Business industry codes 2013

Business industry codes 2013
Fact sheet for tax agents and business owners
Business
Business industry codes
2013
For more information
visit ato.gov.au
NAT 1827-6.2013
OUR COMMITMENT TO YOU
We are committed to providing you with guidance you can
rely on, so we make every effort to ensure that our publications
are correct.
If you follow our guidance in this publication and it turns out
to be incorrect, or it is misleading and you make a mistake
as a result, we must still apply the law correctly. If that means
you owe us money, we must ask you to pay it but we will not
charge you a penalty. Also, if you acted reasonably and in
good faith we will not charge you interest.
If you make an honest mistake in trying to follow our guidance
in this publication and you owe us money as a result, we will
not charge you a penalty. However, we will ask you to pay
the money, and we may also charge you interest. If correcting
the mistake means we owe you money, we will pay it to you.
We will also pay you any interest you are entitled to.
If you feel that this publication does not fully cover your
circumstances, or you are unsure how it applies to you,
you can seek further assistance from us.
We regularly revise our publications to take account of any
changes to the law, so make sure that you have the latest
information. If you are unsure, you can check for more recent
information on our website at ato.gov.au or contact us.
This publication was current at May 2013.
© AUSTRALIAN TAXATION OFFICE FOR THE
COMMONWEALTH OF AUSTRALIA, 2013
You are free to copy, adapt, modify, transmit and distribute this material as
you wish (but not in any way that suggests the ATO or the Commonwealth
endorses you or any of your services or products).
PUBLISHED BY
Australian Taxation Office
Canberra
May 2013
JS 25633
INTRODUCTION
HOW TO USE THIS BOOKLET
An accurate description of the taxpayer’s main business activity
and its five-digit code must be shown at the correct items on
relevant tax returns and schedules.
The industry description and code should relate to the activity
from which the business derived the highest gross income or
incurred the smallest loss.
USE OF INDUSTRY CODE INFORMATION
Industry code information is widely used by organisations and
researchers for various reasons. Of interest to tax agents and
accountants would be Industry benchmarks published in
Taxation statistics available on our website, ato.gov.au
Business industry codes 2013 contains two code lists – the first
is alphabetical and starts on page 1; the second is numeric and
starts on page 21. Select the most appropriate code to enter
on your tax return. Do this by searching under keywords that
describe the taxpayer’s main business activity.
For example:
nAbalone fishing – search under the keyword ‘abalone’ to find
code 04191
nBlack coal mining – search under the keyword ‘coal’ to find
code 06000
nHouse painting – search under the keyword ‘painting’ to find
‘Painting of buildings or other structures’ code 32440
Once you have identified the most appropriate code from the
list, enter it at the correct item and corresponding label of the
tax return and/or schedule. Show all numbers in the code,
including any leading zeros.
If a code cannot be selected using the alphabetic list, your
second option is to use the numeric list. Here you need to
search for the main business activity of the taxpayer under
broad business category headings.
For example, if the taxpayer’s main business activity is trawling
for tuna, you would search under headings related to this type
of business. In this case, the best heading would be ‘Fishing’.
Under this heading an appropriate entry ‘Trawling for fin fish’,
code 04140, will be found. This code should then be entered
at the correct item and corresponding label on the tax return.
Only use codes from Business industry codes 2013, and
take care to describe your business activity as accurately as
possible. An incorrect code may result in clients not receiving
necessary service or material from the ATO, or could lead to
incorrect targeting of compliance activities.
BUSINESS INDUSTRY CODES 2013
i
CONTENTS
Alphabetical index of industriesPage
Hierarchical index of industries
Page
A
1
Agriculture, forestry and fishing
B
1
Mining22
C
2
Manufacturing22
D
4
E
5
Electricity, gas, water and
waste services
F
6
G
7
H
8
I
9
J
9
K
9
Information media and
telecommunications35
L
9
Financial and insurance services
36
M
10
Rental, hiring and real estate services
36
N
11
O
11
Professional, scientific and
technical services
37
P
12
Administrative and support services
38
Q
14
Public administration and safety
38
R
14
Education and training
39
S
15
Health care and social assistance
39
T
17
Arts and recreation services
40
U
18
Other services
41
V
18
ATO use only
42
W
19
X
20
Y
20
Z
20
Special section assessments
20
Nil company tax returns
20
ATO use only
20
ii
21
29
Construction29
Wholesale trade
30
Retail trade
32
Accommodation and food services
34
Transport, postal and warehousing
34
BUSINESS INDUSTRY CODES 2013
BUSINESS INDUSTRY CODES 2013
Alphabetic listing
Description of business activity Code
A
Abalone fishing
Abattoir operation – except poultry
Abattoir operation – poultry
Abrasive blasting
Abrasives mfg
Accident insurance provision
Accommodation for the aged –
where nursing or medical care is not
provided as a major service
Accommodation for the aged –
where nursing or medical care is
provided as a major service
Accountant
Accounting service
Acetylene gas mfg
Acoustic tile, panels and boards mfg –
glass or mineral wool
Actor
Actor – own account –
live theatrical or musical
Actor – own account –
other than theatrical or musical
Actuarial service
Acupuncture service
Adhesives mfg
Adhesives wholesaling
Adoption service
Adult day care centre operation
Adult shop operation
Advertising agency operation
Advertising service
Advocate
Aerial ambulance service
Aerial crop dusting or spraying
Aerial fertiliser spreading
Aerial mustering
Aerial pest control
Aerial photography service
Aerial surveying service
Aerodrome runway construction
Aerosol containers mfg
Aggregate quarrying
Agistment service (cattle)
Agistment service (goat)
Agistment service (horse)
Agistment service (sheep)
Agricultural chemicals wholesaling
Agricultural machinery leasing
Agricultural machinery or
equipment mfg
Agricultural machinery or equipment
wholesaling
Agricultural research activities
Agricultural services nec
Air conditioners repairing – household
Air conditioners retailing – household
04191
11110
11120
32990
20900
63220
86012
86011
69320
69320
18110
20900
90021
90021
90021
64200
85391
19150
33230
87900
87900
42793
69400
69400
69310
85910
05290
05290
05290
05290
69220
69220
31010
22390
09190
01420
01990
01910
01410
33230
66310
24610
34110
69100
05290
94210
42210
Description of business activity Code
Description of business activity Code
Air conditioning equipment installation –
except motor vehicles
32330
Air conditioning equipment mfg
24520
Aircraft charter, lease or rental –
with crew
49001
Aircraft engine building or repair
23940
Aircraft leasing
66190
Aircraft mfg, maintenance and repair 23940
Aircraft wheels and brakes
reconditioning service
23940
Airline catering service
45130
Airline operation – scheduled domestic 49009
Airline operation –
scheduled international
49009
Airport bus service
46220
Airport operation
52200
Airport services
52200
Alarm systems installation
32340
Alarm systems mfg
24290
Albums mfg
15230
Alcohol counselling services
87900
Allergist
85129
Almond growing
01390
Alumina mfg
21310
Aluminium can recycling – collecting,
sorting, dealing, wholesaling
33221
Aluminium ores mining
08020
Aluminium rolling, drawing or extruding 21420
Aluminium smelting
21320
Ambulance service
85910
Ammonia mfg
18110
Ammunition mfg
22990
Amusement centre
91310
Amusement machines hiring –
including peripherals
66390
Amusement machines mfg
24690
Amusement park operation
91310
Amway sales
43109
Anaesthetist
85121
Animal clinic or hospital operation
69700
Animal food mfg
11920
Animal parks
89210
Animals retailing – live
42794
Antique reproduction furniture retailing 42110
Antique wooden furniture mfg
25110
Antiques auctioning service
38000
Antiques retailing (except pawnbroking) 42732
Apartments construction
30190
Apartments renting or leasing –
except holiday apartments
67110
Apiarist
01930
Apple growing
01340
Apricot growing
01350
Aquaculture – except lobsters
or oysters
02019
Aquarium mfg
22990
Aquarium operation
89210
Architect
69210
Architectural services
69210
Archival service
60100
Armoured car service
77120
Art dealers
42792
Art gallery operation – retail
42792
Art pottery mfg
20290
Art school operation
82120
Artificial insemination service
05290
Artificial limbs, eyes, etc mfg
24120
Artist
90029
Artists’ supplies retailing
42720
Artists’ supplies wholesaling
37390
Artwork preparation service
16120
Asbestos removal service
29220
Asphalt surfacing
31010
Assay service
69250
Astrology service
95391
Auctioning service – electronic
38000
Auctioning service –
furniture, second-hand goods
38000
Auctioning service – livestock
38000
Auctioning service – real estate
67200
Auctioning service –
used motor vehicles
38000
Auctioning service nec
38000
Auditing service
69320
Author
90029
Auto parts recyclers
35050
Auto-electrical services
94110
Automatic electrical door maintenance 32320
Automobile association operation
95599
Automotive crash repairs
94129
Automotive mechanical repairs –
electrical repairs
94110
Automotive mechanical repairs –
general repairs
94199
Automotive mobile phone installation 94110
Automotive servicing – electrical repairs94110
Automotive servicing –
general mechanical repairs
94199
Aviary operation
89210
Aviation consultancy service
52200
Avocado growing
01390
Awnings installation or repair
32390
Awnings mfg – fibreglass
19190
Awnings mfg – metal
22990
Awnings mfg – textile
13330
Awnings retailing
42110
B
Babies’ wear retailing
Baby foods mfg – milk based
Baby foods, canned or bottled mfg –
except milk based
Baby napkins hire service
Baby napkins mfg – disposable
42510
11330
11400
95310
15240
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
BUSINESS INDUSTRY CODES 2013
1
Description of business activity Code
Description of business activity Code
Description of business activity Code
Badge mfg – cloth
13340
Badge mfg – metal
25910
Baggage agency service
52910
Bags mfg – leather or leather substitute 13200
Bags mfg – paper
15220
Bags mfg – plastic
19110
Bags or sacks mfg – textile
13330
Bags or sacks wholesaling – textile
37110
Bags wholesaling – paper
37360
Bakeries and hot bread shops
41290
Bakeries for bread, etc mfg –
except those selling directly to public 11710
Bakery machinery mfg
24690
Bakery product mfg –
non-factory-based 11740
Ballet company operation
90010
Ballet teaching
82120
Banana growing
01390
Bandages/dressings – medical retailing 42711
Bank operation
62210
Bar – licensed
45200
Barbecues mfg
24410
Barbecues retail
42210
Barber shop
95110
Bark mfg – ground
14110
Barrels mfg – metal
22390
Barrels mfg – wooden
14990
Barrister
69310
Basketballer – professional
91122
Bathroom and toilet fittings – retailing 42310
Bathroom and toilet fittings –
wholesaling
33320
Bathroom and toilet fittings mfg – metal 22990
Bathroom fixtures mfg – vitreous china 20290
Batteries mfg
24390
Batteries retail – motor vehicle
39211
Batteries wholesaling – motor vehicle 35040
Bauxite mining
08020
Bearings mfg
24990
Beauty salon operation
95110
Bed base mfg – upholstered
25130
Beds mfg – wooden
25110
Beds mfg nec
25110
Beds retailing
42110
Beds wholesaling
37310
Beef cattle and sheep farming
01440
Beef cattle farming
01420
Beef cattle farming and cereal
grain growing
01450
Beef cattle feedlots (specialised)
01430
Beekeeping
01930
Beer mfg
12120
Beer, wine and spirits wholesalers
36061
Berry fruit growing
01330
Bicycles and accessories retailing
42410
Bicycles hiring
66390
Bicycles mfg
Billboard construction/erection
Billiard saloon operation
Billiard table mfg
Bingo operation
Binocular mfg
Bird breeding –
except poultry or game birds
Bird feed mfg
Bird trapping
Biscuit mfg
Biscuits retailing
Bitumen wholesaling
Blacksmith service
Blanket mfg – cotton
Blanket mfg – synthetic
Blanket mfg – wool
Blasting services
Blinds installation or repair
Blinds mfg – metal
Blinds mfg – textile
Blinds retailing
Boarding houses
Boarding kennels
Boat building or repair
Boat charter, lease or rental, with
crew for passenger transport
Boat dealers
Boat designing service
Boat trailer dealing
Boat trailer mfg
Boilermaking and installation
Bond store operation
Book retailing – catalogue selling
Book retailing – direct selling
Bookbinding
Bookkeeping service
Bookmaker operation
Books publishing
Books retailing
Books wholesaling
Boots mfg
Bottles mfg – glass
Bottles mfg – plastic
Bottles recycling
Bottling machines mfg
Bowling alley operation – tenpin
Bowling green construction
Bowling green operation
Brake and clutch service
Branding services – animal
Brass finishing or plating
Bread bakery operation –
except those selling direct to public
Bread retailing
Bread vendors
Breweries
Brewery equipment maintenance
Brewery equipment mfg
Bricklaying services
Bricks dealing
Bricks mfg – clay –
except refractory bricks
Bricks mfg – concrete
Bricks mfg – refractory
Bridal wear and accessories retailing
Bridge construction or repair
Broadcast equipment mfg
Broking service, real estate
Brooms and brushes mfg
Buffalo hunting
Builders hardware dealing nec
Building consultancy service
Building materials dealing nec
Building societies
Building timber, dressed mfg
Building, house construction
Building, non-residential construction –
commercial buildings, hotels, etc
Building, residential –
flats, home units, apartments, etc
Buildings, residential – renting or
leasing – other than holiday
Bulbs or tubes, electric light mfg
Burglar alarms installation
Burglar alarms mfg
Bus shelters – prefabricated wood mfg
Bus, coach body mfg
Bus, coach dealers
Bus, coach leasing
Bus, coach transport – long distance
Bus, coach transport – short distance
Bushfire brigade service
Business associations
Business college operation
Business consultant service
Business machine mfg nec
Business machines, equipment –
wholesaling – except computing
equipment or furniture
Business machines, equipment mfg
Business management services nec
Business services nec
Butchers – wholesale
Butchers, butcher shops – retail
Butter mfg
Butterfly breeding
23990
32990
91139
25920
92099
24110
01990
11920
04200
11730
41290
33210
21210
13330
13330
13330
32120
32390
22990
13330
42110
44000
95399
23920
48200
42450
69230
42450
23120
22310
53090
43109
43109
16120
69320
92091
54130
42442
37350
13520
20100
19120
29220
24690
91139
31099
91139
94191
05290
22930
11710
41290
41290
12120
94290
24690
32220
33390
20210
20340
20290
42510
31010
24220
67200
25990
04200
33390
69230
33390
62220
14130
30110
30200
30190
67110
24320
32340
24290
14910
23120
35020
66190
46210
46220
77130
95510
81019
69629
24219
34990
24219
69629
69629
36020
41211
11330
01990
C
Cabinet making, joinery – except
furniture and on-site fabrication of
built-in furniture or other joinery
Cabinet making, joinery – furniture
14920
25110
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
2 BUSINESS INDUSTRY CODES 2013
Description of business activity Code
Description of business activity Code
Description of business activity Code
Cabinet making, joinery –
on-site fabrication of built-in
furniture or other joinery
Cable car operation
Cable laying
Cafe operation
Cake or pastries mfg –
except those selling direct to public
Cakes retailing
Calligraphy service
Cameras, accessories mfg
Cameras, accessories retailing
Campervan and camper trailer mfg
Campervan leasing, hiring or renting
Camping equipment hiring
Camping equipment retailing
Camping ground operation
Canal construction
Candle mfg
Cane cutting service
Cans mfg – metal
Cans, metal – recycling, collecting,
sorting, dealing or wholesaling
Canvas goods mfg
Car accessories dealing
Car accessories mfg
Car dealer – new and/or used
Car hire service – chauffeur driven
Car leasing, hiring or renting – except
licensed hire cars or taxi cabs
Car mfg
Car park operation
Car radios or cassette players –
dealing or installation
Car servicing – electrical repairs
Car servicing –
general mechanical repairs
Car wash and cleaning service
Caravan and camper trailer mfg
Caravan battery retailing
Caravan dealers
Caravan hiring
Caravan parks and camping grounds
Cardboard mfg nec
Cardigan and pullover mfg
Caretaking service
Carnival or fairground equipment mfg
Carpentry, joinery – except furniture
and on-site fabrication of built-in
furniture or other joinery
Carpentry, joinery – furniture
Carpentry, joinery –
on construction projects
Carpet cleaning service
Carpet laying
Carpet retailing
Carpet, rug mfg
Cartoon character design
Cartoonists
Casino operation
Casting agency service
Castings mfg – iron or steel
Castings mfg – non-ferrous metal
Cat breeding
Catering service
Cement mfg
Cement rendering of buildings
Cement wholesaling
Cemetery operation
Central bank operation
Central government administration
Ceramic floor or wall tile wholesaling
Ceramic product mfg nec
Ceramic products, industrial mfg
Ceramic tiles and pipes mfg
Cereal foods mfg
Cereal foods wholesaling
Cereal grain growing
Cereal grain wholesaling
Chair lift operation
Chair mfg – wooden
Charcoal suppliers
Charities or charitable organisations
Charter bus service – long distance
Charter bus service – short distance
Chauffeur service
Cheese mfg
Chemical analysis service nec
Chemical engineering service
Chemical products mfg nec
Chemicals wholesaling nec
Chemist shop operation – pharmacy
Cherry growing
Chicken farming – for meat
Chicken, take-away and retailing –
cooked and ready to eat
Child car restraints mfg
Child care service
Child minding centres
Child minding service – in the home
Children’s homes operation
Chimney cleaning service
China goods mfg
China, glassware and earthenware
retailing
China, glassware and earthenware
wholesaling
Chinese groceries wholesaling
Chipboard mfg
Chiropodists
Chiropractor service
Chlorine mfg
Chocolate mfg
Choirs
Chromium plating
22930
Church operation
95400
Chutneys or relishes mfg
11400
Cigarettes mfg
12200
Cinema operation
55130
Circus operation
90010
Citrus fruit growing
01360
Civil engineering –
non-building construction nec
31099
Civil engineering –
road or bridge construction
31010
Civil engineering service
69230
Claim assessment service
64200
Clairvoyance service
95391
Clay quarrying
09190
Clay roof tiles mfg
20290
Cleaning products –
chemical-based – wholesaling
33230
Cleaning service
73110
Clinic – dental
85310
Clinic – medical – general practice
85110
Clinical massage service
85391
Clock mfg
24190
Clocks retailing
42799
Clothes hoist installation
32990
Clothes hoists mfg
22990
Clothes ironing service
95310
Clothing accessories mfg nec
13510
Clothing accessories retailing
42510
Clothing mfg – knitted fabric
13510
Clothing mfg – leather
13510
Clothing mfg – men’s and boys’ wear 13510
Clothing mfg – sleepwear,
underwear and infant clothing
13510
Clothing mfg – waterproof
13510
Clothing mfg – women’s and girls’ wear 13510
Clothing mfg nec
13510
Clothing retailing
42510
Clothing wholesalers
37120
Clubs – licensed
45301
Clubs – not licensed, for promotion of
community or sectional interests nec 95599
Clubs – not licensed, hospitality,
with staff
45302
Clubs – sporting – except hospitality 91140
Coaching – sports
82110
Coal loader operation – sea transport 52120
Coal mining – black coal
06000
Coal mining – brown coal
06000
Coal product mfg nec
17090
Coal retailing
42799
Coal wholesaling
33229
Coconut growing
01390
Coffee growing
01590
Coffee mfg
11990
Coffee shops
45110
32420
50100
31099
45110
11720
41290
16120
24110
42210
23120
66190
66390
42410
44000
31099
18510
05290
22930
33221
13330
39219
23190
39110
46239
66110
23110
95330
94110
94110
94199
94129
23120
39211
39130
66190
44000
15100
13400
77120
24690
14920
25110
32420
95310
32430
42120
13310
90029
90029
92010
72110
21210
21410
01990
45130
20310
32410
33390
95200
62100
75100
33390
20290
20290
20290
11620
36090
01490
33120
50100
25110
33229
87900
46210
46220
52999
11330
69250
69230
18990
33230
42711
01350
01710
45120
23190
87100
87100
95393
86090
73110
20290
42130
37330
36090
14940
85399
85340
18130
11820
90010
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
BUSINESS INDUSTRY CODES 2013
3
Description of business activity Code
Description of business activity Code
Description of business activity Code
Coin dealers
Cold store operation
Collection agency service
Collieries – black coal
Collieries – brown coal
Comedians
Commercial art service
Commercial photography service
Commercial printing
Commercial vehicles dealing
Commission operation – judicial
Commodity futures broking or dealing
Commonwealth government
administration
Communication service – including
telephone, telex, satellite
communications service –
except radio and TV broadcasting
Community health centre operation
Compact disc mfg or publishing
Compact disc, cassette tape
and records retailing
Composer – music
Computer and business machine mfg
Computer and related equipment mfg
Computer consultancy services nec
Computer facilities management
service
Computer network systems design and
integration service
Computer printer repairs
Computer programming service
Computer retailing
Computer software mfg or publishing
Computer tapes or disks mfg or
publishing – pre-recorded
Computer time-sharing service
Computer training
Computer wholesaling –
including peripherals
Computers mfg
Concert hall operation
Concrete – ready mixed –
except dry mix
Concrete products mfg nec
Concreting services
Confectionery mfg
Confectionery retailing
Confectionery wholesaling
Consolidation assessment –
section 219 ITAA 1936
Construction machinery leasing
Construction materials mining –
except sand quarrying, washing
or screening
Construction project management
service – fee or contract basis
Consulate operation –
foreign government
Consultant physician
Consumer credit reporting service
Consumers associations operation
Contact lenses dispensing
Contact lenses mfg
Container hiring
Container terminal operation –
marine cargo
Container terminal or park facilities –
for road freight
Containers mfg –
corrugated paper board
Containers mfg – solid paper board
Contraceptive mfg
Contract staff service
Control of non-residents’ money –
section 255 ITAA 1936
Convalescent homes
Conveyancing service –
by qualified legal practitioners
Conveyancing service – other than
by qualified legal practitioners
Cooking oil filtration and recycling
Cooking utensils retailing – excluding
household electric
Cooking utensils retailing –
household electric
Cool storage of fruit and vegetables
Copper ore mining
Copper smelting, refining
Copper smithing –
except boiler making
Cordial mfg
Cordials – wholesaling
Cork flooring retailing
Corporate head office management
services
Corporate unit trusts – assessed as
companies
Correspondence school operation nec
Cosmetics mfg
Cosmetics retailing – catalogue selling
Cosmetics retailing – direct selling
Cosmetics retailing – except chemist
shops, pharmacies and direct sellers
Cosmetics wholesaling
Cosmetics, perfumes and toiletry
goods retailing commission based
Costume design service
Costume hiring
Costume jewellery mfg
Costume jewellery wholesaling
Cotton ginning
Cotton growing
Courier service
Courts operation – judicial
Crab potting
Craft materials and supplies retailing
Crayfishing, lobster fishing
04111
Creative writers – own account
90029
Credit bureau or agency service
72930
Credit card administration service
64190
Credit unions
62230
Crematorium operation
95200
Cricketer – professional
91123
Crime scene cleaning service
73110
Crisis care accommodation operation 86090
Crockery mfg
20290
Crockery retailing
42130
Crocodile farming
01990
Crocodile hunting
04200
Crop dusting service – aerial
05290
Crop harvesting service
05290
Crude oil wholesaling
33210
Crude petroleum wholesaling
33210
Cruise operation – river, harbour or lake,
with or without restaurant facilities
50100
Crustacean – processed mfg
11200
Crustacean breeding or farming –
except lobsters
02039
Crustacean wholesaling
36040
Crystal glass mfg
20100
Curriculum – education
advisory services
82200
Curtain cleaning service
95310
Curtain making
13330
Curtains installing
32390
Curtains retailing
42140
Cushions mfg
13330
Custom tailoring –
men’s and boys’ wear
13510
Custom tailoring –
women’s and girls’ wear
13510
Customs agency service
52910
Cutlery mfg
22990
42733
53090
72930
06000
06000
90020
69240
69910
16110
35020
75400
64110
75100
58010
85990
16200
42420
90029
24219
24211
70000
70000
70000
94220
70000
42220
16200
16200
59210
81011
34920
24211
90030
20330
20340
32210
11820
41290
36090
99060
66310
09190
69230
75520
85129
72930
95599
85320
24110
66190
52120
52999
15210
15210
18410
72120
99070
86011
69310
69310
11500
42130
42210
53090
08030
21330
22400
12110
36090
42120
69610
62400
82199
18520
43101
43101
42712
37200
43201
90029
66390
25910
37320
05210
01520
51020
75400
04112
42799
D
Dairy cattle farming
Dairy herd testing
Dairy products mfg nec
Dairy products wholesaling
Dams construction
Dance hall or studio operation
Data entry service
Data processing service
Datacasting service provision
Debt collecting service
Deer breeding, farming
Defence forces operation
and administration
Delicatessens
Delivery service – road
Demolition of buildings or
other structures
Dental amalgams mfg
01600
05290
11330
36030
31099
91390
59210
59210
58020
72930
01800
76000
41290
46100
32120
24120
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
4 BUSINESS INDUSTRY CODES 2013
Description of business activity Code
Description of business activity Code
Description of business activity Code
Dental hospital operation
85310
Dental instruments or equipment mfg 24120
Dental surgeon
85310
Dentures fabrication
24120
Deodorant mfg
18520
Department store operation
42600
Dermatologist
85123
Desktop publishing service
72920
Detective agency service
77120
Detergent mfg
18510
Detergents wholesaling
37200
Development bank operation
62210
Diagnostic apparatus mfg
24120
Diamond cutting
25910
Diamond mining
09901
Diesel engines mfg nec
24990
Diesel oil retailing
40000
Diesel oil wholesaling
33210
Dietitian
85399
Dingo hunting or trapping
04200
Dip mfg – animal
18320
Direct marketing services –
advertising direct mail
69400
Direct selling – cosmetics,
