ATO business industry code

36062 Liquor and Tobacco Product Wholesaling

This BIC code maps back to ANZSIC class 3606 and should generally reflect the business activity producing the largest share of income on the relevant tax return.

Code facts

ANZSIC group
360 Grocery, liquor and tobacco product wholesaling
ANZSIC subdivision
36 Grocery. Liquor and tobacco product wholesaling
Division
F Wholesale Trade

Industries covered

  • Tobacco products wholesaling

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.

Compare before choosing

Compare BIC 36062 with nearby business industry codes

Compare the activity wording before selecting a tax-facing BIC. The best match should describe the business activity producing the largest share of income.

Comparison pointCurrent code36062 Liquor and Tobacco Product Wholesaling36061 Liquor and Tobacco Product Wholesaling
Parent ANZSIC class3606 Liquor and Tobacco Product Wholesaling3606 Liquor and Tobacco Product Wholesaling
Industries covered
  • Tobacco products wholesaling
  • Beer, wine and spirits wholesalers
ANZSIC divisionF Wholesale TradeF Wholesale Trade

Comparison uses the industry descriptions and ANZSIC links parsed from the official ATO BIC workbook.

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:

Tobacco products wholesaling

Also relevant for

Source: ATO_INDUSTRY_TEXT + AU_CODEX_SEMANTIC_MATCH_V1, 2026-08-13

Nearby BIC codes to compare

In this section

36061 Liquor and Tobacco Product Wholesaling36062 Liquor and Tobacco Product Wholesaling

Frequently asked questions

What does BIC 36062 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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