44000 Accommodation
This BIC code maps back to ANZSIC class 4400 and should generally reflect the business activity producing the largest share of income on the relevant tax return.
Code facts
- Parent ANZSIC class
- 4400 Accommodation
- ANZSIC group
- 440 Accommodation
- ANZSIC subdivision
- 44 Accommodation
- Division
- H Accommodation And Food Services
Industries covered
- Boarding houses
- Camping ground operation
- Caravan parks and camping grounds
- Guest house operation
- Holiday houses and flats operation
- Hotel operation
- Motel operation
- Private hotel operation - short-term accommodation
- Ski-lodge operation
- Student residences operation - except boarding schools
- Youth hostel operation
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
Who is this code for
This code typically applies to:
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
Frequently asked questions
What does BIC 44000 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.