What this class covers
ANZSIC class 2452 encompasses Australian businesses primarily engaged in manufacturing fixed heating, cooling, ventilation, and refrigeration equipment designed for commercial or industrial applications. This includes the production of complete systems as well as specialised components, but excludes equipment intended for domestic use or motor vehicles. Typical operations involve engineering, assembly, and testing of climate control and refrigeration solutions for environments like offices, warehouses, retail spaces, and industrial facilities.
Examples of businesses in this class include manufacturers of commercial air conditioning compressors, industrial solar water heating systems, refrigerated display cases for supermarkets, commercial water coolers, and refrigerated vending machines. These businesses supply products to sectors requiring large-scale or specialised environmental control, distinct from household appliances.
This classification is used by government agencies, insurers, and researchers to categorise and analyse the manufacturing sector. Businesses may need to report this code for tax registration, grant applications, or industry surveys.
Primary activities in plain English
- Manufacturing commercial or industrial air conditioning equipment and components (excluding motor vehicle systems)
- Producing commercial or industrial space heating systems, including gas heaters
- Building refrigeration equipment for commercial or industrial use, such as coolroom plants
- Manufacturing solar water heating systems for commercial or industrial applications
- Producing commercial water heaters, water coolers, and beverage cooling dispensers
- Manufacturing refrigerated vending machines
Exclusions and nearby codes
This class specifically excludes several related activities, which are classified under other ANZSIC codes. Manufacturing of domestic appliances—such as home air conditioners, heaters, refrigerators, freezers, washing machines, or cooking equipment—falls under ANZSIC 2441 (Whiteware Appliance Manufacturing) or ANZSIC 2449 (Other Domestic Appliance Manufacturing). Motor vehicle air conditioners are classified under ANZSIC 2313 (Automotive Electrical Component Manufacturing).
Ductwork manufacturing for air conditioning or heating systems is included in ANZSIC 2240 (Sheet Metal Product Manufacturing), while installation services for commercial or industrial HVAC systems are covered under ANZSIC 3233 (Air Conditioning and Heating Services) in the construction division.
Practical guidance
Businesses operating in this class should ensure their Australian Business Number (ABN) registration reflects ANZSIC 2452 for accurate industry classification. This code may be used on tax returns, though specific deductions depend on individual circumstances. The corresponding Business Industry Code (BIC) for statistical reporting is 24520.
Workers' compensation insurance typically falls under manufacturing sector rates, which vary by state. Businesses may be eligible for certain manufacturing grants or incentives, though eligibility criteria apply. Companies that both manufacture and install equipment may need to consider multiple classifications, as installation services are separately classified under construction codes.
Record-keeping should distinguish between manufacturing activities and any excluded operations like domestic appliance production or installation services, as these may fall under different regulatory or tax treatments.