 144 and 148 ITAA 1936 99050Interest on bearer debentures 99010Non-resident insurance company – section 143 ITAA 1936 99040Overseas ships freight – section 129 ITAA 1936 99020

NIL COMPANY TAX RETURNSNon-taxable or Nil company tax returns – no income, expense or balance sheet data present 98000

ATO USE ONLY Private households employing staff – PAYG, FBT use only 97000




Code Description of business activity Code Description of business activity Code Description of business activity

BUSINESS INDUSTRY CODES 2011Numeric listing

01390 Coconut growing01390 Fig growing01390 Macadamia nut growing01390 Mango growing01390 Passionfruit growing01390 Pawpaw growing01390 Pecan nut growing01390 Pineapple growing01390 Walnut growing

Sheep, beef cattle and grain farming01410 Agistment service (sheep)01410 Sheep farming01410 Wool growing01420 Agistment service (cattle)01420 Beef cattle farming01420 Stud beef cattle breeding or farming01430 Beef cattle feedlots (specialised)01440 Beef cattle and sheep farming01440 Sheep and beef cattle farming01450 Beef cattle farming and cereal grain

growing01450 Sheep farming and cereal grains

growing01460 Rice growing01490 Cereal grain growing01490 Grain, cereal growing01490 Maize growing01490 Oat growing01490 Oilseed growing01490 Safflower growing01490 Sorghum growing – except forage

sorghum01490 Soybean growing01490 Sunflower growing01490 Wheat growing

Other crop growing01510 Sugar cane growing01520 Cotton growing01590 Coffee growing01590 Drug plants growing01590 Fodder growing01590 Ginger growing01590 Hay growing01590 Hops growing01590 Lucerne growing01590 Peanut growing01590 Seed growing nec01590 Tobacco farming01590 Vegetable growing – for fodder

Dairy cattle farming01600 Dairy cattle farming01600 Milk production – dairy cattle01600 Stud dairy cattle breeding or farming

Poultry farming01710 Chicken farming – for meat01710 Duck farming01710 Game bird farming01710 Goose farming01710 Poultry farming – for meat01710 Poultry hatchery operation – meat

breeds01710 Turkey farming01720 Egg farm operation01720 Poultry farming – for eggs01720 Poultry hatchery operation – egg

breeds

Deer farming01800 Deer breeding, farming

Other livestock farming01910 Agistment service (horse)01910 Horse breeding01910 Stud farm operation – horses01920 Pig farming01930 Apiarist01930 Beekeeping01990 Agistment service (goat)01990 Bird breeding – except poultry or

game birds01990 Butterfly breeding01990 Cat breeding01990 Crocodile farming01990 Dog breeding01990 Fur skin animals farming01990 Goat farming01990 Livestock raising nec01990 Pet breeding01990 Rabbit farming01990 Snake farming

Aquaculture02011 Oyster farming02019 Aquaculture – except lobsters or

oysters02020 Salmon farming (caged)02020 Trout farming (caged)02031 Lobster farming02031 Saltwater crayfish farming or breeding02039 Crustacean breeding or farming

– except lobsters02039 Fish breeding or farming02039 Fish hatchery operation02039 Freshwater crayfish farming or

breeding02039 Salmon farming (pond or tank)02039 Trout farming (pond or tank)02039 Yabby farming, pond or tank (except

fishing)

AGRICULTURE, FORESTRY AND FISHING

Nursery and floriculture production01110 Fruit tree nursery operation (under

cover)01110 Ornamental plant growing (under

cover)01110 Seedling growing nec (under cover)01110 Vine stock nursery operation (under

cover)01120 Fruit tree nursery operation (outdoors)01120 Ornamental plant growing (outdoors)01120 Seedling growing nec (outdoors)01120 Vine stock nursery operation

(outdoors)01130 Turf growing01140 Flower growing (under cover)01140 Seeds, flower, growing (under cover)01150 Flower growing (outdoors)01150 Seeds, flower, growing (outdoors)

Mushroom and vegetable growing01210 Mushroom growing01220 Herbs growing (under cover)01220 Tomato growing (under cover)01220 Vegetable and seed growing (under

cover)01220 Vegetables growing (except dry field

peas or beans or soybeans or for fodder) (under cover)

01230 Herbs growing (outdoors)01230 Melons growing01230 Onions growing01230 Potato growing01230 Sugar beet growing01230 Tomato growing (outdoors)01230 Vegetable and seed growing (outdoors)01230 Vegetables growing (except dry field

peas or beans or soybeans or for fodder) (outdoors)

Fruit and tree nut growing01310 Grapes growing01310 Vineyard operation01320 Kiwi fruit growing01330 Berry fruit growing01330 Strawberry growing01340 Apple growing01340 Pears growing01350 Apricot growing01350 Cherry growing01350 Peach growing01350 Plum or prune growing01360 Citrus fruit growing01370 Olive growing01390 Almond growing01390 Avocado growing01390 Banana growing



Code Description of business activity Code Description of business activity Code Description of business activity Forestry and logging03010 Forestry03020 Firewood cutting – forest03020 Logging03020 Pulpwood cutting – forest03020 Timber hewing – forest03020 Tree cutting or felling – forest

Fishing04111 Crayfishing, lobster fishing04111 Lobster fishing04111 Rock lobster fishing04112 Crab potting04120 Prawn fishing04130 Fishing – line fishing04130 Line fishing04130 Squid jigging04140 Fishing tracing – fin fish04140 Trawling for fin fish04191 Abalone fishing04192 Fishing – marine nec04192 Seaweed – algae harvesting04199 Fishing – freshwater04199 Yabby fishing (except farming)

Hunting and trapping04200 Bird trapping04200 Buffalo hunting04200 Crocodile hunting04200 Dingo hunting or trapping04200 Fur skin animal hunting or trapping04200 Hunting or trapping04200 Kangaroo hunting04200 Possum hunting and trapping04200 Rabbit hunting or trapping04200 Snake catching

Forestry support services05100 Forest conservation services05100 Forest nursery operation or service05100 Forest planting05100 Pest control service – forest – except

aerial or wild animal control05100 Reforestation services05100 Timber plantation maintenance05100 Tree pruning – forest05100 Tree thinning – forest

Agriculture and fishing support services05210 Cotton ginning05220 Goat shearing05220 Shearing services05290 Aerial crop dusting or spraying05290 Aerial fertiliser spreading05290 Aerial mustering05290 Aerial pest control05290 Agricultural services nec05290 Artificial insemination service

05290 Branding services – animal05290 Cane cutting service05290 Crop dusting service – aerial05290 Crop harvesting service05290 Dairy herd testing05290 Dog training for farm work05290 Farm irrigation service05290 Farrier service05290 Fertiliser spreading – aerial05290 Fertiliser spreading – except aerial05290 Fruit picking05290 Hay cutting, baling or pressing05290 Horticultural services nec05290 Labouring – farming05290 Livestock dipping, drafting or droving05290 Mustering – aerial05290 Pest control service – aerial05290 Pest control service – agricultural

– except aerial or wild animal control05290 Seed cleaning or grading05290 Wool classing – except reclassing or

bulk classing05290 Wool reclassing or bulk classing

MINING

Coal mining06000 Coal mining – black coal06000 Coal mining – brown coal06000 Collieries – black coal06000 Collieries – brown coal

Oil and gas extraction07000 Gas – natural – extraction07000 Liquefied petroleum gas – production

– except refinery07000 Oil shale mining

Metal ore mining08010 Iron ore mining08020 Aluminium ores mining08020 Bauxite mining08030 Copper ore mining08040 Gold mining or dredging08050 Sand mining – mineral08060 Nickel ore mining08070 Lead ore mining08070 Silver ore mining08070 Silver–lead–zinc ore mining08070 Zinc ore mining08090 Iron pyrite mining08090 Metallic ores mining nec08090 Tin ore mining08090 Uranium ore mining

Construction material mining09110 Gravel quarrying, washing or screening09110 Pebbles quarrying09110 Rocks gathering – ornamental

09110 Sand quarrying, washing or screening09190 Aggregate quarrying09190 Clay quarrying09190 Construction materials mining – except

sand quarrying, washing or screening09190 Granite quarrying09190 Limestone quarrying09190 Marble quarrying09190 Sandstone quarrying09190 Slate quarrying09190 Stone quarrying

Other non-metallic mineral mining and quarrying09901 Diamond mining09902 Opal mining09903 Gemstone mining – except opals and

diamonds09903 Jade mining09909 Mining nec09909 Quartz quarrying nec09909 Salt harvesting

Exploration10111 Gas – natural – exploration own

account10111 Petroleum exploration – own account10112 Gas – natural – exploration on contract10112 Petroleum exploration on contract10121 Mineral exploration – own account10122 Mineral exploration services

Other mining support services10900 Labouring – mining services10900 Mining services nec10900 Oil and gas field services nec

MANUFACTURING

Meat and meat product manufacturing11110 Abattoir operation – except poultry11110 Meat mfg – except bacon, ham or

uncanned poultry11110 Meat packing – except poultry11120 Abattoir operation – poultry11120 Poultry meat mfg11120 Poultry packing11130 Ham mfg11130 Hamburgers mfg – precooked11130 Meat, cooked mfg – except poultry11130 Pate mfg – except fish11130 Sausages mfg – except canned11130 Smallgoods mfg

Seafood processing11200 Crustacean – processed mfg11200 Fish cleaning or filleting11200 Fish mfg – canned11200 Fish mfg – dried or smoked11200 Oysters mfg – canned



Code Description of business activity Code Description of business activity Code Description of business activity 11200 Seafood processing11200 Seafoods mfg – canned11200 Seafoods mfg – preserved

Dairy product manufacturing11310 Milk processing – cream11310 Milk receiving or distribution depot

operation11320 Ice cream mfg11330 Baby foods mfg – milk based11330 Butter mfg11330 Cheese mfg11330 Dairy products mfg nec11330 Milk mfg – condensed or evaporated11330 Milk powder mfg11330 Milk products mfg nec11330 Yoghurt mfg

Fruit and vegetable processing11400 Baby foods, canned or bottled mfg

– except milk based11400 Chutneys or relishes mfg11400 Fruit canning or bottling11400 Fruit drying – except sun drying11400 Fruit juices, single strength or

concentrated11400 Fruit mfg – frozen11400 Fruit pulp mfg – puree or spreads11400 Jam mfg – including conserves, jellies

or fruit spreads11400 Rice preparations mfg – canned11400 Sauces mfg11400 Soup mfg11400 Spaghetti mfg – canned11400 Vegetable juices or soups mfg11400 Vegetables mfg – preserved

Oil and fat manufacturing11500 Cooking oil filtration and recycling11500 Margarine mfg11500 Vegetable oil, meal or cake mfg

Grain mill and cereal product manufacturing11610 Flour mfg – wheat – except self-raising

flour11610 Flour mfg – wheat – self-raising flour11610 Malt extract mfg11610 Malt mfg – except malt extract11610 Rice mfg11610 Self-raising flour mfg11620 Cereal foods mfg11620 Oatmeal mfg11620 Pasta mfg

Bakery product manufacturing11710 Bakeries for bread, etc mfg – except

those selling directly to public11710 Bread bakery operation – except those

selling direct to public

11720 Cake or pastries mfg – except those selling direct to public

11720 Doughnuts mfg11720 Pastry dough mfg – frozen11720 Pastry mfg – except frozen pastry

dough11720 Pies, pastries, sausage rolls mfg11720 Plum pudding mfg11730 Biscuit mfg11730 Ice cream cones or wafers mfg11740 Bakery product mfg – non-factory-

based

Sugar and confectionery manufacturing11810 Sugar mfg11820 Chocolate mfg11820 Confectionery mfg11820 Nuts mfg – candied

Other food product manufacturing11910 Potato crisp mfg11910 Pre-prepared meals mfg nec11920 Animal food mfg11920 Bird feed mfg11920 Fodder mfg – prepared11920 Pet food mfg – canned11920 Poultry feed mfg – prepared11990 Coffee mfg11990 Flavourings mfg – food11990 Food dressings mfg11990 Food mfg nec11990 Herb mfg – processed11990 Honey mfg – blended11990 Rice preparations mfg nec11990 Salt mfg – cooking or table11990 Seasonings mfg – food11990 Spices mfg11990 Sushi and sashimi mfg11990 Tea mfg

Beverage manufacturing12110 Cordial mfg12110 Fruit juices or fruit juice drinks mfg

