What this class covers
ANZSIC class 1161 covers Australian businesses primarily engaged in milling flour, meal, and starch products from grains, vegetables, or plants intended for human consumption. These operations typically involve cleaning and blending raw grains, treating them with heat and moisture, and processing them through rollers to produce various grades of milled products. The classification focuses on the initial processing stage rather than further manufacturing into finished food products.
This class includes diverse operations across Australia's food manufacturing sector, from large-scale commercial flour mills processing wheat into various flour grades to smaller specialty operations producing niche products. Examples include a wheat flour mill supplying bakeries and supermarkets, a specialty operation producing gluten-free flours from alternative grains, a rice processing facility producing rice flour and meal, a malt house producing barley malt for brewing ingredients, and a starch manufacturing plant extracting starch from corn or potatoes for food applications.
Primary activities in plain English
Businesses in this class typically engage in one or more of the following activities:
- Milling flour from wheat, barley, rye, or other grains for human consumption
- Producing cornflour, cornmeal, and other maize-derived products
- Manufacturing rice products including rice flour, meal, and parboiled rice
- Producing malt from barley or wheat for brewing and food applications
- Manufacturing starches and starch products from various plant sources
- Producing baking powder and other leavening agents
- Manufacturing specialty products like arrowroot, sago, and tapioca
- Producing wheat germ, wheat bran, and other grain derivatives for human consumption
- Manufacturing glucose, dextrose, and dextrin (except prepared forms)
Exclusions and nearby codes
Several related activities are specifically excluded from this class and fall under other ANZSIC classifications:
Manufacturing prepared cereal breakfast foods is classified under ANZSIC 1162: Cereal, Pasta and Baking Mix Manufacturing. This distinction separates basic milling operations from those creating finished consumer products.
Producing grain offal, crushed grain, or cereals for animal or bird feed falls under ANZSIC 1192: Prepared Animal and Bird Feed Manufacturing, as these products are intended for animal consumption rather than human consumption.
Businesses primarily engaged in repacking and wholesaling flour or cereal foods are classified under ANZSIC 3609: Other Grocery Wholesaling, as their main activity is distribution rather than manufacturing.
Manufacturing malted milk-based powder and mixtures is included in ANZSIC 1133: Cheese and Other Dairy Product Manufacturing due to the significant dairy component in these products.
Practical guidance
When registering your business with the Australian Business Register, you'll typically use ANZSIC 1161 if your primary activity involves grain milling for human consumption. This classification may affect your Business Industry Code (BIC), which is used for various government reporting purposes. The corresponding BIC code for this activity is 11610.
For tax purposes, businesses in this classification need to consider GST implications for their products, as most food products in Australia are GST-free, though some exceptions apply. You'll need to maintain appropriate records to support your GST treatment of different products.
Workers' compensation premiums for manufacturing operations like grain milling are typically calculated differently from retail or wholesale operations due to different risk profiles. Check with your state's workers' compensation authority for specific classification details and premium rates.
Some government grants or industry assistance programs may be available specifically for food manufacturing businesses, though eligibility criteria vary. Industry associations such as the Australian Food and Grocery Council may provide additional resources and support for businesses in this sector.