ATO business industry code

43109 Non-Store Retailing

This BIC code maps back to ANZSIC class 4310 and should generally reflect the business activity producing the largest share of income on the relevant tax return.

Code facts

Parent ANZSIC class
4310 Non-Store Retailing
ANZSIC group
431 Non-store retailing
ANZSIC subdivision
43 Non-store retailing and retail commission-based buying and/or selling
Division
G Retail Trade

Industries covered

  • Amway sales
  • Book retailing - catalogue selling
  • Book retailing - direct selling
  • Direct selling nec
  • Domestic appliance retailing - catalogue selling (except commission based)
  • Domestic appliance retailing - direct selling (except commission based)
  • Domestic appliance retailing - via internet
  • Health foods direct selling
  • Milk vendor

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.

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:

Amway salesBook retailing - catalogue sellingBook retailing - direct sellingDirect selling necDomestic appliance retailing - catalogue selling (except commission based)Domestic appliance retailing - direct selling (except commission based)

Also relevant for

Source: ATO_INDUSTRY_TEXT + AU_CODEX_SEMANTIC_MATCH_V1, 2026-05-07

Nearby BIC codes to compare

In this section

Frequently asked questions

What does BIC 43109 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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