– less than single strength12110 Ice mfg – except dry ice12110 Mineral water mfg12110 Soft drinks mfg12110 Syrups mfg – chocolate, caramel or

vanilla12120 Beer mfg12120 Breweries12130 Liqueurs mfg12130 Spirits-based mixed drinks mfg12130 Spirits, potable mfg nec12140 Sparkling wines mfg12140 Wine mfg

Cigarette and tobacco product manufacturing12200 Cigarettes mfg12200 Tobacco mfg

Textile manufacturing13110 Wool mfg – carded or combed13120 Fabrics mfg – cotton13120 Fabrics mfg – wool13120 Yarns mfg – cotton, flax or silk13120 Yarns mfg – woollen13130 Fabrics mfg – synthetic13130 Fibreglass fabrics mfg13130 Yarns mfg – elastic or elastomeric

Leather tanning, fur dressing and leather product manufacturing13200 Bags mfg – leather or leather

substitute13200 Handbags mfg13200 Harness mfg13200 Leather mfg13200 Leather or leather substitute goods

mfg nec13200 Saddles mfg13200 Suitcases mfg

Textile product manufacturing13310 Carpet, rug mfg13310 Floor coverings mfg – textile13320 Fish net mfg13320 Nets and netting mfg13320 Rope mfg13320 String mfg13330 Awnings mfg – textile13330 Bags or sacks mfg – textile13330 Blanket mfg – cotton13330 Blanket mfg – synthetic13330 Blanket mfg – wool13330 Blinds mfg – textile13330 Canvas goods mfg13330 Curtain making13330 Cushions mfg13330 Flags or banners mfg13330 Motor vehicle covers mfg – textile13330 Parachutes mfg13330 Pillow or cushion mfg13330 Rugs mfg – animal13330 Sails mfg13330 Seat covers mfg – textile13330 Sleeping bags mfg13330 Soft furnishings mfg13330 Tents mfg13340 Badge mfg – cloth13340 Dyeing service13340 Fabrics mfg – embroidered13340 Fabrics mfg nec



Code Description of business activity Code Description of business activity Code Description of business activity 13340 Textile printing13340 Textile products mfg nec13340 Underfelt mfg

Knitted product manufacturing13400 Cardigan and pullover mfg13400 Hosiery mfg13400 Knitted fabrics mfg13400 Pantihose mfg13400 Sleepwear mfg – knitted13400 Socks mfg13400 Stockings mfg13400 Tights mfg

Clothing and footwear manufacturing13510 Clothing accessories mfg nec13510 Clothing mfg – leather13510 Clothing mfg – men’s and boys’ wear13510 Clothing mfg – sleepwear, underwear

and infant clothing13510 Clothing mfg – waterproof13510 Clothing mfg – women’s and girls’

wear13510 Clothing mfg nec13510 Custom tailoring – men’s and boys’

wear13510 Custom tailoring – women’s and girls’

wear13510 Dressmaking – custom tailoring13510 Dressmaking – customised13510 Foundation garments mfg13510 Hats mfg13510 Helmets mfg13510 Infants’ clothing mfg – except knitted13510 Jeans mfg – men’s or boys’13510 Jeans mfg – women’s or girls’13510 Leather clothing mfg13510 Lingerie mfg13510 Male and female clothing mfg – mfg

equal amount of each13510 Menswear mfg13510 Sleepwear mfg – except knitted13510 Suits mfg – men’s or boys’13510 Suits mfg – women’s or girls’13510 Swimwear mfg13510 Ties mfg13510 Underwear mfg13510 Uniforms mfg – men’s or boys’13510 Uniforms mfg – women’s or girls’13510 Unisex clothing mfg13510 Wet suits mfg13520 Boots mfg13520 Footwear mfg13520 Sandals mfg13520 Shoes mfg13520 Thongs mfg – rubber

Log sawmilling and timber dressing14110 Bark mfg – ground14110 Sawmill operation14110 Timber mfg – rough sawn14120 Woodchip mfg14130 Building timber, dressed mfg14130 Timber mfg – building, dressed

Other wood product manufacturing14910 Bus shelters – prefabricated wood mfg 14910 Garages – prefabricated wood mfg 14910 Kit home mfg – wooden14910 Prefabricated bus shelter mfg

– wooden14910 Prefabricated sheds mfg – wooden14910 Transportable home mfg – wooden14920 Cabinet making, joinery – except

furniture and on-site fabrication of built-in furniture or other joinery

14920 Carpentry, joinery – except furniture and on-site fabrication of built-in furniture or other joinery

14920 Doors or windows mfg – wooden14920 Roof trusses mfg – wooden14920 Shop fittings mfg – built-in timber

display cabinets (factory built)14920 Structural fitting mfg – wooden14930 Plywood mfg14930 Veneer or veneer sheets mfg – wooden14940 Chipboard mfg14940 Hardboard mfg14940 Particle board mfg14990 Barrels mfg – wooden14990 Frame mfg – wooden picture or mirror14990 Wood products mfg nec

Pulp, paper and paperboard manufacturing15100 Cardboard mfg nec15100 Newsprint mfg15100 Paper mfg nec15100 Paper pulp mfg15100 Paperboard mfg nec15100 Wood pulp mfg

Converted paper product manufacturing15210 Containers mfg – corrugated paper

board15210 Containers mfg – solid paper board15220 Bags mfg – paper15230 Albums mfg15230 Greeting cards mfg15230 Paper stationery mfg – except

commission printing15240 Baby napkins mfg – disposable15240 Sanitary napkins mfg15240 Tampons mfg15240 Tissue or sanitary papers mfg15240 Toilet paper rolls mfg15290 Paper products mfg nec

15290 Wallpapers mfg

Printing16110 Commercial printing16110 Newspapers printing16110 Printing16110 Screen printing16110 Stationery, paper, printing16120 Artwork preparation service16120 Bookbinding16120 Calligraphy service16120 Phototypesetting and layout service16120 Platemaking film service16120 Printing services16120 Screen printing positive mfg16120 Typesetting and composing service

Reproduction of recorded media16200 Compact disc mfg or publishing16200 Computer software mfg or publishing16200 Computer tapes or disks mfg or

publishing – pre-recorded16200 Magnetic tapes mfg – pre-recorded or

publishing16200 Recorded media mfg and publishing16200 Recorded media mfg and publishing

nec16200 Records – phonograph – mfg or

publishing16200 Video tapes, pre-recorded mfg or

publishing

Petroleum refining and petroleum and coal product manufacturing17010 Gas or fuel oil mfg17010 Gasoline refining or blending17010 Kerosene mfg17010 Liquefied petroleum gas mfg – refinery17010 Petrol mfg17090 Coal product mfg nec17090 Paving material mfg – except hot-mix17090 Petroleum product mfg nec17090 Roofing mfg – bitumen or asphalt17090 Tar mfg – refined

Basic chemical manufacturing18110 Acetylene gas mfg18110 Ammonia mfg18110 Dry ice mfg18110 Gases mfg – industrial18110 Industrial gas mfg18120 Dyes mfg – organic18120 Industrial chemical mfg – organic nec18120 Organic industrial chemical mfg nec18120 Plastic raw material mfg18120 Silicone mfg18130 Chlorine mfg18130 Dyes mfg – inorganic18130 Industrial chemical mfg – inorganic nec



Code Description of business activity Code Description of business activity Code Description of business activity 18130 Salt refining – except cooking

or table salt18130 Zinc oxide mfg

Basic polymer manufacturing18210 Synthetic rubber and resin mfg18290 Other basic polymer mfg

Fertiliser and pesticide manufacturing18310 Fertiliser mfg18320 Dip mfg – animal18320 Fly spray mfg18320 Insecticide mfg18320 Pesticide mfg18320 Weedkiller mfg

Pharmaceutical and medicinal product manufacturing18410 Contraceptive mfg18410 Medical gas mfg nec18410 Medicine mfg18410 Pharmaceutical preparation mfg18410 Vitamin product mfg18420 Veterinary pharmaceutical and

medicinal product mfg

Cleaning compound and toiletry preparation manufacturing18510 Candle mfg18510 Detergent mfg18510 Disinfectant mfg18510 Polish mfg18510 Soap mfg18510 Toothpaste mfg18510 Washing powder or liquid mfg18520 Cosmetics mfg18520 Deodorant mfg18520 Hair care products mfg18520 Lipstick mfg18520 Nail polish mfg18520 Perfume mfg18520 Sunscreen preparation mfg

Other basic chemical product manufacturing18910 Photographic film or plates mfg18920 Explosives mfg18920 Firework mfg18920 Match mfg18920 Pyrotechnic goods mfg nec18990 Chemical products mfg nec

Polymer product manufacturing19110 Bags mfg – plastic19110 Film mfg – plastic19110 Garbage bags mfg – plastic19110 Garbage bins mfg – plastic19120 Bottles mfg – plastic19120 Kitchenware mfg – plastic nec19120 Picnicware mfg – plastic

19120 Pipes mfg – plastic19120 Plastic injection moulded product mfg19120 Portable toilet building mfg – plastic19120 Spa pool and hot tub mfg19130 Plastic foam products mfg19140 Motor vehicle tyres mfg19140 Tubes mfg – pneumatic19140 Tyre retreading or recapping19140 Tyres mfg19140 Tyres or tubes for motor vehicle,

repairing – except retreading19150 Adhesives mfg19150 Glue mfg19160 Filler or putty mfg19160 Ink mfg19160 Lacquer mfg19160 Paint mfg – except bituminous19160 Paint remover mfg19190 Awnings mfg – fibreglass19190 Fibreglass products mfg nec19190 Hose mfg – plastic19190 Swimming pool shells mfg19190 Tanks mfg – fibre-reinforced plastic

Natural rubber product manufacturing19200 Floor coverings mfg – rubber19200 Hose mfg – rubber19200 Rubber products mfg nec19200 Tiles mfg – rubber

Glass and glass product manufacturing20100 Bottles mfg – glass20100 Crystal glass mfg20100 Glass or glass products mfg – except

glass wool or glass wool products20100 Jars mfg – glass20100 Kitchenware mfg – glass20100 Laminated sheet glass mfg20100 Mirrors mfg20100 Optical glass mfg20100 Plate glass mfg20100 Safety glass mfg20100 Scientific glassware mfg20100 Tubing mfg – glass20100 Window glass mfg20100 Windscreen glass mfg

Ceramic product manufacturing20210 Bricks mfg – clay – except refractory

bricks20290 Art pottery mfg20290 Bathroom fixtures mfg – vitreous china20290 Bricks mfg – refractory20290 Ceramic product mfg nec20290 Ceramic products, industrial mfg20290 Ceramic tiles and pipes mfg20290 China goods mfg20290 Clay roof tiles mfg

20290 Crockery mfg20290 Flower pots mfg – ceramic20290 Kitchen sinks mfg – vitreous china or

porcelain20290 Kitchenware mfg – ceramic20290 Pipes mfg – ceramic – except vitreous

china or porcelain20290 Pipes or pipe fittings – vitreous china

or porcelain mfg20290 Pottery goods mfg – ornamental20290 Roof tiles mfg – terracotta or clay20290 Sanitary ware mfg – vitreous china or

porcelain20290 Stoneware mfg – table or kitchen20290 Terracotta construction goods mfg20290 Terracotta ware mfg nec20290 Tiles mfg – ceramic20290 Tiles mfg – terracotta20290 Toilet cisterns mfg – vitreous china or

porcelain20290 Vitreous china goods mfg – except

tiles20290 Wall or floor tiles mfg – ceramic20290 Wash basins mfg – vitreous china or

porcelain

Cement, lime, plaster and concrete product manufacturing20310 Cement mfg20320 Display models mfg – plaster20320 Plaster board mfg20320 Plaster products mfg – except dental

or medical plasters20320 Tiles mfg – acoustic, plaster20320 Tiles mfg – plaster20320 Wall or ceiling boards mfg – plaster20330 Concrete – ready mixed – except dry

mix20330 Ready mixed concrete mfg – except

dry mix20340 Bricks mfg – concrete20340 Concrete products mfg nec20340 Floor or wall tiles mfg – concrete20340 Flower pots mfg – concrete20340 Monuments or grave markers mfg

– concrete20340 Pipes mfg – concrete20340 Posts or poles mfg – concrete20340 Prefabricated bus shelter

mfg – concrete20340 Railway sleepers mfg – concrete20340 Roof components mfg – concrete20340 Roof tiles mfg – concrete20340 Tanks mfg – concrete20340 Tiles mfg – concrete

Other non-metallic mineral product manufacturing20900 Abrasives mfg



Code Description of business activity Code Description of business activity Code Description of business activity 20900 Acoustic tile, panels and boards mfg

