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Nat1827_6.06

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BUSINESS TAX AGENTS AND BUSINESS OWNERS LIST NAT 1827–6.2006 SEGMENT AUDIENCE FORMAT PRODUCT ID Business industry codes 2006 For more information visit www.ato.gov.au OUR COMMITMENT TO YOU We are committed to providing you with advice and information you can rely on. We make every effort to ensure that our advice and information is correct. If you follow advice 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. However, we will not charge you a penalty or interest if you acted reasonably and in good faith. If you make an honest mistake when you try to follow our advice 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 this publication does not fully cover your circumstances, please seek help from the Tax Office or a professional adviser. The information in this publication is current at May 2006. 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 a more recent version on our website at www.ato.gov.au or contact us. © COMMONWEALTH OF AUSTRALIA 2006 PUBLISHED BY This work is copyright. Apart from any use as permitted under the Copyright Act 1968, no part may be reproduced by any process without prior written permission from the Commonwealth. Requests and enquiries concerning reproduction and rights should be addressed to the Commonwealth Copyright Administration, Attorney-General’s Department, Robert Garran Offices, National Circuit, Barton ACT 2600 or posted at http://www.ag.gov.au/cca Australian Taxation Office Canberra May 2006 INTRODUCTION INDUSTRY CODES HAVE CHANGED The industry codes have changed from those used in 2005. The changes will apply to the Individual tax return 2006, Partnership tax return 2006, Trust tax return 2006, Company tax return 2006 and the Schedule 25A 2006. The industry codes you used for last financial year cannot be used for this financial year, except those in the 98xxx and 99xxx range. Reason for change: The industry coding regime used by the Australian Taxation Office is a modified version of the Australian and New Zealand Standard Industry Classification (ANZSIC). ANZSIC was released in 1993. It was produced jointly by the Australian Bureau of Statistics (ABS) and Statistics New Zealand. The 1993 standard has now been updated to one which better reflects contemporary and future growth industries and ensures a high degree of compatibility with other major international classification standards. The new industry standard was released by ABS on 28 February 2006. To enable information collected by the Tax Office to be used by a wide range of organisations and to be comparable with other statistics collected, we have updated industry coding to reflect the changes introduced by the Australian Bureau of Statistics. HOW TO USE THIS BOOKLET An accurate description of the taxpayer’s main business activity and its new 5 digit code must be shown at the correct items on relevant returns and schedules. The industry description and code should relate to the activity from which the business derived the greatest gross income or incurred the smallest loss. Business industry codes 2006 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: ■ Abalone ﬁshing – search under the keyword ‘abalone’ to ﬁnd code 04191 ■ Black coal mining – search under the keyword ‘coal’ to ﬁnd code 06000 ■ House painting – search under the keyword ‘painting’ to ﬁnd ‘Painting of buildings or other structures’ code 32440 Once you have identified the most appropriate code from the list, enter it at the correct item and corresponding label of the tax return and/or schedule. Show all numbers in the code, including any leading zeros. If a code cannot be selected using the alphabetic list, your second option is to use the numeric list. Here you need to search for the main business activity of the taxpayer under broad business category headings. For example, if the 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 finfish’, 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 2006, 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 Tax office, or could lead to incorrect targeting of compliance activities. 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 web site, www.ato.gov.au CONTENTS Alphabetical index of industries IV Page Hierarchical index of industries Page A 1 Agriculture, forestry and fishing 21 B 1 Mining 22 C 2 Manufacturing 22 D 4 E 5 Electricity, gas, water and waste services 29 F 6 Construction 29 G 7 Wholesale trade 30 H 8 Retail trade 32 I 8 Accommodation and food services 34 J 9 K 9 Transport, postal and warehousing 34 L 9 Information media and telecommunications 35 M 10 Financial and insurance services 36 N 11 Rental, hiring and real estate services 36 O 11 P 12 Professional, scientific and technical services 37 Q 14 Administrative and support services 38 R 14 Public administration and safety 38 S 14 Education and training 39 T 17 U 18 Health care and social assistance 39 V 18 Arts and recreation services 40 W 19 Other services 41 X 20 ATO use only 42 Y 20 Z 20 Special section assessments 20 Nil company returns 20 ATO use only 20 BUSINESS INDUSTRY CODES 2006 BUSINESS INDUSTRY CODES 2006 Alphabetic listing Description of business activity A Code 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 Air conditioning equipment installation – except motor vehicles Air conditioning equipment mfg Aircraft charter, lease or rental – with crew Aircraft engine building or repair Aircraft leasing Aircraft mfg, maintenance and repair Aircraft wheels and brakes reconditioning service Airline catering service Airline operation – scheduled domestic Airline operation – scheduled international Airport bus service Airport operation Airport services Alarm systems installation Alarm systems mfg Albums mfg Alcohol counselling services Allergist Almond growing Alumina mfg Aluminium can recycling – collecting, sorting, dealing, wholesaling Aluminium ores mining Aluminium rolling, drawing or extruding Aluminium smelting Ambulance service Ammonia mfg Ammunition mfg Amusement centre Amusement machines hiring – including peripherals Amusement machines mfg Amusement park operation Amway sales Anaesthetist Animal clinic or hospital operation Animal food mfg Animal parks Animals retailing – live Antique reproduction furniture retailing Antique wooden furniture mfg Antiques auctioning service Antiques retailing (except pawnbroking) Apartments construction Apartments renting or leasing – except holiday apartments Apiarist Apple growing Apricot growing Aquaculture – except lobsters or oysters Aquarium mfg Aquarium operation Code 32330 24520 49001 23940 66190 23940 23940 45130 49009 49009 46220 52200 52200 32340 24290 15230 87900 85129 01390 21310 33221 08020 21420 21320 85910 18110 22990 91310 66390 24690 91310 43109 85121 69700 11920 89210 42794 42110 25110 38000 42732 30190 67110 01930 01340 01350 02019 22990 89210 Description of business activity Code Architect 69210 Architectural services 69210 Archival service 60100 Armoured car service 77120 Art dealers 42792 Art gallery operation – retail 42792 Art pottery mfg 20290 Art school operation 82120 Artiﬁcial insemination service 05290 Artiﬁcial limbs, eyes, etc mfg 24120 Artist 90029 Artists’ supplies retailing 42720 Artists’ supplies wholesaling 37390 Artwork preparation service 16120 Asbestos removal service 29220 Asphalt surfacing 31010 Assay service 69250 Astrology service 95391 Auctioning service – furniture, second hand goods 38000 Auctioning service – livestock 38000 Auctioning service – real estate 67200 Auctioning service – used motor vehicles 38000 Auctioning service nec 38000 Auditing service 69320 Author 90029 Auto parts recyclers 35050 Auto-electrical services 94110 Automatic electrical door maintenance 32320 Automobile association operation 95599 Automotive crash repairs 94129 Automotive mechanical repairs – electrical repairs 94110 Automotive mechanical repairs – general repairs 94199 Automotive mobile phone installation 94110 Automotive servicing – electrical repairs 94110 Automotive servicing – general mechanical repairs 94199 Aviary operation 89210 Aviation consultancy service 52200 Avocado growing 01390 Awnings installation or repair 32390 Awnings mfg – ﬁbreglass 19190 Awnings mfg – metal 22990 Awnings mfg – textile 13330 Awnings retailing 42110 B Babies’ wear retailing Baby foods mfg – milk based Baby foods, canned or bottled mfg – except milk based Baby napkins hire service Baby napkins mfg – disposable Badge mfg – cloth 42510 11330 11400 95310 15240 13340 nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ BUSINESS INDUSTRY CODES 2006 1 Description of business activity Code Description of business activity Code Description of business activity Code Badge mfg – metal Baggage agency service Bags mfg – leather or leather substitute Bags mfg – paper Bags mfg – plastic Bags or sacks mfg – textile Bags or sacks wholesaling – textile Bags wholesaling – paper Bakeries and hot bread shops Bakeries for bread, etc mfg – except those selling directly to public Bakery machinery mfg Bakery product mfg (non-factory-based) Ballet company operation Ballet teaching Banana growing Bandages/dressings – medical retailing Bank operation Bar – licensed Barbecues mfg Barbecues retail Barber shop Bark mfg – ground Barrels mfg – metal Barrels mfg – wooden Barrister Basketballer – professional Bathroom and toilet ﬁttings – retailing Bathroom and toilet ﬁttings – wholesaling Bathroom and toilet ﬁttings mfg – metal Bathroom ﬁxtures mfg – vitreous china Batteries mfg Batteries retail – motor vehicle Batteries wholesaling – motor vehicle Bauxite mining Bearings mfg Beauty salon operation Bed base mfg – upholstered Beds mfg – wooden Beds mfg nec Beds retailing Beds wholesaling Beef cattle and sheep farming Beef cattle farming Beef cattle farming and cereal grain growing Beef cattle feedlots (specialised) Beekeeping Beer mfg Beer, wine and spirits wholesalers Berry fruit growing Bicycles and accessories retailing Bicycles hiring Bicycles mfg 25910 52910 13200 15220 19110 13330 37110 37360 41290 