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  • Alphabetical listing

    Attention

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    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    A

     B

    C

    D

    E

    F

    G

    H

    I

    J

    K

    L

    M

    N

    O

    P

    Q

    R

    S

    T

    V

    W

    X

    Y

    Z

     A

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Abalone fishing

    04191

    Abattoir operation – except poultry  

    21110

    Abattoir operation – poultry

    21120

    Abrasive blasting

    42590

    Abrasives mfg

    26400

    Accident insurance provision

    74220

    Accountant

    78420

    Accounting service

    78420

    Acetylene gas mfg

    25320

    Acoustic tile, panels and boards mfg – glass or mineral wool

    26400

    Actor

    92420

    Actor – own account – live theatrical or musical

    92411

    Actor – own account – other than theatrical or musical

    92420

    Actuarial service

    75200

    Acupuncture service

    86392

    Adhesives mfg

    25490

    Adhesives wholesaling

    45230

    Adoption service

    87290

    Adult day care centre operation

    87290

    Adult shop operation

    52594

    Advertising agency operation

    78510

    Advertising service

    78510

    Advocate

    78410

    Aerial ambulance service

    86330

    Aerial crop dusting or spraying

    02130

    Aerial fertiliser spreading

    02130

    Aerial mustering

    02130

    Aerial pest control

    02130

    Aerial photography service

    78220

    Aerial surveying service

    78220

    Aerodrome runway construction

    41210

    Aerosol containers mfg

    27510

    Aged care accommodation

    87210

    Aggregate quarrying

    14190

    Agistment service

    02190

    Agricultural chemicals wholesaling

    45190

    Agricultural machinery leasing

    77430

    Agricultural machinery or equipment mfg

    28610

    Agricultural machinery or equipment wholesaling

    46110

    Agricultural research activities

    78100

    Agricultural services nec

    02190

    Air conditioners repairing – household

    52610

    Air conditioners retailing – household

    52340

    Air conditioning equipment installation – except motor vehicles

    42330

    Air conditioning equipment mfg

    28670

    Aircraft charter, lease or rental – with crew

    64031

    Aircraft engine building or repair

    28240

    Aircraft leasing

    77420

    Aircraft mfg, maintenance and repair

    28240

    Aircraft wheels and brakes reconditioning service

    28240

    Airline catering service

    57300

    Airline operation – scheduled domestic

    64020

    Airline operation – scheduled international

    64010

    Airport bus service

    61220

    Airport operation

    66300

    Airport services

    66300

    Alarm systems installation

    42340

    Alarm systems mfg

    28490

    Albums mfg

    24110

    Alcohol counselling services

    87290

    Allergist

    86228

    Almond growing

    01190

    Alumina mfg

    27210

    Aluminium can recycling – collecting, sorting, dealing, wholesaling

    45220

    Aluminium ores mining

    13120

    Aluminium rolling, drawing or extruding

    27310

    Aluminium smelting

    27220

    Ambulance service

    86330

    Ammonia mfg

    25350

    Ammunition mfg

    27690

    Amusement centre

    93301

    Amusement machines hiring – including peripherals

    77430

    Amusement machines mfg

    28690

    Amusement park operation

    93301

    Amway sales

    52596

    Anaesthetist

    86221

    Animal clinic or hospital operation

    86400

    Animal food mfg

    21740

    Animal parks

    92310

    Animals retailing – live

    52591

    Antique reproduction furniture retailing

    52310

    Antique wooden furniture mfg

    29210

    Antiques retailing or auctioning

    52522

    Apartments construction

    41120

    Apartments renting or leasing – except holiday apartments code 57100  

    77110

    Apiarist

    01590

    Apple growing

    01150

    Apricot growing

    01160

    Aquaculture – except lobsters or oysters  

    04203

    Aquarium mfg

    27690

    Aquarium operation

    92310

    Architect

    78210

    Architectural services

    78210

    Archival service

    92100

    Armoured car service

    78640

    Art dealers

    52592

    Art gallery operation – retail

    52592

    Art pottery mfg

    26290

    Art school operation

    84409

    Artificial insemination service

    02190

    Artificial limbs, eyes, etc mfg

    28320

    Artist

    92420

    Artists’ supplies retailing

    52433

    Artists’ supplies wholesaling

    47950

    Artwork preparation service

    24130

    Asbestos removal service

    42590

    Asphalt surfacing

    41210

    Assay service

    78290

    Astrology service

    95292

    Auctioning service – furniture, second hand goods

    52523

    Auctioning service – livestock

    45190

    Auctioning service – real estate

    77200

    Auctioning service – used motor vehicles

    46240

    Auctioning service nec

    78690

    Auditing service

    78420

    Author

    92420

    Auto parts recyclers

    46240

    Auto-electrical services

    53222

    Automatic – electrical door maintenance

    42320

    Automobile association operation

    96290

    Automotive crash repairs

    53230

    Automotive mechanical repairs – electrical repairs

    53222

    Automotive mechanical repairs – general repairs

    53295

    Automotive mobile phone installation

    53222

    Automotive servicing – electrical repairs

    53222

    Automotive servicing – general mechanical repairs

    53295

    Aviary operation

    92310

    Aviation consultancy service

    66300

    Avocado growing

    01190

    Awnings installation or repair

    42590

    Awnings mfg – fibreglass

    25640

    Awnings mfg – metal

    27690

    Awnings mfg – textile

    22210

    Awnings retailing

    52310

    B

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Babies’ wear retailing

    52210

    Baby foods mfg – milk based

    21290

    Baby foods, canned or bottled mfg – except milk based  

    21300

    Baby napkins hire service

    95210

    Baby napkins mfg – disposable

    25430

    Badge mfg – cloth

    22290

    Badge mfg – metal

    29410

    Baggage agency service

    66440

    Bags mfg – leather or leather substitute

    22620

    Bags mfg – paper

    23340

    Bags mfg – plastic

    25630

    Bags or sacks mfg – textile

    22290

    Bags or sacks wholesaling – textile

    47210

    Bags wholesaling – paper

    47950

    Bakeries and hot bread shops

    51240

    Bakeries for bread, etc mfg – except those selling directly to public  

    21610

    Bakery machinery mfg

    28630

    Ballet company operation

    92412

    Ballet teaching

    84409

    Banana growing

    01190

    Bandages/dressings – medical retailing

    52511

    Bank operation

    73210

    Barbecues mfg

    27690

    Barbecues retail

    52597

    Barber shop

    95260

    Bark mfg – ground

    23110

    Barrels mfg – metal

    27510

    Barrels mfg – wooden

    23290

    Barrister

    78410

    Bar – licensed

    57200

    Basketballer – professional

    93191

    Bathroom and toilet fittings mfg – metal

    27690

    Bathroom and toilet fittings – retailing

    52330

    Bathroom and toilet fittings – wholesaling

    45390

    Bathroom fixtures mfg – vitreous china

    26290

    Batteries mfg

    28530

    Batteries retail – motor vehicle

    53221

    Batteries wholesaling – motor vehicle

    46230

    Bauxite mining

    13120

    Bearings mfg

    28690

    Beauty salon operation

    95260

    Bed base mfg – upholstered

    29230

    Beds mfg – wooden

    29210

    Beds mfg nec

    29290

    Beds retailing

    52310

    Beds wholesaling

    47320

    Beef cattle and sheep farming

    01230

    Beef cattle farming

    01250

    Beef cattle farming and cereal grain growing

    01220

    Beekeeping

    01590

    Beer mfg

    21820

    Beer, wine and spirits wholesalers

    47170

    Bicycles and accessories retailing

    52410

    Bicycles hiring

    95190

    Bicycles mfg

    28290

    Billboard construction/erection

    42590

    Billiard saloon operation

    93123

    Billiard table mfg

    29420

    Bingo operation

    93293

    Binocular mfg

    28310

    Bird breeding – except poultry or game birds  

    01590

    Bird feed mfg

    21740

    Bird trapping

    02200

    Biscuit mfg

    21630

    Biscuits retailing

    51240

    Bitumen wholesaling

    45210

    Blacksmith service

    27120

    Blanket mfg – cotton

    22130

    Blanket mfg – synthetic

    22120

    Blanket mfg – wool

    22140

    Blasting services

    42100

    Blinds installation or repair

    42590

    Blinds mfg – metal

    27690

    Blinds mfg – textile

    22210

    Blinds retailing

    52310

    Boarding houses

    57100

    Boarding kennels

    02190

    Boat building or repair

    28220

    Boat charter, lease or hire – for freight or passengers

    63020

    Boat dealers

    52450

    Boat designing service

    78230

    Boat trailer dealing

    52450

    Boat trailer mfg

    28120

    Boilermaking and installation

    27690

    Bond store operation

    67090

    Book retailing – catalogue selling

    52432

    Book retailing – direct selling

    52432

    Bookbinding

    24130

    Bookkeeping service

    78420

    Bookmaker operation

    93291

    Books publishing

    24230

    Books retailing

    52432

    Books wholesaling

    47940

    Boots mfg

    22500

    Bottles mfg – glass

    26100

    Bottles mfg – plastic

    25610

    Bottles recycling

    47990

    Bottling machines mfg

    28630

    Bowling alley operation – tenpin

    93123

    Bowling green construction

    41222

    Bowling green operation

    93123

    Brake and clutch service

    53291

    Branding services – animal

    02190

    Brass finishing or plating

    27640

    Bread bakery operation – except those selling direct to public  

    21610

    Bread retailing

    51240

    Bread vendors

    51240

    Breweries

    21820

    Brewery equipment maintenance

    28630

    Brewery equipment mfg

    28630

    Bricklaying services

    42220

    Bricks dealing

    45390

    Bricks mfg – clay – except refractory bricks

    26210

    Bricks mfg – concrete

    26350

    Bricks mfg – refractory

    26220

    Bridal wear and accessories retailing

    52210

    Bridge construction or repair

    41210

    Broadcast equipment mfg

    28420

    Broking service, real estate

    77200

    Brooms and brushes mfg

    29490

    Buffalo hunting

    02200

    Builders hardware dealing nec

    45390

    Building consultancy service

    78230

    Building materials dealing nec

    45390

    Building societies

    73220

    Building timber, dressed mfg

    23130

    Building, house construction

    41111

    Building, non-residential construction – commercial buildings, hotels, etc

    41130

    Building, residential – flats, home units, apartments, etc

    41120

    Buildings, residential – renting or leasing – other than holiday

    77110

    Buildings, non-residential – renting or leasing

    77120

    Bulbs or tubes, electric light mfg

    28540

    Burglar alarms installation

    42340

    Burglar alarms mfg

    28490

    Bus shelter mfg – prefabricated

    29190

    Bus, coach body mfg

    28120

    Bus, coach dealers

    46220

    Bus, coach leasing

    77410

    Bus, coach transport – long distance

    61210

    Bus, coach transport – short distance

    61220

    Bush fire brigade service

    96330

    Business associations

    96210

    Business college operation

    84409

    Business consultant service

    78559

    Business machine mfg nec

    28412

    Business machines, equipment mfg

    28412

    Business machines, equipment – wholesaling – except computing equipment or furniture  

    46140

    Business management services nec

    78559

    Business services nec

    78690

    Butchers, butcher shops – retail

    51211

    Butchers – wholesale

    47110

    Butter mfg

    21290

    Butterfly breeding

    01590

    C

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Cabinet making, joinery – except furniture and on-site fabrication of built in furniture or other joinery  

    23230

    Cabinet making, joinery – furniture

    29210

    Cabinet making, joinery – on-site fabrication of built-in furniture or other joinery