– glass or mineral wool20900 Gemstones mfg – synthetic20900 Headstones mfg, installation20900 Insulation, glass fibre or mineral wool

mfg20900 Monuments making20900 Stone – cutting, dressing, polishing or

shaping

Basic ferrous metal manufacturing21100 Iron and steel mfg – basic21100 Pig iron mfg21100 Roof decking mfg – steel21100 Stainless steel mfg21100 Steel alloys mfg21100 Tinplate sheet or strip mfg

Basic ferrous metal product manufacturing21210 Blacksmith service21210 Castings mfg – iron or steel21220 Pipes and tubes mfg – steel

Basic non-ferrous metal manufacturing21310 Alumina mfg21320 Aluminium smelting21330 Copper smelting, refining21330 Lead smelting, refining21330 Silver smelting, refining21330 Silver–lead bullion mfg21330 Zinc smelting or refining21390 Gold smelting, refining21390 Tin smelting21390 Welding rods mfg

Basic non-ferrous metal product manufacturing21410 Castings mfg – non-ferrous metal21410 Forgings mfg – non-ferrous metal nec21420 Aluminium rolling, drawing or extruding21420 Pipes and tubes mfg – aluminium21420 Plate mfg – aluminium21420 Sheet mfg – aluminium21420 Wire mfg – aluminium21490 Pipes and tubes mfg – non-ferrous

metal – except aluminium21490 Plate mfg – non-ferrous metal – except

aluminium21490 Sheet mfg – non-ferrous metal

– except aluminium21490 Wire mfg – non-ferrous metal – except

aluminium

Iron and steel forging22100 Forgings mfg – iron or steel22100 Horse shoes mfg

Structural metal product manufacturing22210 Fabricated structural steel mfg –

ready-made parts for structures

22210 Girders mfg – prefabricated steel22210 Joists, prefabricated steel mfg22210 Roof trusses mfg – prefabricated steel22210 Scaffolding mfg – prefabricated steel22220 Garages – prefabricated metal mfg22220 Prefabricated metal bus shelter mfg22220 Prefabricated metal garage mfg22220 Prefabricated metal kit home mfg22220 Prefabricated metal portable toilet mfg22220 Prefabricated metal shed mfg22220 Prefabricated metal transportable

home mfg22220 Shade houses (metal) mfg

– prefabricated22220 Sheds mfg – prefabricated metal22230 Garage doors mfg – aluminium22230 Gates mfg – aluminium22230 Roller shutters mfg – aluminium22230 Screen doors mfg – aluminium22230 Shop fronts mfg, installation

– aluminium22230 Shower screens mfg – aluminium

framed22230 Shutters mfg – aluminium22230 Skylights mfg – aluminium22230 Window frames or sashes mfg

– aluminium22230 Window screens mfg – aluminium22230 Windows – aluminium framed mfg

– complete with glass22240 Guttering mfg – sheet metal22290 Garage doors mfg – metal – except

aluminium22290 Gates mfg – metal – except aluminium

or wire22290 Roller shutters mfg – metal – except

aluminium22290 Screen doors mfg – metal – except

aluminium22290 Security door mfg – metal22290 Shop fronts mfg, installation – metal

– except aluminium22290 Shutters mfg – metal – except

aluminium22290 Skylights mfg – metal – except

aluminium22290 Stairs or staircases mfg – prefabricated

metal – except aluminium22290 Window frames or sashes mfg – metal

– except aluminium22290 Window screens mfg – metal – except

aluminium

Metal container manufacturing22310 Boilermaking and installation22310 Freight containers mfg – metal22310 Gas cylinders mfg22310 Storage tanks, metal plate mfg22310 Tanks mfg – sheet metal22390 Aerosol containers mfg

22390 Barrels mfg – metal22390 Garbage cans mfg – metal22390 Kegs mfg – metal22390 Tool boxes mfg – sheet metal

Other sheet metal product manufacturing22400 Copper smithing – except boiler

making22400 Duct work mfg – air conditioning22400 Ducts mfg – sheet metal22400 Sanitary ware mfg – iron or steel22400 Sheet metal products mfg nec22400 Tiles mfg – sheet metal22400 Ventilators mfg – sheet metal

Other fabricated metal product manufacturing22910 Nails mfg22910 Screening mfg – wire22910 Shopping trolleys mfg22910 Spring mfg22910 Steel wire safety screens mfg22910 Wire mesh or netting mfg – except

reinforcing mesh22910 Wire products mfg nec22920 Mild steel anchors mfg22920 Nuts or bolts mfg – metal22920 Screws mfg – metal22930 Brass finishing or plating22930 Cans mfg – metal22930 Chromium plating22930 Enamelling service22930 Engraving on metals – except process

or photographic22930 Gold plating22930 Metal coating of manufactured

products nec22930 Metal polishing or finishing22930 Painting of manufactured metal

products22930 Powder coating of metallic products22930 Silver plating22930 Vitreous enamelling22990 Ammunition mfg22990 Aquarium mfg22990 Awnings mfg – metal22990 Bathroom and toilet fittings mfg

– metal22990 Blinds mfg – metal22990 Clothes hoists mfg22990 Cutlery mfg22990 Display models mfg – metal22990 Fabricated metal products mfg nec22990 Fire sprinklers mfg22990 Firearms mfg22990 Garden tools mfg – except power

operated



Code Description of business activity Code Description of business activity Code Description of business activity 22990 Guns or rifles mfg22990 Hand tools mfg nec – except

pneumatic or power operated22990 Keys mfg22990 Knives mfg – hand held – except

power operated22990 Lamps or lamps parts mfg22990 Livestock yarding equipment mfg

– metal22990 Locks mfg22990 Masts mfg – aluminium22990 Metalworking hand tools mfg – except

pneumatic or power operated22990 Pipe fittings mfg – non-ferrous metal22990 Platework nec22990 Razors or razor blades mfg – except

power operated22990 Safes or vaults mfg22990 Scissors mfg – except electric22990 Screwdrivers mfg – including bits or

blades – except pneumatic or power operated

22990 Tubing mfg – flexible metal22990 Welding nec22990 Window or door fittings mfg – metal22990 Woodworking hand tools mfg – except

of wood, pneumatic or power operated

Motor vehicle and motor vehicle part manufacturing23110 Car mfg23110 Motor cars mfg23110 Motor vehicle engine mfg23120 Boat trailer mfg23120 Bus, coach body mfg23120 Campervan and camper trailer mfg23120 Caravan and camper trailer mfg23120 Horse float mfg23120 Motor vehicle conversion23120 Trailer mfg23120 Truck body mfg23130 Motor vehicle electrical parts and

instrument mfg23130 Spark plugs mfg23130 Starter motors mfg23190 Car accessories mfg23190 Child car restraints mfg23190 Gearboxes mfg23190 Mufflers mfg23190 Radiators mfg23190 Roof racks mfg23190 Seat-belts mfg23190 Shock absorbers mfg23190 Suspension components mfg23190 Transmissions mfg23190 Wheel mfg

Other transport equipment manufacturing23910 Drydock operation23910 Ship repairing23910 Ship wrecking23910 Shipbuilding23910 Ships, boats hull cleaning23910 Submarine constructing23920 Boat building or repair23920 Sailboat mfg23920 Yacht constructing23930 Locomotives mfg and repair23930 Railway rolling stock mfg and repair23930 Tram mfg23940 Aircraft engine building or repair23940 Aircraft mfg, maintenance and repair23940 Aircraft wheels and brakes

reconditioning service23940 Helicopter mfg or repairing23990 Bicycles mfg23990 Motor cycles mfg23990 Transport equipment mfg nec23990 Trotting gigs mfg23990 Wheelbarrows mfg23990 Wheelchairs mfg

Professional and scientific equipment manufacturing24110 Binocular mfg24110 Cameras, accessories mfg24110 Contact lenses mfg24110 Ophthalmic articles and instruments

mfg24110 Optical instruments or equipment mfg24110 Optical lens grinding24110 Photographic equipment mfg24110 Spectacle frames mfg24110 Spectacle lens grinding24110 Sunglass mfg24120 Artificial limbs, eyes, etc mfg24120 Dental amalgams mfg24120 Dental instruments or equipment mfg24120 Dentures fabrication24120 Diagnostic apparatus mfg24120 Hearing aids mfg24120 Medical equipment mfg24120 Orthotics – arch supports mfg24120 Prosthetic products mfg24120 Surgical equipment mfg24120 Veterinary instruments mfg24190 Clock mfg24190 Electricity meters mfg24190 Measuring instruments mfg24190 Meteorological instruments mfg nec24190 Meters mfg – gas or water24190 Nautical instruments mfg24190 Navigational equipment mfg

24190 Optical fibre cable mfg – uninsulated24190 Parking meters mfg24190 Radar equipment mfg24190 Radio remote control equipment mfg24190 Scientific instruments or equipment

mfg nec24190 Signalling equipment, electrical mfg

nec24190 Surveying instruments mfg24190 Taxi meters mfg24190 Traffic signals mfg – electrical24190 Watches mfg24190 X-ray equipment mfg

Computer and electronic equipment manufacturing24211 Computer and related equipment mfg24211 Computers mfg24211 Visual display units mfg24219 Business machine mfg nec24219 Business machines, equipment mfg24219 Computer and business machine mfg24219 Office machines mfg24219 Photocopying machines mfg24219 Typewriters or typewriter

attachments mfg24220 Broadcast equipment mfg24220 Modem equipment mfg24220 Radio broadcast studio equipment mfg24220 Radio transceivers mfg – transmitters24220 Telecommunications equipment mfg24220 Telephone equipment mfg24220 Telephone switching equipment mfg24220 Television antennae mfg24220 Television studio equipment mfg24290 Alarm systems mfg24290 Burglar alarms mfg24290 Electric gaming machines – poker mfg24290 Headphones mfg24290 Loudspeakers mfg24290 Magnetic tapes mfg – except

pre-recorded24290 Microchip mfg24290 Microphones mfg24290 Poker machine – electronic mfg24290 Printed circuits board mfg24290 Radios mfg24290 Sound recording equipment mfg24290 Sound reproducing equipment mfg24290 Tape recorders mfg24290 Television receiving sets mfg24290 Transistors mfg24290 Video recorder mfg

Electrical equipment manufacturing24310 Optical fibre cable mfg – insulated24310 Telecommunications cable mfg



Code Description of business activity Code Description of business activity Code Description of business activity 24310 Wire or cable mfg – electric24320 Bulbs or tubes, electric light mfg24320 Lamps mfg – infrared or ultraviolet24320 Neon signs mfg24320 Signs mfg – electric24390 Batteries mfg24390 Electric motors mfg nec24390 Electrical equipment or machinery mfg

nec24390 Furnaces mfg – electric – except space

heaters24390 Hair driers mfg – electric – except

household24390 Transmission equipment mfg

– electricity24390 Transformers mfg24390 Welding equipment mfg – electrical

Domestic appliance manufacturing24410 Barbecues mfg24410 Dishwashing machines mfg

– household24410 Food waste disposal units mfg24410 Freezers mfg24410 Gas stoves mfg – household24410 Ovens mfg – household24410 Refrigeration equipment mfg

– commercial or industrial24410 Refrigerators mfg24410 Stoves mfg – household24410 Washing machines – household – mfg24490 Gas heating appliances – household

– mfg24490 Hair driers mfg – electric – household24490 Heaters – household – mfg24490 Household appliances mfg24490 Kettles or jugs mfg – electric24490 Oil heaters mfg – household24490 Sewing machines mfg – household24490 Space heaters mfg – household24490 Vacuum cleaners mfg – household24490 Water coolers mfg24490 Water treatment equipment mfg

– household

Pump, compressor, heating and ventilation equipment manufacturing24510 Petrol bowsers mfg24510 Pumps mfg24520 Air conditioning equipment mfg24520 Solar water heating systems mfg24520 Space heating systems mfg