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 32990 91139 25920 92099 24110 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 94290 24690 32220 33390 11710 24690 11740 90010 82120 01390 42711 62210 45200 24410 42210 95110 14110 22390 14990 69310 91122 42310 33320 22990 20290 24390 39211 35040 08020 24990 95110 25130 25110 25110 42110 37310 01440 01420 01450 01430 01930 12120 36061 01330 42410 66390 23990 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 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 2006 Description of business activity 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 Code 32420 50100 31099 45110 11720 41290 16120 24110 42210 23120 66190 66390 42410 44000 31099 18510 05290 22930 33221 13330 39219 23190 39110 46239 66110 23110 95330 94110 94110 94199 94129 23120 39211 39130 66190 44000 15100 13400 77120 24690 14920 25110 32420 95310 32430 42120 13310 90029 Description of business activity Code Description of business activity Code 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 Chip board mfg Chiropodists Chiropractor service Chlorine mfg Chocolate mfg Chromium plating 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 Church operation Chutneys or relishes mfg Cigarettes mfg Cinema operation Circus operation Citrus fruit growing Civil engineering – non building construction nec Civil engineering – road or bridge construction Civil engineering service Claim assessment service Clairvoyance service Clay quarrying Clay roof tiles mfg Cleaning products – chemical-based – wholesaling Cleaning service Clinic – dental Clinic – medical – general practice Clinical massage service Clock mfg Clocks retailing Clothes hoist installation Clothes hoists mfg Clothes ironing service Clothing accessories mfg nec Clothing accessories retailing 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 Clothing retailing Clothing wholesalers Clubs – licensed Clubs – not licensed, for promotion of community or sectional interests nec Clubs – not licensed, hospitality, with staff Clubs – sporting – except hospitality Coaching – sports Coal loader operation – sea transport Coal mining – black coal Coal mining – brown coal Coal product mfg nec Coal retailing Coal wholesaling Coconut growing Coffee growing Coffee mfg Coffee shops Coin dealers Cold store operation 95400 11400 12200 55130 90010 01360 45120 23190 87100 87100 95393 86090 73110 20290 42130 37330 36090 14940 85399 85340 18130 11820 22930 31099 31010 69230 64200 95391 09190 20290 33230 73110 85310 85110 85391 24190 42799 32990 22990 95310 13510 42510 13510 13510 13510 13510 13510 13510 42510 37120 45301 95599 45302 91140 82110 52120 06000 06000 17090 42799 33229 01390 01590 11990 45110 42733 53090 nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ BUSINESS INDUSTRY CODES 2006 3 Description of business activity Code Description of business activity Collection agency service Collieries – black coal Collieries – brown coal 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 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 72930 06000 06000 69240 69910 16110 35020 75400 64110 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 Creative writers – own account Credit bureau or agency service Credit card administration service Credit unions Crematorium operation 75100 58010 85990 16200 42420 90029 24219 24211 70000 94220 70000 42220 16200 16200 59210 81011 34920 24211 90030 20330 20340 32210 11820 41290 36090 99060 66310 09190 69230 75520 85129 72930 95599 85320 24110 66190 Code 52120 52999 15210 15210 18410 72120 99070 86011 69310 69310 11500 42130 42210 53090 08030 21330 22400 12110 36090 42120 69610 62400 82199 18520 43101 43101 42712 37200 43201 90029 66390 25910 37320 05210 01520 51020 75400 04112 42799 04111 90029 72930 64190 62230 95200 Description of business activity Code 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 D Dairy cattle farming Dairy herd testing Dairy products mfg nec Dairy products wholesaling Dams construction Dance hall or studio operation Data entry service Data processing service Datacasting service provision Debt collecting service Deer breeding, farming Defence forces operation and administration Delicatessens Delivery service – road Demolition of buildings or other structures Dental amalgams mfg Dental hospital operation Dental instruments or equipment mfg Dental surgeon Dentures fabrication Deodorant mfg Department store operation 01600 05290 11330 36030 31099 91390 59210 59210 58020 72930 01800 76000 41290 46100 32120 24120 85310 24120 85310 24120 18520 42600 nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ 4 BUSINESS INDUSTRY CODES 2006 Description of business activity Code 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 Description of business activity Domestic service nec – on a contract or fee basis Doors or windows mfg – wooden Doughnuts mfg Drafting service – architectural Drains construction, cleaning or repairing – except sewerage or stormwater drains Drama school operation Drawing ofﬁce service – engineering Dredging – harbours or rivers Dressmaking – custom tailoring Dressmaking – customised Dressmaking supplies retailing Dried ﬂowers retailing Drilling contractors Drilling machinery mfg – woodworking or metalworking Drilling machinery mfg nec Drills mfg – portable electric Drive-in theatre operation Driver training – automotive Driving school operation – motor vehicle Drug plants growing Drug referral centre operation Drug rehabilitation counselling services Drugs retailing Drugs wholesaling – except veterinary Drugs wholesaling – veterinary Dry cell battery retailing Dry cleaning machinery mfg Dry cleaning machinery or equipment wholesaling Dry cleaning service, agency Dry ice mfg Drydock operation Duck farming Duct work mfg – air conditioning Ducts mfg – sheet metal Dyeing service Dyes mfg – inorganic Dyes mfg – organic Dyes wholesaling Code 95399 14920 11720 69210 32310 82120 69230 31099 13510 13510 42140 42740 32990 24630 24620 24630 55130 82199 82199 01590 85990 87900 42711 37200 37200 42290 24690 34190 95310 18110 23910 01710 22400 22400 13340 18130 18210 33230 E Earthmoving equipment operation training Earthmoving machinery mfg Earthmoving plant hire – with operators Earthmoving services Eastern foods retailing Eastern foods wholesaling Education nec Educational workshops/seminars Egg and egg products wholesaling Egg farm operation 81019 24620 32920 32120 41290 36090 82199 82199 36090 01720 Description of business activity Code 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 Entertainer/celebrity management service Entertainers Entertainment centre operation Environmental consultancy service – excluding laboratory service Environmental consultancy services 34940 24290 24390 32320 34940 69230 24390 34940 31099 34940 94110 32320 26300 24190 26200 69230 34940 34930 32390 24910 82199 59100 75520 87900 77130 72110 22930 85310 40000 94199 69230 69230 69100 69220 24990 22930 34940 77120 69629 90021 90030 69621 69621 nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ BUSINESS INDUSTRY CODES 2006 5 Description of business activity Code Description of business activity Code Description of business activity Code 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 95110 32390 24910 95340 72990 32120 72110 64190 32120 18920 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 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 – ﬁnﬁsh 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 64190 62300 94290 77130 77130 63220 77130 34990 32340 22990 22990 42410 32390 32390 03020 42799 37390 18920 42799 45120 02039 11200 02039 11200 11200 13320 41212 36040 04199 04130 04192 66390 25920 42410 04140 91110 13330 30190 Flour milling machinery mfg Flower growing (outdoors) Flower growing (under cover) 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 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 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 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 67110 11990 32430 19200 13310 42120 37310 20340 32430 37310 32420 42740 33190 11610 11610 Food research institution operation – except university 69100 Food waste disposal units mfg 24410 Food wholesaling nec 36090 Football pools operation 92099 Footballer – professional 91124 Footpaths construction – concrete 32210 Footwear mfg 13520 Footwear repairing 94910 Footwear retailing 42520 Footwear wholesaling 37120 Forensic science consulting service – other than pathology service 69250 Forest conservation services 05100 Forest nursery operation or service 05100 Forest planting 05100 Forestry 03010 Forging machinery mfg 24630 Forging machinery or equipment wholesaling 34190 Forgings mfg – iron or steel 22100 Forgings mfg – non-ferrous metal nec 21410 Forklift trucks mfg 24910 Formwork ﬁxing – wooden 32420 Fortune telling service 95391 Fossil fuel electricity generation 26110 Foundation garments mfg 13510 Foundation garments retailing 42510 Foundations construction – concrete 32210 Four wheel drive tour operation with driver 50100 Frame mfg – wooden picture or mirror 14990 Freezers mfg 24410 Freight brokerage service 52999 nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ 6 BUSINESS INDUSTRY CODES 2006 Description of business activity Code Description of business activity Code Description of business activity Code Freight containers mfg – metal 22310 Furniture mfg nec Furniture part mfg – except sheet metal Furniture removal service – road Furniture retailing – household Furniture storage service Furniture wholesaling – except ofﬁce Furniture wholesaling – ofﬁce Furriers – retail Furriers – wholesale 25190 25190 46100 42110 53090 37310 37310 42510 37120 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 Gourmet shops Grain elevator operation Grain loader operation – sea transport Grain silo operation Grain storage Grain, cereal growing Granite quarrying Grapes growing Graphic design service – for advertising Gravel quarrying, washing or screening 22230 Freight forwarding service – except by road 52920 Freight forwarding service – road 52920 Freight terminal operation – sea transport 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 