What this class covers
ANZSIC class 1132 categorises Australian businesses primarily engaged in manufacturing ice cream and frozen confectionery products. This classification applies to operations that produce frozen desserts typically containing dairy ingredients, including both large-scale commercial manufacturers and smaller artisanal producers. The class encompasses facilities that blend, pasteurise, homogenise, and freeze mixtures to create finished ice cream products ready for distribution.
Businesses in this class typically operate production facilities with specialised freezing equipment and cold storage capabilities. Examples include factories producing branded ice cream for national supermarket chains, local gelaterias manufacturing their own product on-site, companies specialising in frozen fruit bars and sorbets, manufacturers supplying ice cream to hospitality venues, and operations creating novelty ice cream products with inclusions and coatings.
This classification is used by government agencies, researchers, and industry bodies to track the performance of Australia's ice cream manufacturing sector. Businesses may encounter this code when completing statistical surveys, applying for manufacturing-specific grants, or reporting industry data to regulatory authorities.
Primary activities in plain English
Business activities classified under ANZSIC 1132 include:
- Manufacturing traditional ice cream products including vanilla, chocolate, and specialty flavours
- Producing gelato using traditional Italian methods and ingredients
- Making frozen confections such as fruit ices and ice blocks
- Creating sorbets from fruit purees and sweeteners
- Producing frozen desserts with various inclusions like nuts, chocolate, or candy pieces
Exclusions and nearby codes
Several related activities are excluded from this classification and fall under other ANZSIC codes:
Manufacturing ice cream mixes or soft serve mixtures is classified under ANZSIC 1133 (Cheese and Other Dairy Product Manufacturing). This distinction separates finished ice cream products from semi-finished mixtures intended for further processing.
Production of frozen bakery and pastry desserts such as frozen cheesecakes or ice cream cakes with significant bakery components falls under ANZSIC 1172 (Cake and Pastry Manufacturing).
Manufacturing ice cream from non-dairy substances like soy, almond, or other plant-based alternatives is classified under ANZSIC 1199 (Other Food Product Manufacturing n.e.c.) rather than this dairy-focused classification.
Practical guidance
Businesses operating in ice cream manufacturing should register for an Australian Business Number (ABN) and may need to register for GST if their annual turnover exceeds $75,000. The Business Industry Code (BIC) 11320 corresponds directly with this ANZSIC classification and is used for various government reporting purposes.
Workers' compensation insurance premiums for ice cream manufacturing operations are typically calculated under risk classifications specific to food manufacturing, which account for hazards associated with production machinery, cold storage environments, and manual handling tasks.
Ice cream manufacturers must comply with Australia's food safety standards (FSANZ) and may require specific licensing from state food authorities. Businesses in this sector may be eligible for manufacturing-specific grants or programs, particularly those related to export development, energy efficiency, or regional employment initiatives.
When completing Business Activity Statements (BAS) or tax returns, businesses should ensure they correctly classify their primary activity using this ANZSIC code to maintain accurate industry statistics and potentially access relevant tax concessions available to manufacturing businesses.