Agriculture, forestry & fishing compliance obligations in Northern Territory: trading trust
Computed by the Rules Mate applicability engine for a trading trust with 6–19 employees, turnover $1M–$3M, in agriculture, forestry & fishing, operating in Northern Territory and selling to consumers and small businesses.
Short answer: 36 obligations
36 obligations apply (15 critical) across 23 regulators, plus 30 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 15 critical obligations apply.
Trading trust or company: what changes
Compared with the same business run through a Pty Ltd company (6–19 employees) in Northern Territory, 1 obligation applies that did not, and 9 drop away.
- No longer applies: Apply for a Director Identification Number (Director ID)
- No longer applies: Comply with directors' general law and statutory duties
- No longer applies: Prevent insolvent trading (s 588G)
- No longer applies: Pay company PAYG/GST/SG or face Director Penalty Notice (DPN)
- No longer applies: Lodge the ASIC annual company statement and review fee
- No longer applies: Determine large proprietary company status annually
- No longer applies: Pay ASIC fees + lodge prescribed forms
- No longer applies: Discharge of directors' duties — practical evidence
Northern Territory law that applies
2 Northern Territory obligations apply on these facts, and 2 more are worth checking:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (NT WHS Act s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · NT law |
| Industrial manslaughter offence (NT WHS Act s 34B) | Applies to every PCBU and its officers — a death caused by reckless or negligent breach of a WHS duty is a crime · NT law |
| Pay Northern Territory payroll tax when threshold met | Check: applies only if your annual Australian wages (grouped) exceed $2.5M |
| Northern Territory Aboriginal Sacred Sites Act 1989 — Authority Certificate | Check: applies only if your activity disturbs land that may contain Aboriginal cultural heritage or is subject to native title |
Payroll tax in Northern Territory (FY2026-27)
NT: 5.5% on Australian wages above the $2.5 million tax-free threshold (FY2026-27). On these facts it may apply: 6–19 employees in NT — enter annual payroll to confirm; it applies only if your annual Australian wages (grouped) exceed $2.5M.
- How the threshold works
- Deductible amount from the $2.5M threshold under the Act's Schedule (deduction settings unchanged from 1 July 2026).
- Returns
- Monthly by the 21st of the following month; annual reconciliation by 21 July
- Administered by
- Territory Revenue Office
Northern Territory regulators
Where the obligations sit
| Area | Obligations |
|---|---|
| Tax | 7 |
| Workplace | 7 |
| Whs | 5 |
| Super | 2 |
| Agriculture | 2 |
| Migration | 2 |
| Privacy | 2 |
| Consumer law | 2 |
| Wages | 1 |
| Discrimination | 1 |
Critical obligations on this profile
- 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))
- 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)
- Make trustee resolutions for trust distributions by 30 June (Trust structure)
- On-farm biosecurity record-keeping + reporting (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
- 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
- Hold a Remote Pilot Licence / RPAS operator certificate (drones): only if you fly drones commercially
- Pay Northern Territory payroll tax when threshold met: only if your annual Australian wages (grouped) exceed $2.5M
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; very close)
Questions
- How many compliance obligations apply to agriculture, forestry and fishing businesses in Northern Territory run through a trading trust with 6–19 employees?
- 36 obligations apply (15 critical) across 23 regulators, plus 30 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 15 critical obligations apply.
- Which Northern Territory laws apply?
- PCBU primary duty of care (NT WHS Act s 19) and Industrial manslaughter offence (NT WHS Act s 34B)
Related
- Agriculture, forestry & fishing compliance in Northern Territory
- Agriculture, forestry & fishing: all obligations
- Compliance obligations by industry, state and size
- Agriculture, forestry & fishing in NT: sole trader
- Agriculture, forestry & fishing in NT: sole trader with employees
- Agriculture, forestry & fishing in NT: partnership
- Agriculture, forestry & fishing in NT: no employees
- Agriculture, forestry & fishing in NT: 1–5 employees
- Agriculture, forestry & fishing in NT: 20–99 employees
- Agriculture, forestry & fishing in NT: 100–499 employees
- Agriculture, forestry & fishing in NT: 20–99 employees, turnover $1M–$3M
- Agriculture, forestry & fishing in NT: 6–19 employees, turnover $3M–$10M
- Agriculture, forestry & fishing in NT: 100–499 employees, turnover $100M–$1B
- Agriculture, forestry & fishing in NT: 500+ employees, turnover $1B+
- Agriculture, forestry & fishing in New South Wales: trading trust
- Agriculture, forestry & fishing in Victoria: trading trust
- Agriculture, forestry & fishing in Queensland: trading trust
- Agriculture, forestry & fishing in Western Australia: trading trust
- Agriculture, forestry & fishing in South Australia: trading trust
- Agriculture, forestry & fishing in Tasmania: trading trust
- Agriculture, forestry & fishing in Australian Capital Territory: trading trust
- 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
- Territory Revenue Office: payroll tax thresholds and rates
- PCBU primary duty of care (NT WHS Act s 19)
- Industrial manslaughter offence (NT WHS Act s 34B)
- 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
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.