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Utilities

Division 93 : Sports activities and amusement and recreation activities

SECTION R : Arts, entertainment and recreation
Division 93 : Sports activities and amusement and recreation activities
GroupClassSub-classDescription
931 Sports activities
9311 Operation of sports facilities
This class includes organization and operation of outdoor or indoor sports events for professionals or amateurs by organizations with own facilities
93110 Operation of sports facilities
9312 Activities of sports clubs
This class includes the activities of sports clubs, which, whether professional, semi-professional or amateur clubs, give their members the opportunity to engage in sporting activities.
93120Activities of sports clubs
9319 Other sports activities
This class includes activities of producers or promoters of sports events, with or without facilities, activities of individual own-account sportsmen and athletes, referees, judges, timekeepers etc. activities of sports leagues and regulating bodies, activities related to promotion of sporting events, activities of racing stables, kennels and garages, operation of sport fishing, support activities for sport or recreational fishing
93190 Other sports activities
932 Other amusement and recreation activities
9321 Activities of amusement parks and theme parks
93210 Activities of amusement parks and theme parks
9329 Other amusement and recreation activities n.e.c.
93290Other amusement and recreation activities n.e.c.

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.