A4.1 This appendix describes how the ATO's 5-digit business industry code system relates to the ABS's 4-digit ANZSIC system. It will use a fish retailer and a delicatessen as examples to show this relationship.

A4.2 The ABS ANZSIC system is firstly divided into 19 divisions, described by one letter, (A to S). Fish retailers and delicatessens belong to Division G — Retail Trade.

A4.3 All divisions are subsequently broken down into subdivisions, numbered sequentially and independently of the division to which it belongs. Subdivisions are numbered with two digits. There are a total of 96 subdivisions. Fish retailers and delicatessens belong to Subdivision 41 — Food retailing.

A4.4 All subdivisions are subsequently broken down into groups. Each group is numbered with three digits, the first two digits derived from the subdivision to which it belongs. Fish retailers and delicatessens belong to Group 412 — Specialised food retailing.

A4.5 All groups are subsequently broken down into classes. Each class is numbered with four digits, the first three digits derived from the group to which it belongs. Fish retailers belong to Class 4121 — Fresh meat, fish and poultry retailing. Delicatessens belong to Class 4129 — Other specialised food retailing, for example:

  1. Division G — Retail trade
    1. Subdivision 41 — Food retailing
      1. Group 412 — Specialised food retailing
        1. Class 4121 — Fresh Meat, Fish and Poultry Retailing
        2. Class 4122 — Fruit and Vegetable Retailing
        3. Class 4123 — Liquor Retailing
        4. Class 4129 — Other Specialised Food Retailing.

A4.6 This is the end of the ABS 4-digit ANZSIC classification system. The ATO has added a fifth digit to this system to provide an extra degree of granularity. For example, Class 4121 is broken down another level. There are three ATO industry codes under Class 4121. They are:

  1. 41211 — Butchers, butcher shops — retail
  2. 41211 — Meat retailing — except canned meat
  3. 41212 — Fish retailing — fresh
  4. 41212 — Seafoods retailing — fresh
  5. 41213 — Poultry retailing — fresh.

A4.7 Although there are five industries listed, there are only three unique codes. If a fish retailer enters their business industry code as 41212, they will be indistinguishable from a 'seafoods retailer' who enters the same code. That is, fish retailers and seafood retailers are separately mentioned in the codes to allow fish retailers and seafood retailers to easily recognise their own industry and select that code, even if they share the same code. They are not numerous enough to justify their own unique code from each other.

A4.8 In the case of delicatessens, they belong to the ATO business industry code 41290 — Delicatessens (in bold below). It should be noted that in this case, the ATO has only added a zero as the fifth digit to class 4129. Although the ATO has listed twelve specific industries and a thirteenth residual category, they all share the same 41290 code. That is, the ATO cannot distinguish between these businesses on the basis of the business industry code alone, and in this particular case, provides the same level of granularity as the ABS 4-digit class. As with the above example, the purpose of separately listing specific sub-industries is to allow those businesses to easily identify themselves as belonging to that code. Where a business cannot identify itself against a specific sub-industry, it may nevertheless choose code 41290 by virtue of the residual 'not elsewhere classified' (nec) listing at item 13.

  1. 41290 — Bakeries and hot bread shops
  2. 41290 — Biscuits retailing
  3. 41290 — Bread retailing
  4. 41290 — Bread vendors
  5. 41290 — Cakes retailing
  6. 41290 — Confectionery retailing
  7. 41290 — Delicatessens
  8. 41290 — Eastern foods retailing
  9. 41290 — Gourmet shops
  10. 41290 — Health foods retailing
  11. 41290 — Pastries retailing
  12. 41290 — Smallgoods retailing
  13. 41290 — Specialised foods retailing nec