ATO business industry code

31010 Road and Bridge Construction

This BIC code maps back to ANZSIC class 3101 and should generally reflect the business activity producing the largest share of income on the relevant tax return.

Code facts

Parent ANZSIC class
3101 Road and Bridge Construction
ANZSIC group
310 Heavy and civil engineering construction
ANZSIC subdivision
31 Heavy and civil engineering construction
Division
E Construction

Industries covered

  • Aerodrome runway construction
  • Asphalt surfacing
  • Bridge construction or repair
  • Civil engineering - road or bridge construction
  • Parking lot construction - except buildings
  • Paving material - hot mix bitumen
  • Road construction, repair or sealing

Practical guidance

For tax work, the relevant question is usually which activity produces the largest share of income. That is the label the BIC is trying to capture.

If the activity is mixed, use the parent ANZSIC class first and then compare the nearby BIC codes rather than guessing from the title alone.

Related BIC codes

No nearby BIC codes are grouped under the same parent ANZSIC class.

Compliance risk score

2 of 2 factors passing

10 / 10
Verified official source
- ATO workbook sheet 2026
Complete hierarchy
- Parent ANZSIC class and hierarchy links are present

How we calculate this score →

Who is this code for

This code typically applies to:

Aerodrome runway constructionAsphalt surfacingBridge construction or repairCivil engineering - road or bridge constructionParking lot construction - except buildingsPaving material - hot mix bitumen

Also relevant for

Source: ATO_INDUSTRY_TEXT + AU_CODEX_SEMANTIC_MATCH_V1, 2026-05-07

Nearby BIC codes to compare

No nearby BIC comparison set is attached for this page.

In this section

31010 Road and Bridge Construction

Frequently asked questions

What does BIC 31010 cover?

The code groups business activities under the ATO wording used for tax return workflows. It is the code to use when the business needs a practical industry label, not a broad industry explanation.

How do I know whether this is the right BIC?

Check the parent ANZSIC class, then compare the industry descriptions listed on the page. If the business activity sits elsewhere, the parent ANZSIC class will usually point you to the better match.

Why does the page show nearby BIC codes?

Nearby codes help you compare similar labels and avoid choosing a code that is too broad or too narrow for the underlying activity.

Source and trust

Official source
ATO BIC workbook
Last reviewed
2026-04-17

This site is an independent reference resource. It is not affiliated with, endorsed by, or connected to the ABS, ATO or any Australian Government agency.

Please verify critical classification decisions with the official authority before using them for tax, payroll, licensing, immigration or compliance work.

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