Professional services (general) compliance obligations for a sole trader
Computed by the Rules Mate applicability engine for a sole trader in professional services (general) with 1–5 employees, turnover $100K–$1M, selling to consumers and small businesses.
Short answer: 29 obligations
29 Commonwealth obligations apply to a sole trader in professional services (general) with 1–5 employees, turnover $100K–$1M (10 critical), plus 8 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 10 critical obligations apply.
What the structure changes
Compared with a Pty Ltd company of the same size in professional services (general), a sole trader picks up 0 Commonwealth obligations and drops 10.
- 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: Apply for a Tax File Number for new entities and partnerships
- 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)
Critical Commonwealth obligations on this profile
- Pay superannuation on every payday (Payday Super) (You have employees (1–5))
- Pay employees in accordance with the applicable modern award (You have employees (1–5))
- Manage psychosocial hazards at work (You have employees (1–5))
- Take reasonable and proportionate measures to prevent sex discrimination, sexual (You have employees (1–5))
- Australian Business Number (ABN) application (Every business carrying on an enterprise needs an ABN)
- Lodge Business Activity Statements at assigned frequency (Turnover above the $75K GST registration threshold)
- Withhold PAYG from employee and contractor payments (You have employees (1–5))
- Provide 10 days paid family + domestic violence leave (FDV) (You have employees (1–5))
Check whether these apply
- 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
- Track eligibility for the electric car FBT exemption: only if you provide electric vehicles to employees
- Comply with AANA Code of Ethics + community guidelines: only if you advertise to consumers or engage influencers
- Enforce + manage post-employment restraints — current state: only if your contracts contain restraint of trade clauses
- Child Support — employer deductions: only if Services Australia serves you a child support deduction notice
- Electric Cars FBT Exemption (Cwlth): only if you provide electric vehicles to employees
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
Questions
- What compliance obligations apply to a sole trader in professional services (general)?
- 29 Commonwealth obligations apply to a sole trader in professional services (general) with 1–5 employees, turnover $100K–$1M (10 critical), plus 8 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 10 critical obligations apply.
- What changes compared with a Pty Ltd company of the same size?
- A sole trader picks up 0 obligations and drops 10.
Related
Sources
- 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)
- Australian Business Number (ABN) application
- Lodge Business Activity Statements at assigned frequency
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.