What this class covers
ANZSIC class 3922, Tyre Retailing, classifies businesses in Australia whose main activity is selling new or reconditioned tyres and inner tubes for motor vehicles and motorcycles directly to the public. This classification is used for statistical reporting, business registration, and industry analysis. It captures the core retail function of these businesses, which operate in a specialised segment of the automotive parts market.
Typical businesses that fall into this class include dedicated tyre retail stores, automotive parts outlets where tyre sales are the primary focus, and motorcycle shops that predominantly sell tyres and tubes. These businesses may operate from physical retail locations, warehouses, or online platforms. The key defining factor is that retailing these products is the main source of revenue, not an ancillary service.
Primary activities in plain English
This class includes businesses mainly engaged in the following retail activities:
- Selling new tyres for cars, trucks, vans, and other motor vehicles.
- Retailing reconditioned or second-hand tyres.
- Selling inner tubes for vehicle tyres.
- Retailing new or reconditioned tyres and tubes for motorcycles and scooters.
Exclusions and nearby codes
It is important to note what this class does not cover. Businesses primarily engaged in retreading, recapping, or re-rubbering tyres are excluded from this retail class. This manufacturing activity is classified under ANZSIC class 1914: Tyre Manufacturing.
Businesses that retail a broad range of motor vehicle parts and accessories, where tyre sales are not the main activity, are generally classified in the broader ANZSIC Group 392: Motor Vehicle Parts and Tyre Retailing. If a business's main activity is fitting tyres as part of a mechanical repair service, it may fall under a division for automotive repair and maintenance.
Practical guidance
When registering for an ABN or lodging tax returns, you may be asked for your business's industry code. The Australian Bureau of Statistics (ABS) recommends using the most specific ANZSIC class available, which for a dedicated tyre retailer is 3922. This corresponds to the Business Industry Code (BIC) 39220.
Your workers' compensation premium may be influenced by your industry classification, as different classes have different risk profiles. While this code is not typically linked to specific grants, accurately reporting your industry activity ensures you are assessed correctly for any industry-wide programs or statistical surveys conducted by government agencies.