Taxonomy/Categories
Expense Categorisation Taxonomy
Agriculture, Forestry and Fishing
| Name | Description | Code |
|---|---|---|
| Apple and Pear Growing | This class includes units mainly engaged in growing apples, pears or other pome fruit such as nashi pears or quinces. | A_APPLEPEAR_GROWING |
| Beef Cattle Farming (Specialised) | This class consists of units mainly engaged in farming beef cattle. | A_BEEF_CATTLE_FARMING_SPECIALISED |
| Beef Cattle Feedlots (Specialised) | This class consists of units mainly engaged in operating feedlots for beef cattle. A feedlot is a confined area with watering and feeding facilities where cattle are hand or mechanically fed for the purposes of production. | A_BEEF_CATTLE_FEEDLOTS_SPECIALISED |
| Beekeeping | This class consists of units mainly engaged in raising bees, including collecting honey, royal jelly, bees’ wax, or other bee products. | A_BEEKEEPING |
| Berry Fruit Growing | This class consists of units mainly engaged in growing berry fruit. | A_BERRY_FRUIT_GROWING |
| Caged (Offshore) Aquaculture | This class consists of units mainly engaged in offshore farming of finfish using cages. | A_CAGED_OFFSHORE_AQUACULTURE |
| Citrus Fruit Growing | This class consists of units mainly engaged in growing citrus fruit. | A_CITRUS_FRUIT_GROWING |
| Cotton Ginning | This class consists of units mainly engaged in ginning cotton. | A_COTTON_GINNING |
| Cotton Growing | This class consists of units mainly engaged in growing cotton. | A_COTTON_GROWING |
| Dairy Cattle Farming | This class consists of units mainly engaged in farming dairy cattle. Also included are units mainly engaged in sharemilking i.e. where the unit is contracted to milk the herd and/or perform other farm duties for a share of the milk income. | A_DAIRY_CATTLE_FARMING |
| Deer Farming | This class consists of units mainly engaged in farming deer. | A_DEER_FARMING |
| Fish Trawling, Seining and Netting | This class consists of units mainly engaged in trawling, seining or netting in mid-depth to deep ocean or coastal waters using a variety of net fishing methods. Trawling methods involve one or two boats towing a very large bag net, either on the seabed or in mid-depth waters. Seining methods include purse, Danish or beach seining. Netting methods include surface or bottom gill netting. | A_FISH_TRAWLING_SEININGNETTING |
| Forestry | This class consists of units mainly engaged in growing standing timber in native or plantation forests, or timber tracts, for commercial benefit. This class also includes the gathering of forest products such as mushrooms, kauri gum or resin from forest environments. | A_FORESTRY_LOGGING |
| Forestry Support Services | This class consists of units mainly engaged in providing support services to forestry. Services include silvicultural services, such as planting, pruning and thinning trees, forest reafforestation, forest plantation conservation or maintenance. This class also includes units mainly engaged in operating forestry planting stock nurseries. | A_FORESTRY_SUPPORT_SERVICES |
| Grain-Sheep or Grain-Beef Cattle Farming | This class consists of units mainly engaged in growing grain in conjunction with sheep farming or beef cattle farming. | A_SHEEP_BEEF_CATTLE_GRAIN_FARMING |
| Grape Growing | This class includes units mainly engaged in growing table or wine grapes; or sun drying grapes. | A_GRAPE_GROWING |
| Horse Farming | This class consists of units mainly engaged in farming horses. | A_HORSE_FARMING |
| Hunting and Trapping | This class consists of units mainly engaged in hunting, trapping or taking animals, birds or reptiles in the wild for commercial, population control or pest control purposes. | A_HUNTING_TRAPPING |
| Kiwifruit Growing | This class consists of units mainly engaged in growing kiwifruit. | A_KIWIFRUIT_GROWING |
| Line Fishing | This class consists of units mainly engaged in line fishing in inshore, mid-depth or surface waters. This class includes units engaged in several fishing methods, including surface or bottom long lining, trolling, or hand or powered-reel fishing. | A_LINE_FISHING |
| Logging | This class consists of units mainly engaged in logging native or plantation forests, including felling, cutting and/or roughly hewing logs into products such as railway sleepers or posts. This class also includes units mainly engaged in cutting trees and scrubs for firewood. | A_LOGGING |
| Longline and Rack (Offshore) Aquaculture | This class consists of units mainly engaged in offshore farming of molluscs and seaweed using longlines (rope) or racks. | A_LONGLINERACK_OFFSHORE_AQUACULTURE |
| Mushroom / Vegetable Growing | This class consists of units mainly engaged in growing cultivated mushrooms in climate-controlled environments. | A_MUSHROOM_VEGETABLE_GROWING |
| Nursery & Floriculture Production | This class consists of units mainly engaged in propagating and/or growing plants (or parts of plants) under cover. 'Under cover' is generally defined as greenhouses, cold frames, cloth houses and lath houses. Also included are units mainly engaged in propagating and/or growing plant nursery products (except nursery stock for forests), bulbs, corms, or tubers under cover. | A_NURSERY_FLORICULTURE_PRODUCTION |
| Olive Growing | This class consists of units mainly engaged in growing olives. | A_OLIVE_GROWING |
| Onshore Aquaculture | This class consists of units mainly engaged in farming finfish, crustaceans or molluscs in tanks or ponds onshore. | A_ONSHORE_AQUACULTURE |
| Other Agriculture and Fishing Support Services | This class consists of units mainly engaged in providing agricultural and fishing support services not elsewhere classified. | A_AGRICULTURE_FISHING_SUPPORT_SERVICES |
| Other Aquaculture | This class consists of units mainly engaged in farming finfish, crustaceans or molluscs in tanks or ponds onshore. | A_AQUACULTURE |
| Other Crop Growing | This class consists of units mainly engaged in growing horticultural crops and plants not elsewhere classified, including animal fodder crops such as hay, sudan grass and silage. | A_OTHER_CROP_GROWING |
| Other Fishing | This class consists of units mainly engaged in fishing not elsewhere classified or in other types of marine life gathering. | A_FISHING |
| Other Fruit and Tree Nut Growing | This class consists of units mainly engaged in growing tree nuts, tropical fruit, subtropical fruit, and other fruit not elsewhere classified. | A_FRUIT_TREE_NUT_GROWING |
| Other Grain Growing | This class consists of units mainly engaged in growing cereal or coarse grains or other cereal crops (except rice). Also included are units mainly engaged in growing oilseeds, pasture seeds, lupins, field peas or beans. | A_OTHER_GRAIN_GROWING |
| Other Livestock Farming | This class consists of units mainly engaged in breeding or raising farm or domestic animals not elsewhere classified. | A_OTHER_LIVESTOCK_FARMING |
| Pig Farming | This class consists of units mainly engaged in farming pigs. | A_PIG_FARMING |
| Poultry Farming | This class consists of units mainly engaged in raising poultry for production of meat or in hatching meat breed chicks. This class also includes the raising of game birds for meat or in hatching game birds for raising for meat. | A_POULTRY_FARMING |
| Prawn Fishing | This class consists of units mainly engaged in catching prawns from ocean or coastal waters. | A_PRAWN_FISHING |
| Rice Growing | This class consists of units mainly engaged in growing rice. | A_RICE_GROWING |
| Rock Lobster and Crab Potting | This class consists of units mainly engaged in catching rock lobsters or crabs from their natural habitats of ocean or coastal waters, using baited pots. | A_ROCK_LOBSTERCRAB_POTTING |
| Shearing Services | This class consists of units mainly engaged in providing shearing services for sheep, goats and other livestock raised mainly for their hair. | A_SHEARING_SERVICES |
| Sheep Farming (Specialised) | This class consists of units mainly engaged in farming sheep. | A_SHEEP_FARMING_SPECIALISED |
| Sheep-Beef Cattle Farming | This class consists of units mainly engaged in farming both sheep and beef cattle. | A_SHEEPBEEF_CATTLE_FARMING |
| Stone Fruit Growing | This class consists of units mainly engaged in growing stone fruit such as apricots, cherries, nectarines, peaches and plums. | A_STONE_FRUIT_GROWING |
| Sugar Cane Growing | This class consists of units mainly engaged in growing sugar cane. | A_SUGAR_CANE_GROWING |
| Vegetable Growing (Outdoors) | This class consists of units mainly engaged in growing vegetable crops outdoors in open fields. Units mainly engaged in growing fresh herbs, melons, and tomatoes (outdoors) are also included in this class. | A_VEGETABLE_GROWING_OUTDOORS |
| Vegetable Growing (Under Cover) | This class consists of units mainly engaged in growing vegetable crops under cover (including hydroponic systems). 'Under cover' is generally defined as greenhouses, cold frames, cloth houses and lath houses. | A_VEGETABLE_GROWING_UNDER_COVER |
Mining
| Name | Description | Code |
|---|---|---|
| Bauxite Mining | This class consists of units mainly engaged in bauxite mining. | B_BAUXITE_MINING |
| Coal Mining | This class consists of units mainly engaged in open-cut or underground mining of black or brown coal. | B_COAL_MINING |
| Copper Ore Mining | This class consists of units mainly engaged in mining copper ore. | B_COPPER_ORE_MINING |
| Gold Ore Mining | This class consists of units mainly engaged in mining gold ore and in beneficiating gold ore, or in the preliminary extraction of gold from ore mined by the same unit by smelting or by extraction of gold from a liquor. | B_GOLD_ORE_MINING |
| Gravel and Sand Quarrying | This class consists of units mainly engaged in quarrying, washing or screening sand or natural gravel. | B_GRAVELSAND_QUARRYING |
| Iron Ore Mining | This class consists of units mainly engaged in mining iron ore or iron sands. Units primarily engaged in the production of sinter and other agglomerates, except those associated with blast furnace operations, are classified in this class. | B_IRON_ORE_MINING |
| Mineral Exploration | This class consists of units mainly engaged in exploring for minerals (except for crude petroleum or natural gas). | B_EXPLORATION |
| Mineral Sand Mining | This class consists of units mainly engaged in mining mineral sand (except iron sand). | B_MINERAL_SAND_MINING |
| Nickel Ore Mining | This class consists of units mainly engaged in mining nickel ore. | B_NICKEL_ORE_MINING |
| Oil and Gas Extraction | This class consists of units mainly engaged in producing crude oil, natural gas or condensate through the extraction of oil and gas deposits. | B_OIL_GAS_EXTRACTION |
| Other Construction Material Mining | This class consists of units mainly engaged in quarrying, crushing or screening crushed or broken stone or in quarrying dimension stone or construction materials not elsewhere classified. This class also includes the quarrying of clay, marble, granite, limestone, slate or dolomite for use as a manufacturing input. | B_CONSTRUCTION_MATERIAL_MINING |
| Other Metal Ore Mining | This class consists of units mainly engaged in mining metallic mineral ore not elsewhere classified. | B_METAL_ORE_MINING |
| Other Mining Support Services | This class consists of units mainly engaged in providing mining support services integral to the mining process. | B_OTHER_MINING_SUPPORT_SERVICES |
| Other Non-Metallic Mineral Mining and Quarrying | This class consists of units mainly engaged in mining or quarrying non-metallic minerals, except construction materials. | B_OTHER_NON_METALLIC_MINERAL_MINING_QUARRYING |
| Petroleum Exploration | This class consists of units mainly engaged in exploring for crude petroleum and natural gas. | B_PETROLEUM_EXPLORATION |
| Silver-Lead-Zinc Ore Mining | This class consists of units mainly engaged in mining ores of silver, lead or zinc. | B_SILVERLEADZINC_ORE_MINING |
Electricity, Gas, Water and Waste Services
| Name | Description | Code |
|---|---|---|
| Electricity Distribution | This class consists of units mainly engaged in operating low voltage electricity distribution systems, including lines, poles, meters and wiring, that deliver electricity to final consumers. | D_ELECTRICITY_DISTRIBUTION |
| Electricity Purchases | This class consists of units mainly engaged in on selling electricity via power distribution systems operated by others. It also includes units mainly engaged in providing services to the electricity market which facilitate the matching of supply and demand for electricity. | D_ON_SELLING_ELECTRICITY_ELECTRICITY_MARKET_OPERATION |
| Electricity Transmission | This class consists of units mainly engaged in operating high voltage electricity transmission systems including lines and transformer stations. These units transmit or facilitate the transmission of electricity from the generating source to the low voltage electricity distribution system. | D_ELECTRICITY_TRANSMISSION |
| Fossil Fuel Electricity Generation | This class consists of units mainly engaged in the generation of electricity using mineral or fossil fuels (e.g. coal or coal derived products, mineral gases, mineral oil or mineral oil derived products) in internal combustion or combustion-turbine conventional steam processes. | D_FOSSIL_FUEL_ELECTRICITY_GENERATION |
| Gas Purchases | This class consists of units primarily engaged in the distribution of gas such as natural gas or liquefied petroleum gas through mains systems. | D_GAS_SUPPLY |
| Hydro-electricity Generation | This class consists of units mainly engaged in the generation of electricity using hydro-electric generation processes. Units that use pumped hydro storage generation processes are included. | D_HYDROELECTRICITY_GENERATION |
| Other Electricity Generation | This class consists of units mainly engaged in the generation of electricity using wind, solar, tidal, biomass not elsewhere classified and other methods of electricity generation not elsewhere classified. | D_OTHER_ELECTRICITY_GENERATION |
| Other Waste Collection Services | This class consists of units mainly engaged in the collection and haulage (except long distance) of domestic, commercial or industrial liquid waste and other waste types (except through sewerage systems). | D_WASTE_COLLECTION_SERVICES |
| Sewerage and Drainage Services | This class consists of units mainly engaged in operating sewerage or drainage systems or sewage treatment plants. | D_SEWERAGEDRAINAGE_SERVICES |
| Solid Waste Collection Services | This class consists of units mainly engaged in the collection and haulage (except long distance) of domestic, commercial or industrial solid waste (except through sewerage systems). This class also includes units who provide portable toilets, bins and other receptacles for hire to clients as part of a waste collection service. | D_SOLID_WASTE_COLLECTION_SERVICES |
| Waste Remediation and Materials Recovery Services | This class consists of units mainly engaged in the remediation and clean up of contaminated buildings and mine sites, mine reclamation activities, removal of hazardous material such as asbestos and lead paint and other toxic material abatement. This class also includes units mainly engaged in providing materials recovery and sorting services. | D_WASTE_REMEDIATIONMATERIALS_RECOVERY_SERVICES |
| Waste Treatment and Disposal Services | This class consists of units mainly engaged in the treatment or disposal of solid, liquid and other waste types (including hazardous). Also, included are units mainly engaged in operating landfills, combustors, incinerators, compost dumps and other treatment facilities (except sewage treatment facilities), including waste transfer stations. | D_WASTE_TREATMENT_DISPOSAL_REMEDIATION_SERVICES |
| Water Supply | This class consists of units mainly engaged in the bulk storage or distribution of water. Also included are units mainly engaged in the treatment of water prior to or during distribution in the water supply system. The water supply system may include pumping stations, aqueducts and/or distribution mains. | D_WATER_SUPPLY_SEWERAGE_DRAINAGE_SERVICES |
Manufacturing
| Name | Description | Code |
|---|---|---|
| Adhesive Manufacturing | This class consists of units mainly engaged in the manufacture of glues, adhesives and other bonding materials of an organic nature. | C_ADHESIVE_MANUFACTURING |
| Agricultural Machinery and Equipment Manufacturing | This class consists of units mainly engaged in manufacturing agricultural machinery or equipment, tractors for agricultural purposes (except crawler tractors), lawn mowers or specialised parts for such equipment. | C_AGRICULTURAL_MACHINERYEQUIPMENT_MANUFACTURING |
| Aircraft Manufacturing and Repair Services | This class consists of units mainly engaged in manufacturing or repairing aircraft, aircraft engines and frames, as well as specialist aircraft repair services not elsewhere classified. | C_AIRCRAFT_MANUFACTURINGREPAIR_SERVICES |
| Alumina Production | This class consists of units mainly engaged in refining bauxite to form alumina (aluminium oxide). | C_ALUMINA_PRODUCTION |
