What this class covers
ANZSIC class 2399 categorises Australian businesses that manufacture various transport equipment not classified elsewhere in the classification system. This diverse category encompasses both motorised and non-motorised transport solutions across consumer, recreational, and specialised applications. The classification is used by government agencies, researchers, and industry bodies to track manufacturing activity and economic contributions in this sector.
Typical businesses in this class might include a Melbourne-based bicycle manufacturer producing commuter and recreational bikes, a Perth workshop building custom hovercraft for recreational use, or a Brisbane facility specialising in electronic wheelchair production. Other examples could include a regional manufacturer creating golf buggies for resorts and courses, or a specialist workshop producing trotting gigs for harness racing. These operations share the common thread of creating transport solutions that don't fit into more specific vehicle manufacturing categories.
Primary activities in plain English
Businesses in this class typically engage in:
- Manufacturing bicycles of all types, including road, mountain, and children's bikes
- Producing motorcycles and motorised scooters
- Building electronic mobility scooters and wheelchairs
- Constructing hovercraft for various applications
- Manufacturing golf buggies and carts
- Producing baby strollers and prams
- Building wheelbarrows for domestic and commercial use
- Creating horse-drawn vehicles and trotting gigs
- Manufacturing unusual terrain vehicles for specialised environments
Exclusions and nearby codes
Several related manufacturing activities are specifically excluded from this class and belong elsewhere in the ANZSIC system:
- Manufacturing off-highway trucks falls under Class 2462 Mining and Construction Machinery Manufacturing
- Forklift truck production belongs in Class 2491 Lifting and Material Handling Equipment Manufacturing
- Wheeled toys like skateboards are classified under Class 2592 Toy, Sporting and Recreational Product Manufacturing
- Motorcycle repair services fall under Class 9419 Other Automotive Repair and Maintenance
This class sits within Division C Manufacturing and specifically under Subdivision 23 Transport Equipment Manufacturing, alongside classes for motor vehicle, ship, and aircraft manufacturing.
Practical guidance
When registering your ABN, selecting the correct ANZSIC classification ensures accurate Business Industry Code (BIC) assignment, which affects workers' compensation premiums and statistical reporting. Manufacturers in this class typically fall under relevant manufacturing BIC codes, which influence insurance costs based on industry risk profiles.
Businesses should maintain detailed records of their primary activities, as government agencies may review classifications for statistical accuracy and compliance purposes. Some state and federal grant programs for manufacturing innovation may use ANZSIC codes to determine eligibility, though specific criteria vary by program.
For tax purposes, businesses in this class would typically complete standard business activity statements and report manufacturing income under appropriate categories. Consulting with a business advisor or accountant can help ensure correct classification for all regulatory requirements.