What this class covers
ANZSIC class 9113 covers Australian businesses that operate dedicated sports and physical recreation venues, grounds, and facilities. This classification applies to entities that provide the physical infrastructure for sporting activities rather than operating clubs, teams, or fitness centers. These businesses generate revenue through facility hire, venue bookings, membership fees for facility access, or gate receipts for spectator events.
Typical operations include maintaining playing surfaces, managing venue bookings, providing necessary equipment for specific sports, and ensuring facilities meet safety standards. The classification excludes health and fitness centers, horse and dog racing tracks, and sports clubs that primarily organize teams or participants.
Examples of businesses in this class include:
- Local council-operated swimming pools and aquatic centers
- Privately owned golf courses and driving ranges
- Commercial tenpin bowling alley operators
- Specialized facilities like ice skating rinks or squash centers
- Multi-purpose sports stadiums hosting various codes
Primary activities in plain English
This class includes businesses engaged in:
- Operating athletics fields or stadiums for track and field events
- Managing basketball courts or dedicated stadium facilities
- Running billiard, snooker, or pool halls for public use
- Operating tenpin bowling alleys and related facilities
- Maintaining bowling greens for lawn bowls
- Operating boxing stadiums and boxing training facilities
- Managing cricket grounds and oval facilities
- Operating football fields and stadiums for various codes
- Running golf courses and practice driving ranges
- Operating ice skating or roller skating rinks
- Managing motor racing tracks and speedway facilities
- Operating netball courts and dedicated facilities
- Running squash court facilities
- Operating swimming pools and aquatic centers
- Managing tennis court facilities
- Operating other sports grounds and venues not elsewhere classified
Exclusions and nearby codes
Several related activities are specifically excluded from this classification and fall under other ANZSIC codes:
Health and fitness centers and gymnasia are classified under ANZSIC 9111, as these facilities focus on fitness training rather than sport-specific venue operation.
Horse and dog racing tracks are included in ANZSIC 9121, which covers both administration and track operation for animal racing sports.
Sports clubs and teams that organize participants or provide entertainment are classified under ANZSIC 9112, as this focuses on club administration rather than facility operation.
Event promotion services without operating facilities fall under ANZSIC 7299 (Other Administrative Services), as these businesses organize events rather than maintain venues.
Practical guidance
Businesses operating sports venues typically need an Australian Business Number (ABN) and must register for GST if annual turnover exceeds $75,000. Many venue operators employ staff, requiring compliance with fair work regulations, superannuation contributions, and potentially payroll tax obligations depending on state thresholds.
For statistical reporting to the Australian Bureau of Statistics, this class corresponds to BIC codes 91131 and 91139. Workers' compensation insurance classifications vary by state but generally fall under categories for recreational facility operation, with premiums based on wage expenditure and risk assessment.
Venue operators should maintain appropriate public liability insurance given the inherent risks of physical activities. Some facilities may qualify for local government grants or funding programs aimed at promoting community sport and recreation, particularly those operated by not-for-profit organizations.
When completing Business Activity Statements, operators should correctly classify their services to ensure accurate GST treatment of facility hire, membership fees, and spectator admissions.