Important: This page is an independent reference summary. Verify classification decisions against the official ABS source before using them for tax, licensing, immigration or compliance purposes.

What this class covers

ANZSIC class 1199 classifies Australian businesses engaged in manufacturing miscellaneous food products not covered by more specific categories. This residual category captures diverse food production activities that don't fit elsewhere in the classification system.

Typical operations include processing coffee beans into ground or instant coffee, blending and packaging tea, manufacturing food flavourings and seasonings, producing frozen pre-prepared meals, and formulating health supplements in powder, tablet, or liquid form. The class also covers manufacturers of specialty items like Worcestershire sauce, gelatine, yeast extracts, and processed herbs and spices.

For example, a Melbourne-based company producing instant coffee, a Sydney operation manufacturing frozen gourmet meals for retail sale, a Brisbane facility making protein supplements from soy isolates, a Perth business blending and packaging specialty teas, and an Adelaide factory producing food colourings and flavourings for the baking industry would all be classified here.

Primary activities in plain English

Businesses in this class primarily engage in:

  • Manufacturing coffee products including ground, instant, and roasted coffee
  • Blending, packaging, and manufacturing tea products
  • Producing food flavourings, seasonings, and colourings
  • Manufacturing frozen pre-prepared meals and dishes
  • Formulating health and nutritional supplements
  • Processing herbs, spices, and honey products
  • Manufacturing gelatine, yeast extracts, and food dressings
  • Producing dessert mixes, jelly crystals, and savoury specialties
  • Processing egg products through pulping or drying
  • Manufacturing cooking or table salt (but not industrial salt)

Exclusions and nearby codes

Several related activities are specifically excluded from this class and classified elsewhere:

Businesses manufacturing salt for industrial purposes are included in ANZSIC class 1813 (Basic Inorganic Chemical Manufacturing). This distinction separates food-grade salt production from industrial chemical manufacturing.

Units providing catering services are classified in ANZSIC class 4513 (Catering Services). The key difference is that class 1199 covers manufacturing of food products for sale to other businesses or consumers, while catering involves preparing and serving meals directly to customers.

Related classifications include ANZSIC class 1191 (Seafood Processing), class 1192 (Oil and Fat Manufacturing), and class 2160 (Grocery, Soft Good and Pharmaceutical Product Wholesaling) for businesses primarily engaged in wholesaling rather than manufacturing these products.

Practical guidance

When registering your business with the Australian Business Register (ABR), you'll need to select the most appropriate ANZSIC code that describes your main activity. Using code 1199 ensures accurate statistical reporting to the Australian Bureau of Statistics and may affect your business's classification for various regulatory purposes.

For tax purposes, businesses in this class typically report under the Business Industry Code (BIC) 11990. This code helps the ATO categorize your business activity for tax return processing and may influence deductions claims related to food manufacturing.

Workers' compensation insurance classifications may vary by state, but food manufacturing operations generally fall under specific risk categories for food processing. Check with your state's WorkSafe authority for precise classification details as premiums can differ based on the specific manufacturing processes employed.

Businesses in this class may be eligible for certain manufacturing grants or export development programs, particularly those focused on value-added food products or innovation in the food processing sector. Always verify eligibility criteria as programs frequently change.