What this class covers
ANZSIC class 1174 classifies Australian businesses that manufacture bakery products and sell them directly to consumers from the same non-factory premises. This classification applies to operations where production and retail activities are integrated at a single location, typically serving walk-in customers rather than wholesale distribution channels. These establishments differ from factory-based bakeries through their smaller scale of production and direct consumer-facing sales model.
Common examples include traditional retail bakeries where bread is baked on-site and sold over the counter, artisan bakeries producing specialty loaves and pastries for immediate retail, in-store bakeries within supermarkets that supply fresh products for that store's customers, mobile bakery vans that both produce and sell from the vehicle, and small patisseries creating cakes and desserts for direct sale to the public. The defining characteristic is the combination of manufacturing and retail functions at a single, non-industrial premises.
Primary activities in plain English
Businesses in this class primarily engage in:
- Baking bread on the premises and selling it directly to customers from the same location
- Producing other bakery items like pastries, cakes, and biscuits on-site for immediate retail sale
- Operating integrated production and retail facilities where customers can purchase items fresh from the oven
- Maintaining equipment and space for both food manufacturing and direct consumer sales
Exclusions and nearby codes
This class specifically excludes several related activities that fall under different ANZSIC classifications. Factory-based bakery operations are classified separately: large-scale bread production facilities are in Class 1171 Bread Manufacturing (Factory based), dedicated cake and pastry factories are in Class 1172 Cake and Pastry Manufacturing (Factory based), and biscuit manufacturing plants are in Class 1173 Biscuit Manufacturing (Factory based).
Businesses that only retail bakery products without manufacturing them on-site are excluded from this class and typically fall under Class 4129 Other Specialised Food Retailing. This distinction is important for accurate classification of businesses that sell baked goods but don't produce them at the same location.
Practical guidance
When registering your ABN, selecting the correct ANZSIC classification ensures proper assignment of your Business Industry Code (BIC), which affects your tax obligations and reporting requirements. The Australian Taxation Office uses this classification to determine appropriate GST treatment and industry-specific tax provisions.
Your ANZSIC code directly influences your workers' compensation premiums through the applicable risk classification for the baking industry. State-based regulators may use this classification for food safety and health compliance requirements specific to retail bakery operations.
While ANZSIC codes themselves don't determine grant eligibility, some industry-specific programs for small food manufacturers may reference these classifications. Accurate reporting of your ANZSIC code in business registrations and tax returns helps maintain consistent industry data for statistical and policy purposes.