What this class covers
ANZSIC class 3731 categorises Australian businesses primarily engaged in the wholesale distribution of furniture and floor coverings (excluding ceramic tiles). These businesses typically operate as intermediaries between manufacturers and retailers, supplying products to furniture stores, department stores, flooring specialists, and commercial clients. The classification applies to operations that purchase goods in bulk and sell them to businesses rather than directly to consumers.
Common examples include a wholesale distributor supplying imported lounge suites to furniture retailers, a specialised floor covering wholesaler providing carpet and vinyl rolls to flooring installation companies, or a bedding wholesaler distributing mattresses to bed shops and hotels. These businesses may operate from warehouses, showrooms, or distribution centres and often provide trade-only services to qualified business customers.
Primary activities in plain English
Businesses in this classification primarily engage in:
- Wholesaling furniture items including indoor, outdoor, office, and commercial furniture
- Distributing floor coverings such as carpet, vinyl, laminate, and wooden flooring (but not ceramic tiles)
- Wholesaling mattresses and bedding foundations to retailers
- Supplying non-textile blinds including aluminium, PVC, and other synthetic blind products
Exclusions and nearby codes
This class specifically excludes certain wholesale activities that fall under different ANZSIC classifications. Businesses primarily engaged in wholesaling ceramic floor tiles are classified under ANZSIC 3339: Other Hardware Goods Wholesaling, as these products are considered hardware items rather than floor coverings for classification purposes.
Similarly, businesses wholesaling canvas blinds or other textile-based window coverings are included in ANZSIC 3711: Textile Product Wholesaling. This distinction reflects the material composition rather than the end use of the products.
Practical guidance
When registering your business with the Australian Business Register, use Business Industry Code (BIC) 37310, which corresponds directly to ANZSIC 3731. This ensures accurate classification for tax purposes and statistical reporting. For workers' compensation insurance, most businesses in this classification fall under general wholesale trade categories, but premium rates may vary based on specific operational risks like manual handling or warehouse activities.
Keep detailed records of your wholesale transactions, as the Australian Taxation Office may review your classification if retail sales exceed wholesale activities. While no specific grants target this industry, wholesalers may qualify for general business support programs, export development grants, or energy efficiency incentives available through federal and state government initiatives.