– commercial or industrial24520 Vending machines mfg – refrigerated24520 Water heaters mfg – industrial,

commercial or household

Specialised machinery and equipment manufacturing24610 Agricultural machinery or equipment

mfg24610 Lawn mowers mfg24610 Tractors mfg – agricultural – except

crawler tractors24610 Windmills mfg24620 Drilling machinery mfg nec24620 Earthmoving machinery mfg24620 Mining machinery mfg24620 Tractors mfg – for construction or

earthmoving purposes24630 Drilling machinery mfg – woodworking

or metalworking24630 Drills mfg – portable electric24630 Forging machinery mfg24630 Hand tools nec mfg – pneumatic or

power operated24630 Lathes mfg – woodworking or

metalworking24630 Metalworking machinery mfg nec24630 Pneumatic tools mfg nec24630 Power saws mfg – woodworking or

metalworking24630 Welding or cutting equipment mfg

– gas24630 Woodworking machinery mfg nec24690 Amusement machines mfg24690 Bakery machinery mfg24690 Bottling machines mfg24690 Brewery equipment mfg24690 Carnival or fairground equipment mfg24690 Distilling and beverage equipment mfg24690 Dry cleaning machinery mfg24690 Flour milling machinery mfg24690 Food packing machinery mfg24690 Food processing machinery mfg24690 Ironing or pressing machinery, laundry

mfg – except household24690 Knitting machines mfg24690 Laundry machinery mfg – except

household24690 Ovens mfg – industrial – except

electric24690 Poker machines or parts mfg24690 Printing machinery or equipment mfg24690 Saws mfg – power – food processing24690 Sewing machines mfg – industrial24690 Textile working machinery mfg24690 Tyre retreading or repairing

machinery mfg24690 Vacuum cleaners mfg – commercial

Other machinery and equipment manufacturing24910 Elevators or elevator parts mfg24910 Escalators or escalator parts mfg24910 Forklift trucks mfg24910 Hoists or hoisting equipment mfg

– except clothes hoists24910 Tractors mfg nec24910 Winches mfg24990 Bearings mfg24990 Diesel engines mfg nec24990 Engines, internal combustion mfg nec24990 Furnaces mfg – industrial – except

electric furnaces or space heaters24990 Gas engines mfg – except agricultural

or motor vehicle24990 Industrial machinery or equipment mfg

nec24990 Motors mfg – internal combustion nec24990 Outboard motors mfg24990 Power station turbine mfg24990 Saws mfg – power nec24990 Sporting machinery mfg nec24990 Vending machines mfg – except

refrigerated24990 Water treatment equipment mfg

– except household24990 Weighing machinery mfg

Furniture manufacturing25110 Antique wooden furniture mfg25110 Beds mfg nec25110 Shop fittings mfg – freestanding

timber display cabinets (factory built)25110 Beds mfg – wooden25110 Cabinet making, joinery – furniture25110 Carpentry, joinery – furniture25110 Chair mfg – wooden25110 Furniture mfg – wooden25110 Kitchen furniture mfg – wooden25110 Lounge suite mfg25110 Office furniture mfg – wooden25110 Outdoor furniture mfg – wooden25110 Prefabricated furniture mfg – wooden25110 Seats mfg – upholstered25110 Tables mfg – wooden25120 Furniture fittings mfg – metal25120 Furniture mfg – sheet metal25120 Office furniture mfg – sheet metal25130 Bed base mfg – upholstered25130 Innerspring mattress mfg25130 Mattress mfg – except rubber25130 Mattress mfg – rubber25130 Water mattress mfg25190 Furniture mfg nec25190 Furniture part mfg – except sheet

metal



Code Description of business activity Code Description of business activity Code Description of business activity Water supply, sewerage and drainage services28110 Pumping station operation – water

supply28110 Water supply system operation28120 Pumping station operation – sewerage28120 Sewerage system operation

Waste collection services29110 Garbage collection service29110 Industrial waste collection and

disposal service29110 Rubbish and waste removal29190 Other waste collection services

Waste treatment, disposal and remediation services29210 Garbage disposal service29210 Rubbish dump or tip operation29210 Sanitary disposal service29210 Septic tank service29210 Waste disposal services29220 Asbestos removal service29220 Bottles recycling29220 Plastic recycling29220 Recycling of cans, metal waste and

scrap29220 Recycling of glass, plastic bottles, etc29220 Recycling of other non-metal waste

and scrap29220 Rubber recycling

CONSTRUCTION

Residential building construction30110 Building, house construction30110 House construction, alteration,

renovation or general repair30110 Houses prefabricated – assembly,

erection or installation30110 Project management – house

construction30190 Apartments construction30190 Building, residential – flats, home units,

apartments, etc30190 Flats construction30190 Home units construction

Non-residential building construction30200 Building, non-residential construction

– commercial buildings, hotels, etc30200 Hotels construction30200 Project management – non-residential

building construction

Heavy and civil engineering construction31010 Aerodrome runway construction31010 Asphalt surfacing31010 Bridge construction or repair31010 Civil engineering – road or bridge

construction31010 Parking lot construction – except

buildings

31010 Paving material – hot mix bitumen31010 Road construction, repair or sealing31091 Swimming pools construction –

concrete or fibre glass – below ground31099 Bowling green construction31099 Cable laying31099 Canal construction31099 Civil engineering – non-building

construction nec31099 Dams construction31099 Dredging – harbours or rivers31099 Electrical machinery, heavy, installation

– on-site assembly31099 Furnaces construction – for industrial

plants from prefabricated components31099 Golf course construction31099 Harbour works construction – except

buildings31099 Irrigation systems construction31099 Jetties construction31099 Lake construction31099 Mine site construction nec31099 Pipelines construction31099 River works construction31099 Sewerage or stormwater drainage

systems construction31099 Sports fields construction31099 Television or radio transmitting towers

construction31099 Tunnels construction31099 Water tank construction – except of

structural steel

Land development and site preparation services32110 Land development or subdivision32120 Blasting services32120 Demolition of buildings or other

structures32120 Earthmoving services32120 Excavating service32120 Explosives laying32120 Labouring – site preparation services32120 Land clearing – bush or rural32120 Land clearing – except rural32120 Mine site preparation32120 Trench digging

Building structure services32210 Concreting services32210 Footpaths construction – concrete32210 Foundations construction – concrete32210 Kerb and guttering construction

– concrete32210 Labouring – concreting32220 Bricklaying services32220 Labouring – bricklaying32220 Stonework on construction projects32230 Labouring – roofing services

Other manufacturing25910 Badge mfg – metal25910 Costume jewellery mfg25910 Diamond cutting25910 Gem cutting25910 Goldsmithing25910 Jewellery mfg25910 Lapidary work25910 Medal mfg25910 Silverware mfg25920 Billiard table mfg25920 Fishing tackle mfg25920 Golf equipment mfg25920 Hang glider mfg25920 Sailboards mfg25920 Skateboards mfg25920 Ski equipment mfg25920 Skin diving equipment mfg25920 Sports goods mfg nec25920 Surfboards mfg25920 Toys mfg25920 Water ski equipment mfg25990 Brooms and brushes mfg25990 Hair brushes mfg25990 Musical instrument mfg25990 Paint brushes mfg25990 Pencils mfg25990 Pens mfg25990 Stamp pads mfg25990 Toothbrushes mfg25990 Umbrellas mfg25990 Wigs mfg

ELECTRICITY, GAS, WATER AND WASTE SERVICES

Electricity generation26110 Fossil fuel electricity generation26120 Hydro-electricity generation26190 Other electricity generation

Electricity transmission26200 Electricity transmission

Electricity distribution26300 Electricity generation, supply and

distribution

On-selling electricity and electricity market operation26400 On-selling electricity and electricity

market operation

Gas supply27000 Fuel gas distribution – through mains

system27000 Gas, natural, distribution – through

mains system



Code Description of business activity Code Description of business activity Code Description of business activity 32230 Metal roof fixing32230 Roof tiling32230 Roofing materials installation – except

insulation materials32230 Tiling services – roof32240 Labouring – structural steel erection

services32240 Storage tanks erection – metal32240 Structural steel erection32240 Trusses or joists erection – steel32240 Welding work on construction projects

Building installation services32310 Drains construction, cleaning or

repairing – except sewerage or stormwater drains

32310 Gas plumbing32310 Guttering installation or repair – roof32310 Hot water systems installation32310 Labouring – plumbing services32310 Plumbing – except marine32310 Septic tank installation32310 Solar hot water systems installation32320 Automatic electrical door maintenance32320 Electric rangehood installation32320 Electrical services32320 Labouring – electrical services32320 Pay TV antennae installation32320 Pay TV installation – antennae,

decoder32320 Television antennae installing32330 Air conditioning equipment installation

– except motor vehicles32330 Heating equipment installation

– except industrial furnaces32330 Labouring – air conditioning and

heating services32330 Oil heaters installation32330 Refrigeration equipment installation32330 Ventilation equipment installation nec32340 Alarm systems installation32340 Burglar alarms installation32340 Fire sprinklers installation32340 Security systems – installation32340 Smoke detectors – installation32340 Surveillance systems installation32340 Video surveillance systems installation32390 Awnings installation or repair32390 Blinds installation or repair32390 Curtains installing32390 Elevator installation, repair32390 Escalator installation, repair32390 Fireplace construction and installation32390 Fireplace restoration services32390 Flywire installation – screens, shutters

or blinds32390 Insulation materials installation32390 Lifts mfg, installation and repair

32920 Earthmoving plant hire – with operators32990 Abrasive blasting32990 Billboard construction/erection32990 Clothes hoist installation32990 Drilling contractors32990 General household repairs – excluding

cleaning, gardening or trade services elsewhere classified

32990 Handyman services32990 Handyman services – household

repairs – excluding cleaning, gardening or trade services elsewhere classified

32990 Home maintenance and repair services32990 Labouring – construction services nec32990 Petrol bowsers installation32990 Sand or other abrasive blasting of

building exteriors32990 Scaffolding construction32990 Steam-cleaning of building exteriors32990 Swimming pools construction – above

ground32990 Waterproofing of buildings

WHOLESALE TRADE

Agricultural product wholesaling33110 Wool wholesaling33120 Cereal grain wholesaling33190 Farm produce or supplies wholesaling33190 Feed wholesaling33190 Florist operation – wholesale33190 Flowers wholesaling33190 Hide wholesaling33190 Landscaping supplies – wholesaling33190 Leather wholesaling33190 Livestock wholesaling33190 Nursery stock – wholesale33190 Orchard supplies wholesaling nec33190 Seeds wholesaling – farm or garden33190 Skins wholesaling33190 Sugar wholesaling – raw33190 Tobacco leaf wholesaling33190 Trees or shrubs, potted – wholesaling

Mineral, metal and chemical wholesaling33210 Bitumen wholesaling33210 Crude oil wholesaling33210 Crude petroleum wholesaling33210 Diesel oil wholesaling33210 Distillate wholesaling33210 Fuel oil wholesaling33210 Heating oil dealing33210 Kerosene wholesaling33210 Liquefied petroleum gas – dealing33210 Oils or greases wholesaling – industrial

or lubricating33210 Petrol wholesaling33210 Petroleum products wholesaling

32390 Office installation and fitout services32390 Safes or vaults installation

Building completion services32410 Cement rendering of buildings32410 Labouring – plastering and ceiling

services32410 Plasterboard fixing or finishing32410 Plasterers32420 Cabinet making, joinery – on-site

fabrication of built-in furniture or other joinery

32420 Carpentry, joinery – on construction projects

32420 Flooring fixing – wooden32420 Formwork fixing – wooden32420 Joinery work on construction projects32420 Labouring – carpentry services32420 Roof trusses fixing – wooden32420 Shop fittings mfg – timber display

cabinets built at the clients premises (on-site fabrication)

32430 Carpet laying32430 Floor coverings laying nec32430 Floor sanding32430 Labouring – tiling and carpeting

services32430 Linoleum or linotile fixing32430 Slate flooring installation32430 Tiling services – floor and wall32430 Wall tiling32440 House painting32440 Interior decorating service nec32440 Labouring – painting and decorating

services32440 Painting of buildings or other

structures32440 Paper hanging32440 Spray painting of buildings or other

structures32440 Wall papering32450 Glazing services32450 Labouring – glazing services32450 Window curtain wall installation32450 Window frame installation32450 Window installation32450 Window insulation fixing

Other construction services32910 Fence construction – except

agricultural32910 Garden drainage systems installation32910 Garden sprinkler systems installation

– except irrigation systems32910 Labouring – landscaping services32910 Landscape construction32910 Lawn construction32910 Paving laying32910 Rockery work



Code Description of business activity Code Description of business activity Code Description of business activity 33221 Aluminium can recycling – collecting,

sorting, dealing, wholesaling33221 Cans, metal – recycling, collecting,

sorting, dealing or wholesaling33221 Metal scrap wholesaling33221 Precious metals scrap dealing33221 Scrap metal merchants33229 Charcoal suppliers33229 Coal wholesaling33229 Gold, silver merchants33229 Metallic ores wholesaling33229 Minerals wholesaling nec33230 Adhesives wholesaling33230 Agricultural chemicals wholesaling33230 Chemicals wholesaling nec33230 Cleaning products – chemical-based

– wholesaling33230 Dyes wholesaling33230 Fertiliser wholesaling33230 Gases – industrial – wholesaling