    42420

    Cable car operation

    65090

    Cable laying

    41222

    Cafe operation

    57300

    Cake or pastries mfg – except those selling direct to public  

    21620

    Cakes retailing

    51240

    Calligraphy service

    24130

    Cameras, accessories mfg

    28310

    Cameras, accessories retailing

    52440

    Campervan and camper trailer mfg

    28120

    Campervan leasing, hiring or renting

    77410

    Camping equipment hiring

    95190

    Camping equipment retailing

    52410

    Camping ground operation

    57100

    Canal construction

    41222

    Candle mfg

    25450

    Cane cutting service

    02190

    Cans mfg – metal

    27510

    Cans, metal – recycling, collecting, sorting, dealing or wholesaling

    45220

    Canvas goods mfg

    22210

    Car accessories dealing

    46230

    Car accessories mfg

    28190

    Car dealer – new and/or used

    53110

    Car hire service – chauffeur driven

    61232

    Car leasing, hiring or renting – except licensed hire cars or taxi cabs  

    77410

    Car mfg

    28110

    Car park operation

    66110

    Car radios or cassette players – dealing or installation

    46230

    Car servicing – electrical repairs

    53222

    Car servicing – general mechanical repairs

    53295

    Car wash and cleaning service

    53210

    Caravan and camper trailer mfg

    28120

    Caravan battery retailing

    53221

    Caravan dealers

    53130

    Caravan hiring

    77420

    Caravan parks and camping grounds

    57100

    Cardboard mfg nec

    23310

    Cardigan and pullover mfg

    22320

    Caretaking service

    78640

    Carnival or fairground equipment mfg

    28690

    Carpentry, joinery – on construction projects

    42420

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

    23230

    Carpentry, joinery – furniture

    29210

    Carpet cleaning service

    95210

    Carpet laying

    42430

    Carpet retailing

    52320

    Carpet, rug mfg

    22220

    Cartoon character design

    92420

    Cartoonists

    92420

    Casino operation

    93220

    Casting agency service

    92590

    Castings mfg – iron or steel

    27120

    Castings mfg – non-ferrous metal

    27330

    Cat breeding

    01590

    Catering service

    57300

    Cement mfg

    26310

    Cement rendering of buildings

    42410

    Cement wholesaling

    45390

    Cemetery operation

    95240

    Central bank operation

    73100

    Central government administration

    81110

    Ceramic product mfg nec

    26290

    Ceramic products, industrial mfg

    26220

    Ceramic tiles and pipes mfg

    26230

    Cereal foods mfg

    21520

    Cereal foods wholesaling

    47190

    Cereal grain growing

    01210

    Cereal grain wholesaling

    45120

    Chair lift operation

    65090

    Chair mfg – wooden

    29210

    Charcoal suppliers

    45220

    Charities or charitable organisations

    87290

    Charter bus service, long distance

    61210

    Charter bus service, short distance

    61220

    Chauffeur service

    95296

    Cheese mfg

    21290

    Chemical analysis service nec

    78290

    Chemical engineering service

    78230

    Chemical products mfg nec

    25490

    Chemicals wholesaling nec

    45230

    Chemist shop operation – pharmacy

    52511

    Cherry growing

    01160

    Chicken farming – for meat

    01410

    Chicken, take away and retailing – cooked and ready to eat

    51250

    Child car restraints mfg

    28190

    Child care service

    87100

    Child minding centres

    87100

    Child minding service – in the home

    95295

    Children’s homes operation

    87220

    Chimney cleaning service

    78660

    China goods mfg

    26290

    China, glassware and earthenware wholesaling

    47390

    China, glassware and earthenware retailing

    52330

    Chinese groceries wholesaling

    47190

    Chip board mfg

    23220

    Chiropodists

    86392

    Chiropractor service

    86360

    Chlorine mfg

    25350

    Chocolate mfg

    21720

    Chromium plating

    27640

    Church operation

    96100

    Chutneys or relishes mfg

    21300

    Cigarettes mfg

    21900

    Cinema operation

    91130

    Circus operation

    93302

    Citrus fruit growing

    01190

    Civil engineering service

    8230

    Civil engineering – non building construction nec

    41222

    Civil engineering – road or bridge construction

    41210

    Claim assessment service

    75200

    Clairvoyance service

    95292

    Clay quarrying

    14190

    Clay roof tiles mfg

    26230

    Cleaning products – chemical-based – wholesaling

    45230

    Cleaning service

    78660

    Clinic – medical – general practice

    86210

    Clinical massage service

    86392

    Clinic – dental

    86230

    Clock mfg

    28390

    Clocks retailing

    52552

    Clothes hoist installation

    42590

    Clothes hoists mfg

    27690

    Clothes ironing service

    95210

    Clothing accessories mfg nec

    22490

    Clothing accessories retailing

    52210

    Clothing mfg nec

    22490

    Clothing mfg – leather

    22490

    Clothing mfg – men’s and boys’ wear

    22410

    Clothing mfg – sleepwear, underwear and infant clothing

    22430

    Clothing mfg – waterproof

    22410

    Clothing mfg – women’s and girls’ wear

    22420

    Clothing retailing

    52210

    Clothing wholesalers

    47220

    Clubs – licensed

    57401

    Clubs – not licensed, hospitality, with staff

    57402

    Clubs – not licensed, for promotion of community or sectional interests nec

    96290

    Clubs – sporting – except hospitality  

    93198

    Coaching – sports

    93197

    Coal loader operation – sea transport

    66220

    Coal mining – black coal

    11010

    Coal mining – brown coal

    11020

    Coal product mfg nec

    25200

    Coal retailing

    52597

    Coal wholesaling

    45220

    Coconut growing

    01190

    Coffee growing

    01690

    Coffee mfg

    21790

    Coffee shops

    57300

    Coin dealers

    52523

    Cold store operation

    67090

    Collection agency service

    78690

    Collieries – black coal

    11010

    Collieries – brown coal

    11020

    Commercial art service

    78520

    Commercial photography service

    95230

    Commercial printing

    24120

    Commercial vehicles dealing 46220

     

    Commission operation – judicial

    81200

    Commodity futures broking or dealing

    75110

    Commonwealth government administration

    81110

    Communication service – including telephone, telex, satellite communications service – except radio and TV broadcasting, see codes 91210 and 91220  

    71200

    Community health centre operation

    86340

    Compact disc mfg or publishing

    24309

    Compact disc, cassette tape and records retailing

    52350

    Composer – music

    92420

    Computer and business machine mfg

    28412

    Computer and related equipment mfg

    28411

    Computer consultancy services nec

    78349

    Computer printer repairs

    78330

    Computer programming service

    78342

    Computer retailing

    52340

    Computer software mfg or publishing

    24301

    Computer tapes or disks mfg or publishing – pre-recorded

    24301

    Computer time sharing service

    78310

    Computer training

    84401

    Computer wholesaling – including peripherals

    46130

    Computers mfg

    28411

    Concert hall operation

    92520

    Concrete products mfg nec

    26350

    Concrete – ready mixed – except dry mix  

    26330

    Concreting services

    42210

    Confectionery mfg

    21720

    Confectionery retailing

    51290

    Confectionery wholesaling

    47160

    Construction machinery leasing

    77430

    Construction materials mining – except sand quarrying, washing or screening  

    14190

    Construction project management service – fee or contract basis

    78230

    Consulate operation – foreign government

    81300

    Consultant physician

    86222

    Consumer credit reporting service

    78690

    Consumers associations operation

    96290

    Contact lenses dispensing

    86320

    Contact lenses mfg

    28310

    Container hiring

    77420

    Container terminal operation – marine cargo

    66220

    Container terminal or park facilities – for road freight

    66190

    Containers mfg – corrugated paper board

    23330

    Containers mfg – solid paper board

    23320

    Contraceptive mfg

    25430

    Contract staff service

    78620

    Convalescent homes

    86130

    Conveyancing service – by qualified legal practitioners

    78410

    Conveyancing service – other than by qualified legal practitioners

    77200

    Cooking oil filtration and recycling

    21400

    Cooking utensils retailing – excluding household electric

    52330

    Cooking utensils retailing – household electric

    52340

    Cool storage of fruit and vegetables

    67090

    Copper ore mining

    13130

    Copper smelting, refining

    27230

    Copper smithing – except boiler making  

    27590

    Cordial mfg

    21810

    Cordials – wholesaling

    47160

    Cork flooring retailing

    52320

    Corporate unit trusts – assessed as companies

    73403

    Correspondence school operation nec

    84409

    Cosmetics mfg

    25460

    Cosmetics retailing – catalogue selling

    52512

    Cosmetics retailing – direct selling

    52512

    Cosmetics retailing – except chemist shops, pharmacies and direct sellers  

    52513

    Cosmetics wholesaling

    47960

    Costume design service

    92590

    Costume hiring

    95190

    Costume jewellery mfg

    29410

    Costume jewellery wholesaling

    47920

    Cotton ginning

    02110

    Cotton growing

    01620

    Courier service

    71120

    Courts operation – judicial

    81200

    Craft materials and supplies retailing

    52597

    Crayfish breeding and farming

    04201

    Crayfishing, lobster fishing

    04110

    Creative writers – own account

    92420

    Credit bureau or agency service

    78690

    Credit card administration service

    75190

    Credit unions

    73230

    Crematorium operation

    95240

    Cricketer – professional

    93192

    Crime scene cleaning service

    78660

    Crisis care accommodation operation

    87220

    Crockery mfg

    26290

    Crockery retailing

    52330

    Crocodile farming

    01590

    Crocodile hunting

    02200

    Crop dusting service – aerial

    02130

    Crop harvesting service

    02190

    Crude oil wholesaling

    45210

    Crude petroleum wholesaling

    45210

    Cruise operation – river, harbour or lake, with or without restaurant facilities

    63030

    Crustacean breeding or farming – except lobsters  

    04203

    Crustacean wholesaling

    47140

    Crustacean – processed mfg

    21730

    Crystal glass mfg

    26100

    Curriculum – education advisory services

    78559

    Curtain cleaning service

    95210

    Curtain making

    22210

    Curtains installing

    52230

    Curtains retailing

    52230

    Cushions mfg

    29230

    Custom tailoring – men’s and boys’ wear

    22410

    Custom tailoring – women’s and girls' wear

    22420

    Customs agency service

    66440

    Cutlery mfg

    27610

    D

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Dairy cattle farming

    01300

    Dairy herd testing

    02190

    Dairy products mfg nec

    21290

    Dairy products wholesaling

    47130

    Dams construction

    41222

    Dance hall or studio operation

    93302

    Datacasting service provision

    71200

    Data entry service

    78310

    Data processing service

    78310

    Debt collecting service

    78310

    Deer breeding, farming

    01530

    Defence forces operation and administration

    82000

    Delicatessens

    51290

    Delivery service – road

    61100

    Demolition of buildings or other structures

    42100

    Dental amalgams mfg

    28320

    Dental hospital operation

    86230

    Dental instruments or equipment mfg

    28320

    Dental surgeon

    86230

    Dentures fabrication

    28320

    Deodorant mfg

    25460

    Department store operation

    52100

    Dermatologist

    86223

    Desktop publishing service

    24130

    Detective agency service

    78640

    Detergent mfg

    25450

    Detergents wholesaling

    47960

    Development bank operation

    73210

    Diagnostic apparatus mfg

    28320

    Diamond cutting

    29410

    Diamond mining

    14201

    Diesel engines mfg nec

    28690

    Diesel oil retailing

    53210

    Diesel oil wholesaling

    45210

    Dietitian

    86392

    Dingo hunting or trapping

    02200

    Dip mfg – animal

    25440

    Direct marketing services – advertising direct mail

    78510

    Direct selling – cosmetics, perfumes and toiletries

    52512

    Direct selling – jewellery

    52551

    Direct selling nec

    52596

    Discount store operation

    52597

    Dishwashing machines mfg – household 28510

     

    Disinfectant mfg

    25450

    Display and notice boards wholesaling

    46190

    Display models mfg – metal

    27690

    Display models mfg – plaster

    26320

    Disposal stores – new goods

    52595

    Distillate retailing

    53210

    Distillate wholesaling

    45210

    Distilling and beverage equipment mfg

    28630

    Distilling equipment wholesaling

    46190

    Dive boat tours – coastal waters

    63020

    Dive boat tours – inland waters

    63030

    Divers – commercial, salvage

    66290

    Dog breeding

    01590

    Dog obedience training

    95296

    Dog training for farm work

    02190

    Dog training – for racing

    93111

    Dolls retailing

    52420

    Domestic appliance hiring

    95190

    Domestic appliance retailing – catalogue selling

    52340

    Domestic appliance retailing – direct selling

    52340

    Domestic appliance retailing – via internet

    52340

    Domestic service nec – on a contract or fee basis

    95296

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

    78660

    Doors or windows mfg – wooden

    23230

    Doughnuts mfg

    21620

    Drafting service – architectural

    78210

    Drains construction, cleaning or repairing – except sewerage or stormwater drains, see code 41222  

    42310

    Drama school operation

    84409

    Drawing office service – engineering

    78230

    Dredging – harbours or rivers

    41222

    Dressmaking supplies retailing

    52230

    Dressmaking – custom tailoring

    22420

    Dressmaking – customised

    52210

    Dried flowers retailing

    52540

    Drilling contractors

    42590

    Drilling machinery mfg – woodworking or metalworking

    28640

    Drilling machinery mfg nec

    28620

    Drills mfg – portable electric

    28640

    Drive-in theatre operation

    91130

    Driver training – automotive

    84409

    Driving school operation – motor vehicle

    84409

    Drug plants growing

    01690

    Drug referral centre operation

    86340

    Drug rehabilitation counselling services

    87290

    Drugs retailing

    52511

    Drugs wholesaling – except veterinary  

    47960

    Drugs wholesaling – veterinary

    45190

    Dry cell battery retailing

    52597

    Dry cleaning machinery mfg

    28690

    Dry cleaning machinery or equipment wholesaling

    46190

    Dry cleaning service, agency

    95210

    Dry ice mfg

    25320

    Drydock operation

    28210

    Duck farming

    01410

    Duct work mfg – air conditioning

    27590

    Ducts mfg – sheet metal

    27590

    Dyeing service

    95210

    Dyes mfg – inorganic

    25350

    Dyes mfg – organic

    25340

    Dyes wholesaling

    45230

    E

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Earthmoving equipment operation training

