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 9520 encompasses businesses that provide end-of-life services including funeral arrangements, body preparation, and burial or cremation facilities. This classification applies to operations that manage the practical aspects of death care, from initial bereavement support through to permanent memorialization. In Australia, these services are typically provided by funeral directors, crematorium operators, and cemetery management companies.

Common examples include traditional funeral homes that coordinate services and viewings, standalone crematoriums that handle cremation without funeral services, and cemetery trusts that manage burial plots and memorial gardens. The class also covers niche services such as pet cemeteries and operators of columbariums for ash storage. These businesses must comply with state-based regulations governing death care services and facility operations.

Primary activities in plain English

  • Operating cemeteries and maintaining burial grounds
  • Managing crematoriums and conducting cremation services
  • Providing funeral directing services including ceremony coordination
  • Offering embalming and mortician services for body preparation
  • Operating columbariums (ash storage facilities) and mausoleums
  • Maintaining memorial gardens and burial places
  • Providing undertaking services (funeral arrangement and management)
  • Operating pet cemeteries and animal burial services

Exclusions and nearby codes

This class specifically focuses on death care services and facilities. Businesses that provide related but distinct services fall under other ANZSIC classifications. Florists providing funeral flowers are classified under Retail Trade, while monument makers creating headstones fall under Manufacturing. Counselling services for grief support are classified in Health Care and Social Assistance.

Nearby codes include ANZSIC 4243 (Monumental Stone Cutting) for businesses manufacturing gravestones and memorials, and ANZSIC 6629 (Other Health Care Services) for bereavement counselling. The broader group 952 contains only this class, making it a specific classification within the Personal and Other Services subdivision.

Practical guidance

When registering your business with the Australian Business Register, selecting the correct ANZSIC classification is important for accurate reporting. Businesses in this class typically need to register for GST regardless of turnover due to the nature of their services. The classification may affect your Business Activity Statement reporting requirements.

For workers' compensation insurance, businesses in this class are typically classified under the appropriate state scheme for personal services or community services, with premiums reflecting the specific risks of funeral and cemetery work. Some states require specific licenses for embalming, funeral directing, or cemetery operation, so check with your state regulatory body. When applying for business grants or support programs, this classification helps identify your industry sector accurately.