Industry (Required) Batteries mfg Batteries retail - motor vehicle Batteries wholesaling - motor vehicle Caravan battery retailing Dry cell battery retailing Mobile phone battery retailing Mobile phone battery wholesaling Abalone fishing Abattoir operation - except poultry Abattoir operation - poultry Abrasive blasting Abrasives mfg Accident insurance provision Accommodation for the aged - where nursing or medical care is not provided as a major service Accommodation for the aged - where nursing or medical care is provided as a major service Accountant Accounting service Acetylene gas mfg Acoustic tile, panels and boards mfg - glass or mineral wool Actor Actor - own account - live theatrical or musical Actor - own account - other than theatrical or musical Actuarial service Acupuncture service Adhesives mfg Adhesives wholesaling Adoption service Adult day care centre operation Adult shop operation Advertising - blogging Advertising agency operation Advertising service Advocate Aerial ambulance service Aerial crop dusting or spraying Aerial fertiliser spreading Aerial mustering Aerial pest control Aerial photography service Aerial surveying service Aerodrome runway construction Aerosol containers mfg Aggregate quarrying Agistment service (cattle) Agistment service (goat) Agistment service (horse) Agistment service (sheep) Agricultural chemicals wholesaling Agricultural land renting or leasing as owner or leaseholder Agricultural machinery leasing Agricultural machinery or equipment mfg Agricultural machinery or equipment wholesaling Agricultural research activities Agricultural services nec Air conditioners repairing - household Air conditioners retailing - household Air conditioning equipment installation - except motor vehicles Air conditioning equipment mfg Aircraft charter, lease or rental - with crew Aircraft engine building or repair Aircraft leasing Aircraft mfg, maintenance and repair Aircraft wheels and brakes reconditioning service Airline catering service Airline operation - scheduled domestic Airline operation - scheduled international Airport bus service Airport operation Airport services Alarm systems installation Alarm systems mfg Albums mfg Alcohol counselling services Allergist Almond growing Alumina mfg Aluminium can recycling - collecting, sorting, dealing, wholesaling Aluminium ores mining Aluminium rolling, drawing or extruding Aluminium smelting Ambulance service Ammonia mfg Ammunition mfg Amusement centre Amusement machines hiring - including peripherals Amusement machines mfg Amusement park operation Amway sales Anaesthetist Animal clinic or hospital operation Animal food mfg Animal parks Animals retailing - live Antique reproduction furniture retailing Antique wooden furniture mfg Antiques auctioning service Antiques retailing (except pawnbroking) Apartments construction Apiarist Apple growing Apricot growing Aquaculture - except lobsters or oysters Aquarium mfg Aquarium operation Architect Architectural services Archival service Armoured car service Art dealers Art gallery operation - retail Art pottery mfg Art school operation Artificial insemination service Artificial limbs, eyes, etc mfg Artist Artists’ supplies retailing Artists’ supplies wholesaling Artwork preparation service Asbestos removal service Asphalt surfacing Assay service Astrology service Auctioning service - electronic Auctioning service - furniture, second-hand goods Auctioning service - livestock Auctioning service - real estate Auctioning service - used motor vehicles Auctioning service nec Auditing service Author Auto parts recyclers Auto-electrical services Automatic electrical door maintenance Automobile association operation Automotive crash repairs Automotive mechanical repairs - electrical repairs Automotive mechanical repairs - general repairs Automotive mobile phone installation Automotive servicing - electrical repairs Automotive servicing - general mechanical repairs Auxiliary finance and investment services - other nec Aviary operation Aviation consultancy service Avocado growing Awnings installation or repair Awnings mfg - fibreglass Awnings mfg - metal Awnings mfg - textile Awnings retailing Babies’ wear retailing Baby foods mfg - milk based Baby foods, canned or bottled mfg - except milk based Baby napkins hire service Baby napkins mfg - disposable Badge mfg - cloth Badge mfg - metal Baggage agency service Bags mfg - leather or leather substitute Bags mfg - paper Bags mfg - plastic Bags or sacks mfg - textile Bags or sacks wholesaling - textile Bags wholesaling - paper Bakeries and hot bread shops Bakeries for bread, etc mfg - except those selling directly to public Bakery machinery mfg Bakery product mfg - non-factory- based Ballet company operation Ballet teaching Banana growing Bandages/dressings - medical retailing Bank operation Bar - licensed Barbecues mfg Barbecues retail Barber shop Bark mfg - ground Barrels mfg - metal Barrels mfg - wooden Barrister Basketballer - professional Bath resurfacing Bathroom and toilet fittings - retailing Bathroom and toilet fittings - wholesaling Bathroom and toilet fittings mfg - metal Bathroom fixtures mfg - vitreous china Bauxite mining Bearings mfg Beauty salon operation Bed base mfg - upholstered Beds mfg - wooden Beds mfg nec Beds retailing Beds wholesaling Beef cattle and sheep farming Beef cattle farming Beef cattle farming and cereal grain growing Beef cattle feedlots (specialised) Beekeeping Beer mfg Beer, wine and spirits wholesalers Berry fruit growing Bicycle clothing/apparel retailing Bicycle helmet retailing Bicycle helmet wholesaling Bicycle parts retailing Bicycles and accessories retailing Bicycles hiring Bicycles mfg Billboard construction/erection Billiard saloon operation Billiard table mfg Bingo operation Binocular mfg Biodiesel mfg Bird breeding - except poultry or game birds Bird feed mfg Bird trapping Biscuit mfg Biscuits retailing Bitumen wholesaling Blacksmith service Blanket mfg - cotton Blanket mfg - synthetic Blanket mfg - wool Blasting services Blinds installation or repair Blinds mfg - metal Blinds mfg - textile Blinds retailing Boarding houses Boarding kennels Boat building or repair Boat charter, lease or rental, with crew for passenger transport Boat dealers Boat designing service Boat trailer dealing Boat trailer mfg Boilermaking and installation Bond store operation Bone calcining Book retailing - catalogue selling Book retailing - direct selling Bookbinding Bookkeeping service Bookmaker operation Books publishing Books retailing Books wholesaling Boots mfg Bottles mfg - glass Bottles mfg - plastic Bottles recycling Bottling machines mfg Bowling alley operation - tenpin Bowling green construction Bowling green operation Brake and clutch service Branding services - animal Brass finishing or plating Bread bakery operation - except those selling direct to public Bread retailing Bread vendors Breweries Brewery equipment maintenance Brewery equipment mfg Bricklaying services Bricks dealing Bricks mfg - clay - except refractory bricks Bricks mfg - concrete Bricks mfg - refractory Bridal wear and accessories retailing Bridge construction or repair Broadcast equipment mfg Broking service, real estate Broom millet growing Brooms and brushes mfg Buffalo hunting Builders hardware dealing nec Building consultancy service Building materials dealing nec Building societies Building timber, dressed mfg Building, house construction Building, non-residential construction - commercial buildings, hotels, etc Building, residential - flats, home units, apartments, etc Buildings, residential - renting or leasing - other than holiday Bulbs or tubes, electric light mfg Burglar alarms installation Burglar alarms mfg Bus shelters - prefabricated wood mfg Bus, coach body mfg Bus, coach dealers Bus, coach leasing Bus, coach transport - long distance Bus, coach transport - short distance Bushfire brigade service Business associations Business college operation Business consultant service Business machine mfg nec Business machines, equipment - wholesaling - except computing equipment or furniture Business machines, equipment mfg Business management services nec Business services nec Butchers - wholesale Butchers, butcher shops - retail Butter mfg Butterfly breeding Cabinet making, joinery - except furniture and on-site fabrication of built-in furniture or other joinery Cabinet making, joinery - furniture Cabinet making, joinery - on-site fabrication of built-in furniture or other joinery Cable car operation Cable laying Cafe operation Cake or pastries mfg - except those selling direct to public Cakes retailing Calligraphy service Cameras, accessories mfg Cameras, accessories retailing Campervan and camper trailer mfg Campervan leasing, hiring or renting Camping equipment hiring Camping equipment retailing Camping ground operation Canal construction Candle mfg Cane cutting service Cans mfg - metal Cans, metal - recycling, collecting, sorting, dealing or wholesaling Canvas goods mfg Car accessories dealing Car accessories mfg Car dealer - new and/or used Car hire service - chauffeur driven Car leasing, hiring or renting - except licensed hire cars or taxi cabs Car mfg Car park operation Car radios or cassette players - dealing or installation Car servicing - electrical repairs Car servicing - general mechanical repairs Car wash and cleaning service Caravan and camper trailer mfg Caravan dealers Caravan hiring Caravan parks and camping grounds Cardboard mfg nec Cardigan and pullover mfg Caretaking service Carnival or fairground equipment mfg Carpentry, joinery - except furniture and on-site fabrication of built-in furniture or other joinery Carpentry, joinery - furniture Carpentry, joinery - on construction projects Carpet cleaning service Carpet laying Carpet retailing Carpet, rug mfg Cartoon character design Cartoonists Casino operation Casting agency service Castings mfg - iron or steel Castings mfg - non-ferrous metal Cat breeding Catering service Cement mfg Cement rendering of buildings Cement wholesaling Cemetery operation Central bank operation Central government administration Ceramic floor or wall tile wholesaling Ceramic product mfg nec Ceramic products, industrial mfg Ceramic tiles and pipes mfg Cereal foods mfg Cereal foods wholesaling Cereal