perfumes and toiletries
43101
Direct selling – jewellery
43102
Direct selling nec
43109
Directory and mailing list publishing
54140
Discount store operation
42799
Dishwashing machines mfg –
household
24410
Disinfectant mfg
18510
Display and notice boards wholesaling 34990
Display models mfg – metal
22990
Display models mfg – plaster
20320
Disposal stores – new goods
42733
Distillate retailing
40000
Distillate wholesaling
33210
Distilling and beverage equipment mfg 24690
Distilling equipment wholesaling
34190
Dive boat tours – coastal waters
50100
Dive boat tours – inland waters
50100
Divers – commercial, salvage
52190
Dog breeding
01990
Dog obedience training
95399
Dog training – for racing
91291
Dog training for farm work
05290
Dolls retailing
42430
Domestic – household cleaning service –
except carpets, rugs, drapes,
curtains or other soft furnishings
73110
Domestic appliance hiring
66390
Domestic appliance retailing –
catalogue selling (commission based) 43209
Domestic appliance retailing – catalogue
selling (except commission based)
43109
Domestic appliance retailing –
direct selling (commission based)
43209
Domestic appliance retailing – direct
selling (except commission based)
43109
Domestic appliance retailing –
via internet
43109
Domestic government representation 75510
Domestic service nec –
on a contract or fee basis
95399
Doors or windows mfg – wooden
14920
Doughnuts mfg
11720
Drafting service – architectural
69210
Drains construction, cleaning or
repairing – except sewerage or
stormwater drains
32310
Drama school operation
82120
Drawing office service – engineering 69230
Dredging – harbours or rivers
31099
Dressmaking – custom tailoring
13510
Dressmaking – customised
13510
Dressmaking supplies retailing
42140
Dried flowers retailing
42740
Drilling contractors
32990
Drilling machinery mfg – woodworking
or metalworking
24630
Drilling machinery mfg nec
24620
Drills mfg – portable electric
24630
Drive-in theatre operation
55130
Driver training – automotive
82199
Driving school operation –
motor vehicle
82199
Drug plants growing
01590
Drug referral centre operation
85990
Drug rehabilitation counselling services 87900
Drugs retailing
42711
Drugs wholesaling – except veterinary 37200
Drugs wholesaling – veterinary
37200
Dry cell battery retailing
42290
Dry cleaning machinery mfg
24690
Dry cleaning machinery or equipment
wholesaling
34190
Dry cleaning service, agency
95310
Dry ice mfg
18110
Drydock operation
23910
Duck farming
01710
Duct work mfg – air conditioning
22400
Ducts mfg – sheet metal
22400
Dyeing service
13340
Dyes mfg – inorganic
18130
Dyes mfg – organic
18120
Dyes wholesaling
33230
Eastern foods retailing
Eastern foods wholesaling
Education nec
Educational workshops or seminars
Egg and egg products wholesaling
Egg farm operation
Electric fittings dealing nec
Electric gaming machines – poker mfg
Electric motors mfg nec
Electric rangehood installation
Electrical distribution equipment
wholesaling
Electrical engineering service –
consulting
Electrical equipment or
machinery mfg nec
Electrical equipment, industrial,
wholesaling nec
Electrical machinery, heavy,
installation – on-site assembly
Electrical measuring or testing
instruments wholesaling
Electrical repairing – automotive
Electrical services
Electricity generation, supply and
distribution
Electricity meters mfg
Electricity transmission
Electronic engineering service –
consulting
Electronic equipment wholesaling nec –
industrial
Electronic telephone security device
wholesaling
Elevator installation, repair
Elevators or elevator parts mfg
Elocution school operation
Email services
Embassy operation –
foreign government
Emergency housekeeping service
Emergency service – other than
defence and police
Employment agency operation
Enamelling service
Endodontist
Engine oils retailing
Engine reconditioning – customised
Engineering consultancy service
Engineering drafting service
Engineering research activities
Engineering surveying service
Engines, internal combustion mfg nec
Engraving on metals –
except process or photographic
Enlargers wholesaling – photographic
Enquiry agency service
E
Earthmoving equipment
operation training
81019
Earthmoving machinery mfg
24620
Earthmoving plant hire – with operators 32920
Earthmoving services
32120
41290
36090
82199
82199
36090
01720
34940
24290
24390
32320
34940
69230
24390
34940
31099
34940
94110
32320
26300
24190
26200
69230
34940
34930
32390
24910
82199
59100
75520
87900
77130
72110
22930
85310
40000
94199
69230
69230
69100
69220
24990
22930
34940
77120
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
BUSINESS INDUSTRY CODES 2013
5
Description of business activity Code
Description of business activity Code
Description of business activity Code
Entertainer or celebrity
management service
Entertainers
Entertainment centre operation
Environmental consultancy service –
excluding laboratory service
Environmental consultancy services
Epilation service
Escalator installation, repair
Escalators or escalator parts mfg
Escort agency service
Events booking agent
Excavating service
Executive search service
Executor service
Explosives laying
Explosives mfg
Export documentation
preparation service
Eye hospitals
Eye testing – optometrist
Film and video tape royalties –
section 136A ITAA 1936, derived
by non-residents
Film archive service
Film mfg – plastic
Film wholesaling – photographic
Finance company operation
Financial asset broking service
Financial service nec
Financing nec
Fire extinguisher servicing
Fire fighting service – except forest
Fire fighting service – forest
Fire insurance provision
Fire prevention service
Fire protection equipment wholesaling
Fire sprinklers installation
Fire sprinklers mfg
Firearms mfg
Firearms retailing
Fireplace construction and installation
Fireplace restoration services
Firewood cutting – forest
Firewood cutting and retailing
Firewood wholesaling
Firework mfg
Fireworks retailing
First Home Saver Account Trust
Fish and chips retailing – take away
Fish breeding or farming
Fish cleaning or filleting
Fish hatchery operation
Fish mfg – canned
Fish mfg – dried or smoked
Fish net mfg
Fish retailing – fresh
Fish wholesaling
Fishing – freshwater
Fishing – line fishing
Fishing – marine nec
Fishing tackle hiring
Fishing tackle mfg
Fishing tackle retailing
Fishing tracing – fin fish
Fitness centres
Flags or banners mfg
Flats construction
Flats renting or leasing –
except holiday flats
Flavourings mfg – food
Floor coverings laying nec
Floor coverings mfg – rubber
Floor coverings mfg – textile
Floor coverings retailing
Floor coverings wholesaling
Floor or wall tiles mfg – concrete
Floor sanding
Floor tile wholesaling (except ceramic)
Flooring fixing – wooden
Florist operation – retail
Florist operation – wholesale
Flour mfg – wheat –
except self-raising flour
Flour mfg – wheat – self-raising flour
Flour milling machinery mfg
Flower growing (outdoors)
Flower growing (under cover)
11610
11610
24690
01150
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
69629
90021
90030
69621
69621
95110
32390
24910
95340
72990
32120
72110
64190
32120
18920
52910
84010
85320
F
Fabricated metal products mfg nec
Fabricated structural steel mfg –
ready-made parts for structures
Fabrics mfg – cotton
Fabrics mfg – embroidered
Fabrics mfg – synthetic
Fabrics mfg – wool
Fabrics mfg nec
Fabrics, textile retailing
Farm animals and bloodstock leasing
Farm irrigation service
Farm produce or supplies wholesaling
Farrier service
Fashion design service
Fashion ware – retailing
Fast food retailing
Federal government administration
Feed wholesaling
Fence construction –
except agricultural
Ferry service
Fertiliser mfg
Fertiliser retailing
Fertiliser spreading – aerial
Fertiliser spreading – except aerial
Fertiliser wholesaling
Fibreglass fabrics mfg
Fibreglass products mfg nec
Fig growing
Filler or putty mfg
Film and video distribution
Film and video production
22990
22210
13120
13340
13130
13120
13340
42140
66200
05290
33190
05290
69240
42510
45120
75100
33190
32910
48100
18310
42320
05290
05290
33230
13130
19190
01390
19160
55120
55110
99030
60100
19110
34990
62290
64110
64190
62300
94290
77130
77130
63220
77130
34990
32340
22990
22990
42410
32390
32390
03020
42799
37390
18920
42799
63300
45120
02039
11200
02039
11200
11200
13320
41212
36040
04199
04130
04192
66390
25920
42410
04140
91110
13330
30190
67110
11990
32430
19200
13310
42120
37310
20340
32430
37310
32420
42740
33190
Forgings mfg – non-ferrous metal nec 21410
Forklift trucks mfg
24910
Formwork fixing – wooden
32420
Fortune telling service
95391
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
6 BUSINESS INDUSTRY CODES 2013
Description of business activity Code
Description of business activity Code
Description of business activity Code
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
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
25120
Furniture hiring
66390
Furniture mfg – sheet metal
25120
Furniture mfg – wooden
25110
Furniture mfg nec
25190
Furniture part mfg – except sheet metal 25190
Furniture removal service – road
46100
Furniture retailing – household
42110
Furniture storage service
53090
Furniture wholesaling – except office 37310
Furniture wholesaling – office
37310
Furriers – retail
42510
Furriers – wholesale
37120
Gas heating appliances –
household – retailing
Gas or fuel oil mfg
Gas plumbing
Gas stoves mfg – household
Gas, natural, distribution –
through mains system
Gases – industrial – wholesaling –
except liquefied petroleum gas
Gases mfg – industrial
Gasoline refining or blending
Gates mfg – aluminium
Gates mfg – metal –
except aluminium or wire
Gearboxes mfg
Gem cutting
Gemstone mining –
except opals and diamonds
Gemstones mfg – synthetic
Gemstones wholesaling
Genealogy service
General household repairs –
excluding cleaning, gardening or
trade services elsewhere classified
General insurance
General line groceries wholesaling
General practitioner – medical
General store operation – main grocery
General store operation –
other than mainly groceries
Geological and geophysical
consultancy service
Gift shops
Ginger growing
Girders mfg – prefabricated steel
Glass or glass products mfg – except
glass wool or glass wool products
Glassware retailing
Glassware wholesaling – household
Glazing services
Glue mfg
Goat farming
Goat shearing
Go-kart track operation
Go-karts retailing – motorised
Gold mining or dredging
Gold plating
Gold smelting, refining
Gold, silver merchants
Goldsmithing
Golf course construction
Golf course or practice
range operation nec
Golf equipment mfg
Golf equipment retailing
Golf equipment wholesaling
Goose farming
Frame mfg – wooden picture or mirror 14990
Freezers mfg
24410
Freight brokerage service
52999
Freight 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
Freight transport service – coastal sea
transport
Freight transport service –
non-scheduled air transport
Freight transport service – railway
Freight transport service –
river, harbour or lake
Freight transport service –
scheduled domestic air transport
Freight transport service –
scheduled international air transport
Freshwater crayfish farming
or breeding
Friendly society operation
Fruit canning or bottling
Fruit drying – except sun drying
Fruit fresh – wholesaling,
washing or packing
Fruit juices or fruit juice drinks mfg –
less than single strength
Fruit juices, single strength
or concentrated
Fruit mfg – frozen
Fruit picking
Fruit pulp mfg – puree or spreads
Fruit retailing – fresh
Fruit tree nursery operation (outdoors)
Fruit tree nursery operation
(under cover)
Fuel gas distribution –
through mains system
Fuel oil wholesaling
Fund raising nec – on a
commission or fee basis
Funeral benefit provision
Funeral directing
Fur clothing retailing
Fur skin animal hunting or trapping
Fur skin animals farming
Furnaces construction –
for industrial plants from
prefabricated components
50290
48100
49001
47100
48100
49009
49009
02039
62400
11400
11400
36050
12110
11400
11400
05290
11400
41220
01120
01110
27000
33210
72990
63210
95200
42510
04200
01990
31099
G
Galvanised iron products dealing
33390
Gambling services nec
92099
Game bird farming
01710
Game fishing tours – coastal waters
50100
Games retailing
42430
Gaol operation
77140
Garage doors mfg – aluminium
22230
Garage doors mfg – metal –
except aluminium
22290
Garages – prefabricated metal mfg
22220
Garages – prefabricated wood mfg
14910
Garbage bags mfg – plastic
19110
Garbage bins mfg – plastic
19110
Garbage cans mfg – metal
22390
Garbage collection service
29110
Garbage disposal service
29210
Garden drainage systems installation 32910
Garden ornaments retailing
42320
Garden sprinkler systems installation –
except irrigation systems
32910
Garden supplies retailing nec
42320
Garden tools mfg –
except power operated
22990
Garden tools retailing
42310
Garden tools wholesaling
33390
Gardening service nec
73130
Gas – natural – exploration on contract 10112
Gas – natural – exploration own account10111
Gas – natural – extraction
07000
Gas appliance repair
94210
Gas cylinders mfg
22310
Gas engines mfg –
except agricultural or motor vehicle 24990
Gas hauling – by road
46100
Gas heating appliances –
household – mfg
24490
42210
17010
32310
24410
27000
33230
18110
17010
22230
22290
23190
25910
09903
20900
37320
95399
32990
63220
36010
85110
41100
42799
69250
42799
01590
22210
20100
42130
37330
32450
19150
01990
05220
91310
39120
08040
22930
21390
33229
25910
31099
91139
25920
42410
37340
01710
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
BUSINESS INDUSTRY CODES 2013
7
Description of business activity Code
Description of business activity Code
Description of business activity Code
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 advertising69240
Gravel quarrying, washing or screening 09110
Greengrocery operation – retail
41220
Greeting cards mfg
15230
Greeting cards retailing
42799
Greyhound training
91291
Groceries retailing
41100
Groceries wholesaling nec
36090
Grocery supermarket operation
41100
Guest house operation
44000
Guns or rifles mfg
22990
Guns or rifles retailing
42410
Guttering installation or repair – roof
32310
Guttering mfg – sheet metal
22240
Gymnasium equipment retailing
42410
Gymnasium equipment wholesaling
37340
Gymnasium operation
91110
Gynaecologist
85124
Handyman services – household
repairs – excluding cleaning,
gardening or trade services
elsewhere classified
32990
Hang glider mfg
25920
Harbour services nec
52190
Harbour works construction –
except buildings
31099
Hardboard mfg
14940
Hardware retailing – domestic
42310
Hardware wholesaling – domestic
33390
Harness mfg
13200
Hats mfg
13510
Hay cutting, baling or pressing
05290
Hay growing
01590
Headphones mfg
24290
Headstones mfg, installation
20900
Health foods direct selling
43109
Health foods retailing
41290
Health foods wholesaling
36090
Health insurance
63210
Health services nec
85990
Hearing aids dispensing
85399
Hearing aids mfg
24120
Heaters – household – mfg
24490
Heating equipment –
household electric – repairing
94210
Heating equipment –
household electric – retailing
42210
Heating equipment installation –
except industrial furnaces
32330
Heating oil dealing
33210
Helicopter charter
49001
Helicopter mfg or repairing
23940
Helmets mfg
13510
Herb mfg – processed
11990
Herbalist
85391
Herbarium operation
89210
Herbs growing (outdoors)
01230
Herbs growing (under cover)
01220
Hide wholesaling
33190
High Commission operation
75520
High school operation –
except combined primary
and secondary school
80220
Hire car service without driver
66110
Historic house operation
89100
Hobby equipment and supplies retailing42430
Hobby equipment hiring
66390
Hobby equipment wholesaling –
except tools
37340
Hoists or hoisting equipment mfg –
except clothes hoists
24910
Holding company operation – ie holding
shares in subsidiary companies
62400
Holiday houses and flats operation
44000
Home for the disadvantaged
operation nec
86090
Home maintenance and repair services
Home page development
Home units construction
Homeless accommodation
Homeless welfare assistance –
except accommodation
Homoeopath
Honey mfg – blended
Honey wholesaling
Hops growing
Horse breeding
Horse float mfg
Horse floats wholesaling or retailing
Horse shoes mfg
Horse trailer hiring
Horse training – race horse
Horticultural services nec
Hose mfg – plastic
Hose mfg – rubber
Hosiery mfg
Hospice operation
Hospital operation – except psychiatric,
dental or veterinary hospitals
Hot water systems installation
Hot water systems wholesaling
Hotel operation
Hotel operation – mainly drinking place
Hotels construction
House cleaning service
House construction, alteration,
renovation or general repair
House painting
Household appliances mfg
Household appliances repairing nec
Household appliances retailing
Household appliances wholesaling
Household ceramic giftware
wholesaling
Household freezer retailing
Household fridge retailing
Household goods hiring
Household insurance
Household internet equipment retailing
Household linen wholesaling
Household microwave oven retailing
Household textiles retailing
Household whitegoods retailing
Houses prefabricated – assembly,
erection or installation
Houses renting or leasing –
except holiday houses
Hunting or trapping
Hydro-electricity generation
Hydropath
Hypnotherapist
H
Haberdashery retailing
Haberdashery wholesaling
Haematologist services
Hair brushes mfg
Hair care products mfg
Hair driers mfg – electric –
except household
Hair driers mfg – electric – household
Hair restoration service – cosmetic
Hair restoration service –
except by registered medical
practitioner or cosmetic
Hairdressers’ equipment wholesaling
Hairdressing service
Ham mfg
Hamburgers mfg – precooked
Hamburgers retailing
Hand tools mfg nec – except
pneumatic or power operated
Hand tools nec mfg – pneumatic
or power operated
Hand tools wholesaling –
including power operated
Handbags mfg
Handbags retailing
Handyman services
42140
37110
85129
25990
18520
24390
24490
95110
85129
34990
95110
11130
11130
45120
22990
24630
33390
13200
42590
32990
32990
70000
30190
86090
87900
85391
11990
36090
01590
01910
23120
39130
22100
66190
91292
05290
19190
19200
13400
86090
84010
32310
33320
44000
45200
30200
73110
30110
32440
24490
94210
42210
34940
37330
42210
42210
66390
63220
42210
37110
42210
42140
42210
30110
67110
04200
26120
85391
85399
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
8 BUSINESS INDUSTRY CODES 2013
Description of business activity Code
I
Ice cream cones or wafers mfg
Ice cream mfg
Ice cream retailing
Ice cream wholesaling
Ice mfg – except dry ice
Ice retailing
Import documentation
preparation service
Indoor plant hire
Industrial chemical mfg – inorganic nec
Industrial chemical mfg – organic nec
Industrial equipment operation training
Industrial gas mfg
Industrial machinery or
equipment mfg nec
Industrial machinery or equipment
wholesaling nec
Industrial research institution
operation – except university
Industrial union operation
Industrial waste collection
and disposal service
Infants’ clothing mfg – except knitted
Information storage and retrieval
services – except library
Ink mfg
Innerspring mattress mfg
Insecticide mfg
Insulating materials wholesaling
Insulation materials installation
Insulation, glass fibre or
mineral wool mfg
Insurance – accident, house,
marine and general
Insurance agency service
Insurance and re-insurance with a
non-resident – sections 144 and
148 ITAA 1936
Insurance broking service
Insurance consultant service
Interest on bearer debentures
Interior decorating service nec
Internet advertising services
Internet cafe (mainly cafe operation)
Internet cafe (mainly internet
service operation)
Internet consultancy service
Internet development services
Internet implementation
advisory services
Internet publishing (periodical)
Internet retailing – personal
and household goods
Internet service providers
Internet software development
Internet website design services
Internet website development
11730
11320
45120
36030
12110
42799
52910
66390
18130
18120
81019
18110
24990
34990
69100
95520
29110
13510
59220
19160
25130
18320
33390
32390
20900
63220
64200
99050
64200
64200
99010
32440
69400
45110
59100
70000
70000
70000
57000
42210
59100
70000
70000
70000
Description of business activity Code
Description of business activity Code
Interpreting service
Introduction agency service
Investing in patents and copyrights
Investing in tangible artistic work
Investment association operation
Investment company operation
Investment operation – own account
Iron and steel mfg – basic
Iron ore mining
Iron pyrite mining
Ironing or pressing machinery,
laundry mfg – except household
Irrigation systems construction
Island ferry operation –
in coastal waters
Kitchenware mfg – ceramic
Kitchenware mfg – glass
Kitchenware mfg – plastic nec
Kitchenware retailing
Kitchenware wholesaling
Kiwi fruit growing
Knitted fabrics mfg
Knitting machines mfg
Knives mfg – hand held –
except power operated
69990
95392
64200
54190
62400
62400
62400
21100
08010
08090
24690
31099
48200
J
Jade mining
Jam mfg – including conserves,
jellies or fruit spreads
Jars mfg – glass
Jeans mfg – men’s or boys’
Jeans mfg – women’s or girls’
Jetski parts retailing
Jetski parts wholesaling
Jetski retailing
Jetski wholesaling
Jetties construction
Jewellery mfg
Jewellery retailing – direct selling
Jewellery retailing –
except direct sellers
Jewellery retailing commission based
Jewellery wholesaling
Jockeys
Joinery work on construction projects
Joists, prefabricated steel mfg
09903
11400
20100
13510
13510
42450
34990
42450
34990
31099
25910
43102
42530
43202
37320
91121
32420
22210
K
Kangaroo hunting
Kangaroo meat wholesaling
Kegs mfg – metal
Kerb and guttering construction –
concrete
Kerosene mfg
Kerosene retailing
Kerosene wholesaling
Kettles or jugs mfg – electric
Key cutting or duplicating service
Keys mfg
Kindergarten, pre-school operation –
except child minding centre
Kit home mfg – wooden
Kitchen appliances wholesaling –
household electric
Kitchen furniture mfg – wooden
Kitchen sinks mfg –
vitreous china or porcelain
04200
36020
22390
32210
17010
40000
33210
24490
94990
22990
80100
14910
34940
25110
20290
20290
20100
19120
42130
37330
01320
13400
24690
22990
L
Laboratory operation
Labour hire – temporary
Labouring – air conditioning
and heating services
Labouring – bricklaying
Labouring – carpentry services
Labouring – concreting
Labouring – construction services nec
Labouring – electrical services
Labouring – farming
Labouring – glazing services
Labouring – landscaping services
Labouring – mining services
Labouring – painting and
decorating services
Labouring – plastering and
ceiling services
Labouring – plumbing services
Labouring – roofing services
Labouring – site preparation services
Labouring – structural steel
erection services
Labouring – tiling and
carpeting services
Lacquer mfg
Ladies wear retailing
Lake construction
Laminated sheet glass mfg
Lamps mfg – infrared or ultraviolet
Lamps or lamps parts mfg
Land clearing – bush or rural
Land clearing – except rural
Land development or subdivision
Land surveying service
Landscape architecture service
Landscape construction
Landscaping supplies – retailing
Landscaping supplies – wholesaling
Lapidary work
Laser printer wholesaling
Lathes mfg – woodworking
or metalworking
Laundry agency operation
Laundry machinery mfg –
except household
69250
72120
32330
32220
32420
32210
32990
32320
05290
32450
32910
10900
32440
32410
32310
32230
32120
32240
32430
19160
42510
31099
20100
24320
22990
32120
32120
32110
69220
69210
32910
42320
33190
25910
34920
24630
95310
24690
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
BUSINESS INDUSTRY CODES 2013
9
Description of business activity Code
Description of business activity Code
Description of business activity Code
Laundry machinery or equipment
wholesaling – except domestic
Laundry service
Lawn construction
Lawn mower retailing
Lawn mowers mfg
Lawn mowers wholesaling
Lawn mowing service
Lead ore mining
Lead smelting, refining
Leasing licences
Leasing of plant or equipment
Leather clothing mfg
Leather clothing retailer
Leather goods repairing –
except apparel
Leather goods retailing –
except apparel
Leather goods wholesaling –
except clothing or footwear
Leather mfg
Leather or leather substitute
goods mfg nec
Leather wholesaling
Legal aid service
Library service
Licensed club operation
Life insurance provision
Lifts mfg, installation and repair
Light fittings dealing – electrical
Limestone quarrying
Line fishing
Linen hire service
Linen retailing – household
Lingerie mfg
Lingerie retailing
Lingerie wholesaling
Linoleum or linotile fixing
Lipstick mfg
Liquefied gases wholesaling –
except liquefied petroleum gas (LPG)
Liquefied petroleum gas –
automotive – retailing
Liquefied petroleum gas – dealing
Liquefied petroleum gas –
production – except refinery
Liquefied petroleum gas mfg – refinery
Liqueurs mfg
Liquor stores
Livestock dipping, drafting or droving
Livestock raising nec
Livestock wholesaling
Livestock yarding equipment
mfg – metal
Lobbyist
Lobster farming
Lobster fishing
Local government administration
Locks mfg
Locks wholesaling
Locksmith service
Locomotives mfg and repair
Log haulage service
Logging
Lottery agency operation
Lottery operation
Loudspeakers mfg
Lounge suite mfg
Lucerne growing
Luggage wholesaling
Mattresses retailing
Mattresses wholesaling
Meals on wheels service
Measuring instruments mfg
Meat mfg – except bacon, ham
or uncanned poultry
Meat packing – except poultry
Meat retailing – except canned meat
Meat wholesaling –
except canned, cured or
smoked poultry or rabbit meat
Meat, cooked mfg – except poultry
Mechanical services – general
Medal mfg
Medical equipment mfg
Medical equipment wholesaling nec
Medical gas mfg nec
Medical imaging clinic
Medical laboratory operation
Medical research institution
operation – except university
Medical science research activities
Medical service – GP
Medical service, specialist nec
Medicine mfg
Medicine retailing
Medicines wholesaling –
except veterinary
Melons growing
Menswear mfg
Menswear retailing
Menswear wholesaling
Merchandising consultancy service
Merry-go-round operation
Messenger service
Metal coating of manufactured
products nec
Metal polishing or finishing
Metal roof fixing
Metal scrap wholesaling
Metallic ores mining nec
Metallic ores wholesaling
Metallurgical services
Metalworking hand tools mfg – except
pneumatic or power operated
Metalworking machinery mfg nec
Metalworking machinery wholesaling
Meteorological instruments mfg nec
Meteorological services
