ATO business industry code

73130 Gardening Services

This BIC code maps back to ANZSIC class 7313 and should generally reflect the business activity producing the largest share of income on the relevant tax return.

Code facts

Parent ANZSIC class
7313 Gardening Services
ANZSIC group
731 Building cleaning, pest control and gardening services
ANZSIC subdivision
73 Building cleaning, pest control and other support services
Division
N Administrative And Support Services

Industries covered

  • Gardening service nec
  • Lawn mowing service
  • Roadside and nature strip grass mowing or slashing 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:

Gardening service necLawn mowing serviceRoadside and nature strip grass mowing or slashing 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

73130 Gardening Services

Frequently asked questions

What does BIC 73130 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.

Report a correction