grain growing Cereal grain wholesaling Chair lift operation Chair mfg - wooden Charcoal suppliers Charities or charitable organisations Charter bus service - long distance Charter bus service - short distance Chauffeur service Cheese mfg Chemical analysis service nec Chemical engineering service Chemical products mfg nec Chemicals wholesaling nec Chemist shop operation - pharmacy Cherry growing Chicken farming Chicken, take away and retailing - cooked and ready to eat Child car restraints mfg Child care service Child minding centres Child minding service - in the home Children’s homes operation Chimney cleaning service China goods mfg China, glassware and earthenware retailing China, glassware and earthenware wholesaling Chinese groceries wholesaling Chipboard mfg Chiropodists Chiropractor service Chlorine mfg Chocolate mfg Choirs Chromium plating Church operation Chutneys or relishes mfg Cigarettes mfg Cinema operation Circus operation Citrus fruit growing Civil engineering - non-building construction nec Civil engineering - road or bridge construction Civil engineering service Claim assessment service Clairvoyance service Clay quarrying Clay roof tiles mfg Cleaning products - chemical-based - wholesaling Cleaning service Clinic - dental Clinic - medical - general practice Clinical massage service Clock mfg Clocks retailing Clothes hoist installation Clothes hoists mfg Clothes ironing service Clothing accessories mfg nec Clothing accessories retailing Clothing and footwear mfg Clothing mfg - knitted fabric Clothing mfg - leather Clothing mfg - men’s and boys’ wear Clothing mfg - sleepwear, underwear and infant clothing Clothing mfg - waterproof Clothing mfg - women’s and girls’ wear Clothing mfg nec Clothing retailing Clothing wholesalers Clubs - licensed Clubs - not licensed, for promotion of community or sectional interests nec Clubs - not licensed, hospitality, with staff Clubs - sporting - except hospitality Coaching - sports Coal loader operation - sea transport Coal mining - black coal Coal mining - brown coal Coal product mfg nec Coal retailing Coal seam gas extraction Coal wholesaling Coconut growing Coffee growing Coffee mfg Coffee shops Coin dealers Cold store operation Collection agency service Collieries - black coal Collieries - brown coal Comedians Commercial art service Commercial photography service Commercial printing Commercial vehicles dealing Commission operation - judicial Commodity futures broking or dealing Commonwealth government administration Communication service - including telephone, telex, satellite communications service - except radio and TV broadcasting Community health centre operation Compact disc mfg or publishing Compact disc, cassette tape and records retailing Composer - music Computer and business machine mfg Computer and related equipment mfg Computer consultancy services nec Computer facilities management service Computer games software design Computer network systems design and integration service Computer printer repairs Computer programming service Computer retailing Computer software mfg or publishing Computer tapes or disks mfg or publishing - pre-recorded Computer time-sharing service Computer training Computer wholesaling - including peripherals Computers mfg Concert hall operation Concrete - ready mixed - except dry mix Concrete products mfg nec Concreting services Confectionery mfg Confectionery retailing Confectionery wholesaling Consolidation assessment - section 169AA ITAA 1936 Construction machinery leasing Construction materials mining - except sand quarrying, washing or screening Construction of concrete support structures Construction project management service - fee or contract basis Consulate operation - foreign government Consultant physician Consumer credit reporting service Consumers’ associations operation Contact lenses dispensing Contact lenses mfg Container hiring Container terminal operation - marine cargo Container terminal or park facilities - for road freight Containers mfg - corrugated paper board Containers mfg - solid paper board Contraceptive mfg Contract staff service Control of non-residents’ money - section 255 ITAA 1936 Convalescent homes Conveyancing service - by qualified legal practitioners Conveyancing service - other than by qualified legal practitioners Cooking oil filtration and recycling Cooking utensils retailing - excluding household electric Cooking utensils retailing - household electric Cool storage of fruit and vegetables Coolant mfg Copper ore mining Copper smelting, refining Copper smithing - except boiler making Cordial mfg Cordials - wholesaling Cork flooring retailing Corporate head office management services Corporate unit trusts - assessed as companies Correspondence school operation nec Cosmetics mfg Cosmetics retailing - catalogue selling Cosmetics retailing - direct selling Cosmetics retailing - except chemist shops, pharmacies and direct sellers Cosmetics wholesaling Cosmetics, perfumes and toiletry goods retailing commission based Costume design service Costume hiring Costume jewellery mfg Costume jewellery wholesaling Cotton ginning Cotton growing Courier service Courts operation - judicial Crab potting Craft materials and supplies retailing Craft retailing Crayfishing, lobster fishing Creative writers - own account Credit bureau or agency service Credit card administration service Credit unions Crematorium operation Cricketer - professional Crime scene cleaning service Crisis care accommodation operation Crockery mfg Crockery retailing Crocodile farming Crocodile hunting Crop dusting service - aerial Crop harvesting service Crude oil wholesaling Crude petroleum wholesaling Cruise operation -river, harbour or lake, with or without restaurant facilities Crustacean - processed mfg Crustacean breeding or farming - except lobsters Crustacean wholesaling Crystal glass mfg Curriculum - education advisory services Curtain cleaning service Curtain making Curtains installing Curtains retailing Cushions mfg Custom tailoring - men’s and boys’ wear Custom tailoring - women’s and girls’ wear Customs agency service Cutlery mfg Dairy cattle farming Dairy herd testing Dairy products mfg nec Dairy products wholesaling Dams construction Dance hall or studio operation Data entry service Data processing service Datacasting service provision Debt collecting service Deer breeding, farming Defence forces operation and administration Delicatessens Delivery service - road Demolition of buildings or other structures Dental amalgams mfg Dental hospital operation Dental instruments or equipment mfg Dental surgeon Dentures fabrication Deodorant mfg Department store operation Dermatologist Design software for smartphones Designing prepaid cards and vouchers Desktop publishing service Detective agency service Detergent mfg Detergents wholesaling Development bank operation Diagnostic apparatus mfg Diamond cutting Diamond mining Diesel engines mfg nec Diesel oil retailing Diesel oil wholesaling Dietitian Dingo hunting or trapping Dip mfg - animal Direct marketing services - advertising direct mail Direct selling - cosmetics, perfumes and toiletries Direct selling - jewellery Direct selling nec Directory and mailing list publishing Disability support service to parents of disabled children Discount store operation Dishwashing machines mfg - household Disinfectant mfg Display and notice boards wholesaling Display models mfg - metal Display models mfg - plaster Disposal of waste paper only Disposal stores - new goods Distillate retailing Distillate wholesaling Distilling and beverage equipment mfg Distilling equipment wholesaling Dive boat tours - coastal waters Dive boat tours - inland waters Divers - commercial, salvage Document shredding service for businesses Dog breeding Dog obedience training Dog training - for racing Dog training for farm work Dolls retailing Domestic - household cleaning service - except carpets, rugs, drapes, curtains or other soft furnishings Domestic appliance hiring Domestic appliance retailing - catalogue selling (commission based) Domestic appliance retailing - catalogue selling (except commission based) Domestic appliance retailing - direct selling (commission based) Domestic appliance retailing - direct selling (except commission based) Domestic appliance retailing - via internet Domestic government representation Domestic service nec - on a contract or fee basis Doors or windows mfg - wooden Doughnuts mfg Drafting service - architectural Drains construction, cleaning or repairing - except sewerage or stormwater drains Drama school operation Drawing office service - engineering Dredging - harbours or rivers Dressmaking - custom tailoring Dressmaking - customised Dressmaking supplies retailing Dried flowers retailing Drilling contractors Drilling machinery mfg - woodworking or metalworking Drilling machinery mfg nec Drills mfg - portable electric Drive-in theatre operation Driver training - automotive Driving school operation - motor vehicle Drug plants growing Drug referral centre operation Drug rehabilitation counselling services Drugs retailing Drugs wholesaling - except veterinary Drugs wholesaling - veterinary Dry cleaning machinery mfg Dry cleaning machinery or equipment wholesaling Dry cleaning service, agency Dry ice mfg Drydock operation Duck farming Duct work mfg - air conditioning Ducts mfg - sheet metal Dyeing service Dyes mfg - inorganic Dyes mfg - organic Dyes wholesaling Earthmoving equipment operation training Earthmoving machinery mfg Earthmoving plant hire - with operators Earthmoving services Eastern foods retailing Eastern foods wholesaling Education - other nec Education nec Educational workshops or seminars Egg and egg products wholesaling Egg farm operation Electric fittings dealing nec Electric gaming machines - poker mfg Electric motors mfg nec Electric rangehood installation Electrical distribution equipment wholesaling Electrical engineering service - consulting Electrical equipment or machinery mfg nec Electrical equipment, industrial, wholesaling nec Electrical machinery, heavy, installation - on-site assembly Electrical measuring or testing instruments wholesaling Electrical repairing - automotive Electrical services Electricity generation, supply and distribution