If you are a relevant employer, you will need to determine if you are reporting as an individual entity or as part of a corporate structure.
If your organisation is a relevant employer and a standalone entity (that is, with no parent entity in Australia or overseas, and/or no subsidiaries in Australia), it is required to submit one report using an AUSkey linked to the ABN of the organisation.
Entity part of a corporate structure
Other than when you are reporting on an organisation in your corporate structure with 80 or less employees, a relevant employer can only report on other organisations within its corporate structure that belong to the same ANZSIC division (e.g. Mining, Manufacturing).
Organisations in a different industry need to either submit their own report or be reported on by another organisation in their corporate structure in the same ANZSIC division.
If all entities in the corporate structure operate in the same ANZSIC division, you have the option to submit one report per entity or multiple reports covering one or more entities.
Organisations with 80 or less employees can be reported on in any other entity’s report, regardless of ANZSIC division.
You do not need an AUSkey for organisations included in your report that are NOT submitting their own report.
When considering your reporting arrangements, please refer to the Entity level reporting for corporate structures and requirements for combined reports guide.
The ANZSIC system was developed for use in the compilation and analysis of industry statistics in Australia and New Zealand. It is the national framework for classifying business entities based on their primary business activity.
The ANZSIC system has a four-level hierarchical coding structure. This begins with a broad industry classification denoted by a letter (industry division). This is followed by three further classification levels, represented by a two-digit code (industry subdivision), a three-digit code (industry group) and a four-digit code (industry class), each differing in their level of detail (the industry class being the most detailed).
Example of how to determine which ANZSIC code applies to an organisation:
Each relevant organisation is categorised into an industry according to the predominant activities or main functions of the organisation. Primary activities of the organisation are based upon sales of goods and services, wages, number of employees or primary function of the organisation. For example, if the organisation had 90% of their staff working in one section of the business, the day-to-day business duties of this area would be considered their primary activity.
Note that you cannot accurately determine the industry by the title alone, and so must use an organisation's primary activity to identify the relevant industry.
For example, Organisation A’s primary activity is manufacturing electrical goods for the household. On first glance, the class category, other electrical equipment manufacturing looks like a good fit as this should include all main types of electrical manufacturing. However, on review of the primary activities listed the appropriate choice would be other domestic appliance manufacturing, as this includes electrical equipment specifically for the home, such as toasters, kettles and heaters.
Organisation A is classified under the following:
Division C - Manufacturing
Subdivision 24 – Machinery and Equipment Manufacturing
Group 244- Domestic Appliance Manufacturing
Class 2449 – Other Domestic Appliance Manufacturing
The ABS website provides specific definitions and a list of primary activities and exclusions of each industry class to assist in determining the correct industry required. For further information, please refer to the ABS reference guide.