Furnaces mfg – electric – except space heaters Furnaces mfg – industrial – except electric furnaces or space heaters Furnaces or furnace equipment, industrial, wholesaling – except electrical Furniture ﬁttings mfg – metal Furniture hiring Furniture mfg – sheet metal Furniture mfg – wooden 52120 50290 48100 49001 47100 48100 49009 49009 02039 62400 11400 11400 36050 12110 11400 11400 05290 11400 41220 01120 01110 27000 33210 72990 63210 95200 42510 04200 01990 31099 24390 24990 34990 25120 66390 25120 25110 G Galvanised iron products dealing 33390 Gambling services nec 92099 Game bird farming 01710 Game ﬁshing tours – coastal waters 50100 Games retailing 42430 Gaol operation 77140 Garage doors mfg – aluminium 22230 Garage doors mfg – metal – except aluminium 22290 Garages – prefabricated metal mfg 22220 Garages – prefabricated wood mfg 14910 Garbage bags mfg – plastic 19110 Garbage bins mfg – plastic 19110 Garbage cans mfg – metal 22390 Garbage collection service 29110 Garbage disposal service 29210 Garden drainage systems installation 32910 Garden ornaments retailing 42320 Garden sprinkler systems installation – except irrigation systems 32910 Garden supplies retailing nec 42320 Garden tools mfg – except power operated 22990 Garden tools retailing 42310 Garden tools wholesaling 33390 Gardening service nec 73130 Gas – natural – exploration on contract 10112 Gas – natural – exploration own account 10111 Gas – natural – extraction 07000 Gas appliance repair 94210 Gas cylinders mfg 22310 Gas engines mfg – except agricultural or motor vehicle 24990 Gas hauling – by road 46100 Gas heating appliances – household – mfg 24490 Gas heating appliances – household – retailing 42210 Gas or fuel oil mfg 17010 Gas plumbing 32310 Gas stoves mfg – household 24410 Gas, natural, distribution – through mains system 27000 Gases – industrial – wholesaling – except liqueﬁed petroleum gas 33230 Gases mfg – industrial 18110 Gasoline reﬁning or blending 17010 22290 23190 25910 09903 20900 37320 95399 32990 63220 36010 85110 41100 42799 69250 42799 01590 22210 20100 42130 37330 32450 19150 01990 05220 91310 39120 08040 22930 21390 33229 25910 31099 91139 25920 42410 37340 01710 41290 53010 52120 53010 53010 01490 09190 01310 69240 09110 nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ BUSINESS INDUSTRY CODES 2006 7 Description of business activity Code Description of business activity Greengrocery operation – retail Greeting cards mfg Greeting cards retailing Greyhound training Groceries retailing Groceries wholesaling nec Grocery supermarket operation Guest house operation Guns or riﬂes mfg Guns or riﬂes retailing Guttering installation or repair – roof Guttering mfg – sheet metal Gymnasium equipment retailing Gymnasium equipment wholesaling Gymnasium operation Gynaecologist 41220 15230 42799 91291 41100 36090 41100 44000 22990 42410 32310 22240 42410 37340 91110 85124 Hay growing 01590 Headphones mfg 24290 Headstones mfg, installation 20900 Health foods direct selling 43109 Health foods retailing 41290 Health foods wholesaling 36090 Health insurance 63210 Health services nec 85990 Hearing aids dispensing 85399 Hearing aids mfg 24120 Heaters – household – mfg 24490 Heating equipment – household electric – repairing 94210 Heating equipment – household electric – retailing 42210 Heating equipment installation – except industrial furnaces 32330 Heating oil dealing 33210 Helicopter charter 49001 Helicopter mfg or repairing 23940 Helmets mfg 13510 Herb mfg – processed 11990 Herbalist 85391 Herbarium operation 89210 Herbs growing (outdoors) 01230 Herbs growing (under cover) 01220 Hide wholesaling 33190 High Commission operation 75520 High school operation – except combined primary and secondary school 80220 Hire car service without driver 66110 Historic house operation 89100 Hobby equipment and supplies retailing 42430 Hobby equipment hiring 66390 Hobby equipment wholesaling – except tools 37340 Hoists or hoisting equipment mfg – except clothes hoists 24910 Holding company operation – ie holding shares in subsidiary companies 62400 Holiday houses and ﬂats operation 44000 Home for the disadvantaged operation nec 86090 Home maintenance and repair services 32990 Home page development 70000 Home units construction 30190 Homeless accommodation 86090 Homeless welfare assistance – except accommodation 87900 Homoeopath 85391 Honey mfg – blended 11990 Honey wholesaling 36090 Hops growing 01590 Horse breeding 01910 Horse ﬂoat mfg 23120 Horse ﬂoats wholesaling or retailing 39130 H Haberdashery retailing Haberdashery wholesaling Haematologist services Hair brushes mfg Hair care products mfg Hair driers mfg – electric – except household Hair driers mfg – electric – household Hair restoration service – cosmetic Hair restoration service – except by registered medical practitioner or cosmetic Hairdressers’ equipment wholesaling Hairdressing service Ham mfg Hamburgers mfg – precooked Hamburgers retailing Hand tools mfg nec – except pneumatic or power operated Hand tools nec mfg – pneumatic or power operated Hand tools wholesaling – including power operated Handbags mfg Handbags retailing Handyman services Handyman services – household repairs – excluding cleaning, gardening or trade services elsewhere classiﬁed Hang glider mfg Harbour services nec Harbour works construction – except buildings Hardboard mfg Hardware retailing – domestic Hardware wholesaling – domestic Harness mfg Hats mfg Hay cutting, baling or pressing 42140 37110 85129 25990 18520 24390 24490 95110 85129 34990 95110 11130 11130 45120 22990 24630 33390 13200 42590 32990 32990 25920 52190 31099 14940 42310 33390 13200 13510 05290 Code Description of business activity Code 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 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 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 11730 11320 45120 36030 12110 42799 52910 66390 18130 18120 81019 nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ 8 BUSINESS INDUSTRY CODES 2006 Description of business activity Code Description of business activity 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 Inner spring 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 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 18110 Island ferry operation – in coastal waters 24990 34990 69100 95520 29110 13510 59220 19160 25130 18320 33390 32390 20900 63220 64200 99050 64200 64200 99010 32440 69400 45110 59100 70000 70000 70000 57000 42210 59100 70000 70000 70000 69990 95392 64200 54190 62400 62400 62400 21100 08010 08090 24690 31099 Code 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 Kitchenware mfg – ceramic Kitchenware mfg – glass Kitchenware mfg – plastic nec Kitchenware retailing Kitchenware wholesaling Kiwi fruit growing Knitted fabrics mfg Knitting machines mfg Knives mfg – hand held – except power operated 04200 36020 22390 32210 17010 40000 33210 24490 94990 22990 80100 14910 34940 25110 20290 20290 20100 19120 42130 37330 01320 13400 24690 22990 L Laboratory operation 69250 Description of business activity Code 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 – infra-red 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 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 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 34990 95310 32910 42310 24610 34110 73130 08070 21330 66400 66310 13510 nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ BUSINESS INDUSTRY CODES 2006 9 Description of business activity Code 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 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 Description of business activity M Code Macadamia nut growing Machine tools wholesaling Magazine retailing Magazine wholesaling Magnetic tapes mfg – except pre-recorded Magnetic tapes mfg – pre-recorded or publishing Magnetic therapy service Mail services Mailbox rental services Maize growing Male and female clothing mfg – mfg equal amount of each Malt extract mfg Malt mfg – except malt extract Management consultancy service Management training service Mango growing Manicure service Map preparation service Maps publishing Marble quarrying Margarine mfg Marina operation – pleasure craft Marine accessories retailing nec Marine engineering service Marine oils wholesaling Market research service Marriage celebrant Marriage guidance service Martial arts and self-defence instruction Massage (adult industry) services nec Massage therapy (medical) service Masts mfg – aluminium Match mfg Maternity hospital operation Matriculation college operation Mattress mfg – except rubber Mattress mfg – rubber 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 01390 34190 42441 37350 24290 16200 85391 51010 51010 01490 13510 11610 11610 69629 81019 01390 95110 69220 54130 09190 11500 91390 42450 69230 33230 69500 95399 87900 82110 95340 85391 22990 18920 84010 80220 25130 25130 42110 37310 87900 24190 11110 11110 41211 36020 11130 94199 25910 24120 Description of business activity Code 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 Milk mfg – condensed or evaporated Milk powder mfg Milk processing – cream Milk processing machinery or equipment wholesaling Milk production – dairy cattle Milk products mfg nec Milk receiving or distribution depot operation Milk vendor Milk wholesaling Millinery retailing Millinery wholesaling Mine site construction nec Mine site preparation 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 11330 11330 11310 34190 01600 11330 11310 43109 36030 42510 37120 31099 32120 nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ 10 BUSINESS INDUSTRY CODES 2006 Description of business activity Code Description of business activity Code Description of business activity Code Mineral exploration – own account Mineral exploration services Mineral water mfg Minerals wholesaling nec Mining engineering service Mining machinery mfg Mining machinery or equipment wholesaling Mining nec Mining services nec Mining surveying service Mirrors mfg Mobile homes dealing Mobile phone battery retailing Mobile phone battery wholesaling Mobile phone retailing Model agency Modelling school Modem equipment mfg Money market