Electricity meters mfg Electricity transmission Electronic engineering service - consulting Electronic equipment wholesaling nec - industrial Electronic telephone security device wholesaling Elevator installation, repair Elevators or elevator parts mfg Elocution school operation Email services Embassy operation - foreign government Emergency housekeeping service Emergency service - other than defence and police Employment agency operation Enamelling service Endodontist Engine oils retailing Engine reconditioning - customised Engineering consultancy service Engineering drafting service Engineering research activities Engineering surveying service Engines, internal combustion mfg nec Engraving on metals - except process or photographic Enlargers wholesaling - photographic Enquiry agency service Entertainer or celebrity management service Entertainers Entertainment centre operation Environmental consultancy service - excluding laboratory service Environmental consultancy services Environmental sustainability assessment Epilation service Escalator installation, repair Escalators or escalator parts mfg Escort agency service Events booking agent Excavating service Executive search service Executor service Explosives laying Explosives mfg Export documentation preparation service Eye hospitals Eye testing - optometrist Fabricated metal products mfg nec Fabricated structural steel mfg - ready-made parts for structures Fabrics mfg - cotton Fabrics mfg - embroidered Fabrics mfg - synthetic Fabrics mfg - wool Fabrics mfg nec Fabrics, textile retailing Factory renting or leasing as owner or leaseholder Farm animals and bloodstock leasing Farm irrigation service Farm produce or supplies wholesaling Farrier service Fashion design service Fashion ware - retailing Fast food retailing Federal government administration Feed wholesaling Fence construction - except agricultural Ferry service Fertiliser mfg Fertiliser retailing Fertiliser spreading - aerial Fertiliser spreading - except aerial Fertiliser wholesaling Fibreglass fabrics mfg Fibreglass products mfg nec Fig growing Filler or putty mfg Film and video distribution Film and video production Film archive service Film mfg - plastic Film wholesaling - photographic Finance company operation Financial asset broking service Financial service nec Financing nec Fire extinguisher servicing Fire fighting service - except forest Fire fighting service - forest Fire insurance provision Fire prevention service Fire protection equipment wholesaling Fire sprinklers installation Fire sprinklers mfg Firearms mfg Firearms retailing Fireplace construction and installation Fireplace restoration services Firewood cutting - forest Firewood cutting and retailing Firewood wholesaling Firework mfg Fireworks retailing Fish and chips retailing - take away Fish breeding or farming Fish cleaning or filleting Fish hatchery operation Fish mfg - canned Fish mfg - dried or smoked Fish net mfg Fish retailing - fresh Fish wholesaling Fishing - freshwater Fishing - line fishing Fishing - marine nec Fishing tackle hiring Fishing tackle mfg Fishing tackle retailing Fishing tracing - fin fish Fitness centres Flags or banners mfg Flats construction Flavourings mfg - food Floor coverings laying nec Floor coverings mfg - rubber Floor coverings mfg - textile Floor coverings retailing Floor coverings wholesaling Floor or wall tiles mfg - concrete Floor sanding Floor tile wholesaling (except ceramic) Flooring fixing - wooden Florist operation - retail Florist operation - wholesale Flour mfg - wheat - except self-raising flour Flour mfg - wheat - self-raising flour Flour milling machinery mfg Flower growing (outdoors) Flower growing (under cover) Flower pots mfg - ceramic Flower pots mfg - concrete Flowers retailing Flowers wholesaling Fly spray mfg Flying doctor service Flying schools Flywire installation - screens, shutters or blinds Fodder growing Fodder mfg - prepared Food dressings mfg Food mfg nec Food packing machinery mfg Food processing machinery mfg Food processing machinery or equipment wholesaling Food research institution operation - except university Food waste disposal units mfg Food wholesaling nec Football pools operation Footballer - professional Footpaths construction - concrete Footwear mfg Footwear repairing Footwear retailing Footwear wholesaling Forensic science consulting service - other than pathology service Forest conservation services Forest nursery operation or service Forest planting Forestry Forging machinery mfg Forging machinery or equipment wholesaling Forgings mfg - iron or steel Forgings mfg - non-ferrous metal nec Forklift trucks mfg Formwork fixing - wooden Fortune telling service Fossil fuel electricity generation Foundation garments mfg Foundation garments retailing Foundations construction - concrete Four-wheel drive tour operation with driver Frame mfg - wooden picture or mirror Freezers mfg Freight brokerage service Freight containers mfg - metal Freight forwarding service - except by road Freight forwarding service - road Freight terminal operation - sea transport Freight transport operation nec Freight transport service - coastal sea transport Freight transport service - non- scheduled air transport Freight transport service - railway Freight transport service - river, harbour or lake Freight transport service - scheduled domestic air transport Freight transport service - scheduled international air transport Freshwater crayfish farming or breeding Friendly society operation Fruit canning or bottling Fruit drying - except sun drying Fruit fresh - wholesaling, washing or packing Fruit juices or fruit juice drinks mfg - less than single strength Fruit juices, single strength or concentrated Fruit mfg - frozen Fruit picking Fruit pulp mfg - puree or spreads Fruit retailing - fresh Fruit tree nursery operation (outdoors) Fruit tree nursery operation (under cover) Fuel gas distribution - through mains system Fuel oil wholesaling Fund raising nec - on a commission or fee basis Funeral benefit provision Funeral directing Fur clothing retailing Fur skin animal hunting or trapping Fur skin animals farming Furnaces construction - for industrial plants from prefabricated components Furnaces mfg - electric - except space heaters Furnaces mfg - industrial - except electric furnaces or space heaters Furnaces or furnace equipment, industrial, wholesaling - except electrical Furniture fittings mfg - metal Furniture hiring Furniture mfg - sheet metal Furniture mfg - wooden Furniture mfg nec Furniture part mfg - except sheet metal Furniture removal service - road Furniture retailing - household Furniture storage service Furniture wholesaling - except office Furniture wholesaling - office Furriers - retail Furriers - wholesale Galvanised iron products dealing Gambling services nec Game bird farming Game console mfg Game fishing tours - coastal waters Games retailing Gaol operation Garage doors mfg - aluminium Garage doors mfg - metal - except aluminium Garages - prefabricated metal mfg Garages - prefabricated wood mfg Garbage bags mfg - plastic Garbage bins mfg - plastic Garbage cans mfg - metal Garbage collection service Garbage disposal service Garden drainage systems installation Garden ornaments retailing Garden sprinkler systems installation - except irrigation systems Garden supplies retailing nec Garden tools mfg - except power operated Garden tools retailing Garden tools wholesaling Gardening service nec Gas - natural - exploration on contract Gas - natural - exploration own account Gas - natural - extraction Gas appliance repair Gas cylinders mfg Gas engines mfg - except agricultural or motor vehicle Gas hauling - by road Gas heating appliances - household - mfg Gas heating appliances - household - retailing Gas or fuel oil mfg Gas plumbing Gas stoves mfg - household Gas, natural, distribution - through mains system Gases - industrial - wholesaling - except liquefied petroleum gas Gases mfg - industrial Gasoline refining or blending Gates mfg - aluminium Gates mfg - metal - except aluminium or wire Gearboxes mfg Gem cutting Gemstone mining - except opals and diamonds Gemstones mfg - synthetic Gemstones wholesaling Genealogy service General household repairs - excluding cleaning, gardening or trade services elsewhere classified General insurance General line groceries wholesaling General practitioner - medical General store operation - main grocery General store operation - other than mainly groceries Geological and geophysical consultancy service Gift shops Ginger growing Girders mfg - prefabricated steel Glass or glass products mfg - except glass wool or glass wool products Glassware retailing Glassware wholesaling - household Glazing services Glue mfg Go-kart track operation Go-karts retailing - motorised Goat farming Goat shearing Gold mining or dredging Gold plating Gold smelting, refining Gold, silver merchants Goldsmithing Golf course construction Golf course or practice range operation nec Golf equipment mfg Golf equipment retailing Golf equipment wholesaling Goose farming Gourmet shops Grain elevator operation Grain loader operation - sea transport Grain silo operation Grain storage Grain, cereal growing Granite quarrying Grapes growing Graphic design service - for advertising Gravel quarrying, washing or screening Greengrocery operation - retail Greeting cards mfg Greeting cards retailing Greyhound training Groceries retailing Groceries wholesaling nec Grocery supermarket operation Guest house operation Guns or rifles mfg Guns or rifles retailing Guttering installation or repair - roof Guttering mfg - sheet metal Gymnasium equipment retailing Gymnasium equipment wholesaling Gymnasium operation Gynaecologist Haberdashery retailing Haberdashery wholesaling Haematologist services Hair brushes mfg Hair care products mfg Hair driers mfg - electric - except household Hair driers mfg - electric - household Hair restoration service - cosmetic Hair restoration service - except by registered medical practitioner or cosmetic Hairdressers’ equipment wholesaling Hairdressing service Ham mfg Hamburgers mfg - precooked Hamburgers retailing Hand tools mfg nec - except pneumatic or power operated Hand tools nec mfg - pneumatic or power operated Hand tools wholesaling - including power