What this class covers
ANZSIC class 0139 classifies Australian agricultural businesses primarily engaged in growing tropical fruits, subtropical fruits, and various tree nuts not covered by more specific classifications. This category captures diverse horticultural operations that cultivate produce typically suited to warmer climates or specialized growing conditions across different regions of Australia.
Typical operations in this class include commercial macadamia nut farms in northern New South Wales and Queensland, avocado orchards in Western Australia's avocado-growing regions, banana plantations in tropical Far North Queensland, mango farms in the Northern Territory's Top End, and almond groves in irrigation areas of Victoria and South Australia. These businesses focus on the cultivation, harvesting, and initial preparation of these crops for market, whether sold fresh or for further processing.
The classification applies to both large-scale commercial operations and smaller specialist growers who primarily derive income from these specific fruit and nut varieties. It encompasses conventional, organic, and other certified production methods when the primary activity aligns with the class description.
Primary activities in plain English
Businesses in this class are mainly engaged in:
- Growing tree nuts including almonds, macadamias, walnuts, pecans, chestnuts, Brazil nuts and cashews
- Cultivating tropical fruits such as bananas, pineapples, mangoes, passionfruit and pawpaws
- Producing subtropical fruits including avocados, custard apples, feijoas, figs and persimmons
- Growing other fruits not elsewhere classified like loquats, tamarillos and certain berry varieties
- Coconut growing operations in suitable northern Australian regions
These activities typically involve orchard or plantation establishment, cultivation, pest and disease management, irrigation, harvesting, and initial grading or packing of produce.
Exclusions and nearby codes
This class specifically excludes other fruit growing activities that have their own classifications. Grape growing falls under ANZSIC 0134 (Grape Growing), while citrus fruit growing is classified as ANZSIC 0132 (Citrus Fruit Growing). Stone fruit growing (peaches, nectarines, cherries, plums) is covered by ANZSIC 0131 (Stone Fruit Growing), and pome fruit growing (apples, pears) is classified as ANZSIC 0133 (Pome Fruit Growing).
Berry fruit growing (strawberries, blueberries, raspberries) is excluded and classified under ANZSIC 0135 (Berry Fruit Growing). Olive growing is also excluded and falls under ANZSIC 0136 (Olive Growing). Businesses primarily engaged in contract harvesting services rather than growing would typically be classified elsewhere in the agricultural services division.
Practical guidance
When registering your ABN, selecting the correct ANZSIC classification helps ensure you receive appropriate industry-specific information and are considered for relevant agricultural programs. This classification typically corresponds to Business Industry Code (BIC) 1390 for tax purposes, which may affect depreciation schedules and certain tax concessions available to primary producers.
Your ANZSIC classification can influence your workers' compensation premiums through the prescribed industry rate for fruit and tree nut growing. State-based agricultural agencies and industry bodies often use ANZSIC classifications for statistical reporting, grant eligibility assessments, and disease outbreak management programs.
Businesses should review their classification if they diversify into multiple crop types or change their primary income source, as this may affect their correct ANZSIC placement. The Australian Bureau of Statistics provides detailed classification guidelines, and professional advice from an agricultural accountant or industry association may be beneficial for complex operations.