| Aluminium Rolling, Drawing, Extruding | This class consists of units mainly engaged in hot or cold rolling, drawing or extruding aluminium. Also included are units mainly engaged in manufacturing aluminium powders or flakes. | C_ALUMINIUM_ROLLING_DRAWING_EXTRUDING |
| Aluminium Smelting | This class consists of units mainly engaged in smelting alumina to produce aluminium, or recovering aluminium from scrap. The aluminium is cast into basic shapes or may be cast according to customer specifications. Also included in this class are units manufacturing aluminium alloys from primary aluminium smelted at the same unit. | C_ALUMINIUM_SMELTING |
| Architectural Aluminium Product Manufacturing | This class consists of units mainly engaged in manufacturing architectural aluminium products such as doors, railings, roofing and guttering, or aluminium framed windows, doors or shower screens (complete with glass). | C_ARCHITECTURAL_ALUMINIUM_PRODUCT_MANUFACTURING |
| Automotive Electrical Component Manufacturing | This class consists of units mainly engaged in manufacturing automotive electrical components, automotive air conditioners or instruments. | C_AUTOMOTIVE_ELECTRICAL_COMPONENT_MANUFACTURING |
| Bakery Product Manufacturing | This class consists of units mainly engaged in manufacturing and selling directly to consumers from the same premises, bread and other bakery products. | C_BAKERY_PRODUCT_MANUFACTURING |
| Basic Inorganic Chemical Manufacturing | This class consists of units mainly engaged in manufacturing basic inorganic chemicals, including dyes and pigments; chromium sulphate (used in leather tanning); acids; and salts. This class also includes units mainly engaged in manufacturing chlorine, sodium hydroxide and other alkali using electrochemical processes. | C_BASIC_INORGANIC_CHEMICAL_MANUFACTURING |
| Basic Organic Chemical Manufacturing | This class consists of units mainly engaged in manufacturing basic organic chemicals, including wood or gum chemicals (e.g. organic tanning extracts and charcoal briquettes); high grade activated charcoal and/or carbon black; organic dyes and pigments. This class also includes units mainly engaged in manufacturing organic acids and industrial alcohols such as ethanol, methanol, ethylene glycol and ether. | C_BASIC_CHEMICAL_MANUFACTURING |
| Beer Manufacturing | This class consists of units mainly engaged in manufacturing beer, ale, stout or porter. | C_BEER_MANUFACTURING |
| Biscuit Manufacturing (Factory based) | This class consists of units mainly engaged in manufacturing biscuits from either factory based premises or home. | C_BISCUIT_MANUFACTURING_FACTORY_BASED |
| Boatbuilding and Repair Services | This class consists of units mainly engaged in manufacturing or repairing vessels of under 50 tonnes displacement. | C_BOATBUILDINGREPAIR_SERVICES |
| Boiler, Tank and Other Heavy Gauge Metal Container Manufacturing | This class consists of units mainly engaged in manufacturing boilers, tanks and other metal containers from heavy gauge metals. | C_BOILER_TANKOTHER_HEAVY_GAUGE_METAL_CONTAINER_MANUFACTURING |
| Bread Manufacturing (Factory based) | This class consists of units mainly engaged in manufacturing leavened and unleavened bread from factory based premises. Units mainly engaged in manufacturing bread dough (either fresh or frozen), breadcrumbs, or baking bread from home are also included. | C_BREAD_MANUFACTURING_FACTORY_BASED |
| Cake and Pastry Manufacturing (Factory based) | This class consists of units mainly engaged in manufacturing cakes, pastries, pies or similar bakery products (including frozen bakery products) from either factory based premises or home. Also included are units mainly engaged in finishing cakes (such as adding icing or jam). | C_CAKEPASTRY_MANUFACTURING_FACTORY_BASED |
| Cement and Lime Manufacturing | This class consists of units mainly engaged in manufacturing portland, natural and other hydraulic cement from crushed limestone and clay/shale. Also included are units mainly engaged in manufacturing lime and lime products from calcareous materials. | C_CEMENT_LIME_PLASTER_CONCRETE_PRODUCT_MANUFACTURING |
| Cereal, Pasta and Baking Mix Manufacturing | This class consists of units mainly engaged in manufacturing prepared cereal foods (including oatmeal), fresh and dried pasta, and prepared baking mixes. | C_CEREAL_PASTABAKING_MIX_MANUFACTURING |
| Cheese and Other Dairy Product Manufacturing | This class consists of units mainly engaged either in manufacturing rennetted or cultured dairy products such as cheese or yoghurt, or in manufacturing other dairy products such as butter, milk powder and condensed or evaporated milk. | C_CHEESEOTHER_DAIRY_PRODUCT_MANUFACTURING |
| Cigarette and Tobacco Product Manufacturing | This class consists of units mainly engaged in manufacturing cigarettes, cigars, smoking or chewing tobacco, snuff or in redrying tobacco leaf. | C_CIGARETTE_TOBACCO_PRODUCT_MANUFACTURING |
| Clay Brick Manufacturing | This class consists of units mainly engaged in manufacturing clay bricks (except refractory bricks). | C_CLAY_BRICK_MANUFACTURING |
| Cleaning Compound Manufacturing | This class consists of units mainly engaged in manufacturing cleaning compounds, including toothpastes, soaps and other detergents, surface active agents, polishes and speciality cleaning preparations. | C_CLEANING_COMPOUND_TOILETRY_PREPARATION_MANUFACTURING |
| Clothing Manufacturing | This class consists of units mainly engaged in manufacturing clothing (except knitted clothing). Included are units manufacturing outerwear, underwear, sleepwear, infant clothing, headwear, fur or leather clothing and clothing accessories. This class also includes units mainly engaged in providing clothing trade services such as hem stitching, basque knitting or buttonholing. | C_CLOTHING_FOOTWEAR_MANUFACTURING |
| Communication Equipment Manufacturing | This class consists of units mainly engaged in manufacturing electronic and/or studio equipment for television or radio broadcasting; data transmission equipment, such as routers or modems; or telecommunication (including telephone) data communication, receiver or transceiver equipment. | C_COMMUNICATION_EQUIPMENT_MANUFACTURING |
| Computer and Electronic Office Equipment Manufacturing | This class consists of units mainly engaged in manufacturing computers, computer peripheral equipment or other electronic office equipment. | C_COMPUTER_ELECTRONIC_EQUIPMENT_MANUFACTURING |
| Concrete Product Manufacturing | This class consists of units mainly engaged in manufacturing concrete products. Included in this class are units manufacturing aerated and concrete composite products. | C_CONCRETE_PRODUCT_MANUFACTURING |
| Confectionery Manufacturing | This class consists of units mainly engaged in manufacturing confectionery, chocolate or cocoa products, with or without sugar. | C_SUGAR_CONFECTIONERY_MANUFACTURING |
| Copper, Silver, Lead and Zinc Smelting and Refining | This class consists of units mainly engaged in primary smelting or refining of copper, silver, lead or zinc, or in the recovery of these metals from waste or scrap. The metal is cast into ingots or other basic shapes. This class also includes by-production of sulphuric acid in conjunction with the smelting of these metals. | C_COPPER_SILVER_LEADZINC_SMELTINGREFINING |
| Corrugated Paperboard and Paperboard Container Manufacturing | This class consists of units mainly engaged in manufacturing corrugated paperboard containers, sheeting or solid paperboard containers. | C_CORRUGATED_PAPERBOARDPAPERBOARD_CONTAINER_MANUFACTURING |
| Cosmetic and Toiletry Preparation Manufacturing | This class consists of units mainly engaged in manufacturing cosmetic and toiletry preparations. | C_COSMETICTOILETRY_PREPARATION_MANUFACTURING |
| Cured Meat and Smallgoods Manufacturing | This class consists of units mainly engaged in manufacturing cured and preserved meats, such as bacon or ham, and in manufacturing smallgoods or prepared meat products not elsewhere classified. Units cure the meat by salting, drying, pickling or smoking. | C_CURED_MEATSMALLGOODS_MANUFACTURING |
| Cut and Sewn Textile Product Manufacturing | This class consists of units mainly engaged in manufacturing textile products (except apparel) from natural or synthetic fabric, primarily by cutting and sewing. Also included are units mainly engaged in manufacturing cut and sewn textile products from fabrics woven at the same unit. | C_CUTSEWN_TEXTILE_PRODUCT_MANUFACTURING |
| Electric Cable and Wire Manufacturing | This class consists of units mainly engaged in manufacturing cables, wires or strips capable of conducting electricity, including braided or insulated non-ferrous cables, wires or strips. Units mainly engaged in manufacturing optical fibre cables for data transmission, including telecommunications cables are also included. | C_ELECTRIC_CABLEWIRE_MANUFACTURING |
| Electric Lighting Equipment Manufacturing | This class consists of units mainly engaged in manufacturing light bulbs, tubes or fittings (except automotive) or electric signs. | C_ELECTRIC_LIGHTING_EQUIPMENT_MANUFACTURING |
| Explosives Manufacturing | This class consists of units mainly engaged in manufacturing explosives. | C_EXPLOSIVES_MANUFACTURING |
| Fertiliser / Pesticide Manufacturing | This class consists of units mainly engaged in manufacturing and mixing fertilisers. | C_FERTILISER_PESTICIDE_MANUFACTURING |
| Fixed Space Heating, Cooling and Ventilation Equipment Manufacturing | This class consists of units mainly engaged in manufacturing commercial or industrial fixed space heating, cooling and air conditioning equipment (except motor vehicle air conditioners) or specialised parts for such equipment. Also included are units mainly engaged in manufacturing commercial or industrial gas heating equipment, refrigerated display counter units or vending machines. | C_FIXED_SPACE_HEATING_COOLINGVENTILATION_EQUIPMENT_MANUFACTURING |
| Footwear Manufacturing | This class consists of units mainly engaged in manufacturing footwear or footwear components such as uppers and upper parts, and outer and inner soles and heels. | C_FOOTWEAR_MANUFACTURING |
| Fruit and Vegetable Processing | This class consists of units mainly engaged in manufacturing canned, bottled, preserved, quick frozen or dried fruit (except sun-dried) and vegetable products. Also included are units mainly engaged in manufacturing dehydrated vegetable products, soups, sauces, pickles and mixed meat and vegetable products. | C_FRUIT_VEGETABLE_PROCESSING |
| Glass and Glass Product Manufacturing | This class consists of units mainly engaged in manufacturing glass or glass products. | C_GLASS_GLASS_PRODUCT_MANUFACTURING |
| Grain Mill Product Manufacturing | This class consists of units mainly engaged in milling flour or meal intended for human consumption from grains, vegetables or plants. Processes include blending and cleaning the grain, treating it with heat and moisture and then passing it through a succession of rollers to produce a variety of flour grades, from coarsely to finely ground products. | C_GRAIN_MILL_CEREAL_PRODUCT_MANUFACTURING |
| Ice Cream Manufacturing | This class consists of units mainly engaged in manufacturing ice cream or frozen confectionery. | C_ICE_CREAM_MANUFACTURING |
| Industrial Gas Manufacturing | This class consists of units mainly engaged in manufacturing industrial organic and inorganic gas in compressed, liquid or solid forms. | C_INDUSTRIAL_GAS_MANUFACTURING |
| Iron and Steel Casting | This class consists of units mainly engaged in manufacturing finished iron and steel products by casting (also known as 'founding') molten ferrous metals in moulds. | C_IRONSTEEL_CASTING |
| Iron and Steel Forging | This class consists of units mainly engaged in manufacturing finished or semi-finished iron or steel products by forging (compressive force exerted through a die). | C_IRON_STEEL_FORGING |
| Iron Smelting and Steel Manufacturing | This class consists of units mainly engaged in smelting and/or refining iron ore or iron sands into basic iron products such as ingots, billets and slabs. Also included are units mainly engaged in manufacturing steel from iron alloyed with other elements (e.g. with carbon to produce carbon steel; with chromium to produce stainless steel); the conversion of basic iron and steel products (generally by hot or cold rolling) into primary shapes such as sheets, bars and rods; and recycling scrap ferrous metals. | C_BASIC_FERROUS_METAL_MANUFACTURING |
| Jewellery and Silverware Manufacturing | This class consists of units mainly engaged in manufacturing jewellery or silverware using precious or semi-precious metal and stones, and the cutting of such stones. This class also includes units mainly engaged in manufacturing custom-made or costume jewellery, trophies, badges or medals, or minting coins. | C_JEWELLERYSILVERWARE_MANUFACTURING |
| Knitted Product Manufacturing | This class consists of units mainly engaged in manufacturing knitted or crocheted fabrics or knitted clothing, including hosiery, cardigans, jackets, pullovers or similar garments. | C_KNITTED_PRODUCT_MANUFACTURING |
| Leather Tanning, Fur Dressing and Leather Product Manufacturing | This class consists of units mainly engaged in the production of fellmongered wool, pelt or slipe wool; and in tanning, currying, dressing, finishing, dyeing, embossing or japanning leather, animal skins or fur. Units mainly engaged in manufacturing products (except clothing and footwear) such as suitcases, handbags, wallets, saddlery or harnesses of leather or leather substitutes are also included. | C_LEATHER_TANNING_FUR_DRESSING_LEATHER_PRODUCT_MANUFACTURING |
| Lifting and Material Handling Equipment Manufacturing | This class consists of units mainly engaged in manufacturing forklift trucks, cranes, winches, hoists or hoisting equipment, conveyors or conveying systems, materials handling equipment not elsewhere classified, or specialised parts for such equipment. This class also includes units mainly engaged in manufacturing elevators, escalators or lifts, or in manufacturing tractors not elsewhere classified. | C_LIFTINGMATERIAL_HANDLING_EQUIPMENT_MANUFACTURING |
| Log Sawmilling | This class consists of units mainly engaged in manufacturing rough sawn timber, and boards. | C_LOG_SAWMILLING_TIMBER_DRESSING |
| Machine Tool and Parts Manufacturing | This class consists of units mainly engaged in manufacturing woodworking or metalworking machinery or equipment, or specialised parts for such equipment. Also included are units mainly engaged in manufacturing pneumatic or power operated hand tools, dies or die sets. | C_MACHINE_TOOLPARTS_MANUFACTURING |
| Mattress Manufacturing | This class consists of units mainly engaged in manufacturing mattresses, including rubber or latex. | C_MATTRESS_MANUFACTURING |
| Meat Processing | This class consists of units mainly engaged in slaughtering animals (except poultry), boning, freezing, preserving or packing meat (except poultry) or canning meat (except poultry, seafood, bacon, ham and corned meat). Units mainly engaged in manufacturing meat from abattoir by-products (except from products of poultry slaughtering) and rendering lard or tallow are also included. | C_MEAT_MEAT_PRODUCT_MANUFACTURING |
| Medical and Surgical Equipment Manufacturing | This class consists of units mainly engaged in manufacturing medical, surgical or dental equipment, including dentures. | C_MEDICALSURGICAL_EQUIPMENT_MANUFACTURING |
| Metal Coating and Finishing | This class consists of units mainly engaged in engraving, polishing, heat treating, plating, galvanising, anodising, colouring, plastic dipping, ceramic or other coating or finishing of client supplied metals or metal products. This class also includes units mainly engaged in metal coating of non-metal products not elsewhere classified. | C_METAL_COATINGFINISHING |
| Metal Furniture Manufacturing | This class consists of units mainly engaged in manufacturing furniture, storage structures, shelving, or parts of furniture predominantly of metal, including sheet metal, tubular metal or other forms of metal. | C_METAL_FURNITURE_MANUFACTURING |
| Metal Roof and Guttering Manufacturing (except Aluminium) | This class consists of units mainly engaged in manufacturing metal roofing components, including guttering, from sheet metal other than aluminium. | C_METAL_ROOFGUTTERING_MANUFACTURING_EXCEPT_ALUMINIUM |
| Milk and Cream Processing | This class consists of units mainly engaged in processing raw milk. Processes include pasteurisation of milk and separation to produce milk and cream with varying fat content. | C_DAIRY_PRODUCT_MANUFACTURING |
| Mining and Construction Machinery Manufacturing | This class consists of units mainly engaged in manufacturing construction, earthmoving or mining machinery and equipment, or specialised parts for such equipment. Also included are units mainly engaged in manufacturing crawler tractors and tractors for construction or earthmoving purposes. | C_MININGCONSTRUCTION_MACHINERY_MANUFACTURING |
