ATO business industry code

66110 Passenger Car Rental and Hiring

This BIC code maps back to ANZSIC class 6611 and should generally reflect the business activity producing the largest share of income on the relevant tax return.

Code facts

ANZSIC group
661 Motor vehicle and transport equipment rental and hiring
ANZSIC subdivision
66 Rental and hiring services (except real estate)
Division
L Rental, Hiring And Real Estate Services

Industries covered

  • Car leasing, hiring or renting - except licensed hire cars or taxi cabs
  • Hire car service without driver
  • Motor vehicle - hiring, leasing or renting - except licensed hire cars or taxi cabs

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:

Car leasing, hiring or renting - except licensed hire cars or taxi cabsHire car service without driverMotor vehicle - hiring, leasing or renting - except licensed hire cars or taxi cabs

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

66110 Passenger Car Rental and Hiring

Frequently asked questions

What does BIC 66110 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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