Meters mfg – gas or water
Microchip mfg
Microfiche production services
Microphones mfg
Midwifery services
Migration consultants and services
Mild steel anchors mfg
34990
95310
32910
42310
24610
34110
73130
08070
21330
66400
66310
13510
42510
94990
42590
37390
13200
13200
33190
69310
60100
45301
63100
32390
34940
09190
04130
95310
42140
13510
42510
37120
32430
18520
33230
40000
33210
07000
17010
12130
41230
05290
01990
33190
22990
69629
02031
04111
75300
22990
33390
77120
23930
46100
03020
92020
92020
24290
25110
01590
37390
M
Macadamia nut growing
01390
Machine tools wholesaling
34190
Magazine retailing
42441
Magazine wholesaling
37350
Magnetic tapes mfg –
except pre-recorded
24290
Magnetic tapes mfg –
pre-recorded or publishing
16200
Magnetic therapy service
85391
Mail services
51010
Mailbox rental services
51010
Maize growing
01490
Male and female clothing mfg –
mfg equal amount of each
13510
Malt extract mfg
11610
Malt mfg – except malt extract
11610
Management consultancy service
69629
Management training service
81019
Mango growing
01390
Manicure service
95110
Map preparation service
69220
Maps publishing
54130
Marble quarrying
09190
Margarine mfg
11500
Marina operation – pleasure craft
91390
Marine accessories retailing nec
42450
Marine engineering service
69230
Marine oils wholesaling
33230
Market research service
69500
Marriage celebrant
95399
Marriage guidance service
87900
Martial arts and self-defence instruction 82110
Massage (adult industry) services nec 95340
Massage therapy (medical) service
85391
Masts mfg – aluminium
22990
Match mfg
18920
Maternity hospital operation
84010
Matriculation college operation
80220
Mattress mfg – except rubber
25130
Mattress mfg – rubber
25130
42110
37310
87900
24190
11110
11110
41211
36020
11130
94199
25910
24120
34910
18410
85209
85202
69100
69100
85110
85129
18410
42711
37200
01230
13510
42510
37120
69629
91310
51020
22930
22930
32230
33221
08090
33229
69250
22990
24630
34190
24190
69990
24190
24290
59210
24290
85399
69990
22920
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
10 BUSINESS INDUSTRY CODES 2013
Description of business activity Code
Description of business activity Code
Description of business activity Code
Milk mfg – condensed or evaporated 11330
Milk powder mfg
11330
Milk processing – cream
11310
Milk processing machinery or
equipment wholesaling
34190
Milk production – dairy cattle
01600
Milk products mfg nec
11330
Milk receiving or distribution
depot operation
11310
Milk vendor
43109
Milk wholesaling
36030
Millinery retailing
42510
Millinery wholesaling
37120
Mine site construction nec
31099
Mine site preparation
32120
Mineral exploration – own account
10121
Mineral exploration services
10122
Mineral water mfg
12110
Minerals wholesaling nec
33229
Mining engineering service
69230
Mining machinery mfg
24620
Mining machinery or equipment
wholesaling
34190
Mining nec
09909
Mining services nec
10900
Mining surveying service
69220
Mirrors mfg
20100
Mobile homes dealing
39130
Mobile phone battery retailing
42210
Mobile phone battery wholesaling
34930
Mobile phone retailing
42210
Model agency
72120
Modelling school
81019
Modem equipment mfg
24220
Money market dealers
62290
Monorail operation
47200
Monuments making
20900
Monuments or grave markers mfg –
concrete
20340
Mortgage broking service
64110
Motel operation
44000
Motion picture distribution
55120
Motion picture editing
55140
Motion picture film or tape production 55110
Motion picture leasing
55120
Motion picture screening
55130
Motion picture theatre operation
55130
Motor accessory shops operation
35040
Motor cars mfg
23110
Motor cycle tour operation – with driver 50100
Motor cycles mfg
23990
Motor cycles or scooters repairing
94199
Motor cycles or scooters wholesaling
or retailing
39120
Motor trimming
94129
Motor vehicle – hiring, leasing
or renting – except licensed hire
cars or taxi cabs
Motor vehicle accessories
dealing – new
Motor vehicle body repairing
Motor vehicle clutch or brake repairing
Motor vehicle conversion
Motor vehicle covers mfg – textile
Motor vehicle crash repairs
Motor vehicle electrical parts
and instrument mfg
Motor vehicle engine mfg
Motor vehicle insurance
Motor vehicle mechanical repairs –
general repairs
Motor vehicle paint wholesaling
Motor vehicle parts dealing – new
Motor vehicle parts dealing – used
Motor vehicle radiator repairing
Motor vehicle restoration
Motor vehicle rust proofing
Motor vehicle servicing –
electrical repairs
Motor vehicle smash repairing
Motor vehicle tyres mfg
Motor vehicle warranty
inspection service
Motor vehicle washing or
cleaning service
Motor vehicles distributing – new
Motor vehicles retailing – new
Motor vehicles retailing – used
Motor vehicles wholesaling
Motor wreckers
Motors mfg – internal combustion nec
Mufflers and exhaust systems
repairing – automotive
Mufflers mfg
Museum operation
Mushroom growing
Music group management service
Music hall operation – excluding
theatre restaurant operation
Music school operation nec
Music teaching
Musical group operation
Musical instrument mfg
Musical instruments retailing
Musical instruments wholesaling
Musicians
Mustering – aerial
Natural sciences – astronomy,
chemistry, mathematics, physics,
earth sciences research activities
69100
Nautical instruments mfg
24190
Naval architecture service
69230
Navigation service – air transport
52200
Navigation service – water transport
52190
Navigational equipment mfg
24190
Neon signs mfg
24320
Netball court or facility operation
91139
Nets and netting mfg
13320
Network communication
service (wired)
58010
Network communication
service (wireless)
58020
Neurologist
85129
News collection for radio broadcasting 60200
News collection for television
broadcasting
60200
Newsagent operation
42441
Newspaper wholesaling
37350
Newspapers printing
16110
Newspapers publishing
54110
Newspapers retailing
42441
Newsprint mfg
15100
Newsreel production
55110
Newsreel theatre operation
55130
Nickel ore mining
08060
Night watchman service
77120
Nightclub operation
45200
Nominee service
64190
Non-financial asset broking service
69990
Non-resident insurance company –
section 143 ITAA 1936
99040
Non-taxable or NIL company tax returns –
no income, expense or balance
sheet data present
98000
Notary
69310
Numerology service
95391
Nurseries – retail
42320
Nursery stock – wholesale
33190
Nursing care (in patient’s home,
predominantly home support)
87900
Nursing care (in patient’s home,
predominantly medical)
85399
Nursing college operation
82120
Nursing home operation
86011
Nursing service
85399
Nuts mfg – candied
11820
Nuts or bolts mfg – metal
22920
Nuts wholesaling
36090
66110
35040
94129
94191
23120
13330
94129
23130
23110
63220
94199
35040
35040
35050
94192
94129
94129
94110
94129
19140
94199
94129
35010
39110
39110
35010
35050
24990
94193
23190
89100
01210
69629
90030
82120
82120
90010
25990
42799
37390
90021
05290
O
N
Nail polish mfg
Nails mfg
18520
22910
Oat growing
Oatmeal mfg
Observatory operation –
except university
Obstetric hospital operation
01490
11620
69100
84010
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
BUSINESS INDUSTRY CODES 2013
11
Description of business activity Code
Description of business activity Code
Description of business activity Code
Obstetrician
85124
Occupational health and safety
(OH&S) consultancy services
69622
Occupational therapy service
85399
Ocean cruise services –
between domestic and foreign ports 48200
Ocean cruise services –
between domestic ports
48200
Oceanographic surveying service
69220
Office cleaning service
73110
Office furniture mfg – sheet metal
25120
Office furniture mfg – wooden
25110
Office installation and fitout services 32390
Office machinery or equipment hiring 66390
Office machines mfg
24219
Oil and gas field services nec
10900
Oil heaters installation
32330
Oil heaters mfg – household
24490
Oil heaters retailing – household
42210
Oil shale mining
07000
Oils or greases wholesaling –
industrial or lubricating
33210
Oilseed growing
01490
Olive growing
01370
On-selling electricity and
electricity market operation
26400
Onions growing
01230
Opal mining
09902
Opera company operation
90010
Opera house operation
90030
Operations research service
69629
Ophthalmic articles and
instruments mfg
24110
Ophthalmologist
85129
Optical dispensing
85320
Optical fibre cable mfg – insulated
24310
Optical fibre cable mfg – uninsulated 24190
Optical glass mfg
20100
Optical instruments or equipment mfg 24110
Optical lens grinding
24110
Optician
85320
Oral pathologist
85310
Orchard supplies wholesaling nec
33190
Orchestra operation
90010
Organic industrial chemical mfg nec
18120
Ornamental plant growing (outdoors) 01120
Ornamental plant growing (under cover)01110
Orthodontist
85310
Orthopaedic specialist
85129
Orthoptist
85320
Orthotics – arch supports mfg
24120
Osteopath service
85340
Other basic polymer mfg
18290
Other electricity generation
26190
Other horse and dog racing activities 91299
Other public order and safety services 77190
Other telecommunications services
58090
Other waste collection services
29190
Otorhinolaryngologist
85129
Outboard motors mfg
24990
Outboard motors retailing
42450
Outdoor furniture mfg – wooden
25110
Outplacement service
72110
Ovens mfg – household
24410
Ovens mfg – industrial – except electric 24690
Overseas ships freight –
section 129 Income Tax
Assessment Act 1936 (ITAA 1936)
99020
Oyster farming
02011
Oysters mfg – canned
11200
Pathology laboratory operation
Paving laying
Paving material – hot-mix bitumen
Paving material mfg – except hot-mix
Pawnbroking
Pawpaw growing
Pay TV antennae installation
Pay TV installation –
antennae, decoder
Pay TV operation
Pay TV station operation
Peach growing
Peanut growing
Pears growing
Pebbles quarrying
Pecan nut growing
Pedicure service
Pencils mfg
Pens mfg
Pension fund separately constituted –
operation
Performing artist operation
Perfume mfg
Perfumes retailing – direct selling
Perfumes retailing – except chemist
shops, pharmacies and direct sellers
Perfumes wholesaling
Periodicals publishing
Periodicals retailing
Periodicals wholesaling
Periodontist
Permanent building society operation
Personal services nec
Personnel management service
Pest control service – aerial
Pest control service – agricultural –
except aerial or wild animal control
Pest control service – forest –
except aerial or wild animal control
Pest control service nec
Pesticide mfg
Pesticides retailing
Pesticides wholesaling
Pet breeding
Pet food mfg – canned
Pet foods wholesaling
Pet grooming service
Pet shops
Petrol bowsers installation
Petrol bowsers mfg
Petrol mfg
Petrol retailing
Petrol wholesaling
Petroleum exploration – own account
Petroleum exploration on contract
Petroleum product mfg nec
P
Packing or filling service –
contract basis
73200
Paediatrician
85129
Paedodontist
85310
Paint brushes mfg
25990
Paint mfg – except bituminous
19160
Paint remover mfg
19160
Paint retailing
42310
Paint wholesaling
33390
Painter – artist
90029
Painting of buildings or other structures 32440
Painting of manufactured
metal products
22930
Panel beating
94129
Pantihose mfg
13400
Paper hanging
32440
Paper mfg nec
15100
Paper products mfg nec
15290
Paper products wholesaling nec
37360
Paper pulp mfg
15100
Paper stationery mfg –
except commission printing
15230
Paper wholesaling
37360
Paperboard mfg nec
15100
Parachutes mfg
13330
Parachuting school operation
82110
Paramedical services
85399
Parents and citizens associations
95591
Parking lot construction –
except buildings
31010
Parking meters mfg
24190
Parking station operation
95330
Parks and gardens operation
89220
Particle board mfg
14940
Passionfruit growing
01390
Pasta mfg
11620
Pastries retailing
41290
Pastry dough mfg – frozen
11720
Pastry mfg – except frozen pastry dough11720
Pate mfg – except fish
11130
Pathologist
85202
85202
32910
31010
17090
42731
01390
32320
32320
56220
56220
01350
01590
01340
09110
01390
95110
25990
25990
63300
90021
18520
43101
42712
37200
54120
42441
37350
85310
62220
95399
69629
05290
05290
05100
73120
18320
42320
33230
01990
11920
37390
95399
42794
32990
24510
17010
40000
33210
10111
10112
17090
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
12 BUSINESS INDUSTRY CODES 2013
Description of business activity Code
Description of business activity Code
Description of business activity Code
Petroleum products wholesaling
Pets wholesaling
Pharmaceutical preparation mfg
Pharmacy operation – retail
Phonograph records retailing
Photocopier wholesaling
Photocopying machines mfg
Photocopying machines wholesaling
Photographic archive service
Photographic equipment hiring
Photographic equipment mfg
Photographic equipment retailing
Photographic equipment wholesaling
Photographic film or plates mfg
Photographic film processing
Photography service – except
aerial photography, motion
picture production or photographic
film processing
Phototypesetting and layout service
Physiotherapy service
Picnic ground operation
Picnicware mfg – plastic
Picture framing service
Pies, pastries, sausage rolls mfg
Pig farming
Pig iron mfg
Pillow or cushion mfg
Pilotage service
Pineapple growing
Pipe fittings mfg – non-ferrous metal
Pipeline engineering service
Pipeline operation
Pipelines construction
Pipes and tubes mfg – aluminium
Pipes and tubes mfg – non-ferrous
metal – except aluminium
Pipes and tubes mfg – steel
Pipes mfg – ceramic – except
vitreous china or porcelain
Pipes mfg – concrete
Pipes mfg – plastic
Pipes or pipe fittings – vitreous
china or porcelain mfg
Pizza take away – retailing
Plant hiring or leasing
Plants, garden – retailing
Plaster board mfg
Plaster products mfg – except
dental or medical plasters
Plasterboard fixing or finishing
Plasterers
Plastic foam products mfg
Plastic injection moulded product mfg
Plastic raw material mfg
Plastic recycling
Plastic surgeon
Plate glass mfg
20100
Plate mfg – aluminium
21420
Plate mfg – non-ferrous metal – except
aluminium
21490
Platemaking film service
16120
Platework nec
22990
Playground equipment wholesaling
37340
Playhouse operation
90030
Playwright
90029
Plum or prune growing
01350
Plum pudding mfg
11720
Plumbers’ fittings wholesaling
33320
Plumbing – except marine
32310
Plywood mfg
14930
Pneumatic tools mfg nec
24630
Pocket calculators retailing – electronic 42210
Podiatry service
85399
Poet
90029
Poker machine –
electronic maintenance
94220
Poker machine – electronic mfg
24290
Poker machines or parts mfg
24690
Police services – government
77110
Polish mfg
18510
Political party operation
95599
Pollution monitoring service
69250
Pool cleaning equipment wholesaling 37390
Port services nec
52190
Portable toilet building mfg – plastic
19120
Portfolio investment
management services
64190
Portrait photography services
69910
Possum hunting and trapping
04200
Post office operation
51010
Postal agency operation
51010
Postcards retailing
42799
Posts or poles mfg – concrete
20340
Potato crisp mfg
11910
Potato crisps wholesaling
36090
Potato growing
01230
Pottery goods mfg – ornamental
20290
Poultry farming – for eggs
01720
Poultry farming – for meat
01710
Poultry feed mfg – prepared
11920
Poultry hatchery operation –
egg breeds
01720
Poultry hatchery operation –
meat breeds
01710
Poultry meat mfg
11120
Poultry packing
11120
Poultry retailing – fresh
41213
Poultry wholesaling
36020
Powder coating of metallic products 22930
Power saws mfg – woodworking or
metalworking
24630
Power station turbine mfg
24990
Power tool demonstration
72990
Pram and trolley hire
66390
Prawn fishing
04120
Precious metals scrap dealing
33221
Precious metals wholesaling
37320
Prefabricated bus shelter mfg –
concrete
20340
Prefabricated bus shelter mfg – metal 22220
Prefabricated bus shelter mfg – wooden14910
Prefabricated furniture mfg – wooden 25110
Prefabricated garage mfg – metal
22220
Prefabricated kit home mfg – metal
22220
Prefabricated portable
toilet mfg – metal
22220
Prefabricated shed mfg – metal
22220
Prefabricated sheds mfg – wooden
14910
Prefabricated transportable
home mfg – metal
22220
Pre-prepared meals mfg nec
11910
Pre-school centre operation –
except child minding centre
80100
Primary and secondary school
operation – combined
80230
Primary school operation –
except combined primary
and secondary school
80210
Printed circuits board mfg
24290
Printing
16110
Printing machinery or equipment mfg 24690
Printing machinery or equipment
wholesaling
34190
Printing services
16120
Private boys’ school operation –
combined primary/secondary school 80230
Private boys’ school operation –
primary school only
80210
Private boys’ school operation –
secondary school only
80220
Private girls’ school operation –
combined primary/secondary school 80230
Private girls’ school operation –
primary school only
80210
Private girls’ school operation –
secondary school only
80220
Private hotel operation – short-term
accommodation
44000
Private households employing staff
96010
Private school operation – combined
primary/secondary school
80230
Private school operation –
primary school only
80210
Private school operation –
secondary school only
80220
Product design service
69230
Professional associations
95510
Professional equipment wholesaling
34910
Project management –
house construction
30110
Project management – non-residential
building construction
30200
Promotion/sale of internet coupons
72990
33210
37390
18410
42711
42420
34940
24219
34940
60100
66390
24110
42210
34940
18910
95320
69910
16120
85330
89220
19120
42799
11720
01920
21100
13330
52190
01390
22990
69230
50210
31099
21420
21490
21220
20290
20340
19120
20290
45120
66390
42320
20320
20320
32410
32410
19130
19120
18120
29220
85129
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
BUSINESS INDUSTRY CODES 2013
13
Description of business activity Code
Description of business activity Code
Description of business activity Code
Prosthetic products mfg
Prosthodontist
Prostitution service
Protection service
Protective clothing retailing
Psychiatric hospital
Psychiatrist
Psychologist
Psychotherapist
Pub operation – mainly drinking place
Public affairs consultant
Public boys’ school operation –
combined primary/secondary school
Public boys’ school operation –
primary school only
Public boys’ school operation –
secondary school only
Public girls’ school operation –
combined primary/secondary school
Public girls’ school operation –
primary school only
Public girls’ school operation –
secondary school only
Public opinion research service
Public relations counselling service
Public school operation –
combined primary/secondary school
Public school operation –
primary school only
Public school operation –
secondary school only
Public trading trust operation –
assessed as companies
Pulpwood cutting – forest
Pumping station operation – sewerage
Pumping station operation –
water supply
Pumps mfg
Puppet show operation
Pyrotechnic goods mfg nec
Radio broadcast studio equipment mfg 24220
Radio or television parts wholesaling 34940
Radio relay station operation
58020
Radio remote control equipment mfg 24190
Radio service
56100
Radio station operation
56100
Radio telephone service
58020
Radio transceivers mfg – transmitters 24220
Radiographer
85203
Radiologist
85203
Radiology services
85203
Radios mfg
24290
Radios repairing – except car radios
94210
Radios retailing – except car radios
42210
Radios wholesaling
34940
Railway operation – by historical railway
societies or as a tourist attraction
50100
Railway rolling stock mfg and repair
23930
Railway sleepers mfg – concrete
20340
Railway station operation
52999
Razors or razor blades mfg –
except power operated
22990
Ready mixed concrete mfg –
except dry mix
20330
Real estate agency service
67200
Real estate auctioning service
67200
Real estate body corporate
management service
67200
Real estate broking service
67200
Real estate management service
67200
Real estate rental agency service
67200
Real estate title transfer service –
other than by units of qualified
legal practitioners
67200
Recorded media mfg and publishing 16200
Recorded media mfg and
publishing nec
16200
Recorded music retailing
42420
Records – phonograph –
mfg or publishing
16200
Recreation ground operation –
except sporting
89220
Recycling – auto parts
35050
Recycling of cans, metal
waste and scrap
29220
Recycling of glass, plastic bottles, etc 29220
Recycling of other non-metal waste
and scrap
29220
Referee, umpire – professional
91125
Reforestation services
05100
Refrigeration equipment installation
32330
Refrigeration equipment mfg –
commercial or industrial
24410
Refrigeration equipment wholesaling –
commercial
34940
Refrigerators mfg
24410
Refrigerators repairing –
household electric
94210
Refrigerators retailing – household
42210
Regulatory services
Religious goods retailing
Religious organisation operation –
except units mainly engaged in the
provision of goods or services which
are primary to other industries
Renting or leasing of non-residential
buildings (except as owner or
leaseholder)
Renting or leasing of non-residential
buildings as owner or leaseholder
Renting or leasing of non-residential
property (except as owner or
leaseholder)
Renting or leasing of non-residential
property as owner or leaseholder
Repair service – including computer
peripherals
Repairing household electrical
appliances
Repairing household non-electrical
and personal goods nec
Research school operation – university
Residential care for the aged operation
Residential refuge operation
Restaurant operation
Restaurant vat and cooker
cleaning services
Retailing nec
Rheumatologist
Rice growing
Rice mfg
Rice preparations mfg – canned
Rice preparations mfg nec
Rice wholesaling – milled or polished
Riding school operation
River works construction
Road construction, repair or sealing
Road freight transport service
Road passenger transport nec
Road sweeping – cleaning services
Roadside and nature strip grass
mowing or slashing service
Rock lobster fishing
Rockery work
Rocks gathering – ornamental
Roller shutters mfg – aluminium
Roller shutters mfg – metal –
except aluminium
Roof components mfg – concrete
Roof decking mfg – steel
Roof racks mfg
Roof tiles mfg – concrete
Roof tiles mfg – terracotta or clay
Roof tiling
Roof trusses fixing – wooden
Roof trusses mfg – prefabricated steel
Roof trusses mfg – wooden
24120
85310
95340
77120
42510
84020
85125
85399
85399
45200
69629
80230
80210
80220
80230
80210
80220
69500
69629
80230
80210
80220
62400
03020
28120
28110
24510
90010
18920
Q
Quantity surveying service
Quartz quarrying nec
69230
09909
R
Rabbit farming
Rabbit hunting or trapping
Rabbit meat wholesaling
Race course or track operation –
horse or dog
Race course or track operation
(except dog or horse)
Race horse training
Racing information service
Racing kennels operation
Racing stables operation
Radar equipment mfg
Radiators mfg
01990
04200
36020
91210
91139
91292
95399
91291
91292
24190
23190
77200
42799
95400
67200
67120
67200
67120
94220
94210
94990
81020
86012
86090
45110
73110
42799
85129
01460
11610
11400
11990
36090
82110
31099
31010
46100
46239
73110
73130
04111
32910
09110
22230
22290
20340
21100
23190
20340
20290
32230
32420
22210
14920
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
14 BUSINESS INDUSTRY CODES 2013
Description of business activity Code
Description of business activity Code
Description of business activity Code
Roofing materials installation –
except insulation materials
Roofing materials wholesaling
Roofing mfg – bitumen or asphalt
Rope mfg
Rope wholesaling
Rubber products mfg nec
Rubber recycling
Rubbish and waste removal
Rubbish dump or tip operation
Rugs mfg – animal
Rust proofing – automotive
Scaffolding construction
32990
Scaffolding mfg – prefabricated steel 22210
School – combined primary and
secondary
80230
School – primary school
80210
School bus service
46220
School, high school – secondary
80220
Scientific equipment wholesaling
34910
Scientific glassware mfg
20100
Scientific instruments or
equipment mfg nec
24190
Scientific or technical services nec
69250
Scientific research institution operation –
except university
69100
Scissors mfg – except electric
22990
Scrap metal merchants
33221
Screen doors mfg – aluminium
22230
Screen doors mfg – metal –
except aluminium
22290
Screen printing
16110
Screen printing positive mfg
16120
Screening mfg – wire
22910
Screens – window – wholesaling
33390
Screwdrivers mfg – including bits
or blades – except pneumatic
or power operated
22990
Screws mfg – metal
22920
Scuba diving school
82110
Sculptor
90029
Seafood processing
11200
Seafoods mfg – canned
11200
Seafoods mfg – preserved
11200
Seafoods retailing – fresh
41212
Seafoods wholesaling – canned
36090
Seafoods wholesaling – fresh or frozen 36040
Seasonings mfg – food
11990
Seat covers mfg – textile
13330
Seat-belts mfg
23190
Seats mfg – upholstered
25110
Seaweed – algae harvesting
04192
Second-hand books retailing
42733
Second-hand clothes retailing
42733
Second-hand furniture retailing or
auctioning – except pawnbrokers
42733
Second-hand goods retailing – except
motor vehicles, pawnbrokers
42733
Second-hand goods wholesaling nec 37390
Second-hand jewellery retailing –
except pawnbrokers
42733
Second-hand motor vehicle
parts dealing
35050
Secondary school or college operation 80220
Secretarial service
72910
Security door mfg – metal
22290
Security service
77120
Security systems – installation
32340
Security valuation service
64190
Seed cleaning or grading
05290
Seed growing nec
01590
Seedling growing nec (outdoors)
01120
Seedling growing nec (under cover)
01110
Seedlings retailing
42320
Seeds retailing – garden
42320
Seeds wholesaling – farm or garden
33190
Seeds, flower, growing (outdoors)
01150
Seeds, flower, growing (under cover) 01140
Seismic survey data analysis service 69250
Seismic surveying service
69220
Self-raising flour mfg
11610
Self-service laundry operation
95310
Septic tank installation
32310
Septic tank service
29210
Service station operation
40000
Services to the arts nec
90029
Set designing service
90029
Sewerage or stormwater
drainage systems construction
31099
Sewerage system operation
28120
Sewing machines (household) repairing 94210
Sewing machines (industrial) repairing 94290
Sewing machines mfg – household
24490
Sewing machines mfg – industrial
24690
Sewing machines wholesaling –
household
34940
Shade houses (metal) mfg –
prefabricated
22220
Share registry operation
64190
Shearing services
05220
Sheds mfg – prefabricated metal
22220
Sheep and beef cattle farming
01440
Sheep farming
01410
Sheep farming and cereal
grains growing
01450
Sheet metal products mfg nec