operated Handbags mfg Handbags retailing Handyman services Handyman services - household repairs - excluding cleaning, gardening or trade services elsewhere classified Hang glider mfg Harbour services nec Harbour works construction - except buildings Hardboard mfg Hardware retailing - domestic Hardware wholesaling - domestic Harness mfg Hats mfg Hay cutting, baling or pressing Hay growing Headphones mfg Headstones mfg, installation Health foods direct selling Health foods retailing Health foods wholesaling Health insurance Health services nec Hearing aids dispensing Hearing aids mfg Heaters - household - mfg Heating equipment - household electric - repairing Heating equipment - household electric - retailing Heating equipment installation - except industrial furnaces Heating oil dealing Helicopter charter Helicopter mfg or repairing Helmets mfg Herb mfg - processed Herbalist Herbarium operation Herbs growing (outdoors) Herbs growing (under cover) Hide wholesaling High Commission operation High school operation - except combined primary and secondary school Hire car service without driver Historic house operation Hobby equipment and supplies retailing Hobby equipment hiring Hobby equipment wholesaling - except tools Hoists or hoisting equipment mfg - except clothes hoists Holding company operation - ie holding shares in subsidiary companies Holiday houses and flats operation Home for the disadvantaged operation nec Home maintenance and repair services Home page development Home units construction Homeless accommodation Homeless welfare assistance - except accommodation Homoeopath Honey mfg - blended Honey wholesaling Hops growing Horse breeding Horse float mfg Horse floats wholesaling or retailing Horse shoes mfg Horse trailer hiring Horse training - race horse Horticultural nursery (under cover) Horticultural services nec Hose mfg - plastic Hose mfg - rubber Hosiery mfg Hospice operation Hospital operation - except psychiatric, dental or veterinary hospitals Hot pool operation Hot water systems installation Hot water systems wholesaling Hotel operation Hotel operation - mainly drinking place Hotels construction House cleaning service House construction, alteration, renovation or general repair House painting Household appliances mfg Household appliances repairing nec Household appliances retailing Household appliances wholesaling Household ceramic giftware wholesaling Household freezer retailing Household fridge retailing Household goods hiring Household insurance Household internet equipment retailing Household linen wholesaling Household microwave oven retailing Household textiles retailing Household whitegoods retailing Houses prefabricated - assembly, erection or installation Hunting or trapping Hydro-electricity generation Hydropath Hypnotherapist Ice cream cones or wafers mfg Ice cream mfg Ice cream retailing Ice cream wholesaling Ice mfg - except dry ice Ice retailing Import documentation preparation service Indoor plant hire Industrial chemical mfg - inorganic nec Industrial chemical mfg - organic nec Industrial equipment operation training Industrial gas mfg Industrial machinery or equipment mfg nec Industrial machinery or equipment wholesaling nec Industrial research institution operation - except university Industrial union operation Industrial waste collection and disposal service Infants’ clothing mfg - except knitted Information storage and retrieval services - except library Ink mfg Innerspring mattress mfg Insecticide mfg Installation of domestic water recycling equipment Insulating materials wholesaling Insulation materials installation Insulation, glass fibre or mineral wool mfg Insurance - accident, house, marine and general Insurance agency service Insurance and re-insurance with a non-resident - sections 144 and Insurance broking service Insurance consultant service Interest on bearer debentures Interior decorating service nec Internet advertising services Internet cafe (mainly cafe operation) Internet cafe (mainly internet service operation) Internet consultancy service Internet development services Internet implementation advisory services Internet publishing (periodical) Internet retailing - personal and household goods Internet service providers Internet software development Internet website design services Internet website development Interpreting service Introduction agency service Investing in patents and copyrights Investing in tangible artistic work Investment association operation Investment company operation Investment operation - own account Iron and steel mfg - basic Iron ore mining Iron pyrite mining Ironing or pressing machinery, laundry mfg - except household Irrigation systems construction Island ferry operation - in coastal waters Jade mining Jam mfg - including conserves, jellies or fruit spreads Jars mfg - glass Jeans mfg - men’s or boys’ Jeans mfg - women’s or girls’ Jet ski parts retailing Jet ski parts wholesaling Jet ski retailing Jet ski wholesaling Jetties construction Jewellery mfg Jewellery retailing - direct selling Jewellery retailing - except direct sellers Jewellery retailing commission based Jewellery wholesaling Jockeys Joinery work on construction projects Joists, prefabricated steel mfg Kangaroo hunting Kangaroo meat wholesaling Kegs mfg - metal Kerb and guttering construction - concrete Kerosene mfg Kerosene retailing Kerosene wholesaling Kettles or jugs mfg - electric Key cutting or duplicating service Keys mfg Kindergarten, pre-school operation - except child minding centre Kit home mfg - wooden Kitchen appliances wholesaling - household electric Kitchen furniture mfg - wooden Kitchen sinks mfg - vitreous china or porcelain Kitchenware mfg - ceramic Kitchenware mfg - glass Kitchenware mfg - plastic nec Kitchenware retailing Kitchenware wholesaling Kiwi fruit growing Knitted fabrics mfg Knitting machines mfg Knives mfg - hand held - except power operated Kyanite mining Laboratory operation Labour hire - temporary Labouring - air conditioning and heating services Labouring - bricklaying Labouring - carpentry services Labouring - concreting Labouring - construction services nec Labouring - electrical services Labouring - farming Labouring - glazing services Labouring - landscaping services Labouring - mining services Labouring - painting and decorating services Labouring - plastering and ceiling services Labouring - plumbing services Labouring - roofing services Labouring - site preparation services Labouring - structural steel erection services Labouring - tiling and carpeting services Lacquer mfg Ladies’ wear retailing Lake construction Laminated sheet glass mfg Lamps mfg - infrared or ultraviolet Lamps or lamps parts mfg Land clearing - bush or rural Land clearing - except rural Land development or subdivision Land surveying service Landscape architecture service Landscape construction Landscaping supplies - retailing Landscaping supplies - wholesaling Lapidary work Laser printer wholesaling Lathes mfg - woodworking or metalworking Laundry agency operation Laundry machinery mfg - except household Laundry machinery or equipment wholesaling - except domestic Laundry service Lawn construction Lawn mower retailing Lawn mowers mfg Lawn mowers wholesaling Lawn mowing service Lead ore mining Lead smelting, refining Leasing licences Leasing of plant or equipment Leather clothing mfg Leather clothing retailer Leather goods repairing - except apparel Leather goods retailing - except apparel Leather goods wholesaling - except clothing or footwear Leather mfg Leather or leather substitute goods mfg nec Leather wholesaling Legal aid service Library service Licensed club operation Life insurance provision Lifts mfg, installation and repair Light fittings dealing - electrical Limestone quarrying Line fishing Linen hire service Linen retailing - household Lingerie mfg Lingerie retailing Lingerie wholesaling Linoleum or linotile fixing Lipstick mfg Liquefied gases wholesaling - except liquefied petroleum gas (LPG) Liquefied natural gas production Liquefied petroleum gas - automotive - retailing Liquefied petroleum gas - dealing Liquefied petroleum gas mfg - refinery Liqueurs mfg Liquor stores Livestock dipping, drafting or droving Livestock raising nec Livestock wholesaling Livestock yarding equipment mfg - metal Lobbyist Lobster farming Lobster fishing Local government administration Locks mfg Locks wholesaling Locksmith service Locomotives mfg and repair Log haulage service Logging Lottery agency operation Lottery operation Loudspeakers mfg Lounge suite mfg Lucerne growing Luggage wholesaling Macadamia nut growing Machine tools wholesaling Magazine retailing Magazine wholesaling Magnetic tapes mfg - except pre-recorded Magnetic tapes mfg - pre-recorded or publishing Magnetic therapy service Mail services Mailbox rental services Maize growing Male and female clothing mfg - mfg equal amount of each Malt extract mfg Malt mfg - except malt extract Management consultancy service Management training service Managing prepaid card and voucher programmes Mango growing Manicure service Map preparation service Maps publishing Marble quarrying Margarine mfg Marina operation - pleasure craft Marine accessories retailing nec Marine engineering service Marine oils wholesaling Market research service Marriage celebrant Marriage guidance service Marron fishing Martial arts and self-defence instruction Massage (adult industry) services nec Massage therapy (medical) service Masts mfg - aluminium Match mfg Maternity hospital operation Matriculation college operation Mattress mfg - except rubber Mattress mfg - rubber Mattresses retailing Mattresses wholesaling Meals on wheels service Measuring instruments mfg Meat mfg - except bacon, ham or uncanned poultry Meat packing - except poultry Meat retailing - except canned meat Meat wholesaling - except canned, cured or smoked poultry or rabbit meat Meat, cooked mfg - except poultry Mechanical services - general Medal mfg Medical equipment mfg Medical equipment wholesaling nec Medical gas mfg nec Medical imaging clinic Medical laboratory operation Medical research institution operation - except university Medical science research activities Medical service - GP Medical service, specialist nec Medicine mfg Medicine retailing Medicines