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The scope of the classification is all religions and subsets of religions in the world as defined above (see: Definition of religion). In practice, only those religious groups that have significant numbers of adherents in Australia are separately identified in the classification structure. However, all other religions are covered, notionally being included in the most appropriate residual category (Miscellaneous, Other, or Not Elsewhere Classified categories) of the classification. The code structure of the classification also allows the identification of religious groups not presently separately identified if such a need arises.

The classification also includes a 'No Religion' Broad Group which could be considered to be inconsistent with the basis of the classification as described above and perhaps lies outside the scope of the religion topic. It has been included for practical reasons and to make the classification more useful. Many statistical and administrative applications need to accommodate the whole range of responses to a question on religion, including the response 'No Religion'.