Accountants & bookkeepers compliance obligations in Western Australia: no employees
Computed by the Rules Mate applicability engine for a Pty Ltd company with no employees, turnover $100K–$1M, in accountants & bookkeepers, operating in Western Australia and selling to consumers and small businesses.
Short answer: 40 obligations
40 obligations apply (17 critical) across 10 regulators, plus 5 to check. Risk rating: high. Licensed or supervised regime: AML/CTF reporting entity. These carry licence conditions, regulator audit and per-contravention civil penalties.
Trading through a company: what changes
Compared with a accountants & bookkeepers business run as a sole trader with no employees in Western Australia, 10 obligations apply that did not.
- Applies: Apply for a Director Identification Number (Director ID)
- Applies: Comply with directors' general law and statutory duties
- Applies: Prevent insolvent trading (s 588G)
- Applies: Pay company PAYG/GST/SG or face Director Penalty Notice (DPN)
- Applies: Lodge the ASIC annual company statement and review fee
- Applies: Determine large proprietary company status annually
- Applies: Apply for a Tax File Number for new entities and partnerships
- Applies: Pay ASIC fees + lodge prescribed forms
- Applies: Discharge of directors' duties — practical evidence
- Applies: Beneficial ownership transparency (Tranche 3 — under consultation)
What switches on at 1–5 employees
Moving to a Pty Ltd company with 1–5 employees, turnover $100K–$1M adds 19 obligations:
- 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
- Withhold PAYG from employee and contractor payments
- Provide 10 days paid family + domestic violence leave (FDV)
- Document VEVO checks + retain employer records (s 245AYL Migration Act)
- Casual employment definition + conversion (Closing Loopholes 2024)
- Report under Single Touch Payroll Phase 2
- Honour employees' right to disconnect (s 333M)
Western Australia law that applies
1 Western Australia obligation applies on these facts:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (WA WHS Act 2020 s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · WA law |
Payroll tax in Western Australia (FY2026-27)
WA: 5.5% on Australian wages above the $1 million tax-free threshold (FY2026-27). On these facts the business is below the Western Australia threshold, so payroll tax does not apply yet.
- How the threshold works
- Diminishing threshold: reduces by $2 for every $13 of Australian wages above $1M, reaching nil at $7.5M.
- Returns
- Monthly by the 7th of the following month; annual reconciliation by 21 July
- Administered by
- RevenueWA
Western Australia regulators
Where the obligations sit
| Area | Obligations |
|---|---|
| Aml ctf | 8 |
| Privacy | 8 |
| Tax | 7 |
| Directors | 4 |
| Tax practitioners | 2 |
| Corporations | 2 |
| Consumer law | 2 |
| Whs | 1 |
| Sanctions | 1 |
| Marketing | 1 |
Critical obligations on this profile
- Enrol with AUSTRAC as a reporting entity (Tranche 2 industry (Accountants & bookkeepers) — AML/CTF reporting entity from 1 July 2026)
- Maintain a written AML/CTF program (Tranche 2 industry (Accountants & bookkeepers) — AML/CTF reporting entity from 1 July 2026)
- Customer due diligence (KYC) on every customer (Tranche 2 industry (Accountants & bookkeepers) — AML/CTF reporting entity from 1 July 2026)
- Suspicious matter, threshold, and IFTI reporting to AUSTRAC (Tranche 2 industry (Accountants & bookkeepers) — AML/CTF reporting entity from 1 July 2026)
- Notifiable Data Breach (NDB) scheme (AML/CTF reporting entity — covered by the Privacy Act for AML/CTF activities (s 6E(1A)))
- Apply for a Director Identification Number (Director ID) (Incorporated company (Corporations Act))
- Comply with directors' general law and statutory duties (Incorporated company (Corporations Act))
- Prevent insolvent trading (s 588G) (Incorporated company (Corporations Act))
Check whether these apply
- Wash outbound marketing lists against the Do Not Call Register: only if you make outbound telemarketing calls
- Registered Company Auditor (RCA) registration + CPD (RG 260): only if you are a registered company auditor or conduct audits
- Influencer + ad disclosure under ACL + AANA Code: only if you advertise to consumers or engage influencers
- Comply with Australian Auditing Standards (ASA): only if you are a registered company auditor or conduct audits
- Comply with AANA Code of Ethics + community guidelines: only if you advertise to consumers or engage influencers
Thresholds to watch
- Lose the Privacy Act small-business exemption at $3M annual turnover (removal of the exemption altogether is proposed, not yet law) (threshold $3M; approaching)
Check your AML/CTF programUpload the AML/CTF program you already have and get a gap score against the Tranche 2 requirements of the Act and Rules. Personal information is removed before analysis.Primary actionRun the compliance journeyAnswer a short questionnaire about your business and get the obligations that apply to you, with the reason each one applies.
Questions
- How many compliance obligations apply to accountants and bookkeepers in Western Australia with no employees?
- 40 obligations apply (17 critical) across 10 regulators, plus 5 to check. Risk rating: high. Licensed or supervised regime: AML/CTF reporting entity. These carry licence conditions, regulator audit and per-contravention civil penalties.
- Which Western Australia laws apply?
- PCBU primary duty of care (WA WHS Act 2020 s 19)
Related
- Accountants & bookkeepers compliance in Western Australia
- Accountants & bookkeepers: all obligations
- Compliance obligations by industry, state and size
- Accountants & bookkeepers in WA: sole trader
- Accountants & bookkeepers in WA: sole trader with employees
- Accountants & bookkeepers in WA: partnership
- Accountants & bookkeepers in WA: trading trust
- Accountants & bookkeepers in WA: 1–5 employees
- Accountants & bookkeepers in WA: 20–99 employees
- Accountants & bookkeepers in WA: 100–499 employees
- Accountants & bookkeepers in WA: 100–499 employees, turnover $100M–$1B
- Accountants & bookkeepers in WA: 500+ employees, turnover $1B+
- Accountants & bookkeepers in New South Wales: no employees
- Accountants & bookkeepers in Victoria: no employees
- Accountants & bookkeepers in Queensland: no employees
- Accountants & bookkeepers in South Australia: no employees
- Accountants & bookkeepers in Tasmania: no employees
- Accountants & bookkeepers in Northern Territory: no employees
- Accountants & bookkeepers in Australian Capital Territory: no employees
- Enrol with AUSTRAC as a reporting entity: does it apply to accountants & bookkeepers?
- Maintain a written AML/CTF program: does it apply to accountants & bookkeepers?
- Customer due diligence (KYC) on every customer: does it apply to accountants & bookkeepers?
- Suspicious matter, threshold, and IFTI reporting to AUSTRAC: does it apply to accountants & bookkeepers?
Sources
- RevenueWA: payroll tax thresholds and rates
- PCBU primary duty of care (WA WHS Act 2020 s 19)
- Enrol with AUSTRAC as a reporting entity
- Customer due diligence (KYC) on every customer
- Suspicious matter, threshold, and IFTI reporting to AUSTRAC
- Notifiable Data Breach (NDB) scheme
- Apply for a Director Identification Number (Director ID)
- Comply with directors' general law and statutory duties
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.