What this class covers
ANZSIC class 2592 encompasses Australian businesses primarily engaged in manufacturing toys, sporting equipment, and recreational products from various materials excluding fur and leather. This classification applies to establishments producing items for play, fitness, and outdoor activities that don't fall under specialized vehicle, clothing, or footwear categories. Typical operations include factories producing plastic toys, composite sporting goods, and metal recreational equipment for both domestic and international markets.
In practical terms, this might include a Melbourne-based workshop manufacturing custom skateboards, a Queensland factory producing fishing rods and tackle, or a Sydney operation creating playground equipment for schools and councils. The classification also covers manufacturers of archery equipment, billiard tables, and weight training machines. These businesses typically operate within Australia's manufacturing sector, supplying retailers, sporting clubs, and direct consumers.
The classification is used by government agencies, researchers, and businesses themselves to track industry performance, allocate resources, and understand market trends. Australian businesses in this sector must correctly identify their ANZSIC code for tax reporting, grant applications, and regulatory compliance purposes.
Primary activities in plain English
Businesses in this class typically engage in one or more of the following activities:
- Manufacturing equipment for sports like archery, cricket, and lawn bowls
- Producing billiard, snooker, or pool tables and accessories
- Making fishing tackle including rods, reels, and artificial lures
- Building hang gliders, sailboards, and surfboards
- Creating playground equipment for parks and schools
- Manufacturing skateboards and non-motorized tricycles
- Producing weight training equipment and gym machines
- Making toys from materials like plastic, wood, and metal (excluding fur/leather)
- Manufacturing other sporting and recreational products not covered elsewhere
Exclusions and nearby codes
Several related manufacturing activities are specifically excluded from ANZSIC 2592 and classified elsewhere:
Manufacturing of wet suits, life jackets, rucksacks, sports clothing, or sports footwear falls under Subdivision 13: Textile, Leather, Clothing and Footwear Manufacturing. This separation ensures specialized textile products are grouped appropriately.
Production of sails, tents, and sleeping bags is classified under Class 1333: Cut and Sewn Textile Product Manufacturing, distinguishing these textile goods from recreational equipment.
Boatbuilding activities, including manufacturing dinghies, canoes, and small boats (other than sailboards), are included in Class 2392: Boatbuilding and Repair Services.
Toys made from fur or leather are classified under Class 1320: Leather Tanning, Fur Dressing and Leather Product Manufacturing.
Practical guidance
Australian businesses in this classification should register for an ABN and GST if annual turnover exceeds $75,000. When completing Business Activity Statements and tax returns, use the corresponding BIC code 25920 to ensure accurate reporting. This alignment between ANZSIC and BIC codes helps maintain consistent statistical data across government systems.
Workers' compensation insurance classifications may vary by state, but typically fall under manufacturing categories. Businesses should consult their state's WorkCover authority for specific premium calculations based on their operational risks and payroll data.
Manufacturers in this sector may be eligible for various government grants and support programs aimed at boosting Australian manufacturing innovation and export capabilities. Keeping accurate records of production processes, materials used, and end products will help when applying for such programs or complying with product safety standards administered by the ACCC.