Agriculture, forestry & fishing compliance obligations in New South Wales: no employees
Computed by the Rules Mate applicability engine for a Pty Ltd company with no employees, turnover $100K–$1M, in agriculture, forestry & fishing, operating in New South Wales and selling to consumers and small businesses.
Short answer: 25 obligations
25 obligations apply (10 critical) across 10 regulators, plus 24 to check. Risk rating: medium. No licensed regime, but 10 critical obligations apply.
Trading through a company: what changes
Compared with a agriculture, forestry & fishing business run as a sole trader with no employees in New South Wales, 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 21 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)
New South Wales law that applies
2 New South Wales obligations apply on these facts, and 1 more is worth checking:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (NSW WHS Act s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · NSW law |
| Notify SafeWork NSW of notifiable WHS incidents | Every PCBU must notify the regulator of notifiable incidents (death, serious injury, dangerous incident) · NSW law |
| National Parks and Wildlife Act 1974 (NSW) — Aboriginal heritage | Check: applies only if your activity disturbs land that may contain Aboriginal cultural heritage or is subject to native title |
Payroll tax in New South Wales (FY2026-27)
NSW: 5.45% on Australian wages above the $1.2 million tax-free threshold (FY2026-27). On these facts the business is below the New South Wales threshold, so payroll tax does not apply yet.
- How the threshold works
- Flat tax-free threshold, apportioned by the share of Australian wages paid in NSW and by days employed; only one group member claims it.
- Returns
- Monthly by the 7th of the following month; annual reconciliation by 28 July
- Administered by
- Revenue NSW
New South Wales regulators
Where the obligations sit
| Area | Obligations |
|---|---|
| Tax | 6 |
| Directors | 4 |
| Whs | 3 |
| Agriculture | 2 |
| Privacy | 2 |
| Corporations | 2 |
| Consumer law | 2 |
| Marketing | 1 |
| Financial reporting | 1 |
| Records | 1 |
Critical obligations on this profile
- 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))
- 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)
- On-farm biosecurity record-keeping + reporting (Industry: Agriculture, forestry & fishing)
- Pay company PAYG/GST/SG or face Director Penalty Notice (DPN) (Incorporated company (Corporations Act))
- Maintain Hazardous Chemicals Register + manifest (WHS Reg) (Industry: Agriculture, forestry & fishing)
Check whether these apply
- Comply with Heavy Vehicle Chain of Responsibility (CoR): only if you consign, pack, load or receive goods by heavy vehicle
- EPBC Act — assess + approve controlled actions affecting MNES: only if you propose an action likely to significantly affect a matter of national environmental significance
- Notify + remediate contaminated land (state): only if you own, occupy or caused contamination of land
- Food and Grocery Code of Conduct (now mandatory): only if you are a large grocery retailer or supply one
- Wash outbound marketing lists against the Do Not Call Register: only if you make outbound telemarketing calls
- Hold a Remote Pilot Licence / RPAS operator certificate (drones): only if you fly drones commercially
- Register R&D activities for the R&D Tax Incentive: only if you claim the R&D Tax Incentive
- Comply with self-assessed clearance + Integrated Cargo System (ICS): only if you import goods into Australia
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)
Questions
- How many compliance obligations apply to agriculture, forestry and fishing businesses in New South Wales with no employees?
- 25 obligations apply (10 critical) across 10 regulators, plus 24 to check. Risk rating: medium. No licensed regime, but 10 critical obligations apply.
- Which New South Wales laws apply?
- PCBU primary duty of care (NSW WHS Act s 19) and Notify SafeWork NSW of notifiable WHS incidents.
Related
- Agriculture, forestry & fishing compliance in New South Wales
- Agriculture, forestry & fishing: all obligations
- Compliance obligations by industry, state and size
- Agriculture, forestry & fishing in NSW: sole trader
- Agriculture, forestry & fishing in NSW: sole trader with employees
- Agriculture, forestry & fishing in NSW: partnership
- Agriculture, forestry & fishing in NSW: trading trust
- Agriculture, forestry & fishing in NSW: 1–5 employees
- Agriculture, forestry & fishing in NSW: 20–99 employees
- Agriculture, forestry & fishing in NSW: 100–499 employees
- Agriculture, forestry & fishing in NSW: 20–99 employees, turnover $1M–$3M
- Agriculture, forestry & fishing in NSW: 6–19 employees, turnover $3M–$10M
- Agriculture, forestry & fishing in NSW: 100–499 employees, turnover $100M–$1B
- Agriculture, forestry & fishing in NSW: 500+ employees, turnover $1B+
- Agriculture, forestry & fishing in Victoria: no employees
- Agriculture, forestry & fishing in Queensland: no employees
- Agriculture, forestry & fishing in Western Australia: no employees
- Agriculture, forestry & fishing in South Australia: no employees
- Agriculture, forestry & fishing in Tasmania: no employees
- Agriculture, forestry & fishing in Northern Territory: no employees
- Agriculture, forestry & fishing in Australian Capital Territory: no employees
- On-farm biosecurity record-keeping + reporting: does it apply to agriculture, forestry & fishing?
- EPBC Act — assess + approve controlled actions affecting MNES: does it apply to agriculture, forestry & fishing?
- Notify + remediate contaminated land (state): does it apply to agriculture, forestry & fishing?
- Food and Grocery Code of Conduct (now mandatory): does it apply to agriculture, forestry & fishing?
Sources
- Revenue NSW: payroll tax thresholds and rates
- PCBU primary duty of care (NSW WHS Act s 19)
- Notify SafeWork NSW of notifiable WHS incidents
- Apply for a Director Identification Number (Director ID)
- Comply with directors' general law and statutory duties
- Prevent insolvent trading (s 588G)
- 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.