    84409

    Earthmoving machinery mfg

    28620

    Earthmoving plant hire – with operators

    42100

    Earthmoving services

    42100

    Eastern foods retailing

    51290

    Eastern foods wholesaling

    47190

    Education nec

    84409

    Education – other nec

    84409

    Educational workshops/seminars

    84409

    Egg and egg products wholesaling

    47190

    Egg farm operation

    01420

    Electric fittings dealing nec

    46150

    Electric gaming machines – poker mfg

    28490

    Electric motors mfg nec

    28590

    Electric rangehood installation

    42320

    Electrical distribution equipment wholesaling

    46150

    Electrical engineering service – consulting

    78230

    Electrical equipment or machinery mfg nec

    28590

    Electrical equipment, industrial, wholesaling nec

    46150

    Electrical machinery, heavy, installation – on-site assembly

    41222

    Electrical measuring or testing instruments wholesaling

    46150

    Electrical repairing – automotive

    53222

    Electrical services

    42320

    Electricity generation, supply and distribution

    36100

    Electricity meters mfg

    28390

    Electronic engineering service – consulting

    78230

    Electronic equipment wholesaling nec – industrial

    46150

    Electronic telephone security device wholesaling

    46150

    Elevator installation, repair

    28650

    Elevators or elevator parts mfg

    28650

    Elocution school operation

    84409

    Email service

    71200

    Embassy operation – foreign government

    81300

    Emergency housekeeping service

    87290

    Emergency service – other than defence and police

    96330

    Employment agency operation

    78610

    Enamelling service

    27640

    Endodontist

    86230

    Engine oils retailing

    53210

    Engine reconditioning – customised

    53295

    Engineering consultancy service

    78230

    Engineering drafting service

    78230

    Engineering research activities

    78100

    Engineering surveying service

    78220

    Engines, internal combustion mfg nec

    28690

    Engraving on metals – except process or photographic  

    27640

    Enlargers wholesaling – photographic

    47910

    Enquiry agency service

    78640

    Entertainer/celebrity management service

    78690

    Entertainers

    92411

    Entertainment centre operation

    92520

    Environmental consultancy services

    78551

    Environmental consultancy service – excluding laboratory service

    78551

    Epilation service

    95260

    Escalator installation, repair

    28650

    Escalators or escalator parts mfg

    28650

    Escort agency service

    95291

    Events booking agent

    92590

    Excavating service

    42100

    Executive search service

    8610

    Executor service

    75190

    Explosives laying

    42100

    Explosives mfg

    25410

    Export documentation preparation service

    66440

    Eye hospitals

    86110

    Eye testing – optometrist

    86320

    F

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Fabricated metal products mfg nec

    27690

    Fabricated structural steel mfg – ready made parts for structures

    27410

    Fabrics mfg – cotton

    22130

    Fabrics mfg – embroidered

    22290

    Fabrics mfg – synthetic

    22120

    Fabrics mfg – wool

    22140

    Fabrics mfg nec

    22290

    Fabrics, textile retailing

    52230

    Farm irrigation service

    02190

    Farm produce or supplies wholesaling

    45190

    Farrier service

    93198

    Fashion design service

    78690

    Fashion ware – retailing

    52210

    Fast food retailing

    51250

    Federal government administration

    81110

    Feed wholesaling

    45190

    Fence construction – except agricultural, code 02190  

    42510

    Ferry service

    63030

    Fertiliser mfg

    25310

    Fertiliser retailing

    52530

    Fertiliser spreading – aerial

    02130

    Fertiliser spreading – except aerial  

    02190

    Fertiliser wholesaling

    45190

    Fibreglass fabrics mfg

    22120

    Fibreglass products mfg nec

    25640

    Fig growing

    01190

    Filler or putty mfg

    25420

    Film and video distribution

    91120

    Film and video production

    91110

    Film archive service

    92100

    Film mfg – plastic

    25630

    Film wholesaling – photographic

    47910

    Finance company operation

    73290

    Financial asset broking service

    75110

    Financial service nec

    75190

    Financing nec

    73300

    Fire extinguisher servicing

    46190

    Fire fighting service – except forest  

    96330

    Fire fighting service – forest

    03030

    Fire insurance provision

    74220

    Fire prevention service

    96330

    Fire protection equipment wholesaling

    46190

    Fire sprinklers installation

    42340

    Fire sprinklers mfg

    27690

    Firearms mfg

    27690

    Firearms retailing

    52410

    Fireplace construction and installation

    42590

    Fireplace restoration services

    42590

    Firewood cutting and retailing

    52597

    Firewood cutting – forest

    03020

    Firewood wholesaling

    47990

    Firework mfg

    25410

    Fireworks retailing

    52597

    Fish and chips retailing – take away

    51250

    Fish breeding or farming

    04203

    Fish cleaning or filleting

    21730

    Fish hatchery operation

    04203

    Fish mfg – canned

    21730

    Fish mfg – dried or smoked

    21730

    Fish net mfg

    22230

    Fish retailing – fresh

    51212

    Fish wholesaling

    47140

    Fishing tackle hiring

    95190

    Fishing tackle mfg

    29420

    Fishing tackle retailing

    52410

    Fishing tracing – finfish

    04130

    Fishing – freshwater

    04203

    Fishing – line fishing

    04150

    Fishing – marine nec

    04192

    Fitness centres

    93121

    Flags or banners mfg

    22210

    Flats construction

    41120

    Flats renting or leasing – except holiday flats  

    77110

    Flavourings mfg – food

    21790

    Floor coverings laying nec

    42430

    Floor coverings mfg – rubber

    25590

    Floor coverings mfg – textile

    22220

    Floor coverings retailing

    52320

    Floor coverings wholesaling

    47330

    Floor or wall tiles mfg – concrete

    26350

    Floor sanding

    42430

    Flooring fixing – wooden

    42420

    Florist operation – retail

    52540

    Florist operation – wholesale

    45190

    Flour mfg – wheat – except self-raising flour  

    21510

    Flour mfg – wheat – self-raising flour

    21520

    Flour milling machinery mfg

    28630

    Flower growing

    01120

    Flower pots mfg – ceramic

    26290

    Flower pots mfg – concrete

    26350

    Flowers retailing

    52540

    Flowers wholesaling

    45190

    Fly spray mfg

    25440

    Flying doctor service

    86210

    Flying schools

    64032

    Flywire installation –

    screens,

    shutters or blinds

    42590

    Fodder growing

    01690

    Fodder mfg – prepared

    21740

    Food dressings mfg

    21790

    Food mfg nec

    21790

    Food packing machinery mfg

    28630

    Food processing machinery mfg

    28630

    Food processing machinery or

     

    equipment wholesaling

    46190

    Food research institution operation – except university  

    78100

    Food waste disposal units mfg

    28690

    Food wholesaling nec

    47190

    Football pools operation

    93293

    Footballer – professional

    93193

    Footpaths construction – concrete

    42210

    Footwear mfg

    22500

    Footwear repairing

    52690

    Footwear retailing

    52220

    Footwear wholesaling

    47230

    Forensic science consulting service – other than pathology service

    78290

    Forest conservation services

    03030

    Forest nursery operation or service

    03030

    Forest planting

    03030

    Forestry

    03010

    Forging machinery mfg

    28640

    Forging machinery or equipment wholesaling

    46190

    Forgings mfg – iron or steel

    27120

    Forgings mfg – non-ferrous metal nec

    27330

    Forklift trucks mfg

    28650

    Formwork fixing – wooden

    42420

    Fortune telling service

    95292

    Foundation garments mfg

    22430

    Foundation garments retailing

    52210

    Foundations construction – concrete

    42210

    Four wheel drive tour operation – with driver

    61231

    Frame mfg – wooden picture or mirror

    23290

    Freezers mfg

    28510

    Freight brokerage service

    66490

    Freight containers mfg – metal

    27690

    Freight forwarding service – except by road  

    66430

    Freight forwarding service – road

    66420

    Freight terminal operation – sea transport

    66220

    Freight transport operation nec

    65090

    Freight transport service – coastal sea transport

    63020

    Freight transport service – non-scheduled air transport

    64033

    Freight transport service – railway

    62000

    Freight transport service – river, harbour or lake

    63030

    Freight transport service – scheduled domestic air transport

    64020

    Freight transport service – scheduled international air transport

    64010

    Friendly society operation

    73406

    Fruit canning or bottling

    21300

    Fruit drying – except sun drying  

    21300

    Fruit fresh – wholesaling, washing or packing

    47150

    Fruit juices or fruit juice drinks mfg – less than single strength

    21810

    Fruit juices, single strength or concentrated

    21300

    Fruit mfg – frozen

    21300

    Fruit picking

    02190

    Fruit pulp mfg – puree or spreads

    21300

    Fruit retailing – fresh

    51220

    Fruit tree nursery operation

    01110

    Fuel gas distribution – through mains system

    36200

    Fuel oil wholesaling

    45210

    Fund raising nec – on a commission or fee basis

    75190

    Funeral benefit provision

    74210

    Funeral directing

    95240

    Fur clothing retailing

    52210

    Fur skin animal hunting or trapping

    02200

    Fur skin animals farming

    01590

    Furnaces construction – for industrial plants from prefabricated components

    41222

    Furnaces mfg – electric – except space heaters  

    28590

    Furnaces mfg – industrial – except electric furnaces or space heaters  

    28690

    Furnaces or furnace equipment, industrial, wholesaling – except electrical  

    46190

    Furniture fittings mfg – metal

    27690

    Furniture hiring

    95190

    Furniture mfg – sheet metal

    29220

    Furniture mfg – wooden

    29210

    Furniture mfg nec

    29290

    Furniture part mfg – except sheet metal  

    29290

    Furniture removal service – road

    61100

    Furniture retailing – household

    52310

    Furniture storage service

    67090

    Furniture wholesaling – except office  

    47320

    Furniture wholesaling – office

    46190

    Furriers – retail

    52210

    Furriers – wholesale

    47220

    G

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Galvanised iron products dealing