| Motor Vehicle Body and Trailer Manufacturing | This class consists of units mainly engaged in manufacturing motor vehicle bodies (including buses and trucks), caravans and trailers, and in vehicle modifications involving permanent changes to bodywork using an existing engine and chassis. | C_MOTOR_VEHICLE_BODYTRAILER_MANUFACTURING |
| Motor Vehicle Manufacturing | This class consists of units mainly engaged in manufacturing motor vehicles or motor vehicle engines. | C_MOTOR_VEHICLE_MANUFACTURING |
| Natural Rubber Product Manufacturing | This class consists of units mainly engaged in manufacturing products made solely of natural rubber. | C_NATURAL_RUBBER_PRODUCT_MANUFACTURING |
| Natural Textile Manufacturing | This class consists of units mainly engaged in spinning yarns or weaving fabrics wholly or predominantly made of natural fibres such as cotton or wool. Also included are units mainly engaged in manufacturing yarns or woven fabrics wholly or predominantly made from flax or silk. | C_NATURAL_TEXTILE_MANUFACTURING |
| Non-Ferrous Metal Casting | This class consists of units mainly engaged in manufacturing finished non-ferrous metal products by casting molten non-ferrous metals in moulds. Also included in this class are units mainly engaged in cleaning and finishing cast non-ferrous products. | C_NONFERROUS_METAL_CASTING |
| Nut, Bolt, Screw and Rivet Manufacturing | This class consists of units mainly engaged in manufacturing metal nuts, bolts, screws, rivets, fasteners, metal washers or other precision turned metal items. | C_NUT_BOLT_SCREWRIVET_MANUFACTURING |
| Oil and Fat Manufacturing | This class consists of units mainly engaged in manufacturing crude vegetable or marine animal oil, fat, cake or meal, margarine, compound cooking oil or fat, blended table or salad oil, or refined or hydrogenated oil or fat not elsewhere classified. Units mainly engaged in manufacturing refined animal oil are also included in this class. | C_OIL_FAT_MANUFACTURING |
| Other Basic Chemical Product Manufacturing | This class consists of units mainly engaged in manufacturing chemical products not elsewhere classified. | C_OTHER_BASIC_CHEMICAL_PRODUCT_MANUFACTURING |
| Other Basic Non-Ferrous Metal Manufacturing | This class consists of units mainly engaged in primary smelting, secondary smelting and refining of other non-ferrous metals, or in the recovery of such metals from drosses, ashes, scrap or other waste material. The metal is cast into ingots or other basic shapes. This class also includes units mainly engaged in manufacturing non-ferrous metal powders or flakes of molybdenum, tantalum or tungsten. | C_BASIC_NON_FERROUS_METAL_MANUFACTURING |
| Other Basic Non-Ferrous Metal Product Manufacturing | This class consists of units mainly engaged in hot or cold rolling, drawing or extruding non-ferrous metal. Also included are units mainly engaged in manufacturing non-ferrous metal powders or flakes not elsewhere classified. | C_OTHER_BASIC_NONFERROUS_METAL_PRODUCT_MANUFACTURING |
| Other Basic Polymer Manufacturing | This class consists of units mainly engaged in manufacturing other basic polymers (except synthetic resins and synthetic rubbers). Included in this class are units mainly engaged in manufacturing cellulose (e.g. rayon and acetate) and non-cellulose (e.g. nylon, polyolefin and polyester) fibres and filaments. | C_BASIC_POLYMER_MANUFACTURING |
| Other Ceramic Product Manufacturing | This class consists of units mainly engaged in manufacturing ceramic products not elsewhere classified. This includes shaping and kiln firing clay-based non-metallic minerals to produce ceramic products, including refractory (high temperature) clay, porcelain or vitreous china. | C_CERAMIC_PRODUCT_MANUFACTURING |
| Other Converted Paper Product Manufacturing | This class consists of units mainly engaged in manufacturing paper products not elsewhere classified. | C_CONVERTED_PAPER_PRODUCT_MANUFACTURING |
| Other Domestic Appliance Manufacturing | This class consists of units mainly engaged in manufacturing electric, electronic or gas domestic appliances not elsewhere classified. | C_DOMESTIC_APPLIANCE_MANUFACTURING |
| Other Electrical Equipment Manufacturing | This class consists of units mainly engaged in manufacturing batteries, electric motors, generators, electricity transmission or distribution equipment, switchgear, switchboards, transformers or other electrical machinery, equipment, supplies or components not elsewhere classified. | C_ELECTRICAL_EQUIPMENT_MANUFACTURING |
| Other Electronic Equipment Manufacturing | This class consists of units mainly engaged in manufacturing audio or visual receiving sets, sound reproducing and/or recording equipment, radio receiving sets (except radio transceivers or radio telegraphic or telephone receivers), television receiving sets, headphones, electronic equipment or components not elsewhere classified. | C_OTHER_ELECTRONIC_EQUIPMENT_MANUFACTURING |
| Other Fabricated Metal Product Manufacturing | This class consists of units mainly engaged in manufacturing hand tools (except of wood, pneumatic or power operated), general hardware and other fabricated metal products not elsewhere classified. | C_OTHER_FABRICATED_METAL_PRODUCT_MANUFACTURING |
| Other Food Product Manufacturing | This class consists of units mainly engaged in manufacturing other food products not elsewhere classified. Included in this class are units mainly engaged in manufacturing coffee and tea, food flavourings, seasonings and colourings, frozen pre-prepared meals and health supplements. | C_OTHER_FOOD_PRODUCT_MANUFACTURING |
| Other Furniture Manufacturing | This class consists of units mainly engaged in manufacturing furniture or parts of furniture from materials not elsewhere classified such as cane, bamboo or rattan. | C_FURNITURE_MANUFACTURING |
| Other Machinery and Equipment Manufacturing | This class consists of units mainly engaged in manufacturing machinery and equipment or parts for such equipment not elsewhere classified. | C_OTHER_MACHINERY_EQUIPMENT_MANUFACTURING |
| Other Manufacturing | This class consists of units mainly engaged in manufacturing products not elsewhere classified, including musical instruments, umbrellas, brooms, brushes and writing and marking equipment. | C_OTHER_MANUFACTURING |
| Other Metal Container Manufacturing | This class consists of units mainly engaged in manufacturing metal containers not elsewhere classified. | C_METAL_CONTAINER_MANUFACTURING |
| Other Motor Vehicle Parts Manufacturing | This class consists of units mainly engaged in manufacturing motor vehicle parts not elsewhere classified. This class also includes factory engine reconditioning on a changeover basis. | C_MOTOR_VEHICLE_MOTOR_VEHICLE_PART_MANUFACTURING |
| Other Non-Metallic Mineral Product Manufacturing | This class consists of units mainly engaged in manufacturing abrasives, lightweight aggregates and other expanded non-metallic mineral, or non-metallic mineral products not elsewhere classified. This class also includes the manufacture of synthetic abrasives. | C_OTHER_NON_METALLIC_MINERAL_PRODUCT_MANUFACTURING |
| Other Petroleum and Coal Product Manufacturing | This class consists of units mainly engaged in further refining heavy and light oil components into petroleum and coal products not elsewhere classified, using oil and grease base stocks, as well as synthetic organic compound base stocks. This class also includes units mainly engaged in distilling coal tars and/or manufacturing cyclic organic hydrocarbon intermediate compounds from refined petroleum or natural gas. | C_PETROLEUM_COAL_PRODUCT_MANUFACTURING |
| Other Polymer Product Manufacturing | This class consists of units mainly engaged in manufacturing polymer composite products such as fibreglass products and resilient floor coverings, as well as other polymer products not elsewhere classified. | C_POLYMER_PRODUCT_MANUFACTURING |
| Other Professional and Scientific Equipment Manufacturing | This class consists of units mainly engaged in manufacturing navigational, measuring or other professional and scientific equipment not elsewhere classified such as control or meteorological or surveying equipment or instruments, or specialised parts for such equipment. | C_PROFESSIONAL_SCIENTIFIC_EQUIPMENT_MANUFACTURING |
| Other Sheet Metal Product Manufacturing | This class consists of units mainly engaged in manufacturing other sheet metal products not elsewhere classified such as pressed or spun metal holloware, air ducts and bottle closures. | C_SHEET_METAL_PRODUCT_MANUFACTURING_EXCEPT_METAL_STRUCTURAL_CONTAINER_PRODUCTS |
| Other Specialised Machinery and Equipment Manufacturing | This class consists of units mainly engaged in manufacturing specialised machinery and equipment not elsewhere classified or parts for such equipment not elsewhere classified. | C_SPECIALISED_MACHINERY_EQUIPMENT_MANUFACTURING |
| Other Structural Metal Product Manufacturing | This class consists of units mainly engaged in manufacturing architectural steel, wrought iron or other metal (except aluminium) products such as window frames, doors, stairs or staircases, railings, gates, balustrades or ornamental partitions. | C_STRUCTURAL_METAL_PRODUCT_MANUFACTURING |
| Other Transport Equipment Manufacturing | This class consists of units mainly engaged in manufacturing bicycles, motorcycles, hovercrafts and other transport equipment not elsewhere classified (including unusual terrain vehicles). | C_OTHER_TRANSPORT_EQUIPMENT_MANUFACTURING |
| Other Wood Product Manufacturing | This class consists of units mainly engaged in manufacturing wood products not elsewhere classified, including wicker ware, cork, bamboo or cane products (excluding furniture). | C_OTHER_WOOD_PRODUCT_MANUFACTURING |
| Paint and Coatings Manufacturing | This class consists of units mainly engaged in mixing pigments, solvents and binders into paints and coatings. This class also includes manufacturing allied paint products (e.g. putties, caulking compounds, paint and varnish removers) and rubbing compounds. This class also includes units mainly engaged in manufacturing inks and toners. | C_PAINTCOATINGS_MANUFACTURING |
| Paper Bag Manufacturing | This class consists of units mainly engaged in manufacturing paper bags (including multiwall bags of paper). | C_PAPER_BAG_MANUFACTURING |
| Paper Stationery Manufacturing | This class consists of units mainly engaged in manufacturing paper stationery products, including paper products used for writing, filing and similar applications. | C_PAPER_STATIONERY_MANUFACTURING |
| Petroleum Refining and Petroleum Fuel Manufacturing | This class consists of units mainly engaged in refining heavy and light component crude oil, manufacturing and/or blending materials into petroleum fuels, and manufacturing fuels from the liquefication of petroleum gases. | C_PETROLEUM_REFININGPETROLEUM_FUEL_MANUFACTURING |
| Pharmaceutical and Medicinal Product Manufacturing | This class consists of units mainly engaged in manufacturing pharmaceutical and medicinal products for human use from both natural (plants) and synthetic sources (chemicals). This class also consists of units mainly engaged in manufacturing diagnostic substances for antibodies, antigens and chemical/diagnostic testing agents. | C_PHARMACEUTICAL_MEDICINAL_PRODUCT_MANUFACTURING |
| Photographic Chemical Product Manufacturing | This class consists of units mainly engaged in manufacturing photographic sensitised film, paper, cloth, plates and chemicals. | C_PHOTOGRAPHIC_CHEMICAL_PRODUCT_MANUFACTURING |
| Photographic, Optical and Ophthalmic Equipment Manufacturing | This class consists of units mainly engaged in manufacturing photographic equipment (except sensitised photographic film, paper, plates or chemicals), optical instruments or equipment, or ophthalmic equipment. Also included are units mainly engaged in grinding optical lenses. | C_PHOTOGRAPHIC_OPTICALOPHTHALMIC_EQUIPMENT_MANUFACTURING |
| Plaster Product Manufacturing | This class consists of units mainly engaged in manufacturing gypsum-based plaster, plasterboard or other plaster products. | C_PLASTER_PRODUCT_MANUFACTURING |
| Polymer Film and Sheet Packaging Material Manufacturing | This class consists of units mainly engaged in manufacturing unsupported polymer film or polymer sheet into packaging materials. This includes bubble packaging, bags, coatings or laminates in a variety of forms. | C_POLYMER_FILMSHEET_PACKAGING_MATERIAL_MANUFACTURING |
| Polymer Foam Product Manufacturing | This class consists of units mainly engaged in manufacturing polymer foam products. Also included in this class are units mainly engaged in manufacturing polymer filler products used to fill cavities in walls, as well as insulation and cushioning materials for swimming pools and spas, and for marine flotation. | C_POLYMER_FOAM_PRODUCT_MANUFACTURING |
| Potato, Corn and Other Crisp Manufacturing | This class consists of units mainly engaged in manufacturing potato crisps, corn chips and other crisps. | C_POTATO_CORNOTHER_CRISP_MANUFACTURING |
| Poultry Processing | This class consists of units mainly engaged in slaughtering and dressing birds (including poultry and game birds) and/or preparing and processing, boning, chilling, freezing or packaging (including canning) the whole or selected parts of bird carcasses. | C_POULTRY_PROCESSING |
| Prefabricated Metal Building Manufacturing | This class consists of units mainly engaged in manufacturing prefabricated metal buildings. | C_PREFABRICATED_METAL_BUILDING_MANUFACTURING |
| Prefabricated Wooden Building Manufacturing | This class consists of units mainly engaged in manufacturing wooden prefabricated buildings. | C_PREFABRICATED_WOODEN_BUILDING_MANUFACTURING |
| Prepared Animal and Bird Feed Manufacturing | This class consists of units mainly engaged in manufacturing prepared animal or bird feed, including cereal meal, grain offal or crushed grain for use as animal fodder (from whole grain, except from rice or rye). Units may manufacture canned, chilled or dried animal or bird feed or treats, including pet milk. | C_PREPARED_ANIMALBIRD_FEED_MANUFACTURING |
| Printing | This class consists of units mainly engaged in printing and/or providing reprographic services. Printing methods may include off-set lithographic, reprographic, digital, relief and screen printing. Units may print onto a variety of materials, including paper, plastic and metal. Also included are units mainly engaged in screen printing on wearing apparel. | C_PRINTING |
| Printing Support Services | This class consists of units mainly engaged in providing printing support services such as pre-press (e.g. typesetting, colour separation or platemaking), post-press or finishing (e.g. laminating, embossing or book binding) services. | C_PRINTING_PRINTING_SUPPORT_SERVICES |
| Pulp, Paper and Paperboard Manufacturing | This class consists of units mainly engaged in manufacturing wood pulp (chemical or mechanical), paper or paperboard. It includes the manufacture of bulk paper from any fibre (including used paper) and the production of pulp from used paper. | C_PULP_PAPER_PAPERBOARD_MANUFACTURING |
| Pumps and Compressor Manufacturing | This class consists of units mainly engaged in manufacturing air or gas compressors, pumps or pumping machinery (except refrigeration or air conditioning compressors or parts). | C_PUMP_COMPRESSOR_HEATING_VENTILATION_EQUIPMENT_MANUFACTURING |
| Railway Rolling Stock Manufacturing and Repair Services | This class consists of units mainly engaged in manufacturing or repairing railway locomotives or other rolling stock. | C_RAILWAY_ROLLING_STOCK_MANUFACTURINGREPAIR_SERVICES |
| Ready-Mixed Concrete Manufacturing | This class consists of units mainly engaged in manufacturing ready-mixed concrete or mortar, dry mix concrete and concrete slurry. | C_READYMIXED_CONCRETE_MANUFACTURING |
| Reconstituted Wood Product Manufacturing | This class consists of units mainly engaged in manufacturing wood boards and sheets from reconstituted wood fibres such as wood chips, sawdust, wood shavings, slabwood or off-cuts. Also included are units that manufacture laminations of timber and non-timber materials (including decorative plastic laminates on boards or other substrates). | C_RECONSTITUTED_WOOD_PRODUCT_MANUFACTURING |
| Reproduction of Recorded Media | This class consists of units mainly engaged in the reproduction of pre-recorded audio, video, software and other data on electronic, optical and magnetic media. | C_REPRODUCTION_OF_RECORDED_MEDIA |
| Rigid and Semi-Rigid Polymer Product Manufacturing | This class consists of units mainly engaged in manufacturing rigid or semi-rigid polymer products. | C_RIGIDSEMIRIGID_POLYMER_PRODUCT_MANUFACTURING |
| Rope, Cordage and Twine Manufacturing | This class consists of units mainly engaged in manufacturing rope, cordage, twine, net or related products from natural or synthetic fibres. | C_ROPE_CORDAGETWINE_MANUFACTURING |
| Sanitary Paper Product Manufacturing | This class consists of units mainly engaged in manufacturing sanitary paper-based products from paper or cellulose wadding. | C_SANITARY_PAPER_PRODUCT_MANUFACTURING |
