What this class covers
ANZSIC class 2393 classifies Australian businesses primarily engaged in manufacturing or repairing railway rolling stock. This includes the production of locomotives, passenger carriages, freight wagons, trams, and cable cars, as well as specialised maintenance and repair services for this equipment. The classification applies to both new manufacturing operations and dedicated repair facilities serving the rail industry.
In practice, this means businesses building new electric trains for metropolitan networks, manufacturing freight wagons for mining operations, or maintaining heritage steam locomotives would typically fall under this class. The classification is used by government agencies for statistical reporting, by industry associations for sector analysis, and by businesses themselves when registering for an ABN or applying for industry-specific programs.
Examples include a workshop refurbishing passenger carriages for state rail operators, a manufacturer producing trams for urban light rail systems, or a company building specialised ore cars for mining rail networks.
Primary activities in plain English
Businesses in this class typically engage in one or more of the following activities:
- Manufacturing railway locomotives (including electric, diesel, and steam engines)
- Building passenger rail carriages and freight wagons
- Producing trams and light rail vehicles
- Manufacturing cable cars for transport systems
- Repairing and maintaining locomotives and rolling stock
- Refurbishing and overhauling existing railway vehicles
Exclusions and nearby codes
This class specifically excludes businesses engaged in constructing railway tracks, bridges, and other infrastructure, which fall under ANZSIC class 3109 (Other Heavy and Civil Engineering Construction).
Other related classifications include ANZSIC group 239 (Other Transport Equipment Manufacturing) which contains this class, and broader division C (Manufacturing). Businesses manufacturing motor vehicles, trailers, ships, or aircraft would be classified elsewhere within Division 23 based on their specific activities.
Practical guidance
When registering for an ABN, businesses in this sector should select ANZSIC 2393 as their main business activity code if their primary revenue comes from manufacturing or repairing railway rolling stock. This classification may affect your Business Industry Code (BIC) for tax purposes, with the corresponding BIC being 23930.
For workers' compensation insurance, businesses should consult their state-based scheme as premiums may vary based on the specific manufacturing and repair activities undertaken. Some state and federal government grants or industry assistance programs for manufacturing may be relevant to businesses in this classification.
When completing Business Activity Statements or tax returns, ensure your reported activities align with this classification to maintain consistency with Australian Bureau of Statistics data collections and industry benchmarking.