– except liquefied petroleum gas33230 Liquefied gases wholesaling – except

liquefied petroleum gas (LPG)33230 Marine oils wholesaling33230 Pesticides wholesaling

Timber and hardware goods wholesaling33310 Timber dealing – except firewood33310 Veneer wood – dealing33320 Bathroom and toilet fittings

– wholesaling33320 Hot water systems wholesaling33320 Plumbers’ fittings wholesaling33390 Bricks dealing33390 Builders hardware dealing nec33390 Building materials dealing nec33390 Cement wholesaling33390 Ceramic floor or wall tile wholesaling33390 Galvanised iron products dealing33390 Garden tools wholesaling33390 Hand tools wholesaling – including

power operated33390 Hardware wholesaling – domestic33390 Insulating materials wholesaling33390 Locks wholesaling33390 Paint wholesaling33390 Roofing materials wholesaling33390 Sand dealing33390 Screens – window – wholesaling33390 Spa pool and hot tub wholesaling33390 Swimming pools wholesaling

– fibreglass – below ground33390 Tiles wholesaling – except non-

ceramic floor tiles33390 Wall or ceiling boards wholesaling33390 Wallpaper wholesaling33390 Woodworking tools wholesaling

Specialised industrial machinery and equipment wholesaling34110 Agricultural machinery or equipment

wholesaling34110 Lawn mowers wholesaling34190 Distilling equipment wholesaling34190 Dry cleaning machinery or equipment

wholesaling34190 Food processing machinery or

equipment wholesaling34190 Forging machinery or equipment

wholesaling34190 Machine tools wholesaling34190 Metalworking machinery wholesaling34190 Milk processing machinery or

equipment wholesaling34190 Mining machinery or equipment

wholesaling34190 Printing machinery or equipment

wholesaling34190 Textile working machinery or

equipment wholesaling34190 Water purification equipment

wholesaling34190 Welding machinery or equipment

wholesaling – non-electrical34190 Woodworking machinery or equipment

wholesaling

Other machinery and equipment wholesaling34910 Medical equipment wholesaling nec34910 Professional equipment wholesaling34910 Scientific equipment wholesaling34920 Computer wholesaling – including

peripherals34920 Laser printer wholesaling34930 Electronic telephone security device

wholesaling34930 Mobile phone battery wholesaling34930 Telephone or telegraph equipment

wholesaling34940 Electric fittings dealing nec34940 Electrical distribution equipment

wholesaling34940 Electrical equipment, industrial,

wholesaling nec34940 Electrical measuring or testing

instruments wholesaling34940 Electronic equipment wholesaling nec

– industrial34940 Enlargers wholesaling – photographic34940 Household appliances wholesaling34940 Kitchen appliances wholesaling

– household electric34940 Light fittings dealing – electrical34940 Photocopier wholesaling34940 Photocopying machines wholesaling34940 Photographic equipment wholesaling34940 Radio or television parts wholesaling

34940 Radios wholesaling34940 Refrigeration equipment wholesaling

– commercial34940 Sewing machines wholesaling

– household34940 Sound recording or reproducing

equipment – industrial – wholesaling34940 Sound reproducing equipment

– household – wholesaling34940 Stoves or heaters – household

– wholesaling34940 Television sets wholesaling34940 Vacuum cleaners wholesaling

– household34940 Washing machines – household

– wholesaling34940 Welding equipment wholesaling

– electrical34990 Business machines, equipment

– wholesaling – except computing equipment or furniture

34990 Display and notice boards wholesaling34990 Film wholesaling – photographic34990 Fire protection equipment wholesaling34990 Furnaces or furnace equipment,

industrial, wholesaling – except electrical

34990 Hairdressers’ equipment wholesaling34990 Industrial machinery or equipment

wholesaling nec34990 Jetski parts wholesaling34990 Jetski wholesaling34990 Laundry machinery or equipment

wholesaling – except domestic34990 Weighing machinery wholesaling nec

Motor vehicle and motor vehicle parts wholesaling35010 Motor vehicles distributing – new35010 Motor vehicles wholesaling35020 Bus, coach dealers35020 Commercial vehicles dealing35020 Trucks wholesaling35030 Trailer and other motor vehicle

wholesaling35040 Batteries wholesaling – motor vehicle35040 Motor accessory shops operation35040 Motor vehicle accessories dealing

– new35040 Motor vehicle paint wholesaling35040 Motor vehicle parts dealing – new35040 Tyre wholesaling – motor vehicles

– except motor cycles35040 Tyres or tubes wholesaling35050 Auto parts recyclers35050 Motor vehicle parts dealing – used35050 Motor wreckers35050 Recycling – auto parts35050 Second hand motor vehicle parts

dealing



Code Description of business activity Code Description of business activity Code Description of business activity Grocery, liquor and tobacco product wholesaling36010 General line groceries wholesaling36020 Butchers – wholesale36020 Kangaroo meat wholesaling36020 Meat wholesaling – except canned,

cured or smoked poultry or rabbit meat

36020 Poultry wholesaling36020 Rabbit meat wholesaling36020 Sausages wholesaling36020 Smallgoods wholesaling36030 Dairy products wholesaling36030 Ice cream wholesaling36030 Milk wholesaling36040 Crustacean wholesaling36040 Fish wholesaling36040 Seafoods wholesaling – fresh or frozen36050 Fruit fresh – wholesaling, washing or

packing36050 Vegetables fresh – wholesaling,

washing or packing36061 Beer, wine and spirits wholesalers36062 Tobacco products wholesaling36090 Cereal foods wholesaling36090 Chinese groceries wholesaling36090 Confectionery wholesaling36090 Cordials – wholesaling36090 Eastern foods wholesaling36090 Egg and egg products wholesaling36090 Food wholesaling nec36090 Groceries wholesaling nec36090 Health foods wholesaling36090 Honey wholesaling36090 Nuts wholesaling36090 Potato crisps wholesaling36090 Rice wholesaling – milled or polished36090 Seafoods wholesaling – canned36090 Soft drinks wholesaling36090 Tea wholesaling

Textile, clothing and footwear wholesaling37110 Bags or sacks wholesaling – textile37110 Haberdashery wholesaling37110 Household linen wholesaling37110 Rope wholesaling37110 Sail cloth wholesaling37110 Soft furnishings wholesaling37110 Tents wholesaling37110 Textiles wholesaling nec37110 Yarns wholesaling37120 Clothing wholesalers37120 Footwear wholesaling37120 Furriers – wholesale37120 Lingerie wholesaling

37390 Leather goods wholesaling – except clothing or footwear

37390 Luggage wholesaling37390 Musical instruments wholesaling37390 Pet foods wholesaling37390 Pets wholesaling37390 Pool cleaning equipment wholesaling37390 Second-hand goods wholesaling nec37390 Wholesale trade nec

Commission-based wholesaling38000 Antiques auctioning service38000 Auctioning service – furniture,

second-hand goods38000 Auctioning service – livestock38000 Auctioning service – used motor

vehicles38000 Auctioning service nec38000 Wool broking – wholesaling

RETAIL TRADE

Motor vehicle retailing39110 Car dealer – new and/or used39110 Motor vehicles retailing – new39110 Motor vehicles retailing – used39120 Go-karts retailing – motorised39120 Motor cycles or scooters wholesaling

or retailing39130 Caravan dealers39130 Horse floats wholesaling or retailing39130 Mobile homes dealing39130 Trailers dealing – except boat

Motor vehicle parts retailing39211 Batteries retail – motor vehicle39211 Caravan battery retailing39219 Car accessories dealing39220 Tyres or tubes for motor vehicle

– retailing

Fuel retailing40000 Diesel oil retailing40000 Distillate retailing40000 Engine oils retailing40000 Kerosene retailing40000 Liquefied petroleum gas – automotive

– retailing40000 Petrol retailing40000 Service station operation

Supermarket and grocery stores41100 General store operation – main grocery41100 Groceries retailing41100 Grocery supermarket operation

Specialised food retailing41211 Butchers, butcher shops – retail41211 Meat retailing – except canned meat41212 Fish retailing – fresh41212 Seafoods retailing – fresh

37120 Menswear wholesaling37120 Millinery wholesaling

Pharmaceutical and toiletry goods wholesaling37200 Cosmetics wholesaling37200 Detergents wholesaling37200 Drugs wholesaling – except veterinary37200 Drugs wholesaling – veterinary37200 Medicines wholesaling – except

veterinary37200 Perfumes wholesaling37200 Soap wholesaling37200 Toiletries wholesaling

Furniture, floor coverings and other goods wholesaling37310 Beds wholesaling37310 Floor coverings wholesaling37310 Floor tile wholesaling (except ceramic)37310 Furniture wholesaling – except office37310 Furniture wholesaling – office37310 Mattresses wholesaling37320 Costume jewellery wholesaling37320 Gemstones wholesaling37320 Jewellery wholesaling37320 Precious metals wholesaling37320 Watch or clock parts wholesaling37320 Watches wholesaling37330 China, glassware and earthenware

wholesaling37330 Glassware wholesaling – household37330 Household ceramic giftware

wholesaling37330 Kitchenware wholesaling37330 Tableware wholesaling37340 Golf equipment wholesaling37340 Gymnasium equipment wholesaling37340 Hobby equipment wholesaling

– except tools37340 Playground equipment wholesaling37340 Ski equipment wholesaling37340 Skin diving equipment wholesaling37340 Sporting goods wholesaling – except

clothing or footwear37340 Toys wholesaling37340 Water ski equipment wholesaling37350 Books wholesaling37350 Magazine wholesaling37350 Newspaper wholesaling37350 Periodicals wholesaling37360 Bags wholesaling – paper37360 Paper products wholesaling nec37360 Paper wholesaling37360 Stationery wholesaling37390 Artists’ supplies wholesaling37390 Firewood wholesaling



Code Description of business activity Code Description of business activity Code Description of business activity 41213 Poultry retailing – fresh41220 Fruit retailing – fresh41220 Greengrocery operation – retail41220 Vegetables fresh – retailing41230 Liquor stores41230 Wine and spirit merchants – retail41290 Bakeries and hot bread shops41290 Biscuits retailing41290 Bread retailing41290 Bread vendors41290 Cakes retailing41290 Confectionery retailing41290 Delicatessens41290 Eastern foods retailing41290 Gourmet shops41290 Health foods retailing41290 Pastries retailing41290 Smallgoods retailing41290 Specialised foods retailing nec

Furniture, floor coverings, houseware and textile goods retailing42110 Antique reproduction furniture retailing42110 Awnings retailing42110 Beds retailing42110 Blinds retailing42110 Furniture retailing – household42110 Mattresses retailing42120 Carpet retailing42120 Cork flooring retailing42120 Floor coverings retailing42120 Tiles – floor – retailing42130 China, glassware and earthenware

retailing42130 Cooking utensils retailing – excluding

household electric42130 Crockery retailing42130 Glassware retailing42130 Kitchenware retailing42130 Silverware retailing42140 Curtains retailing42140 Dressmaking supplies retailing42140 Fabrics, textile retailing42140 Haberdashery retailing42140 Household textiles retailing42140 Linen retailing – household42140 Soft furnishings retailing42140 Yarns retailing

Electrical and electronic goods retailing42210 Air conditioners retailing – household42210 Barbecues retail42210 Cameras, accessories retailing42210 Cooking utensils retailing – household

electric42210 Gas heating appliances – household

– retailing

42210 Heating equipment – household electric – retailing

42210 Household appliances retailing42210 Household freezer retailing42210 Household fridge retailing42210 Household internet equipment retailing42210 Household microwave oven retailing42210 Household whitegoods retailing42210 Internet retailing – personal and

household goods42210 Mobile phone battery retailing42210 Mobile phone retailing42210 Oil heaters retailing – household42210 Photographic equipment retailing42210 Pocket calculators retailing – electronic42210 Radios retailing – except car radios42210 Refrigerators retailing – household42210 Sound reproducing equipment

– household – retailing42210 Stoves – household – retailing42210 Telephone retailing including mobile

phones42210 Television antennae retailing42210 Television sets retailing42210 Vacuum cleaners retailing42210 Video cameras retailing42210 Washing machines – household

– retailing42220 Computer retailing42290 Dry cell battery retailing

Hardware, building and garden supplies retailing42310 Bathroom and toilet fittings – retailing42310 Garden tools retailing42310 Hardware retailing – domestic42310 Lawn mower retailing42310 Paint retailing42310 Tools, household, retailing42310 Wallpaper retailing42320 Fertiliser retailing42320 Garden ornaments retailing42320 Garden supplies retailing nec42320 Landscaping supplies – retailing42320 Nurseries – retail42320 Pesticides retailing42320 Plants, garden – retailing42320 Seedlings retailing42320 Seeds retailing – garden42320 Shrubs or trees retailing