dealers Monorail operation Monuments making Monuments or grave markers mfg – concrete Mortgage broking service Motel operation Motion picture distribution Motion picture editing Motion picture ﬁlm or tape production Motion picture leasing Motion picture screening Motion picture theatre operation Motor accessory shops operation Motor cars mfg Motor cycle tour operation – with driver Motor cycles mfg Motor cycles or scooters repairing Motor cycles or scooters wholesaling or retailing Motor trimming 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 10121 10122 12110 33229 69230 24620 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 35040 35050 94192 94129 94129 Newsagent operation Newspaper wholesaling Newspapers printing Newspapers publishing Newspapers retailing Newsprint mfg Newsreel production Newsreel theatre operation Nickel ore mining Night watchman service Nightclub operation Nominee service Non-resident insurance company – section 143 ITAA 1936 Non-taxable or NIL company returns – no income, expense or balance sheet data present Notary Numerology service Nurseries – retail Nursery stock – wholesale Nursing care (in patient’s home, predominantly home support) Nursing care (in patient’s home, predominantly medical) Nursing college operation Nursing home operation Nursing service Nuts mfg – candied Nuts or bolts mfg – metal Nuts wholesaling 42441 37350 16110 54110 42441 15100 55110 55130 08060 77120 45200 64190 34190 09909 10900 69220 20100 39130 42210 34930 42210 72120 81019 24220 62290 47200 20900 20340 64110 44000 55120 55140 55110 55120 55130 55130 35040 23110 50100 23990 94199 39120 94129 66110 35040 94129 94191 23120 13330 94129 23130 23110 63220 94199 35040 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 N Nail polish mfg Nails mfg Natural sciences – astronomy, chemistry, mathematics, physics, earth sciences research activities Nautical instruments mfg Naval architecture service Navigation service – air transport Navigation service – water transport Navigational equipment mfg Neon signs mfg Netball court or facility operation Nets and netting mfg Network communication service (wired) Network communication service (wireless) Neurologist News collection for radio broadcasting News collection for television broadcasting 18520 22910 69100 24190 69230 52200 52190 24190 24320 91139 13320 58010 58020 85129 60200 60200 99040 98000 69310 95391 42320 33190 87900 85399 82120 86011 85399 11820 22920 36090 O Oat growing Oatmeal mfg Observatory operation – except university Obstetric hospital operation Obstetrician Occupational health and safety (OH&S) consultancy services Occupational therapy service Ocean cruise services – between domestic and foreign ports Ocean cruise services – between domestic ports Oceanographic surveying service Ofﬁce cleaning service Ofﬁce furniture mfg – sheet metal Ofﬁce furniture mfg – wooden Ofﬁce installation and ﬁtout services Ofﬁce machinery or equipment hiring Ofﬁce machines mfg Oil and gas ﬁeld services nec Oil heaters installation Oil heaters mfg – household Oil heaters retailing – household 01490 11620 69100 84010 85124 69622 85399 48200 48200 69220 73110 25120 25110 32390 66390 24219 10900 32330 24490 42210 nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ BUSINESS INDUSTRY CODES 2006 11 Description of business activity Code Description of business activity Oil shale mining Oils or greases wholesaling – industrial or lubricating Oilseed growing Olive growing On-selling electricity and electricity market operation Onions growing Opal mining Opera company operation Opera house operation Operations research service Ophthalmic articles and instruments mfg Ophthalmologist Optical dispensing Optical ﬁbre cable mfg – insulated Optical ﬁbre cable mfg – uninsulated Optical glass mfg Optical instruments or equipment mfg Optical lens grinding Optician Oral pathologist Orchard supplies wholesaling nec Orchestra operation Organic industrial chemical mfg nec Ornamental plant growing (outdoors) Ornamental plant growing (under cover) Orthodontist Orthopaedic specialist Orthoptist Orthotics – arch supports mfg Osteopath service Other basic polymer mfg Other electricity generation Other horse and dog racing activities Other public order and safety services Other telecommunications services Other waste collection services Otorhinolaryngologist Outboard motors mfg Outboard motors retailing Outdoor furniture mfg – wooden Outplacement service Ovens mfg – household Ovens mfg – industrial – except electric Overseas ships freight – section 129 Income Tax Assessment Act 1936 (ITAA 1936) Oyster farming Oysters mfg – canned 07000 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 dough 11720 Pate mfg – except ﬁsh 11130 Pathologist 85202 Pathology laboratory operation 85202 Paving laying 32910 Paving material – hot mix bitumen 31010 Paving material mfg – except hot-mix 17090 Pawnbroking 42731 Pawpaw growing 01390 Pay TV antennae installation 32320 Pay TV installation – antennae, decoder 32320 Pay TV operation 56220 Pay TV station operation 56220 Peach growing 01350 Peanut growing 01590 Pears growing 01340 Pebbles quarrying 09110 Pecan nut growing 01390 Pedicure service 95110 Pencils mfg 25990 Pens mfg 25990 33210 01490 01370 26400 01230 09902 90010 90030 69629 24110 85129 85320 24310 24190 20100 24110 24110 85320 85310 33190 90010 18120 01120 01110 85310 85129 85320 24120 85340 18290 26190 91299 77190 58090 29190 85129 24990 42450 25110 72110 24410 24690 99020 02011 11200 P Packing or ﬁlling service – contract basis Paediatrician Paedodontist 73200 85129 85310 Code Description of business activity 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 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 Code 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 33210 37390 18410 42711 42420 34940 24219 34940 60100 66390 24110 42210 34940 18910 95320 69910 16120 nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ 12 BUSINESS INDUSTRY CODES 2006 Description of business activity Code Description of business activity Code Description of business activity 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 Plate mfg – aluminium Plate mfg – non-ferrous metal – except aluminium Platemaking ﬁlm service Platework nec Playground equipment wholesaling Playhouse operation Playwright Plum or prune growing Plum pudding mfg Plumbers’ ﬁttings wholesaling Plumbing – except marine Plywood mfg Pneumatic tools mfg nec Pocket calculators retailing – electronic Podiatry service Poet Poker machine – electronic maintenance 85330 89220 19120 42799 11720 01920 21100 13330 52190 01390 22990 69230 50210 31099 21420 Poker machine – electronic mfg Poker machines or parts mfg Police services – government Polish mfg Political party operation Pollution monitoring service Pool cleaning equipment wholesaling Port services nec Portable toilet building mfg – plastic Portfolio investment management services Portrait photography services Possum hunting and trapping Post ofﬁce operation Postal agency operation Postcards retailing Posts or poles mfg – concrete Potato crisp mfg Potato crisps wholesaling Potato growing Pottery goods mfg – ornamental Poultry farming – for eggs Poultry farming – for meat Poultry feed mfg – prepared Poultry hatchery operation – egg breeds Poultry hatchery operation – meat breeds Poultry meat mfg Poultry packing Poultry retailing – fresh Poultry wholesaling Powder coating of metallic products Power saws mfg – woodworking or metalworking Power station turbine mfg Power tool demonstration Pram and trolley hire Prawn ﬁshing Precious metals scrap dealing Precious metals wholesaling Prefabricated bus shelter mfg – concrete Prefabricated bus shelter mfg – metal Prefabricated bus shelter mfg – wooden Prefabricated furniture mfg – wooden Prefabricated garage mfg – metal Prefabricated kit home mfg – metal Prefabricated portable toilet mfg – metal Prefabricated shed mfg – metal Prefabricated sheds mfg – wooden Prefabricated transportable home mfg – metal Pre-prepared meals mfg nec Pre-school centre operation – except child minding centre 24290 24690 77110 18510 95599 69250 37390 52190 19120 Primary and secondary school operation – combined Primary school operation – except combined primary and secondary school Printed circuits board mfg Printing Printing machinery or equipment mfg Printing machinery or equipment wholesaling Printing services Private boys’ school operation – combined primary/secondary school Private boys’ school operation – primary school only Private boys’ school operation – secondary school only Private girls’ school operation – combined primary/secondary school Private girls’ school operation – primary school only Private girls’ school operation – secondary school only Private hotel operation – short-term accommodation Private households employing staff Private school operation – combined primary/secondary school Private school operation – primary school only Private school operation – secondary school only Product design service Professional associations Professional equipment wholesaling Project management – house construction Project management – non-residential building construction 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 21490 21220 20290 20340 19120 20290 45120 66390 42320 20320 20320 32410 32410 19130 19120 18120 29220 85129 20100 21420 21490 16120 22990 37340 90030 90029 01350 11720 33320 32310 14930 24630 42210 85399 90029 94220 64190 69910 04200 51010 51010 42799 20340 11910 36090 01230 20290 01720 01710 11920 01720 01710 11120 11120 41213 36020 22930 24630 24990 72990 66390 04120 33221 37320 20340 22220 14910 25110 22220 22220 22220 22220 14910 22220 11910 80100 Code 80230 80210 24290 16110 24690 34190 16120 80230 80210 80220 80230 80210 80220 44000 96010 80230 80210 80220 69230 95510 34910 30110 30200 24120 85310 95340 77120 42510 84020 85125 85399 85399 45200 69629 80230 80210 80220 80230 80210 nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ BUSINESS INDUSTRY CODES 2006 13 Description of business activity 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 Code 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 