    45390

    Gambling services nec

    93293

    Game bird farming

    01410

    Game fishing tours – coastal waters

    63020

    Games retailing

    52420

    Gaol operation

    96310

    Garage doors mfg – aluminium

    27420

    Garage doors mfg – metal – except aluminium  

    27490

    Garages mfg – prefabricated

    29110

    Garages mfg – prefabricated nec

    29190

    Garbage bags mfg – plastic

    25630

    Garbage bins mfg – plastic

    25660

    Garbage cans mfg – metal

    27590

    Garbage collection service

    96340

    Garbage disposal service

    96340

    Garden drainage systems installation

    42510

    Garden ornaments retailing

    52530

    Garden sprinkler systems installation – except irrigation systems  

    42510

    Garden supplies retailing nec

    52530

    Garden tools mfg – except power operated  

    27610

    Garden tools retailing

    52330

    Garden tools wholesaling

    47390

    Gardening service nec

    95250

    Gas appliance repair

    42310

    Gas cylinders mfg

    27510

    Gas engines mfg – except agricultural or motor vehicle  

    28690

    Gas hauling – by road

    61100

    Gas heating appliances – household – mfg

    28510

    Gas heating appliances – household – retailing

    52340

    Gas or fuel oil mfg

    25100

    Gas plumbing

    42310

    Gas stoves mfg – household

    28510

    Gas, natural, distribution – through mains system

    36200

    Gases mfg – industrial

    25320

    Gases – industrial – wholesaling – except liquefied petroleum gas  

    45230

    Gasoline refining or blending

    25100

    Gas – natural – exploration on contract

    15120

    Gas – natural – exploration own account

    15120

    Gas – natural – extraction

    12000

    Gates mfg – aluminium

    27420

    Gates mfg – metal – except aluminium or wire  

    27490

    Gearboxes mfg

    28190

    Gem cutting

    29410

    Gemstone mining – except opals and diamonds  

    14202

    Gemstones mfg – synthetic

    26400

    Gemstones wholesaling

    47920

    Genealogy service

    95296

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

    42590

    General insurance

    74220

    General practitioner – medical

    86210

    General store operation – main grocery

    51100

    General store operation – other than mainly groceries

    52597

    Geological and geophysical consultancy service

    78290

    Gift shops

    52597

    Ginger growing

    01690

    Girders mfg – prefabricated steel

    27410

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

    26100

    Glassware retailing

    52330

    Glassware wholesaling – household

    47390

    Glazing services

    42450

    Glue mfg

    25490

    Go-kart track operation

    93123

    Go-karts retailing – motorised

    53120

    Goat farming

    01590

    Goat shearing

    02120

    Gold mining or dredging

    13140

    Gold plating

    27640

    Gold smelting, refining

    27290

    Goldsmithing

    29410

    Gold, silver merchants

    45220

    Golf course or practice range operation nec

    93123

    Golf course construction

    41222

    Golf equipment mfg

    29420

    Golf equipment retailing

    52410

    Golf equipment wholesaling

    47930

    Goose farming

    01410

    Gourmet shops

    51290

    Grain elevator operation

    67010

    Grain loader operation – sea transport

    66220

    Grain silo operation

    67010

    Grain storage

    67010

    Grain, cereal growing

    01210

    Granite quarrying

    14190

    Grapes growing

    01140

    Graphic design service – for advertising

    78520

    Gravel quarrying, washing or screening

    14110

    Greengrocery operation – retail

    51220

    Greeting cards mfg

    24110

    Greeting cards retailing

    52433

    Greyhound training

    93111

    Groceries retailing

    51100

    Groceries wholesaling nec

    47190

    Grocery supermarket operation

    51100

    Guest house operation

    57100

    Guns or rifles mfg

    27690

    Guns or rifles retailing

    52410

    Guttering installation or repair – roof

    42310

    Guttering mfg – sheet metal

    27590

    Gymnasium equipment retailing

    52410

    Gymnasium equipment wholesaling

    47930

    Gymnasium operation

    93121

    Gynaecologist

    86224

    H

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Haberdashery retailing

    52230

    Haberdashery wholesaling

    47210

    Haematologist services

    86225

    Hair brushes mfg

    29490

    Hair care products mfg

    25460

    Hair driers mfg – electric – except household  

    28590

    Hair driers mfg – electric – household

    28510

    Hair restoration service – cosmetic

    95296

    Hair restoration service – except by registered medical practitioner or cosmetic  

    86392

    Hairdressers’ equipment wholesaling

    46190

    Hairdressing service

    95260

    Ham mfg

    21130

    Hamburgers mfg – precooked

    21130

    Hamburgers retailing

    51250

    Hand tools mfg nec – except pneumatic or power operated  

    27610

    Hand tools nec mfg – pneumatic or power operated

    28640

    Hand tools wholesaling – including power operated

    45390

    Handbag retailing

    52597

    Handbags mfg

    22620

    Handyman services

    42590

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

    42590

    Hang glider mfg

    29420

    Harbour services nec

    66290

    Harbour works construction – except buildings  

    41222

    Hardboard mfg

    23220

    Hardware retailing – domestic

    52330

    Hardware wholesaling – domestic

    47390

    Harness mfg

    22620

    Hats mfg

    22490

    Hay cutting, baling or pressing

    02190

    Hay growing

    01690

    Headphones mfg

    28490

    Headstones mfg, installation

    26400

    Health foods direct selling

    51290

    Health foods retailing

    51290

    Health foods wholesaling

    47190

    Health insurance

    74210

    Health services nec

    86392

    Hearing aids dispensing

    86392

    Hearing aids mfg

    28320

    Heaters – household – mfg

    28510

    Heating equipment installation – except industrial furnaces  

    42330

    Heating equipment – household electric – repairing

    52610

    Heating equipment – household electric – retailing

    52340

    Heating oil dealing

    45210

    Helicopter charter

    64031

    Helicopter mfg or repairing

    28240

    Helmets mfg

    22490

    Herb growing

    01130

    Herb mfg – processed

    21790

    Herbalist

    86392

    Herbarium operation

    92310

    Hide wholesaling

    45190

    High Commission operation

    81300

    High school operation – except combined primary and secondary school  

    84220

    Hire car service

    61232

    Historic house operation

    92200

    Hobby equipment and supplies retailing

    52420

    Hobby equipment hiring

    95190

    Hobby equipment wholesaling – except tools  

    47930

    Hoists or hoisting equipment mfg – except clothes hoists  

    28650

    Holding company operation – ie holding shares in subsidiary companies

    73401

    Holiday houses and flats operation

    57100

    Home for the disadvantaged operation nec

    87220

    Home maintenance and repair services

    42590

    Home page development

    78341

    Home units construction

    41120

    Homeless accommodation

    87220

    Homeless welfare assistance – except accommodation  

    87290

    Homoeopath

    86392

    Honey mfg – blended

    21790

    Honey wholesaling

    47190

    Hops growing

    01690

    Horse breeding

    01520

    Horse float mfg

    28120

    Horse floats wholesaling or retailing

    53130

    Horse shoes mfg

    27120

    Horse trailer hiring

    77420

    Horse training – race horse

    93112

    Horticultural services nec

    02190

    Hose mfg – plastic

    25620

    Hose mfg – rubber

    25590

    Hosiery mfg

    22310

    Hospice operation

    86130

    Hospital operation – except psychiatric, dental or veterinary hospitals  

    86110

    Hot water systems installation

    42310

    Hot water systems wholesaling

    45390

    Hotel operation

    57100

    Hotel operation – mainly drinking place

    57200

    Hotels construction

    41130

    House cleaning service

    78660

    House construction, alteration, renovation or general repair

    41111

    House painting

    42440

    Household appliances mfg

    28510

    Household appliances repairing nec

    52610

    Household appliances retailing

    52340

    Household appliances wholesaling

    47310

    Household ceramic giftware wholesaling

    47390

    Household freezer retailing

    52340

    Household fridge retailing

    52340

    Household goods hiring

    95190

    Household insurance

    74220

    Household internet equipment retailing

    52340

    Household linen wholesaling

    47210

    Household microwave oven retailing

    52340

    Household textiles retailing

    52230

    Household whitegoods retailing

    52340

    Houses prefabricated – assembly, erection or installation

    41111

    Houses renting or leasing – except holiday houses  

    77110

    Hunting or trapping

    02200

    Hydropath

    86392

    Hypnotherapist

    86392

    I

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Ice cream cones or wafers mfg

    21630

    Ice cream mfg

    21220

    Ice cream retailing

    51250

    Ice cream wholesaling

    47130

    Ice mfg – except dry ice  

    21790

    Ice retailing

    52597

    Import documentation preparation service

    66440

    Indoor plant hire

    52530

    Industrial chemical mfg – inorganic nec

    25350

    Industrial chemical mfg – organic nec

    25340

    Industrial equipment operation training

    84409

    Industrial gas mfg

    25320

    Industrial machinery or equipment mfg nec

    28690

    Industrial machinery or equipment wholesaling nec

    46190

    Industrial research institution operation – except university  

    78100

    Industrial union operation

    96220

    Industrial waste collection and disposal service

    96340

    Infants’ clothing mfg – except knitted  

    22430

    Information storage and retrieval services – except library 78320

     

    Ink mfg

    25470

    Inner spring mattress mfg

    29230

    Insecticide mfg

    25440

    Insulating materials wholesaling

    45390

    Insulation materials installation

    42590

    Insulation, glass fibre or mineral wool mfg

    26400

    Insurance agency service

    75200

    Insurance broking service

    75200

    Insurance consultant service

    75200

    Insurance – accident, house, marine and general

    74220

    Interior decorating service nec

    78690

    Internet advertising services

    78510

    Internet cafe (mainly cafe operation)

    57300

    Internet cafe (mainly internet service operation)

    71200

    Internet consultancy service

    78341

    Internet publishing (periodical)

    24220

    Internet website design services

    78341

    Internet development services

    78341

    Internet implementation advisory services

    78341

    Internet retailing – personal and household goods

    52597

    Internet service providers

    71200

    Internet software development

    78341

    Internet website design services

    78341

    Internet website development

    78341

    Interpreting service

    78690

    Introduction agency service

    95293

    Investing in patents and copyrights

    77300

    Investing in tangible artistic work

    77300

    Investment association operation

    73406

    Investment company operation

    73406

    Investment operation – own account

    73402

    Iron and steel mfg – basic

    27110

    Iron ore mining

    13110

    Iron pyrite mining

    13190

    Ironing or pressing machinery, laundry mfg – except household  

    28690

    Irrigation systems construction

    41222

    Island ferry operation – in coastal waters

    63020

    J

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Jade mining

    14202

    Jam mfg – including conserves, jellies or fruit spreads

    21300

    Jars mfg – glass

    26100

    Jeans mfg – men’s or boys’

    22410

    Jeans mfg – women’s or girls’

    22420

    Jetski parts retailing

    52450

    Jetski parts wholesaling

    52450

    Jetski retailing

    52450

    Jetski wholesaling

    52450

    Jetties construction

    41222

    Jewellery mfg

    29410

    Jewellery retailing – direct selling

    52551

    Jewellery retailing – except direct sellers  

    52552

    Jewellery wholesaling

    47920

    Jockeys

    93194

    Joinery work on construction projects

    42420

    Joists, prefabricated steel mfg

    27410

    K

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Kangaroo hunting

    02200

    Kangaroo meat wholesaling

    47110

    Kegs mfg – metal

    27510

    Kerb and guttering construction – concrete

    42210

    Kerosene mfg

    25100

    Kerosene retailing

    53210

    Kerosene wholesaling

    45210

    Kettles or jugs mfg – electric

    28510

    Key cutting or duplicating service

    52690

    Keys mfg

    27690

    Kindergarten, pre-school operation – except child minding centre  

    84100

    Kit homes mfg

    29190

    Kitchen appliances wholesaling – household electric

    47310

    Kitchen furniture mfg – wooden

    29210

    Kitchen sinks mfg – vitreous china or porcelain

    26290

    Kitchenware mfg – ceramic

    26290

    Kitchenware mfg – glass

    26100

    Kitchenware mfg – plastic nec

    25660

    Kitchenware retailing

    52330

    Kitchenware wholesaling

    47390

    Kiwi fruit growing

    01170

    Knitted fabrics mfg

    22390

    Knitting machines mfg

    28690

    Knives mfg – hand held – except power operated 27610

     

    L

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Laboratory operation

    78290

    Labour hire – temporary

    78620

    Labouring – air conditioning and heating services

    42330

    Labouring – bricklaying

    42220

    Labouring – carpentry services

    42420

    Labouring – concreting

    42210

    Labouring – construction services nec

    42590

    Labouring – electrical services

    42320

    Labouring – farming

    02190

    Labouring – glazing services

    42450

    Labouring – landscaping services

    42510

    Labouring – mining services

    15200

    Labouring – painting and decorating services

    42440

    Labouring – plastering and ceiling services

    42410

    Labouring – plumbing services

    42310

    Labouring – roofing services

    42230

    Labouring – site preparation services

    42100

    Labouring – structural steel erection services

    42240

    Labouring – tiling and carpeting services

    42430

    Lacquer mfg

    25420

    Ladieswear retailing

    52210

    Lake construction

    41222

    Laminated sheet glass mfg

    26100

    Lamps mfg – infra-red or ultraviolet

    28540

    Lamps or lamps parts mfg

    27690

    Land clearing – bush or rural

    02190

    Land clearing – except rural  

    42100

    Land development or subdivision

    77120

    Land surveying service

    78220

    Landscape architecture service

    78210

    Landscape construction

    42510

    Landscaping supplies – retailing

    52530

    Landscaping supplies – wholesaling

    45190

    Lapidary work

    29410

    Laser printer wholesaling

    46130

    Lathes mfg – woodworking or metalworking

    28640

    Laundry agency operation

    95210

    Laundry machinery mfg – except household  

    28690

    Laundry machinery or equipment wholesaling – except domestic  

    46190

    Laundry service

    95210

    Lawn construction

    42510

    Lawn mower retailing

    52330

    Lawn mowers mfg

    28610

    Lawn mowers wholesaling

    47390

    Lawn mowing service

    95250

    Lead ore mining

    13170

    Lead smelting – refining

    27230

    Leasing licences

    77300

    Leasing of plant or equipment

    77430

    Leather clothing mfg

    22490

    Leather clothing retailer

    52210

    Leather goods repairing – except apparel  

    52690

    Leather goods retailing – except apparel  

    52597

    Leather goods wholesaling – except clothing or footwear  

    47990

    Leather mfg

    22610

    Leather or leather substitute goods mfg nec

    22620

    Leather wholesaling

    45190

    Legal aid service

    78410

    Library service

    92100

    Licensed club operation

    57401

    Life insurance provision

    74110

    Lifts mfg, installation and repair

    28650

    Light fittings dealing – electrical

    46150

    Limestone quarrying

    14190

    Line fishing

    04150

    Linen hire service

    95210

    Linen retailing – household

    52230

    Lingerie mfg

    22430

    Lingerie retailing

    52210

    Lingerie wholesaling

    47220

    Linoleum or linotile fixing

    42430

    Lipstick mfg

    25460

    Liquefied gases wholesaling – except liquefied petroleum gas (LPG)  

