Agriculture, forestry & fishing compliance obligations in Queensland: sole trader

Compared with the same business run through a Pty Ltd company with no employees in Queensland, 0 obligations apply that did not, and 10 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: Apply for a Tax File Number for new entities and partnerships
• No longer applies: Pay ASIC fees + lodge prescribed forms

Moving to a sole trader with 1–5 employees, turnover $100K–$1M adds 20 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)

1 Queensland obligation applies on these facts, and 1 more is worth checking:

QLD: 4.75% on Australian wages above the $1.3 million tax-free threshold (FY2026-27). On these facts the business is below the Queensland threshold, so payroll tax does not apply yet.

How the threshold works

Deduction of $1.3M reduces by $1 for every $7 of Australian wages above $1.3M, reaching nil at $10.4M.

Surcharges

Mental health levy: 0.25% of Queensland wages above $10M (Australian wages >$10M); additional 0.5% above $100M.

Regional concession

1% rate discount for eligible regional employers (to 30 June 2030)

Returns

Monthly by the 7th of the following month; annual reconciliation by 21 July

Administered by

QRO

• Workplace Health and Safety Queensland (WHSQ)
• Queensland Revenue Office (QRO)
• Office of the Information Commissioner Queensland (OIC Qld)
• Office of Fair Trading Queensland (OFT Qld)
• Queensland Department of Environment, Science and Innovation (DES Qld)
• Office of Liquor and Gaming Regulation (Queensland) (OLGR Qld)

• 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)
• Maintain Hazardous Chemicals Register + manifest (WHS Reg) (Industry: Agriculture, forestry & fishing)

• 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
• Comply with self-assessed clearance + Integrated Cargo System (ICS): only if you import goods into Australia
• Comply with anti-dumping + countervailing duties: only if you import goods into Australia

• Lose the Privacy Act small-business exemption at $3M annual turnover (removal of the exemption altogether is proposed, not yet law) (threshold $3M; approaching)