22400
Sheet mfg – aluminium
21420
Sheet mfg – non-ferrous metal –
except aluminium
21490
Sheet music publishing
55210
Ship charter, lease or rental
48100
Ship charter, lease or rental –
with crew for freight transport
48100
Ship leasing
66190
Ship loading or unloading service
52110
Ship management service for
coastal sea transport
48100
Ship management service for
international sea transport
48100
Ship mooring service
52120
Ship registration service
52190
Ship repairing
23910
Ship wrecking
23910
Shipbuilding
23910
Shipping agency service
52190
Ships agency service
52190
32230
33390
17090
13320
37110
19200
29220
29110
29210
13330
94129
S
Saddles mfg
Safes or vaults installation
Safes or vaults mfg
Safety glass mfg
Safflower growing
Sail cloth wholesaling
Sailboards mfg
Sailboat mfg
Sailing or nautical accessories retailing
Sailing school operation
Sails mfg
Sales advisory service
Salmon farming (caged)
Salmon farming (pond or tank)
Salt harvesting
Salt mfg – cooking or table
Salt refining – except cooking
or table salt
Saltwater crayfish farming or breeding
Salvage service – marine
Samples distribution service
Sand dealing
Sand mining – mineral
Sand or other abrasive blasting
of building exteriors
Sand quarrying, washing or screening
Sandals mfg
Sandstone quarrying
Sanitary disposal service
Sanitary engineering service
Sanitary napkins mfg
Sanitary ware mfg – iron or steel
Sanitary ware mfg – vitreous china
or porcelain
Satellite communications service
Sauces mfg
Sausages mfg – except canned
Sausages wholesaling
Savings bank operation
Sawmill operation
Saws mfg – power – food processing
Saws mfg – power nec
13200
32390
22990
20100
01490
37110
25920
23920
42450
82110
13330
69629
02020
02039
09909
11990
18130
02031
52190
69400
33390
08050
32990
09110
13520
09190
29210
69230
15240
22400
20290
58020
11400
11130
36020
62210
14110
24690
24990
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
BUSINESS INDUSTRY CODES 2013
15
Description of business activity Code
Description of business activity Code
Description of business activity Code
Ships, boats hull cleaning
23910
Shire administration
75300
Shock absorbers mfg
23190
Shoes mfg
13520
Shoes retailing
42520
Shop fittings mfg – built-in
timber display cabinets (factory built) 14920
Shop fittings mfg – freestanding
timber display cabinets (factory built) 25110
Shop 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
72990
Shopping trolley repair and
maintenance
94290
Shopping trolleys mfg
22910
Shower screens mfg –
aluminium framed
22230
Shrubs or trees retailing
42320
Shutters mfg – aluminium
22230
Shutters mfg – metal –
except aluminium
22290
Signalling equipment, electrical mfg nec 24190
Signs mfg – electric
24320
Signwriting
69240
Silicone mfg
18120
Silver ore mining
08070
Silver plating
22930
Silver smelting, refining
21330
Silver–lead bullion mfg
21330
Silver–lead–zinc ore mining
08070
Silverware mfg
25910
Silverware retailing
42130
Skateboards mfg
25920
Skating rink operation
91139
Ski equipment hire
66390
Ski equipment mfg
25920
Ski equipment retailing
42410
Ski equipment wholesaling
37340
Ski-lodge operation
44000
Skin diving equipment mfg
25920
Skin diving equipment retailing
42410
Skin diving equipment wholesaling
37340
Skins wholesaling
33190
Ski-tow operation
50290
Skylights mfg – aluminium
22230
Skylights mfg – metal –
except aluminium
22290
Slate flooring installation
32430
Slate quarrying
09190
Sleeping bags mfg
13330
Sleepwear mfg – except knitted
13510
Sleepwear mfg – knitted
13400
Smallgoods mfg
11130
Smallgoods retailing
41290
Smallgoods wholesaling
36020
Smash repairing
94129
Smoke detectors – installation
32340
Snake catching
04200
Snake farming
01990
Soap mfg
18510
Soap wholesaling
37200
Social sciences – economics,
psychology, sociology
research activities
69100
Socks mfg
13400
Soft drinks mfg
12110
Soft drinks retailing
45120
Soft drinks wholesaling
36090
Soft furnishings mfg
13330
Soft furnishings retailing
42140
Soft furnishings wholesaling
37110
Software development services nec
70000
Software production service
70000
Software publishing
54200
Software simulation and testing service 70000
Solar cell mfg
24390
Solar electricity panel mfg
24390
Solar hot water systems installation
32310
Solar pool equipment and
supplies retailing
42791
Solar water heating systems mfg
24520
Solarium – sun tanning operation
95110
Solicitor
69310
Songwriter
90029
Sorghum growing – except
forage sorghum
01490
Sound archive service
60100
Sound recording equipment mfg
24290
Sound recording or reproducing
equipment – industrial – wholesaling 34940
Sound recording studio operation
55220
Sound reproducing equipment –
household – hiring
66390
Sound reproducing equipment –
household – retailing
42210
Sound reproducing equipment –
household – wholesaling
34940
Sound reproducing equipment mfg
24290
Soup mfg
11400
Souvenirs retailing
42799
Soybean growing
01490
Spa pool and hot tub mfg
19120
Spa pool and hot tub retailing
42791
Spa pool and hot tub wholesaling
33390
Space heaters mfg – household
24490
Space heating systems mfg –
commercial or industrial
24520
Spaghetti mfg – canned
11400
Spark plugs mfg
23130
Sparkling wines mfg
12140
Spaying service
69700
Special school operation
80240
Specialised foods retailing nec
41290
Specialist medical clinic operation
85122
Specialist medical practitioner nec
85129
Spectacle frames mfg
24110
Spectacle lens grinding
24110
Spectacles dispensing
85320
Speech therapy service
85399
Speedway operation
91139
Spices mfg
11990
Spirits-based mixed drinks mfg
12130
Spirits, potable mfg nec
12130
Sport and physical recreation clubs nec 91129
Sporting club or association –
except hospitality
91140
Sporting equipment hiring
66390
Sporting equipment retailing –
except clothing or footwear
42410
Sporting goods wholesaling –
except clothing or footwear
37340
Sporting machinery mfg nec
24990
Sports administration service
91140
Sports coaching service
82110
Sports fields construction
31099
Sports goods mfg nec
25920
Sports ground operation nec
91139
Sports ticket agency operation
72990
Sportsperson nec – professional
91126
Spray painting – motor body
94129
Spray painting of buildings or
other structures
32440
Spring mfg
22910
Squash court operation
91131
Squid jigging
04130
Stage management operation
90029
Stainless steel mfg
21100
Stairs or staircases mfg – prefabricated
metal – except aluminium
22290
Stamp dealing – except pawnbrokers 42733
Stamp pads mfg
25990
Starter motors mfg
23130
State government administration
75200
Stationery retailing
42720
Stationery wholesaling
37360
Stationery, paper, printing
16110
Steam-cleaning of building exteriors 32990
Steel alloys mfg
21100
Steel wire safety screens mfg
22910
Stevedoring
52110
Stockbroking or trading
64110
Stockings mfg
13400
Stone – cutting, dressing, polishing
or shaping
20900
Stone quarrying
09190
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
16 BUSINESS INDUSTRY CODES 2013
Description of business activity Code
Description of business activity Code
Description of business activity Code
Stoneware mfg – table or kitchen
Stonework on construction projects
Storage service – grain
Storage service nec
Storage tanks erection – metal
Storage tanks, metal plate mfg
Stoves – household – retailing
Stoves mfg – household
Stoves or heaters – household –
wholesaling
Stoves or heaters – household
electric – repairing
Stoves or heaters hiring
Strawberry growing
Street photography service
Street sweeping – cleaning services
String mfg
Structural fitting mfg – wooden
Structural steel erection
Stud beef cattle breeding or farming
Stud dairy cattle breeding or farming
Stud farm operation – horses
Student residences operation – except
boarding schools
Studio photography service
Submarine constructing
Sugar beet growing
Sugar cane growing
Sugar mfg
Sugar wholesaling – raw
Suitcases mfg
Suits mfg – men’s or boys’
Suits mfg – women’s or girls’
Sun tanning salon operation
Sunflower growing
Sunglass mfg
Sunscreen preparation mfg
Superannuation fund management
service – on a fee or
commission basis
Superannuation fund operation –
separately constituted
Supermarket trolley collection service
Supermarket trolley repair
and maintenance
Surfboards mfg
Surgeon nec – medical
Surgical equipment mfg
Surveillance systems installation
Surveying instruments mfg
Surveying service
Sushi and sashimi mfg
Suspension components mfg
Swimming pool chemicals retailing
Swimming pool cleaning service
Swimming pool operation
Swimming pool retailing
42791
Swimming pool shells mfg
19190
Swimming pools construction –
above ground
32990
Swimming pools construction –
concrete or fibre glass – below ground 31091
Swimming pools wholesaling –
fibreglass – below ground
33390
Swimming school operation
82110
Swimwear mfg
13510
Synthetic rubber and resin mfg
18210
Syrups mfg – chocolate, caramel
or vanilla
12110
Systems analysis service
70000
Telephone service
Telephone switching equipment mfg
Teleprinter service
Television antennae installing
Television antennae mfg
Television antennae retailing
Television film or tape production
Television hiring
Television or radio transmitting towers
construction
Television receiving sets mfg
Television relay station operation
Television service
Television sets repairing
Television sets retailing
Television sets wholesaling
Television station operation
Television studio equipment mfg
Telex service
Temporary labour hire
Tennis coaching
Tennis court operation
Tenpin bowling centres
Tents mfg
Tents wholesaling
Terminating building society operation
Terracotta construction goods mfg
Terracotta ware mfg nec
Testing or assay service
Textile printing
Textile products mfg nec
Textile working machinery mfg
Textile working machinery or
equipment wholesaling
Textiles wholesaling nec
Theatre lighting service
Theatre operation – except
motion picture theatre
Theatre restaurant operation
Theatre ticket agency operation
Theatrical company operation
Theological college or seminary
operation
Therapeutic massage service
Thermographic testing services
Third-party insurance
Thongs mfg – rubber
Thoracic specialist
Ticket selling – for non-resident airlines
Ticket writing
Ties mfg
Tights mfg
Tiles – floor – retailing
Tiles mfg – acoustic, plaster
Tiles mfg – ceramic
20290
32220
53010
53090
32240
22310
42210
24410
34940
94210
66390
01330
69910
73110
13320
14920
32240
01420
01600
01910
44000
69910
23910
01230
01510
11810
33190
13200
13510
13510
95110
01490
24110
18520
64190
63300
72990
94290
25920
85129
24120
32340
24190
69220
11990
23190
42791
73110
91139
T
TAB agency operation
92092
Tables mfg – wooden
25110
Tableware wholesaling
37330
Tabulating service
59210
Take away foods – retailing
45120
Tampons mfg
15240
Tanks mfg – concrete
20340
Tanks mfg – fibre-reinforced plastic
19190
Tanks mfg – sheet metal
22310
Tape recorders mfg
24290
Tar mfg – refined
17090
Tariff consultancy service
69629
Tattooing service
95399
Tavern operation – mainly drinking place45200
Tax agent
69320
Taxi cab management service
46231
Taxi cab plate leasing
66400
Taxi cab service
46231
Taxi driver
52991
Taxi meters mfg
24190
Taxi radio base operation –
except for taxi trucks
52999
Taxi truck service
46100
Tea mfg
11990
Tea wholesaling
36090
Teachers college operation nec
82120
Technical and further education
college operation
81019
Technical college operation
81019
Technology research activities
69100
Telecommunications cable mfg
24310
Telecommunications equipment mfg 24220
Telecommunications service
58010
Telephone answering service
72940
Telephone cleaning service
73110
Telephone equipment mfg
24220
Telephone exchange operation
58010
Telephone or telegraph equipment
wholesaling
34930
Telephone retailing including
mobile phones
42210
58010
24220
58010
32320
24220
42210
55110
66390
31099
24290
58020
56210
94210
42210
34940
56210
24220
58010
72120
82110
91131
91139
13330
37110
62300
20290
20290
69250
13340
13340
24690
34190
37110
90029
90030
90010
72990
90010
81019
85391
69250
63220
13520
85129
72200
69240
13510
13400
42120
20320
20290
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
BUSINESS INDUSTRY CODES 2013
17
Description of business activity Code
Description of business activity Code
Description of business activity Code
Tiles mfg – concrete
Tiles mfg – plaster
Tiles mfg – rubber
Tiles mfg – sheet metal
Tiles mfg – terracotta
Tiles wholesaling – except
non-ceramic floor tiles
Tiling services – floor and wall
Tiling services – roof
Timber dealing – except firewood
Timber hewing – forest
Timber mfg – building, dressed
Timber mfg – rough sawn
Timber plantation maintenance
Timeshare apartment management
service
Tin ore mining
Tin smelting
Tinplate sheet or strip mfg
Tissue or sanitary papers mfg
Title searching service
Tobacco farming
Tobacco leaf wholesaling
Tobacco mfg
Tobacco products retailing
Tobacco products wholesaling
Toilet cisterns mfg – vitreous
china or porcelain
Toilet paper rolls mfg
Toiletries retailing – direct selling
Toiletries retailing – except chemist
shops, pharmacies and direct sellers
Toiletries wholesaling
Toll bridge operation
Toll road operation
Tomato growing (outdoors)
Tomato growing (under cover)
Tool boxes mfg – sheet metal
Tools, household, retailing
Toothbrushes mfg
Toothpaste mfg
Totalisator agency operation
Tour guide service
Tour retailing service
Tourism development
consultancy service
Tourist bureau service
Tourist caves operation
Tourist coach service – long distance
Tourist coach service – short distance
Tourist information centre operation
Towbar fitting services
Towboat operation
Towing service, motor vehicle
Town planning service
Toy library (non-welfare service)
Toy library (welfare service)
Toys mfg
Toys retailing
Toys wholesaling
Tractors mfg – agricultural –
except crawler tractors
Tractors mfg – for construction or
earthmoving purposes
Tractors mfg nec
Trade association operation –
except trade union
Trade commission operation –
foreign government
Trade union operation
Trading bank operation
Traffic engineering service
Traffic signals mfg – electrical
Trailer and other motor vehicle
wholesaling
Trailer hiring
Trailer mfg
Trailers dealing – boat
Trailers dealing – except boat
Tram mfg
Tramway passenger transport service
Transformers mfg
Transistors mfg
Translation service
Transmission equipment mfg –
electricity
Transmission or gearbox assemblies,
motor vehicle reconditioning
or rebuilding
Transmissions mfg
Transport container repair
or refurbishing
Transport equipment mfg nec
Transport operation nec
Transportable home
mfg (wooden)
Travel agency service
Travel goods retailing
Travel insurance provision
Trawling for fin fish
Tree cutting or felling – forest
Tree pruning – forest
Tree thinning – forest
Trees or shrubs, potted – wholesaling
Trench digging
Tribute shows
Trotting gigs mfg
Trout farming (caged)
Trout farming (pond or tank)
Truck body mfg
Truck driver training
Truck hire service – with driver
Truck leasing, hiring or renting
Trucks wholesaling
Trusses or joists erection – steel
Trustee service
Tubes mfg – pneumatic
Tubing mfg – flexible metal
Tubing mfg – glass
Tugboat operation
Tunnels construction
Turf growing
Turkey farming
Turkish bath operation
Tutoring service – academic
Typesetting and composing service
Typewriters or typewriter
attachments mfg
Typing service
Tyre retreading or recapping
Tyre retreading or repairing
machinery mfg
Tyre wholesaling – motor vehicles –
except motor cycles
Tyres mfg
Tyres or tubes for motor vehicle –
retailing
Tyres or tubes for motor vehicle,
repairing – except retreading
Tyres or tubes wholesaling
20340
20320
19200
22400
20290
33390
32430
32230
33310
03020
14130
14110
05100
67200
08090
21390
21100
15240
69310
01590
33190
12200
42799
36062
20290
15240
43101
42712
37200
52999
52999
01230
01220
22390
42310
25990
18510
92092
72200
72200
69629
72990
89220
46210
50100
72990
94199
52190
46100
69210
66390
87900
25920
42430
37340
24610
24620
24910
95510
75520
95520
62210
69230
24190
35030
66190
23120
42450
39130
23930
46220
24390
24290
69990
24390
94199
23190
52999
23990
50290
14910
72200
42799
63220
04140
03020
05100
05100
33190
32120
90010
23990
02020
02039
23120
82199
46100
66190
35020
32240
64190
19140
22990
20100
52190
31099
01130
01710
95399
82199
16120
24219
72920
19140
24690
35040
19140
39220
19140
35040
U
Umbrellas mfg
Umbrellas retailing
Umpire, referee – professional
Underfelt mfg
Undertaking
Underwear mfg
Undifferentiated goods-producing
activities of private households
for own use
Undifferentiated service-producing
activities of private households
for own use
Uniforms mfg – men’s or boys’
Uniforms mfg – women’s or girls’
Unisex clothing mfg
Unit trust – corporate operation,
assessed as companies
Unit trust – public trading operation,
assessed as companies
Unit trust operation – except
corporate and public trading trusts
University operation
Uranium ore mining
Urologist
25990
42590
91125
13340
95200
13510
96020
96030
13510
13510
13510
62400
62400
62400
81020
08090
85129
V
Vacuum cleaners mfg – commercial
Vacuum cleaners mfg – household
Vacuum cleaners retailing
Vacuum cleaners wholesaling –
household
24690
24490
42210
34940
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
18 BUSINESS INDUSTRY CODES 2013
Description of business activity Code
Valuation service – except for
real estate, wool or livestock
69990
Valuing service – real estate
67200
Variety store operation
42799
Vegetable and seed growing (outdoors) 01230
Vegetable and seed growing
(under cover)
01220
Vegetable growing – for fodder
01590
Vegetable juices or soups mfg
11400
Vegetable oil, meal or cake mfg
11500
Vegetables fresh – retailing
41220
Vegetables fresh – wholesaling,
washing or packing
36050
Vegetables 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
11400
Vehicular ferry operation –
in coastal waters
48100
Vehicular ferry or punt operation –
in inland waters
52999
Vending machines mfg –
except refrigerated
24990
Vending machines mfg – refrigerated 24520
Veneer or veneer sheets mfg – wooden 14930
Veneer wood – dealing
33310
Ventilation equipment installation nec 32330
Ventilators mfg – sheet metal
22400
Veterinary hospitals
69700
Veterinary instruments mfg
24120
Veterinary pharmaceutical and
medicinal product mfg
18420
Veterinary surgeon
69700
Video cameras retailing
42210
Video cassette retailing
42420
Video filming
69910
Video recorder mfg
24290
Video recorder or equipment hiring
66390
Video surveillance systems installation 32340
Video tapes and games hiring
to general public
66320
Video tapes leasing – excluding hire
to the public by video hire outlets
55120
Video tapes, pre-recorded mfg
or publishing
16200
Vine stock nursery operation (outdoors) 01120
Vine stock nursery operation
(under cover)
01110
Vineyard operation
01310
Visual display units mfg
24211
Vitamin product mfg
18410
Vitreous china goods mfg – except tiles 20290
Vitreous enamelling
22930
Description of business activity Code
W
Wall or ceiling boards mfg – plaster
Wall or ceiling boards wholesaling
Wall or floor tiles mfg – ceramic
Wall papering
Wall tiling
Wallpaper retailing
Wallpaper wholesaling
Wallpapers mfg
Walnut growing
Warehousing nec
Wash basins mfg – vitreous china
or porcelain
Washing machine hiring
Washing machines – household – mfg
Washing machines –
household – retailing
Washing machines –
household – wholesaling
Washing machines –
household electric – repairing
Washing powder or liquid mfg
Waste disposal services
Waste paper transport – road
Watch or clock parts wholesaling
Watches mfg
Watches retailing
Watches wholesaling
Water coolers mfg
Water heaters mfg – industrial,
commercial or household
Water mattress mfg
Water purification equipment
wholesaling
Water ski equipment hire
Water ski equipment mfg
Water ski equipment retailing
Water ski equipment wholesaling
Water supply system operation
Water tank construction –
except of structural steel
Water taxi service
Water treatment equipment mfg –
except household
Water treatment equipment mfg –
household
Waterproofing of buildings
Website development
Weed control service
Weedkiller mfg
Weighing machinery mfg
Weighing machinery wholesaling nec
Weight reducing service
Welding equipment mfg – electrical
Welding equipment wholesaling –
electrical
20320
33390
20290
32440
32430
42310
33390
15290
01390
53090
20290
66390
24410
42210
34940
94210
18510
29210
46100
37320
24190
42530
37320
24490
24520
25130
34190
66390
25920
42410
37340
28110
31099
48200
24990
24490
32990
70000
73120
18320
24990
34990
95120
24390
34940
Description of business activity Code
Welding machinery or equipment
wholesaling – non-electrical
34190
Welding nec
22990
Welding or cutting equipment mfg – gas 24630
Welding rods mfg
21390
Welding work on construction projects 32240
Welfare counselling service
87900
Welfare services for the elderly –
except accommodation
87900
Wet suits mfg
13510
Whale watching tours – coastal waters 50100
Wharf facility leasing
52120
Wharf provision
52120
Wheat growing
01490
Wheel mfg
23190
Wheelbarrows mfg
23990
Wheelchairs mfg
23990
White water rafting tours –
inland waters
91390
Wholesale trade nec
37390
Wigs mfg
25990
Wigs retailing
42590
Wilderness tour operation – mainly
by four-wheel drive – with driver
50100
Wildlife sanctuary operation
89220
Winches mfg
24910
Windmills mfg
24610
Window cleaning service
73110
Window curtain wall installation
32450
Window frame installation
32450
Window frames or sashes mfg –
aluminium
22230
Window frames or sashes mfg –
metal – except aluminium
22290
Window glass mfg
20100
Window installation
32450
Window insulation fixing
32450
Window or door fittings mfg – metal
22990
Window screens mfg – aluminium
22230
Window screens mfg – metal – except
aluminium
22290
Windows – aluminium framed mfg –
complete with glass
22230
Windscreen glass mfg
20100
Windscreen repairing
94121
Wine and spirit merchants – retail
41230
Wine bar operation –
mainly drinking place
45200
Wine mfg
12140
Wire mesh or netting mfg –
except reinforcing mesh
22910
Wire mfg – aluminium
21420
Wire mfg – non-ferrous metal –
except aluminium
21490
Wire or cable mfg – electric
24310
Wire products mfg nec
22910
Women’s hospital operation
84010
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
BUSINESS INDUSTRY CODES 2013
19
Description of business activity Code
Women’s wear retailing
Wood products mfg nec
Wood pulp mfg
Woodchip mfg
Woodworking hand tools mfg –
except of wood, pneumatic
or power operated
Woodworking machinery mfg nec
Woodworking machinery or
equipment wholesaling
Woodworking tools wholesaling
Wool broking – wholesaling
Wool classing – except reclassing
or bulk classing
Wool growing
Wool mfg – carded or combed
Wool reclassing or bulk classing
Wool testing service
Wool wholesaling
Word processing service
Work clothing retailing
Workers compensation insurance
Workplace training
Writer
Writing materials retailing
42510
14990
15100
14120
22990
24630
34190
33390
38000
05290
01410
13110
05290
69250
33110
72920
42510
63220
81019
90029
42720
Description of business activity Code
SPECIAL SECTION ASSESSMENTS
Consolidation assessment –
section 219 Income Tax Assessment
Act 1936 (ITAA 1936)
Control of non-residents’
money – section 255 ITAA 1936
Film and video tape royalties –
section 136A ITAA 1936, derived
by non-residents
Insurance and re-insurance with a
non-resident – sections 144 and
148 ITAA 1936
Interest on bearer debentures
Non-resident insurance company –
section 143 ITAA 1936 Overseas ships freight –
section 129 ITAA 1936
Description of business activity Code
99060
99070
99030
99050
99010
99040
99020
NIL COMPANY TAX RETURNS
Non-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
X
X-ray clinic operation
X-ray equipment mfg
85201
24190
Y
Yabby farming, pond or tank
(except fishing)
Yabby fishing (except farming)
Yacht broking
Yacht constructing
Yarns mfg – cotton, flax or silk
Yarns mfg – elastic or elastomeric
Yarns mfg – woollen
Yarns retailing
Yarns wholesaling
Yoghurt mfg
Youth camp operation
Youth hostel operation
02039
04199
43209
23920
13120
13130
13120
42140
37110
11330
91390
44000
Z
Zinc ore mining
Zinc oxide mfg
Zinc smelting or refining
Zoological garden operation
08070
18130
21330
89210
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
20 BUSINESS INDUSTRY CODES 2013
BUSINESS INDUSTRY CODES 2013
Numeric listing
Code
Description of business activity
AGRICULTURE, FORESTRY
AND FISHING
Nursery and floriculture production
01110 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 growing
01140 Flower growing (under cover)
01140 Seeds, flower, growing (under cover)
01150 Flower growing (outdoors)
01150 Seeds, flower, growing (outdoors)
Mushroom and vegetable growing
01210
01220
01220
01220
01220
01230
01230
01230
01230
01230
01230
01230
01230
Mushroom growing
Herbs growing (under cover)
Tomato growing (under cover)
Vegetable and seed growing (under
cover)
Vegetables growing (except dry field
peas or beans or soybeans or for
fodder) (under cover)
Herbs growing (outdoors)
Melons growing
Onions growing
Potato growing
Sugar beet growing
Tomato growing (outdoors)
Vegetable and seed growing (outdoors)
Vegetables growing (except dry field
peas or beans or soybeans or for
fodder) (outdoors)
Fruit and tree nut growing
01310
01310
01320
01330
01330
01340
01340
01350
01350
01350
01350
01360
01370
01390
01390
01390
Grapes growing
Vineyard operation
Kiwi fruit growing
Berry fruit growing
Strawberry growing
Apple growing
Pears growing
Apricot growing
Cherry growing
Peach growing
Plum or prune growing
Citrus fruit growing
Olive growing
Almond growing
Avocado growing
Banana growing
Code
01390
01390
01390
01390
01390
01390
01390
01390
01390
Description of business activity
Coconut growing
Fig growing
Macadamia nut growing
Mango growing
Passionfruit growing
Pawpaw growing
Pecan nut growing
Pineapple growing
Walnut growing
Sheep, beef cattle and grain farming
01410
01410
01410
01420
01420
01420
01430
01440
01440
01450
01450
01460
01490
01490
01490
01490
01490
01490
01490
01490
01490
01490
Agistment service (sheep)
Sheep farming
Wool growing
Agistment service (cattle)
Beef cattle farming
Stud beef cattle breeding or farming
Beef cattle feedlots (specialised)
Beef cattle and sheep farming
Sheep and beef cattle farming
Beef cattle farming and cereal grain
growing
Sheep farming and cereal grains
growing
Rice growing
Cereal grain growing
Grain, cereal growing
Maize growing
Oat growing
Oilseed growing
Safflower growing
Sorghum growing – except forage
sorghum
Soybean growing
Sunflower growing
Wheat growing
Other crop growing
01510
01520
01590