    45230

    Liquefied petroleum gas mfg – refinery

    25100

    Liquefied petroleum gas – automotive – retailing

    53210

    Liquefied petroleum gas – dealing

    45210

    Liquefied petroleum gas – production – except refinery  

    12000

    Liqueurs mfg

    21840

    Liquor stores

    51230

    Livestock dipping, drafting or droving

    02190

    Livestock raising nec

    01590

    Livestock wholesaling

    45190

    Livestock yarding equipment mfg – metal

    27690

    Lobbyist

    78559

    Lobster farming

    04201

    Lobster fishing

    04110

    Local government administration

    81130

    Locks mfg

    27690

    Locks wholesaling

    45390

    Locksmith service

    52690

    Locomotives mfg and repair

    28230

    Log haulage service

    61100

    Logging

    03020

    Lottery agency operation

    93210

    Lottery operation

    93210

    Loudspeakers mfg

    28490

    Lounge suite mfg

    29210

    Lucerne growing

    01690

    Luggage wholesaling

    47990

    M

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Macadamia nut growing

    01190

    Machine tools wholesaling

    46190

    Magazine retailing

    52431

    Magazine wholesaling

    47940

    Magnetic tapes mfg – except pre-recorded  

    28490

    Magnetic tapes mfg – pre-recorded or publishing

    24301

    Magnetic therapy service

    86392

    Mail services

    71110

    Mailbox rental services

    71110

    Maize growing

    01210

    Male and female clothing mfg – mfg equal amount of each

    22490

    Malt extract mfg

    21290

    Malt mfg – except malt extract  

    21820

    Management consultancy service

    78559

    Management training service

    84409

    Mango growing

    01190

    Manicure service

    95260

    Map preparation service

    78220

    Maps publishing

    24230

    Marble quarrying

    14190

    Margarine mfg

    21400

    Marina operation – pleasure craft

    93302

    Marine accessories retailing nec

    52450

    Marine engineering service

    78230

    Marine oils wholesaling

    45230

    Market research service

    78530

    Marriage celebrant

    95296

    Marriage guidance service

    87290

    Martial arts and self-defence instruction

    93197

    Massage (adult industry) services nec

    95291

    Massage therapy (medical) service

    86392

    Masts mfg – aluminium

    27690

    Match mfg

    25410

    Maternity hospital operation

    86110

    Matriculation college operation

    84220

    Mattress mfg – except rubber  

    29230

    Mattress mfg – rubber

    25590

    Mattresses retailing

    52310

    Mattresses wholesaling

    47320

    Meals on wheels service

    87290

    Measuring instruments mfg

    28390

    Meat mfg – except bacon, ham or uncanned poultry  

    21110

    Meat packing – except poultry  

    21110

    Meat retailing – except canned meat  

    51211

    Meat wholesaling – except canned, cured or smoked poultry or rabbit meat  

    47110

    Meat, cooked mfg – except poultry  

    21130

    Mechanical services – general

    53295

    Medal mfg

    29410

    Medical equipment mfg

    28320

    Medical equipment wholesaling nec

    46120

    Medical gas mfg nec

    25430

    Medical laboratory operation

    86310

    Medical research institution operation – except university  

    78100

    Medical science research activities

    78100

    Medical service, specialist nec

    86228

    Medical service – GP

    86210

    Medicine mfg

    25430

    Medicine retailing

    52511

    Medicines wholesaling – except veterinary  

    47960

    Melons growing

    01130

    Menswear mfg

    22410

    Menswear retailing

    52210

    Menswear wholesaling

    47220

    Merchandising consultancy service

    78559

    Merry-go-round operation

    93302

    Messenger service

    71120

    Metal coating of manufactured products nec

    27640

    Metal polishing or finishing

    27640

    Metal roof fixing

    42230

    Metal scrap wholesaling

    45220

    Metallic ores mining nec

    13190

    Metallic ores wholesaling

    45220

    Metallurgical services

    78290

    Metalworking hand tools mfg – except pneumatic or power operated  

    27610

    Metalworking machinery mfg nec

    28640

    Metalworking machinery wholesaling

    46190

    Meteorological instruments mfg nec

    28390

    Meteorological services

    78290

    Meters mfg – gas or water

    27690

    Microchip mfg

    28490

    Microfiche production services

    78690

    Microphones mfg

    28490

    Midwifery services

    86392

    Migration consultants and services

    78559

    Mild steel anchors mfg

    27630

    Milk mfg – condensed or evaporated

    21290

    Milk powder mfg

    21290

    Milk processing machinery

     

    or equipment wholesaling

    46190

    Milk processing – cream

    21210

    Milk production – dairy cattle

    01300

    Milk products mfg nec

    21290

    Milk receiving or distribution depot operation

    21210

    Milk vendor

    51260

    Milk wholesaling

    47130

    Millinery retailing

    52210

    Millinery wholesaling

    47220

    Mine site construction nec

    41222

    Mine site preparation

    42100

    Mineral exploration services

    15140

    Mineral exploration – own account

    15130

    Mineral water mfg

    21810

    Minerals wholesaling nec

    45220

    Mining engineering service

    78230

    Mining machinery mfg

    28620

    Mining machinery or equipment wholesaling

    46190

    Mining nec

    14204

    Mining services nec

    15200

    Mining surveying service

    78220

    Mirrors mfg

    26100

    Mobile phone battery retailing

    52340

    Mobile phone battery wholesaling

    46150

    Mobile homes dealing

    53130

    Mobile phone retailing

    52340

    Model agency

    78620

    Modelling school

    84409

    Modem equipment mfg

    28420

    Money market dealers

    73240

    Monorail operation

    65090

    Monuments making

    26400

    Monuments or grave markers mfg – concrete

    26350

    Mortgage broking service

    75110

    Motel operation

    57100

    Motion picture distribution

    91120

    Motion picture editing

    91110

    Motion picture film or tape production

    91110

    Motion picture leasing

    91120

    Motion picture screening

    91130

    Motion picture theatre operation

    91130

    Motor accessory shops operation

    46230

    Motor cars mfg

    28110

    Motor cycle tour operation – with driver

    61231

    Motor cycles mfg

    28290

    Motor cycles or scooters repairing

    53120

    Motor cycles or scooters wholesaling or retailing

    53120

    Motor trimming

    53230

    Motor vehicle accessories dealing – new

    46230

    Motor vehicle body repairing

    53230

    Motor vehicle clutch or brake repairing

    53291

    Motor vehicle conversion

    28120

    Motor vehicle covers mfg – textile

    22210

    Motor vehicle crash repairs

    53230

    Motor vehicle electrical parts and instrument mfg

    28130

    Motor vehicle engine mfg

    28110

    Motor vehicle insurance

    74220

    Motor vehicle mechanical repairs – general repairs

    53295

    Motor vehicle paint wholesaling

    46230

    Motor vehicle parts dealing – new

    46230

    Motor vehicle parts dealing – used

    46240

    Motor vehicle radiator repairing

    53292

    Motor vehicle restoration

    53230

    Motor vehicle rust proofing

    53230

    Motor vehicle servicing – electrical repairs

    53222

    Motor vehicle smash repairing

    53230

    Motor vehicle tyres mfg

    25510

    Motor vehicle warranty inspection service

    53295

    Motor vehicle washing or cleaning service

    53210

    Motor vehicles distributing – new

    46210

    Motor vehicles retailing – new

    53110

    Motor vehicles retailing – used

    53110

    Motor vehicles wholesaling

    46210

    Motor vehicle – hiring, leasing or renting – except licensed hire cars or taxi cabs  

    77410

    Motor wreckers

    46240

    Motors mfg – internal combustion nec

    28690

    Mufflers and exhaust systems repairing – automotive

    53293

    Mufflers mfg

    28190

    Museum operation

    92200

    Mushroom growing

    01690

    Music group management service

    78690

    Music hall operation – excluding theatre restaurant operation

    92520

    Music school operation nec

    84409

    Music teaching

    84409

    Musical group operation

    92411

    Musical instrument mfg

    29490

    Musical instruments retailing

    52597

    Musical instruments wholesaling

    47990

    Musicians

    92411

    Mustering – aerial

    02130

    N

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Nail polish mfg

    25460

    Nails mfg

    27620

    Natural sciences – astronomy, chemistry, mathematics, physics, earth sciences research activities

    78100

    Nautical instruments mfg

    28390

    Naval architecture service

    78230

    Navigation service – air transport

    66300

    Navigation service – water transport

    66290

    Navigational equipment mfg

    28390

    Neon signs mfg

    28540

    Netball court or facility operation

    93123

    Nets and netting mfg

    22230

    Network communication service

    71200

    Neurologist

    86228

    News collection for radio broadcasting

    91210

    News collection for television broadcasting

    91220

    Newsagent operation

    52431

    Newspaper wholesaling

    47940

    Newspapers printing

    24210

    Newspapers publishing

    24210

    Newspapers retailing

    52431

    Newsprint mfg

    23310

    Newsreel production

    91110

    Newsreel theatre operation

    91130

    Nickel ore mining

    13160

    Night watchman service

    78640

    Nightclub operation

    57200

    Nominee service

    75190

    Non-taxable or NIL company returns – no income, expense or balance sheet data present

    98000

    Notary

    78410

    Numerology service

    95292

    Nurseries – retail

    52530

    Nursery stock – wholesale

    45190

    Nursing care (in patients home, predominantly home support)

    87290

    Nursing care (in patients home, predominantly medical)

    86392

    Nursing college operation

    84409

    Nursing home operation

    86130

    Nursing service

    86392

    Nuts mfg – candied

    21720

    Nuts or bolts mfg – metal

    27630

    Nuts wholesaling

    47160

    O

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Oat growing

    01210

    Oatmeal mfg

    21520

    Observatory operation – except university  

    78100

    Obstetric hospital operation

    86110

    Obstetrician

    86224

    Occupational health and safety (OH&S) consultancy services

    78552

    Occupational therapy service

    86392

    Ocean cruise services – between domestic and foreign ports

    63010

    Ocean cruise services – between domestic ports

    63020

    Oceanographic surveying service

    78220

    Office cleaning service

    78660

    Office furniture mfg – sheet metal

    29220

    Office furniture mfg – wooden

    29210

    Office installation and fitout services

    42590

    Office machinery or equipment hiring

    77430

    Office machines mfg

    28412

    Oil and gas field services nec

    15200

    Oil heaters installation

    42330

    Oil heaters mfg – household

    28510

    Oil heaters retailing – household

    52340

    Oil shale mining

    12000

    Oils or greases wholesaling – industrial or lubricating

    45210

    Oilseed growing

    01210

    Olive growing

    01190

    Onions growing

    01130

    Opal mining

    14203

    Opera company operation

    92412

    Opera house operation

    92520

    Operations research service

    78559

    Ophthalmic articles and instruments mfg

    28310

    Ophthalmologist

    86228

    Optical dispensing

    86320

    Optical fibre cable mfg – insulated

    28520

    Optical fibre cable mfg – uninsulated

    28390

    Optical glass mfg

    26100

    Optical instruments or equipment mfg

    28310

    Optical lens grinding

    28310

    Optician

    86320

    Oral pathologist

    86230

    Orchard supplies wholesaling nec

    45190

    Orchestra operation

    92412

    Organic industrial chemical mfg nec

    25340

    Ornamental plant growing

    01110

    Orthodontist

    86230

    Orthopaedic specialist

    86228

    Orthoptist

    86320

    Orthotics – arch supports mfg

    28320

    Osteopath service

    86360

    Otorhinolaryngologist

    86228

    Outboard motors mfg

    28690

    Outboard motors retailing

    52450

    Outdoor furniture mfg – wooden

    29210

    Outplacement service

    78610

    Ovens mfg – household

    28510

    Ovens mfg – industrial – except electric  

    28690

    Oyster farming

    04202

    Oysters mfg – canned

    21730

    P

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Packing or filling service – contract basis

    78670

    Paediatrician

    86228

    Paedodontist

    86230

    Paint brushes mfg

    29490

    Paint mfg – except bituminous  

    25420

    Paint remover mfg

    25420

    Paint retailing

    52330

    Paint wholesaling

    45390

    Painter – artist

    92420

    Painting of buildings or other structures

    42440

    Painting of manufactured metal products

    27640

    Panel beating

    53230

    Pantihose mfg

    22310

    Paper hanging

    42440

    Paper mfg nec

    23310

    Paper products mfg nec

    23390

    Paper products wholesaling nec

    47950

    Paper pulp mfg

    23310

    Paper stationery mfg – except commission printing  

    24110

    Paper wholesaling

    47950

    Paperboard mfg nec

    23310

    Parachutes mfg

    22210

    Parachuting school operation

    93197

    Paramedical services

    86392

    Parking lot construction – except buildings 41210

     

    Parking meters mfg

    28590

    Parking station operation

    66110

    Parks and gardens operation

    92390

    Particle board mfg

    23220

    Passionfruit growing

    01190

    Pasta mfg

    21520

    Pastries retailing

    51240

    Pastry dough mfg – frozen

    21520

    Pastry mfg – except frozen pastry dough  

    21620

    Pate mfg – except fish  

    21130

    Pathologist

    86225

    Pathology laboratory operation

    86310

    Paving laying

    42510

    Paving material mfg – except hot-mix  

    25200

    Paving material – hot mix bitumen

    41210

    Pawnbroking

    52521

    Pawpaw growing

    01190

    Pay TV antennae installation

    52610

    Pay TV installation – antennae, decoder

    52610

    Pay TV operation

    91220

    Pay TV station operation

    91220

    Peach growing

    01160

    Peanut growing

    01210

    Pears growing

    01150

    Pebbles quarrying

    14110

    Pecan nut growing

    01190

    Pedicure service

    95260

    Pencils mfg

    29490

    Pens mfg

    29490

    Pension fund separately constituted – operation

    74120

    Performing artist operation

    92411

    Perfume mfg

    25460

    Perfumes retailing – direct selling

    52512

    Perfumes retailing – except chemist shops, pharmacies and direct sellers  

    52513

    Perfumes wholesaling

    47960

    Periodicals publishing

    24220

    Periodicals retailing

    52431

    Periodicals wholesaling

    47940

    Periodontist

    86230

    Permanent building society operation

    73220

    Personal services nec

    95296

    Personnel management service

    78559

    Pest control service nec

    78650

    Pest control service – aerial

    02130

    Pest control service – agricultural – except aerial or wild animal control  

    02190

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

    03030

    Pesticide mfg

    25440

    Pesticides retailing

    52530

    Pesticides wholesaling

    45190

    Pet breeding

    01590

    Pet food mfg – canned

    21740

    Pet foods wholesaling

    47990

    Pet grooming service

    95296

    Pet shops

    52591

    Petrol bowsers installation

    42590

    Petrol bowsers mfg

    28660

    Petrol mfg

    25100

    Petrol retailing

    53210

    Petrol wholesaling

    45210

    Petroleum exploration on contract

    15120

    Petroleum exploration – own account

    15110

    Petroleum product mfg nec

    25200

    Petroleum products wholesaling

    45210

    Pets wholesaling

    47990

    Pharmaceutical preparation mfg

    25430

    Pharmacy operation – retail

    52511

    Phonograph records retailing

    52350

    Photocopier wholesaling

    46140

    Photocopying machines mfg

    28412

    Photocopying machines wholesaling

    46140

    Photographic archive service

    92100

    Photographic equipment hiring

    95190

    Photographic equipment mfg

    28310

    Photographic equipment retailing

    52440

    Photographic equipment wholesaling

    47910

    Photographic film or plates mfg

    28310

    Photographic film processing

    95220

    Photography service – except aerial photography, motion picture production or photographic film processing  

