What this class covers
ANZSIC class 3606, Liquor and Tobacco Product Wholesaling, classifies Australian businesses whose primary activity is the wholesale distribution of alcoholic beverages and manufactured tobacco products. These businesses operate as a critical link in the supply chain, purchasing these goods in bulk from manufacturers (including brewers, wineries, and distilleries) or importers and selling them to retailers, hotels, clubs, bars, and other licensed venues. They do not typically sell directly to the general public. This classification is used by government agencies like the Australian Bureau of Statistics (ABS) and the Australian Taxation Office (ATO) to collect economic data and by businesses for accurate reporting on registrations and insurance forms.
Concrete examples of a business operating in this class include a dedicated wine and spirits distributor supplying bottleshops across a state, a company that imports and wholesales premium cigars to specialty retailers, or a wholesale operation that distributes a range of beers from various craft breweries to pubs and hospitality groups. The core defining factor is that the business's main wholesale activity is focused specifically on these product categories.
Primary activities in plain English
Businesses in this class are primarily engaged in:
- Buying beer, wine, spirits, and other alcoholic beverages from producers and selling them to retailers or licensed venues.
- Purchasing manufactured tobacco products like cigarettes, cigars, and loose tobacco for distribution to retail outlets.
- Operating warehouses and logistics networks to store and transport these goods to business customers.
Exclusions and nearby codes
It is important to note what activities are excluded from this class and classified elsewhere. Businesses that blend or manufacture wine or spirits are classified under Group 121 Beverage Manufacturing, not wholesaling. The activity of solely breaking down bulk liquor for bottling as a service, without the wholesaling component, falls under Class 7320 Packaging Services.
If a business wholesales unprocessed tobacco leaf, it is included in Class 3319 Other Agricultural Product Wholesaling. Furthermore, a general grocery wholesaler that sells liquor and tobacco alongside a wide range of other food and grocery items is classified under Class 3601 General Line Grocery Wholesaling, not this specialised class.
Practical guidance
When registering for an Australian Business Number (ABN), you will likely need to select this ANZSIC code to accurately describe your primary wholesale activity. Businesses in this class must be registered for Goods and Services Tax (GST). The tobacco wholesaling component involves strict excise obligations regulated by the ATO, requiring a relevant licence. Liquor wholesaling is subject to state and territory licensing regimes.
For workers' compensation insurance, your premium calculations will be based on the risk profile associated with this wholesale trade classification. When applying for certain business grants or filling out statistical forms, using the correct ANZSIC code ensures you are compared to similar enterprises. This code also correlates to specific Business Industry Codes (BIC 36061 and 36062) used in some reporting contexts.