01590
01590
01590
01590
01590
01590
01590
01590
01590
01590
Sugar cane growing
Cotton growing
Coffee growing
Drug plants growing
Fodder growing
Ginger growing
Hay growing
Hops growing
Lucerne growing
Peanut growing
Seed growing nec
Tobacco farming
Vegetable growing – for fodder
Dairy cattle farming
01600 Dairy cattle farming
01600 Milk production – dairy cattle
01600 Stud dairy cattle breeding or farming
Code Description of business activity
Poultry farming
01710
01710
01710
01710
01710
01710
01710
01720
01720
01720
Chicken farming – for meat
Duck farming
Game bird farming
Goose farming
Poultry farming – for meat
Poultry hatchery operation – meat
breeds
Turkey farming
Egg farm operation
Poultry farming – for eggs
Poultry hatchery operation – egg
breeds
Deer farming
01800 Deer breeding, farming
Other livestock farming
01910
01910
01910
01920
01930
01930
01990
01990
01990
01990
01990
01990
01990
01990
01990
01990
01990
01990
Agistment service (horse)
Horse breeding
Stud farm operation – horses
Pig farming
Apiarist
Beekeeping
Agistment service (goat)
Bird breeding – except poultry or
game birds
Butterfly breeding
Cat breeding
Crocodile farming
Dog breeding
Fur skin animals farming
Goat farming
Livestock raising nec
Pet breeding
Rabbit farming
Snake farming
Aquaculture
02011 Oyster farming
02019 Aquaculture – except lobsters or
oysters
02020 Salmon farming (caged)
02020 Trout farming (caged)
02031 Lobster farming
02031 Saltwater crayfish farming or breeding
02039 Crustacean breeding or farming –
except lobsters
02039 Fish breeding or farming
02039 Fish hatchery operation
02039 Freshwater crayfish farming or
breeding
02039 Salmon farming (pond or tank)
02039 Trout farming (pond or tank)
02039 Yabby farming, pond or tank (except
fishing)
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
BUSINESS INDUSTRY CODES 2013
21
Code Description of business activity
Forestry and logging
03010
03020
03020
03020
03020
03020
Forestry
Firewood cutting – forest
Logging
Pulpwood cutting – forest
Timber hewing – forest
Tree cutting or felling – forest
Fishing
04111
04111
04111
04112
04120
04130
04130
04130
04140
04140
04191
04192
04192
04199
04199
Crayfishing, lobster fishing
Lobster fishing
Rock lobster fishing
Crab potting
Prawn fishing
Fishing – line fishing
Line fishing
Squid jigging
Fishing tracing – fin fish
Trawling for fin fish
Abalone fishing
Fishing – marine nec
Seaweed – algae harvesting
Fishing – freshwater
Yabby fishing (except farming)
Hunting and trapping
04200
04200
04200
04200
04200
04200
04200
04200
04200
04200
Bird trapping
Buffalo hunting
Crocodile hunting
Dingo hunting or trapping
Fur skin animal hunting or trapping
Hunting or trapping
Kangaroo hunting
Possum hunting and trapping
Rabbit hunting or trapping
Snake catching
Forestry support services
05100
05100
05100
05100
05100
05100
05100
05100
Forest conservation services
Forest nursery operation or service
Forest planting
Pest control service – forest – except
aerial or wild animal control
Reforestation services
Timber plantation maintenance
Tree pruning – forest
Tree thinning – forest
Agriculture and fishing support services
05210
05220
05220
05290
05290
05290
05290
05290
05290
Cotton ginning
Goat shearing
Shearing services
Aerial crop dusting or spraying
Aerial fertiliser spreading
Aerial mustering
Aerial pest control
Agricultural services nec
Artificial insemination service
Code
Description of business activity
05290
05290
05290
05290
05290
05290
05290
05290
05290
05290
05290
05290
05290
05290
05290
05290
05290
05290
Branding services – animal
Cane cutting service
Crop dusting service – aerial
Crop harvesting service
Dairy herd testing
Dog training for farm work
Farm irrigation service
Farrier service
Fertiliser spreading – aerial
Fertiliser spreading – except aerial
Fruit picking
Hay cutting, baling or pressing
Horticultural services nec
Labouring – farming
Livestock dipping, drafting or droving
Mustering – aerial
Pest control service – aerial
Pest control service – agricultural –
except aerial or wild animal control
05290 Seed cleaning or grading
05290 Wool classing – except reclassing or
bulk classing
05290 Wool reclassing or bulk classing
MINING
Coal mining
06000
06000
06000
06000
Coal mining – black coal
Coal mining – brown coal
Collieries – black coal
Collieries – brown coal
Oil and gas extraction
Code
Description of business activity
09110
09190
09190
09190
Sand quarrying, washing or screening
Aggregate quarrying
Clay quarrying
Construction materials mining – except
sand quarrying, washing or screening
Granite quarrying
Limestone quarrying
Marble quarrying
Sandstone quarrying
Slate quarrying
Stone quarrying
09190
09190
09190
09190
09190
09190
Other non-metallic mineral mining and
quarrying
09901 Diamond mining
09902 Opal mining
09903 Gemstone mining – except opals and
diamonds
09903 Jade mining
09909 Mining nec
09909 Quartz quarrying nec
09909 Salt harvesting
Exploration
10111 Gas – natural – exploration own
account
10111 Petroleum exploration – own account
10112 Gas – natural – exploration on contract
10112 Petroleum exploration on contract
10121 Mineral exploration – own account
10122 Mineral exploration services
Other mining support services
07000 Gas – natural – extraction
07000 Liquefied petroleum gas – production –
except refinery
07000 Oil shale mining
10900 Labouring – mining services
10900 Mining services nec
10900 Oil and gas field services nec
Metal ore mining
Meat and meat product manufacturing
08010
08020
08020
08030
08040
08050
08060
08070
08070
08070
08070
08090
08090
08090
08090
Iron ore mining
Aluminium ores mining
Bauxite mining
Copper ore mining
Gold mining or dredging
Sand mining – mineral
Nickel ore mining
Lead ore mining
Silver ore mining
Silver–lead–zinc ore mining
Zinc ore mining
Iron pyrite mining
Metallic ores mining nec
Tin ore mining
Uranium ore mining
Construction material mining
09110 Gravel quarrying, washing or screening
09110 Pebbles quarrying
09110 Rocks gathering – ornamental
MANUFACTURING
11110 Abattoir operation – except poultry
11110 Meat mfg – except bacon, ham or
uncanned poultry
11110 Meat packing – except poultry
11120 Abattoir operation – poultry
11120 Poultry meat mfg
11120 Poultry packing
11130 Ham mfg
11130 Hamburgers mfg – precooked
11130 Meat, cooked mfg – except poultry
11130 Pate mfg – except fish
11130 Sausages mfg – except canned
11130 Smallgoods mfg
Seafood processing
11200
11200
11200
11200
11200
Crustacean – processed mfg
Fish cleaning or filleting
Fish mfg – canned
Fish mfg – dried or smoked
Oysters mfg – canned
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
22 BUSINESS INDUSTRY CODES 2013
Code
Description of business activity
11200 Seafood processing
11200 Seafoods mfg – canned
11200 Seafoods mfg – preserved
Dairy product manufacturing
11310 Milk processing – cream
11310 Milk receiving or distribution depot
operation
11320 Ice cream mfg
11330 Baby foods mfg – milk based
11330 Butter mfg
11330 Cheese mfg
11330 Dairy products mfg nec
11330 Milk mfg – condensed or evaporated
11330 Milk powder mfg
11330 Milk products mfg nec
11330 Yoghurt mfg
Fruit and vegetable processing
11400 Baby foods, canned or bottled mfg –
except milk based
11400 Chutneys or relishes mfg
11400 Fruit canning or bottling
11400 Fruit drying – except sun drying
11400 Fruit juices, single strength or
concentrated
11400 Fruit mfg – frozen
11400 Fruit pulp mfg – puree or spreads
11400 Jam mfg – including conserves, jellies
or fruit spreads
11400 Rice preparations mfg – canned
11400 Sauces mfg
11400 Soup mfg
11400 Spaghetti mfg – canned
11400 Vegetable juices or soups mfg
11400 Vegetables mfg – preserved
Oil and fat manufacturing
11500 Cooking oil filtration and recycling
11500 Margarine mfg
11500 Vegetable oil, meal or cake mfg
Grain mill and cereal product
manufacturing
11610 Flour mfg – wheat – except self-raising
flour
11610 Flour mfg – wheat – self-raising flour
11610 Malt extract mfg
11610 Malt mfg – except malt extract
11610 Rice mfg
11610 Self-raising flour mfg
11620 Cereal foods mfg
11620 Oatmeal mfg
11620 Pasta mfg
Bakery product manufacturing
11710 Bakeries for bread, etc mfg – except
those selling directly to public
11710 Bread bakery operation – except those
selling direct to public
Code
Description of business activity
11720 Cake or pastries mfg – except those
selling direct to public
11720 Doughnuts mfg
11720 Pastry dough mfg – frozen
11720 Pastry mfg – except frozen pastry
dough
11720 Pies, pastries, sausage rolls mfg
11720 Plum pudding mfg
11730 Biscuit mfg
11730 Ice cream cones or wafers mfg
11740 Bakery product mfg – non-factorybased
Sugar and confectionery manufacturing
11810
11820
11820
11820
Sugar mfg
Chocolate mfg
Confectionery mfg
Nuts mfg – candied
Other food product manufacturing
11910
11910
11920
11920
11920
11920
11920
11990
11990
11990
11990
11990
11990
11990
11990
11990
11990
11990
11990
Potato crisp mfg
Pre-prepared meals mfg nec
Animal food mfg
Bird feed mfg
Fodder mfg – prepared
Pet food mfg – canned
Poultry feed mfg – prepared
Coffee mfg
Flavourings mfg – food
Food dressings mfg
Food mfg nec
Herb mfg – processed
Honey mfg – blended
Rice preparations mfg nec
Salt mfg – cooking or table
Seasonings mfg – food
Spices mfg
Sushi and sashimi mfg
Tea mfg
Beverage manufacturing
12110 Cordial mfg
12110 Fruit juices or fruit juice drinks mfg –
less than single strength
12110 Ice mfg – except dry ice
12110 Mineral water mfg
12110 Soft drinks mfg
12110 Syrups mfg – chocolate, caramel or
vanilla
12120 Beer mfg
12120 Breweries
12130 Liqueurs mfg
12130 Spirits-based mixed drinks mfg
12130 Spirits, potable mfg nec
12140 Sparkling wines mfg
12140 Wine mfg
Code Description of business activity
Cigarette and tobacco product
manufacturing
12200 Cigarettes mfg
12200 Tobacco mfg
Textile manufacturing
13110
13120
13120
13120
13120
13130
13130
13130
Wool mfg – carded or combed
Fabrics mfg – cotton
Fabrics mfg – wool
Yarns mfg – cotton, flax or silk
Yarns mfg – woollen
Fabrics mfg – synthetic
Fibreglass fabrics mfg
Yarns mfg – elastic or elastomeric
Leather tanning, fur dressing and leather
product manufacturing
13200 Bags mfg – leather or leather
substitute
13200 Handbags mfg
13200 Harness mfg
13200 Leather mfg
13200 Leather or leather substitute goods
mfg nec
13200 Saddles mfg
13200 Suitcases mfg
Textile product manufacturing
13310
13310
13320
13320
13320
13320
13330
13330
13330
13330
13330
13330
13330
13330
13330
13330
13330
13330
13330
13330
13330
13330
13330
13330
13330
13340
13340
13340
13340
Carpet, rug mfg
Floor coverings mfg – textile
Fish net mfg
Nets and netting mfg
Rope mfg
String mfg
Awnings mfg – textile
Bags or sacks mfg – textile
Blanket mfg – cotton
Blanket mfg – synthetic
Blanket mfg – wool
Blinds mfg – textile
Canvas goods mfg
Curtain making
Cushions mfg
Flags or banners mfg
Motor vehicle covers mfg – textile
Parachutes mfg
Pillow or cushion mfg
Rugs mfg – animal
Sails mfg
Seat covers mfg – textile
Sleeping bags mfg
Soft furnishings mfg
Tents mfg
Badge mfg – cloth
Dyeing service
Fabrics mfg – embroidered
Fabrics mfg nec
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
BUSINESS INDUSTRY CODES 2013
23
Code
Description of business activity
13340 Textile printing
13340 Textile products mfg nec
13340 Underfelt mfg
Knitted product manufacturing
13400
13400
13400
13400
13400
13400
13400
13400
Cardigan and pullover mfg
Hosiery mfg
Knitted fabrics mfg
Pantihose mfg
Sleepwear mfg – knitted
Socks mfg
Stockings mfg
Tights mfg
Clothing and footwear manufacturing
13510
13510
13510
13510
13510
13510
13510
13510
13510
13510
13510
13510
13510
13510
13510
13510
13510
13510
13510
13510
13510
13510
13510
13510
13510
13510
13510
13510
13510
13510
13510
13510
13520
13520
13520
13520
13520
Clothing accessories mfg nec
Clothing mfg – knitted fabric
Clothing mfg – leather
Clothing mfg – men’s and boys’ wear
Clothing mfg – sleepwear, underwear
and infant clothing
Clothing mfg – waterproof
Clothing mfg – women’s and girls’
wear
Clothing mfg nec
Custom tailoring – men’s and boys’
wear
Custom tailoring – women’s and girls’
wear
Dressmaking – custom tailoring
Dressmaking – customised
Foundation garments mfg
Hats mfg
Helmets mfg
Infants’ clothing mfg – except knitted
Jeans mfg – men’s or boys’
Jeans mfg – women’s or girls’
Leather clothing mfg
Lingerie mfg
Male and female clothing mfg – mfg
equal amount of each
Menswear mfg
Sleepwear mfg – except knitted
Suits mfg – men’s or boys’
Suits mfg – women’s or girls’
Swimwear mfg
Ties mfg
Underwear mfg
Uniforms mfg – men’s or boys’
Uniforms mfg – women’s or girls’
Unisex clothing mfg
Wet suits mfg
Boots mfg
Footwear mfg
Sandals mfg
Shoes mfg
Thongs mfg – rubber
Code Description of business activity
Log sawmilling and timber dressing
14110
14110
14110
14120
14130
14130
Bark mfg – ground
Sawmill operation
Timber mfg – rough sawn
Woodchip mfg
Building timber, dressed mfg
Timber mfg – building, dressed
Other wood product manufacturing
14910
14910
14910
14910
14910
14910
14920
14920
14920
14920
14920
14920
14930
14930
14940
14940
14940
14990
14990
14990
Bus shelters – prefabricated wood mfg
Garages – prefabricated wood mfg
Kit home mfg – wooden
Prefabricated bus shelter mfg –
wooden
Prefabricated sheds mfg – wooden
Transportable home mfg – wooden
Cabinet making, joinery – except
furniture and on-site fabrication of
built-in furniture or other joinery
Carpentry, joinery – except furniture
and on-site fabrication of built-in
furniture or other joinery
Doors or windows mfg – wooden
Roof trusses mfg – wooden
Shop fittings mfg – built-in timber
display cabinets (factory built)
Structural fitting mfg – wooden
Plywood mfg
Veneer or veneer sheets mfg – wooden
Chipboard mfg
Hardboard mfg
Particle board mfg
Barrels mfg – wooden
Frame mfg – wooden picture or mirror
Wood products mfg nec
Pulp, paper and paperboard
manufacturing
15100
15100
15100
15100
15100
15100
Cardboard mfg nec
Newsprint mfg
Paper mfg nec
Paper pulp mfg
Paperboard mfg nec
Wood pulp mfg
Converted paper product manufacturing
15210 Containers mfg – corrugated paper
board
15210 Containers mfg – solid paper board
15220 Bags mfg – paper
15230 Albums mfg
15230 Greeting cards mfg
15230 Paper stationery mfg – except
commission printing
15240 Baby napkins mfg – disposable
15240 Sanitary napkins mfg
15240 Tampons mfg
15240 Tissue or sanitary papers mfg
15240 Toilet paper rolls mfg
15290 Paper products mfg nec
Code
Description of business activity
15290 Wallpapers mfg
Printing
16110
16110
16110
16110
16110
16120
16120
16120
16120
16120
16120
16120
16120
Commercial printing
Newspapers printing
Printing
Screen printing
Stationery, paper, printing
Artwork preparation service
Bookbinding
Calligraphy service
Phototypesetting and layout service
Platemaking film service
Printing services
Screen printing positive mfg
Typesetting and composing service
Reproduction of recorded media
16200 Compact disc mfg or publishing
16200 Computer software mfg or publishing
16200 Computer tapes or disks mfg or
publishing – pre-recorded
16200 Magnetic tapes mfg – pre-recorded or
publishing
16200 Recorded media mfg and publishing
16200 Recorded media mfg and publishing
nec
16200 Records – phonograph – mfg or
publishing
16200 Video tapes, pre-recorded mfg or
publishing
Petroleum refining and petroleum and
coal product manufacturing
17010
17010
17010
17010
17010
17090
17090
17090
17090
17090
Gas or fuel oil mfg
Gasoline refining or blending
Kerosene mfg
Liquefied petroleum gas mfg – refinery
Petrol mfg
Coal product mfg nec
Paving material mfg – except hot-mix
Petroleum product mfg nec
Roofing mfg – bitumen or asphalt
Tar mfg – refined
Basic chemical manufacturing
18110
18110
18110
18110
18110
18120
18120
18120
18120
18120
18130
18130
18130
Acetylene gas mfg
Ammonia mfg
Dry ice mfg
Gases mfg – industrial
Industrial gas mfg
Dyes mfg – organic
Industrial chemical mfg – organic nec
Organic industrial chemical mfg nec
Plastic raw material mfg
Silicone mfg
Chlorine mfg
Dyes mfg – inorganic
Industrial chemical mfg – inorganic nec
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
24 BUSINESS INDUSTRY CODES 2013
Code
Description of business activity
18130 Salt refining – except cooking
or table salt
18130 Zinc oxide mfg
Basic polymer manufacturing
18210 Synthetic rubber and resin mfg
18290 Other basic polymer mfg
Fertiliser and pesticide manufacturing
18310
18320
18320
18320
18320
18320
Fertiliser mfg
Dip mfg – animal
Fly spray mfg
Insecticide mfg
Pesticide mfg
Weedkiller mfg
Pharmaceutical and medicinal product
manufacturing
18410
18410
18410
18410
18410
18420
Contraceptive mfg
Medical gas mfg nec
Medicine mfg
Pharmaceutical preparation mfg
Vitamin product mfg
Veterinary pharmaceutical and
medicinal product mfg
Cleaning compound and toiletry
preparation manufacturing
18510
18510
18510
18510
18510
18510
18510
18520
18520
18520
18520
18520
18520
18520
Candle mfg
Detergent mfg
Disinfectant mfg
Polish mfg
Soap mfg
Toothpaste mfg
Washing powder or liquid mfg
Cosmetics mfg
Deodorant mfg
Hair care products mfg
Lipstick mfg
Nail polish mfg
Perfume mfg
Sunscreen preparation mfg
Other basic chemical product
manufacturing
18910
18920
18920
18920
18920
18990
Photographic film or plates mfg
Explosives mfg
Firework mfg
Match mfg
Pyrotechnic goods mfg nec
Chemical products mfg nec
Polymer product manufacturing
19110
19110
19110
19110
19120
19120
Bags mfg – plastic
Film mfg – plastic
Garbage bags mfg – plastic
Garbage bins mfg – plastic
Bottles mfg – plastic
Kitchenware mfg – plastic nec
Code
19120
19120
19120
19120
19120
19130
19140
19140
19140
19140
19140
19150
19150
19160
19160
19160
19160
19160
19190
19190
19190
19190
19190
Description of business activity
Picnicware mfg – plastic
Pipes mfg – plastic
Plastic injection moulded product mfg
Portable toilet building mfg – plastic
Spa pool and hot tub mfg
Plastic foam products mfg
Motor vehicle tyres mfg
Tubes mfg – pneumatic
Tyre retreading or recapping
Tyres mfg
Tyres or tubes for motor vehicle,
repairing – except retreading
Adhesives mfg
Glue mfg
Filler or putty mfg
Ink mfg
Lacquer mfg
Paint mfg – except bituminous
Paint remover mfg
Awnings mfg – fibreglass
Fibreglass products mfg nec
Hose mfg – plastic
Swimming pool shells mfg
Tanks mfg – fibre-reinforced plastic
Natural rubber product manufacturing
19200
19200
19200
19200
Floor coverings mfg – rubber
Hose mfg – rubber
Rubber products mfg nec
Tiles mfg – rubber
Glass and glass product manufacturing
20100 Bottles mfg – glass
20100 Crystal glass mfg
20100 Glass or glass products mfg – except
glass wool or glass wool products
20100 Jars mfg – glass
20100 Kitchenware mfg – glass
20100 Laminated sheet glass mfg
20100 Mirrors mfg
20100 Optical glass mfg
20100 Plate glass mfg
20100 Safety glass mfg
20100 Scientific glassware mfg
20100 Tubing mfg – glass
20100 Window glass mfg
20100 Windscreen glass mfg
Ceramic product manufacturing
20210 Bricks mfg – clay – except refractory
bricks
20290 Art pottery mfg
20290 Bathroom fixtures mfg – vitreous china
20290 Bricks mfg – refractory
20290 Ceramic product mfg nec
20290 Ceramic products, industrial mfg
20290 Ceramic tiles and pipes mfg
Code
20290
20290
20290
20290
20290
20290
20290
20290
20290
20290
20290
20290
20290
20290
20290
20290
20290
20290
20290
20290
Description of business activity
China goods mfg
Clay roof tiles mfg
Crockery mfg
Flower pots mfg – ceramic
Kitchen sinks mfg – vitreous china or
porcelain
Kitchenware mfg – ceramic
Pipes mfg – ceramic – except vitreous
china or porcelain
Pipes or pipe fittings – vitreous china
or porcelain mfg
Pottery goods mfg – ornamental
Roof tiles mfg – terracotta or clay
Sanitary ware mfg – vitreous china or
porcelain
Stoneware mfg – table or kitchen
Terracotta construction goods mfg
Terracotta ware mfg nec
Tiles mfg – ceramic
Tiles mfg – terracotta
Toilet cisterns mfg – vitreous china or
porcelain
Vitreous china goods mfg – except
tiles
Wall or floor tiles mfg – ceramic
Wash basins mfg – vitreous china or
porcelain
Cement, lime, plaster and concrete
product manufacturing
20310
20320
20320
20320
20320
20320
20320
20330
20330
20340
20340
20340
20340
20340
20340
20340
20340
20340
20340
20340
20340
20340
Cement mfg
Display models mfg – plaster
Plaster board mfg
Plaster products mfg – except dental
or medical plasters
Tiles mfg – acoustic, plaster
Tiles mfg – plaster
Wall or ceiling boards mfg – plaster
Concrete – ready mixed – except dry
mix
Ready mixed concrete mfg – except
dry mix
Bricks mfg – concrete
Concrete products mfg nec
Floor or wall tiles mfg – concrete
Flower pots mfg – concrete
Monuments or grave markers mfg –
concrete
Pipes mfg – concrete
Posts or poles mfg – concrete
Prefabricated bus shelter
mfg – concrete
Railway sleepers mfg – concrete
Roof components mfg – concrete
Roof tiles mfg – concrete
Tanks mfg – concrete
Tiles mfg – concrete
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
BUSINESS INDUSTRY CODES 2013
25
Code Description of business activity
Other non-metallic mineral product
manufacturing
20900 Abrasives mfg
20900 Acoustic tile, panels and boards mfg –
glass or mineral wool
20900 Gemstones mfg – synthetic
20900 Headstones mfg, installation
20900 Insulation, glass fibre or mineral wool
mfg
20900 Monuments making
20900 Stone – cutting, dressing, polishing or
shaping
Basic ferrous metal manufacturing
21100
21100
21100
21100
21100
21100
Iron and steel mfg – basic
Pig iron mfg
Roof decking mfg – steel
Stainless steel mfg
Steel alloys mfg
Tinplate sheet or strip mfg
Basic ferrous metal product
manufacturing
21210 Blacksmith service
21210 Castings mfg – iron or steel
21220 Pipes and tubes mfg – steel
Basic non-ferrous metal manufacturing
21310
21320
21330
21330
21330
21330
21330
21390
21390
21390
Alumina mfg
Aluminium smelting
Copper smelting, refining
Lead smelting, refining
Silver smelting, refining
Silver–lead bullion mfg
Zinc smelting or refining
Gold smelting, refining
Tin smelting
Welding rods mfg
Basic non-ferrous metal product
manufacturing
21410
21410
21420
21420
21420
21420
21420
21490
Castings mfg – non-ferrous metal
Forgings mfg – non-ferrous metal nec
Aluminium rolling, drawing or extruding
Pipes and tubes mfg – aluminium
Plate mfg – aluminium
Sheet mfg – aluminium
Wire mfg – aluminium
Pipes and tubes mfg – non-ferrous
metal – except aluminium
21490 Plate mfg – non-ferrous metal – except
aluminium
21490 Sheet mfg – non-ferrous metal –
except aluminium
21490 Wire mfg – non-ferrous metal – except
aluminium
Iron and steel forging
22100 Forgings mfg – iron or steel
22100 Horse shoes mfg
Code Description of business activity
Structural metal product manufacturing
22210 Fabricated structural steel mfg –
ready-made parts for structures
22210 Girders mfg – prefabricated steel
22210 Joists, prefabricated steel mfg
22210 Roof trusses mfg – prefabricated steel
22210 Scaffolding mfg – prefabricated steel
22220 Garages – prefabricated metal mfg
22220 Prefabricated metal bus shelter mfg
22220 Prefabricated metal garage mfg
22220 Prefabricated metal kit home mfg
22220 Prefabricated metal portable toilet mfg
22220 Prefabricated metal shed mfg
22220 Prefabricated metal transportable
home mfg
22220 Shade houses (metal) mfg –
prefabricated
22220 Sheds mfg – prefabricated metal
22230 Garage doors mfg – aluminium
22230 Gates mfg – aluminium
22230 Roller shutters mfg – aluminium
22230 Screen doors mfg – aluminium
22230 Shop fronts mfg, installation –
aluminium
22230 Shower screens mfg – aluminium
framed
22230 Shutters mfg – aluminium
22230 Skylights mfg – aluminium
22230 Window frames or sashes mfg –
aluminium
22230 Window screens mfg – aluminium
22230 Windows – aluminium framed mfg –
complete with glass
22240 Guttering mfg – sheet metal
22290 Garage doors mfg – metal – except
aluminium
22290 Gates mfg – metal – except aluminium
or wire
22290 Roller shutters mfg – metal – except
aluminium
22290 Screen doors mfg – metal – except
aluminium
22290 Security door mfg – metal
22290 Shop fronts mfg, installation – metal –
except aluminium
22290 Shutters mfg – metal – except
aluminium
22290 Skylights mfg – metal – except
aluminium
22290 Stairs or staircases mfg – prefabricated
metal – except aluminium
22290 Window frames or sashes mfg – metal
– except aluminium
22290 Window screens mfg – metal – except
aluminium
Metal container manufacturing
22310 Boilermaking and installation
22310 Freight containers mfg – metal
22310 Gas cylinders mfg
Code
22310
22310
22390
22390
22390
22390
22390
Description of business activity
Storage tanks, metal plate mfg
Tanks mfg – sheet metal
Aerosol containers mfg
Barrels mfg – metal
Garbage cans mfg – metal
Kegs mfg – metal
Tool boxes mfg – sheet metal
Other sheet metal product manufacturing
22400 Copper smithing – except boiler
making
22400 Duct work mfg – air conditioning
22400 Ducts mfg – sheet metal
22400 Sanitary ware mfg – iron or steel
22400 Sheet metal products mfg nec
22400 Tiles mfg – sheet metal
22400 Ventilators mfg – sheet metal
Other fabricated metal product
manufacturing
22910
22910
22910
22910
22910
22910
22910
22920
22920
22920
22930
22930
22930
22930
22930
22930
22930
22930
22930
22930
22930
22930
22990
22990
22990
22990
22990
22990
22990
22990
22990
22990
22990
Nails mfg
Screening mfg – wire
Shopping trolleys mfg
Spring mfg
Steel wire safety screens mfg
Wire mesh or netting mfg – except
reinforcing mesh
Wire products mfg nec
Mild steel anchors mfg
Nuts or bolts mfg – metal
Screws mfg – metal
Brass finishing or plating
Cans mfg – metal
Chromium plating
Enamelling service
Engraving on metals – except process
or photographic
Gold plating
Metal coating of manufactured
products nec
Metal polishing or finishing
Painting of manufactured metal
products
Powder coating of metallic products
Silver plating
Vitreous enamelling
Ammunition mfg
Aquarium mfg
Awnings mfg – metal
Bathroom and toilet fittings mfg –
metal
Blinds mfg – metal
Clothes hoists mfg
Cutlery mfg
Display models mfg – metal
Fabricated metal products mfg nec
Fire sprinklers mfg
Firearms mfg
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
26 BUSINESS INDUSTRY CODES 2013
Code
Description of business activity
22990 Garden tools mfg – except power
operated
22990 Guns or rifles mfg
22990 Hand tools mfg nec – except
pneumatic or power operated
22990 Keys mfg
22990 Knives mfg – hand held – except
power operated
22990 Lamps or lamps parts mfg
22990 Livestock yarding equipment mfg –
metal
22990 Locks mfg
22990 Masts mfg – aluminium
22990 Metalworking hand tools mfg – except
pneumatic or power operated
22990 Pipe fittings mfg – non-ferrous metal
22990 Platework nec
22990 Razors or razor blades mfg – except