01990 Rabbit hunting or trapping 04200 Rabbit meat wholesaling 36020 Race course or track operation – horse or dog 91210 Race course or track operation (except dog or horse) 91139 Race horse training 91292 Racing information service 95399 Racing kennels operation 91291 Racing stables operation 91292 Radar equipment mfg 24190 Radiators mfg 23190 Radio broadcast studio equipment mfg 24220 Radio or television parts wholesaling 34940 Radio relay station operation 58020 Radio remote control equipment mfg 24190 Radio service 56100 Radio station operation 56100 Radio telephone service 58020 Radio transceivers mfg – transmitters 24220 Radiographer 85203 Radiologist 85203 Radiology services 85203 Radios mfg 24290 Radios repairing – except car radios 94210 Radios retailing – except car radios 42210 Radios wholesaling 34940 Railway operation – by historical railway societies or as a tourist attraction 50100 Railway rolling stock mfg and repair 23930 Railway sleepers mfg – concrete 20340 Description of business activity Code Description of business activity Code Railway station operation Razors or razor blades mfg – except power operated Ready mixed concrete mfg – except dry mix 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 Recorded media mfg and publishing Recorded media mfg and publishing nec Recorded music retailing Records – phonograph – mfg or publishing Recreation ground operation – except sporting Recycling – auto parts Recycling of cans, metal waste and scrap Recycling of glass, plastic bottles, etc Recycling of other non-metal waste and scrap Referee, umpire – professional Reforestation services Refrigeration equipment installation Refrigeration equipment mfg – commercial or industrial Refrigeration equipment wholesaling – commercial Refrigerators mfg Refrigerators repairing – household electric Refrigerators retailing – household 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 52999 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/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 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 81020 86012 86090 45110 22990 20330 67200 67200 67200 67200 67200 67200 67200 16200 16200 42420 16200 89220 35050 29220 29220 29220 91125 05100 32330 24410 34940 24410 94210 42210 77200 42799 95400 67200 67120 67200 67120 94220 94210 94990 73110 42799 85129 01460 11610 11400 11990 36090 82110 31099 31010 46100 46239 73110 73130 04111 32910 09110 22230 22290 20340 21100 23190 20340 20290 32230 32420 22210 14920 32230 33390 17090 13320 37110 19200 29220 29110 29210 13330 94129 S Saddles mfg Safes or vaults installation Safes or vaults mfg Safety glass mfg Safﬂower growing Sail cloth wholesaling 13200 32390 22990 20100 01490 37110 nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ 14 BUSINESS INDUSTRY CODES 2006 Description of business activity Code Description of business activity Code Description of business activity Code 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 Scaffolding construction Scaffolding mfg – prefabricated steel School – combined primary and secondary School – primary school School bus service School, high school – secondary Scientiﬁc equipment wholesaling Scientiﬁc glassware mfg Scientiﬁc instruments or equipment mfg nec Scientiﬁc or technical services nec Scientiﬁc research institution operation – except university Scissors mfg – except electric Scrap metal merchants Screen doors mfg – aluminium Screen doors mfg – metal – except aluminium Screen printing Screen printing positive mfg 25920 23920 42450 82110 13330 69629 02020 02039 09909 11990 Screening mfg – wire Screens – window – wholesaling Screwdrivers mfg – including bits or blades – except pneumatic or power operated Screws mfg – metal Scuba diving school Sculptor Seafood processing Seafoods mfg – canned Seafoods mfg – preserved Seafoods retailing – fresh Seafoods wholesaling – canned Seafoods wholesaling – fresh or frozen Seasonings mfg – food Seat covers mfg – textile Seat-belts mfg Seats mfg – upholstered Seaweed – algae harvesting 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 goods wholesaling nec Second hand jewellery retailing – except pawnbrokers Second hand motor vehicle parts dealing Secondary school or college operation Secretarial service Security door mfg – metal Security service Security systems – installation Security valuation service Seed cleaning or grading Seed growing nec Seedling growing nec (outdoors) Seedling growing nec (under cover) Seedlings retailing Seeds retailing – garden Seeds wholesaling – farm or garden Seeds, ﬂower, growing (outdoors) Seeds, ﬂower, growing (under cover) Seismic survey data analysis service Seismic surveying service Self-raising ﬂour mfg Self-service laundry operation Septic tank installation Septic tank service Service station operation Services to the arts nec Set designing service Sewerage or stormwater drainage systems construction 22910 33390 Sewerage system operation Sewing machines (household) repairing Sewing machines (industrial) repairing Sewing machines mfg – household Sewing machines mfg – industrial Sewing machines wholesaling – household Shade houses (metal) mfg – prefabricated Share registry operation Shearing services Sheds mfg – prefabricated metal Sheep and beef cattle farming Sheep farming Sheep farming and cereal grains growing Sheet metal products mfg nec Sheet mfg – aluminium Sheet mfg – non-ferrous metal – except aluminium Sheet music publishing Ship charter, lease or rental Ship charter, lease or rental – with crew for freight transport Ship leasing Ship loading or unloading service Ship management service for coastal sea transport Ship management service for international sea transport Ship mooring service Ship registration service Ship repairing Ship wrecking Shipbuilding Shipping agency service Ships agency service Ships, boats hull cleaning Shire administration Shock absorbers mfg Shoes mfg Shoes retailing Shop ﬁttings mfg – built-in timber display cabinets (factory built) Shop ﬁttings mfg – free standing timber display cabinets (factory built) Shop ﬁttings mfg – timber display cabinets built at the clients premises (on-site fabrication) Shop fronts mfg, installation – aluminium Shop fronts mfg, installation – metal – except aluminium Shopping trolley collection service Shopping trolley repair and maintenance Shopping trolleys mfg 28120 94210 94290 24490 24690 18130 02031 52190 69400 33390 08050 32990 09110 13520 09190 29210 69230 15240 22400 20290 58020 11400 11130 36020 62210 14110 24690 24990 32990 22210 80230 80210 46220 80220 34910 20100 24190 69250 69100 22990 33221 22230 22290 16110 16120 22990 22920 82110 90029 11200 11200 11200 41212 36090 36040 11990 13330 23190 25110 04192 42733 42733 42733 42733 37390 42733 35050 80220 72910 22290 77120 32340 64190 05290 01590 01120 01110 42320 42320 33190 01150 01140 69250 69220 11610 95310 32310 29210 40000 90029 90029 34940 22220 64190 05220 22220 01440 01410 01450 22400 21420 21490 55210 48100 48100 66190 52110 48100 48100 52120 52190 23910 23910 23910 52190 52190 23910 75300 23190 13520 42520 14920 25110 32420 22230 22290 72990 94290 22910 31099 nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ BUSINESS INDUSTRY CODES 2006 15 Description of business activity Shower screens mfg – aluminium framed Shrubs or trees retailing Shutters mfg – aluminium Shutters mfg – metal – except aluminium Signalling equipment, electrical mfg nec Signs mfg – electric Signwriting Silicone mfg Silver ore mining Silver plating Silver smelting, reﬁning Silver-lead bullion mfg Silver-lead-zinc ore mining Silverware mfg Silverware retailing Skateboards mfg Skating rink operation Ski equipment hire Ski equipment mfg Ski equipment retailing Ski equipment wholesaling Ski-lodge operation Skin diving equipment mfg Skin diving equipment retailing Skin diving equipment wholesaling Skins wholesaling Ski-tow operation Skylights mfg – aluminium Skylights mfg – metal – except aluminium Slate ﬂooring installation Slate quarrying Sleeping bags mfg Sleepwear mfg – except knitted Sleepwear mfg – knitted Smallgoods mfg Smallgoods retailing Smallgoods wholesaling Smash repairing Smoke detectors – installation Snake catching Snake farming Soap mfg Soap wholesaling Social sciences – economics, psychology, sociology research activities Socks mfg Soft drinks mfg Soft drinks retailing Soft drinks wholesaling Soft furnishings mfg Soft furnishings retailing Soft furnishings wholesaling Code 22230 42320 22230 22290 24190 24320 69240 18120 08070 22930 21330 21330 08070 25910 42130 25920 91139 66390 25920 42410 37340 44000 25920 42410 37340 33190 50290 22230 22290 32430 09190 13330 13510 13400 11130 41290 36020 94129 32340 04200 01990 18510 37200 69100 13400 12110 45120 36090 13330 42140 37110 Description of business activity Code Description of business activity Code Software development services nec Software production service Software publishing Solar hot water systems installation Solar pool equipment and supplies retailing Solar water heating systems mfg Solarium – sun tanning operation Solicitor Songwriter Sorghum growing – except forage sorghum Sound archive service Sound recording equipment mfg Sound recording or reproducing equipment – industrial – wholesaling Sound recording studio operation Sound reproducing equipment – household – hiring Sound reproducing equipment – household – retailing Sound reproducing equipment – household – wholesaling Sound reproducing equipment mfg Soup mfg Souvenirs retailing Soybean growing Spa pool and hot tub mfg Spa pool and hot tub retailing Spa pool and hot tub wholesaling Space heaters mfg – household Space heating systems mfg – commercial or industrial Spaghetti mfg – canned Spark plugs mfg Sparkling wines mfg Spaying service Special school operation Specialised foods retailing nec Specialist medical clinic operation Specialist medical practitioner nec Spectacle frames mfg Spectacle lens grinding Spectacles dispensing Speech therapy service Speedway operation Spices mfg Spirits based mixed drinks mfg Spirits, potable mfg nec Sport and physical recreation clubs nec Sporting club or association – except