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 3720 categorises Australian businesses whose primary activity is the wholesaling of a specific range of health, beauty, and personal care products. This includes businesses that act as intermediaries between manufacturers and retailers, pharmacies, veterinary clinics, or other professional outlets. The core of this classification is the distribution of finished goods intended for human or animal therapeutic or cosmetic use, rather than the raw materials used to create them.

Typical businesses in this class include a company that distributes branded skincare and makeup products to department stores and beauty salons, a wholesaler supplying prescription and over-the-counter medicines to community pharmacies across a state, or a distributor that provides veterinary antibiotics and treatments to animal clinics. The operations are defined by the nature of the goods being sold, not the sales method, encompassing both bulk B2B sales and potentially smaller order fulfilment.

Primary activities in plain English

Businesses are classified here if they are mainly engaged in:

  • Distributing cosmetics, including makeup, skincare, and hair care products, to retailers.
  • Wholesaling human pharmaceuticals and medicines, both prescription and non-prescription.
  • Supplying perfumes and fragrances to retail outlets.
  • Distributing toiletries, such as soaps, deodorants, and oral hygiene products.
  • Wholesaling drugs and medicines specifically formulated for veterinary use.

Exclusions and nearby codes

It is important to note what is not included in this class. Businesses primarily engaged in wholesaling industrial chemical products (ANZSIC 3323) are excluded. This includes chemicals used in manufacturing, cleaning, or agriculture, which are considered a separate wholesale activity.

This class sits within the broader Group 372 and Subdivision 37 for Other Goods Wholesaling. If your business is primarily retailing these products directly to the public, you would likely fall under a retail classification in Division G: Retail Trade instead.

Practical guidance

When registering for an Australian Business Number (ABN), you will need to select your main business activity, which for wholesalers in this sector is ANZSIC 3720. This code flows through to your Business Industry Code (BIC 37200), which insurers use to calculate your workers' compensation premiums based on industry risk profiles.

This is a highly regulated sector. Wholesaling pharmaceuticals requires compliance with the Therapeutic Goods Act 1989 and registration with the Therapeutic Goods Administration (TGA). Veterinary medicine wholesalers must also meet specific standards. Always check your obligations with the TGA and state health authorities. This ANZSIC code should also be used consistently on your Business Activity Statement (BAS) for GST reporting on wholesale transactions.