power operated
22990 Safes or vaults mfg
22990 Scissors mfg – except electric
22990 Screwdrivers mfg – including bits or
blades – except pneumatic or power
operated
22990 Tubing mfg – flexible metal
22990 Welding nec
22990 Window or door fittings mfg – metal
22990 Woodworking hand tools mfg – except
of wood, pneumatic or power operated
Motor vehicle and motor vehicle part
manufacturing
23110
23110
23110
23120
23120
23120
23120
23120
23120
23120
23120
23130
23130
23130
23190
23190
23190
23190
23190
23190
23190
23190
23190
23190
23190
Car mfg
Motor cars mfg
Motor vehicle engine mfg
Boat trailer mfg
Bus, coach body mfg
Campervan and camper trailer mfg
Caravan and camper trailer mfg
Horse float mfg
Motor vehicle conversion
Trailer mfg
Truck body mfg
Motor vehicle electrical parts and
instrument mfg
Spark plugs mfg
Starter motors mfg
Car accessories mfg
Child car restraints mfg
Gearboxes mfg
Mufflers mfg
Radiators mfg
Roof racks mfg
Seat-belts mfg
Shock absorbers mfg
Suspension components mfg
Transmissions mfg
Wheel mfg
Code Description of business activity
Other transport equipment manufacturing
23910
23910
23910
23910
23910
23910
23920
23920
23920
23930
23930
23930
23940
23940
23940
23940
23990
23990
23990
23990
23990
23990
Drydock operation
Ship repairing
Ship wrecking
Shipbuilding
Ships, boats hull cleaning
Submarine constructing
Boat building or repair
Sailboat mfg
Yacht constructing
Locomotives mfg and repair
Railway rolling stock mfg and repair
Tram mfg
Aircraft engine building or repair
Aircraft mfg, maintenance and repair
Aircraft wheels and brakes
reconditioning service
Helicopter mfg or repairing
Bicycles mfg
Motor cycles mfg
Transport equipment mfg nec
Trotting gigs mfg
Wheelbarrows mfg
Wheelchairs mfg
Professional and scientific equipment
manufacturing
24110
24110
24110
24110
24110
24110
24110
24110
24110
24110
24120
24120
24120
24120
24120
24120
24120
24120
24120
24120
24120
24190
24190
24190
24190
24190
24190
24190
Binocular mfg
Cameras, accessories mfg
Contact lenses mfg
Ophthalmic articles and instruments
mfg
Optical instruments or equipment mfg
Optical lens grinding
Photographic equipment mfg
Spectacle frames mfg
Spectacle lens grinding
Sunglass mfg
Artificial limbs, eyes, etc mfg
Dental amalgams mfg
Dental instruments or equipment mfg
Dentures fabrication
Diagnostic apparatus mfg
Hearing aids mfg
Medical equipment mfg
Orthotics – arch supports mfg
Prosthetic products mfg
Surgical equipment mfg
Veterinary instruments mfg
Clock mfg
Electricity meters mfg
Measuring instruments mfg
Meteorological instruments mfg nec
Meters mfg – gas or water
Nautical instruments mfg
Navigational equipment mfg
Code
24190
24190
24190
24190
24190
24190
24190
24190
24190
24190
24190
Description of business activity
Optical fibre cable mfg – uninsulated
Parking meters mfg
Radar equipment mfg
Radio remote control equipment mfg
Scientific instruments or equipment
mfg nec
Signalling equipment, electrical mfg
nec
Surveying instruments mfg
Taxi meters mfg
Traffic signals mfg – electrical
Watches mfg
X-ray equipment mfg
Computer and electronic equipment
manufacturing
24211
24211
24211
24219
24219
24219
24219
24219
24219
24220
24220
24220
24220
24220
24220
24220
24220
24220
24290
24290
24290
24290
24290
24290
24290
24290
24290
24290
24290
24290
24290
24290
24290
24290
24290
Computer and related equipment mfg
Computers mfg
Visual display units mfg
Business machine mfg nec
Business machines, equipment mfg
Computer and business machine mfg
Office machines mfg
Photocopying machines mfg
Typewriters or typewriter
attachments mfg
Broadcast equipment mfg
Modem equipment mfg
Radio broadcast studio equipment mfg
Radio transceivers mfg – transmitters
Telecommunications equipment mfg
Telephone equipment mfg
Telephone switching equipment mfg
Television antennae mfg
Television studio equipment mfg
Alarm systems mfg
Burglar alarms mfg
Electric gaming machines – poker mfg
Headphones mfg
Loudspeakers mfg
Magnetic tapes mfg – except
pre‑recorded
Microchip mfg
Microphones mfg
Poker machine – electronic mfg
Printed circuits board mfg
Radios mfg
Sound recording equipment mfg
Sound reproducing equipment mfg
Tape recorders mfg
Television receiving sets mfg
Transistors mfg
Video recorder mfg
Electrical equipment manufacturing
24310 Optical fibre cable mfg – insulated
24310 Telecommunications cable mfg
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
BUSINESS INDUSTRY CODES 2013
27
Code
Description of business activity
24310
24320
24320
24320
24320
24390
24390
24390
Wire or cable mfg – electric
Bulbs or tubes, electric light mfg
Lamps mfg – infrared or ultraviolet
Neon signs mfg
Signs mfg – electric
Batteries mfg
Electric motors mfg nec
Electrical equipment or machinery mfg
nec
Furnaces mfg – electric – except space
heaters
Hair driers mfg – electric – except
household
Solar cell mfg
Solar electricity panel mfg
Transmission equipment mfg –
electricity
Transformers mfg
Welding equipment mfg – electrical
24390
24390
24390
24390
24390
24390
24390
Domestic appliance manufacturing
24410 Barbecues mfg
24410 Dishwashing machines mfg –
household
24410 Food waste disposal units mfg
24410 Freezers mfg
24410 Gas stoves mfg – household
24410 Ovens mfg – household
24410 Refrigeration equipment mfg –
commercial or industrial
24410 Refrigerators mfg
24410 Stoves mfg – household
24410 Washing machines – household – mfg
24490 Gas heating appliances – household –
mfg
24490 Hair driers mfg – electric – household
24490 Heaters – household – mfg
24490 Household appliances mfg
24490 Kettles or jugs mfg – electric
24490 Oil heaters mfg – household
24490 Sewing machines mfg – household
24490 Space heaters mfg – household
24490 Vacuum cleaners mfg – household
24490 Water coolers mfg
24490 Water treatment equipment mfg –
household
Pump, compressor, heating and
ventilation equipment manufacturing
24510
24510
24520
24520
24520
Petrol bowsers mfg
Pumps mfg
Air conditioning equipment mfg
Solar water heating systems mfg
Space heating systems mfg –
commercial or industrial
24520 Vending machines mfg – refrigerated
24520 Water heaters mfg – industrial,
commercial or household
Code Description of business activity
Specialised machinery and equipment
manufacturing
Code Description of business activity
Other machinery and equipment
manufacturing
24610 Agricultural machinery or equipment
mfg
24610 Lawn mowers mfg
24610 Tractors mfg – agricultural – except
crawler tractors
24610 Windmills mfg
24620 Drilling machinery mfg nec
24620 Earthmoving machinery mfg
24620 Mining machinery mfg
24620 Tractors mfg – for construction or
earthmoving purposes
24630 Drilling machinery mfg – woodworking
or metalworking
24630 Drills mfg – portable electric
24630 Forging machinery mfg
24630 Hand tools nec mfg – pneumatic or
power operated
24630 Lathes mfg – woodworking or
metalworking
24630 Metalworking machinery mfg nec
24630 Pneumatic tools mfg nec
24630 Power saws mfg – woodworking or
metalworking
24630 Welding or cutting equipment mfg –
gas
24630 Woodworking machinery mfg nec
24690 Amusement machines mfg
24690 Bakery machinery mfg
24690 Bottling machines mfg
24690 Brewery equipment mfg
24690 Carnival or fairground equipment mfg
24690 Distilling and beverage equipment mfg
24690 Dry cleaning machinery mfg
24690 Flour milling machinery mfg
24690 Food packing machinery mfg
24690 Food processing machinery mfg
24690 Ironing or pressing machinery, laundry
mfg – except household
24690 Knitting machines mfg
24690 Laundry machinery mfg – except
household
24690 Ovens mfg – industrial – except
electric
24690 Poker machines or parts mfg
24690 Printing machinery or equipment mfg
24690 Saws mfg – power – food processing
24690 Sewing machines mfg – industrial
24690 Textile working machinery mfg
24690 Tyre retreading or repairing
machinery mfg
24690 Vacuum cleaners mfg – commercial
24910
24910
24910
24910
24910
24910
24990
24990
24990
24990
24990
24990
24990
24990
24990
24990
24990
24990
24990
24990
Elevators or elevator parts mfg
Escalators or escalator parts mfg
Forklift trucks mfg
Hoists or hoisting equipment mfg –
except clothes hoists
Tractors mfg nec
Winches mfg
Bearings mfg
Diesel engines mfg nec
Engines, internal combustion mfg nec
Furnaces mfg – industrial – except
electric furnaces or space heaters
Gas engines mfg – except agricultural
or motor vehicle
Industrial machinery or equipment mfg
nec
Motors mfg – internal combustion nec
Outboard motors mfg
Power station turbine mfg
Saws mfg – power nec
Sporting machinery mfg nec
Vending machines mfg – except
refrigerated
Water treatment equipment mfg –
except household
Weighing machinery mfg
Furniture manufacturing
25110 Antique wooden furniture mfg
25110 Beds mfg nec
25110 Shop fittings mfg – freestanding
timber display cabinets (factory built)
25110 Beds mfg – wooden
25110 Cabinet making, joinery – furniture
25110 Carpentry, joinery – furniture
25110 Chair mfg – wooden
25110 Furniture mfg – wooden
25110 Kitchen furniture mfg – wooden
25110 Lounge suite mfg
25110 Office furniture mfg – wooden
25110 Outdoor furniture mfg – wooden
25110 Prefabricated furniture mfg – wooden
25110 Seats mfg – upholstered
25110 Tables mfg – wooden
25120 Furniture fittings mfg – metal
25120 Furniture mfg – sheet metal
25120 Office furniture mfg – sheet metal
25130 Bed base mfg – upholstered
25130 Innerspring mattress mfg
25130 Mattress mfg – except rubber
25130 Mattress mfg – rubber
25130 Water mattress mfg
25190 Furniture mfg nec
25190 Furniture part mfg – except sheet
metal
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
28 BUSINESS INDUSTRY CODES 2013
Code Description of business activity
Other manufacturing
25910
25910
25910
25910
25910
25910
25910
25910
25910
25920
25920
25920
25920
25920
25920
25920
25920
25920
25920
25920
25920
25990
25990
25990
25990
25990
25990
25990
25990
25990
25990
Badge mfg – metal
Costume jewellery mfg
Diamond cutting
Gem cutting
Goldsmithing
Jewellery mfg
Lapidary work
Medal mfg
Silverware mfg
Billiard table mfg
Fishing tackle mfg
Golf equipment mfg
Hang glider mfg
Sailboards mfg
Skateboards mfg
Ski equipment mfg
Skin diving equipment mfg
Sports goods mfg nec
Surfboards mfg
Toys mfg
Water ski equipment mfg
Brooms and brushes mfg
Hair brushes mfg
Musical instrument mfg
Paint brushes mfg
Pencils mfg
Pens mfg
Stamp pads mfg
Toothbrushes mfg
Umbrellas mfg
Wigs mfg
ELECTRICITY, GAS, WATER AND
WASTE SERVICES
Electricity generation
26110 Fossil fuel electricity generation
26120 Hydro-electricity generation
26190 Other electricity generation
Electricity transmission
26200 Electricity transmission
Electricity distribution
26300 Electricity generation, supply and
distribution
On-selling electricity and electricity
market operation
26400 On-selling electricity and electricity
market operation
Gas supply
27000 Fuel gas distribution – through mains
system
27000 Gas, natural, distribution – through
mains system
Code Description of business activity
Water supply, sewerage and drainage
services
28110 Pumping station operation – water
supply
28110 Water supply system operation
28120 Pumping station operation – sewerage
28120 Sewerage system operation
Waste collection services
29110 Garbage collection service
29110 Industrial waste collection and
disposal service
29110 Rubbish and waste removal
29190 Other waste collection services
Waste treatment, disposal and
remediation services
29210
29210
29210
29210
29210
29220
29220
29220
29220
Garbage disposal service
Rubbish dump or tip operation
Sanitary disposal service
Septic tank service
Waste disposal services
Asbestos removal service
Bottles recycling
Plastic recycling
Recycling of cans, metal waste and
scrap
29220 Recycling of glass, plastic bottles, etc
29220 Recycling of other non-metal waste
and scrap
29220 Rubber recycling
CONSTRUCTION
Residential building construction
30110 Building, house construction
30110 House construction, alteration,
renovation or general repair
30110 Houses prefabricated – assembly,
erection or installation
30110 Project management – house
construction
30190 Apartments construction
30190 Building, residential – flats, home units,
apartments, etc
30190 Flats construction
30190 Home units construction
Non-residential building construction
30200 Building, non-residential construction –
commercial buildings, hotels, etc
30200 Hotels construction
30200 Project management – non-residential
building construction
Heavy and civil engineering construction
31010
31010
31010
31010
Aerodrome runway construction
Asphalt surfacing
Bridge construction or repair
Civil engineering – road or bridge
construction
31010 Parking lot construction – except
buildings
Code
Description of business activity
31010 Paving material – hot mix bitumen
31010 Road construction, repair or sealing
31091 Swimming pools construction –
concrete or fibre glass – below ground
31099 Bowling green construction
31099 Cable laying
31099 Canal construction
31099 Civil engineering – non-building
construction nec
31099 Dams construction
31099 Dredging – harbours or rivers
31099 Electrical machinery, heavy, installation
– on-site assembly
31099 Furnaces construction – for industrial
plants from prefabricated components
31099 Golf course construction
31099 Harbour works construction – except
buildings
31099 Irrigation systems construction
31099 Jetties construction
31099 Lake construction
31099 Mine site construction nec
31099 Pipelines construction
31099 River works construction
31099 Sewerage or stormwater drainage
systems construction
31099 Sports fields construction
31099 Television or radio transmitting towers
construction
31099 Tunnels construction
31099 Water tank construction – except of
structural steel
Land development and site preparation
services
32110 Land development or subdivision
32120 Blasting services
32120 Demolition of buildings or other
structures
32120 Earthmoving services
32120 Excavating service
32120 Explosives laying
32120 Labouring – site preparation services
32120 Land clearing – bush or rural
32120 Land clearing – except rural
32120 Mine site preparation
32120 Trench digging
Building structure services
32210
32210
32210
32210
32210
32220
32220
32220
32230
Concreting services
Footpaths construction – concrete
Foundations construction – concrete
Kerb and guttering construction –
concrete
Labouring – concreting
Bricklaying services
Labouring – bricklaying
Stonework on construction projects
Labouring – roofing services
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
BUSINESS INDUSTRY CODES 2013
29
Code
Description of business activity
32230 Metal roof fixing
32230 Roof tiling
32230 Roofing materials installation – except
insulation materials
32230 Tiling services – roof
32240 Labouring – structural steel erection
services
32240 Storage tanks erection – metal
32240 Structural steel erection
32240 Trusses or joists erection – steel
32240 Welding work on construction projects
Building installation services
32310 Drains construction, cleaning or
repairing – except sewerage or
stormwater drains
32310 Gas plumbing
32310 Guttering installation or repair – roof
32310 Hot water systems installation
32310 Labouring – plumbing services
32310 Plumbing – except marine
32310 Septic tank installation
32310 Solar hot water systems installation
32320 Automatic electrical door maintenance
32320 Electric rangehood installation
32320 Electrical services
32320 Labouring – electrical services
32320 Pay TV antennae installation
32320 Pay TV installation – antennae,
decoder
32320 Television antennae installing
32330 Air conditioning equipment installation
– except motor vehicles
32330 Heating equipment installation –
except industrial furnaces
32330 Labouring – air conditioning and
heating services
32330 Oil heaters installation
32330 Refrigeration equipment installation
32330 Ventilation equipment installation nec
32340 Alarm systems installation
32340 Burglar alarms installation
32340 Fire sprinklers installation
32340 Security systems – installation
32340 Smoke detectors – installation
32340 Surveillance systems installation
32340 Video surveillance systems installation
32390 Awnings installation or repair
32390 Blinds installation or repair
32390 Curtains installing
32390 Elevator installation, repair
32390 Escalator installation, repair
32390 Fireplace construction and installation
32390 Fireplace restoration services
32390 Flywire installation – screens, shutters
or blinds
32390 Insulation materials installation
32390 Lifts mfg, installation and repair
Code
Description of business activity
32390 Office installation and fitout services
32390 Safes or vaults installation
Building completion services
32410 Cement rendering of buildings
32410 Labouring – plastering and ceiling
services
32410 Plasterboard fixing or finishing
32410 Plasterers
32420 Cabinet making, joinery – on-site
fabrication of built-in furniture or other
joinery
32420 Carpentry, joinery – on construction
projects
32420 Flooring fixing – wooden
32420 Formwork fixing – wooden
32420 Joinery work on construction projects
32420 Labouring – carpentry services
32420 Roof trusses fixing – wooden
32420 Shop fittings mfg – timber display
cabinets built at the clients premises
(on-site fabrication)
32430 Carpet laying
32430 Floor coverings laying nec
32430 Floor sanding
32430 Labouring – tiling and carpeting
services
32430 Linoleum or linotile fixing
32430 Slate flooring installation
32430 Tiling services – floor and wall
32430 Wall tiling
32440 House painting
32440 Interior decorating service nec
32440 Labouring – painting and decorating
services
32440 Painting of buildings or other
structures
32440 Paper hanging
32440 Spray painting of buildings or other
structures
32440 Wall papering
32450 Glazing services
32450 Labouring – glazing services
32450 Window curtain wall installation
32450 Window frame installation
32450 Window installation
32450 Window insulation fixing
Other construction services
32910 Fence construction – except
agricultural
32910 Garden drainage systems installation
32910 Garden sprinkler systems installation –
except irrigation systems
32910 Labouring – landscaping services
32910 Landscape construction
32910 Lawn construction
32910 Paving laying
32910 Rockery work
Code
Description of business activity
32920
32990
32990
32990
32990
32990
Earthmoving plant hire – with operators
Abrasive blasting
Billboard construction/erection
Clothes hoist installation
Drilling contractors
General household repairs – excluding
cleaning, gardening or trade services
elsewhere classified
Handyman services
Handyman services – household
repairs – excluding cleaning, gardening
or trade services elsewhere classified
Home maintenance and repair services
Labouring – construction services nec
Petrol bowsers installation
Sand or other abrasive blasting of
building exteriors
Scaffolding construction
Steam-cleaning of building exteriors
Swimming pools construction – above
ground
Waterproofing of buildings
32990
32990
32990
32990
32990
32990
32990
32990
32990
32990
WHOLESALE TRADE
Agricultural product wholesaling
33110
33120
33190
33190
33190
33190
33190
33190
33190
33190
33190
33190
33190
33190
33190
33190
33190
Wool wholesaling
Cereal grain wholesaling
Farm produce or supplies wholesaling
Feed wholesaling
Florist operation – wholesale
Flowers wholesaling
Hide wholesaling
Landscaping supplies – wholesaling
Leather wholesaling
Livestock wholesaling
Nursery stock – wholesale
Orchard supplies wholesaling nec
Seeds wholesaling – farm or garden
Skins wholesaling
Sugar wholesaling – raw
Tobacco leaf wholesaling
Trees or shrubs, potted – wholesaling
Mineral, metal and chemical wholesaling
33210
33210
33210
33210
33210
33210
33210
33210
33210
33210
Bitumen wholesaling
Crude oil wholesaling
Crude petroleum wholesaling
Diesel oil wholesaling
Distillate wholesaling
Fuel oil wholesaling
Heating oil dealing
Kerosene wholesaling
Liquefied petroleum gas – dealing
Oils or greases wholesaling – industrial
or lubricating
33210 Petrol wholesaling
33210 Petroleum products wholesaling
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
30 BUSINESS INDUSTRY CODES 2013
Code
Description of business activity
33221 Aluminium can recycling – collecting,
sorting, dealing, wholesaling
33221 Cans, metal – recycling, collecting,
sorting, dealing or wholesaling
33221 Metal scrap wholesaling
33221 Precious metals scrap dealing
33221 Scrap metal merchants
33229 Charcoal suppliers
33229 Coal wholesaling
33229 Gold, silver merchants
33229 Metallic ores wholesaling
33229 Minerals wholesaling nec
33230 Adhesives wholesaling
33230 Agricultural chemicals wholesaling
33230 Chemicals wholesaling nec
33230 Cleaning products – chemical-based –
wholesaling
33230 Dyes wholesaling
33230 Fertiliser wholesaling
33230 Gases – industrial – wholesaling –
except liquefied petroleum gas
33230 Liquefied gases wholesaling – except
liquefied petroleum gas (LPG)
33230 Marine oils wholesaling
33230 Pesticides wholesaling
Timber and hardware goods wholesaling
33310 Timber dealing – except firewood
33310 Veneer wood – dealing
33320 Bathroom and toilet fittings –
wholesaling
33320 Hot water systems wholesaling
33320 Plumbers’ fittings wholesaling
33390 Bricks dealing
33390 Builders hardware dealing nec
33390 Building materials dealing nec
33390 Cement wholesaling
33390 Ceramic floor or wall tile wholesaling
33390 Galvanised iron products dealing
33390 Garden tools wholesaling
33390 Hand tools wholesaling – including
power operated
33390 Hardware wholesaling – domestic
33390 Insulating materials wholesaling
33390 Locks wholesaling
33390 Paint wholesaling
33390 Roofing materials wholesaling
33390 Sand dealing
33390 Screens – window – wholesaling
33390 Spa pool and hot tub wholesaling
33390 Swimming pools wholesaling –
fibreglass – below ground
33390 Tiles wholesaling – except nonceramic floor tiles
33390 Wall or ceiling boards wholesaling
33390 Wallpaper wholesaling
33390 Woodworking tools wholesaling
Code Description of business activity
Specialised industrial machinery and
equipment wholesaling
34110 Agricultural machinery or equipment
wholesaling
34110 Lawn mowers wholesaling
34190 Distilling equipment wholesaling
34190 Dry cleaning machinery or equipment
wholesaling
34190 Food processing machinery or
equipment wholesaling
34190 Forging machinery or equipment
wholesaling
34190 Machine tools wholesaling
34190 Metalworking machinery wholesaling
34190 Milk processing machinery or
equipment wholesaling
34190 Mining machinery or equipment
wholesaling
34190 Printing machinery or equipment
wholesaling
34190 Textile working machinery or
equipment wholesaling
34190 Water purification equipment
wholesaling
34190 Welding machinery or equipment
wholesaling – non-electrical
34190 Woodworking machinery or equipment
wholesaling
Other machinery and equipment
wholesaling
34910
34910
34910
34920
34920
34930
34930
34930
34940
34940
34940
34940
34940
34940
34940
34940
34940
34940
34940
34940
34940
Medical equipment wholesaling nec
Professional equipment wholesaling
Scientific equipment wholesaling
Computer wholesaling – including
peripherals
Laser printer wholesaling
Electronic telephone security device
wholesaling
Mobile phone battery wholesaling
Telephone or telegraph equipment
wholesaling
Electric fittings dealing nec
Electrical distribution equipment
wholesaling
Electrical equipment, industrial,
wholesaling nec
Electrical measuring or testing
instruments wholesaling
Electronic equipment wholesaling nec
– industrial
Enlargers wholesaling – photographic
Household appliances wholesaling
Kitchen appliances wholesaling –
household electric
Light fittings dealing – electrical
Photocopier wholesaling
Photocopying machines wholesaling
Photographic equipment wholesaling
Radio or television parts wholesaling
Code
Description of business activity
34940 Radios wholesaling
34940 Refrigeration equipment wholesaling –
commercial
34940 Sewing machines wholesaling –
household
34940 Sound recording or reproducing
equipment – industrial – wholesaling
34940 Sound reproducing equipment –
household – wholesaling
34940 Stoves or heaters – household –
wholesaling
34940 Television sets wholesaling
34940 Vacuum cleaners wholesaling –
household
34940 Washing machines – household –
wholesaling
34940 Welding equipment wholesaling –
electrical
34990 Business machines, equipment –
wholesaling – except computing
equipment or furniture
34990 Display and notice boards wholesaling
34990 Film wholesaling – photographic
34990 Fire protection equipment wholesaling
34990 Furnaces or furnace equipment,
industrial, wholesaling – except
electrical
34990 Hairdressers’ equipment wholesaling
34990 Industrial machinery or equipment
wholesaling nec
34990 Jetski parts wholesaling
34990 Jetski wholesaling
34990 Laundry machinery or equipment
wholesaling – except domestic
34990 Weighing machinery wholesaling nec
Motor vehicle and motor vehicle parts
wholesaling
35010
35010
35020
35020
35020
35030
35040
35040
35040
35040
35040
35040
35040
35050
35050
35050
35050
35050
Motor vehicles distributing – new
Motor vehicles wholesaling
Bus, coach dealers
Commercial vehicles dealing
Trucks wholesaling
Trailer and other motor vehicle
wholesaling
Batteries wholesaling – motor vehicle
Motor accessory shops operation
Motor vehicle accessories dealing –
new
Motor vehicle paint wholesaling
Motor vehicle parts dealing – new
Tyre wholesaling – motor vehicles –
except motor cycles
Tyres or tubes wholesaling
Auto parts recyclers
Motor vehicle parts dealing – used
Motor wreckers
Recycling – auto parts
Second hand motor vehicle parts
dealing
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
BUSINESS INDUSTRY CODES 2013
31
Code Description of business activity
Grocery, liquor and tobacco product
wholesaling
36010
36020
36020
36020
36020
36020
36020
36020
36030
36030
36030
36040
36040
36040
36050
36050
36061
36062
36090
36090
36090
36090
36090
36090
36090
36090
36090
36090
36090
36090
36090
36090
36090
36090
General line groceries wholesaling
Butchers – wholesale
Kangaroo meat wholesaling
Meat wholesaling – except canned,
cured or smoked poultry or rabbit
meat
Poultry wholesaling
Rabbit meat wholesaling
Sausages wholesaling
Smallgoods wholesaling
Dairy products wholesaling
Ice cream wholesaling
Milk wholesaling
Crustacean wholesaling
Fish wholesaling
Seafoods wholesaling – fresh or frozen
Fruit fresh – wholesaling, washing or
packing
Vegetables fresh – wholesaling,
washing or packing
Beer, wine and spirits wholesalers
Tobacco products wholesaling
Cereal foods wholesaling
Chinese groceries wholesaling
Confectionery wholesaling