wholesaling - except veterinary Melons growing Menswear mfg Menswear retailing Menswear wholesaling Merchandising consultancy service Merry-go-round operation Messenger service Metal coating of manufactured products nec Metal polishing or finishing Metal roof fixing Metal scrap wholesaling Metallic ores mining nec Metallic ores wholesaling Metallurgical services Metalworking hand tools mfg - except pneumatic or power operated Metalworking machinery mfg nec Metalworking machinery wholesaling Meteorological instruments mfg nec Meteorological services Meters mfg - gas or water Microchip mfg Microfiche production services Microphones mfg Midwifery services Migration consultants and services Mild steel anchors mfg Milk mfg - condensed or evaporated Milk powder mfg Milk processing - cream Milk processing machinery or equipment wholesaling Milk production - dairy cattle Milk products mfg nec Milk receiving or distribution depot operation Milk vendor Milk wholesaling Millinery retailing Millinery wholesaling Mine site construction nec Mine site preparation Mineral exploration - own account Mineral exploration services Mineral water mfg Minerals wholesaling nec Mining engineering service Mining machinery mfg Mining machinery or equipment wholesaling Mining nec Mining services nec Mining surveying service Mirrors mfg Mobile homes dealing Mobile phone retailing Model agency Modelling school Modem equipment mfg Money market dealers Monorail operation Monuments making Monuments or grave markers mfg - concrete Mortgage broking service Motel operation Motion picture distribution Motion picture editing Motion picture film or tape production Motion picture leasing Motion picture screening Motion picture theatre operation Motor accessory shops operation Motor cars mfg Motor cycle tour operation - with driver Motor cycles mfg Motor cycles or scooters repairing Motor cycles or scooters wholesaling or retailing Motor trimming Motor vehicle - hiring, leasing or renting - except licensed hire cars or taxi cabs Motor vehicle accessories dealing - new Motor vehicle body repairing Motor vehicle clutch or brake repairing Motor vehicle conversion Motor vehicle covers mfg - textile Motor vehicle crash repairs Motor vehicle electrical parts and instrument mfg Motor vehicle engine mfg Motor vehicle insurance Motor vehicle mechanical repairs - general repairs Motor vehicle paint wholesaling Motor vehicle parts dealing - new Motor vehicle parts dealing - used Motor vehicle radiator repairing Motor vehicle restoration Motor vehicle rust proofing Motor vehicle servicing - electrical repairs Motor vehicle smash repairing Motor vehicle tyres mfg Motor vehicle warranty inspection service Motor vehicle washing or cleaning service Motor vehicles distributing - new Motor vehicles retailing - new Motor vehicles retailing - used Motor vehicles wholesaling Motor wreckers Motors mfg - internal combustion nec Mufflers and exhaust systems repairing - automotive Mufflers mfg Museum operation Mushroom (non-cultivated) gathering Mushroom growing Music group management service Music hall operation - excluding theatre restaurant operation Music school operation nec Music teaching Musical group operation Musical instrument mfg Musical instruments retailing Musical instruments wholesaling Musicians Mustering - aerial Nail polish mfg Nails mfg Natural sciences - astronomy, chemistry, mathematics, physics, earth sciences research activities Nautical instruments mfg Naval architecture service Navigation service - air transport Navigation service - water transport Navigational equipment mfg Neon signs mfg Netball court or facility operation Nets and netting mfg Network communication service (wired) Network communication service (wireless) Network marketing (except perfume, cosmetics, toiletries or jewellery) Network marketing of jewellery Network marketing of perfumes, cosmetics and toiletries Neurologist News collection for radio broadcasting News collection for television broadcasting Newsagent operation Newspaper wholesaling Newspapers printing Newspapers publishing Newspapers retailing Newsprint mfg Newsreel production Newsreel theatre operation Nickel ore mining Night watchman service Nightclub operation Nominee service Non-financial asset broking service Non-resident insurance company - section 143 ITAA 1936 Non-taxable or Nil company tax returns - no income, expense or balance sheet data present Notary Numerology service Nurseries - retail Nursery farm (except forest) - (under cover) Nursery stock - wholesale Nursing care (in patient’s home, predominantly home support) Nursing care (in patient’s home, predominantly medical) Nursing college operation Nursing home operation Nursing service Nut supplies - wholesaling Nuts mfg - candied Nuts or bolts mfg - metal Nuts wholesaling Oat growing Oatmeal mfg Observatory operation - except university Obstetric hospital operation Obstetrician Occupational health and safety (OH&S) consultancy services Occupational therapy service Ocean cruise services - between domestic and foreign ports Ocean cruise services - between domestic ports Oceanographic surveying service Office cleaning service Office furniture mfg - sheet metal Office furniture mfg - wooden Office installation and fitout services Office machinery or equipment hiring Office machines mfg Office space renting or leasing as owner or leaseholder Oil and gas field services nec Oil heaters installation Oil heaters mfg - household Oil heaters retailing - household Oil or gas extraction nec Oil or gas mining nec Oil shale mining Oils or greases wholesaling - industrial or lubricating Oilseed growing Olive growing On-selling electricity and electricity market operation Onions growing Opal mining Opera company operation Opera house operation Operations research service Ophthalmic articles and instruments mfg Ophthalmologist Optical dispensing Optical fibre cable mfg - insulated Optical fibre cable mfg - uninsulated Optical glass mfg Optical instruments or equipment mfg Optical lens grinding Optician Oral pathologist Orchard supplies wholesaling nec Orchestra operation Organic industrial chemical mfg nec Ornamental plant growing (outdoors) Ornamental plant growing (under cover) Orthodontist Orthopaedic extension footwear mfg Orthopaedic footwear mfg Orthopaedic specialist Orthoptist Orthotics - arch supports mfg Osteopath service Other basic polymer mfg Other electricity generation Other horse and dog racing activities Other public order and safety services Other telecommunications services Other waste collection services Otorhinolaryngologist Outboard motors mfg Outboard motors retailing Outdoor furniture mfg - wooden Outplacement service Ovens mfg - household Ovens mfg - industrial - except electric Overseas ships freight - section 129 Income Tax Assessment Act 1936 Oyster farming Oysters mfg - canned Packing or filling service - contract basis Paediatrician Paedodontist Paint brushes mfg Paint mfg - except bituminous Paint remover mfg Paint retailing Paint wholesaling Painter - artist Painting of buildings or other structures Painting of manufactured metal products Panel beating Pantihose mfg Paper hanging Paper mfg nec Paper products mfg nec Paper products wholesaling nec Paper pulp mfg Paper shredding for production of recycled paper Paper stationery mfg - except commission printing Paper wholesaling Paperboard mfg nec Parachutes mfg Parachuting school operation Paramedical services Parents and citizens’ associations Parking lot construction - except buildings Parking meters mfg Parking station operation Parks and gardens operation Particle board mfg Passionfruit growing Pasta mfg Pastries retailing Pastry dough mfg - frozen Pastry mfg - except frozen pastry dough Pate mfg - except fish Pathologist Pathology laboratory operation Paving laying Paving material - hot mix bitumen Paving material mfg - except hot-mix Pawnbroking Pawpaw growing Pay TV antennae installation Pay TV installation - antennae, decoder Pay TV operation Pay TV station operation Peach growing Peanut growing Pearl diving Pears growing Pebbles quarrying Pecan nut growing Pedicure service Pencils mfg Pens mfg Pension fund separately constituted - operation Performing artist operation Perfume mfg Perfumes retailing - direct selling Perfumes retailing - except chemist shops, pharmacies and direct sellers Perfumes wholesaling Periodicals publishing Periodicals retailing Periodicals wholesaling Periodontist Permanent building society operation Personal services nec Personnel management service Pest control service - aerial Pest control service - agricultural - except aerial or wild animal control Pest control service - forest - except aerial or wild animal control Pest control service nec Pesticide mfg Pesticides retailing Pesticides wholesaling Pet breeding Pet food mfg - canned Pet foods wholesaling Pet grooming service Pet shops Petrol bowsers installation Petrol bowsers mfg Petrol mfg Petrol retailing Petrol wholesaling Petroleum exploration - own account Petroleum exploration on contract Petroleum product mfg nec Petroleum products wholesaling Pets wholesaling Pharmaceutical preparation mfg Pharmacy operation - retail Phonograph records retailing Photocopier wholesaling Photocopying machines mfg Photocopying machines wholesaling Photographic archive service Photographic equipment hiring Photographic equipment mfg Photographic equipment retailing Photographic equipment wholesaling Photographic film or plates mfg Photographic film processing Photography service - except aerial photography, motion picture production or photographic film processing Phototypesetting and layout service Physiotherapy service Picnic ground operation Picnicware mfg - plastic Picture framing service Pies, pastries, sausage rolls mfg Pig farming Pig iron mfg Pillow or cushion mfg Pilotage service Pineapple growing Pipe fittings mfg - non-ferrous metal Pipeline engineering service Pipeline operation Pipelines construction Pipes and tubes mfg - aluminium Pipes and tubes mfg - non-ferrous metal - except aluminium Pipes and tubes mfg - steel Pipes mfg - ceramic - except vitreous china or porcelain Pipes mfg - concrete Pipes mfg - plastic Pipes or pipe fittings - vitreous china or porcelain mfg Pizza take away - retailing Plant