The activity of owner occupiers renting or leasing their own dwellings to themselves is treated as a business activity in the System of National Accounts (1993 SNA). Accordingly, this class includes, for purposes of national accounts, the imputed or notional property-owning units from which the owner occupiers of dwellings rent or lease their dwellings.

• Apartment (except holiday apartment) renting or leasing
• Caravan park, residential (other than holiday), operation
• Flats (except holiday flats) renting or leasing
• House (except holiday house) renting or leasing
• Residential property body corporate operation
• Residential property strata corporation operation

Units mainly engaged in:

• operating hotels or motels, boarding or rooming houses, student residences, caravan holiday parks, holiday houses or flats are included in Class 4400 Accommodation; and
• operating as a residents’ organisation to promote the interest of the local community are included in Class 9559 Other Interest Group Services n.e.c.

• Agricultural land renting or leasing
• Commercial or industrial property renting or leasing
• Commercial property body corporation
• Commercial property strata corporation
• Factory renting or leasing
• Office space renting or leasing
• Self-storage renting or leasing
• Shopping centre renting or leasing
• Warehouse renting or leasing

Units mainly engaged in land development and subdivision are included in Class 3211 Land Development and Subdivision.