| Seafood Processing | This class consists of units mainly engaged in processing fish or other seafoods. Processes include skinning or shelling, grading, filleting, boning, crumbing, battering and freezing of the seafood. This class also includes units mainly engaged in operating vessels which gather and process fish or other seafoods. | C_SEAFOOD_PROCESSING |
| Shipbuilding and Repair Services | This class consists of units mainly engaged in manufacturing or repairing vessels of 50 tonnes and over displacement, submarines or major components for ships and submarines not elsewhere classified. | C_SHIPBUILDINGREPAIR_SERVICES |
| Soft Drink, Cordial and Syrup Manufacturing | This class consists of units mainly engaged in manufacturing aerated or carbonated soft drinks, mineral or purified waters, fruit drinks (less than 100 percent pure juice), concentrated cordials, syrups or non-alcoholic brewed beer or cider. | C_SOFT_DRINK_CORDIALSYRUP_MANUFACTURING |
| Spirit Manufacturing | This class consists of units mainly engaged in the fermentation, distillation or blending of fortified spirits for human consumption. | C_SPIRIT_MANUFACTURING |
| Spring and Wire Product Manufacturing | This class consists of units mainly engaged in manufacturing wire or wire products, cable, wire netting, nails or rolled steel fence posts. | C_SPRINGWIRE_PRODUCT_MANUFACTURING |
| Steel Pipe and Tube Manufacturing | This class consists of units mainly engaged in manufacturing seamless or welded steel pipes or tubes, or ferrous metal pipe or tube fittings (except cast or forged). | C_STEEL_PIPETUBE_MANUFACTURING |
| Structural Steel Fabricating | This class consists of units mainly engaged in fabricating structural steel components of buildings or other structures. | C_STRUCTURAL_STEEL_FABRICATING |
| Sugar Manufacturing | This class consists of units mainly engaged in manufacturing raw or refined sugar or molasses from sugar cane, raw cane sugar or sugar beet. | C_SUGAR_MANUFACTURING |
| Synthetic Fibre Textile Manufacturing | This class consists of units mainly engaged in spinning yarns or weaving fabrics wholly or predominately made of synthetic fibres. | C_SYNTHETIC_FIBRE_TEXTILE_MANUFACTURING |
| Synthetic Resin and Synthetic Rubber Manufacturing | This class consists of units mainly engaged in the manufacture of synthetic resins, non-vulcanisable elastomers and mixing and blending of resins and polymeric materials. This class also includes units mainly engaged in manufacturing synthetic rubbers and blends. | C_SYNTHETIC_RESINSYNTHETIC_RUBBER_MANUFACTURING |
| Textile Finishing and Other Textile Product Manufacturing | This class consists of units mainly engaged in finishing textile products, using processes such as automated embroidery, bleaching, dyeing, printing (except screen printing) or pleating on a fee or commission basis. This class also includes units mainly engaged in manufacturing felt, felt products (except clothing) or other textile products not elsewhere classified. | C_TEXTILE_PRODUCT_MANUFACTURING |
| Textile Floor Covering Manufacturing | This class consists of units mainly engaged in manufacturing carpets, rugs or other textile floor coverings from natural or synthetic fibres, using weaving and tufting processes. This class also includes units mainly engaged in manufacturing mats or matting of jute or twisted rags. | C_TEXTILE_FLOOR_COVERING_MANUFACTURING |
| Timber Resawing and Dressing | This class consists of units mainly engaged in resawing or dressing timber, timber boards and mouldings. Dressing timber includes seasoning (kiln or air drying) or chemical preservation. | C_TIMBER_RESAWINGDRESSING |
| Toy, Sporting and Recreational Product Manufacturing | This class consists of units mainly engaged in manufacturing toys made from all materials except fur or leather and sporting or recreational products (except vehicles, clothing and footwear). | C_TOY_SPORTINGRECREATIONAL_PRODUCT_MANUFACTURING |
| Tyre Manufacturing | This class consists of units mainly engaged in manufacturing tyres from synthetic polymers and/or natural rubber, tyre repair materials and inner tubes. This class also includes units mainly engaged in manufacturing retread or rebuilt tyres using both natural and synthetic rubber. | C_TYRE_MANUFACTURING |
| Veneer and Plywood Manufacturing | This class consists of units mainly engaged in manufacturing veneers and plywood. | C_VENEERPLYWOOD_MANUFACTURING |
| Whiteware Appliance Manufacturing | This class consists of units mainly engaged in manufacturing domestic electric, electronic or gas whiteware appliances. Whiteware includes domestic cooking, refrigeration, freezing or washing appliances. Also included are units mainly engaged in manufacturing food waste disposal units or barbecues. | C_WHITEWARE_APPLIANCE_MANUFACTURING |
| Wine and Other Alcoholic Beverage Manufacturing | This class consists of units mainly engaged in manufacturing or blending wine, fermented cider or wine vinegar, or alcoholic beverages not elsewhere classified. | C_BEVERAGE_MANUFACTURING |
| Wood Chipping | This class consists of units mainly engaged in manufacturing softwood or hardwood wood chips. | C_WOOD_CHIPPING |
| Wooden Furniture and Upholstered Seat Manufacturing | This class consists of units mainly engaged in manufacturing furniture of wood or predominantly of wood (except custom-made built-in furniture), complete upholstered seating with wooden or metal frames (including seats convertible into beds) or in upholstering wooden furniture. This class also includes units mainly engaged in manufacturing upholstered seats with frames of any material for transport equipment. | C_WOODEN_FURNITUREUPHOLSTERED_SEAT_MANUFACTURING |
| Wooden Structural Fitting and Component Manufacturing | This class consists of units mainly engaged in manufacturing wooden structural fittings and components such as roof trusses, doors, wood-framed doors, wall and window frames, shop fronts and joinery (including kitchen fittings) for buildings. | C_WOODEN_STRUCTURAL_FITTINGCOMPONENT_MANUFACTURING |
| Wool Scouring | This class consists of units mainly engaged in scouring, carbonising, carding or combing of wool or in manufacturing unspun wool tops. | C_WOOL_SCOURING |
Construction
| Name | Description | Code |
|---|---|---|
| Air Conditioning and Heating Services | This class consists of units mainly engaged in the installation of heating equipment, refrigeration equipment, air conditioning equipment, or in the installation of air conditioning duct work. | E_AIR_CONDITIONINGHEATING_SERVICES |
| Bricklaying Services | This class consists of units mainly engaged in bricklaying or concrete block laying. | E_BRICKLAYING_SERVICES |
| Carpentry Services | This class consists of units mainly engaged in carpentry work or the fixing of wooden formwork on construction projects. | E_CARPENTRY_SERVICES |
| Concreting Services | This class consists of units mainly engaged in concreting work, concrete pouring or other concrete work on construction projects. | E_CONCRETING_SERVICES |
| Electrical Services | This class consists of units mainly engaged in the installation of electrical wiring or fittings in buildings or other construction projects. Electrical work arising from the installation of appliances is included in this class. | E_ELECTRICAL_SERVICES |
| Fire and Security Alarm Installation Services | This class consists of units mainly engaged in the installation of fire protection, detection and control systems, and in installing security systems. | E_FIRESECURITY_ALARM_INSTALLATION_SERVICES |
| Glazing Services | This class consists of units mainly engaged in glazing, including glass installation and repair work. | E_GLAZING_SERVICES |
| Hire of Construction Machinery with Operator | This class consists of units mainly engaged in hiring construction machinery, plant or equipment with operator(s). | E_HIRE_OF_CONSTRUCTION_MACHINERY_WITH_OPERATOR |
| House Construction | This class consists of units mainly engaged in the construction of houses (except semi-detached houses) or in carrying out alterations, additions or renovations to houses, or in organising or managing these activities. | E_HOUSE_CONSTRUCTION |
| Land Development and Subdivision | This class consists of units primarily engaged in subdividing land into lots and servicing land (such as excavation work for the installation of roads and utility lines), for subsequent sale. | E_LAND_DEVELOPMENTSUBDIVISION |
| Landscape Construction Services | This class consists of units mainly engaged in constructing landscapes, including landforming and the provision of retaining walls and paths, decks, fences, ponds and similar structures. Units also engaged in garden planting or installation of sprinkler/drainage systems in conjunction with constructing landscapes are included. | E_LANDSCAPE_CONSTRUCTION_SERVICES |
| Non-Residential Building Construction | This class consists of units mainly engaged in the construction of non-residential buildings such as hotels, motels, hostels, hospitals, prisons or other buildings, in carrying out alterations, additions or renovation to such buildings, or in organising or managing these activities. | E_NON_RESIDENTIAL_BUILDING_CONSTRUCTION |
| Other Building Installation Services & Trades | This class consists of units mainly engaged in building installation services not elsewhere classified. | E_BUILDING_INSTALLATION_SERVICES_TRADESPEOPLE |
| Other Construction Services | This class consists of units mainly engaged in construction services not elsewhere classified. | E_OTHER_CONSTRUCTION_SERVICES |
| Other Heavy and Civil Engineering Construction | This class consists of units mainly engaged in the construction of railway permanent way, dams, irrigation systems, harbour or river works, water or gas supply systems, oil refineries (except buildings), pipelines or construction projects not elsewhere classified, in the on-site assembly of furnaces or heavy electrical machinery from prefabricated components, or in the general repair of such structures, machinery or equipment, or in organising or managing these activities. | E_HEAVY_CIVIL_ENGINEERING_CONSTRUCTION |
| Other Residential Building Construction | This class consists of units mainly engaged in the construction of residential buildings (except freestanding houses) or in carrying out alterations, additions or renovations to such buildings or in organising or managing these activities. | E_RESIDENTIAL_BUILDING_CONSTRUCTION |
| Painting and Decorating Services | This class consists of units mainly engaged in painting, decorating or wallpapering houses or other structures. | E_PAINTINGDECORATING_SERVICES |
| Plastering and Ceiling Services | This class consists of units mainly engaged in plastering, plaster fixing or finishing. | E_PLASTERINGCEILING_SERVICES |
| Plumbing Services | This class consists of units mainly engaged in plumbing or drainage (except sewerage or stormwater drainage systems construction). Also included are units mainly engaged in septic tank and other plumbing installation and repair. | E_PLUMBING_SERVICES |
| Road and Bridge Construction | This class consists of units mainly engaged in the construction or general repair of roads, bridges, aerodrome runways or parking lots, or in organising or managing these activities. | E_ROADBRIDGE_CONSTRUCTION |
| Roofing Services | This class consists of units mainly engaged in roof tiling, metal roof fixing and the application of roof coatings. | E_ROOFING_SERVICES |
| Site Preparation Services | This class consists of units mainly engaged in earthmoving work such as levelling of construction sites, excavation of foundations, trench digging or removal of overburden. | E_L_DEVELOPMENT_SITE_PREPARATION_SERVICES |
| Structural Steel Erection Services | This class consists of units mainly engaged in the erection (including on-site fabrication) of metal silos, storage tanks or structural steel components for buildings or other structures such as bridges, overhead cranes or electricity transmission towers. | E_BUILDING_STRUCTURE_SERVICES |
| Tiling and Carpeting Services | This class consists of units mainly engaged in laying carpet, or setting wall or floor tiles. | E_TILINGCARPETING_SERVICES |
Wholesale Trade
| Name | Description | Code |
|---|---|---|
| Agricultural and Construction Machinery Wholesaling | This class consists of units mainly engaged in wholesaling agricultural machinery, agricultural implements, earth-moving or other construction machinery or equipment or parts for such equipment. | F_AGRICULTURALCONSTRUCTION_MACHINERY_WHOLESALING |
| Book and Magazine Wholesaling | This class consists of units mainly engaged in wholesaling books, periodicals and magazines. | F_BOOKMAGAZINE_WHOLESALING |
| Car Wholesaling | This class consists of units mainly engaged in wholesaling new and used motor cars. | F_CAR_WHOLESALING |
| Cereal Grain Wholesaling | This class consists of units mainly engaged in wholesaling wheat or other cereal grains. | F_CEREAL_GRAIN_WHOLESALING |
| Clothing and Footwear Wholesaling | This class consists of units mainly engaged in wholesaling clothing or footwear. | F_TEXTILE_CLOTHING_FOOTWEAR_WHOLESALING |
| Commercial Vehicle Wholesaling | This class consists of units mainly engaged in wholesaling new or used commercial motor vehicles. | F_COMMERCIAL_VEHICLE_WHOLESALING |
| Commission-Based Wholesaling | This class consists of units mainly engaged in the purchase and/or sale of goods or through the provision of sales services to businesses on behalf of one or more principals on a fee or commission basis. These activities include units who arrange the sale of goods on behalf of a principal, but do not take title to the goods. | F_COMMISSION_BASED_WHOLESALING |
| Computer and Computer Peripheral Wholesaling | This class consists of units mainly engaged in wholesaling computers or computer peripheral equipment. | F_COMPUTERCOMPUTER_PERIPHERAL_WHOLESALING |
| Dairy Produce Wholesaling | This class consists of units mainly engaged in wholesaling dairy produce, ice cream and other frozen desserts. | F_DAIRY_PRODUCE_WHOLESALING |
| Fish and Seafood Wholesaling | This class consists of units mainly engaged in wholesaling fresh or frozen fish or other seafood (except canned). | F_FISHSEAFOOD_WHOLESALING |
| Fruit and Vegetable Wholesaling | This class consists of units (including wholesaling units of marketing authorities) mainly engaged in wholesaling fresh fruit or vegetables. | F_FRUITVEGETABLE_WHOLESALING |
| Furniture and Floor Covering Wholesaling | This class consists of units mainly engaged in wholesaling furniture or floor coverings (except ceramic floor tiles). | F_FURNITURE_FLOOR_COVERING_OTHER_GOODS_WHOLESALING |
| General Line Grocery Wholesaling | This class consists of units mainly engaged in wholesaling a wide range or general line of groceries encompassing a number of grocery types throughout this subdivision. | F_GENERAL_LINE_GROCERY_WHOLESALING |
| Industrial and Agricultural Chemical Wholesaling | This class consists of units mainly engaged in wholesaling industrial or agricultural chemicals or chemical products, including waste or scrap. | F_INDUSTRIALAGRICULTURAL_CHEMICAL_WHOLESALING |
| Industrial Gas Wholesaling | This class consists of units mainly engaged in wholesaling industrial or agricultural chemicals or chemical products, including waste or scrap. | F_INDUSTRIAL_GAS_WHOLESALING |
| Jewellery and Watch Wholesaling | This class consists of units mainly engaged in wholesaling watches or clocks (including parts), jewellery, precious stones or precious metals. | F_JEWELLERYWATCH_WHOLESALING |
| Kitchen and Diningware Wholesaling | This class consists of units mainly engaged in wholesaling china, glassware, crockery and other kitchen and dining ware. | F_KITCHENDININGWARE_WHOLESALING |
| Liquor and Tobacco Product Wholesaling | This class consists of units mainly engaged in wholesaling beer, wine or spirits; or in wholesaling cigarettes, cigars or other tobacco products (except leaf tobacco). | F_LIQUORTOBACCO_PRODUCT_WHOLESALING |
| Meat, Poultry and Smallgoods Wholesaling | This class consists of units mainly engaged in wholesaling fresh or frozen meat, bacon, ham, smallgoods, poultry or rabbit meat. | F_MEAT_POULTRYSMALLGOODS_WHOLESALING |
| Metal and Mineral Wholesaling | This class consists of units mainly engaged in wholesaling pig iron, ingot steel or semi-fabricated products of iron or steel such as sheet, strip, bars, rods, sections, structural steel or tubes; wholesaling minerals (including coal or coke) not elsewhere classified; or wholesaling metal waste or scrap. | F_MINERAL_METAL_CHEMICAL_WHOLESALING |
| Motor Vehicle Dismantling and Used Parts Wholesaling | This class consists of units mainly engaged in dismantling motor vehicles or motorcycles, or wholesaling used parts for motor vehicles and motorcycles. | F_MOTOR_VEHICLE_DISMANTLINGUSED_PARTS_WHOLESALING |
| Motor Vehicle Parts Wholesaling | This class consists of units mainly engaged in wholesaling new parts or accessories for motor vehicles and motorcycles. | F_MOTOR_VEHICLE_MOTOR_VEHICLE_PARTS_WHOLESALING |
| Other Agricultural Product Wholesaling | This class consists of units mainly engaged in wholesaling skins, hides or tallow, stock feed and other agricultural products not elsewhere classified. | F_AGRICULTURAL_PRODUCT_WHOLESALING |
