32330 Air Conditioning and Heating Services
This BIC code maps back to ANZSIC class 3233 and should generally reflect the business activity producing the largest share of income on the relevant tax return.
Code facts
- Parent ANZSIC class
- 3233 Air Conditioning and Heating Services
- ANZSIC group
- 323 Building installation services
- ANZSIC subdivision
- 32 Construction services
- Division
- E Construction
Industries covered
- Air conditioning equipment installation - except motor vehicles
- Heating equipment installation - except industrial furnaces
- Labouring - air conditioning and heating services
- Oil heaters installation
- Refrigeration equipment installation
- Ventilation equipment installation nec
Practical guidance
For tax work, the relevant question is usually which activity produces the largest share of income. That is the label the BIC is trying to capture.
If the activity is mixed, use the parent ANZSIC class first and then compare the nearby BIC codes rather than guessing from the title alone.
Related BIC codes
No nearby BIC codes are grouped under the same parent ANZSIC class.
Compliance risk score
2 of 2 factors passing
Who is this code for
This code typically applies to:
Also relevant for
Source: ATO_INDUSTRY_TEXT + AU_CODEX_SEMANTIC_MATCH_V1, 2026-05-07
Nearby BIC codes to compare
No nearby BIC comparison set is attached for this page.
In this section
Frequently asked questions
What does BIC 32330 cover?
The code groups business activities under the ATO wording used for tax return workflows. It is the code to use when the business needs a practical industry label, not a broad industry explanation.
How do I know whether this is the right BIC?
Check the parent ANZSIC class, then compare the industry descriptions listed on the page. If the business activity sits elsewhere, the parent ANZSIC class will usually point you to the better match.
Why does the page show nearby BIC codes?
Nearby codes help you compare similar labels and avoid choosing a code that is too broad or too narrow for the underlying activity.
Source and trust
- Official source
- ATO BIC workbook
- Last reviewed
- 2026-04-17
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Please verify critical classification decisions with the official authority before using them for tax, payroll, licensing, immigration or compliance work.