hospitality Sporting equipment hiring Sporting equipment retailing – except clothing or footwear Sporting goods wholesaling – except clothing or footwear 70000 70000 54200 32310 Sporting machinery mfg nec Sports administration service Sports coaching service Sports ﬁelds construction Sports goods mfg nec Sports ground operation nec Sports ticket agency operation Sportsperson nec – professional Spray painting – motor body Spray painting of buildings or other structures Spring mfg Squash court operation Squid jigging Stage management operation Stainless steel mfg Stairs or staircases mfg – prefabricated metal – except aluminium Stamp dealing – except pawnbrokers Stamp pads mfg Starter motors mfg State government administration Stationery retailing Stationery wholesaling Stationery, paper, printing Steam-cleaning of building exteriors Steel alloys mfg Steel wire safety screens mfg Stevedoring Stockbroking or trading Stockings mfg Stone – cutting, dressing, polishing or shaping Stone quarrying 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 24990 91140 82110 31099 25920 91139 72990 91126 94129 42791 24520 95110 69310 90029 01490 60100 24290 34940 55220 66390 42210 34940 24290 11400 42799 01490 19120 42791 33390 24490 24520 11400 23130 12140 69700 80240 41290 85122 85129 24110 24110 85320 85399 91139 11990 12130 12130 91129 91140 66390 42410 37340 32440 22910 91131 04130 90029 21100 22290 42733 25990 23130 75200 42720 37360 16110 32990 21100 22910 52110 64110 13400 20900 09190 20290 32220 53010 53090 32240 22310 42210 24410 34940 94210 66390 01330 69910 73110 13320 14920 32240 01420 01600 01910 nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ 16 BUSINESS INDUSTRY CODES 2006 Description of business activity 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 Swimming pool shells mfg Swimming pools construction – above ground Swimming pools construction – concrete or ﬁbre glass – below ground Swimming pools wholesaling – ﬁbreglass – below ground Swimming school operation Swimwear mfg Syrups mfg – chocolate, caramel or vanilla Systems analysis service Code 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 42791 19190 32990 31091 33390 82110 13510 12110 70000 T TAB agency operation Tables mfg – wooden Tableware wholesaling Tabulating service Take away foods – retailing Tampons mfg Tanks mfg – concrete Tanks mfg – ﬁbre reinforced plastic 92092 25110 37330 59210 45120 15240 20340 19190 Description of business activity Code Tanks mfg – sheet metal 22310 Tape recorders mfg 24290 Tar mfg – reﬁned 17090 Tariff consultancy service 69629 Tattooing service 95399 Tavern operation – mainly drinking place 45200 Tax agent 69320 Taxi cab management service 46231 Taxi cab plate leasing 66400 Taxi cab service 46231 Taxi driver 52991 Taxi meters mfg 24190 Taxi radio base operation – except for taxi trucks 52999 Taxi truck service 46100 Tea mfg 11990 Tea wholesaling 36090 Teachers college operation nec 82120 Technical and further education college operation 81019 Technical college operation 81019 Technology research activities 69100 Telecommunications cable mfg 24310 Telecommunications equipment mfg 24220 Telecommunications service 58010 Telephone answering service 72940 Telephone cleaning service 73110 Telephone equipment mfg 24220 Telephone exchange operation 58010 Telephone or telegraph equipment wholesaling 34930 Telephone retailing including mobile phones 42210 Telephone service 58010 Telephone switching equipment mfg 24220 Teleprinter service 58010 Television antennae installing 32320 Television antennae mfg 24220 Television antennae retailing 42210 Television ﬁlm or tape production 55110 Television hiring 66390 Television or radio transmitting towers construction 31099 Television receiving sets mfg 24290 Television relay station operation 58020 Television service 56210 Television sets repairing 94210 Television sets retailing 42210 Television sets wholesaling 34940 Television station operation 56210 Television studio equipment mfg 24220 Telex service 58010 Temporary labour hire 72120 Tennis coaching 82110 Tennis court operation 91131 Tenpin bowling centres 91139 Description of business activity Code 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 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 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 20340 20320 19200 22400 20290 33390 32430 32230 33310 03020 14130 14110 05100 67200 08090 21390 21100 15240 69310 01590 33190 12200 nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ BUSINESS INDUSTRY CODES 2006 17 Description of business activity Code Description of business activity Code 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 42799 36062 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 ﬁnﬁsh Tree cutting or felling – forest Tree pruning – forest Tree thinning – forest Trees or shrubs, potted – wholesaling Trench digging 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 24390 24290 69990 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 94199 23190 52999 23990 50290 14910 72200 42799 63220 04140 03020 05100 05100 33190 32120 23990 02020 02039 23120 82199 46100 66190 35020 32240 64190 19140 22990 20100 52190 31099 01130 01710 95399 82199 16120 24219 72920 19140 24690 35040 19140 39220 19140 35040 Description of business activity U Code 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 Valuation service – except for real estate, wool or livestock Valuing service – real estate Variety store operation Vegetable and seed growing (outdoors) Vegetable and seed growing (under cover) Vegetable growing – for fodder Vegetable juices or soups mfg Vegetable oil, meal or cake mfg Vegetables fresh – retailing Vegetables fresh – wholesaling, washing or packing Vegetables growing (except dry ﬁeld peas or beans or soybeans or for fodder) (outdoors) Vegetables growing (except dry ﬁeld peas or beans or soybeans or for fodder) (under cover) Vegetables mfg – preserved Vehicular ferry operation – in coastal waters Vehicular ferry or punt operation – in inland waters Vending machines mfg – except refrigerated Vending machines mfg – refrigerated 24690 24490 42210 34940 69990 67200 42799 01230 01220 01590 11400 11500 41220 36050 01230 01220 11400 48100 52999 24990 24520 nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ 18 BUSINESS INDUSTRY CODES 2006 Description of business activity Code Description of business activity Code Description of business activity Code Veneer or veneer sheets mfg – wooden Veneer wood – dealing Ventilation equipment installation nec Ventilators mfg – sheet metal Veterinary hospitals Veterinary instruments mfg Veterinary pharmaceutical and medicinal product mfg Veterinary surgeon Video cameras retailing Video cassette retailing Video ﬁlming Video recorder mfg Video recorder or equipment hiring Video surveillance systems installation Video tapes and games hiring to general public Video tapes leasing – excluding hire to the public by video hire outlets Video tapes, pre-recorded mfg or publishing Vine stock nursery operation (outdoors) Vine stock nursery operation (under cover) Vineyard operation Visual display units mfg Vitamin product mfg Vitreous china goods mfg – except tiles Vitreous enamelling 14930 33310 32330 22400 69700 24120 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 Welding machinery or equipment wholesaling – non-electrical Welding nec Welding or cutting equipment mfg – gas Welding rods mfg Welding work on construction projects Welfare counselling service Welfare services for the elderly – except accommodation Wet suits mfg Whale watching tours – coastal waters Wharf facility leasing Wharf provision Wheat growing Wheel mfg Wheelbarrows mfg Wheelchairs mfg White water rafting tours – inland waters Wholesale trade nec Wigs mfg Wigs retailing Wilderness tour operation – mainly by four wheel drive – with driver Wildlife sanctuary operation Winches mfg Windmills mfg Window cleaning service 37320 24490 Window curtain wall installation Window frame installation Window frames or sashes mfg – aluminium Window frames or sashes mfg – metal – except aluminium Window glass mfg Window installation Window insulation ﬁxing Window or door ﬁttings mfg – metal Window screens mfg – aluminium Window screens mfg – metal – except aluminium Windows – aluminium framed mfg – complete with glass Windscreen glass mfg Windscreen repairing Wine and spirit merchants – retail Wine bar operation – mainly drinking place Wine mfg Wire mesh or netting mfg – except reinforcing mesh Wire mfg – aluminium Wire mfg – non-ferrous metal – except aluminium Wire or cable mfg – electric Wire products mfg nec Women’s hospital operation 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 32450 32450 18420 69700 42210 42420 69910 24290 66390 32340 66320 55120 16200 01120 01110 01310 24211 18410 20290 22930 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 20320 33390 20290 32440 32430 42310 33390 15290 01390 53090 20290 66390 24410 42210 34940 94210 18510 29210 46100 37320 24190 42530 24520 25130 34190 66390 25920 42410 37340 28110 31099 48200 24990 24490 32990 70000 73120 18320 24990 34990 95120 24390 34940 34190 22990 24630 21390 32240 87900 87900 13510 50100 52120 52120 01490 23190 23990 23990 91390 37390 25990 42590 50100 89220 24910 24610 73110 22230 22290 20100 32450 32450 22990 22230 22290 22230 20100 94121 41230 45200 12140 22910 21420 21490 24310 22910 84010 42510 14990 15100 14120 22990 24630 34190 33390 38000 05290 01410 13110 05290 69250 33110 72920 42510 63220 81019 90029 42720 X X-ray clinic operation X-ray equipment mfg 85201 24190 nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ BUSINESS INDUSTRY CODES 2006 19 Description of business activity 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 Code 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 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 RETURNS Non-taxable or NIL company returns – no income, expense or balance sheet data present 98000 ATO USE ONLY Private households employing staff – PAYG, FBT use only 97000 nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ 20 BUSINESS INDUSTRY CODES 2006 BUSINESS