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 2319 classifies Australian businesses primarily engaged in manufacturing motor vehicle parts and components that aren't covered by more specific classifications. This includes a wide range of automotive components from mechanical systems to safety equipment and accessories. The class also specifically includes factory-based engine reconditioning performed on a changeover basis, where engines are rebuilt as inventory rather than for specific customer vehicles.

Typical businesses in this classification might include a manufacturer specializing in automotive transmission systems, a workshop producing custom suspension components for the aftermarket, or a facility that reconditions engines for replacement purposes. Other examples include companies manufacturing automotive radiators, exhaust systems, or child car safety restraints. This classification applies to businesses whose primary activity is manufacturing these components rather than retailing or installing them.

This classification is used across Australian government systems including the Australian Business Register for ABN registration, tax reporting, industry statistics collection by the ABS, and for eligibility assessment in certain industry-specific grants or programs. Correct classification ensures businesses are grouped with similar operations for benchmarking and policy development.

Primary activities in plain English

Businesses in this class are primarily engaged in:

  • Manufacturing automotive parts not covered elsewhere (general catch-all)
  • Producing car accessories such as roof racks or aftermarket components
  • Manufacturing child car restraint systems for vehicle safety
  • Producing clutch assemblies for motor vehicles
  • Factory reconditioning of changeover motors (engine rebuilding as inventory)
  • Manufacturing gearboxes and transmission systems
  • Marine conversion of automotive engines for boat use
  • Producing mufflers and exhaust system components
  • Manufacturing radiators and cooling system parts
  • Producing seat belts and other vehicle safety restraints
  • Manufacturing shock absorbers and suspension components
  • Producing wheels (though some wheel manufacturing may fall under other classes)

Exclusions and nearby codes

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

Businesses manufacturing complete motor vehicles are classified in ANZSIC 2311: Motor Vehicle Manufacturing, while those manufacturing motor vehicle bodies and trailers are in ANZSIC 2312.

Practical guidance

When registering your business or updating details with the Australian Business Register, ensure you select the most accurate ANZSIC code that reflects your primary activity. For businesses in this class, the corresponding Business Industry Code (BIC) is 23190, which may be required on certain government forms and reporting.

Your ANZSIC classification can affect how you complete Business Activity Statements (BAS) only insofar as it helps the ATO understand your business activities. It does not directly determine GST obligations or other tax treatments, but ensures you're grouped correctly for industry benchmarking.

Workers' compensation premiums in Australia are often influenced by industry classification, so accurate ANZSIC coding helps ensure appropriate premium calculations. Some state-based grants or industry assistance programs may also use ANZSIC codes to determine eligibility, particularly those supporting manufacturing or automotive sectors.

If your business engages in multiple activities, you should be classified according to the activity that generates the most revenue. Regularly review your classification if your business activities change significantly over time.