| Other Electrical and Electronic Goods Wholesaling | This class consists of units mainly engaged in wholesaling electrical or electronic goods not elsewhere classified. | F_OTHER_ELECTRICALELECTRONIC_GOODS_WHOLESALING |
| Other Goods Wholesaling | This class consists of units mainly engaged in wholesaling travel goods, containers (except of paper or paper board), musical instruments, second-hand goods, or other goods not elsewhere classified. | F_OTHER_GOODS_WHOLESALING |
| Other Grocery Wholesaling | This class consists of units mainly engaged in wholesaling specific grocery or food items not elsewhere classified. This class also includes units that repack groceries such as flour, cereal foods or dried fruits and wholesale them. | F_GROCERY_LIQUOR_TOBACCO_PRODUCT_WHOLESALING |
| Other Hardware Goods Wholesaling | This class consists of units mainly engaged in wholesaling other hardware goods (except timber or plumbing goods), including construction or building materials. | F_TIMBER_HARDWARE_GOODS_WHOLESALING |
| Other Machinery and Equipment Wholesaling | This class consists of units mainly engaged in wholesaling machinery and equipment not elsewhere classified. | F_OTHER_MACHINERY_EQUIPMENT_WHOLESALING |
| Other Specialised Industrial Machinery and Equipment Wholesaling | This class consists of units mainly engaged in wholesaling specialised industrial machinery, parts or equipment not elsewhere classified. | F_SPECIALISED_INDUSTRIAL_MACHINERY_EQUIPMENT_WHOLESALING |
| Paper Product Wholesaling | This class consists of units mainly engaged in wholesaling paper stationery, greeting cards and paper or paper products not elsewhere classified. | F_PAPER_PRODUCT_WHOLESALING |
| Petroleum Product Wholesaling | This class consists of units mainly engaged in wholesaling petroleum or petroleum products, liquefied petroleum gas, heating oil or other fuel oils. | F_PETROLEUM_PRODUCT_WHOLESALING |
| Pharmaceutical and Toiletry Goods Wholesaling | This class consists of units mainly engaged in wholesaling human pharmaceuticals, medicines, cosmetics, perfumes and toiletries. Also included are units mainly engaged in wholesaling veterinary drugs or medicines. | F_PHARMACEUTICAL_TOILETRY_GOODS_WHOLESALING |
| Plumbing Goods Wholesaling | This class consists of units mainly engaged in wholesaling plumbing goods. | F_PLUMBING_GOODS_WHOLESALING |
| Professional and Scientific Goods Wholesaling | This class consists of units mainly engaged in wholesaling scientific, medical or other professional equipment (except photographic equipment). | F_PROFESSIONALSCIENTIFIC_GOODS_WHOLESALING |
| Telecommunication Goods Wholesaling | This class consists of units mainly engaged in wholesaling telecommunication goods. | F_TELECOMMUNICATION_GOODS_WHOLESALING |
| Textile Product Wholesaling | This class consists of units mainly engaged in wholesaling textiles or textile products not elsewhere classified. | F_TEXTILE_PRODUCT_WHOLESALING |
| Timber Wholesaling | This class consists of units mainly engaged in wholesaling timber (except firewood). | F_TIMBER_WHOLESALING |
| Toy and Sporting Goods Wholesaling | This class consists of units mainly engaged in wholesaling toys, bicycles or bicycle parts, firearms, ammunition, fireworks or sporting equipment (except tents, sports clothing or footwear). | F_TOYSPORTING_GOODS_WHOLESALING |
| Trailer and Other Motor Vehicle Wholesaling | This class consists of units mainly engaged in wholesaling other types of new or used motor vehicles, including motorcycles, and trailers. | F_TRAILEROTHER_MOTOR_VEHICLE_WHOLESALING |
| Wool Wholesaling | This class consists of units mainly engaged in wholesaling wool. | F_WOOL_WHOLESALING |
Retail Trade
| Name | Description | Code |
|---|---|---|
| Antique and Used Goods Retailing | This class consists of units mainly engaged in retailing antiques or second-hand goods (except motor vehicles or motorcycles and parts). | G_ANTIQUEUSED_GOODS_RETAILING |
| Car Retailing | This class consists of units mainly engaged in retailing new or used cars. | G_MOTOR_VEHICLE_RETAILING |
| Clothing Retailing | This class consists of units mainly engaged in retailing clothing or clothing accessories. | G_CLOTHING_FOOTWEAR_PERSONAL_ACCESSORY_RETAILING |
| Computer and Computer Peripheral Retailing | This class consists of units mainly engaged in retailing computers or computer peripheral equipment. | G_COMPUTERCOMPUTER_PERIPHERAL_RETAILING |
| Department Stores | This class consists of units engaged in retailing a wide variety of goods, other than food or groceries, but the variety is such that no predominant activity can be determined. | G_DEPARTMENT_STORES |
| Electrical, Electronic and Gas Appliance Retailing | This class consists of units mainly engaged in retailing electrical, electronic or gas appliances (except computers and computer peripherals). | G_ELECTRICAL_ELECTRONICGAS_APPLIANCE_RETAILING |
| Entertainment Media Retailing | This class consists of units mainly engaged in retailing audio tapes, compact discs, computer games, digital versatile discs or video cassettes. | G_ENTERTAINMENT_MEDIA_RETAILING |
| Floor Coverings Retailing | This class consists of units mainly engaged in retailing floor coverings (except ceramic floor tiles). | G_FLOOR_COVERINGS_RETAILING |
| Flower Retailing | This class consists of units mainly engaged in retailing cut flowers or display foliage. | G_FLOWER_RETAILING |
| Footwear Retailing | This class consists of units mainly engaged in retailing boots, shoes or other footwear. | G_FOOTWEAR_RETAILING |
| Fresh Meat, Fish and Poultry Retailing | This class consists of units mainly engaged in retailing fresh meat, fish or poultry. | G_FRESH_MEAT_FISHPOULTRY_RETAILING |
| Fruit and Vegetable Retailing | This class consists of units mainly engaged in retailing fresh fruit or vegetables. | G_FRUITVEGETABLE_RETAILING |
| Fuel Retailing | This class consists of units mainly engaged in retailing fuels, including petrol, diesel, LPG or lubricating oils. | G_FUEL_RETAILING |
| Furniture Retailing | This class consists of units mainly engaged in retailing furniture, blinds or awnings. | G_FURNITURE_HOME_GOODS_RETAILING |
| Garden Supplies Retailing | This class consists of units mainly engaged in retailing garden supplies or nursery goods. | G_GARDEN_SUPPLIES_RETAILING |
| Hardware and Building Supplies Retailing | This class consists of units mainly engaged in retailing hardware or building supplies. | G_HARDWARE_BUILDING_GARDEN_SUPPLIES_RETAILING |
| Houseware Retailing | This class consists of units mainly engaged in retailing kitchenware, china, glassware, silverware or other houseware goods. | G_HOUSEWARE_RETAILING |
| Liquor Retailing | This class consists of units mainly engaged in retailing beer, wine or spirits for consumption off the premises only. | G_LIQUOR_RETAILING |
| Manchester and Other Textile Goods Retailing | This class consists of units mainly engaged in retailing fabrics, curtains or household textiles. | G_MANCHESTEROTHER_TEXTILE_GOODS_RETAILING |
| Marine Equipment Retailing | This class consists of units mainly engaged in retailing new or used boats or boat accessories. | G_MARINE_EQUIPMENT_RETAILING |
| Motor Cycle Retailing | This class consists of units mainly engaged in retailing new or used motorcycles or scooters. | G_MOTOR_CYCLE_RETAILING |
| Motor Vehicle Parts Retailing | This class consists of units mainly engaged in retailing new or used parts or accessories for motor vehicles. | G_MOTOR_VEHICLE_PARTS_TYRE_RETAILING |
| Newspaper and Book Retailing | This class consists of units mainly engaged in retailing books, periodicals and newspapers. | G_NEWSPAPERBOOK_RETAILING |
| Online / Non-Store Retailing | This class consists of units mainly engaged in retailing goods without the use of a shopfront or physical store presence, including milk vendors, sole e-commerce retailers and direct shopping units. | G_NON_STORE_RETAILING |
| Other Electrical and Electronic Goods Retailing | This class consists of units mainly engaged in retailing electrical and electronic goods not elsewhere classified. | G_ELECTRICAL_ELECTRONIC_GOODS_RETAILING |
| Other Personal Accessory Retailing | This class consists of units mainly engaged in retailing other personal accessories, including new handbags, sunglasses, leather goods, luggage and other personal accessories not elsewhere classified. | G_OTHER_PERSONAL_ACCESSORY_RETAILING |
| Other Specialised Food Retailing | This class consists of units mainly engaged in retailing specialised food lines, such as confectionery or smallgoods or bread and cakes (not manufactured on the same premises). | G_SPECIALISED_FOOD_RETAILING |
| Other Store-Based Retailing | This class consists of units mainly engaged in retailing goods not elsewhere classified from store-based premises. | G_PHARMACEUTICAL_OTHER_STORE_BASED_RETAILING |
| Pharmaceutical, Cosmetic and Toiletry Goods Retailing | This class consists of units mainly engaged in retailing prescription drugs or patent medicines, cosmetics or toiletries. | G_PHARMACEUTICAL_COSMETICTOILETRY_GOODS_RETAILING |
| Retail Commission-Based Buying and/or Selling | This class consists of units mainly engaged in buying and/or selling goods to the general public on a fee or commission basis. These activities include units who arrange the sale of goods on behalf of a principal, but do not take title to the goods themselves. | G_RETAIL_COMMISSION_BASED_BUYING_OR_SELLING |
| Sport and Camping Equipment Retailing | This class consists of units mainly engaged in retailing sporting goods, camping equipment or bicycles. | G_RECREATIONAL_GOODS_RETAILING |
| Stationery Goods Retailing | This class consists of units mainly engaged in retailing stationery goods and writing materials. | G_STATIONERY_OFFICE_SUPPLIES_RETAILING |
| Supermarket and Grocery Stores | This class consists of units mainly engaged in retailing groceries or non-specialised food lines (including convenience stores), whether or not the selling is organised on a self-service basis. | G_SUPERMARKET_GROCERY_STORES |
| Toy and Game Retailing | This class consists of units mainly engaged in retailing toys or games (except computer games). | G_TOYGAME_RETAILING |
| Trailer and Other Motor Vehicle Retailing | This class consists of units mainly engaged in retailing caravans, trailers and other motor vehicles, including mobile homes or cabins. | G_TRAILEROTHER_MOTOR_VEHICLE_RETAILING |
| Tyre Retailing | This class consists of units mainly engaged in retailing motor vehicle or motorcycle tyres (new or reconditioned) or tubes. | G_TYRE_RETAILING |
| Watch and Jewellery Retailing | This class consists of units mainly engaged in retailing new watches and jewellery (except clocks and silverware). | G_WATCHJEWELLERY_RETAILING |
Accommodation and Food Services
| Name | Description | Code |
|---|---|---|
| Accommodation / Hotels / Motels | This class consists of units mainly engaged in providing accommodation for visitors, such as hotels, motels and similar units. | H_ACCOMMODATION_HOTELS_MOTELS |
| Cafes and Restaurants | This class consists of units mainly engaged in providing food and beverage serving services for consumption on the premises. Customers generally order and are served while seated (i.e. waiter/waitress service) and pay after eating. | H_CAFES_RESTAURANTS_TAKEAWAY_SERVICES |
| Catering Services | This class consists of units mainly engaged in providing catering services at specified locations or events such as airline catering. Meals and snacks may be transported and/or prepared and served on or off the premises, as required by the customer. | H_CATERING_SERVICES |
| Clubs (Hospitality) | This class consists of associations mainly engaged in providing hospitality services to members. These hospitality services include gambling, sporting or other social or entertainment facilities. | H_CLUBS_HOSPITALITY |
| Pubs, Taverns and Bars | This class consists of hotels, bars or similar units (except hospitality clubs) mainly engaged in serving alcoholic beverages for consumption on the premises, or selling alcoholic beverages both for consumption on and off the premises. These units may also provide food services, gambling services and/or present live entertainment. | H_PUBS_TAVERNS_BARS |
| Takeaway Food Services | This class consists of units mainly engaged in providing food services ready to be taken away for immediate consumption. Customers order or select items and pay before eating. Items are usually provided in takeaway containers or packaging. Food is either consumed on the premises in limited seating facilities, taken away by the customer or delivered. This class also includes units mainly engaged in supplying food services in food halls and food courts. | H_TAKEAWAY_FOOD_SERVICES |
Transport, Postal and Warehousing
| Name | Description | Code |
|---|---|---|
| Airport Operations and Other Air Transport Support Services | This class consists of units mainly engaged in operating international, national or civil airports. Also included are units mainly engaged in providing other services to air transport such as airport terminals, runways, air traffic control services, aerospace navigation or baggage handling services. | I_AIRPORT_OPERATIONSOTHER_AIR_TRANSPORT_SUPPORT_SERVICES |
| Business Flights and Air Travel | This class consists of units mainly engaged in operating aircraft for the transportation of freight and passengers. | I_FLIGHTS_AIR_TRAVEL |
| Courier Pick-up and Delivery Services | This class consists of units mainly engaged in the door to door pick-up (i.e. from the customer’s residence or place of business), transport and delivery of letters, documents, parcels and other items weighing less than 30 kgs. | I_POSTAL_COURIER_PICK_UP_DELIVERY_SERVICES |
| Customs Agency Services | This class consists of units mainly engaged in providing advice on import and export procedures and documentation, and other related services. | I_CUSTOMS_AGENCY_SERVICES |
| Freight Forwarding Services | This class consists of units mainly engaged in contracting the transportation of goods for other enterprises, using one or more different enterprises to perform the contracted services by road, rail, air, sea freight transport or any combination of the modes of transport. (In these cases, the ’forwarding’ unit takes prime responsibility for the entire transport operation). | I_FREIGHT_FORWARDING_SERVICES |
| Grain Storage Services | This class consists of units mainly engaged in the storage of cereal grains. | I_GRAIN_STORAGE_SERVICES |
| Interurban and Rural Bus Transport | This class consists of units mainly engaged in operating buses for the transportation of passengers over regular routes and on regular schedules, mainly outside metropolitan areas or over long distances. | I_ROAD_PASSENGER_TRANSPORT |
| Other Transport | This class consists of units mainly engaged in passenger and freight transportation not elsewhere classified. | I_OTHER_TRANSPORT |
| Other Transport Support Services | This class consists of units mainly engaged in providing transport support services not elsewhere classified. | I_TRANSPORT_SUPPORT_SERVICES |
| Other Warehousing and Storage Services | This class consists of units mainly engaged in operating warehousing and storage facilities (except cereal grain storage). | I_WAREHOUSING_STORAGE_SERVICES |
| Other Water Transport Support Services | This class consists of units mainly engaged in providing water transport support services not elsewhere classified. | I_OTHER_WATER_TRANSPORT_SUPPORT_SERVICES |
| Pipeline Transport | This class consists of units mainly engaged in the transportation of natural gas, oil or other materials via pipelines. | I_PIPELINE_TRANSPORT |
| Port and Water Transport Terminal Operations | This class consists of units mainly engaged in the maintenance and leasing of port facilities to facilitate the land-sea transition of goods and passengers. Also included are units mainly engaged in the operation of ship mooring facilities or water transport terminals for passenger or freight (including sea cargo container terminals and coal or grain loaders). | I_PORTWATER_TRANSPORT_TERMINAL_OPERATIONS |
| Postal Services | This class consists of units mainly engaged in the pick-up and delivery of letters, documents and parcels (usually weighing less than 30 kgs). Rather than being from the sender’s location, the pick-up activity is from pre-determined collection points (e.g. post offices and postal agencies). Also included are units mainly engaged in the operation/provision of predetermined collection points (such as post offices or postal agents). | I_POSTAL_SERVICES |
| Rail Freight Transport | This class consists of units mainly engaged in operating railways for the transportation of freight by rail. | I_RAIL_FREIGHT_TRANSPORT |
| Rail Passenger Transport | This class consists of units mainly engaged in operating railways (except tramways) for the transportation of passengers over short and long distances. | I_RAIL_PASSENGER_TRANSPORT |
| Road Freight Transport | This class consists of units mainly engaged in the transportation of freight by road. It also includes units mainly engaged in renting trucks with drivers for road freight transport and road vehicle towing service. | I_ROAD_FREIGHT_TRANSPORT |
