What this class covers
ANZSIC class 2312 classifies Australian businesses that manufacture motor vehicle bodies, trailers, and caravans, or perform permanent modifications to vehicles using existing engine and chassis components. This classification applies to operations that create new vehicle bodies rather than repair existing ones.
Typical businesses in this class include manufacturers building truck bodies or tipper trays, companies assembling bus bodies on supplied chassis, caravan and campervan production facilities, and specialized operations that convert standard vehicles into ambulances or fire trucks. The classification also covers trailer manufacturers producing boat trailers, horse floats, and stock crates for agricultural use.
This industry classification is used by the Australian Bureau of Statistics for economic data collection, by businesses for ABN registration and industry benchmarking, and by government agencies when administering manufacturing-specific programs or regulations.
Primary activities in plain English
Businesses classified under ANZSIC 2312 primarily engage in:
- Manufacturing motor vehicle bodies for trucks, buses, and other vehicles
- Building caravans, campervans, and mobile homes
- Producing various types of trailers including boat trailers, horse floats, and stock crates
- Assembling vehicle bodies onto supplied motor and chassis units
- Converting standard vehicles into specialized units like ambulances or fire trucks
- Manufacturing truck tipper trays and similar equipment
- Performing permanent modifications to vehicle bodywork using existing engine and chassis
Exclusions and nearby codes
Certain activities are specifically excluded from ANZSIC 2312. Panel beating and smash repair work, which involves repairing rather than manufacturing vehicle bodies, falls under Group 941 (Automotive Repair and Maintenance). This distinction is important as repair work involves different processes, skills, and business models compared to manufacturing.
Businesses that manufacture complete motor vehicles (including both body and engine/chassis) are classified in Class 2311 (Motor Vehicle Manufacturing). Those manufacturing motor vehicle parts and accessories (excluding bodies) fall under Class 2313 (Motor Vehicle Parts and Accessory Manufacturing).
Practical guidance
When registering your ABN, selecting the correct ANZSIC classification helps ensure your business is accurately categorized for statistical and regulatory purposes. For businesses in this class, ANZSIC 2312 is typically the appropriate code if your primary activity involves manufacturing vehicle bodies, trailers, or caravans.
This classification may affect your business's workers' compensation premiums, as manufacturing operations generally have different risk profiles than repair businesses. When completing Business Activity Statements (BAS) and tax returns, maintaining consistent industry coding helps with accurate reporting.
Some state and federal grant programs for manufacturing businesses may use ANZSIC codes to determine eligibility. The related BIC code 23120 corresponds to this classification for import/export documentation and some statistical reporting requirements.