What this class covers
ANZSIC class 2311 classifies Australian businesses primarily engaged in manufacturing complete motor vehicles or manufacturing motor vehicle engines. This classification covers the production of vehicles intended for use on public roads, excluding specialized industrial vehicles. The Australian automotive manufacturing landscape has shifted significantly since the closure of major passenger car manufacturing facilities, but this classification remains relevant for specialty vehicle manufacturers, engine production, and emerging electric vehicle operations.
Businesses in this class typically operate manufacturing facilities with assembly lines, specialized machinery, and significant capital investment. Examples include companies manufacturing electric buses for public transport, specialty truck manufacturers producing road-going commercial vehicles, operations assembling imported vehicle kits, manufacturers developing hydrogen fuel cell vehicles, and facilities producing internal combustion or electric vehicle engines for supply to other manufacturers.
Primary activities in plain English
This class includes businesses engaged in:
- Manufacturing complete buses, including electric and alternative fuel models
- Producing hydrogen, fuel cell, hybrid or electric vehicles
- Manufacturing passenger cars and sedans
- Assembling motor vehicles from components or kits
- Manufacturing engines specifically for motor vehicles
- Producing trucks designed for on-road use (excluding off-highway models)
- Manufacturing vans and light commercial vehicles
Exclusions and nearby codes
Several related activities fall outside this classification and are covered by other ANZSIC codes:
Converting motor vehicle bodies using existing engines and chassis is classified under 2312 Motor Vehicle Body and Trailer Manufacturing. Manufacturing motor vehicle parts (without complete vehicle assembly) falls under 2319 Other Motor Vehicle Parts Manufacturing.
Manufacturing motorcycles and unusual terrain vehicles like hovercrafts is classified in 2399 Other Transport Equipment Manufacturing n.e.c.. Off-highway trucks are covered by 2462 Mining and Construction Machinery Manufacturing, while forklift trucks fall under 2491 Lifting and Material Handling Equipment Manufacturing. Vehicle repair and maintenance activities are classified in Group 941 Automotive Repair and Maintenance.
Practical guidance
Businesses operating in motor vehicle manufacturing must register for an ABN and typically need to register for GST due to the high-value nature of vehicle sales. The Australian Taxation Office requires detailed records of manufacturing costs, inventory, and sales for tax purposes. This classification corresponds to BIC code 23110 for business activity statements.
Workers' compensation classifications for this industry typically fall under manufacturing categories with premiums reflecting the industrial nature of vehicle production. Businesses may need to comply with Australian Design Rules and vehicle certification requirements administered by the Department of Infrastructure. While major automotive manufacturing incentives have largely concluded, businesses should investigate state-based manufacturing support programs and research and development tax incentives that may apply to innovative vehicle technologies.