Cordials – wholesaling
Eastern foods wholesaling
Egg and egg products wholesaling
Food wholesaling nec
Groceries wholesaling nec
Health foods wholesaling
Honey wholesaling
Nuts wholesaling
Potato crisps wholesaling
Rice wholesaling – milled or polished
Seafoods wholesaling – canned
Soft drinks wholesaling
Tea wholesaling
Textile, clothing and footwear
wholesaling
37110
37110
37110
37110
37110
37110
37110
37110
37110
37120
37120
37120
37120
Bags or sacks wholesaling – textile
Haberdashery wholesaling
Household linen wholesaling
Rope wholesaling
Sail cloth wholesaling
Soft furnishings wholesaling
Tents wholesaling
Textiles wholesaling nec
Yarns wholesaling
Clothing wholesalers
Footwear wholesaling
Furriers – wholesale
Lingerie wholesaling
Code
Description of business activity
37120 Menswear wholesaling
37120 Millinery wholesaling
Pharmaceutical and toiletry goods
wholesaling
37200
37200
37200
37200
37200
Cosmetics wholesaling
Detergents wholesaling
Drugs wholesaling – except veterinary
Drugs wholesaling – veterinary
Medicines wholesaling – except
veterinary
37200 Perfumes wholesaling
37200 Soap wholesaling
37200 Toiletries wholesaling
Furniture, floor coverings and other
goods wholesaling
37310
37310
37310
37310
37310
37310
37320
37320
37320
37320
37320
37320
37330
37330
37330
37330
37330
37340
37340
37340
37340
37340
37340
37340
37340
37340
37350
37350
37350
37350
37360
37360
37360
37360
37390
37390
Beds wholesaling
Floor coverings wholesaling
Floor tile wholesaling (except ceramic)
Furniture wholesaling – except office
Furniture wholesaling – office
Mattresses wholesaling
Costume jewellery wholesaling
Gemstones wholesaling
Jewellery wholesaling
Precious metals wholesaling
Watch or clock parts wholesaling
Watches wholesaling
China, glassware and earthenware
wholesaling
Glassware wholesaling – household
Household ceramic giftware
wholesaling
Kitchenware wholesaling
Tableware wholesaling
Golf equipment wholesaling
Gymnasium equipment wholesaling
Hobby equipment wholesaling –
except tools
Playground equipment wholesaling
Ski equipment wholesaling
Skin diving equipment wholesaling
Sporting goods wholesaling – except
clothing or footwear
Toys wholesaling
Water ski equipment wholesaling
Books wholesaling
Magazine wholesaling
Newspaper wholesaling
Periodicals wholesaling
Bags wholesaling – paper
Paper products wholesaling nec
Paper wholesaling
Stationery wholesaling
Artists’ supplies wholesaling
Firewood wholesaling
Code
Description of business activity
37390 Leather goods wholesaling – except
clothing or footwear
37390 Luggage wholesaling
37390 Musical instruments wholesaling
37390 Pet foods wholesaling
37390 Pets wholesaling
37390 Pool cleaning equipment wholesaling
37390 Second-hand goods wholesaling nec
37390 Wholesale trade nec
Commission-based wholesaling
38000 Antiques auctioning service
38000 Auctioning service – electronic
38000 Auctioning service – furniture,
second-hand goods
38000 Auctioning service – livestock
38000 Auctioning service – used motor
vehicles
38000 Auctioning service nec
38000 Wool broking – wholesaling
RETAIL TRADE
Motor vehicle retailing
39110
39110
39110
39120
39120
39130
39130
39130
39130
Car dealer – new and/or used
Motor vehicles retailing – new
Motor vehicles retailing – used
Go-karts retailing – motorised
Motor cycles or scooters wholesaling
or retailing
Caravan dealers
Horse floats wholesaling or retailing
Mobile homes dealing
Trailers dealing – except boat
Motor vehicle parts retailing
39211
39211
39219
39220
Batteries retail – motor vehicle
Caravan battery retailing
Car accessories dealing
Tyres or tubes for motor vehicle –
retailing
Fuel retailing
40000
40000
40000
40000
40000
Diesel oil retailing
Distillate retailing
Engine oils retailing
Kerosene retailing
Liquefied petroleum gas – automotive
– retailing
40000 Petrol retailing
40000 Service station operation
Supermarket and grocery stores
41100 General store operation – main grocery
41100 Groceries retailing
41100 Grocery supermarket operation
Specialised food retailing
41211 Butchers, butcher shops – retail
41211 Meat retailing – except canned meat
41212 Fish retailing – fresh
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
32 BUSINESS INDUSTRY CODES 2013
Code
41212
41213
41220
41220
41220
41230
41230
41290
41290
41290
41290
41290
41290
41290
41290
41290
41290
41290
41290
41290
Description of business activity
Seafoods retailing – fresh
Poultry retailing – fresh
Fruit retailing – fresh
Greengrocery operation – retail
Vegetables fresh – retailing
Liquor stores
Wine and spirit merchants – retail
Bakeries and hot bread shops
Biscuits retailing
Bread retailing
Bread vendors
Cakes retailing
Confectionery retailing
Delicatessens
Eastern foods retailing
Gourmet shops
Health foods retailing
Pastries retailing
Smallgoods retailing
Specialised foods retailing nec
Furniture, floor coverings, houseware and
textile goods retailing
42110
42110
42110
42110
42110
42110
42120
42120
42120
42120
42130
42130
42130
42130
42130
42130
42140
42140
42140
42140
42140
42140
42140
42140
Antique reproduction furniture retailing
Awnings retailing
Beds retailing
Blinds retailing
Furniture retailing – household
Mattresses retailing
Carpet retailing
Cork flooring retailing
Floor coverings retailing
Tiles – floor – retailing
China, glassware and earthenware
retailing
Cooking utensils retailing – excluding
household electric
Crockery retailing
Glassware retailing
Kitchenware retailing
Silverware retailing
Curtains retailing
Dressmaking supplies retailing
Fabrics, textile retailing
Haberdashery retailing
Household textiles retailing
Linen retailing – household
Soft furnishings retailing
Yarns retailing
Electrical and electronic goods retailing
42210
42210
42210
42210
Air conditioners retailing – household
Barbecues retail
Cameras, accessories retailing
Cooking utensils retailing – household
electric
Code
Description of business activity
Code
Description of business activity
42210 Gas heating appliances – household –
retailing
42210 Heating equipment – household
electric – retailing
42210 Household appliances retailing
42210 Household freezer retailing
42210 Household fridge retailing
42210 Household internet equipment retailing
42210 Household microwave oven retailing
42210 Household whitegoods retailing
42210 Internet retailing – personal and
household goods
42210 Mobile phone battery retailing
42210 Mobile phone retailing
42210 Oil heaters retailing – household
42210 Photographic equipment retailing
42210 Pocket calculators retailing – electronic
42210 Radios retailing – except car radios
42210 Refrigerators retailing – household
42210 Sound reproducing equipment –
household – retailing
42210 Stoves – household – retailing
42210 Telephone retailing including mobile
phones
42210 Television antennae retailing
42210 Television sets retailing
42210 Vacuum cleaners retailing
42210 Video cameras retailing
42210 Washing machines – household –
retailing
42220 Computer retailing
42290 Dry cell battery retailing
42410
42410
42410
42410
42410
42410
Golf equipment retailing
Guns or rifles retailing
Gymnasium equipment retailing
Ski equipment retailing
Skin diving equipment retailing
Sporting equipment retailing – except
clothing or footwear
Water ski equipment retailing
Compact disc, cassette tape and
records retailing
Phonograph records retailing
Recorded music retailing
Video cassette retailing
Dolls retailing
Games retailing
Hobby equipment and supplies
retailing
Toys retailing
Magazine retailing
Newsagent operation
Newspapers retailing
Periodicals retailing
Books retailing
Boat dealers
Boat trailer dealing
Jetski parts retailing
Jetski retailing
Marine accessories retailing nec
Outboard motors retailing
Sailing or nautical accessories retailing
Trailers dealing – boat
Hardware, building and garden supplies
retailing
42310
42310
42310
42310
42310
42310
42310
42320
42320
42320
42320
42320
42320
42320
42320
42320
42320
Bathroom and toilet fittings – retailing
Garden tools retailing
Hardware retailing – domestic
Lawn mower retailing
Paint retailing
Tools, household, retailing
Wallpaper retailing
Fertiliser retailing
Garden ornaments retailing
Garden supplies retailing nec
Landscaping supplies – retailing
Nurseries – retail
Pesticides retailing
Plants, garden – retailing
Seedlings retailing
Seeds retailing – garden
Shrubs or trees retailing
Recreational goods retailing
42410
42410
42410
42410
Bicycles and accessories retailing
Camping equipment retailing
Firearms retailing
Fishing tackle retailing
42410
42420
42420
42420
42420
42430
42430
42430
42430
42441
42441
42441
42441
42442
42450
42450
42450
42450
42450
42450
42450
42450
Clothing, footwear and personal
accessories retailing
42510
42510
42510
42510
42510
42510
42510
42510
42510
42510
42510
42510
42510
42510
42510
42510
42520
42520
42530
Babies’ wear retailing
Bridal wear and accessories retailing
Clothing accessories retailing
Clothing retailing
Fashion ware – retailing
Foundation garments retailing
Fur clothing retailing
Furriers – retail
Ladies’ wear retailing
Leather clothing retailer
Lingerie retailing
Menswear retailing
Millinery retailing
Protective clothing retailing
Women’s wear retailing
Work clothing retailing
Footwear retailing
Shoes retailing
Jewellery retailing – except direct
sellers
42530 Watches retailing
42590 Handbags retailing
42590 Leather goods retailing – except
apparel
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
BUSINESS INDUSTRY CODES 2013
33
Code
Description of business activity
42590 Umbrellas retailing
42590 Wigs retailing
Department stores
42600 Department store operation
Pharmaceutical and other store-based
retailing
42711
42711
42711
42711
42711
42712
42712
42712
42720
42720
42720
42731
42732
42733
42733
42733
42733
42733
42733
42733
42733
42740
42740
42740
42791
42791
42791
42791
42792
42792
42793
42794
42794
42799
42799
42799
42799
42799
42799
42799
42799
Bandages/dressings – medical retailing
Chemist shop operation – pharmacy
Drugs retailing
Medicine retailing
Pharmacy operation – retail
Cosmetics retailing – except chemist
shops, pharmacies and direct sellers
Perfumes retailing – except chemist
shops, pharmacies and direct sellers
Toiletries retailing – except chemist
shops, pharmacies and direct sellers
Artists’ supplies retailing
Stationery retailing
Writing materials retailing
Pawnbroking
Antiques retailing (except
pawnbroking)
Coin dealers
Disposal stores – new goods
Second-hand books retailing
Second-hand clothes retailing
Second-hand furniture retailing or
auctioning – except pawnbrokers
Second-hand goods retailing – except
motor vehicles, pawnbrokers
Second-hand jewellery retailing –
except pawnbrokers
Stamp dealing – except pawnbrokers
Dried flowers retailing
Florist operation – retail
Flowers retailing
Solar pool equipment and supplies
retailing
Spa pool and hot tub retailing
Swimming pool chemicals retailing
Swimming pool retailing
Art dealers
Art gallery operation – retail
Adult shop operation
Animals retailing – live
Pet shops
Clocks retailing
Coal retailing
Craft materials and supplies retailing
Discount store operation
Firewood cutting and retailing
Fireworks retailing
General store operation – other than
mainly groceries
Gift shops
Code
42799
42799
42799
42799
42799
42799
42799
42799
42799
42799
42799
Description of business activity
Greeting cards retailing
Ice retailing
Musical instruments retailing
Picture framing service
Postcards retailing
Religious goods retailing
Retailing nec
Souvenirs retailing
Tobacco products retailing
Travel goods retailing
Variety store operation
Non-store retailing
43101 Cosmetics retailing – catalogue selling
43101 Cosmetics retailing – direct selling
43101 Direct selling – cosmetics, perfumes
and toiletries
43101 Perfumes retailing – direct selling
43101 Toiletries retailing – direct selling
43102 Direct selling – jewellery
43102 Jewellery retailing – direct selling
43109 Health foods direct selling
43109 Amway sales
43109 Book retailing – catalogue selling
43109 Book retailing – direct selling
43109 Direct selling nec
43109 Domestic appliance retailing –
catalogue selling (except commission
based)
43109 Domestic appliance retailing – direct
selling (except commission based)
43109 Domestic appliance retailing – via
internet
43109 Milk vendor
Retail commission-based buying and/or
selling
43201 Cosmetics, perfumes and toiletry
goods retailing commission based
43202 Jewellery retailing commission based
43209 Domestic appliance retailing –
catalogue selling (commission based)
43209 Domestic appliance retailing – direct
selling (commission based)
43209 Yacht broking
ACCOMMODATION AND FOOD
SERVICES
Accommodation
44000
44000
44000
44000
44000
44000
44000
44000
Boarding houses
Camping ground operation
Caravan parks and camping grounds
Guest house operation
Holiday houses and flats operation
Hotel operation
Motel operation
Private hotel operation – short-term
accommodation
44000 Ski-lodge operation
Code
Description of business activity
44000 Student residences operation – except
boarding schools
44000 Youth hostel operation
Cafes, restaurants and takeaway food
services
45110
45110
45110
45110
45120
45120
45120
45120
45120
45120
45120
45120
45130
45130
Internet cafe (mainly cafe operation)
Cafe operation
Coffee shops
Restaurant operation
Chicken, take away and retailing –
cooked and ready to eat
Fast food retailing
Fish and chips retailing – take away
Hamburgers retailing
Ice cream retailing
Pizza take away – retailing
Soft drinks retailing
Take away foods – retailing
Airline catering service
Catering service
Pubs, tavern and bars
45200
45200
45200
45200
45200
Bar – licensed
Hotel operation – mainly drinking place
Nightclub operation
Pub operation – mainly drinking place
Tavern operation – mainly drinking
place
45200 Wine bar operation – mainly drinking
place
Clubs (Hospitality)
45301 Clubs – licensed
45301 Licensed club operation
45302 Clubs – not licensed, hospitality, with
staff
TRANSPORT, POSTAL AND
WAREHOUSING
Road freight transport
46100
46100
46100
46100
46100
46100
46100
46100
46100
Delivery service – road
Furniture removal service – road
Gas hauling – by road
Log haulage service
Road freight transport service
Taxi truck service
Towing service, motor vehicle
Truck hire service – with driver
Waste paper transport – road
Road passenger transport
46210
46210
46210
46220
46220
46220
46220
46220
46231
Bus, coach transport – long distance
Charter bus service – long distance
Tourist coach service – long distance
Airport bus service
Bus, coach transport – short distance
Charter bus service – short distance
School bus service
Tramway passenger transport service
Taxi cab management service
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
34 BUSINESS INDUSTRY CODES 2013
Code
Description of business activity
46231 Taxi cab service
46239 Car hire service – chauffeur driven
46239 Road passenger transport nec
Rail freight transport
47100 Freight transport service – railway
Rail passenger transport
47200 Monorail operation
Water freight transport
48100 Ferry service
48100 Freight transport service – coastal sea
transport
48100 Freight transport service – river,
harbour or lake
48100 Ship charter, lease or rental
48100 Ship charter, lease or rental – with crew
for freight transport
48100 Ship management service for coastal
sea transport
48100 Ship management service for
international sea transport
48100 Vehicular ferry operation – in coastal
waters
Water passenger transport
48200 Boat charter, lease or rental, with crew
for passenger transport
48200 Island ferry operation – in coastal
waters
48200 Ocean cruise services – between
domestic and foreign ports
48200 Ocean cruise services – between
domestic ports
48200 Water taxi service
Code
Description of business activity
50100 Railway operation – by historical
railway societies or as a tourist
attraction
50100 Tourist coach service – short distance
50100 Whale watching tours – coastal waters
50100 Wilderness tour operation – mainly by
four-wheel drive – with driver
Pipeline and other transport
50210
50290
50290
50290
Pipeline operation
Freight transport operation nec
Ski-tow operation
Transport operation nec
Postal and courier pick-up and delivery
services
51010
51010
51010
51010
51020
51020
Mail services
Mailbox rental services
Post office operation
Postal agency operation
Courier service
Messenger service
Water transport support services
52110
52110
52120
52120
52120
Ship loading or unloading service
Stevedoring
Coal loader operation – sea transport
Container terminal operation – marine
cargo
Freight terminal operation – sea
transport
Grain loader operation – sea transport
Ship mooring service
Wharf facility leasing
Wharf provision
Divers – commercial, salvage
Harbour services nec
Navigation service – water transport
Pilotage service
Port services nec
Salvage service – marine
Ship registration service
Shipping agency service
Ships agency service
Towboat operation
Tugboat operation
49001 Aircraft charter, lease or rental – with
crew
49001 Freight transport service – nonscheduled air transport
49001 Helicopter charter
49009 Airline operation – scheduled domestic
49009 Airline operation – scheduled
international
49009 Freight transport service – scheduled
domestic air transport
49009 Freight transport service – scheduled
international air transport
52120
52120
52120
52120
52190
52190
52190
52190
52190
52190
52190
52190
52190
52190
52190
Scenic and sightseeing transport
Air transport support services
50100 Cable car operation
50100 Chair lift operation
50100 Cruise operation – river, harbour
or lake, with or without restaurant
facilities
50100 Dive boat tours – coastal waters
50100 Dive boat tours – inland waters
50100 Four-wheel drive tour operation with
driver
50100 Game fishing tours – coastal waters
50100 Motor cycle tour operation – with
driver
52200
52200
52200
52200
Air and space transport
Airport operation
Airport services
Aviation consultancy service
Navigation service – air transport
Other transport support services
52910 Baggage agency service
52910 Customs agency service
52910 Export documentation preparation
service
52910 Import documentation preparation
service
Code
Description of business activity
52920 Freight forwarding service – except by
road
52920 Freight forwarding service – road
52991 Taxi driver
52999 Chauffeur service
52999 Container terminal or park facilities –
for road freight
52999 Freight brokerage service
52999 Railway station operation
52999 Taxi radio base operation – except for
taxi trucks
52999 Toll bridge operation
52999 Toll road operation
52999 Transport container repair or
refurbishing
52999 Vehicular ferry or punt operation – in
inland waters
Warehousing and storage services
53010
53010
53010
53010
53090
53090
53090
53090
53090
53090
Grain elevator operation
Grain silo operation
Grain storage
Storage service – grain
Bond store operation
Cold store operation
Cool storage of fruit and vegetables
Furniture storage service
Storage service nec
Warehousing nec
INFORMATION MEDIA AND
TELECOMMUNICATIONS
Newspaper, periodical, book and
directory publishing
54110
54120
54130
54130
54140
54190
Newspapers publishing
Periodicals publishing
Books publishing
Maps publishing
Directory and mailing list publishing
Investing in tangible artistic work
Software publishing
54200 Software publishing
Motion picture and video activities
55110
55110
55110
55110
55120
55120
55120
55120
55130
55130
55130
55130
55130
55140
Film and video production
Motion picture film or tape production
Newsreel production
Television film or tape production
Film and video distribution
Motion picture distribution
Motion picture leasing
Video tapes leasing – excluding hire to
the public by video hire outlets
Cinema operation
Drive-in theatre operation
Motion picture screening
Motion picture theatre operation
Newsreel theatre operation
Motion picture editing
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
BUSINESS INDUSTRY CODES 2013
35
Code Description of business activity
Sound recording and music publishing
Code Description of business activity
Other information services
Code Description of business activity
Superannuation funds
55210 Sheet music publishing
55220 Sound recording studio operation
60200 News collection for radio broadcasting
60200 News collection for television
broadcasting
63300 First Home Saver Account Trust
63300 Pension fund separately constituted –
operation
63300 Superannuation fund operation –
separately constituted
Radio broadcasting
56100 Radio service
56100 Radio station operation
Television broadcasting
56210
56210
56220
56220
Television service
Television station operation
Pay TV operation
Pay TV station operation
Internet publishing and broadcasting
57000 Internet publishing (periodical)
Telecommunications services
58010 Communication service – including
telephone, telex, satellite
communications service – except radio
and TV broadcasting
58010 Network communication service
(wired)
58010 Telecommunications service
58010 Telephone exchange operation
58010 Telephone service
58010 Teleprinter service
58010 Telex service
58020 Datacasting service provision
58020 Network communication service
(wireless)
58020 Radio relay station operation
58020 Radio telephone service
58020 Satellite communications service
58020 Television relay station operation
58090 Other telecommunications services
Internet service providers and web
search portals
59100 Email services
59100 Internet cafe (mainly internet service
operation)
59100 Internet service providers
FINANCIAL AND INSURANCE
SERVICES
Central banking
62100 Central bank operation
Depository financial intermediation
62210
62210
62210
62210
62220
62220
62230
62290
62290
Bank operation
Development bank operation
Savings bank operation
Trading bank operation
Building societies
Permanent building society operation
Credit unions
Finance company operation
Money market dealers
Non-depository financing
62300 Financing nec
62300 Terminating building society operation
Financial asset investing
62400 Corporate unit trusts – assessed as
companies
62400 Friendly society operation
62400 Holding company operation – ie
holding shares in subsidiary
companies
62400 Investment association operation
62400 Investment company operation
62400 Investment operation – own account
62400 Public trading trust operation –
assessed as companies
62400 Unit trust – corporate operation,
assessed as companies
62400 Unit trust – public trading operation,
assessed as companies
62400 Unit trust operation – except corporate
and public trading trusts
Data processing, web hosting and
electronic information storage services
Life insurance
59210
59210
59210
59210
59210
59220
Health and general insurance
Computer time-sharing service
Data entry service
Data processing service
Microfiche production services
Tabulating service
Information storage and retrieval
services – except library
63100 Life insurance provision
Libraries and archives
63210
63210
63220
63220
63220
63220
63220
60100
60100
60100
60100
60100
63220
63220
63220
63220
Archival service
Film archive service
Library service
Photographic archive service
Sound archive service
Funeral benefit provision
Health insurance
Accident insurance provision
Fire insurance provision
General insurance
Household insurance
Insurance – accident, house, marine
and general
Motor vehicle insurance
Third-party insurance
Travel insurance provision
Workers’ compensation insurance
Auxiliary finance and investment services
64110
64110
64110
64110
64190
64190
64190
64190
64190
64190
64190
64190
64190
Commodity futures broking or dealing
Financial asset broking service
Mortgage broking service
Stockbroking or trading
Credit card administration service
Executor service
Financial service nec
Nominee service
Portfolio investment management
services
Security valuation service
Share registry operation
Superannuation fund management
service – on a fee or commission basis
Trustee service
Auxiliary insurance services
64200
64200
64200
64200
64200
64200
Actuarial service
Claim assessment service
Insurance agency service
Insurance broking service
Insurance consultant service
Investing in patents and copyrights
RENTAL, HIRING AND REAL
ESTATE SERVICES
Motor vehicle and transport equipment
rental and hiring
66110 Car leasing, hiring or renting – except
licensed hire cars or taxi cabs
66110 Hire car service without driver
66110 Motor vehicle – hiring, leasing or
renting – except licensed hire cars or
taxi cabs
66190 Aircraft leasing
66190 Bus, coach leasing
66190 Campervan leasing, hiring or renting
66190 Caravan hiring
66190 Container hiring
66190 Horse trailer hiring
66190 Ship leasing
66190 Trailer hiring
66190 Truck leasing, hiring or renting
Farm animals and bloodstock leasing
66200 Farm animals and bloodstock leasing
Other goods and equipment rental and
hiring
66310 Agricultural machinery leasing
66310 Construction machinery leasing
66310 Leasing of plant or equipment
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
36 BUSINESS INDUSTRY CODES 2013
Code
Description of business activity
66320 Video tapes and games hiring to
general public
66390 Amusement machines hiring –
including peripherals
66390 Bicycles hiring
66390 Camping equipment hiring
66390 Costume hiring
66390 Domestic appliance hiring
66390 Fishing tackle hiring
66390 Furniture hiring
66390 Hobby equipment hiring
66390 Household goods hiring
66390 Indoor plant hire
66390 Office machinery or equipment hiring
66390 Photographic equipment hiring
66390 Plant hiring or leasing
66390 Pram and trolley hire
66390 Ski equipment hire
66390 Sound reproducing equipment –
household – hiring
66390 Sporting equipment hiring
66390 Stoves or heaters hiring
66390 Television hiring
66390 Toy library (non-welfare service)
66390 Video recorder or equipment hiring
66390 Washing machine hiring
66390 Water ski equipment hire
Non-financial intangible assets (except
copyrights) leasing
66400 Leasing licences
66400 Taxi cab plate leasing
Property operators
67110 Apartments renting or leasing – except
holiday apartments
67110 Buildings, residential – renting or
leasing – other than holiday
67110 Flats renting or leasing – except
holiday flats
67110 Houses renting or leasing – except
holiday houses
67120 Renting or leasing of non-residential
buildings as owner or leaseholder
67120 Renting or leasing of non-residential
property as owner or leaseholder
Real estate services
67200
67200
67200
67200
67200
67200
67200
67200
67200
Auctioning service – real estate
Broking service, real estate
Real estate agency service
