ATO business industry code

48200 Water Passenger Transport

This BIC code maps back to ANZSIC class 4820 and should generally reflect the business activity producing the largest share of income on the relevant tax return.

Code facts

Parent ANZSIC class
4820 Water Passenger Transport
ANZSIC group
482 Water passenger transport
ANZSIC subdivision
48 Water transport
Division
I Transport, Postal And Warehousing

Industries covered

  • Boat charter, lease or rental, with crew for passenger transport
  • Island ferry operation - in coastal waters
  • Ocean cruise services - between domestic and foreign ports
  • Ocean cruise services - between domestic ports
  • Water taxi service

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:

Boat charter, lease or rental, with crew for passenger transportIsland ferry operation - in coastal watersOcean cruise services - between domestic and foreign portsOcean cruise services - between domestic portsWater taxi service

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

48200 Water Passenger Transport

Frequently asked questions

What does BIC 48200 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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