Recreational goods retailing42410 Bicycles and accessories retailing42410 Camping equipment retailing42410 Firearms retailing42410 Fishing tackle retailing42410 Golf equipment retailing42410 Guns or rifles retailing

42410 Gymnasium equipment retailing42410 Ski equipment retailing42410 Skin diving equipment retailing42410 Sporting equipment retailing – except

clothing or footwear42410 Water ski equipment retailing42420 Compact disc, cassette tape and

records retailing42420 Phonograph records retailing42420 Recorded music retailing42420 Video cassette retailing42430 Dolls retailing42430 Games retailing42430 Hobby equipment and supplies

retailing42430 Toys retailing42441 Magazine retailing42441 Newsagent operation42441 Newspapers retailing42441 Periodicals retailing42442 Books retailing42450 Boat dealers42450 Boat trailer dealing42450 Jetski parts retailing42450 Jetski retailing42450 Marine accessories retailing nec42450 Outboard motors retailing42450 Sailing or nautical accessories retailing42450 Trailers dealing – boat

Clothing, footwear and personal accessories retailing42510 Babies’ wear retailing42510 Bridal wear and accessories retailing42510 Clothing accessories retailing42510 Clothing retailing42510 Fashion ware – retailing42510 Foundation garments retailing42510 Fur clothing retailing42510 Furriers – retail42510 Ladies’ wear retailing42510 Leather clothing retailer42510 Lingerie retailing42510 Menswear retailing42510 Millinery retailing42510 Protective clothing retailing42510 Women’s wear retailing42510 Work clothing retailing42520 Footwear retailing42520 Shoes retailing42530 Jewellery retailing – except direct

sellers42530 Watches retailing42590 Handbags retailing42590 Leather goods retailing – except

apparel42590 Umbrellas retailing42590 Wigs retailing



Code Description of business activity Code Description of business activity Code Description of business activity Department stores42600 Department store operation

Pharmaceutical and other store-based retailing42711 Bandages/dressings – medical retailing42711 Chemist shop operation – pharmacy42711 Drugs retailing42711 Medicine retailing42711 Pharmacy operation – retail42712 Cosmetics retailing – except chemist

shops, pharmacies and direct sellers42712 Perfumes retailing – except chemist

shops, pharmacies and direct sellers42712 Toiletries retailing – except chemist

shops, pharmacies and direct sellers42720 Artists’ supplies retailing42720 Stationery retailing42720 Writing materials retailing42731 Pawnbroking42732 Antiques retailing (except

pawnbroking)42733 Coin dealers42733 Disposal stores – new goods42733 Second-hand books retailing42733 Second-hand clothes retailing42733 Second-hand furniture retailing or

auctioning – except pawnbrokers42733 Second-hand goods retailing – except

motor vehicles, pawnbrokers42733 Second-hand jewellery retailing

– except pawnbrokers42733 Stamp dealing – except pawnbrokers42740 Dried flowers retailing42740 Florist operation – retail42740 Flowers retailing42791 Solar pool equipment and supplies

retailing42791 Spa pool and hot tub retailing42791 Swimming pool chemicals retailing42791 Swimming pool retailing42792 Art dealers42792 Art gallery operation – retail42793 Adult shop operation42794 Animals retailing – live42794 Pet shops42799 Clocks retailing42799 Coal retailing42799 Craft materials and supplies retailing42799 Discount store operation42799 Firewood cutting and retailing42799 Fireworks retailing42799 General store operation – other than

mainly groceries42799 Gift shops42799 Greeting cards retailing42799 Ice retailing42799 Musical instruments retailing

42799 Picture framing service42799 Postcards retailing42799 Religious goods retailing42799 Retailing nec42799 Souvenirs retailing42799 Tobacco products retailing42799 Travel goods retailing42799 Variety store operation

Non-store retailing43101 Cosmetics retailing – catalogue selling43101 Cosmetics retailing – direct selling43101 Direct selling – cosmetics, perfumes

and toiletries43101 Perfumes retailing – direct selling43101 Toiletries retailing – direct selling43102 Direct selling – jewellery43102 Jewellery retailing – direct selling43109 Health foods direct selling43109 Amway sales43109 Book retailing – catalogue selling43109 Book retailing – direct selling43109 Direct selling nec43109 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

Retail commission-based buying and/or selling43201 Cosmetics, perfumes and toiletry

goods retailing commission based43202 Jewellery retailing commission based43209 Domestic appliance retailing

– catalogue selling (commission based)43209 Domestic appliance retailing – direct

selling (commission based)43209 Yacht broking

ACCOMMODATION AND FOOD SERVICES

Accommodation44000 Boarding houses44000 Camping ground operation44000 Caravan parks and camping grounds44000 Guest house operation44000 Holiday houses and flats operation44000 Hotel operation44000 Motel operation44000 Private hotel operation – short-term

accommodation44000 Ski-lodge operation44000 Student residences operation – except

boarding schools44000 Youth hostel operation

Cafes, restaurants and takeaway food services45110 Internet cafe (mainly cafe operation)45110 Cafe operation45110 Coffee shops45110 Restaurant operation45120 Chicken, take away and retailing

– cooked and ready to eat45120 Fast food retailing45120 Fish and chips retailing – take away45120 Hamburgers retailing45120 Ice cream retailing45120 Pizza take away – retailing45120 Soft drinks retailing45120 Take away foods – retailing45130 Airline catering service45130 Catering service

Pubs, tavern and bars45200 Bar – licensed45200 Hotel operation – mainly drinking place45200 Nightclub operation45200 Pub operation – mainly drinking place45200 Tavern operation – mainly drinking

place45200 Wine bar operation – mainly drinking

place

Clubs (Hospitality)45301 Clubs – licensed45301 Licensed club operation45302 Clubs – not licensed, hospitality, with

staff

TRANSPORT, POSTAL AND WAREHOUSING

Road freight transport46100 Delivery service – road46100 Furniture removal service – road46100 Gas hauling – by road46100 Log haulage service46100 Road freight transport service46100 Taxi truck service46100 Towing service, motor vehicle46100 Truck hire service – with driver46100 Waste paper transport – road

Road passenger transport46210 Bus, coach transport – long distance46210 Charter bus service – long distance46210 Tourist coach service – long distance46220 Airport bus service46220 Bus, coach transport – short distance46220 Charter bus service – short distance46220 School bus service46220 Tramway passenger transport service46231 Taxi cab management service46231 Taxi cab service46239 Car hire service – chauffeur driven46239 Road passenger transport nec



Code Description of business activity Code Description of business activity Code Description of business activity Rail freight transport47100 Freight transport service – railway

Rail passenger transport47200 Monorail operation

Water freight transport48100 Ferry service48100 Freight transport service – coastal sea

transport48100 Freight transport service – river,

harbour or lake48100 Ship charter, lease or rental48100 Ship charter, lease or rental – with crew

for freight transport48100 Ship management service for coastal

sea transport48100 Ship management service for

international sea transport48100 Vehicular ferry operation – in coastal

waters

Water passenger transport48200 Boat charter, lease or rental, with crew

for passenger transport48200 Island ferry operation – in coastal

waters48200 Ocean cruise services – between

domestic and foreign ports48200 Ocean cruise services – between

domestic ports48200 Water taxi service

Air and space transport49001 Aircraft charter, lease or rental – with

crew49001 Freight transport service – non-

scheduled air transport49001 Helicopter charter49009 Airline operation – scheduled domestic49009 Airline operation – scheduled

international49009 Freight transport service – scheduled

domestic air transport49009 Freight transport service – scheduled

international air transport

Scenic and sightseeing transport50100 Cable car operation50100 Chair lift operation50100 Cruise operation – river, harbour

or lake, with or without restaurant facilities

50100 Dive boat tours – coastal waters50100 Dive boat tours – inland waters50100 Four-wheel drive tour operation with

driver50100 Game fishing tours – coastal waters50100 Motor cycle tour operation – with

driver50100 Railway operation – by historical

railway societies or as a tourist attraction

50100 Tourist coach service – short distance50100 Whale watching tours – coastal waters50100 Wilderness tour operation – mainly by

four-wheel drive – with driver

Pipeline and other transport50210 Pipeline operation50290 Freight transport operation nec50290 Ski-tow operation50290 Transport operation nec

Postal and courier pick-up and delivery services51010 Mail services51010 Mailbox rental services51010 Post office operation51010 Postal agency operation51020 Courier service51020 Messenger service

Water transport support services52110 Ship loading or unloading service52110 Stevedoring52120 Coal loader operation – sea transport52120 Container terminal operation – marine

cargo52120 Freight terminal operation – sea

transport52120 Grain loader operation – sea transport52120 Ship mooring service52120 Wharf facility leasing52120 Wharf provision52190 Divers – commercial, salvage52190 Harbour services nec52190 Navigation service – water transport52190 Pilotage service52190 Port services nec52190 Salvage service – marine52190 Ship registration service52190 Shipping agency service52190 Ships agency service52190 Towboat operation52190 Tugboat operation

Air transport support services52200 Airport operation52200 Airport services52200 Aviation consultancy service52200 Navigation service – air transport

Other transport support services52910 Baggage agency service52910 Customs agency service52910 Export documentation preparation

service52910 Import documentation preparation

service52920 Freight forwarding service – except by

road

52920 Freight forwarding service – road52991 Taxi driver52999 Chauffeur service52999 Container terminal or park facilities

– for road freight52999 Freight brokerage service52999 Railway station operation52999 Taxi radio base operation – except for

taxi trucks52999 Toll bridge operation52999 Toll road operation52999 Transport container repair or

refurbishing52999 Vehicular ferry or punt operation – in

inland waters

Warehousing and storage services53010 Grain elevator operation53010 Grain silo operation53010 Grain storage53010 Storage service – grain53090 Bond store operation53090 Cold store operation53090 Cool storage of fruit and vegetables53090 Furniture storage service53090 Storage service nec53090 Warehousing nec

INFORMATION MEDIA AND TELECOMMUNICATIONS

Newspaper, periodical, book and directory publishing54110 Newspapers publishing54120 Periodicals publishing54130 Books publishing54130 Maps publishing54140 Directory and mailing list publishing54190 Investing in tangible artistic work

Software publishing54200 Software publishing

Motion picture and video activities55110 Film and video production55110 Motion picture film or tape production55110 Newsreel production55110 Television film or tape production55120 Film and video distribution55120 Motion picture distribution55120 Motion picture leasing55120 Video tapes leasing – excluding hire to

the public by video hire outlets55130 Cinema operation55130 Drive-in theatre operation55130 Motion picture screening55130 Motion picture theatre operation55130 Newsreel theatre operation55140 Motion picture editing



Code Description of business activity Code Description of business activity Code Description of business activity Other information services60200 News collection for radio broadcasting60200 News collection for television

broadcasting

FINANCIAL AND INSURANCE SERVICES

Central banking62100 Central bank operation

Depository financial intermediation62210 Bank operation62210 Development bank operation62210 Savings bank operation62210 Trading bank operation62220 Building societies62220 Permanent building society operation62230 Credit unions62290 Finance company operation62290 Money market dealers

Non-depository financing62300 Financing nec62300 Terminating building society operation

Financial asset investing62400 Corporate unit trusts – assessed as

companies62400 Friendly society operation62400 Holding company operation

– ie holding shares in subsidiary companies

62400 Investment association operation62400 Investment company operation62400 Investment operation – own account62400 Public trading trust operation

– assessed as companies62400 Unit trust – corporate operation,

assessed as companies62400 Unit trust – public trading operation,

assessed as companies62400 Unit trust operation – except corporate

and public trading trusts

Life insurance63100 Life insurance provision

Health and general insurance63210 Funeral benefit provision63210 Health insurance63220 Accident insurance provision63220 Fire insurance provision63220 General insurance63220 Household insurance63220 Insurance – accident, house, marine

and general63220 Motor vehicle insurance63220 Third-party insurance63220 Travel insurance provision63220 Workers’ compensation insurance

Superannuation funds63300 First Home Saver Account Trust63300 Pension fund separately constituted –

operation63300 Superannuation fund operation

– separately constituted

Auxiliary finance and investment services64110 Commodity futures broking or dealing64110 Financial asset broking service64110 Mortgage broking service64110 Stockbroking or trading64190 Credit card administration service64190 Executor service64190 Financial service nec64190 Nominee service64190 Portfolio investment management

services64190 Security valuation service64190 Share registry operation64190 Superannuation fund management

service – on a fee or commission basis64190 Trustee service

Auxiliary insurance services64200 Actuarial service64200 Claim assessment service64200 Insurance agency service64200 Insurance broking service64200 Insurance consultant service64200 Investing in patents and copyrights

