What this class covers
ANZSIC class 3712 classifies Australian businesses primarily engaged in the wholesale distribution of clothing, footwear, and related apparel items. These businesses operate as intermediaries between manufacturers or importers and retail outlets, rather than selling directly to the general public. The classification applies to operations that purchase bulk quantities of apparel products and resell them to retailers, department stores, or other business customers.
Typical businesses in this category include wholesale distributors supplying clothing to boutique retailers, footwear importers selling to shoe stores, and specialty wholesalers providing sports apparel to sporting goods retailers. These operations may maintain showrooms, employ sales representatives, and manage inventory logistics for business clients. The classification is used by government agencies, researchers, and statistical organizations to track activity in the apparel wholesale sector within Australia's broader wholesale trade industry.
Primary activities in plain English
Businesses classified under ANZSIC 3712 typically engage in one or more of the following activities:
- Wholesaling general clothing items to retail businesses
- Distributing footwear including sports shoes to shoe stores
- Supplying hosiery products like socks and stockings to retailers
- Wholesaling leather clothing such as jackets and pants
- Distributing millinery items including hats and headwear
- Supplying specialized sports clothing to sporting goods retailers
- Wholesaling sports-specific footwear to athletic stores
Exclusions and nearby codes
ANZSIC 3712 specifically excludes businesses that primarily manufacture clothing or footwear, which fall under manufacturing divisions. It also excludes retail clothing stores that sell directly to consumers, which are classified in the Retail Trade division.
Nearby classifications include ANZSIC 3711 (Textile Wholesaling) for businesses wholesaling fabrics and textiles, and ANZSIC 4243 (Clothing Retailing) for stores selling clothing directly to the public. Businesses that wholesale both textiles and clothing may need to determine their primary activity for accurate classification.
Practical guidance
When registering your ABN, accurately describing your wholesale clothing or footwear business helps ensure correct classification. This classification corresponds to Business Industry Code (BIC) 37120 for tax purposes, which affects how you complete Business Activity Statements and report GST.
For workers' compensation insurance, wholesale trade classifications typically have different premium rates than retail or manufacturing operations. Some business grants or industry assistance programs may use ANZSIC codes to determine eligibility, though specific criteria vary by program. Always verify your primary business activity matches your ANZSIC classification for accurate reporting to regulatory bodies.