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 3504 categorises businesses in Australia that primarily wholesale new parts and accessories for motor vehicles and motorcycles. These operations typically source products from manufacturers or importers and sell them to retailers, repair workshops, or other business customers rather than directly to the general public. The classification applies regardless of whether the business operates from a physical warehouse, showroom, or primarily through online channels.

Common examples include businesses that wholesale automotive batteries to mechanics, distribute new tyres to tyre fitting centres, or supply car audio systems to electronics retailers. This classification also covers specialist wholesalers focusing on specific components like air conditioning systems or motorcycle accessories. The key distinction is that the business's main activity involves the bulk sale of new automotive components to trade customers rather than retail consumers.

Primary activities in plain English

Businesses in this class typically engage in one or more of the following activities:

  • Wholesaling new replacement parts for cars, trucks, vans, and motorcycles
  • Distributing automotive accessories like seat covers, roof racks, or tow bars to retailers
  • Supplying new tyres and batteries to automotive service providers
  • Wholesaling car audio and entertainment systems including radios and CD players
  • Distributing motorcycle-specific parts and accessories to dealerships
  • Supplying automotive air conditioning components to repair workshops

Exclusions and nearby codes

This classification specifically excludes businesses that primarily sell used or second-hand parts, which fall under different retail trade classifications. It also excludes businesses that manufacture motor vehicle parts rather than wholesale them.

Nearby classifications include ANZSIC 3501 (Motor Vehicle Wholesaling) for businesses selling complete vehicles, and ANZSIC 3502 (Motor Vehicle Dismantling and Used Parts Wholesaling) for operations dealing in second-hand components. Businesses that install parts as their primary service would typically be classified under division G (Retail Trade) in appropriate repair and maintenance categories.

Practical guidance

When registering your business with the Australian Business Register, you'll need to specify your Business Industry Code (BIC). For this classification, the appropriate BIC is 35040. This code is used for various government reporting purposes and can affect your obligations for taxes like GST.

Your workers' compensation insurance premium may be influenced by this classification, as different industry codes carry different risk ratings. When applying for business grants or industry-specific programs, ensure you use this classification consistently across all government documentation. Keep accurate records of your wholesale activities, as mixed businesses (both wholesale and retail) may need to determine their primary activity for correct classification.