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Prescribed business

Issued date
24 July 2025

Learn more about news from QRO that relates to the areas you’re interested in.

A business solely involving an activity prescribed under Schedule 4 of the Duties Regulation 2023, such as:

excavating and earthmoving
picture framing
gunsmithing
locksmithing
manufacturing, processing and packaging
any of the following
- beauty salon or barber shop
- bus service
- cinema
- crematorium
- engineering workshop
- laundry or laundrette
- newsagency, travel agency or real estate agency
- repair and service workshop
- rental business
- restaurant or café
- service station
- sports complex or gymnasium
- warehouse or bulk storage complex
undertaking or funeral directing
printing and publishing
boot and shoe repairing
retailing and wholesaling, whether or not it involves repairing or installing goods sold
upholstering.