ATO business industry code

32420 Carpentry Services

This BIC code maps back to ANZSIC class 3242 and should generally reflect the business activity producing the largest share of income on the relevant tax return.

Code facts

Parent ANZSIC class
3242 Carpentry Services
ANZSIC group
324 Building completion services
ANZSIC subdivision
32 Construction services
Division
E Construction

Industries covered

  • Cabinet making, joinery - on-site fabrication of built-in furniture or other joinery
  • Carpentry, joinery - on construction projects
  • Flooring fixing - wooden
  • Formwork fixing - wooden
  • Joinery work on construction projects
  • Labouring - carpentry services
  • Roof trusses fixing - wooden
  • Shop fittings mfg - timber display cabinets built at the clients premises (on-site fabrication)

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

10 / 10
Verified official source
- ATO workbook sheet 2026
Complete hierarchy
- Parent ANZSIC class and hierarchy links are present

How we calculate this score →

Who is this code for

This code typically applies to:

Cabinet making, joinery - on-site fabrication of built-in furniture or other joineryCarpentry, joinery - on construction projectsFlooring fixing - woodenFormwork fixing - woodenJoinery work on construction projectsLabouring - carpentry services

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

32420 Carpentry Services

Frequently asked questions

What does BIC 32420 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

This site is an independent reference resource. It is not affiliated with, endorsed by, or connected to the ABS, ATO or any Australian Government agency.

Please verify critical classification decisions with the official authority before using them for tax, payroll, licensing, immigration or compliance work.

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