What this class covers
ANZSIC class 1172 categorises businesses in Australia that are primarily engaged in the factory-based manufacturing of cakes, pastries, pies, and similar baked goods. This classification applies to operations where production occurs in a dedicated manufacturing facility, as opposed to a retail bakery setting. The core activity is the creation of these products for wholesale distribution to retailers, cafés, or other food service providers, rather than for direct sale to the final consumer over the counter.
Typical examples of businesses in this class include a large-scale factory that produces frozen pies for national supermarket chains, a dedicated facility manufacturing pre-packaged cakes for airline catering services, a commercial operation specialising in frozen pastry dough supplied to hotels and restaurants, a plant that produces and ices celebration cakes for wholesale to independent grocery stores, and a manufacturer of crumpets and doughnuts for distribution to convenience stores.
Primary activities in plain English
Businesses in this class primarily engage in the following manufacturing activities within a factory environment:
- Manufacturing cakes, pastries, and pies (including meat, fruit, or vegetable varieties).
- Producing frozen versions of cakes, pastries, and dough.
- Manufacturing cake or pastry-based items like slices, puddings, and desserts.
- Producing specific items like doughnuts and crumpets.
- Finishing products by adding icing, jam, or other decorations to cakes.
Exclusions and nearby codes
It is important to distinguish this class from similar but distinct business activities. The manufacturing of cake and baking mixes is not included here; it is classified under ANZSIC 1162: Cereal, Pasta and Baking Mix Manufacturing.
Businesses that both manufacture and sell their bakery products directly to consumers from the same premises (like a traditional retail bakery) are excluded from this factory-based class. This activity falls under ANZSIC 1174: Bakery Product Manufacturing (Non-factory based).
Furthermore, establishments that only sell bakery products without manufacturing them on-site (i.e., pure retailers) are classified in the retail division, specifically under ANZSIC 4129: Other Specialised Food Retailing.
Practical guidance
When registering for an Australian Business Number (ABN) with the Australian Taxation Office (ATO), you will likely need to select this ANZSIC code if your primary business activity aligns with the description. This code will also be used on your Business Activity Statement (BAS) for statistical purposes.
For taxation and reporting, this classification helps define your business within the manufacturing sector. Your Business Industry Code (BIC), used for Pay As You Go (PAYG) withholding, may be derived from this ANZSIC class, often appearing as 11720.
This classification can also influence your workers' compensation insurance premiums, as rates are often risk-assessed based on industry activity. When researching eligibility for government grants or support programs aimed at the food manufacturing sector, ensure you are looking at programs relevant to factory-based production (Division C Manufacturing) rather than retail.