INDUSTRY CODES 2006 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 2006 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 – ﬁnﬁsh Trawling for ﬁnﬁsh 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 2006 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 2006 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 13520 13520 13520 13520 13520 Clothing accessories mfg nec 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 Chip board 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 18130 18130 18130 18130 Acetylene gas mfg Ammonia mfg Dry ice mfg Gases mfg – industrial Industrial gas mfg 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 Salt reﬁning – except cooking or table salt nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ 24 BUSINESS INDUSTRY CODES 2006 Code Description of business activity 18130 Zinc oxide mfg Basic polymer manufacturing 18210 Dyes mfg – organic 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 19120 19120 Bags mfg – plastic Film mfg – plastic Garbage bags mfg – plastic Garbage bins mfg – plastic Bottles mfg – plastic Kitchenware mfg – plastic nec Picnicware mfg – plastic Pipes mfg – plastic Code 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 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 20290 China goods mfg 20290 Clay roof tiles mfg 20290 Crockery mfg Code Description of business activity 20290 Flower pots mfg – ceramic 20290 Kitchen sinks mfg – vitreous china or porcelain 20290 Kitchenware mfg – ceramic 20290 Pipes mfg – ceramic – except vitreous china or porcelain 20290 Pipes or pipe ﬁttings – vitreous china or porcelain mfg 20290 Pottery goods mfg – ornamental 20290 Roof tiles mfg – terracotta or clay 20290 Sanitary ware mfg – vitreous china or porcelain 20290 Stoneware mfg – table or kitchen 20290 Terracotta construction goods mfg 20290 Terracotta ware mfg nec 20290 Tiles mfg – ceramic 20290 Tiles mfg – terracotta 20290 Toilet cisterns mfg – vitreous china or porcelain 20290 Vitreous china goods mfg – except tiles 20290 Wall or ﬂoor tiles mfg – ceramic 20290 Wash basins mfg – vitreous china or porcelain 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 Other non-metallic mineral product manufacturing 20900 Abrasives mfg 20900 Acoustic tile, panels and boards mfg – glass or mineral wool nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ BUSINESS INDUSTRY CODES 2006 25 Code Description of business activity 20900 Gemstones mfg – synthetic 20900 Headstones mfg, installation 20900 Insulation, glass ﬁbre ormineral 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 Structural metal product manufacturing 22210 Fabricated structural steel mfg – ready made parts for structures 22210 Girders mfg – prefabricated steel Code Description of business activity 22210 22210 22210 22220 22220 22220 22220 22220 22220 22220 Joists, prefabricated steel mfg Roof trusses mfg – prefabricated steel Scaffolding mfg – prefabricated steel Garages – prefabricated metal mfg Prefabricated metal bus shelter mfg Prefabricated metal garage mfg Prefabricated metal kit home mfg Prefabricated metal portable toilet mfg Prefabricated metal shed mfg Prefabricated metal transportable home mfg Shade houses (metal) mfg – prefabricated Sheds mfg – prefabricated metal Garage doors mfg – aluminium Gates mfg – aluminium Roller shutters mfg – aluminium Screen doors mfg – aluminium Shop fronts mfg, installation – aluminium Shower screens mfg – aluminium framed Shutters mfg – aluminium Skylights mfg – aluminium Window frames or sashes mfg – aluminium Window screens mfg – aluminium Windows – aluminium framed mfg – complete with glass Guttering mfg – sheet metal Garage doors mfg – metal – except aluminium Gates mfg – metal – except aluminium or wire Roller shutters mfg – metal – except aluminium Screen doors mfg – metal – except aluminium Security door mfg – metal Shop fronts mfg, installation – metal – except aluminium Shutters mfg – metal – except aluminium Skylights mfg – metal – except aluminium Stairs or staircases mfg – prefabricated metal – except aluminium Window frames or sashes mfg – metal – except aluminium Window screens mfg – metal – except aluminium 22220 22220 22230 22230 22230 22230 22230 22230 22230 22230 22230 22230 22230 22240 22290 22290 22290 22290 22290 22290 22290 22290 22290 22290 22290 Metal container manufacturing 22310 22310 22310 22310 22310 22390 22390 Boilermaking and installation Freight containers mfg – metal Gas cylinders mfg Storage tanks, metal plate mfg Tanks mfg – sheet metal Aerosol containers mfg Barrels mfg – metal Code Description of business activity 22390 Garbage cans mfg – metal 22390 Kegs mfg – metal 22390 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 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 Garden tools mfg – except power operated Guns or riﬂes mfg nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ 26 BUSINESS INDUSTRY CODES 2006 Code Description of business activity 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 2006 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 – infra-red 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 Transmission equipment mfg – electricity Transformers mfg Welding equipment mfg – electrical 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 – free standing 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 Inner spring 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 2006 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 2006 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 2006 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 2006 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 – 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 39211 39211 39219 39220 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 Batteries retail – motor vehicle Caravan battery retailing Car accessories dealing Tyres or tubes for motor vehicle – retailing Fuel retailing 40000 40000 40000 40000 40000 40000 40000 41100 41100 41100 Diesel oil retailing Distillate retailing Engine oils retailing Kerosene retailing Liqueﬁed petroleum gas – automotive – retailing Petrol retailing Service station operation Supermarket and Grocery Stores General store operation – main grocery Groceries retailing Grocery supermarket operation Specialised food retailing 41211 41211 41212 41212 Butchers, butcher shops – retail Meat retailing – except canned meat Fish retailing – fresh Seafoods retailing – fresh nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ 32 BUSINESS INDUSTRY CODES 2006 Code 41213 41220 41220 41220 41230 41230 41290 41290 41290 41290 41290 41290 41290 41290 41290 41290 41290 41290 41290 Description of business activity 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 42210 Gas heating appliances – household – retailing Code Description of business activity Code Description of business activity 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 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 42410 42410 Bicycles and accessories retailing Camping equipment retailing Firearms retailing Fishing tackle retailing Golf equipment retailing Guns or riﬂes 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 42530 42590 42590 42590 42590 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 Watches retailing Handbags retailing Leather goods retailing – except apparel Umbrellas retailing Wigs retailing nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ BUSINESS INDUSTRY CODES 2006 33 Code Description of business activity 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 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 Greeting cards retailing Ice retailing Musical instruments retailing Code 42799 42799 42799 42799 42799 42799 42799 42799 Description of business activity 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 44000 Student residences operation – except boarding schools 44000 Youth hostel operation Code Description of business activity Cafes, restaurants and takeaway food services 45110 45110 45110 45110 45120 45120 45120 45120 45120 45120 45120 45120 45130 45130 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 46231 46239 46239 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 Taxi cab service Car hire service – chauffeur driven Road passenger transport nec nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ 34 BUSINESS INDUSTRY CODES 2006 Code Description of business activity 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 Air and space transport 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 Scenic and sightseeing transport 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 50100 Railway operation – by historical railway societies or as a tourist attraction Code Description of business activity Code 50100 Tourist coach service – short distance 50100 Whale watching tours – coastal waters 50100 Wilderness tour operation – mainly by four wheel drive – with driver 52920 52991 52999 52999 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 52120 52120 52120 52120 52190 52190 52190 52190 52190 52190 52190 52190 52190 52190 52190 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 Air transport support services 52200 52200 52200 52200 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 52920 Freight forwarding service – except by road 52999 52999 52999 52999 52999 52999 52999 Description of business activity Freight forwarding service – road Taxi driver Chauffeur service Container terminal or park facilities – for road freight Freight brokerage service Railway station operation Taxi radio base operation – except for taxi trucks Toll bridge operation Toll road operation Transport container repair or refurbishing 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 2006 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 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 2006 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 2006 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/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 Translation service 69990 Valuation service – except for real estate, wool or livestock Computer systems design and