RENTAL, HIRING AND REAL ESTATE SERVICES

Motor vehicle and transport equipment rental and hiring66110 Car leasing, hiring or renting – except

licensed hire cars or taxi cabs66110 Hire car service without driver66110 Motor vehicle – hiring, leasing or

renting – except licensed hire cars or taxi cabs

66190 Aircraft leasing66190 Bus, coach leasing66190 Campervan leasing, hiring or renting66190 Caravan hiring66190 Container hiring66190 Horse trailer hiring66190 Ship leasing66190 Trailer hiring66190 Truck leasing, hiring or renting

Farm animals and bloodstock leasing66200 Farm animals and bloodstock leasing

Other goods and equipment rental and hiring66310 Agricultural machinery leasing66310 Construction machinery leasing66310 Leasing of plant or equipment

Sound recording and music publishing55210 Sheet music publishing55220 Sound recording studio operation

Radio broadcasting56100 Radio service56100 Radio station operation

Television broadcasting56210 Television service56210 Television station operation56220 Pay TV operation56220 Pay TV station operation

Internet publishing and broadcasting57000 Internet publishing (periodical)

Telecommunications services58010 Communication service

– including telephone, telex, satellite communications service – except radio and TV broadcasting

58010 Network communication service (wired)

58010 Telecommunications service58010 Telephone exchange operation58010 Telephone service58010 Teleprinter service58010 Telex service58020 Datacasting service provision58020 Network communication service

(wireless)58020 Radio relay station operation58020 Radio telephone service58020 Satellite communications service58020 Television relay station operation58090 Other telecommunications services

Internet service providers and web search portals59100 Email services59100 Internet cafe (mainly internet service

operation)59100 Internet service providers

Data processing, web hosting and electronic information storage services59210 Computer time-sharing service59210 Data entry service59210 Data processing service59210 Microfiche production services59210 Tabulating service59220 Information storage and retrieval

services – except library

Libraries and archives60100 Archival service60100 Film archive service60100 Library service60100 Photographic archive service60100 Sound archive service



Code Description of business activity Code Description of business activity Code Description of business activity 66320 Video tapes and games hiring to

general public66390 Amusement machines hiring

– including peripherals66390 Bicycles hiring66390 Camping equipment hiring66390 Costume hiring66390 Domestic appliance hiring66390 Fishing tackle hiring66390 Furniture hiring66390 Hobby equipment hiring66390 Household goods hiring66390 Indoor plant hire66390 Office machinery or equipment hiring66390 Photographic equipment hiring66390 Plant hiring or leasing66390 Pram and trolley hire66390 Ski equipment hire66390 Sound reproducing equipment

– household – hiring66390 Sporting equipment hiring66390 Stoves or heaters hiring66390 Television hiring66390 Toy library (non-welfare service)66390 Video recorder or equipment hiring66390 Washing machine hiring66390 Water ski equipment hire

Non-financial intangible assets (except copyrights) leasing66400 Leasing licences66400 Taxi cab plate leasing

Property operators67110 Apartments renting or leasing – except

holiday apartments67110 Buildings, residential – renting or

leasing – other than holiday67110 Flats renting or leasing – except

holiday flats67110 Houses renting or leasing – except

holiday houses67120 Renting or leasing of non-residential

buildings as owner or leaseholder67120 Renting or leasing of non-residential

property as owner or leaseholder

Real estate services67200 Auctioning service – real estate67200 Broking service, real estate67200 Real estate agency service67200 Real estate auctioning service67200 Real estate body corporate

management service67200 Real estate broking service67200 Real estate management service67200 Real estate rental agency service67200 Real estate title transfer service

– other than by units of qualified legal practitioners

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

PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES

Scientific research services69100 Agricultural research activities69100 Engineering research activities69100 Food research institution operation

– except university69100 Industrial research institution operation

– except university69100 Medical research institution operation

– except university69100 Medical science research activities69100 Natural sciences – astronomy,

chemistry, mathematics, physics, earth sciences research activities

69100 Observatory operation – except university

69100 Scientific research institution operation – except university

69100 Social sciences – economics, psychology, sociology research activities

69100 Technology research activities

Architectural, engineering and technical services69210 Architect69210 Architectural services69210 Drafting service – architectural69210 Landscape architecture service69210 Town planning service69220 Aerial photography service69220 Aerial surveying service69220 Engineering surveying service69220 Land surveying service69220 Map preparation service69220 Mining surveying service69220 Oceanographic surveying service69220 Seismic surveying service69220 Surveying service69230 Boat designing service69230 Building consultancy service69230 Chemical engineering service69230 Civil engineering service69230 Construction project management

service – fee or contract basis69230 Drawing office service – engineering69230 Electrical engineering service

– consulting69230 Electronic engineering service

– consulting

69230 Engineering consultancy service69230 Engineering drafting service69230 Marine engineering service69230 Mining engineering service69230 Naval architecture service69230 Pipeline engineering service69230 Product design service69230 Quantity surveying service69230 Sanitary engineering service69230 Traffic engineering service69240 Commercial art service69240 Fashion design service69240 Graphic design service – for

advertising69240 Signwriting69240 Ticket writing69250 Assay service69250 Chemical analysis service nec69250 Forensic science consulting service

– other than pathology service69250 Geological and geophysical

consultancy service69250 Laboratory operation69250 Metallurgical services69250 Pollution monitoring service69250 Scientific or technical services nec69250 Seismic survey data analysis service69250 Testing or assay service69250 Thermographic testing services69250 Wool testing service

Legal and accounting services69310 Advocate69310 Barrister69310 Conveyancing service – by qualified

legal practitioners69310 Conveyancing service – other than by

qualified legal practitioners69310 Legal aid service69310 Notary69310 Solicitor69310 Title searching service69320 Accountant69320 Accounting service69320 Auditing service69320 Bookkeeping service69320 Tax agent

Advertising services69400 Advertising agency operation69400 Advertising service69400 Direct marketing services – advertising

direct mail69400 Internet advertising services69400 Samples distribution service



Code Description of business activity Code Description of business activity Code Description of business activity 70000 Internet consultancy service70000 Internet development services70000 Internet implementation advisory

services70000 Internet software development70000 Internet website design services70000 Internet website development70000 Software development services nec70000 Software production service70000 Systems analysis service70000 Website development

ADMINISTRATIVE AND SUPPORT SERVICES

Employment services72110 Casting agency service72110 Employment agency operation72110 Executive search service72110 Outplacement service72120 Contract staff service72120 Labour hire – temporary72120 Model agency72120 Temporary labour hire

Travel agency services72200 Ticket selling – for non-resident airlines72200 Tour guide service72200 Tour retailing service72200 Travel agency service

Other administrative services72910 Secretarial service72920 Desktop publishing service72920 Typing service72920 Word processing service72930 Collection agency service72930 Consumer credit reporting service72930 Credit bureau or agency service72930 Debt collecting service72940 Telephone answering service72990 Events booking agent72990 Fund raising nec – on a commission or

fee basis72990 Power tool demonstration72990 Shopping trolley collection service72990 Sports ticket agency operation72990 Supermarket trolley collection service72990 Theatre ticket agency operation72990 Tourist bureau service72990 Tourist information centre operation

Building cleaning, pest control and gardening services73110 Chimney cleaning service73110 Cleaning service73110 Crime scene cleaning service73110 Domestic – household cleaning

service – except carpets, rugs, drapes, curtains or other soft furnishings

Market research and statistical services69500 Market research service69500 Public opinion research service

Management and other consulting services69610 Corporate head office management

services69621 Environmental consultancy service

– excluding laboratory service69621 Environmental consultancy services69622 Occupational health and safety (OH&S)

consultancy services69629 Business consultant service69629 Business management services nec69629 Business services nec69629 Entertainer or celebrity management

service69629 Lobbyist69629 Management consultancy service69629 Merchandising consultancy service69629 Music group management service69629 Operations research service69629 Personnel management service69629 Public affairs consultant69629 Public relations counselling service69629 Sales advisory service69629 Tariff consultancy service69629 Tourism development consultancy

service

Veterinary services69700 Animal clinic or hospital operation69700 Spaying service69700 Veterinary hospitals69700 Veterinary surgeon

Other professional, scientific and technical services69910 Commercial photography service69910 Photography service – except

aerial photography, motion picture production or photographic film processing

69910 Portrait photography services69910 Street photography service69910 Studio photography service69910 Video filming69990 Interpreting service69990 Meteorological services69990 Migration consultants and services69990 Translation service69990 Valuation service – except for real

estate, wool or livestock

Computer systems design and related services70000 Computer consultancy services nec70000 Computer programming service70000 Home page development

73110 House cleaning service73110 Office cleaning service73110 Restaurant vat and cooker cleaning

services73110 Road sweeping – cleaning services73110 Street sweeping – cleaning services73110 Swimming pool cleaning service73110 Telephone cleaning service73110 Window cleaning service73120 Pest control service nec73120 Weed control service73130 Gardening service nec73130 Lawn mowing service73130 Roadside and nature strip grass

mowing or slashing service

Packaging services73200 Packing or filling service – contract

basis

PUBLIC ADMINISTRATION AND SAFETY

Central government administration75100 Central government administration75100 Commonwealth government

administration75100 Federal government administration

State government administration75200 State government administration

Local government administration75300 Local government administration75300 Shire administration

Justice75400 Commission operation – judicial75400 Courts operation – judicial

Government representation75510 Domestic government representation75520 Consulate operation – foreign

government75520 Embassy operation – foreign

government75520 High Commission operation75520 Trade commission operation – foreign

government

Defence76000 Defence forces operation and

administration

Public order and safety services77110 Police services – government77120 Armoured car service77120 Caretaking service77120 Detective agency service77120 Enquiry agency service77120 Locksmith service77120 Night watchman service77120 Protection service



Code Description of business activity Code Description of business activity Code Description of business activity 77120 Security service77130 Bushfire brigade service77130 Emergency service – other than

defence and police77130 Fire fighting service – except forest77130 Fire fighting service – forest77130 Fire prevention service77140 Gaol operation77190 Other public order and safety services

Regulatory services77200 Regulatory services

EDUCATION AND TRAINING

Preschool education80100 Kindergarten, pre-school operation

– except child minding centre80100 Pre-school centre operation – except

child minding centre

School education80210 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 school80220 High school operation – except

combined primary and secondary school

80220 Matriculation college operation80220 Private boys’ school operation

– secondary school only80220 Private girls’ school operation

– secondary school only80220 Private school operation – secondary

school only80220 Public boys’ school operation

– secondary school only80220 Public girls’ school operation

– secondary school only80220 Public school operation – secondary

school only80220 School, high school – secondary80220 Secondary school or college operation80230 Primary and secondary school

operation – combined80230 Private boys’ school operation

– combined primary/secondary school80230 Private girls’ school operation

– combined primary/secondary school80230 Private school operation – combined

primary/secondary school

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

Tertiary education81011 Computer training81019 Business college operation81019 Earthmoving equipment operation

training81019 Industrial equipment operation training81019 Management training service81019 Modelling school81019 Technical and further education college

operation81019 Technical college operation81019 Theological college or seminary

operation81019 Workplace training81020 Research school operation – university81020 University operation

Adult, community and other education82110 Coaching – sports82110 Martial arts and self-defence

instruction82110 Parachuting school operation82110 Riding school operation82110 Sailing school operation82110 Scuba diving school82110 Sports coaching service82110 Swimming school operation82110 Tennis coaching82120 Art school operation82120 Ballet teaching82120 Drama school operation82120 Music school operation nec82120 Music teaching82120 Nursing college operation82120 Teachers’ college operation nec82191 Flying schools82199 Correspondence school operation nec82199 Driver training – automotive82199 Driving school operation – motor

vehicle82199 Education – other nec82199 Education nec82199 Educational workshops or seminars82199 Elocution school operation82199 Truck driver training82199 Tutoring service – academic

Educational support services82200 Curriculum – education advisory

services

HEALTH CARE AND SOCIAL ASSISTANCE

Hospitals84010 Eye hospitals84010 Hospital operation – except

psychiatric, dental or veterinary hospitals

84010 Maternity hospital operation84010 Obstetric hospital operation84010 Women’s hospital operation84020 Psychiatric hospital