hiring or leasing Plant hormone mfg Plants, garden - retailing Plaster board mfg Plaster products mfg - except dental or medical plasters Plasterboard fixing or finishing Plasterers Plastic foam products mfg Plastic injection moulded product mfg Plastic raw material mfg Plastic recycling Plastic surgeon Plate glass mfg Plate mfg - aluminium Plate mfg - non-ferrous metal - except aluminium Platemaking film service Platework nec Playground equipment wholesaling Playhouse operation Playwright Plum or prune growing Plum pudding mfg Plumbers’ fittings wholesaling Plumbing - except marine Plywood mfg Pneumatic tools mfg nec Pocket calculators retailing - electronic Podiatry service Poet Poison mfg Poker machine - electronic maintenance Poker machine - electronic mfg Poker machines or parts mfg Police services - government Polish mfg Political party operation Pollution monitoring service Pool cleaning equipment wholesaling Port services nec Portable toilet building mfg - plastic Portfolio investment management services Portrait photography services Possum hunting and trapping Post office operation Postal agency operation Postcards retailing Posts or poles mfg - concrete Potato crisp mfg Potato crisps wholesaling Potato growing Pottery goods mfg - ornamental Poultry farming - for eggs Poultry farming - for meat Poultry feed mfg - prepared Poultry hatchery operation - egg breeds Poultry hatchery operation - meat breeds Poultry meat mfg Poultry packing Poultry retailing - fresh Poultry wholesaling Powder coating of metallic products Power saws mfg - woodworking or metalworking Power station turbine mfg Power tool demonstration Pram and trolley hire Prawn fishing Pre-prepared meals mfg nec Pre-school centre operation - except child minding centre Precious metals scrap dealing Precious metals wholesaling Prefabricated bus shelter mfg - concrete Prefabricated bus shelter mfg - wooden Prefabricated furniture mfg - wooden Prefabricated metal bus shelter mfg Prefabricated metal garage mfg Prefabricated metal kit home mfg Prefabricated metal portable toilet mfg Prefabricated metal shed mfg Prefabricated metal transportable home mfg Prefabricated sheds mfg - wooden Premium SMS services - designing and developing software Premium SMS services - distributing content Premium SMS services - writing content Prepaid card mfg Prepaid cards and vouchers - issuing to businesses Prepaid cards and vouchers - selling for other businesses Primary and secondary school operation - combined Primary school operation - except combined primary and secondary school Printed circuits board mfg Printing Printing machinery or equipment mfg Printing machinery or equipment wholesaling Printing services Private boys’ school operation - combined primary/secondary school Private boys’ school operation - primary school only Private boys’ school operation - secondary school only Private girls’ school operation - combined primary/secondary school Private girls’ school operation - primary school only Private girls’ school operation - secondary school only Private hotel operation - short-term accommodation Private households employing staff Private households employing staff - PAYG, FBT use only Private school operation - combined primary/secondary school Private school operation - primary school only Private school operation - secondary school only Product design service Professional associations Professional equipment wholesaling Project management - house construction Project management - non-residential building construction Promotion/sale of internet coupons Property auctions - internet Prosthetic products mfg Prosthodontist Prostitution service Protection service Protective clothing retailing Psychiatric hospital Psychiatrist Psychologist Psychotherapist Pub operation - mainly drinking place Public affairs consultant Public boys’ school operation - combined primary/secondary school Public boys’ school operation - primary school only Public boys’ school operation - secondary school only Public girls’ school operation - combined primary/secondary school Public girls’ school operation - primary school only Public girls’ school operation - secondary school only Public opinion research service Public relations counselling service Public school operation - combined primary/secondary school Public school operation - primary school only Public school operation - secondary school only Public trading trust operation - assessed as companies Pulpwood cutting - forest Pumping station operation - sewerage Pumping station operation - water supply Pumps mfg Puppet show operation Pyrotechnic goods mfg nec Quantity surveying service Quartz quarrying nec Rabbit farming Rabbit hunting or trapping Rabbit meat wholesaling Race course or track operation (except dog or horse) Race course or track operation - horse or dog Race horse training Racing information service Racing kennels operation Racing stables operation Radar equipment mfg Radiators mfg Radio broadcast studio equipment mfg Radio or television parts wholesaling Radio relay station operation Radio remote control equipment mfg Radio service Radio station operation Radio telephone service Radio transceivers mfg - transmitters Radiographer Radiologist Radiology services Radios mfg Radios repairing - except car radios Radios retailing - except car radios Radios wholesaling Railway operation - by historical railway societies or as a tourist attraction Railway rolling stock mfg and repair Railway sleepers mfg - concrete Railway station operation Raw peanut shelling Razors or razor blades mfg - except power operated Ready mixed concrete mfg - except dry mix Real estate agency service Real estate auctioning service Real estate body corporate management service Real estate broking service Real estate management service Real estate rental agency service Real estate title transfer service - other than by units of qualified legal practitioners Recorded media mfg and publishing Recorded media mfg and publishing nec Recorded music retailing Records - phonograph - mfg or publishing Recovery and sorting of waste paper only Recreation ground operation - except sporting Recycling - auto parts Recycling of cans, metal waste and scrap Recycling of glass, plastic bottles, etc Recycling of other non-metal waste and scrap Referee, umpire - professional Reforestation services Refrigeration equipment installation Refrigeration equipment mfg - commercial or industrial Refrigeration equipment wholesaling - commercial Refrigerators mfg Refrigerators repairing - household electric Refrigerators retailing - household Regulatory services Religious goods retailing Religious organisation operation - except units mainly engaged in the provision of goods or services which are primary to other industries Renting of Installed Fibre Capacity Renting or leasing flats as owner or leaseholder (except holiday houses and flats) Renting or leasing houses as owner or leaseholder (except holiday houses and flats) Renting or leasing of non-residential buildings (except as owner or leaseholder) Renting or leasing of non-residential buildings as owner or leaseholder Renting or leasing of non-residential property (except as owner or leaseholder) Renting or leasing of non-residential property as owner or leaseholder Repair service - including computer peripherals Repairing household electrical appliances Repairing household non-electrical and personal goods nec Research school operation - university Residential care for the aged operation Residential refuge operation Restaurant operation Restaurant vat and cooker cleaning services Retail commission-based buying and/ or selling nec Retailing nec Rheumatologist Rice growing Rice mfg Rice preparations mfg - canned Rice preparations mfg nec Rice wholesaling - milled or polished Riding school operation River works construction Road construction, repair or sealing Road freight transport service Road passenger transport nec Road sweeping - cleaning services Roadside and nature strip grass mowing or slashing service Rock lobster fishing Rockery work Rocks gathering - ornamental Roller shutters mfg - aluminium Roller shutters mfg - metal - except aluminium Roof components mfg - concrete Roof decking mfg - steel Roof racks mfg Roof tiles mfg - concrete Roof tiles mfg - terracotta or clay Roof tiling Roof trusses fixing - wooden Roof trusses mfg - prefabricated steel Roof trusses mfg - wooden Roofing materials installation - except insulation materials Roofing materials wholesaling Roofing mfg - bitumen or asphalt Rope mfg Rope wholesaling Rubber products mfg nec Rubber recycling Rubbish and waste removal Rubbish dump or tip operation Rugs mfg - animal Rust proofing - automotive Saddles mfg Safes or vaults installation Safes or vaults mfg Safety glass mfg Safflower growing Sail cloth wholesaling Sailboards mfg Sailboat mfg Sailing or nautical accessories retailing Sailing school operation Sails mfg Sales advisory service Salmon farming (caged) Salmon farming (pond or tank) Salt harvesting Salt mfg - cooking or table Salt refining - except cooking or table salt Saltwater crayfish farming or breeding Salvage service - marine Samples distribution service Sand dealing Sand mining - mineral Sand or other abrasive blasting of building exteriors Sand quarrying, washing or screening Sandals mfg Sandstone quarrying Sanitary disposal service Sanitary engineering service Sanitary napkins mfg Sanitary ware mfg - iron or steel Sanitary ware mfg - vitreous china or porcelain Satellite communications service Sauces mfg Sausages mfg - except canned Sausages wholesaling Savings bank operation Sawmill operation Saws mfg - power - food processing Saws mfg - power nec Scaffolding construction Scaffolding mfg - prefabricated steel School - combined primary and secondary School - primary school School bus service School, high school - secondary Scientific equipment wholesaling Scientific glassware mfg Scientific instruments or equipment mfg nec Scientific or technical services nec Scientific research institution operation - except university Scissors mfg - except electric Scrap metal merchants Screen doors mfg - aluminium Screen doors mfg - metal - except aluminium Screen printing Screen printing positive mfg Screening mfg - wire Screens - window - wholesaling Screwdrivers mfg - including bits or blades - except pneumatic or power operated Screws mfg - metal Scuba diving school Sculptor Seafood processing Seafoods mfg - canned Seafoods mfg - preserved Seafoods retailing - fresh Seafoods wholesaling - canned Seafoods wholesaling - fresh or frozen Seasonings mfg - food Seat covers mfg - textile Seat-belts mfg Seats mfg - upholstered Seaweed - algae harvesting Second hand motor vehicle parts dealing Second-hand books retailing Second-hand clothes retailing Second-hand furniture retailing or auctioning - except pawnbrokers Second-hand goods retailing - except motor vehicles, pawnbrokers Second-hand goods wholesaling nec Second-hand jewellery retailing - except pawnbrokers Secondary school or college operation Secretarial service Secure document destruction service for businesses Security door mfg - metal Security service Security systems - installation Security valuation service Seed cleaning or grading Seed growing nec Seedling growing nec (outdoors) Seedling growing nec (under cover) Seedlings retailing Seeds retailing - garden Seeds wholesaling - farm or garden Seeds, flower, growing (outdoors) Seeds, flower, growing (under cover) Seismic survey data analysis service Seismic surveying service Self-raising flour mfg Self-service laundry operation Self-storage renting or leasing as owner or leaseholder Selling and promotion of internet coupons Selling and renting property (on behalf of owner) Selling residential and commercial property (on behalf of owner) Selling residential property (on behalf of owner) Selling residential, commercial and industrial property (on behalf of owner) Septic tank installation Septic tank service Service station operation Services to the arts nec Set designing service Sewerage or stormwater drainage systems construction Sewerage system operation Sewing machines (household) repairing Sewing machines (industrial) repairing Sewing machines mfg - household Sewing machines mfg - industrial Sewing machines wholesaling - household Shade houses (metal) mfg - prefabricated Share registry operation Shearing services Sheds mfg - prefabricated metal Sheep and beef cattle farming Sheep farming Sheep farming and cereal grains growing Sheet metal products mfg nec Sheet mfg - aluminium Sheet mfg - non-ferrous metal - except aluminium Sheet music publishing Ship charter, lease or rental Ship charter, lease or rental - with crew for freight transport Ship leasing Ship loading or unloading service Ship management service for coastal sea transport Ship management service for international sea transport Ship mooring service Ship registration service Ship repairing Ship wrecking Shipbuilding Shipping agency service Ships agency service Ships, boats hull cleaning Shire administration Shock absorbers mfg Shoes mfg Shoes retailing Shop fittings mfg - built-in timber display cabinets (factory built) Shop fittings mfg - freestanding timber display cabinets (factory built) Shop fittings mfg - timber display cabinets built at the clients premises (on-site fabrication) Shop fronts mfg, installation - aluminium Shop fronts mfg, installation - metal - except aluminium Shopping centre renting or leasing as owner or leaseholder Shopping trolley collection service Shopping trolley repair and maintenance Shopping trolleys mfg Shower screens mfg - aluminium framed Shrubs or trees retailing Shutters mfg - aluminium Shutters mfg - metal - except aluminium Signalling equipment, electrical mfg nec Signs mfg - electric Signwriting Silicone mfg Silver ore mining Silver plating Silver smelting, refining Silver-lead bullion mfg Silver-lead-zinc ore mining Silverware mfg Silverware retailing Skateboards mfg Skating rink operation Ski equipment hire Ski equipment mfg Ski equipment retailing Ski equipment wholesaling Ski-lodge operation Ski-tow operation Skin diving equipment mfg Skin diving equipment retailing Skin diving equipment wholesaling Skins wholesaling Skylights mfg - aluminium Skylights mfg - metal - except aluminium Slate flooring installation Slate quarrying Sleeping bags mfg Sleepwear mfg - except knitted Sleepwear mfg - knitted Smallgoods mfg Smallgoods retailing Smallgoods wholesaling Smash repairing Smoke detectors - installation Snake catching Snake farming Soap mfg Soap wholesaling Social sciences - economics, psychology, sociology research activities Socks mfg Soft drinks mfg Soft drinks retailing Soft drinks wholesaling Soft furnishings mfg Soft furnishings retailing Soft furnishings wholesaling Software development services nec Software production service Software publishing Software simulation and testing service Solar cell mfg Solar electricity panel mfg Solar hot water systems installation Solar panel retailing Solar pool equipment and supplies retailing Solar water heating systems mfg Solarium - sun tanning operation Solicitor Songwriter Sorghum growing - except forage sorghum Sound archive service Sound recording equipment mfg Sound recording or reproducing equipment - industrial - wholesaling Sound recording studio operation Sound reproducing equipment - household - hiring Sound reproducing equipment - household - retailing Sound reproducing equipment - household - wholesaling Sound reproducing equipment mfg Soup mfg Souvenirs retailing Soybean growing Spa pool and hot tub mfg Spa pool and hot tub retailing Spa pool and hot tub wholesaling Space heaters mfg - household Space heating systems mfg - commercial or industrial Spaghetti mfg - canned Spark plugs mfg Sparkling wines mfg Spaying service Special school operation Specialised foods retailing nec Specialist medical clinic operation Specialist medical practitioner nec Spectacle frames mfg Spectacle lens grinding Spectacles dispensing Speech therapy service Speedway operation Spices mfg Spirits, potable mfg nec Spirits-based mixed drinks mfg Sport and physical recreation clubs nec Sporting club or association - except hospitality Sporting equipment hiring Sporting equipment retailing - except clothing or footwear Sporting goods wholesaling - except clothing or footwear Sporting machinery mfg nec Sports administration service Sports coaching service Sports fields construction Sports goods mfg nec Sports ground operation nec Sports ticket agency operation Sportsperson nec - professional Spray painting - motor body Spray painting of buildings or other structures Spring mfg Squash court operation Squid jigging Stage management operation Stainless steel mfg Stairs or staircases mfg - prefabricated metal - except aluminium Stamp dealing - except pawnbrokers Stamp pads mfg Starter motors mfg State government administration Stationery retailing Stationery wholesaling Stationery, paper, printing Steam-cleaning of building exteriors Steel alloys mfg Steel wire safety screens mfg Stevedoring Stockbroking or trading Stockings mfg Stone - cutting, dressing, polishing or shaping Stone quarrying Stoneware mfg - table or kitchen Stonework on construction projects Storage service - grain Storage service nec Storage tanks erection - metal Storage tanks, metal plate mfg Stoves - household - retailing Stoves mfg - household Stoves or heaters - household - wholesaling Stoves or heaters - household electric - repairing Stoves or heaters hiring Strawberry growing Street photography service Street sweeping - cleaning services String mfg Structural fitting mfg - wooden Structural steel erection Stud beef cattle breeding or farming Stud dairy cattle breeding or farming Stud farm operation - horses Student residences operation - except boarding schools Studio photography service Submarine constructing Sugar beet growing Sugar cane growing Sugar mfg Sugar wholesaling - raw Suitcases mfg Suits mfg - men’s or boys’ Suits mfg - women’s or girls’ Sun tanning salon operation Sunflower growing Sunglass mfg Sunscreen preparation mfg Superannuation fund management service - on a fee or commission basis Superannuation fund operation - separately constituted Supermarket trolley collection service Supermarket trolley repair and maintenance Surfboards mfg Surgeon nec - medical Surgical equipment mfg Surveillance systems installation Surveying instruments mfg Surveying service Sushi and sashimi mfg Suspension components mfg Swimming pool chemicals retailing Swimming pool cleaning service Swimming pool operation Swimming pool retailing Swimming pool shells mfg Swimming pools construction - above ground Swimming pools construction - concrete or fibre glass - below ground Swimming pools wholesaling - fibreglass - below ground Swimming school operation Swimwear mfg Synthetic rubber and resin mfg Syrups mfg - chocolate, caramel or vanilla Systems analysis service TAB agency operation Tables mfg - wooden Tableware wholesaling Tabulating service Take away foods - retailing Tampons mfg Tanks mfg - concrete Tanks mfg - fibre-reinforced plastic Tanks mfg - sheet metal Tape recorders mfg Tar mfg - refined Tariff consultancy service Tattooing service Tavern operation - mainly drinking place Tax agent Taxi cab management service Taxi cab plate leasing Taxi cab service (owner operator) Taxi driver Taxi driver (except owner operator) Taxi driver and ride sourcing services (except owner operator) Taxi meters mfg Taxi radio base operation - except for taxi trucks Taxi truck service Tea mfg Tea wholesaling Teachers’ college operation nec Technical and further education college operation Technical college operation Technology research activities Teflon mfg Telecommunications cable mfg Telecommunications equipment mfg Telecommunications service Telephone answering service Telephone cleaning service Telephone equipment mfg Telephone exchange operation Telephone or telegraph equipment wholesaling Telephone retailing including mobile phones Telephone service Telephone switching equipment mfg Teleprinter service Television antennae installing Television antennae mfg Television antennae retailing Television film or tape production Television hiring Television or radio transmitting towers construction Television receiving sets mfg Television relay station operation Television service Television sets repairing Television sets retailing Television sets wholesaling Television station operation Television studio equipment mfg Telex service Temporary