Agriculture, forestry & fishing compliance obligations in Western Australia: 500+ employees, turnover $1B+
Computed by the Rules Mate applicability engine for a Pty Ltd company with 500+ employees, turnover $1B+, in agriculture, forestry & fishing, operating in Western Australia and selling to consumers and small businesses.
Short answer: 65 obligations
65 obligations apply (20 critical) across 29 regulators, plus 35 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); you are an APP entity under the Privacy Act; 20 critical obligations apply.
Turnover $1B+ instead of $100M–$1B: what changes
Compared with a Pty Ltd company with 500+ employees, turnover $100M–$1B in Western Australia, 2 obligations apply that did not.
Western Australia law that applies
2 Western Australia obligations apply on these facts, and 1 more is worth checking:
| 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 |
| Pay Western Australian payroll tax when threshold met | 500+ employees — wages far exceed the WA payroll tax threshold of $1M |
| Aboriginal Heritage Act 1972 (WA) — s 18 consent | Check: applies only if your activity disturbs land that may contain Aboriginal cultural heritage or is subject to native title |
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 it applies: 500+ employees — wages far exceed the WA payroll tax threshold of $1M.
- 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 |
|---|---|
| Privacy | 8 |
| Tax | 8 |
| Workplace | 8 |
| Climate | 6 |
| Directors | 4 |
| Whs | 4 |
| Super | 2 |
| Agriculture | 2 |
| Migration | 2 |
| Corporations | 2 |
Critical obligations on this profile
- