What this class covers
ANZSIC class 0191 classifies Australian businesses primarily engaged in horse farming operations. This classification applies to enterprises where horse-related activities constitute the main source of income or operational focus. The sector encompasses various commercial horse operations across Australia, from small-scale agistment services to large thoroughbred breeding establishments.
Typical operations falling under this classification include commercial horse breeding facilities producing horses for racing, competition, or recreational purposes. Stud farms managing bloodlines and breeding programs for specific equine disciplines also belong here. Additionally, businesses providing agistment services—where horses are boarded on behalf of owners—are included when this represents their primary activity.
Examples of businesses in this class include a thoroughbred stud farm in the Hunter Valley breeding racehorses, a standardbred operation in Victoria producing harness racing horses, a Queensland breeding facility focusing on quarter horses for competition, a Western Australian agistment property providing pasture boarding services, and a New South Wales stud specializing in breeding ponies for children's riding.
Primary activities in plain English
Businesses classified under ANZSIC 0191 typically engage in:
- Breeding horses for various purposes including racing, competition, leisure riding, or commercial sale
- Operating stud farms that manage breeding programs, stallion services, and bloodline development
- Providing agistment services where horses are housed and cared for on behalf of their owners
- Raising young horses (foals and yearlings) for future training or sale
- Managing breeding stock including mares, stallions, and foaling operations
Exclusions and nearby codes
ANZSIC 0191 specifically excludes businesses where horse farming is not the primary activity. Horse training establishments primarily engaged in breaking-in, educating, or conditioning horses fall under ANZSIC 0153 (Horse and Dog Racing Administration and Track Operations) when associated with racing, or elsewhere if training for other purposes.
Businesses mainly providing equestrian instruction or riding schools are classified elsewhere, as are veterinary services focused on horse health care. Agricultural operations that keep horses incidental to other farming activities (such as cattle stations using horses for stock work) would typically be classified according to their primary agricultural output rather than under horse farming.
Related classifications include ANZSIC 0153 for racing-related activities and ANZSIC 0199 for other livestock farming not elsewhere classified. The corresponding Business Industry Code (BIC) for tax purposes is 1910.
Practical guidance
Businesses operating in horse farming should register for an ABN and report under primary production rules for tax purposes. The classification influences your Business Industry Code (BIC 1910) for activity statement reporting and may affect eligibility for certain primary producer concessions.
Workers' compensation premiums are typically calculated based on this classification, with rates reflecting the specific risks associated with livestock handling. State-based requirements may apply for livestock identification, animal welfare compliance, and biosecurity measures.
Some horse farming operations may qualify for agricultural grants or drought assistance programs, though eligibility depends on specific program criteria. Businesses should maintain accurate records of breeding activities, sales, and expenses to meet tax obligations and potentially qualify for primary producer tax averaging provisions.