| Stevedoring Services | This class consists of units mainly engaged in providing stevedoring services for the loading or unloading of vessels. | I_STEVEDORING_SERVICES |
| Taxi and Ride Sharing | This class consists of units mainly engaged in operating taxi cabs or hire cars with drivers, or other forms of road vehicles not elsewhere classified, for the transportation of passengers. | I_TAXI_RIDESHARING |
| Urban Bus Transport (Including Tramway) | This class consists of units mainly engaged in operating urban buses and tramways for the transportation of passengers, over regular routes and on regular schedules, mainly in a metropolitan area. | I_URBAN_BUS_TRANSPORT_INCLUDING_TRAMWAY |
| Water Freight Transport | This class consists of units mainly engaged in the operation of vessels for the transportation of freight or cargo by water. | I_WATER_FREIGHT_TRANSPORT |
| Water Passenger Transport | This class consists of units mainly engaged in the operation of vessels for the transportation of passengers by water. | I_WATER_PASSENGER_TRANSPORT |
Information Media and Telecommunications
| Name | Description | Code |
|---|---|---|
| Book Publishing | This class consists of units mainly engaged in publishing (creating and disseminating) books including atlases, textbooks and travel guides. | J_BOOK_PUBLISHING |
| Cable and Other Subscription Broadcasting | This class consists of units mainly engaged in broadcasting television programs on a subscription or fee basis (such as subscription cable or satellite television broadcasting) to viewers. | J_CABLEOTHER_SUBSCRIPTION_BROADCASTING |
| Data Processing and Web Hosting Services | This class consists of units mainly engaged in providing electronic data processing or hosting services. These units provide specialised hosting activities such as web hosting, streaming services or application hosting, provide application service provisioning, or provide general timesharing mainframe facilities to customers. These units provide complete processing and specialised reports from data supplied by customers or provide automated data processing and data entry services. | J_DATA_PROCESSING_WEB_HOSTING_CLOUD_STORAGE_SERVICES |
| Digital Subscriptions | This class consists of units mainly engaged in providing internet access services. Also included are units which provide web search portals used to search the internet. | J_DIGITAL_SUBSCRIPTIONS |
| Directory and Mailing List Publishing | This class consists of units mainly engaged in publishing (creating and disseminating) directories, mailing lists and collections or compilations of fact such as mailing addresses and telephone directories. | J_DIRECTORYMAILING_LIST_PUBLISHING |
| Electronic Information Storage Services | This class consists of units mainly engaged in providing electronic information storage and retrieval services (except library services). | J_ELECTRONIC_INFORMATION_STORAGE_SERVICES |
| Free-to-Air Television Broadcasting | This class consists of units mainly engaged in free-to-air television broadcasting of visual content, in the form of electronic images together with sound, through broadcasting studios and facilities. These units may also produce or transmit visual programming to affiliated broadcast television stations, which in turn broadcast the programs on a pre-determined schedule. Transmissions are made available without cost to the viewer. | J_TELEVISION_BROADCASTING |
| Internet Publishing and Broadcasting | This class consists of units mainly engaged in publishing and/or broadcasting content on the internet. Units in this class provide textual, audio and/or video content of general or specific interest on the internet. These units do not provide traditional (non-internet) versions of the content they publish or broadcast. | J_INTERNET_PUBLISHING_BROADCASTING |
| Internet Service Providers and Web Search Portals | This class consists of units mainly engaged in providing internet access services. Also included are units which provide web search portals used to search the internet. | J_INTERNET_SERVICE_PROVIDERS_WEB_SEARCH_PORTALS |
| Libraries and Archives | This class consists of units mainly engaged in providing library or archive services. The units maintain collections of documents (e.g. books, journals, newspaper and music) and facilitate the use of such documents (recorded information regardless of its physical form and characteristics). All or parts of these collections may be accessible electronically. | J_LIBRARIES_ARCHIVES |
| Magazine and Other Periodical Publishing | This class consists of units mainly engaged in publishing (creating and disseminating) magazines, journals and other periodicals. Included in this class are units whose main source of income is the sale of advertising space in their own periodicals. | J_MAGAZINEOTHER_PERIODICAL_PUBLISHING |
| Motion Picture and Video Distribution | This class consists of units mainly engaged in acquiring distribution rights and distributing motion pictures and videos. These products are distributed (through leasing and wholesale channels) to a range of exhibitors such as motion picture theatres and television stations using a variety of visual media. | J_MOTION_PICTUREVIDEO_DISTRIBUTION |
| Motion Picture and Video Production | This class consists of units mainly engaged in producing motion pictures, videos and television programs or commercials. These productions are recorded and stored on a variety of analogue or digital visual media such as film, video tape or DVD. | J_MOTION_PICTUREVIDEO_PRODUCTION |
| Motion Picture Exhibition | This class consists of units mainly engaged in screening motion pictures using a variety of visual media. Included in this class are units screening productions at festivals and other similar events. | J_MOTION_PICTURE_EXHIBITION |
| Music and Other Sound Recording Activities | This class consists of units mainly engaged in producing original (sound) master recordings such as tapes and CDs and releasing and distributing these sound recordings to wholesalers, retailers or directly to the public. Also included in this class are units engaged in operating sound recording studios and in the production of pre-recorded radio programs. | J_SOUND_RECORDING_MUSIC_PUBLISHING |
| Music Publishing | This class consists of units mainly engaged in acquiring and registering copyrights for musical compositions and promoting and authorising the use of these compositions in recordings, radio, television, motion pictures, live performances, print, or other media. Units in this class represent the interest of the composing unit, or other owners of musical compositions, to produce revenues from the use of such works, usually through licensing agreements. These units may own the copyright or act as administrator of the music copyrights on behalf of copyright owners. Also included in this class are units publishing sheet music (including in bound book form). | J_MUSIC_PUBLISHING |
| Newspaper Publishing | This class consists of units mainly engaged in publishing (creating and disseminating) newspapers. Included in this class are units whose main source of income is the sale of advertising space in their own newspapers. | J_NEWSPAPER_PERIODICAL_BOOK_DIRECTORY_PUBLISHING |
| Other Information Services | This class consists of units mainly engaged in providing other information services. | J_OTHER_INFORMATION_SERVICES |
| Other Publishing (except Software, Music and Internet) | This class consists of units mainly engaged in other publishing (creating and disseminating) activities (except software, music and internet publishing) such as greeting card, postcard and art print publishing. | J_OTHER_PUBLISHING_EXCEPT_SOFTWARE_MUSICINTERNET |
| Other Telecommunications Network Operation | This class consists of units mainly engaged in operating and maintaining switching and transmission facilities that provide omni-directional or point-to point communications via wireless telecommunication networks. Transmission facilities may be based on a single technology or a combination of technologies, including communications via airwaves and through satellite systems. | J_OTHER_TELECOMMUNICATIONS_NETWORK_OPERATION |
| Other Telecommunications Services | This class consists of units mainly engaged in providing a range of other telecommunication services such as paging services and other specialised telecommunications applications. Also included in this class are units of telecommunications resellers purchasing access and network capacity from telecommunication carriers. | J_TELECOMMUNICATIONS_SERVICES |
| Post-production Services and Other Motion Picture and Video Activities | This class consists of units mainly engaged in providing post-production services and other motion picture and video activities, including specialised motion picture or video post-production services such as editing, film/tape transfers, titling, subtitling, credits, closed captioning and computer-produced graphics, animation and special effects, as well as developing and processing motion picture film. | J_MOTION_PICTURE_VIDEO_ACTIVITIES |
| Radio Broadcasting | This class consists of units mainly engaged in broadcasting audio signals, using radio broadcasting studios and facilities, to transmit aerial programming. | J_RADIO_BROADCASTING |
| Software Publishing | This class consists of units mainly engaged in creating and disseminating ready-made (non-customised) computer software. | J_SOFTWARE_PUBLISHING |
| Wired Telecommunications Network Operation | This class consists of units mainly engaged in operating, maintaining or providing access to facilities for the transmission of voice, data, text, sound and video using wired telecommunications networks. Units operate fixed (wired) telecommunications infrastructure, but may also utilise other types of technologies in order to deliver services. | J_WIRED_TELECOMMUNICATIONS_NETWORK_OPERATION |
Financial and Insurance Services
| Name | Description | Code |
|---|---|---|
| Auxiliary Insurance Services | This class consists of units mainly engaged in providing insurance broking or agency services, or other services to insurance such as consultant, claim assessment or adjustment services. | K_AUXILIARY_INSURANCE_SERVICES |
| Banking | This class consists of units mainly engaged in operating banks (except merchant banks). Banks incur liabilities by accepting demand and other deposits and make commercial, industrial and consumer loans. | K_BANKING_SERVICES |
| Building Society Operation | This class consists of units mainly engaged in operating building societies which accept deposits and provide specialised financing for home building or purchasing purposes. | K_BUILDING_SOCIETY_OPERATION |
| Central Banking | This class consists of units mainly engaged in formulating monetary policy and performing central banking functions, such as issuing currency, managing the nation's money supply and foreign reserves, holding deposits that represent the reserves of other banks, and acting as fiscal agent for governments. This class also includes units primarily engaged in the prudential regulation, licensing and inspection of the financial sector. | K_CENTRAL_BANKING |
| Credit Union Operation | This class consists of units mainly engaged in operating credit unions which accept members’ share deposits and provide loans to their members for various purposes. | K_CREDIT_UNION_OPERATION |
| Financial Asset Broking Services | This class consists of units mainly engaged in trading in stocks, shares or other financial assets on behalf of others, or in underwriting financial asset issues. Also included in this class are units mainly engaged in buying, selling and trading in mortgage documents for others. | K_FINANCIAL_ASSET_BROKING_SERVICES |
| Financial Asset Investing | This class consists of units mainly engaged in investing money on their own account in predominantly financial assets such as shares, bonds, bills and financial derivatives (including mortgages), excluding units of separately constituted superannuation funds. Also included are investment type unit trusts mainly engaged in holding financial assets, as well as financial holding companies holding shares in subsidiary companies. | K_FINANCIAL_ASSET_INVESTING |
| General Insurance | This class consists of units mainly engaged in providing general insurance cover (except life and health insurance). | K_HEALTH_GENERAL_INSURANCE |
| Health Insurance | This class consists of units mainly engaged in providing insurance cover for hospital, medical, dental, pharmaceutical or funeral expenses or costs. | K_HEALTH_INSURANCE |
| Life Insurance | This class consists of units mainly engaged in providing life insurance and life reinsurance covers. | K_LIFE_INSURANCE |
| Non-Depository Financing | This class consists of units mainly engaged in non-depository finance. Non-deposit financiers do not incur deposit liabilities and are mainly engaged in providing credit or lending money, or in leasing machinery, plant or equipment purely on a financial service basis (i.e. without physically handling the goods). Units of co-operative housing societies (except co-operative housing society management services on a commission or fee basis) are included. | K_NON_DEPOSITORY_FINANCING |
| Other Auxiliary Finance and Investment Services | This class consists of units mainly engaged in providing nominee, trustee, investment management or advisory services, arranging home loans for others, or other auxiliary finance or investment services not elsewhere classified. Also included in this class are units of incorporated stock exchanges. | K_AUXILIARY_FINANCE_INVESTMENT_SERVICES |
| Other Depository Financial Intermediation | This class consists of units mainly engaged in accepting deposits and providing finance (except units operating banks, building societies and credit unions). Also included are deposit-taking units engaged in money market dealing and operating deposit-taking merchant banks or finance companies. | K_DEPOSITORY_FINANCIAL_INTERMEDIATION |
| Superannuation Funds | This class consists of units of separately constituted funds mainly engaged in providing retirement benefits. | K_SUPERANNUATION_FUNDS |
Rental, Hiring and Real Estate Services
| Name | Description | Code |
|---|---|---|
| Commercial/Office Rent | This class consists of units mainly engaged in renting or leasing non-residential properties. | L_PROPERTY_OPERATORS_RENTAL |
| Farm Animal and Bloodstock Leasing | This class consists of units mainly engaged in leasing farm animals or bloodstock but not engaged in handling the animals. The animals are leased to other units that take direct control and responsibility for their management. | L_FARM_ANIMAL_BLOODSTOCK_LEASING |
| Heavy Machinery and Scaffolding Rental and Hiring | This class consists of units mainly engaged in hiring, leasing or renting, without operators, heavy machinery and scaffolding (including mobile platforms) from stock physically held for the purpose. | L_HEAVY_MACHINERYSCAFFOLDING_RENTALHIRING |
| Non-Financial Intangible Assets (Except Copyrights) Leasing | This class consists of units mainly engaged in holding intellectual property (including trademarks) or other non-financial intangible assets (except copyright). The units derive income from fees paid to them for the use of the assets, including the right to reproduce the assets. | L_NON_FINANCIAL_INTANGIBLE_ASSETS_LEASING |
| Other Goods and Equipment Rental and Hiring | This class consists of units mainly engaged in hiring, leasing or renting goods and equipment not elsewhere classified. | L_OTHER_GOODS_EQUIPMENT_RENTAL_HIRING |
| Other Motor Vehicle and Transport Equipment Rental and Hiring | This class consists of units mainly engaged in hiring, leasing or renting transport equipment (except passenger cars), including trucks, buses, ships, boats and aircraft. Rental is of the vehicle or equipment only; it does not include hire of a driver, pilot or other operator. Also included are units mainly engaged in the rental of shipping containers, including refrigerated containers. | L_MOTOR_VEHICLE_TRANSPORT_EQUIPMENT_RENTAL_HIRING |
| Passenger Car Rental and Hiring | This class consists of units mainly engaged in hiring, leasing or renting passenger cars without drivers. Passenger cars include station wagons and minibuses. | L_PASSENGER_CAR_RENTALHIRING |
| Real Estate Services | This class consists of units mainly engaged in valuing, purchasing, selling (by auction or private treaty), managing or renting real estate for others. | L_REAL_ESTATE_SERVICES |
| Residential Property Operators | This class consists of units mainly engaged in renting or leasing residential properties, (other than holiday houses or holiday flats) including space in such properties. The units may be owner lessors or they may sublease properties of which they are themselves lessees. | L_RESIDENTIAL_PROPERTY_OPERATORS |
| Video and Other Electronic Media Rental and Hiring | This class consists of units mainly engaged in renting or hiring pre-recorded video tapes, discs and other electronic media. | L_VIDEOOTHER_ELECTRONIC_MEDIA_RENTALHIRING |