    95230

    Phototypesetting and layout service

    24130

    Physiotherapy service

    86350

    Picnic ground operation

    92390

    Picnicware mfg – plastic

    25660

    Picture framing service

    23290

    Pies, pastries, sausage rolls mfg

    21620

    Pig farming

    01510

    Pig iron mfg

    27110

    Pillow or cushion mfg

    29230

    Pilotage service

    66290

    Pineapple growing

    01190

    Pipe fittings mfg – non-ferrous metal

    27650

    Pipeline engineering service

    78230

    Pipeline operation

    65010

    Pipelines construction

    41222

    Pipes and tubes mfg – aluminium

    27310

    Pipes and tubes mfg – non-ferrous metal – except aluminium  

    27320

    Pipes and tubes mfg – steel

    27130

    Pipes mfg – ceramic – except vitreous china or porcelain  

    26230

    Pipes mfg – concrete

    26340

    Pipes mfg – plastic

    25620

    Pipes or pipe fittings – vitreous china or porcelain mfg

    26290

    Pizza take away – retailing

    51250

    Plant hiring or leasing

    77430

    Plants, garden – retailing

    52530

    Plaster board mfg

    26320

    Plaster products mfg – except dental or medical plasters  

    26320

    Plasterboard fixing or finishing

    42410

    Plasterers

    42410

    Plastic foam products mfg

    25650

    Plastic injection moulded product mfg

    25660

    Plastic raw material mfg

    25330

    Plastic recycling

    25330

    Plastic surgeon

    86228

    Plate glass mfg

    26100

    Plate mfg – aluminium

    27310

    Plate mfg – non-ferrous metal – except aluminium  

    27320

    Platemaking film service

    24130

    Platework nec

    27690

    Playground equipment wholesaling

    47930

    Playhouse operation

    92520

    Playwright

    92420

    Plum or prune growing

    01160

    Plum pudding mfg

    21620

    Plumbers’ fittings wholesaling

    45390

    Plumbing – except marine  

    42310

    Plywood mfg

    23210

    Pneumatic tools mfg nec

    28640

    Pocket calculators retailing – electronic

    52340

    Podiatry service

    86392

    Poet

    92420

    Poker machines or parts mfg

    28690

    Poker machine – electronic maintenance

    28490

    Poker machine – electronic mfg

    28490

    Police services – government

    96310

    Polish mfg

    25490

    Political party operation

    96290

    Pollution monitoring service

    78290

    Pool cleaning equipment wholesaling

    47990

    Port services nec

    66290

    Portfolio investment management services

    75190

    Portrait photography services

    95230

    Possum hunting and trapping

    02200

    Post office operation

    71110

    Postal agency operation

    71110

    Postcards retailing

    52433

    Posts or poles mfg – concrete

    26350

    Potato crisp mfg

    21790

    Potato crisps wholesaling

    47160

    Potato growing

    01130

    Pottery goods mfg – ornamental

    26290

    Poultry farming – for eggs

    01420

    Poultry farming – for meat

    01410

    Poultry feed mfg – prepared

    21740

    Poultry hatchery operation – egg breeds

    01420

    Poultry hatchery operation – meat breeds

    01410

    Poultry meat mfg – except canned  

    21120

    Poultry packing

    21120

    Poultry retailing – fresh

    51213

    Poultry wholesaling

    47120

    Powder coating of metallic products

    27640

    Power saws mfg – woodworking or metalworking

    28640

    Power station turbine mfg

    28690

    Power tool demonstration

    78510

    Pram and trolley hire

    95190

    Prawn fishing

    04120

    Pre-prepared meals mfg nec

    21790

    Pre-school centre operation – except child minding centre  

    84100

    Precious metals scrap dealing

    45220

    Precious metals wholesaling

    47920

    Prefabricated furniture mfg – wooden

    29210

    Primary and secondary school operation – combined

    84230

    Primary school operation – except combined primary and secondary school  

    84210

    Printed circuits board mfg

    28490

    Printing

    24120

    Printing machinery or equipment mfg

    28690

    Printing machinery or equipment wholesaling

    46190

    Printing services

    24130

    Private boys school operation – combined primary/secondary school

    84230

    Private boys school operation – primary school only

    84210

    Private boys school operation – secondary school only

    84220

    Private girls school operation – combined primary/secondary school

    84230

    Private girls school operation – primary school only

    84210

    Private girls school operation – secondary school only

    84220

    Private hotel operation – short term accommodation

    57100

    Private households employing staff – PAYG, FBT use only

    97000

    Private school operation – combined primary/secondary school

    84230

    Private school operation – primary school only

    84210

    Private school operation – secondary school only

    84220

    Product design service

    78230

    Professional associations

    96210

    Professional equipment wholesaling

    46120

    Project management – house construction

    41111

    Project management – non-residential building construction

    41130

    Property – non-residential – renting or leasing

    77120

    Prosthetic products and services

    28320

    Prosthodontist

    86230

    Prostitution service

    95291

    Protection service

    78640

    Protective clothing retailing

    52210

    Psychiatric hospital

    86120

    Psychiatrist

    86226

    Psychologist

    86392

    Psychotherapist

    86392

    Pub operation – mainly drinking place

    57200

    Public affairs consultant

    78559

    Public boys school operation – combined primary/secondary school

    84230

    Public boys school operation – primary school only

    84210

    Public boys school operation – secondary school only

    84220

    Public girls school operation – combined primary/secondary school

    84230

    Public girls school operation – primary school only

    84210

    Public girls school operation – secondary school only

    84220

    Public opinion research service

    78530

    Public relations counselling service

    78559

    Public school operation – combined primary/secondary school

    84230

    Public school operation – primary school only

    84210

    Public school operation – secondary school only

    84220

    Public trading trust operation – assessed as companies

    73404

    Pulpwood cutting – forest

    03020

    Pumping station operation – sewerage

    37020

    Pumping station operation – water supply

    37010

    Pumps mfg

    28660

    Puppet show operation

    92412

    Pyrotechnic goods mfg nec

    25410

    Q

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Quantity surveying service

    78230

    Quartz quarrying nec

    14204

    R

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Rabbit farming

    01590

    Rabbit hunting or trapping

    02200

    Rabbit meat wholesaling

    47120

    Race course or track operation nec

    93123

    Race course or track operation – horse or dog

    93113

    Race horse training

    93112

    Racing information service

    95296

    Racing kennels operation

    93111

    Racing stables operation

    93112

    Radar equipment mfg

    28390

    Radiators mfg

    28190

    Radio broadcast studio equipment mfg

    28420

    Radio or television parts wholesaling

    47310

    Radio relay station operation

    71200

    Radio remote control equipment mfg

    28390

    Radio service

    91210

    Radio station operation

    91210

    Radio telephone service

    71200

    Radio transceivers mfg – transmitters

    28420

    Radiographer

    86392

    Radiologist

    86227

    Radiology services

    86227

    Radios mfg

    28490

    Radios repairing – except car radios  

    52610

    Radios retailing – except car radios  

    52340

    Radios wholesaling

    47310

    Railway operation – by historical railway societies or as a tourist attraction

    93302

    Railway rolling stock mfg and repair

    28230

    Railway sleepers mfg – concrete

    26350

    Railway station operation

    62000

    Razors or razor blades mfg – except power operated  

    27610

    Ready mixed concrete mfg – except dry mix  

    26330

    Real estate agency service

    77200

    Real estate auctioning service

    77200

    Real estate body corporate management service

    77200

    Real estate broking service

    77200

    Real estate management service

    77200

    Real estate rental agency service

    77200

    Real estate title transfer service – other than by units of qualified legal practitioners

    77200

    Recorded media mfg and publishing

    24309

    Recorded media mfg and publishing nec

    24309

    Recorded music retailing

    52350

    Records – phonograph – mfg or publishing

    24309

    Recreation ground operation – except sporting  

    92390

    Recycling of cans, metal waste and scrap – collecting, sorting, dealing and wholesaling

    45220

    Recycling of glass, plastic bottles, etc – collecting, sorting, dealing, wholesaling

    47990

    Recycling of other non-metal waste and scrap – collecting, sorting, dealing, wholesaling

    47990

    Recycling – auto parts 46240

     

    Referee, umpire – professional

    93195

    Reforestation services

    03030

    Refrigeration equipment installation

    42330

    Refrigeration equipment mfg – commercial or industrial

    28510

    Refrigeration equipment wholesaling – commercial

    46150

    Refrigerators mfg

    28510

    Refrigerators repairing – household electric

    52610

    Refrigerators retailing – household

    52340

    Religious goods retailing

    52433

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

    96100

    Repair service – including peripherals

    78330

    Repairing household electrical appliances

    52610

    Repairing household non-electrical and personal goods nec

    52690

    Research school operation – university

    84310

    Residential care for the aged operation

    87210

    Residential refuge operation

    87220

    Restaurant operation

    57300

    Restaurant vat and cooker cleaning services

    78660

    Retailing nec

    52597

    Rheumatologist

    86228

    Rice growing

    01210

    Rice mfg

    21520

    Rice preparations mfg nec

    21790

    Rice preparations mfg – canned

    21300

    Rice wholesaling – milled or polished

    47190

    Riding school operation

    93197

    River works construction

    41222

    Road construction, repair or sealing 41210

     

    Road freight transport service

    61100

    Road passenger transport nec

    61232

    Road sweeping – cleaning services

    96340

    Roadside and nature strip grass mowing/slashing service

    95250

    Rock lobster fishing

    04110

    Rockery work

    42510

    Rocks gathering – ornamental

    14110

    Roller shutters mfg – aluminium

    27420

    Roller shutters mfg – metal – except aluminium  

    27490

    Roof components mfg – concrete

    26350

    Roof decking mfg – steel

    27110

    Roof racks mfg

    28190

    Roof tiles mfg – concrete

    26350

    Roof tiles mfg – terracotta or clay

    26230

    Roof tiling

    42230

    Roof trusses fixing – wooden

    42420

    Roof trusses mfg – prefabricated steel

    27410

    Roof trusses mfg – wooden

    23230

    Roofing materials installation – except insulation materials  

    42230

    Roofing materials wholesaling

    45390

    Roofing mfg – bitumen or asphalt

    25200

    Rope mfg

    22230

    Rope wholesaling

    47210

    Rubber products mfg nec

    25590

    Rubber recycling

    25330

    Rubbish and waste removal

    96340

    Rubbish dump or tip operation

    96340

    Rugs mfg – animal 22210

     

