ATO business industry code

67110 Residential Property Operators

This BIC code maps back to ANZSIC class 6711 and should generally reflect the business activity producing the largest share of income on the relevant tax return.

Code facts

ANZSIC group
671 Property operators
ANZSIC subdivision
67 Property operators and real estate services
Division
L Rental, Hiring And Real Estate Services

Industries covered

  • Buildings, residential - renting or leasing - other than holiday
  • Renting or leasing flats as owner or leaseholder (except holiday houses and flats)
  • Renting or leasing houses as owner or leaseholder (except holiday houses and flats)

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:

Buildings, residential - renting or leasing - other than holidayRenting or leasing flats as owner or leaseholder (except holiday houses and flats)Renting or leasing houses as owner or leaseholder (except holiday houses and flats)

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

67110 Residential Property Operators

Frequently asked questions

What does BIC 67110 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.

Report a correction