What this class covers
ANZSIC class 1524 covers Australian businesses primarily engaged in manufacturing sanitary paper products from paper or cellulose wadding. These operations transform paper pulp or base materials into finished hygiene and cleaning products through various converting processes. The classification focuses on disposable items designed for single-use applications in personal care, household cleaning, and sanitary purposes.
Typical businesses in this class include toilet paper manufacturing facilities producing rolls for consumer and commercial markets, tissue paper manufacturers creating facial tissues and paper handkerchiefs, and operations producing paper towels for domestic and industrial use. The class also encompasses manufacturers of cellulose-based disposable nappies, sanitary napkins, and tampons, distinguishing them from similar products made with synthetic materials. Additionally, businesses manufacturing paper napkins for food service and household use fall within this classification.
These manufacturing operations typically involve processes such as embossing, perforating, folding, and packaging paper products on industrial-scale machinery. The classification is used by government agencies, researchers, and industry bodies to track manufacturing activity, economic performance, and employment within this specific sector of Australia's paper products industry.
Primary activities in plain English
Businesses classified under ANZSIC 1524 typically engage in one or more of the following activities:
- Manufacturing disposable paper nappies using cellulose-based materials
- Producing facial tissues and paper handkerchiefs
- Making paper napkins for domestic and commercial use
- Manufacturing paper towels for kitchen, bathroom, and industrial applications
- Producing cellulose-based sanitary napkins and feminine hygiene products
- Manufacturing cellulose-based tampons
- Producing toilet paper and toilet tissue in various formats
- Other sanitary paper product manufacturing not elsewhere classified
Exclusions and nearby codes
ANZSIC 1524 specifically excludes businesses that manufacture paper itself rather than converting it into finished products. Paper pulp manufacturing and paper production fall under ANZSIC 1511 (Pulp Manufacturing) and ANZSIC 1512 (Paper Manufacturing).
Other converted paper products that are not sanitary in nature are classified elsewhere within group 152. This includes corrugated paperboard manufacturing (ANZSIC 1521), cardboard box manufacturing (ANZSIC 1522), and stationery product manufacturing (ANZSIC 1529). Businesses manufacturing similar hygiene products but using primarily non-cellulose materials (such as plastic-based disposable nappies) may be classified under ANZSIC 1912 (Polymer Product Manufacturing).
The classification mapping shows relationships to previous ANZSIC 1993 codes 2339 (Paper Product Manufacturing n.e.c.) and 2543 (Medicinal and Pharmaceutical Product Manufacturing), reflecting how classification boundaries have evolved over time.
Practical guidance
When registering your business with the Australian Business Register, selecting the correct ANZSIC classification ensures proper assignment of your Business Industry Code (BIC), which affects your activity statement requirements and industry benchmarking. Manufacturers in this class typically report under BIC 15240 for sanitary paper product manufacturing.
For tax purposes, businesses in this classification should maintain detailed records of manufacturing inputs, production outputs, and inventory movements. The classification may affect eligibility for certain manufacturing grants or energy efficiency programs targeted at specific industry sectors.
Workers' compensation premiums are influenced by ANZSIC classification, as different manufacturing processes carry varying risk profiles. Businesses should verify their classification with their state-based workers' compensation authority to ensure appropriate coverage and premium calculations. Regular review of your ANZSIC code is recommended as business activities evolve or diversify.