    Rust proofing – automotive

    53230

    S

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Saddles mfg

    22620

    Safes or vaults mfg or installation

    27690

    Safety glass mfg

    26100

    Safflower growing

    01210

    Sail cloth wholesaling

    47210

    Sailboards mfg

    29420

    Sailboat mfg

    28220

    Sailing or nautical accessories retailing

    52450

    Sailing school operation

    84409

    Sails mfg

    22210

    Sales advisory service

    78559

    Salmon farming

    04203

    Salt harvesting

    14204

    Salt mfg – cooking or table

    21790

    Salt refining – except cooking or table salt  

    25350

    Salvage service – marine

    66290

    Samples distribution service

    78510

    Sand dealing

    45390

    Sand mining – mineral

    13150

    Sand or other abrasive blasting of building exteriors

    42590

    Sand quarrying, washing or screening

    14110

    Sandals mfg

    22500

    Sandstone quarrying

    14190

    Sanitary disposal service

    96340

    Sanitary engineering service

    78230

    Sanitary napkins mfg

    25430

    Sanitary ware mfg – iron or steel

    27590

    Sanitary ware mfg – vitreous china or porcelain

    26290

    Satellite communications service

    71200

    Sauces mfg

    21300

    Sausages mfg – except canned  

    21130

    Sausages wholesaling

    47120

    Savings bank operation

    73210

    Saw mill operation

    23110

    Saws mfg – power nec

    28690

    Saws mfg – power – food processing

    28630

    Scaffolding construction

    42590

    Scaffolding mfg – prefabricated steel

    27410

    School bus service

    61220

    School, high school – secondary

    84220

    School – combined primary and secondary

    84230

    School – primary school

    84210

    Scientific equipment wholesaling

    46120

    Scientific glassware mfg

    26100

    Scientific instruments or equipment mfg nec

    28390

    Scientific or technical services nec

    78290

    Scientific research institution operation – except university  

    78100

    Scissors mfg – except electric  

    27610

    Scrap metal merchants

    45220

    Screen doors mfg – aluminium

    27420

    Screen doors mfg – metal – except aluminium  

    27490

    Screen printing

    24120

    Screen printing positive mfg

    24130

    Screening mfg – wire

    27620

    Screens – window – wholesaling

    45390

    Screwdrivers mfg – including bits or blades – except pneumatic or power operated  

    27610

    Screws mfg – metal

    27630

    Scuba diving school

    93197

    Sculptor

    92420

    Seafood processing

    21730

    Seafoods mfg – canned

    21730

    Seafoods mfg – preserved

    21730

    Seafoods retailing – fresh

    51212

    Seafoods wholesaling – canned

    47190

    Seafoods wholesaling – fresh or frozen

    47140

    Seasonings mfg – food

    21790

    Seat covers mfg – textile

    22290

    Seat-belts mfg

    28190

    Seats mfg – upholstered

    29210

    Seaweed – algae harvesting

    04192

    Second hand books retailing

    52523

    Second hand clothes retailing

    52523

    Second hand furniture retailing or auctioning – except pawnbrokers  

    52523

    Second hand goods retailing – except motor vehicles, pawnbrokers  

    52523

    Second hand goods wholesaling nec

    47990

    Second hand jewellery retailing – except pawnbrokers  

    52523

    Second hand motor vehicle parts dealing

    46240

    Secondary school or college operation

    84220

    Secretarial service

    78630

    Security door mfg – metal

    27490

    Security service

    78640

    Security systems – installation

    42340

    Security valuation service

    75190

    Seed cleaning or grading

    02190

    Seed growing nec

    01690

    Seed growing – vegetable

    01130

    Seedling growing nec

    01110

    Seedlings retailing

    52530

    Seeds growing – flower

    01120

    Seeds retailing – garden

    52530

    Seeds wholesaling – farm or garden

    45190

    Seismic survey data analysis service

    78290

    Seismic surveying service

    78220

    Self-raising flour mfg

    21520

    Self-service laundry operation

    95210

    Septic tank installation

    42310

    Septic tank service

    96340

    Service station operation

    53210

    Services to the arts nec

    92590

    Set designing service

    92590

    Sewerage or stormwater drainage systems construction

    41222

    Sewerage system operation

    37020

    Sewing machines mfg – household

    28510

    Sewing machines mfg – industrial

    28690

    Sewing machines repairing

    52610

    Sewing machines wholesaling – household

    47310

    Shade houses mfg – prefabricated

    29190

    Share registry operation

    75190

    Shearing services

    02120

    Sheds mfg – prefabricated metal

    29110

    Sheds mfg – prefabricated nec

    29190

    Sheep and beef cattle farming

    01230

    Sheep farming

    01240

    Sheep farming and cereal grains growing

    01220

    Sheet metal products mfg nec

    27590

    Sheet mfg – aluminium

    27310

    Sheet mfg – non-ferrous metal – except aluminium  

    27320

    Sheet music publishing

    24230

    Ship charter, lease or rental

    63020

    Ship leasing

    77420

    Ship loading or unloading service

    66210

    Ship management service for coastal sea transport

    63020

    Ship management service for international sea transport

    63010

    Ship mooring service

    66220

    Ship registration service

    66290

    Ship repairing

    28210

    Ship wrecking

    28210

    Shipbuilding

    28210

    Shipping agency service

    66290

    Ships agency service

    66290

    Ships, boats hull cleaning

    28210

    Shire administration

    81130

    Shock absorbers mfg

    28190

    Shoes mfg

    22500

    Shoes retailing

    52220

    Shop fitting mfg or installation nec

    29290

    Shop fronts mfg, installation – aluminium

    27420

    Shop fronts mfg, installation – metal – except aluminium  

    27490

    Shopping trolley collection service

    78690

    Shopping trolley repair and maintenance

    27620

    Shopping trolleys mfg

    27620

    Shower screens mfg – aluminium framed

    27420

    Shrubs or trees retailing

    52530

    Shutters mfg – aluminium

    27420

    Shutters mfg – metal – except aluminium  

    27490

    Signalling equipment, electrical mfg nec

    28590

    Signs mfg – electric

    28540

    Signwriting

    78520

    Silicone mfg

    25330

    Silver ore mining

    13170

    Silver plating

    27640

    Silver smelting, refining

    27230

    Silver-lead bullion mfg

    27230

    Silver-lead-zinc ore mining

    13170

    Silverware mfg

    29410

    Silverware retailing

    52552

    Skateboards mfg

    29420

    Skating rink operation

    93123

    Ski equipment hire

    95190

    Ski equipment mfg

    29420

    Ski equipment retailing

    52410

    Ski equipment wholesaling

    47930

    Ski-lodge operation

    57100

    Ski-tow operation

    93198

    Skin diving equipment mfg

    29420

    Skin diving equipment retailing

    52410

    Skin diving equipment wholesaling

    47930

    Skins wholesaling

    45190

    Skylights mfg – aluminium

    27420

    Skylights mfg – metal – except aluminium  

    27490

    Slate flooring installation

    42430

    Slate quarrying

    14190

    Sleeping bags mfg

    22210

    Sleepwear mfg – except knitted  

    22430

    Sleepwear mfg – knitted

    22390

    Smallgoods mfg

    21130

    Smallgoods retailing

    51290

    Smallgoods wholesaling

    47120

    Smash repairing

    53230

    Smoke detectors – installation

    42340

    Snake catching

    02200

    Snake farming

    01590

    Soap mfg

    25450

    Soap wholesaling

    47960

    Social sciences – economics, psychology, sociology research activities

    78100

    Socks mfg

    22310

    Soft drinks mfg

    21810

    Soft drinks retailing

    51250

    Soft drinks wholesaling

    47160

    Soft furnishings mfg

    22210

    Soft furnishings retailing

    52230

    Soft furnishings wholesaling

    47210

    Software development services nec

    78342

    Software production service

    78342

    Solar hot water systems installation

    42310

    Solar pool equipment and supplies retailing

    52593

    Solar water heating systems mfg

    28510

    Solarium – sun tanning operation

    95260

    Solicitor

    78410

    Songwriter

    92420

    Sorghum growing – except forage sorghum  

    01210

    Sound archive service

    92100

    Sound recording equipment mfg

    28490

    Sound recording or reproducing equipment – industrial – wholesaling

    46150

    Sound recording studio operation

    92510

    Sound reproducing equipment mfg

    28490

    Sound reproducing equipment – household – hiring

    95190

    Sound reproducing equipment – household – retailing 52340

     

    Sound reproducing equipment – household – wholesaling

    47310

    Soup mfg

    21300

    Souvenirs retailing

    52597

    Soybean growing

    01210

    Spa pool and hot tub mfg

    25640

    Spa pool and hot tub retailing

    52593

    Spa pool and hot tub wholesaling

    45390

    Space heaters mfg – household

    28510

    Space heating systems mfg – commercial or industrial

    28670

    Spaghetti mfg – canned

    21300

    Spark plugs mfg

    28130

    Sparkling wines mfg

    21830

    Spaying service

    86400

    Special school operation

    84240

    Specialised foods retailing nec

    51290

    Specialist medical practitioner nec

    86228

    Spectacle frames mfg

    28310

    Spectacle lens grinding

    28310

    Spectacles dispensing

    86320

    Speech therapy service

    86392

    Speedway operation

    93123

    Spices mfg

    21790

    Spirits based mixed drinks mfg

    21840

    Spirits, potable mfg nec

    21840

    Sporting club or association – except hospitality  

    93198

    Sporting equipment hiring

    95190

    Sporting equipment retailing – except clothing or footwear  

    52410

    Sporting goods wholesaling – except clothing or footwear  

    47930

    Sporting machinery mfg nec

    28690

    Sports administration service

    93198

    Sports coaching service

    93197

    Sports fields construction

    41222

    Sports goods mfg nec

    29420

    Sports ground operation nec

    93123

    Sports ticket agency operation

    93198

    Sportsperson nec – professional

    93196

    Spray painting

    53230

    Spray painting of buildings or other structures

    42440

    Spring mfg

    27620

    Squash court operation

    93122

    Squid jigging

    04140

    Stage management operation

    92590

    Stainless steel mfg

    27110

    Stairs or staircases mfg – prefabricated metal – except aluminium  

    27490

    Stamp dealing – except pawnbrokers  

    52523

    Stamp pads mfg

    29490

    Starter motors mfg

    28130

    State government administration

    81120

    Stationery retailing

    52433

    Stationery wholesaling

    47950

    Stationery, paper, printing

    24120

    Steam-cleaning of building exteriors

    42590

    Steel alloys mfg

    27110

    Steel wire safety screens mfg

    27620

    Stevedoring

    66210

    Stockbroking or trading

    75110

    Stockings mfg

    22310

    Stone quarrying

    14190

    Stoneware mfg – table or kitchen

    26290

    Stonework on construction projects

    42220

    Stone – cutting, dressing, polishing or shaping

    26400

    Storage service nec

    67090

    Storage service – grain

    67010

    Storage tanks erection – metal

    42240

    Storage tanks, metal plate mfg

    27690

    Stoves mfg – household

    28510

    Stoves or heaters hiring

    95190

    Stoves or heaters – household electric – repairing

    52610

    Stoves or heaters – household – wholesaling

    47310

    Stoves – household – retailing

    52340

    Strawberry growing

    01190

    Street photography service

    95230

    Street sweeping – cleaning services

    96340

    String mfg

    22230

    Structural fitting mfg – wooden

    23230

    Structural steel erection

    42240

    Stud beef cattle breeding or farming

    01250

    Stud dairy cattle breeding or farming

    01300

    Stud farm operation – horses

    01520

    Student residences operation – except boarding schools  

    57100

    Studio photography service

    95230

    Submarine constructing

    28210

    Sugar beet growing

    01130

    Sugar cane growing

    01610

    Sugar mfg

    21710

    Sugar wholesaling – raw

    45190

    Suitcases mfg

    22620

    Suits mfg – men’s or boys’

    22410

    Suits mfg – women’s or girls’