Professional, Scientific and Technical Services
| Name | Description | Code |
|---|---|---|
| Accounting / Legal Services | This class consists of units mainly engaged in providing accounting services such as auditing of accounting records, preparing financial statements, preparing tax returns and bookkeeping. | M_LEGAL_ACCOUNTING_SERVICES |
| Advertising Services | This class consists of units mainly engaged in providing advertising services such as the creation of advertising campaigns and materials; and media planning and buying (i.e. placing advertisements). | M_ADVERTISING_SERVICES |
| Architectural Services | This class consists of units mainly engaged in providing architectural services such as planning and designing buildings and structures; or planning and designing the development of land. Units apply knowledge of design, construction procedures, zoning regulations, location and land use, building codes and building materials. | M_ARCHITECTURAL_SERVICES |
| Computer System Design and Related Services | This class consists of units mainly engaged in providing expertise in the field of information technologies such as writing, modifying, testing or supporting software to meet the needs of a particular consumer; or planning and designing computer systems that integrate computer hardware, software and communication technologies. | M_COMPUTER_SYSTEM_ARCHITECTURE_SOFTWARE_DEVELOPMENT |
| Corporate Head Office Management Services | This class consists of units mainly engaged in overseeing and managing, exercising operational control and/or undertaking the strategic or organisational planning and decision-making roles of related units. Units in this class may also hold the securities of the related units for which they undertake these activities. | M_CORPORATE_HEAD_OFFICE_MANAGEMENT_SERVICES |
| Engineering Design and Engineering Consulting Services | This class consists of units mainly engaged in providing engineering consulting services. These units are primarily involved in applying physical laws and principles of engineering in the design, development and utilisation of machines, materials, instruments, structures, processes and systems. Units provide advice, prepare feasibility studies, prepare preliminary and final plans and designs, provide technical services during the construction or installation phase, inspect and evaluate engineering projects, and related services. | M_ENGINEERING_DESIGNENGINEERING_CONSULTING_SERVICES |
| Management Advice and Related Consulting Services | This class consists of units mainly engaged in providing management advice and related consulting services not elsewhere classified. This includes providing advice on business or personnel management policies or practices. Also included are units mainly engaged in managing public figures such as entertainers. | M_MANAGEMENT_RELATED_CONSULTING_SERVICES |
| Market Research and Statistical Services | This class consists of units mainly engaged in providing market research or statistical services such as the systematic gathering, recording, tabulating and presenting of marketing and public opinion data. | M_MARKET_RESEARCH_STATISTICAL_SERVICES |
| Other Professional, Scientific and Technical Services | This class consists of units primarily engaged in providing professional, scientific and technical services not elsewhere classified. | M_OTHER_PROFESSIONAL_SCIENTIFIC_TECHNICAL_SERVICES |
| Other Specialised Design Services | This class consists of units mainly engaged in providing specialised design services not elsewhere classified. | M_ARCHITECTURAL_ENGINEERING_TECHNICAL_SERVICES |
| Professional Photographic Services | This class consists of units mainly engaged in providing still, video or computer photography services, including the video taping of special events such as weddings. | M_PROFESSIONAL_PHOTOGRAPHIC_SERVICES |
| Scientific Research Services | This class consists of units mainly engaged in undertaking research in the agricultural, biological, physical or social sciences. Units may undertake the research for themselves or others. | M_SCIENTIFIC_RESEARCH_SERVICES |
| Scientific Testing and Analysis Services | This class consists of units mainly engaged in providing scientific testing and analysis services such as physical or chemical testing, calibration testing, mechanical testing, thermal testing and biological testing (except medical or veterinary). The testing may occur in a laboratory or on site. | M_SCIENTIFIC_TESTINGANALYSIS_SERVICES |
| Surveying and Mapping Services | This class consists of units mainly engaged in providing surveying and mapping services (including exploration surveying services on contract). Units in this class use a variety of surveying techniques depending on the purpose of the survey, including magnetic surveys, gravity surveys, seismic surveys or electrical and electromagnetic surveys. These services may also include surveying and mapping of areas above or below the surface of the earth. | M_SURVEYINGMAPPING_SERVICES |
| Veterinary Services | This class consists of units mainly engaged in the practice of veterinary medicine or surgical services for domestic animals or livestock. Also included are units mainly engaged in operating animal hospitals. | M_VETERINARY_SERVICES |
Administrative and Support Services
| Name | Description | Code |
|---|---|---|
| Building and Other Industrial Cleaning Services | This class consists of units mainly engaged in the interior cleaning of buildings or transportation equipment, and the exterior cleaning of buildings (except steam, sand and other abrasive blasting). Also included are units mainly engaged in providing other industrial cleaning services such as street cleaning or road sweeping. | N_BUILDING_CLEANING_PEST_CONTROL_GARDENING_SERVICES |
| Building Pest Control Services | This class consists of units mainly engaged in providing commercial and domestic pest control services. Such services include exterminating and controlling mosquitoes, birds, rodents, termites and other insects and pests (except agricultural or forestry pest control services). Also included in this class are units providing fumigation and weed control services (except agricultural and forestry). | N_BUILDING_PEST_CONTROL_SERVICES |
| Call Centre Operation | This class consists of units mainly engaged in answering telephone calls and relaying messages to clients and/or in providing telemarketing services on a contract or fee basis for others. Units engaged in providing telemarketing services promote clients' products or services; take orders; solicit contributions or donations; and provide information. Units engaged in providing telemarketing services do not own the product or provide the service they represent. | N_CALL_CENTRE_OPERATION |
| Credit Reporting and Debt Collection Services | This class consists of units mainly engaged in compiling information such as a vehicle’s legal status and credit or employment histories on individuals or businesses. Also included in this class are units mainly engaged in collecting payments for claims, remitting payments collected to their clients and providing repossession services. | N_CREDIT_REPORTINGDEBT_COLLECTION_SERVICES |
| Document Preparation Services | This class consists of units mainly engaged in providing document preparation services that include typing and word processing; letter or resume writing, document editing or proofreading; and stenographic, transcription and other document preparation services. Also included in this class are units that provide desktop publishing services. | N_DOCUMENT_PREPARATION_SERVICES |
| Employment Placement and Recruitment Services | This class consists of units mainly engaged in listing employment vacancies and in referring or placing applicants for employment in any field. The services are provided to either employers or potential employees, and include the formulation of job descriptions, the screening and testing of applicants and the investigation of references. Also included in this class are units that provide executive search services. | N_EMPLOYMENT_SERVICES_RECRUITMENT |
| Gardening Services | This class consists of units mainly engaged in providing gardening services only. | N_GARDENING_SERVICES |
| Labour Supply Services | This class consists of units mainly engaged in supplying their own employees to clients' businesses on a fee or contract basis. Assignments are usually temporary and performed under the supervision of staff of the client unit, at the client’s work site. | N_LABOUR_SUPPLY_SERVICES |
| Office Administrative Services | This class consists of units mainly engaged in providing a range of day-to-day office administrative services such as clerical, billing and record-keeping, and payroll services on a contract or fee basis. These units support the operation of a business but do not provide operating staff to carry out the complete operations of an organisation. | N_OFFICE_ADMINISTRATIVE_SERVICES |
| Other Administrative Services | This class consists of units mainly engaged in providing administrative services not elsewhere classified. | N_OTHER_ADMINISTRATIVE_SERVICES |
| Packaging Services | This class consists of units mainly engaged in packing goods in bottles, cans, cartons, collapsible tubes, plastic sachets, plastic film or bags or other containers or materials on a contract or fee basis. | N_PACKAGING_SERVICES |
| Professional Services | This class consists of units mainly engaged in providing a range of day-to-day office administrative services such as clerical, billing and record-keeping, and payroll services on a contract or fee basis. These units support the operation of a business but do not provide operating staff to carry out the complete operations of an organisation. | M_PROFESSIONAL_SERVICES_INDIVIDUAL_CONTRACTORS |
| Travel Agency and Tour Arrangement Services | This class consists of units mainly engaged in acting as agents in selling travel, tour and accommodation services as well as units providing travel arrangement and reservation services for airlines, cars, hotels and restaurants. Also included are units mainly engaged in arranging, assembling, wholesaling and retailing tours. | N_TRAVEL_AGENCY_TOUR_ARRANGEMENT_SERVICES |
Public Administration and Safety
| Name | Description | Code |
|---|---|---|
| Central Government Administration | This class consists of units engaged in the setting of central government policy; the oversight of central government programs (excluding military defence); collecting revenue to fund central government programs; creating statute laws and by-laws (excluding creating case law through the judicial processes of civil, criminal and other court operation); and distributing central government funds. | O_CENTRAL_GOVERNMENT_ADMINISTRATION |
| Correctional and Detention Services | This class consists of units mainly engaged in managing and operating correctional institutions (including prisons and remand centres) and detention centres. The facility is generally designed for confinement, correction and rehabilitation of individuals. | O_CORRECTIONALDETENTION_SERVICES |
| Defence | This class consists of units of military defence (including those staffed by civilian personnel) stationed at home or abroad. Included are units mainly engaged in defence administration; the administration of defence research and development policies and associated funds; contingency planning; and carrying out military exercises in which civilian institutions and populations are involved. | O_DEFENCE |
| Domestic Government Representation | This class includes units of domestic government mainly engaged in the operation of diplomatic and consular missions abroad. | O_GOVERNMENT_REPRESENTATION |
| Fire Protection and Other Emergency Services | This class consists of units mainly engaged in providing fire fighting or related civil emergency services (except police and ambulance services). | O_FIRE_PROTECTIONOTHER_EMERGENCY_SERVICES |
| Foreign Government Representation | This class consists of units of foreign governments mainly engaged in governmental service activities such as the provision of consular or diplomatic services. This class also includes representatives of joint international government organisations such as the United Nations. | O_FOREIGN_GOVERNMENT_REPRESENTATION |
| Investigation and Security Services | This class consists of units mainly engaged in investigation and security services (except police). | O_INVESTIGATIONSECURITY_SERVICES |
| Justice | This class consists of units mainly engaged in the operation or administration of judicial authorities or commission including civil and criminal courts, royal commissions and similarly constituted inquiries, and in creating case law through the judicial processes of civil, criminal and other court operations. | O_JUSTICE |
| Local Government Administration | This class consists of units engaged in the setting of local government policy; the oversight of local government programs; collecting revenue to fund local government programs; creating by-laws (excluding creating case law through the judicial processes of civil, criminal and other court operations); and distributing local government funds. | O_LOCAL_GOVERNMENT_ADMINISTRATION |
| Other Public Order and Safety Services | The class consists of units mainly engaged in providing public order and safety services not elsewhere classified such as border surveillance. | O_PUBLIC_ORDER_SAFETY_SERVICES |
| Police Services | This class consists of units mainly engaged in criminal and civil law enforcement and other activities related to the enforcement of law and the preservation of order. | O_POLICE_SERVICES |
| Regulatory Services | This class consists of units both public and private mainly engaged in enforcing regulations, licensing and inspection activities (except regulation of financial and insurance markets, electricity markets and regulatory units with a dual role of regulation and public administration with a significant amount of public administration). The regulations enforced in this class are established by Acts of Parliament and cover technical details that may be subject to frequent change. They are signed into law through the Cabinet Committee, Executive Council or some other body less than Parliament. | O_REGULATORY_SERVICES |
| State Government Administration | This class consists of units engaged in the setting of state government policy; the oversight of state government programs (except military defence); collecting revenue to fund state government programs; creating statute law and by-laws (excluding creating case law through the judicial processes of civil, criminal and other court operation); and distributing state government funds. | O_STATE_GOVERNMENT_ADMINISTRATION |
Education and Training
| Name | Description | Code |
|---|---|---|
| Adult, Community and Other Education | This class consists of units mainly engaged in providing adult, community and other education not elsewhere classified. | P_ADULT_COMMUNITY_OTHER_EDUCATION |
| Arts Education | This class consists of units mainly engaged in providing non-vocational instruction in the arts, including art, dance, drama and music. | P_ARTS_EDUCATION |
| Combined Primary and Secondary Education | This class consists of units mainly engaged in providing both primary and secondary school education. | P_COMBINED_PRIMARYSECONDARY_EDUCATION |
| Educational Support Services | This class consists of units mainly engaged in providing non-instructional services that support educational processes or systems. | P_EDUCATIONAL_SUPPORT_SERVICES |
| Higher Education | This class consists of units mainly engaged in providing undergraduate or postgraduate teaching. | P_HIGHER_EDUCATION |
| Preschool Education | This class consists of units mainly engaged in providing accredited pre-primary school education. Pre-school programs are educational in nature and are designed to introduce children to ideas, attitudes and behaviour required in a school environment. They are usually directed at children aged three to five years, are generally sessional in nature and are provided by staff that have training in an educational field. | P_PRESCHOOL_EDUCATION |
| Primary Education | This class consists of units mainly engaged in providing primary school education (except combined primary/secondary school education). | P_PRIMARY_EDUCATION |
| Secondary Education | This class consists of units mainly engaged in providing secondary school education (except combined primary/secondary school education). | P_SECONDARY_EDUCATION |
| Special School Education | This class consists of units mainly engaged in providing special education and training for children with disabilities and special needs (except those provided in mainstream primary, secondary or combined primary and secondary schools). | P_SPECIAL_SCHOOL_EDUCATION |
| Sports and Physical Recreation Instruction | This class consists of units mainly engaged in providing non-vocational instruction in sporting and physical recreation activities. | P_SPORTSPHYSICAL_RECREATION_INSTRUCTION |
