The Manufacturing Division includes units mainly engaged in the physical or chemical
transformation of materials, substances or components into new products (except
agriculture and construction). The materials, substances or components transformed by
units in this division are raw materials that are products of agriculture, forestry, fishing
and mining, or products of other manufacturing units.
Units in the Manufacturing Division are often described as plants, factories or mills and
characteristically use power-driven machines and other materials-handling equipment.
However, units that transform materials, substances or components into new products
by hand, or in the unit’s home, are also included. Activities undertaken by units
incidental to their manufacturing activity, such as selling directly to the consumer
products manufactured on the same premises from which they are sold, such as bakeries
and custom tailors, are also included in the division. If, in addition to self-produced
products, other products that are not manufactured by the same unit are also sold, the
rules for the treatment of mixed activities have to be applied and units classified
according to their predominant activity.
Assembly of the component parts of manufactured products, either self-produced or
purchased from other units, is considered manufacturing. For example, assembly of
self-manufactured prefabricated components at a construction site is considered
manufacturing, as the assembly is incidental to the manufacturing activity. Conversely,
when undertaken as a primary activity, the on-site assembly of components
manufactured by others is considered to be construction.

ANZSIC 2006 Definition