Item 1 - Description of main business activity

For more information, refer to Description of main business activity on the ATO website.

Description: The description corresponding to the industry code selected transfers automatically to this item. This description may be edited but should not be changed to a description that is outside the code selected for the particular industry.

The industry code 62400 used to classify Unit Trusts and Public Trading Trusts that are assessed as Companies is not a valid code for Trust returns.