Real estate auctioning service
Real estate body corporate
management service
Real estate broking service
Real estate management service
Real estate rental agency service
Real estate title transfer service –
other than by units of qualified legal
practitioners
Code
Description of business activity
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 services
69100 Agricultural research activities
69100 Engineering research activities
69100 Food research institution operation –
except university
69100 Industrial research institution operation
– except university
69100 Medical research institution operation
– except university
69100 Medical science research activities
69100 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
services
69210
69210
69210
69210
69210
69220
69220
69220
69220
69220
69220
69220
69220
69220
69230
69230
69230
69230
69230
Architect
Architectural services
Drafting service – architectural
Landscape architecture service
Town planning service
Aerial photography service
Aerial surveying service
Engineering surveying service
Land surveying service
Map preparation service
Mining surveying service
Oceanographic surveying service
Seismic surveying service
Surveying service
Boat designing service
Building consultancy service
Chemical engineering service
Civil engineering service
Construction project management
service – fee or contract basis
69230 Drawing office service – engineering
69230 Electrical engineering service –
consulting
69230 Electronic engineering service –
consulting
Code
69230
69230
69230
69230
69230
69230
69230
69230
69230
69230
69240
69240
69240
69240
69240
69250
69250
69250
69250
69250
69250
69250
69250
69250
69250
69250
69250
Description of business activity
Engineering consultancy service
Engineering drafting service
Marine engineering service
Mining engineering service
Naval architecture service
Pipeline engineering service
Product design service
Quantity surveying service
Sanitary engineering service
Traffic engineering service
Commercial art service
Fashion design service
Graphic design service – for
advertising
Signwriting
Ticket writing
Assay service
Chemical analysis service nec
Forensic science consulting service –
other than pathology service
Geological and geophysical
consultancy service
Laboratory operation
Metallurgical services
Pollution monitoring service
Scientific or technical services nec
Seismic survey data analysis service
Testing or assay service
Thermographic testing services
Wool testing service
Legal and accounting services
69310 Advocate
69310 Barrister
69310 Conveyancing service – by qualified
legal practitioners
69310 Conveyancing service – other than by
qualified legal practitioners
69310 Legal aid service
69310 Notary
69310 Solicitor
69310 Title searching service
69320 Accountant
69320 Accounting service
69320 Auditing service
69320 Bookkeeping service
69320 Tax agent
Advertising services
69400 Advertising agency operation
69400 Advertising service
69400 Direct marketing services – advertising
direct mail
69400 Internet advertising services
69400 Samples distribution service
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
BUSINESS INDUSTRY CODES 2013
37
Code Description of business activity
Market research and statistical services
69500 Market research service
69500 Public opinion research service
Management and other consulting
services
69610 Corporate head office management
services
69621 Environmental consultancy service –
excluding laboratory service
69621 Environmental consultancy services
69622 Occupational health and safety (OH&S)
consultancy services
69629 Business consultant service
69629 Business management services nec
69629 Business services nec
69629 Entertainer or celebrity management
service
69629 Lobbyist
69629 Management consultancy service
69629 Merchandising consultancy service
69629 Music group management service
69629 Operations research service
69629 Personnel management service
69629 Public affairs consultant
69629 Public relations counselling service
69629 Sales advisory service
69629 Tariff consultancy service
69629 Tourism development consultancy
service
Veterinary services
69700
69700
69700
69700
Animal clinic or hospital operation
Spaying service
Veterinary hospitals
Veterinary surgeon
Other professional, scientific and
technical services
69910 Commercial photography service
69910 Photography service – except
aerial photography, motion picture
production or photographic film
processing
69910 Portrait photography services
69910 Street photography service
69910 Studio photography service
69910 Video filming
69990 Interpreting service
69990 Meteorological services
69990 Migration consultants and services
69990 Non-financial asset broking service
69990 Translation service
69990 Valuation service – except for real
estate, wool or livestock
Computer systems design and related
services
70000 Computer consultancy services nec
Code
Description of business activity
70000 Computer facilities management
service
70000 Computer network systems design
and integration service
70000 Computer programming service
70000 Home page development
70000 Internet consultancy service
70000 Internet development services
70000 Internet implementation advisory
services
70000 Internet software development
70000 Internet website design services
70000 Internet website development
70000 Software development services nec
70000 Software production service
70000 Software simulation and testing service
70000 Systems analysis service
70000 Website development
ADMINISTRATIVE AND SUPPORT
SERVICES
Employment services
72110
72110
72110
72110
72120
72120
72120
72120
Casting agency service
Employment agency operation
Executive search service
Outplacement service
Contract staff service
Labour hire – temporary
Model agency
Temporary labour hire
Travel agency services
72200
72200
72200
72200
Ticket selling – for non-resident airlines
Tour guide service
Tour retailing service
Travel agency service
Other administrative services
72910
72920
72920
72920
72930
72930
72930
72930
72940
72990
72990
72990
72990
72990
72990
72990
72990
72990
72990
Secretarial service
Desktop publishing service
Typing service
Word processing service
Collection agency service
Consumer credit reporting service
Credit bureau or agency service
Debt collecting service
Telephone answering service
Events booking agent
Fund raising nec – on a commission or
fee basis
Power tool demonstration
Promotion/sale of internet coupons
Shopping trolley collection service
Sports ticket agency operation
Supermarket trolley collection service
Theatre ticket agency operation
Tourist bureau service
Tourist information centre operation
Code Description of business activity
Building cleaning, pest control and
gardening services
73110
73110
73110
73110
73110
73110
73110
73110
73110
73110
73110
73110
73120
73120
73130
73130
73130
Chimney cleaning service
Cleaning service
Crime scene cleaning service
Domestic – household cleaning
service – except carpets, rugs, drapes,
curtains or other soft furnishings
House cleaning service
Office cleaning service
Restaurant vat and cooker cleaning
services
Road sweeping – cleaning services
Street sweeping – cleaning services
Swimming pool cleaning service
Telephone cleaning service
Window cleaning service
Pest control service nec
Weed control service
Gardening service nec
Lawn mowing service
Roadside and nature strip grass
mowing or slashing service
Packaging services
73200 Packing or filling service – contract
basis
PUBLIC ADMINISTRATION AND
SAFETY
Central government administration
75100 Central government administration
75100 Commonwealth government
administration
75100 Federal government administration
State government administration
75200 State government administration
Local government administration
75300 Local government administration
75300 Shire administration
Justice
75400 Commission operation – judicial
75400 Courts operation – judicial
Government representation
75510 Domestic government representation
75520 Consulate operation – foreign
government
75520 Embassy operation – foreign
government
75520 High Commission operation
75520 Trade commission operation – foreign
government
Defence
76000 Defence forces operation and
administration
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
38 BUSINESS INDUSTRY CODES 2013
Code Description of business activity
Public order and safety services
77110
77120
77120
77120
77120
77120
77120
77120
77120
77130
77130
77130
77130
77130
77140
77190
Police services – government
Armoured car service
Caretaking service
Detective agency service
Enquiry agency service
Locksmith service
Night watchman service
Protection service
Security service
Bushfire brigade service
Emergency service – other than
defence and police
Fire fighting service – except forest
Fire fighting service – forest
Fire prevention service
Gaol operation
Other public order and safety services
Regulatory services
77200 Regulatory services
EDUCATION AND TRAINING
Preschool education
80100 Kindergarten, pre-school operation –
except child minding centre
80100 Pre-school centre operation – except
child minding centre
School education
80210 Primary school operation – except
combined primary and secondary
school
80210 Private boys’ school operation –
primary school only
80210 Private girls’ school operation –
primary school only
80210 Private school operation – primary
school only
80210 Public boys’ school operation –
primary school only
80210 Public girls’ school operation – primary
school only
80210 Public school operation – primary
school only
80210 School – primary school
80220 High school operation – except
combined primary and secondary
school
80220 Matriculation college operation
80220 Private boys’ school operation –
secondary school only
80220 Private girls’ school operation –
secondary school only
80220 Private school operation – secondary
school only
80220 Public boys’ school operation –
secondary school only
80220 Public girls’ school operation –
secondary school only
80220 Public school operation – secondary
school only
Code
Description of business activity
Code
80220 School, high school – secondary
80220 Secondary school or college operation
80230 Primary and secondary school
operation – combined
80230 Private boys’ school operation –
combined primary/secondary school
80230 Private girls’ school operation –
combined primary/secondary school
80230 Private school operation – combined
primary/secondary school
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
82199
82199
82199
82199
82199
82199
Tertiary education
81011 Computer training
81019 Business college operation
81019 Earthmoving equipment operation
training
81019 Industrial equipment operation training
81019 Management training service
81019 Modelling school
81019 Technical and further education college
operation
81019 Technical college operation
81019 Theological college or seminary
operation
81019 Workplace training
81020 Research school operation – university
81020 University operation
Adult, community and other education
82110 Coaching – sports
82110 Martial arts and self-defence
instruction
82110 Parachuting school operation
82110 Riding school operation
82110 Sailing school operation
82110 Scuba diving school
82110 Sports coaching service
82110 Swimming school operation
82110 Tennis coaching
82120 Art school operation
82120 Ballet teaching
82120 Drama school operation
82120 Music school operation nec
82120 Music teaching
82120 Nursing college operation
82120 Teachers’ college operation nec
82191 Flying schools
82199 Correspondence school operation nec
82199 Driver training – automotive
82199 Driving school operation – motor
vehicle
Description of business activity
Education – other nec
Education nec
Educational workshops or seminars
Elocution school operation
Truck driver training
Tutoring service – academic
Educational support services
82200 Curriculum – education advisory
services
HEALTH CARE AND SOCIAL
ASSISTANCE
Hospitals
84010 Eye hospitals
84010 Hospital operation – except
psychiatric, dental or veterinary
hospitals
84010 Maternity hospital operation
84010 Obstetric hospital operation
84010 Women’s hospital operation
84020 Psychiatric hospital
Medical services
85110
85110
85110
85110
85121
85122
85123
85124
85124
85125
85129
85129
85129
85129
85129
85129
85129
85129
85129
85129
85129
85129
85129
85129
85129
85129
Clinic – medical – general practice
Flying doctor service
General practitioner – medical
Medical service – GP
Anaesthetist
Specialist medical clinic operation
Dermatologist
Gynaecologist
Obstetrician
Psychiatrist
Allergist
Consultant physician
Haematologist services
Hair restoration service – except by
registered medical practitioner or
cosmetic
Medical service, specialist nec
Neurologist
Ophthalmologist
Orthopaedic specialist
Otorhinolaryngologist
Paediatrician
Plastic surgeon
Rheumatologist
Specialist medical practitioner nec
Surgeon nec – medical
Thoracic specialist
Urologist
Pathology and diagnostic imaging
services
85201
85202
85202
85202
X-ray clinic operation
Medical laboratory operation
Pathologist
Pathology laboratory operation
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
BUSINESS INDUSTRY CODES 2013
39
Code
85203
85203
85203
85209
Description of business activity
Radiographer
Radiologist
Radiology services
Medical imaging clinic
Allied health services
85310
85310
85310
85310
85310
85310
85310
85310
85310
85320
85320
85320
85320
85320
85320
85330
85340
85340
85391
85391
85391
85391
85391
85391
85391
85391
85399
85399
85399
85399
85399
85399
85399
85399
85399
85399
85399
85399
85399
Clinic – dental
Dental hospital operation
Dental surgeon
Endodontist
Oral pathologist
Orthodontist
Paedodontist
Periodontist
Prosthodontist
Contact lenses dispensing
Eye testing – optometrist
Optical dispensing
Optician
Orthoptist
Spectacles dispensing
Physiotherapy service
Chiropractor service
Osteopath service
Acupuncture service
Clinical massage service
Herbalist
Homoeopath
Hydropath
Magnetic therapy service
Massage therapy (medical) service
Therapeutic massage service
Chiropodists
Dietitian
Hearing aids dispensing
Hypnotherapist
Midwifery services
Nursing care (in patient’s home,
predominantly medical)
Nursing service
Occupational therapy service
Paramedical services
Podiatry service
Psychologist
Psychotherapist
Speech therapy service
Other health care services
85910
85910
85990
85990
85990
Aerial ambulance service
Ambulance service
Community health centre operation
Drug referral centre operation
Health services nec
Code Description of business activity
Residential care services
Code Description of business activity
Creative and performing arts activities
86011 Accommodation for the aged – where
nursing or medical care is provided as
a major service
86011 Convalescent homes
86011 Nursing home operation
86012 Accommodation for the aged – where
nursing or medical care is not provided
as a major service
86012 Residential care for the aged operation
86090 Children’s homes operation
86090 Crisis care accommodation operation
86090 Home for the disadvantaged
operation nec
86090 Homeless accommodation
86090 Hospice operation
86090 Residential refuge operation
90010
90010
90010
90010
90010
90010
90010
90010
90010
90010
90020
90021
90021
Child care services
87100 Child care service
87100 Child minding centres
Other social assistance services
87900
87900
87900
87900
87900
87900
87900
87900
87900
87900
87900
87900
87900
Adoption service
Adult day care centre operation
Alcohol counselling services
Charities or charitable organisations
Drug rehabilitation counselling services
Emergency housekeeping service
Homeless welfare assistance – except
accommodation
Marriage guidance service
Meals on wheels service
Nursing care (in patient’s home,
predominantly home support)
Toy library (welfare service)
Welfare counselling service
Welfare services for the elderly –
except accommodation
ARTS AND RECREATION
SERVICES
Museum operation
89100 Historic house operation
89100 Museum operation
Parks and gardens operations
89210
89210
89210
89210
89210
89220
89220
89220
Animal parks
Aquarium operation
Aviary operation
Herbarium operation
Zoological garden operation
Parks and gardens operation
Picnic ground operation
Recreation ground operation – except
sporting
89220 Tourist caves operation
89220 Wildlife sanctuary operation
90021
90021
90021
90021
90029
90029
90029
90029
90029
90029
90029
90029
90029
90029
90029
90029
90029
90029
90029
90029
90029
90030
90030
90030
90030
90030
90030
Ballet company operation
Choirs
Circus operation
Musical group operation
Opera company operation
Orchestra operation
Puppet show operation
Theatre restaurant operation
Theatrical company operation
Tribute shows
Comedians
Actor
Actor – own account – live theatrical or
musical
Actor – own account – other than
theatrical or musical
Entertainers
Musicians
Performing artist operation
Artist
Author
Cartoon character design
Cartoonists
Composer – music
Costume design service
Creative writers – own account
Painter – artist
Playwright
Poet
Sculptor
Services to the arts nec
Set designing service
Songwriter
Stage management operation
Theatre lighting service
Writer
Concert hall operation
Entertainment centre operation
Music hall operation – excluding
theatre restaurant operation
Opera house operation
Playhouse operation
Theatre operation – except motion
picture theatre
Sport and physical recreation activities
91110
91110
91121
91122
91123
91124
91125
91125
91126
Fitness centres
Gymnasium operation
Jockeys
Basketballer – professional
Cricketer – professional
Footballer – professional
Referee, umpire – professional
Umpire, referee – professional
Sportsperson nec – professional
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
40 BUSINESS INDUSTRY CODES 2013
Code
Description of business activity
91129 Sport and physical recreation clubs
nec
91131 Squash court operation
91131 Tennis court operation
91139 Billiard saloon operation
91139 Bowling alley operation – tenpin
91139 Bowling green operation
91139 Golf course or practice range
operation nec
91139 Netball court or facility operation
91139 Race course or track operation (except
dog or horse)
91139 Skating rink operation
91139 Speedway operation
91139 Sports ground operation nec
91139 Swimming pool operation
91139 Tenpin bowling centres
91140 Clubs – sporting – except hospitality
91140 Sporting club or association – except
hospitality
91140 Sports administration service
Horse and dog racing activities
91210 Race course or track operation – horse
or dog
91291 Dog training – for racing
91291 Greyhound training
91291 Racing kennels operation
91292 Horse training – race horse
91292 Race horse training
91292 Racing stables operation
91299 Other horse and dog racing activities
Amusement and other recreation
activities
91310
91310
91310
91310
91390
91390
91390
Amusement centre
Amusement park operation
Go-kart track operation
Merry-go-round operation
Dance hall or studio operation
Marina operation – pleasure craft
White water rafting tours – inland
waters
91390 Youth camp operation
Gambling activities
92010
92020
92020
92091
92092
92092
92099
92099
92099
Casino operation
Lottery agency operation
Lottery operation
Bookmaker operation
TAB agency operation
Totalisator agency operation
Bingo operation
Football pools operation
Gambling services nec
Code
Description of business activity
OTHER SERVICES
Automotive repair and maintenance
94110 Auto-electrical services
94110 Automotive mechanical repairs –
electrical repairs
94110 Automotive mobile phone installation
94110 Automotive servicing – electrical
repairs
94110 Car radios or cassette players –
dealing or installation
94110 Car servicing – electrical repairs
94110 Electrical repairing – automotive
94110 Motor vehicle servicing – electrical
repairs
94121 Windscreen repairing
94129 Automotive crash repairs
94129 Car wash and cleaning service
94129 Motor trimming
94129 Motor vehicle body repairing
94129 Motor vehicle crash repairs
94129 Motor vehicle restoration
94129 Motor vehicle rust proofing
94129 Motor vehicle smash repairing
94129 Motor vehicle washing or cleaning
service
94129 Panel beating
94129 Rust proofing – automotive
94129 Smash repairing
94129 Spray painting – motor body
94191 Brake and clutch service
94191 Motor vehicle clutch or brake repairing
94192 Motor vehicle radiator repairing
94193 Mufflers and exhaust systems repairing
– automotive
94199 Automotive mechanical repairs –
general repairs
94199 Automotive servicing – general
mechanical repairs
94199 Car servicing – general mechanical
repairs
94199 Engine reconditioning – customised
94199 Mechanical services – general
94199 Motor cycles or scooters repairing
94199 Motor vehicle mechanical repairs –
general repairs
94199 Motor vehicle warranty inspection
service
94199 Towbar fitting services
94199 Transmission or gearbox assemblies,
motor vehicle reconditioning or
rebuilding
Machinery and equipment repair and
maintenance
94210 Air conditioners repairing – household
94210 Gas appliance repair
94210 Heating equipment – household
electric – repairing
Code
Description of business activity
94210 Household appliances repairing nec
94210 Radios repairing – except car radios
94210 Refrigerators repairing – household
electric
94210 Repairing household electrical
appliances
94210 Sewing machines (household) repairing
94210 Stoves or heaters – household electric
– repairing
94210 Television sets repairing
94210 Washing machines – household
electric – repairing
94220 Computer printer repairs
94220 Poker machine – electronic
maintenance
94220 Repair service – including computer
peripherals
94290 Brewery equipment maintenance
94290 Fire extinguisher servicing
94290 Sewing machines (industrial) repairing
94290 Shopping trolley repair and
maintenance
94290 Supermarket trolley repair and
maintenance
Other repair and maintenance
94910 Footwear repairing
94990 Key cutting or duplicating service
94990 Leather goods repairing – except
apparel
94990 Repairing household non-electrical
and personal goods nec
Personal care services
95110
95110
95110
95110
95110
95110
95110
95110
95110
95120
Barber shop
Beauty salon operation
Epilation service
Hair restoration service – cosmetic
Hairdressing service
Manicure service
Pedicure service
Solarium – sun tanning operation
Sun tanning salon operation
Weight reducing service
Funeral, crematorium and cemetery
services
95200
95200
95200
95200
Cemetery operation
Crematorium operation
Funeral directing
Undertaking
Other personal services
95310
95310
95310
95310
95310
95310
95310
Baby napkins hire service
Carpet cleaning service
Clothes ironing service
Curtain cleaning service
Dry cleaning service, agency
Laundry agency operation
Laundry service
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
BUSINESS INDUSTRY CODES 2013
41
Code
95310
95310
95320
95330
95330
95340
95340
95340
95391
95391
95391
95391
95392
95393
95399
95399
95399
95399
95399
95399
95399
95399
95399
95399
Description of business activity
Linen hire service
Self-service laundry operation
Photographic film processing
Car park operation
Parking station operation
Escort agency service
Massage (adult industry) services nec
Prostitution service
Astrology service
Clairvoyance service
Fortune telling service
Numerology service
Introduction agency service
Child minding service – in the home
Boarding kennels
Dog obedience training
Domestic service nec – on a contract
or fee basis
Genealogy service
Marriage celebrant
Personal services nec
Pet grooming service
Racing information service
Tattooing service
Turkish bath operation
Code
Description of business activity
Code
Description of business activity
ATO USE ONLY
97000 Private households employing staff –
PAYG, FBT use only
Nil company tax returns
98000 Non-taxable or Nil company tax
returns – no income, expense or
balance sheet data present
Special section assessments
99010 Interest on bearer debentures
99020 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
Religious services
95400 Church operation
95400 Religious organisation operation –
except units mainly engaged in the
provision of goods or services which
are primary to other industries
Civic, professional and other interest
group services
95510 Business associations
95510 Professional associations
95510 Trade association operation – except
trade union
95520 Industrial union operation
95520 Trade union operation
95591 Parents and citizens’ associations
95599 Automobile association operation
95599 Clubs – not licensed, for promotion of
community or sectional interests nec
95599 Consumers’ associations operation
95599 Political party operation
Private households employing staff
96010 Private households employing staff
96020 Undifferentiated goods-producing
activities of private households for
own use
96030 Undifferentiated service-producing
activities of private households for
own use
nec means ‘not elsewhere classified’.
mfg means ‘manufacturing’.
42 BUSINESS INDUSTRY CODES 2013
MORE INFORMATION
WEBSITE
n For
PHONE
more information go to ato.gov.au
PUBLICATIONS
If you are not a tax agent
ngo
to ato.gov.au/publications for publications, taxation
rulings, practice statements and forms
nPhone 1300 720 092
nVisit one of our shopfronts
For our shopfront addresses go to our website.
If you are a tax agent
nGo
to http://taxagents.iorder.com.au
by fax on
nOrder
Business
13 28 66
Information about business income tax, fringe benefits tax
(FBT), fuel tax credits (FTC), goods and services tax (GST),
pay as you go (PAYG) and activity statements, including
lodgment and payment, accounts and business registration
(including Australian business number and tax file number),
and dividend and royalty withholding tax.
n
1300 361 462
n Tax
agents For enquiries from registered tax agents.
13 72 86
If you do not speak English well and need help from the
ATO, phone the Translating and Interpreting Service (TIS)
on 13 14 50.
If you are deaf or have a hearing or speech impairment,
phone the ATO through the National Relay Service (NRS) on the
numbers listed below, and ask for the ATO number you need:
nTTY users, phone 13 36 77. For ATO 1800 free call numbers,
phone 1800 555 677.
nSpeak and Listen users, phone 1300 555 727.
For ATO 1800 free call numbers, phone 1800 555 727.
nInternet relay users, connect to the NRS at
relayservice.com.au
Was this manual useful for you? yes no
Thank you for your participation!

* Your assessment is very important for improving the work of artificial intelligence, which forms the content of this project

Download PDF

advertising