    22420

    Sun tanning salon operation

    95260

    Sunscreen preparation mfg

    25460

    Sunflower growing

    01210

    Sunglass mfg

    28310

    Superannuation fund management service – on a fee or commission basis

    75200

    Superannuation fund operation – separately constituted

    74120

    Supermarket trolley collection service

    78690

    Supermarket trolley repair and maintenance

    27620

    Surfboards mfg

    29420

    Surgeon nec – medical

    86228

    Surgical equipment mfg

    28320

    Surveillance systems installation

    42320

    Surveying instruments mfg

    28390

    Surveying service

    78220

    Sushi and sashimi mfg

    21790

    Suspension components mfg

    28190

    Swimming pool chemicals retailing

    52593

    Swimming pool cleaning service

    52593

    Swimming pool operation

    93123

    Swimming pool retailing

    52593

    Swimming pool shells mfg

    25640

    Swimming pools construction – above ground

    42590

    Swimming pools construction – concrete or fibre glass – below ground

    41221

    Swimming pools wholesaling – fibreglass – below ground

    45390

    Swimming school operation

    93197

    Swimwear mfg

    22490

    Syrups mfg – chocolate, caramel or vanilla

    21810

    Systems analysis service

    78349

    T

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    TAB agency operation

    93292

    Tables mfg – wooden

    29210

    Tableware wholesaling

    47390

    Tabulating service

    78310

    Take away foods – retailing

    51250

    Tampons mfg

    25430

    Tanks mfg – concrete

    26350

    Tanks mfg – fibre reinforced plastic

    25640

    Tanks mfg – sheet metal

    27590

    Tape recorders mfg

    28490

    Tar mfg – refined

    25200

    Tariff consultancy service

    78559

    Tattooing service

    95296

    Tavern operation – mainly drinking place

    57200

    Tax agent

    78420

    Taxi cab management service

    61231

    Taxi cab plate leasing

    77300

    Taxi cab service

    61231

    Taxi meters mfg

    28690

    Taxi radio base operation – except for taxi trucks  

    61231

    Taxi truck service

    61100

    Tea mfg

    21790

    Tea wholesaling

    47190

    Teachers college operation nec

    84409

    Technical and further education college operation

    84320

    Technical college operation

    84320

    Technology research activities

    78100

    Telecommunications cable mfg

    28520

    Telecommunications equipment mfg

    28420

    Telecommunications service

    71200

    Telephone answering service

    78690

    Telephone cleaning service

    78660

    Telephone equipment mfg

    28420

    Telephone exchange operation

    71200

    Telephone or telegraph equipment wholesaling

    46150

    Telephone retailing including mobile phones

    52340

    Telephone service

    71200

    Telephone switching equipment mfg

    28420

    Teleprinter service

    71200

    Television antennae installing

    52610

    Television antennae mfg

    27690

    Television antennae retailing

    52340

    Television film or tape production

    91110

    Television hiring

    95190

    Television or radio transmitting towers construction

    41222

    Television receiving sets mfg

    28490

    Television relay station operation

    71200

    Television service

    91220

    Television sets repairing

    52610

    Television sets retailing

    52340

    Television sets wholesaling

    47310

    Television station operation

    91220

    Television studio equipment mfg

    28420

    Telex service

    71200

    Temporary labour hire

    78620

    Tennis coaching

    93197

    Tennis court operation

    93122

    Tenpin bowling centres

    93123

    Tents mfg

    22210

    Tents wholesaling

    47210

    Terminating building society operation

    73300

    Terracotta construction goods mfg

    26230

    Terracotta ware mfg nec

    26290

    Testing or assay service

    78290

    Textile printing

    22150

    Textile products mfg nec

    22290

    Textile working machinery mfg

    28690

    Textile working machinery or equipment wholesaling

    46190

    Textiles wholesaling nec

    47210

    Theatre lighting service

    92590

    Theatre operation – except motion picture theatre  

    92520

    Theatre restaurant operation

    57300

    Theatre ticket agency operation

    92590

    Theatrical company operation

    92412

    Theological college or seminary operation

    84409

    Therapeutic massage service

    86392

    Thermographic testing services

    78290

    Third party insurance

    74220

    Thongs mfg – rubber

    22500

    Thoracic specialist

    86228

    Ticket selling – for non-resident airlines

    66410

    Ticket writing

    78520

    Ties mfg

    22490

    Tights mfg

    22310

    Tiles mfg – acoustic, plaster

    26320

    Tiles mfg – ceramic

    26230

    Tiles mfg – concrete

    26350

    Tiles mfg – plaster

    26320

    Tiles mfg – rubber

    25590

    Tiles mfg – sheet metal

    27590

    Tiles mfg – terracotta

    26230

    Tiles wholesaling – except non-ceramic floor tiles  

    45390

    Tiles – floor – retailing

    52320

    Tiles – floor – wholesaling

    47330

    Tiling services – floor and wall

    42430

    Tiling services – roof

    42230

    Timber dealing – except firewood  

    45310

    Timber hewing – forest

    03020

    Timber mfg – building, dressed

    23130

    Timber mfg – rough sawn

    23110

    Timber plantation maintenance

    03030

    Timeshare apartment management service

    77200

    Tin ore mining

    13190

    Tin smelting

    27290

    Tinplate sheet or strip mfg

    27110

    Tissue or sanitary papers mfg

    23390

    Title searching service

    77200

    Tobacco farming

    01690

    Tobacco leaf wholesaling

    45190

    Tobacco mfg

    21900

    Tobacco products retailing

    51290

    Tobacco products wholesaling

    47180

    Toilet buildings mfg – portable

    29190

    Toilet cisterns mfg – vitreous china or porcelain

    26290

    Toilet paper rolls mfg

    23390

    Toiletries retailing – direct selling

    52512

    Toiletries retailing – except chemist shops, pharmacies and direct sellers  

    52513

    Toiletries wholesaling

    47960

    Toll bridge operation

    66190

    Toll road operation

    66190

    Tomato growing

    01130

    Tool boxes mfg – sheet metal

    27590

    Tools, household, retailing

    52330

    Toothbrushes mfg

    29490

    Toothpaste mfg

    25450

    Totalisator agency operation

    93292

    Tour guide service

    66410

    Tour retailing service

    66410

    Tourism development consultancy service

    78559

    Tourist bureau service

    66410

    Tourist caves operation

    92390

    Tourist coach service, long distance

    61210

    Tourist coach service, short distance

    61220

    Tourist information centre operation

    66410

    Towbar fitting services

    53295

    Towboat operation

    66290

    Towing service, motor vehicle

    53230

    Town planning service

    78210

    Toy library (non-welfare service)

    95190

    Toy library (welfare service)

    87290

    Toys mfg

    29420

    Toys retailing

    52420

    Toys wholesaling

    47930

    Tractors mfg nec

    28650

    Tractors mfg – agricultural – except crawler tractors  

    28610

    Tractors mfg – for construction or earthmoving purposes

    28620

    Trade association operation – except trade union  

    96210

    Trade Commission operation – foreign government

    81300

    Trade union operation

    96220

    Trading bank operation

    73210

    Traffic engineering service

    78230

    Traffic signals mfg – electrical

    28590

    Trailer hiring

    77420

    Trailer mfg

    28120

    Trailers dealing – boat

    52450

    Trailers dealing – except boat  

    53130

    Tram mfg

    28230

    Tramway passenger transport service

    61220

    Transformers mfg

    28590

    Transistors mfg

    28490

    Translation service

    78690

    Transmission equipment mfg – electricity

    28590

    Transmission or gearbox assemblies, motor vehicle reconditioning or rebuilding

    53295

    Transmissions mfg

    28190

    Transport container repair or refurbishing

    66490

    Transport equipment mfg nec

    28290

    Transport operation nec

    65090

    Transportable homes mfg

    29190

    Travel agency service

    66410

    Travel goods retailing

    52597

    Travel insurance provision

    74220

    Trawling for finfish

    04130

    Tree cutting or felling – forest

    03020

    Tree pruning – forest

    03030

    Tree thinning – forest

    03030

    Trees or shrubs, potted – wholesaling

    45190

    Trench digging

    42100

    Trotting gigs mfg

    28290

    Trout farming

    04203

    Truck body mfg

    28120

    Truck driver training

    84409

    Truck hire service – with driver

    61100

    Truck leasing, hiring or renting

    77410

    Trucks wholesaling

    46220

    Trusses or joists erection – steel

    42240

    Trustee service

    75190

    Tubes mfg – pneumatic

    25510

    Tubing mfg – flexible metal

    27690

    Tubing mfg – glass

    26100

    Tugboat operation

    66290

    Tunnels construction

    41222

    Turf growing

    01110

    Turkey farming

    01410

    Turkish bath operation

    95296

    Tutoring service – academic

    84409

    Typesetting and composing service

    24130

    Typewriters or typewriter attachments mfg

    28412

    Typing service

    78630

    Tyre retreading or recapping

    25510

    Tyre retreading or repairing machinery mfg

    28690

    Tyre wholesaling – motor vehicles, except motor cycles

    46230

    Tyres mfg

    25510

    Tyres or tubes for motor vehicle, repairing – except retreading  

    53240

    Tyres or tubes for motor vehicle – retailing

    53240

    Tyres or tubes wholesaling

    46230

    U

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Umbrellas mfg

    29490

    Umbrellas retailing

    52597

    Umpire, referee – professional

    93195

    Underfelt mfg

    22220

    Undertaking

    95240

    Underwear mfg

    22430

    Uniforms mfg – men’s or boys’

    22410

    Uniforms mfg – women’s or girls’

    22420

    Unisex clothing mfg – mfg equal amount of male and female clothing

    22490

    Unit trust operation – except corporate and public trading trusts  

    73405

    Unit trust – corporate operation, assessed as companies

    73403

    Unit trust – public trading operation, assessed as companies

    73404

    University operation

    84310

    Uranium ore mining

    13190

    Urologist

    86228

     V

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Vacuum cleaners mfg – commercial

    28690

    Vacuum cleaners mfg – household

    28510

    Vacuum cleaners retailing

    52340

    Vacuum cleaners wholesaling – household

    47310

    Valuation service – except for real estate, wool or livestock  

    78690

    Valuing service – real estate

    77200

    Variety store operation

    52597

    Vegetable growing – for fodder

    01690

    Vegetable juices or soups mfg

    21300

    Vegetable oil, meal or cake mfg

    21400

    Vegetable seed growing

    01130

    Vegetables fresh – retailing

    51220

    Vegetables fresh – wholesaling, washing or packing

    47150

    Vegetables growing – except dry field peas, beans and soybeans  

    01130

    Vegetables mfg – preserved

    21300

    Vehicular ferry operation – in coastal waters

    63020

    Vehicular ferry or punt operation – in inland waters

    66190

    Vending machines mfg – except refrigerated  

    28690

    Vending machines mfg – refrigerated

    28510

    Veneer or veneer sheets mfg – wooden

    23210

    Veneer wood – dealing

    45310

    Ventilation equipment installation nec

    42330

    Ventilators mfg – sheet metal

    27590

    Veterinary hospitals

    86400

    Veterinary instruments mfg

    28320

    Veterinary surgeon

    86400

    Video cameras retailing

    52440

    Video cassette retailing

    52350

    Video filming

    95230

    Video recorder mfg

    28490

    Video recorder or equipment hiring

    95190

    Video surveillance systems installation

    42320

    Video tapes and games hiring to general public

    95110

    Video tapes leasing – excluding hire to the public by video hire outlets

    91120

    Video tapes, pre-recorded mfg or publishing

    24309

    Vine stock nursery operation

    01110

    Vineyard operation

    01140

    Visual display units mfg

    28411

    Vitamin product mfg

    25430

    Vitreous china goods mfg – except tiles  

    26290

    Vitreous enamelling

    27640

    W

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Wall or ceiling boards mfg – plaster

    26320

    Wall or ceiling boards wholesaling

    45390

    Wall or floor tiles mfg – ceramic

    26230

    Wall papering

    42440

    Wall tiling

    42430

    Wallpaper retailing

    52330

    Wallpaper wholesaling

    45390

    Wallpapers mfg

    23390

    Walnut growing

    01190

    Warehousing nec

    67090

    Wash basins mfg – vitreous china or porcelain

    26290

    Washing machine hiring

    95190

    Washing machines – household electric – repairing

    52610

    Washing machines – household – mfg

    28510

    Washing machines – household – retailing

    52340

    Washing machines – household – wholesaling

    47310

    Washing powder or liquid mfg

    25450

    Waste disposal services

    96340

    Waste paper transport – road

    61100

    Watch or clock parts wholesaling

    47920

    Watches mfg

    28390

    Watches retailing

    52552

    Watches wholesaling

    47920

    Water coolers mfg

    28510

    Water heaters mfg – industrial, commercial or household

    28510

    Water mattress mfg

    29230

    Water purification equipment wholesaling

    46190

    Water ski equipment retailing

    52410

    Water ski equipment hire

    95190

    Water ski equipment mfg

    29420

    Water ski equipment wholesaling

    47930

    Water supply system operation

    37010

    Water tank construction – except of structural steel  

    41222

    Water taxi service

    63030

    Water treatment equipment mfg – except household  

    28690

    Water treatment equipment mfg – household

    28510

    Waterproofing of buildings

    42590

    Website development

    78341

    Weed control service

    78650

    Weedkiller mfg

    25440

    Weighing machinery mfg

    28690

    Weighing machinery wholesaling nec

    46190

    Weight reducing service

    95294

    Welding equipment mfg – electrical

    28590

    Welding equipment wholesaling – electrical

    46150

    Welding machinery or equipment wholesaling – non-electrical

    46190

    Welding nec

    27690

    Welding or cutting equipment mfg – gas

    28640

    Welding rods mfg

    27290

    Welding work on construction projects

    42240

    Welfare counselling service

    87290

    Welfare services for the elderly – except accommodation  

    87290

    Wet suits mfg

    22410

    Whale watching tours – coastal waters

    63020

    Wharf facility leasing

    66230

    Wharf provision

    66230

    Wheat growing

    01210

    Wheel mfg

    28190

    Wheelbarrows mfg

    28290

    Wheelchairs mfg

    28290

    White water rafting tours – inland waters

    63030

    Wholesale trade nec

    47990

    Wigs mfg

    29490

    Wigs retailing

    52597

    Wildlife sanctuary operation

    92390

    Wilderness tour operation – mainly by four wheel drive – with driver

    61231

    Winches mfg

    28650

    Windmills mfg

    28610

    Window cleaning service

    78660

    Window curtain wall installation

    42450

    Window frame installation

    42450

    Window frames or sashes mfg – aluminium

    27420

    Window frames or sashes mfg – metal – except aluminium  

    27490

    Window glass mfg

    26100

    Window installation

    42450

    Window insulation fixing

    42450

    Window or door fittings mfg – metal

    27690

    Window screens mfg – aluminium

    27420

    Window screens mfg – metal – except aluminium  

    27490

    Windows – aluminium framed mfg – complete with glass

    27420

    Windscreen glass mfg

    26100

    Windscreen repairing

    53294

    Wine and spirit merchants – retail

    51230

    Wine bar operation – mainly drinking place

    57200

    Wine mfg

    21830

    Wire mesh or netting mfg – except reinforcing mesh  

    27620

    Wire mfg – aluminium

    27310

    Wire mfg – non-ferrous metal – except aluminium  

    27310

    Wire or cable mfg – electric

    28520

    Wire products mfg nec

    27620

    Women’s hospital operation

    86110

    Women’s wear retailing

    52210

    Wood products mfg nec

    23290

    Wood pulp mfg

    23310

    Woodchip mfg

    23120

    Woodworking hand tools mfg – except of wood, pneumatic or power operated  

    27610

    Woodworking machinery mfg nec

    28640

    Woodworking machinery or equipment wholesaling

    46190

    Woodworking tools wholesaling

    45390

    Wool broking – wholesaling

    45110

    Wool classing – except reclassing or bulk classing  

    02190

    Woolgrowing

    01240

    Wool mfg – carded or combed

    22110

    Wool reclassing or bulk classing

    45110

    Wool testing service

    78290

    Word processing service

    78630

    Work clothing retailing

    52210

    Workers compensation insurance

    74220

    Workplace training

    84409

    Writer

    92420

    Writing materials retailing

    52433

    X

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    X-ray clinic operation

    86391

    X-ray equipment mfg

    28390

    Y

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Yabby fishing or farming

    04203

    Yacht broking

    52450

    Yacht constructing

    28220

    Yarns mfg – cotton, flax or silk

    22130

    Yarns mfg – elastic or elastomeric

    22120

    Yarns mfg – woollen

    22140

    Yarns retailing

    52230

    Yarns wholesaling

    47210

    Yoghurt mfg

    21210

    Youth camp operation

    93302

    Youth hostel operation

    57100

    Z

    nec means ‘not elsewhere classified’
    mfg means ‘manufacturing’

    Description of business activity Code

    Zinc ore mining

    13170

    Zinc oxide mfg

    25350

    Zinc smelting or refining

    27230

    Zoological garden operation

    92310

    Last modified: 09 Mar 2007QC 18211