What this class covers
ANZSIC class 2432 classifies Australian businesses primarily engaged in manufacturing electric lighting equipment, components, and electric signs. This includes the production of various lighting products for residential, commercial, and industrial applications, but specifically excludes automotive lighting systems. Businesses in this class operate manufacturing facilities that produce finished lighting products rather than just components for other manufacturers.
Typical operations include factories manufacturing LED lighting systems, workshops producing custom neon signs for businesses, facilities making industrial lighting fixtures, plants producing energy-efficient light bulbs and tubes, and manufacturers of specialized lighting such as infrared or ultraviolet lamps. These businesses transform raw materials and components into finished lighting products ready for wholesale or retail distribution.
The classification is used by various Australian government agencies for statistical reporting, business registration, and industry analysis. It helps in tracking the performance of the electrical equipment manufacturing sector and informs policy decisions related to manufacturing and energy efficiency standards.
Primary activities in plain English
Businesses in this classification typically engage in one or more of the following activities:
- Manufacturing electric light bulbs and tubes for general illumination purposes
- Producing electrical elements and components specifically for lighting applications
- Making electric light fittings and fixtures for residential, commercial or industrial use (excluding automotive applications)
- Manufacturing flashlight bulbs and portable lighting components
- Producing infrared or ultraviolet lamps for specialized applications
- Creating neon signs and other electric signage products
- Manufacturing spotlights and specialized lighting equipment (excluding automotive varieties)
Exclusions and nearby codes
This classification specifically excludes certain manufacturing activities that fall under other ANZSIC codes:
Manufacturing automotive light fittings or automotive spotlights is excluded from this class and instead falls under ANZSIC 2313 (Automotive Electrical Component Manufacturing). This separation ensures automotive components are categorized with other vehicle manufacturing activities.
The production of lamp or light shades is also excluded from this classification. These items are typically classified elsewhere in Division C (Manufacturing) based on their material composition, such as under glass product manufacturing, metal product manufacturing, or plastic product manufacturing classes.
Businesses manufacturing complete lighting systems that include both electrical components and structural elements may need to consider whether their primary activity aligns with this class or with other manufacturing classifications depending on their main production focus.
Practical guidance
When registering your business with the Australian Business Register (ABR), you'll need to select the ANZSIC code that best matches your primary activity. For manufacturers of electric lighting equipment, ANZSIC 2432 is typically the appropriate classification. This code aligns with BIC code 24320 for business activity statements and tax reporting purposes.
Workers' compensation classifications may vary by state, but generally follow ANZSIC principles. Ensure you use the correct industry classification for insurance purposes as premiums can differ significantly between manufacturing sectors.
Businesses in this classification may be eligible for certain manufacturing grants or energy efficiency programs. Keeping accurate production records and understanding your correct classification can help when applying for industry-specific support programs or complying with product safety standards administered by the Australian Competition and Consumer Commission (ACCC).
If your business activities span multiple classifications, use the code that represents your main revenue-generating activity. The Australian Bureau of Statistics provides guidance documents to help businesses determine their correct classification if uncertain.