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  • Personal and other services

    Attention

    Warning:

    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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    Personal and household goods hiring

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

    Code Description of business activity

    95110

    Video tapes and games hiring to general public

    95190

    Bicycles hiring

    95190

    Camping equipment hiring

    95190

    Costume hiring

    95190

    Domestic appliance hiring

    95190

    Fishing tackle hiring

    95190

    Furniture hiring

    95190

    Hobby equipment hiring

    95190

    Household goods hiring

    95190

    Photographic equipment hiring

    95190

    Pram and trolley hire

    95190

    Ski equipment hire

    95190

    Sound reproducing equipment – household – hiring

    95190

    Sporting equipment hiring

    95190

    Stoves or heaters hiring

    95190

    Television hiring

    95190

    Toy library (non-welfare service)

    95190

    Video recorder or equipment hiring

    95190

    Washing machine hiring

    95190

    Water ski equipment hire

    Other personal services

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

    Code Description of business activity

    95210

    Baby napkins hire service

    95210

    Carpet cleaning service

    95210

    Clothes ironing service

    95210

    Curtain cleaning service

    95210

    Dry cleaning service, agency

    95210

    Dyeing service

    95210

    Laundry agency operation

    95210

    Laundry service

    95210

    Linen hire service

    95210

    Self-service laundry operation

    95220

    Photographic film processing

    95230

    Commercial photography service

    95230

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

    95230

    Portrait photography services

    95230

    Street photography service

    95230

    Studio photography service

    95230

    Video filming

    95240

    Cemetery operation

    95240

    Crematorium operation

    95240

    Funeral directing

    95240

    Undertaking

    95250

    Gardening service nec

    95250

    Lawn mowing service

    95250

    Roadside and nature strip grass mowing/slashing service

    95260

    Barber shop

    95260

    Beauty salon operation

    95260

    Epilation service

    95260

    Hairdressing service

    95260

    Manicure service

    95260

    Pedicure service

    95260

    Solarium – sun tanning operation

    95260

    Sun tanning salon operation

    95291

    Escort agency service

    95291

    Massage (adult industry) services nec

    95291

    Prostitution service

    95292

    Astrology service

    95292

    Clairvoyance service

    95292

    Fortune telling service

    95292

    Numerology service

    95293

    Introduction agency service

    95294

    Weight reducing service

    95295

    Child minding service – in the home

    95296

    Chauffeur service

    95296

    Dog obedience training

    95296

    Domestic service nec – on a contract or fee basis

    95296

    Genealogy service

    95296

    Hair restoration service – cosmetic

    95296

    Marriage celebrant

    95296

    Personal services nec

    95296

    Pet grooming service

    95296

    Racing information service

    95296

    Tattooing service

    95296

    Turkish bath operation

    Religious organisations

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

    Code Description of business activity

    96100

    Church operation

    96100

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

    Interest groups

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

    Code Description of business activity

    96210

    Business associations

    96210

    Professional associations

    96210

    Trade association operation – except trade union

    96220

    Industrial union operation

    96220

    Trade union operation

    96290

    Automobile association operation

    96290

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

    96290

    Consumers associations operation

    96290

    Political party operation

    Public order and safety services

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

    Code Description of business activity

    96310

    Gaol operation

    96310

    Police services – government

    96330

    Bush fire brigade service

    96330

    Emergency service – other than defence and police

    96330

    Fire fighting service – except forest

    96330

    Fire prevention service

    96340

    Garbage collection service

    96340

    Garbage disposal service

    96340

    Industrial waste collection and disposal service

    96340

    Road sweeping – cleaning services

    96340

    Rubbish and waste removal

    96340

    Rubbish dump or tip operation

    96340

    Sanitary disposal service

    96340

    Septic tank service

    96340

    Street sweeping – cleaning services

    96340

    Waste disposal services

    Special section assessments

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

    Code Description of business activity

    99010

    Interest on bearer debentures

    99020

    Overseas ships freight – section 129 Income Tax Assessment Act 1936 (ITAA 1936)

    99030

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

    99040

    Non-resident insurance company – section 143 ITAA 1936

    99050

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

    99060

    Consolidation assessment – section 219 ITAA 1936

    99070

    Control of non-resident’s money – section 255 ITAA 1936

    Nil company returns

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

    Code Description of business activity

    98000

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

    ATO office use only

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

    Code Description of business activity

    97000

    Private households employing staff – PAYG, FBT use only

    Last modified: 09 Mar 2007QC 18211