Aged care providers compliance obligations for a trading trust
Computed by the Rules Mate applicability engine for a trading trust in aged care providers with 6–19 employees, turnover $1M–$3M, selling to consumers and small businesses.
Short answer: 45 obligations
45 Commonwealth obligations apply to a trading trust in aged care providers with 6–19 employees, turnover $1M–$3M (18 critical), plus 13 to check. Risk rating: high. Licensed or supervised regime: aged care provider. These carry licence conditions, regulator audit and per-contravention civil penalties.
What the structure changes
Compared with a Pty Ltd company of the same size in aged care providers, a trading trust picks up 1 Commonwealth obligation and drops 9.
- Does not apply: Apply for a Director Identification Number (Director ID)
- Does not apply: Comply with directors' general law and statutory duties
- Does not apply: Prevent insolvent trading (s 588G)
- Does not apply: Pay company PAYG/GST/SG or face Director Penalty Notice (DPN)
- Does not apply: Lodge the ASIC annual company statement and review fee
- Does not apply: Determine large proprietary company status annually
- Does not apply: Pay ASIC fees + lodge prescribed forms
- Does not apply: Discharge of directors' duties — practical evidence
- Does not apply: Beneficial ownership transparency (Tranche 3 — under consultation)
Duties that come with being a trading trust
Critical Commonwealth obligations on this profile
- Notifiable Data Breach (NDB) scheme (Provides a health service and holds health information — not covered by the small business exemption (Privacy Act s 6D(4)(b)))
- Pay superannuation on every payday (Payday Super) (You have employees (6–19))
- Pay employees in accordance with the applicable modern award (You have employees (6–19))
- Manage psychosocial hazards at work (You have employees (6–19))
- Take reasonable and proportionate measures to prevent sex discrimination, sexual (You have employees (6–19))
- Comply with Aged Care Quality Standards (Aged Care Act 2024) (Aged care provider)
- Make mandatory notifications to AHPRA (Aged care provider)
- Australian Business Number (ABN) application (Every business carrying on an enterprise needs an ABN)
Check whether these apply
- Registered nurse on duty 24/7 in residential aged care: only if you operate residential aged care
- Comply with restrictive practices rules + behaviour support plans: only if you operate residential aged care
- Maintain controlled drugs register (Schedule 8 / 9): only if you hold Schedule 8 medicines
- AN-ACC funding classification compliance (residential): only if you operate residential aged care
- Lodge an FBT return and pay FBT by 21 May: only if you provide fringe benefits (cars, entertainment, loans) to employees
- Wash outbound marketing lists against the Do Not Call Register: only if you make outbound telemarketing calls
- Influencer + ad disclosure under ACL + AANA Code: only if you advertise to consumers or engage influencers
- Pay redundancy under NES (s 119 FW Act): only if you have 15 or more employees (FW Act s 121 small business exemption)
State and territory law
This page counts Commonwealth obligations only. Payroll tax, workplace safety, licensing and other state duties depend on where the business operates; the industry's state pages list them.
Other structures and industries
- Aged care providers: sole trader
- Aged care providers: pty Ltd company
- Aged care providers: public company
- Aged care providers: registered charity
- Aged care providers: not-for-profit
- Real estate agents: trust
- Accountants & bookkeepers: trust
- Precious metals & stones dealers: trust
- Fintech (non-bank): trust
- Banks & ADIs: trust
- General insurers: trust
Questions
- What compliance obligations apply to a trading trust in aged care providers?
- 45 Commonwealth obligations apply to a trading trust in aged care providers with 6–19 employees, turnover $1M–$3M (18 critical), plus 13 to check. Risk rating: high. Licensed or supervised regime: aged care provider. These carry licence conditions, regulator audit and per-contravention civil penalties.
- What changes compared with a Pty Ltd company of the same size?
- A trading trust picks up 1 obligations and drops 9, including Make trustee resolutions for trust distributions by 30 June.
Related
- Aged care providers: all obligations
- Compliance obligations by structure
- Compliance obligations by industry, state and size
- Notifiable Data Breach (NDB) scheme: does it apply to aged care providers?
- Comply with Aged Care Quality Standards (Aged Care Act 2024): does it apply to aged care providers?
- Make mandatory notifications to AHPRA: does it apply to aged care providers?
- Comply with Serious Incident Response Scheme (aged care): does it apply to aged care providers?
Sources
- Make trustee resolutions for trust distributions by 30 June
- Notifiable Data Breach (NDB) scheme
- Pay superannuation on every payday (Payday Super)
- Pay employees in accordance with the applicable modern award
- Manage psychosocial hazards at work
- Take reasonable and proportionate measures to prevent sex discrimination, sexual harassment and victimisation (positive duty)
Computed by the Rules Mate applicability engine from the published obligation corpus; facts last checked 3 October 2026. Rules Mate is not a law firm and this is general information, not legal advice. Confirm your position with the regulator source or a qualified adviser before acting.