What this class covers
ANZSIC class 4110 classifies businesses primarily engaged in retailing a general range of groceries and non-specialised food items. This classification applies to establishments selling diverse food products for home consumption, whether operating on a self-service basis or with assisted service. The category encompasses operations ranging from large supermarket chains to smaller independent grocery stores and convenience outlets.
Typical businesses in this class include major supermarket chains like Woolworths and Coles, independent grocery stores such as IGA outlets, convenience stores like 7-Eleven, neighbourhood milk bars, and small grocery retailers in suburban or rural locations. These businesses typically stock a broad assortment of food items including fresh produce, dairy products, packaged goods, and basic household supplies, though food products dominate their sales.
In Australia, this classification is used by the Australian Bureau of Statistics for economic data collection, by the ATO for business activity reporting, and by various government agencies for industry analysis and policy development. Businesses use this classification when registering for an ABN and may need it for certain licensing applications or industry-specific reporting.
Primary activities in plain English
Businesses in this classification typically engage in:
- Operating supermarkets that sell a wide variety of food and grocery products
- Running grocery stores offering general food lines and household essentials
- Managing convenience stores that provide quick shopping options with limited product ranges
- Retailing non-specialised food products through various store formats
- Selling groceries through traditional service counters or self-service setups
Exclusions and nearby codes
This class specifically excludes businesses that primarily retail specialised food lines. These operations fall under ANZSIC Group 412: Specialised Food Retailing, which includes classifications for butchers, bakeries, fruit and vegetable shops, liquor stores, and other specialty food retailers.
Nearby classifications include ANZSIC 4121 (Meat Retailing), 4122 (Fish and Seafood Retailing), 4123 (Fruit and Vegetable Retailing), and 4124 (Liquor Retailing). Businesses that combine general grocery retailing with significant specialised food departments may need to consider their primary activity when selecting the appropriate classification.
Practical guidance
When registering your business with the Australian Business Register, you'll need to select your main business activity classification. Supermarkets and grocery stores typically use ANZSIC 4110, which corresponds to BIC code 41100. This classification may affect your workers' compensation insurance premiums, as different industry classes have varying risk assessments.
For tax purposes, businesses in this classification must maintain accurate records of GST collected on food sales, noting that some basic food items may be GST-free while prepared foods and most grocery items attract GST. Some state and territory governments offer specific grants or support programs for small grocery businesses, particularly in regional areas.
When completing Business Activity Statements, ensure you correctly report sales figures that align with your primary classification. If your business activities change significantly—such as adding a substantial specialty food section—you may need to review your classification to ensure it remains appropriate.