related services 70000 Computer consultancy services nec 70000 Computer programming service 70000 Home page development Code Description of business activity 70000 Internet consultancy service 70000 Internet development services 70000 Internet implementation advisory services 70000 Internet software development 70000 Internet website design services 70000 Internet website development 70000 Software development services nec 70000 Software production service 70000 Systems analysis service 70000 Website development 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 Secretarial service Desktop publishing service Typing service Word processing service Collection agency service Consumer credit reporting service Credit bureau or agency service Debt collecting service Telephone answering service Events booking agent Fund raising nec – on a commission or fee basis Power tool demonstration Shopping trolley collection service Sports ticket agency operation Supermarket trolley collection service Theatre ticket agency operation Tourist bureau service Tourist information centre operation Building cleaning, pest control and gardening services 73110 73110 73110 73110 Chimney cleaning service Cleaning service Crime scene cleaning service Domestic – household cleaning service – except carpets, rugs, drapes, curtains or other soft furnishings Code Description of business activity 73110 House cleaning service 73110 Ofﬁce cleaning service 73110 Restaurant vat and cooker cleaning services 73110 Road sweeping – cleaning services 73110 Street sweeping – cleaning services 73110 Swimming pool cleaning service 73110 Telephone cleaning service 73110 Window cleaning service 73120 Pest control service nec 73120 Weed control service 73130 Gardening service nec 73130 Lawn mowing service 73130 Roadside and nature strip grass mowing/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 Public order and safety services 77110 77120 77120 77120 77120 77120 77120 77120 Police services – government Armoured car service Caretaking service Detective agency service Enquiry agency service Locksmith service Night watchman service Protection service nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ 38 BUSINESS INDUSTRY CODES 2006 Code Description of business activity Code Description of business activity 77120 Security service 77130 Bushﬁre brigade service 77130 Emergency service – other than defence and police 77130 Fire ﬁghting service – except forest 77130 Fire ﬁghting service – forest 77130 Fire prevention service 77140 Gaol operation 77190 Other public order and safety services 80230 Public boys’ school operation – combined primary/secondary school 80230 Public girls’ school operation – combined primary/secondary school 80230 Public school operation – combined primary/secondary school 80230 School – combined primary and secondary 80240 Special school operation Regulatory services 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 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 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 Tertiary education 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 82199 Education – other nec 82199 Education nec 82199 Educational workshops/seminars 82199 Elocution school operation 82199 Truck driver training 82199 Tutoring service – academic Educational support services 82200 Curriculum – education advisory services Code Description of business activity 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 85203 85203 85203 85209 X-ray clinic operation Medical laboratory operation Pathologist Pathology laboratory operation Radiographer Radiologist Radiology services Medical imaging clinic Allied health services 85310 Clinic – dental 85310 Dental hospital operation 85310 Dental surgeon nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ BUSINESS INDUSTRY CODES 2006 39 Code 85310 85310 85310 85310 85310 85310 85320 85320 85320 85320 85320 85320 85330 85340 85340 85391 85391 85391 85391 85391 85391 85391 85391 85399 85399 85399 85399 85399 85399 85399 85399 85399 85399 85399 85399 85399 Description of business activity 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 Residential care services 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 Code Description of business activity 86090 Home for the disadvantaged operation nec 86090 Homeless accommodation 86090 Hospice operation 86090 Residential refuge operation 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 Creative and performing arts activities 90010 90010 90010 90010 90010 90010 90010 90010 90021 90021 Ballet company operation Circus operation Musical group operation Opera company operation Orchestra operation Puppet show operation Theatre restaurant operation Theatrical company operation Actor Actor – own account – live theatrical or musical Code Description of business activity 90021 Actor – own account – other than theatrical or musical 90021 Entertainers 90021 Musicians 90021 Performing artist operation 90029 Artist 90029 Author 90029 Cartoon character design 90029 Cartoonists 90029 Composer – music 90029 Costume design service 90029 Creative writers – own account 90029 Painter – artist 90029 Playwright 90029 Poet 90029 Sculptor 90029 Services to the arts nec 90029 Set designing service 90029 Songwriter 90029 Stage management operation 90029 Theatre lighting service 90029 Writer 90030 Concert hall operation 90030 Entertainment centre operation 90030 Music hall operation – excluding theatre restaurant operation 90030 Opera house operation 90030 Playhouse operation 90030 Theatre operation – except motion picture theatre Sport and physical recreation activities 91110 91110 91121 91122 91123 91124 91125 91125 91126 91129 91131 91131 91139 91139 91139 91139 91139 91139 91139 91139 91139 91139 Fitness centres Gymnasium operation Jockeys Basketballer – professional Cricketer – professional Footballer – professional Referee, umpire – professional Umpire, referee – professional Sportsperson nec – professional Sport and physical recreation clubs nec Squash court operation Tennis court operation Billiard saloon operation Bowling alley operation – tenpin Bowling green operation Golf course or practice range operation nec Netball court or facility operation Race course or track operation (except dog or horse) Skating rink operation Speedway operation Sports ground operation nec Swimming pool operation nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ 40 BUSINESS INDUSTRY CODES 2006 Code Description of business activity 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 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 Code Description of business activity 94129 94129 94129 94129 94129 Motor vehicle crash repairs Motor vehicle restoration Motor vehicle rust prooﬁng Motor vehicle smash repairing Motor vehicle washing or cleaning service Panel beating Rust prooﬁng – automotive Smash repairing Spray painting – motor body Brake and clutch service Motor vehicle clutch or brake repairing Motor vehicle radiator repairing Mufﬂers and exhaust systems repairing – automotive Automotive mechanical repairs – general repairs Automotive servicing – general mechanical repairs Car servicing – general mechanical repairs Engine reconditioning – customised Mechanical services – general Motor cycles or scooters repairing Motor vehicle mechanical repairs – general repairs Motor vehicle warranty inspection service Towbar ﬁtting services Transmission or gearbox assemblies, motor vehicle reconditioning or rebuilding 94129 94129 94129 94129 94191 94191 94192 94193 94199 94199 94199 94199 94199 94199 94199 94199 94199 94199 Machinery and equipment repair and maintenance 94210 Air conditioners repairing – household 94210 Gas appliance repair 94210 Heating equipment – household electric – repairing 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 Code Description of business activity 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 95310 95310 95320 95330 95330 95340 95340 95340 95391 95391 95391 95391 95392 95393 95399 95399 95399 Baby napkins hire service Carpet cleaning service Clothes ironing service Curtain cleaning service Dry cleaning service, agency Laundry agency operation Laundry service 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 95399 Genealogy service nec means ‘not elsewhere classiﬁed’ mfg means ‘manufacturing’ BUSINESS INDUSTRY CODES 2006 41 Code 95399 95399 95399 95399 95399 95399 Description of business activity Marriage celebrant Personal services nec Pet grooming service Racing information service Tattooing service Turkish bath operation 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 Code Description of business activity Code Description of business activity ATO USE ONLY NIL Company returns 98000 Non-taxable or NIL company 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 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 2006 OTHER INFORMATION INTERNET ■ OTHER SERVICES For other tax information and to download general publications and rulings, visit www.ato.gov.au PUBLICATIONS AVAILABLE TO TAX AGENTS AND BUSINESS OWNERS ■ ■ ■ Use www.iorder.com.au/ato Order by fax on For queries on the status of your order, phone ■ Translating and Interpreting Service If you do not speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service for help with your call. ■ National Relay Service 13 36 77 If you have a hearing or speech impairment and use a TTY or modem, phone the National Relay Service. For 1800 free call numbers phone 1800 555 677 and quote the number you require. ■ Speech to Speech Relay Service 1300 361 462 1300 720 092 If you know the title of the publication you want and you can quote your ABN, you may order it through our automated speech recognition system operating all day, every day, phone 13 72 26 INFOLINE ■ Tax agents and business owners Fast key codes BUSINESS INDUSTRY CODES 2006 13 72 86 13 14 50 1300 555 727 If you have a speech impairment and do not use a TTY or modem, phone the Speech to Speech Relay Service. For 1800 free call numbers phone and quote the number you require. 1800 555 727 32 43

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