ATO BIC
ATO Business Industry Codes for Australia
Use the BIC section to see how ATO business industry codes connect to ANZSIC classes. It is built for tax-return lookup and for users who need to understand the code behind a business activity label.
How BIC works
The BIC set is used in ATO workflows where a business industry label is required. The code usually follows the activity that generates the largest share of income, rather than every thing the business does.
The parent ANZSIC class is the anchor point. From there, the BIC list gives the practical descriptions used in the tax context.
Featured codes
- 1110 Nursery Production (Under Cover)
- 1120 Nursery Production (Outdoors)
- 1130 Turf Growing
- 1140 Floriculture Production (Under Cover)
- 1150 Floriculture Production (Outdoors)
- 1210 Mushroom Growing
- 1220 Vegetable Growing (Under Cover)
- 1230 Vegetable Growing (Outdoors)
- 1310 Grape Growing
- 1320 Kiwifruit Growing
- 1330 Berry Fruit Growing
- 1340 Apple and Pear Growing
- 1350 Stone Fruit Growing
- 1360 Citrus Fruit Growing
- 1370 Olive Growing
- 1390 Other Fruit and Tree Nut Growing
- 1410 Sheep Farming (Specialised)
- 1420 Beef Cattle Farming (Specialised)
- 1430 Beef Cattle Feedlots (Specialised)
- 1440 Sheep-Beef Cattle Farming
- 1450 Grain-Sheep or Grain-Beef Cattle Farming
- 1460 Rice Growing
- 1490 Other Grain Growing
- 1510 Sugar Cane Growing
ATO-specific BIC codes
- 9901 Diamond mining
- 9902 Opal mining
- 9903 Gemstone mining - except opals and diamonds
- 9909 Mining nec
- 98000 Non-taxable or Nil company tax returns - no income, expense or balance sheet data present
- 99010 Interest on bearer debentures
- 99020 Overseas ships freight - section 129 Income Tax Assessment Act 1936 (ITAA 1936)
- 99030 Film and video tape royalties - section 136A ITAA 1936, derived by non-residents
- 99040 Non-resident insurance company - section 143 ITAA 1936
- 99050 Insurance and re-insurance with a non-resident - sections 144 and 148 ITAA 1936
- 99060 Consolidation assessment - section 219 ITAA 1936
- 99070 Control of non-residents' money - section 255 ITAA 1936