What this class covers
ANZSIC class 9540 classifies organisations primarily engaged in providing religious services and operating religious facilities throughout Australia. This includes the operation and maintenance of places of worship such as churches, mosques, synagogues, temples, and monasteries where religious activities are conducted. The classification also encompasses religious administrative bodies that coordinate activities across multiple congregations or regions, such as diocesan registries and missionary societies.
Typical operations in this class include conducting religious ceremonies, worship services, and spiritual guidance sessions. Organisations may also engage in promoting religious education through non-academic means, distributing religious materials, and maintaining religious shrines or historical sites of significance. This classification applies to established religious institutions across various faith traditions operating within Australian communities.
Examples include a local Baptist church conducting weekly services, a Buddhist temple offering meditation sessions, an Islamic mosque providing prayer facilities, a Jewish synagogue hosting religious celebrations, and a Catholic diocese administering parishes across a geographic region.
Primary activities in plain English
This class includes organisations engaged in:
- Operating churches, mosques, synagogues, temples, and other places of worship
- Running convents and monasteries (excluding those operating schools)
- Managing religious administrative offices such as diocesan registries
- Operating missionary societies that promote religious activities
- Maintaining and operating religious shrines and historical sites
- Running Bible societies and other religious distribution organisations
- Operating religious organisations that coordinate activities across multiple locations
Exclusions and nearby codes
Certain activities that might seem related to religious services are classified elsewhere in the ANZSIC system. Operating wedding chapels is excluded from this class and falls under ANZSIC 9539: Other Personal Services n.e.c., as these are considered commercial personal services rather than religious activities.
Educational institutions, including those with religious affiliations or curricula, are classified in Division P Education and Training. This includes religious schools, colleges, and universities regardless of their religious orientation. Similarly, organisations providing health care, counseling, or social assistance services – even when religiously affiliated – belong in Division Q Health Care and Social Assistance.
Practical guidance
Organisations in this classification should obtain an ABN and may need to register as charities with the Australian Charities and Not-for-profits Commission (ACNC) to access tax concessions. While many religious organisations qualify for income tax exemption, they must still lodge annual information statements with the ATO if registered with ACNC.
When completing business activity statements or tax returns, use Business Industry Code (BIC) 95400 which corresponds to this ANZSIC class. For workers' compensation insurance, religious organisations are typically classified under clerical or community service categories, but requirements vary by state. Some grant programs specifically support religious organisations providing community services, though eligibility depends on the specific program criteria.
This classification is used by government agencies for statistical purposes, by insurers for risk assessment, and by the organisations themselves when reporting their primary business activity. It helps in benchmarking against similar organisations and understanding regulatory requirements specific to religious service providers.