labour hire Tennis coaching Tennis court operation Tenpin bowling centres Tents mfg Tents wholesaling Terminating building society operation Terracotta construction goods mfg Terracotta ware mfg nec Testing or assay service Textile printing Textile products mfg nec Textile working machinery mfg Textile working machinery or equipment wholesaling Textiles wholesaling nec Theatre lighting service Theatre operation - except motion picture theatre Theatre restaurant operation Theatre ticket agency operation Theatrical company operation Theological college or seminary operation Therapeutic massage service Thermal pool operation Thermographic testing services Third-party insurance Thongs mfg - rubber Thoracic specialist Ticket selling - for non-resident airlines Ticket writing Ties mfg Tights mfg Tiles - floor - retailing Tiles mfg - acoustic, plaster Tiles mfg - ceramic Tiles mfg - concrete Tiles mfg - plaster Tiles mfg - rubber Tiles mfg - sheet metal Tiles mfg - terracotta Tiles wholesaling - except non- ceramic floor tiles Tiling services - floor and wall Tiling services - roof Timber dealing - except firewood Timber hewing - forest Timber mfg - other wood product manufacturing Timber mfg - rough sawn Timber plantation maintenance Timeshare apartment management service Tin ore mining Tin smelting Tinplate sheet or strip mfg Tissue or sanitary papers mfg Title searching service Tobacco farming or growing Tobacco leaf wholesaling Tobacco mfg Tobacco products retailing Tobacco products wholesaling Toilet cisterns mfg - vitreous china or porcelain Toilet paper rolls mfg Toiletries retailing - direct selling Toiletries retailing - except chemist shops, pharmacies and direct sellers Toiletries wholesaling Toll bridge operation Toll road operation Tomato growing (outdoors) Tomato growing (under cover) Tool boxes mfg - sheet metal Tools, household, retailing Toothbrushes mfg Toothpaste mfg Totalisator agency operation Tour guide service Tour retailing service Tourism development consultancy service Tourist bureau service Tourist caves operation Tourist coach service - long distance Tourist coach service - short distance Tourist information centre operation Towbar fitting services Towboat operation Towing service, motor vehicle Town planning service Toy library (non-welfare service) Toy library (welfare service) Toys mfg Toys retailing Toys wholesaling Tractors mfg - agricultural - except crawler tractors Tractors mfg - for construction or earthmoving purposes Tractors mfg nec Trade association operation - except trade union Trade commission operation - foreign government Trade union operation Trading bank operation Traffic engineering service Traffic signals mfg - electrical Trailer and other motor vehicle wholesaling Trailer hiring Trailer mfg Trailers dealing - boat Trailers dealing - except boat Tram mfg Tramway passenger transport service Transformers mfg Transistors mfg Translation service Transmission equipment mfg - electricity Transmission or gearbox assemblies, motor vehicle reconditioning or rebuilding Transmissions mfg Transport container repair or refurbishing Transport equipment mfg nec Transport operation nec Transportable home mfg - wooden Travel agency and tour management services: international airline representative office Travel agency service Travel goods retailing Travel insurance provision Trawling for fin fish Tree cutting or felling - forest Tree pruning - forest Tree thinning - forest Trees or shrubs, potted - wholesaling Trench digging Tribute shows Trotting gigs mfg Trout farming (caged) Trout farming (pond or tank) Truck body mfg Truck driver training Truck hire service - with driver Truck leasing, hiring or renting Trucks wholesaling Trusses or joists erection - steel Trustee service Tubes mfg - pneumatic Tubing mfg - flexible metal Tubing mfg - glass Tugboat operation Tunnels construction Turf growing Turkey farming Turkish bath operation Tutoring service - academic Typesetting and composing service Typewriters or typewriter attachments mfg Typing service Tyre retreading or recapping Tyre retreading or repairing machinery mfg Tyre wholesaling - motor vehicles - except motor cycles Tyres mfg Tyres or tubes for motor vehicle - retailing Tyres or tubes for motor vehicle, repairing - except retreading Tyres or tubes wholesaling Umbrellas mfg Umbrellas retailing Umpire, referee - professional Underfelt mfg Undertaking Underwear mfg Undifferentiated goods-producing activities of private households for own use Undifferentiated service-producing activities of private households for own use Uniforms mfg - men’s or boys’ Uniforms mfg - women’s or girls’ Unisex clothing mfg Unit trust - corporate operation, assessed as companies Unit trust - public trading operation, assessed as companies Unit trust operation - except corporate and public trading trusts University operation Uranium ore mining Urologist Vacuum cleaners mfg - commercial Vacuum cleaners mfg - household Vacuum cleaners retailing Vacuum cleaners wholesaling - household Valuation service - except for real estate, wool or livestock Valuing service - real estate Variety store operation Vegetable and seed growing (outdoors) Vegetable and seed growing (under cover) Vegetable growing - for fodder Vegetable juices or soups mfg Vegetable oil, meal or cake mfg Vegetables fresh - retailing Vegetables fresh - wholesaling, washing or packing Vegetables growing (except dry field peas or beans or soybeans or for fodder) (outdoors) Vegetables growing (except dry field peas or beans or soybeans or for fodder) (under cover) Vegetables mfg - preserved Vehicular ferry operation - in coastal waters Vehicular ferry or punt operation - in inland waters Vending machines mfg - except refrigerated Vending machines mfg - refrigerated Veneer or veneer sheets mfg - wooden Veneer wood - dealing Ventilation equipment installation nec Ventilators mfg - sheet metal Veterinary hospitals Veterinary instruments mfg Veterinary pharmaceutical and medicinal product mfg Veterinary surgeon Video cameras retailing Video cassette retailing Video filming Video recorder mfg Video recorder or equipment hiring Video surveillance systems installation Video tapes and games hiring to general public Video tapes leasing - excluding hire to the public by video hire outlets Video tapes, pre-recorded mfg or publishing Vine stock nursery operation (outdoors) Vine stock nursery operation (under cover) Vineyard operation Visual display units mfg Vitamin product mfg Vitreous china goods mfg - except tiles Vitreous enamelling Wall or ceiling boards mfg - plaster Wall or ceiling boards wholesaling Wall or floor tiles mfg - ceramic Wall papering Wall tiling Wallpaper retailing Wallpaper wholesaling Wallpapers mfg Walnut growing Warehouse renting or leasing as owner or leaseholder Warehousing nec Wash basins mfg - vitreous china or porcelain Washing machine hiring Washing machines - household - mfg Washing machines - household - retailing Washing machines - household - wholesaling Washing machines - household electric - repairing Washing powder or liquid mfg Waste disposal services Waste paper transport - road Watch or clock parts wholesaling Watches mfg Watches retailing Watches wholesaling Water coolers mfg Water filtration plant construction Water heaters mfg - industrial, commercial or household Water mattress mfg Water purification equipment wholesaling Water ski equipment hire Water ski equipment mfg Water ski equipment retailing Water ski equipment wholesaling Water supply system operation Water tank construction - except of structural steel Water taxi service Water treatment equipment mfg - except household Water treatment equipment mfg - household Waterproofing of buildings Website development Weed control service Weedkiller mfg Weighing machinery mfg Weighing machinery wholesaling nec Weight reducing service Welding equipment mfg - electrical Welding equipment wholesaling - electrical Welding machinery or equipment wholesaling - non-electrical Welding nec Welding or cutting equipment mfg - gas Welding rods mfg Welding work on construction projects Welfare counselling service Welfare services for the elderly - except accommodation Wet suits mfg Whale watching tours - coastal waters Wharf facility leasing Wharf provision Wheat growing Wheel mfg Wheelbarrows mfg Wheelchairs mfg White water rafting tours - inland waters Wholesale trade nec Wigs mfg Wigs retailing Wilderness tour operation - mainly by four-wheel drive - with driver Wildlife sanctuary operation Winches mfg Windmills mfg Window cleaning service Window curtain wall installation Window frame installation Window frames or sashes mfg - aluminium Window frames or sashes mfg - metal - except aluminium Window glass mfg Window installation Window insulation fixing Window or door fittings mfg - metal Window screens mfg - aluminium Window screens mfg - metal - except aluminium Windows - aluminium framed mfg - complete with glass Windscreen glass mfg Windscreen repairing Wine and spirit merchants - retail Wine bar operation - mainly drinking place Wine mfg Wire mesh or netting mfg - except reinforcing mesh Wire mfg - aluminium Wire mfg - non-ferrous metal - except aluminium Wire or cable mfg - electric Wire products mfg nec Women’s hospital operation Women’s wear retailing Wood floor mfg Wood products mfg nec Wood pulp mfg Woodchip mfg Woodworking hand tools mfg - except of wood, pneumatic or power operated Woodworking machinery mfg nec Woodworking machinery or equipment wholesaling Woodworking tools wholesaling Wool broking - wholesaling Wool classing - except reclassing or bulk classing Wool growing Wool mfg - carded or combed Wool reclassing or bulk classing Wool testing service Wool wholesaling Word processing service Work clothing retailing Workers’ compensation insurance Workplace training Writer Writing materials retailing X-ray clinic operation X-ray equipment mfg Yabby farming, pond or tank (except fishing) Yabby fishing (except farming) Yacht broking Yacht constructing Yarns mfg - cotton, flax or silk Yarns mfg - elastic or elastomeric Yarns mfg - woollen Yarns retailing Yarns wholesaling Yoghurt mfg Youth camp operation Youth hostel operation Zinc ore mining Zinc oxide mfg Zinc smelting or refining Zoological garden operation