| Technical and Vocational Education and Training | This class consists of units mainly engaged in providing technical and vocational education and training. These units offer a large variety of courses covering a range of subjects or specialise in a particular field of education such as computer and business management training. | P_TECHNICALVOCATIONAL_EDUCATIONTRAINING |
Health Care and Social Assistance
| Name | Description | Code |
|---|---|---|
| Aged Care Residential Services | This class consists of units mainly engaged in providing residential aged care combined with either nursing, supervisory or other types of care as required (including medical). | Q_AGED_CARE_RESIDENTIAL_SERVICES |
| Ambulance Services | This class consists of units mainly engaged in transporting patients by ground or air in conjunction with medical care. | Q_AMBULANCE_SERVICES |
| Child Care Services | This class consists of units mainly engaged in providing day care of infants or children. | Q_CHILD_CARE_SERVICES |
| Chiropractic and Osteopathic Services | This class consists of units of chiropractors mainly engaged in manual adjustment of the spinal column as a method of healing to remove nerve interference. Also included are units of osteopaths mainly engaged in massage and manipulation as a system of healing or treatment. | Q_CHIROPRACTICOSTEOPATHIC_SERVICES |
| Dental Services | This class consists of units mainly engaged in the practice of general or specialised dentistry. These units consist of registered dentists who generally operate private or group practices. Also included are dental hospitals providing out-patient services only. | Q_DENTAL_SERVICES |
| General Practice Medical Services | This class consists of units mainly engaged in the independent practice of general medicine. These units consist of registered medical practitioners who generally operate private or group practices in medical clinics or centres. | Q_GENERAL_PRACTICE_MEDICAL_SERVICES |
| Hospitals (Except Psychiatric Hospitals) | This class consists of units of hospitals (except psychiatric hospitals) mainly engaged in providing facilities and services such as diagnostic, medical or surgical services as well as continuous in-patient medical care in specialised accommodation. Also included are units providing both hospital facilities and training of medical and nursing staff. | Q_HOSPITALS |
| Optometry and Optical Dispensing | This class consists of units of registered optometrists mainly engaged in testing sight, diagnosing sight defects or in prescribing or dispensing spectacles or contact lenses on prescription. | Q_OPTOMETRYOPTICAL_DISPENSING |
| Other Allied Health Services | This class consists of units mainly engaged in providing allied health care services not elsewhere classified. These units consist of independent allied health practitioners not elsewhere classified mainly engaged in providing health care and treatment services. | Q_ALLIED_HEALTH_SERVICES |
| Other Health Care Services | This class consists of units mainly engaged in providing health care services not elsewhere classified. | Q_OTHER_HEALTH_CARE_SERVICES |
| Other Residential Care Services | This class consists of units mainly engaged in providing residential care (except aged care) combined with either nursing, supervisory or other types of care as required (including medical). | Q_RESIDENTIAL_CARE_SERVICES |
| Other Social Assistance Services | This class consists of units mainly engaged in providing a wide variety of social support services directly to their clients. These services do not include accommodation services, except on a short stay basis. | Q_OTHER_SOCIAL_ASSISTANCE_SERVICES |
| Pathology and Diagnostic Imaging Services | This class consists of units mainly engaged in the provision of pathology laboratory or diagnostic imaging services such as analytical services including body fluid analysis, ultrasound or x-ray services. | Q_PATHOLOGY_DIAGNOSTIC_IMAGING_SERVICES |
| Physiotherapy Services | This class consists of units of physiotherapists mainly engaged in providing assessment, diagnosis, treatment (such as manipulation, massage and therapeutic exercise) and help in preventing disorders of human movement. | Q_PHYSIOTHERAPY_SERVICES |
| Psychiatric Hospitals | This class consists of units of psychiatric hospitals mainly engaged in providing services for patients with psychiatric, mental or behavioural disorders. Also included are units providing both psychiatric hospital facilities and training of medical and nursing staff. | Q_PSYCHIATRIC_HOSPITALS |
| Specialist Medical Services | This class consists of units mainly engaged in the independent practice of specialised medicine, other than pathology and diagnostic imaging services. These units consist of specialist medical practitioners who generally operate private or group practices in medical clinics or centres. | Q_MEDICAL_SERVICES |
Arts and Recreation Services
| Name | Description | Code |
|---|---|---|
| Amusement and Other Recreation Activities | This class consists of units mainly engaged in providing amusement and other recreational services not elsewhere classified. Included in this class are units that provide outdoor recreational services such as bungy jumping and white water rafting. | R_AMUSEMENT_OTHER_RECREATION_ACTIVITIES |
| Amusement Parks and Centres Operation | This class consists of units mainly engaged in providing amusement and recreation services in the form of amusement parks, arcades or centres. This class includes units operating from fixed or permanent sites and also includes selected mobile amusement operators. | R_AMUSEMENT_PARKSCENTRES_OPERATION |
| Casino Operation | This class consists of units mainly engaged in operating facilities with a range of gambling services such as table wagering games and poker/gaming machines. | R_CASINO_OPERATION |
| Creative Artists, Musicians, Writers and Performers | This class consists of units of independent (freelance) individuals or groups mainly engaged in the regular creation of original artistic or cultural works who may or may not also produce and perform their works. This class also includes units providing independent technical expertise necessary for these productions, and celebrities mainly engaged in endorsing products or making speeches or public appearances for which they receive a fee. | R_CREATIVE_PERFORMING_ARTS_ACTIVITIES |
| Health and Fitness Centres and Gymnasia Operation | This class consists of units mainly engaged in operating health clubs, fitness centres and gymnasia. Units in this class provide a range of fitness and exercise services. | R_HEALTHFITNESS_CENTRESGYMNASIA_OPERATION |
| Horse and Dog Racing Administration and Track Operation | This class consists of units mainly engaged in administering horse and dog racing activities, or operating venues for horse and dog racing. | R_HORSEDOG_RACING_ADMINISTRATIONTRACK_OPERATION |
| Lottery Operation | This class consists of units mainly engaged in operating lotteries or selling lottery products. Also included are units operating lotto-style games and football pools. | R_LOTTERY_OPERATION |
| Museum Operation | This class consists of units mainly engaged in the preservation and exhibition of heritage objects and artefacts and/or visual arts and crafts with aesthetic, historical, cultural, and/or educational value. This class also includes units operating historical places, sites or houses. | R_MUSEUM_OPERATION |
| Nature Reserves and Conservation Parks Operation | This class consists of units mainly engaged in the preservation of flora and fauna in their natural environment such as nature reserves and conservation parks. | R_PARKS_GARDENS_OPERATIONS |
| Other Gambling Activities | This class consists of units mainly engaged in operating other gambling services such as totalisator or betting services. Also included in this class are units offering gambling services through the internet. | R_GAMBLING_ACTIVITIES |
| Other Horse and Dog Racing Activities | This class consists of units mainly engaged in the operation of horse racing stables or dog racing kennels. This class also includes horse and dog racing training services. | R_HORSE_DOG_RACING_ACTIVITIES |
| Performing Arts Operation | This class consists of units mainly engaged in providing or producing live theatrical or musical presentations or performances. These units are not usually involved in the creation of original artistic or cultural works. | R_PERFORMING_ARTS_OPERATION |
| Performing Arts Venue Operation | This class consists of units mainly engaged in operating venues for the presentation and rehearsal of performing arts. | R_PERFORMING_ARTS_VENUE_OPERATION |
| Sports and Physical Recreation Administrative Service | This class consists of units mainly engaged in the administration and/or control of sports or physical recreation organisations. These units are responsible for the policies, rules and regulations governing the conduct of an individual sporting or physical recreation discipline. | R_SPORTSPHYSICAL_RECREATION_ADMINISTRATIVE_SERVICE |
| Sports and Physical Recreation Clubs and Sports Professionals | This class consists of units mainly engaged in operating individual sports or physical recreation clubs or teams which provide sporting or physical recreation opportunities to participants, or entertainment for spectators. This class also includes sports professionals. | R_SPORTS_PHYSICAL_RECREATION_ACTIVITIES |
| Sports and Physical Recreation Venues, Grounds and Facilities Operation | This class consists of units mainly engaged in operating indoor or outdoor sports and physical recreation venues, grounds and facilities (except health and fitness centres and gymnasia). | R_SPORTSPHYSICAL_RECREATION_VENUES_GROUNDSFACILITIES_OPERATION |
| Zoological and Botanical Gardens Operation | This class consists of units mainly engaged in the active management, breeding, preservation, study and exhibition of live plants and animals in a controlled environment such as zoological or botanical gardens. | R_ZOOLOGICALBOTANICAL_GARDENS_OPERATION |
Other Services
| Name | Description | Code |
|---|---|---|
| Automotive Body, Paint and Interior Repair | This class consists of units mainly engaged in repairing, panel beating and/or spray painting smashed or damaged automotive vehicles. Also included are units mainly engaged in replacing, repairing and/or tinting automotive vehicle glass, units repairing the interior/exterior of automotive vehicle as well as units providing car wash or cleaning services. | S_AUTOMOTIVE_BODY_PAINTINTERIOR_REPAIR |
| Automotive Electrical Services | This class consists of units mainly engaged in installing and repairing automotive electrical products in a range of automotive vehicles. | S_AUTOMOTIVE_ELECTRICAL_SERVICES |
| Brothel Keeping and Prostitution Services | This class consists of units mainly engaged in operating brothels and providing escort and prostitution services. | S_BROTHEL_KEEPINGPROSTITUTION_SERVICES |
| Business and Professional Association Services | This class consists of units mainly engaged in promoting the business interests of their members (except of organised labour associations and union members). | S_BUSINESSPROFESSIONAL_ASSOCIATION_SERVICES |
| Clothing and Footwear Repair | This class consists of units mainly engaged in repairing clothing and footwear. | S_CLOTHINGFOOTWEAR_REPAIR |
| Diet and Weight Reduction Centre Operation | This class consists of units mainly engaged in operating diet and weight reducing centres. | S_DIETWEIGHT_REDUCTION_CENTRE_OPERATION |
| Domestic Appliance Repair and Maintenance | This class consists of units mainly engaged in repairing and maintaining electrical, electronic and gas domestic appliances. | S_DOMESTIC_APPLIANCE_REPAIRMAINTENANCE |
| Electronic (except Domestic Appliance) and Precision Equipment Repair and Maintenance | This class consists of units mainly engaged in repairing and maintaining electronic equipment (except domestic appliances) such as computers and communications equipment, and/or highly specialised precision instruments. | S_ELECTRONIC_EXCEPT_DOMESTIC_APPLIANCEPRECISION_EQUIPMENT_REPAIRMAINTENANCE |
| Funeral, Crematorium and Cemetery Services | This class consists of units mainly engaged in preparing deceased for burial, internment or cremation in organising funerals. Also included are units operating cemeteries. | S_FUNERAL_CREMATORIUM_CEMETERY_SERVICES |
| Hairdressing, Beauty, Personal Care Services | This class consists of units mainly engaged in providing hairdressing services or in providing beauty services such as nail care services, facials or applying make-up. | S_PERSONAL_CARE_SERVICES |
| Labour Association Services | This class consists of units mainly engaged in promoting the interests of organised labour and union employees. Also included are units of associations and councils promoting such interests. | S_LABOUR_ASSOCIATION_SERVICES |
| Laundry and Dry-Cleaning Services | This class consists of units mainly engaged in providing a range of laundry and/or dry-cleaning services. The services provided may be operated by customers (i.e. coin-operated or similar self-service facilities) or may be operated by the units themselves. Also included are units mainly engaged in baby napkin, linen and/or uniform hire. | S_LAUNDRYDRYCLEANING_SERVICES |
| Other Automotive Repair and Maintenance | This class consists of units mainly engaged in providing a wide range of mechanical and repair and maintenance services for automotive vehicles. Included are units which specialise in the repair and maintenance of particular automotive components such as brakes, clutches, mufflers, transmissions, gearboxes and other parts. Also included are units providing automotive engine repair and replacement services (except factory replacement), and motorcycle repair and maintenance services. | S_AUTOMOTIVE_REPAIR_MAINTENANCE |
| Other Interest Group Services | This class consists of units mainly engaged in activities which promote the interests of their members (except religious, business and professional, and labour association services). Included in this class are units providing a range of community or sectional interests or in providing civic and social advocacy services not elsewhere classified. | S_CIVIC_OTHER_INTEREST_GROUP_SERVICES |
| Other Machinery and Equipment Repair and Maintenance | This class consists of units mainly engaged in the repair and maintenance of machinery and equipment not elsewhere classified. Also included in this class are units which either sharpen/install blades and saws or provide welding repair services. | S_MACHINERY_EQUIPMENT_REPAIR_MAINTENANCE |
| Other Personal Services | This class consists of units mainly engaged in providing personal services not elsewhere classified. | S_OTHER_PERSONAL_SERVICES |
| Other Repair and Maintenance | This class consists of units mainly engaged in other repair and maintenance not elsewhere classified such as furniture, sporting equipment, musical instruments, jewellery, watches and clocks. | S_OTHER_REPAIR_MAINTENANCE |
| Parking Services | This class consists of units mainly engaged in providing parking space for motor vehicles, usually on an hourly, daily or monthly basis. Also included are units providing valet parking services. | L_CAR_PARKING__CAR_SPACES |
| Photographic Film Processing | This class consists of units mainly engaged in developing film and/or making photographic slides, prints and enlargements. | S_PHOTOGRAPHIC_FILM_PROCESSING |
| Private Households Employing Staff | This class consists of units mainly engaged in employing workers on or about household premises in activities primarily concerned with the operation of the household. These units may employ individuals such as cooks, maids, nannies, butlers and chauffeurs, as well as outside workers such as gardeners, caretakers and other maintenance workers. | S_PRIVATE_HOUSEHOLDS_EMPLOYING_STAFF |
| Religious Services | This class consists of units mainly engaged in providing religious services and/or operating facilities such as churches, mosques, religious temples and monasteries. Also included are units which administer an organised religion or promote religious activities. | S_RELIGIOUS_SERVICES |
| Undifferentiated Goods-Producing Activities of Private Households for Own Use | This class consists of units mainly engaged in a range of subsistence goods-producing activities relating to households’ production of goods for their own subsistence. These activities include hunting and gathering, farming and the production of shelter, clothing and other goods by the household for its own subsistence. | S_UNDIFFERENTIATED_GOODSPRODUCING_ACTIVITIES_OF_PRIVATE_HOUSEHOLDS_FOR_OWN_USE |
| Undifferentiated Service-Producing Activities of Private Households for Own Use | This class consists of units mainly engaged in a range of subsistence services-producing activities relating to households. These activities include cooking, teaching, caring for household members and other services produced by the household for its own subsistence. | S_UNDIFFERENTIATED_SERVICEPRODUCING_ACTIVITIES_OF_PRIVATE_HOUSEHOLDS_FOR_OWN_USE |