Medical services85110 Clinic – medical – general practice85110 Flying doctor service85110 General practitioner – medical85110 Medical service – GP85121 Anaesthetist85122 Specialist medical clinic operation85123 Dermatologist85124 Gynaecologist85124 Obstetrician85125 Psychiatrist85129 Allergist85129 Consultant physician85129 Haematologist services85129 Hair restoration service – except by

registered medical practitioner or cosmetic

85129 Medical service, specialist nec85129 Neurologist85129 Ophthalmologist85129 Orthopaedic specialist85129 Otorhinolaryngologist85129 Paediatrician85129 Plastic surgeon85129 Rheumatologist85129 Specialist medical practitioner nec85129 Surgeon nec – medical85129 Thoracic specialist85129 Urologist

Pathology and diagnostic imaging services85201 X-ray clinic operation85202 Medical laboratory operation85202 Pathologist85202 Pathology laboratory operation85203 Radiographer85203 Radiologist85203 Radiology services85209 Medical imaging clinic

Allied health services85310 Clinic – dental85310 Dental hospital operation85310 Dental surgeon



Code Description of business activity Code Description of business activity Code Description of business activity 85310 Endodontist85310 Oral pathologist85310 Orthodontist85310 Paedodontist85310 Periodontist85310 Prosthodontist85320 Contact lenses dispensing85320 Eye testing – optometrist85320 Optical dispensing85320 Optician85320 Orthoptist85320 Spectacles dispensing85330 Physiotherapy service85340 Chiropractor service85340 Osteopath service85391 Acupuncture service85391 Clinical massage service85391 Herbalist85391 Homoeopath85391 Hydropath85391 Magnetic therapy service85391 Massage therapy (medical) service85391 Therapeutic massage service85399 Chiropodists85399 Dietitian85399 Hearing aids dispensing85399 Hypnotherapist85399 Midwifery services85399 Nursing care (in patient’s home,

predominantly medical)85399 Nursing service85399 Occupational therapy service85399 Paramedical services85399 Podiatry service85399 Psychologist85399 Psychotherapist85399 Speech therapy service

Other health care services85910 Aerial ambulance service85910 Ambulance service85990 Community health centre operation85990 Drug referral centre operation85990 Health services nec

Residential care services86011 Accommodation for the aged – where

nursing or medical care is provided as a major service

86011 Convalescent homes86011 Nursing home operation86012 Accommodation for the aged – where

nursing or medical care is not provided as a major service

86012 Residential care for the aged operation86090 Children’s homes operation86090 Crisis care accommodation operation

86090 Home for the disadvantaged operation nec

86090 Homeless accommodation86090 Hospice operation86090 Residential refuge operation

Child care services87100 Child care service87100 Child minding centres

Other social assistance services87900 Adoption service87900 Adult day care centre operation87900 Alcohol counselling services87900 Charities or charitable organisations87900 Drug rehabilitation counselling services87900 Emergency housekeeping service87900 Homeless welfare assistance – except

accommodation87900 Marriage guidance service87900 Meals on wheels service87900 Nursing care (in patient’s home,

predominantly home support)87900 Toy library (welfare service)87900 Welfare counselling service87900 Welfare services for the elderly

– except accommodation

ARTS AND RECREATION SERVICES

Museum operation89100 Historic house operation89100 Museum operation

Parks and gardens operations89210 Animal parks89210 Aquarium operation89210 Aviary operation89210 Herbarium operation89210 Zoological garden operation89220 Parks and gardens operation89220 Picnic ground operation89220 Recreation ground operation – except

sporting89220 Tourist caves operation89220 Wildlife sanctuary operation

Creative and performing arts activities90010 Ballet company operation90010 Circus operation90010 Musical group operation90010 Opera company operation90010 Orchestra operation90010 Puppet show operation90010 Theatre restaurant operation90010 Theatrical company operation90021 Actor90021 Actor – own account – live theatrical or

musical

90021 Actor – own account – other than theatrical or musical

90021 Entertainers90021 Musicians90021 Performing artist operation90029 Artist90029 Author90029 Cartoon character design90029 Cartoonists90029 Composer – music90029 Costume design service90029 Creative writers – own account90029 Painter – artist90029 Playwright90029 Poet90029 Sculptor90029 Services to the arts nec90029 Set designing service90029 Songwriter90029 Stage management operation90029 Theatre lighting service90029 Writer90030 Concert hall operation90030 Entertainment centre operation90030 Music hall operation – excluding

theatre restaurant operation90030 Opera house operation90030 Playhouse operation90030 Theatre operation – except motion

picture theatre

Sport and physical recreation activities91110 Fitness centres91110 Gymnasium operation91121 Jockeys91122 Basketballer – professional91123 Cricketer – professional91124 Footballer – professional91125 Referee, umpire – professional91125 Umpire, referee – professional91126 Sportsperson nec – professional91129 Sport and physical recreation clubs

nec91131 Squash court operation91131 Tennis court operation91139 Billiard saloon operation91139 Bowling alley operation – tenpin91139 Bowling green operation91139 Golf course or practice range

operation nec91139 Netball court or facility operation91139 Race course or track operation (except

dog or horse)91139 Skating rink operation91139 Speedway operation91139 Sports ground operation nec91139 Swimming pool operation



Code Description of business activity Code Description of business activity Code Description of business activity 91139 Tenpin bowling centres91140 Clubs – sporting – except hospitality91140 Sporting club or association – except

hospitality91140 Sports administration service

Horse and dog racing activities91210 Race course or track operation – horse

or dog91291 Dog training – for racing91291 Greyhound training91291 Racing kennels operation91292 Horse training – race horse91292 Race horse training91292 Racing stables operation91299 Other horse and dog racing activities

Amusement and other recreation activities91310 Amusement centre91310 Amusement park operation91310 Go-kart track operation91310 Merry-go-round operation91390 Dance hall or studio operation91390 Marina operation – pleasure craft91390 White water rafting tours – inland

waters91390 Youth camp operation

Gambling activities92010 Casino operation92020 Lottery agency operation92020 Lottery operation92091 Bookmaker operation92092 TAB agency operation92092 Totalisator agency operation92099 Bingo operation92099 Football pools operation92099 Gambling services nec

OTHER SERVICES

Automotive repair and maintenance94110 Auto-electrical services94110 Automotive mechanical repairs

– electrical repairs94110 Automotive mobile phone installation94110 Automotive servicing – electrical

repairs94110 Car radios or cassette players

– dealing or installation94110 Car servicing – electrical repairs94110 Electrical repairing – automotive94110 Motor vehicle servicing – electrical

repairs94121 Windscreen repairing94129 Automotive crash repairs94129 Car wash and cleaning service94129 Motor trimming94129 Motor vehicle body repairing

94129 Motor vehicle crash repairs94129 Motor vehicle restoration94129 Motor vehicle rust proofing94129 Motor vehicle smash repairing94129 Motor vehicle washing or cleaning

service94129 Panel beating94129 Rust proofing – automotive94129 Smash repairing94129 Spray painting – motor body94191 Brake and clutch service94191 Motor vehicle clutch or brake repairing94192 Motor vehicle radiator repairing94193 Mufflers and exhaust systems repairing

– automotive94199 Automotive mechanical repairs

– general repairs94199 Automotive servicing – general

mechanical repairs94199 Car servicing – general mechanical

repairs94199 Engine reconditioning – customised94199 Mechanical services – general94199 Motor cycles or scooters repairing94199 Motor vehicle mechanical repairs

– general repairs94199 Motor vehicle warranty inspection

service94199 Towbar fitting services94199 Transmission or gearbox assemblies,

motor vehicle reconditioning or rebuilding

Machinery and equipment repair and maintenance94210 Air conditioners repairing – household94210 Gas appliance repair94210 Heating equipment – household

electric – repairing94210 Household appliances repairing nec94210 Radios repairing – except car radios94210 Refrigerators repairing – household

electric94210 Repairing household electrical

appliances94210 Sewing machines (household) repairing94210 Stoves or heaters – household electric

– repairing94210 Television sets repairing94210 Washing machines – household

electric – repairing94220 Computer printer repairs94220 Poker machine – electronic

maintenance94220 Repair service – including computer

peripherals94290 Brewery equipment maintenance94290 Fire extinguisher servicing94290 Sewing machines (industrial) repairing

94290 Shopping trolley repair and maintenance

94290 Supermarket trolley repair and maintenance

Other repair and maintenance94910 Footwear repairing94990 Key cutting or duplicating service94990 Leather goods repairing – except

apparel94990 Repairing household non-electrical

and personal goods nec

Personal care services95110 Barber shop95110 Beauty salon operation95110 Epilation service95110 Hair restoration service – cosmetic95110 Hairdressing service95110 Manicure service95110 Pedicure service95110 Solarium – sun tanning operation95110 Sun tanning salon operation95120 Weight reducing service

Funeral, crematorium and cemetery services95200 Cemetery operation95200 Crematorium operation95200 Funeral directing95200 Undertaking

Other personal services95310 Baby napkins hire service95310 Carpet cleaning service95310 Clothes ironing service95310 Curtain cleaning service95310 Dry cleaning service, agency95310 Laundry agency operation95310 Laundry service95310 Linen hire service95310 Self-service laundry operation95320 Photographic film processing95330 Car park operation95330 Parking station operation95340 Escort agency service95340 Massage (adult industry) services nec95340 Prostitution service95391 Astrology service95391 Clairvoyance service95391 Fortune telling service95391 Numerology service95392 Introduction agency service95393 Child minding service – in the home95399 Boarding kennels95399 Dog obedience training95399 Domestic service nec – on a contract

or fee basis95399 Genealogy service



Code Description of business activity Code Description of business activity Code Description of business activity 95399 Marriage celebrant95399 Personal services nec95399 Pet grooming service95399 Racing information service95399 Tattooing service95399 Turkish bath operation

Religious services95400 Church operation95400 Religious organisation operation

– except units mainly engaged in the provision of goods or services which are primary to other industries

Civic, professional and other interest group services95510 Business associations95510 Professional associations95510 Trade association operation – except

trade union95520 Industrial union operation95520 Trade union operation95591 Parents and citizens’ associations95599 Automobile association operation95599 Clubs – not licensed, for promotion of

community or sectional interests nec95599 Consumers’ associations operation95599 Political party operation

Private households employing staff96010 Private households employing staff96020 Undifferentiated goods-producing

activities of private households for own use

96030 Undifferentiated service-producing activities of private households for own use

ATO USE ONLY

Nil company tax returns98000 Non-taxable or Nil company tax

returns – no income, expense or balance sheet data present

Special section assessments99010 Interest on bearer debentures99020 Overseas ships freight – section 129

Income Tax Assessment Act 1936 (ITAA 1936)

99030 Film and video tape royalties – section 136A ITAA 1936, derived by non-residents

99040 Non-resident insurance company – section 143 ITAA 1936

99050 Insurance and re-insurance with a non-resident – sections 144 and 148 ITAA 1936

99060 Consolidation assessment – section 219 ITAA 1936

99070 Control of non-residents’ money – section 255 ITAA 1936

WEBSITEnForgeneraltaxinformationandtodownloadgeneral

publicationsandtaxationrulings,gotowww.ato.gov.au

PUBLICATIONS

If you are not a tax agentngotowww.ato.gov.au/publicationsforpublications,

taxationrulings,practicestatementsandformsnPhone 1300 720 092nVisitoneofourshopfronts

Forourshopfrontaddressesyoucanvisitourwebsite.

If you are a tax agentnUsehttp://taxagents.iorder.com.aunOrderbyfaxon 1300 361 462

MOREINFORMATION

PHONEnBusiness 13 28 66 Informationaboutbusinessincometax,fringebenefits

tax(FBT),fueltaxcredits(FTC),goodsandservicestax(GST),payasyougo(PAYG)andactivitystatements,includinglodgmentandpayment,accountsandbusinessregistration(includingAustralianbusinessnumberandtaxfilenumber),anddividendandroyaltywithholdingtax.

nTax agents 13 72 86

IfyoudonotspeakEnglishwellandneedhelpfromtheATO,phonetheTranslatingandInterpretingServiceon13 14 50.

Ifyouaredeaforhaveahearing or speech impairment,phonetheATOthroughtheNational Relay Service (NRS) onthenumberslistedbelow,andaskfortheATOnumberyouneed:nTTYusers,phone13 36 77.ForATO1800freecall

numbers,phone1800 555 677.nSpeakandListen(speechtospeechrelay)users,

phone1300 555 727.ForATO1800freecallnumbers,phone1800 555 727.

nInternetrelayusers,connecttotheNRSatwww.relayservice.com.au

ATO Industry Classification

Documents

Transcript of ATO Industry Classification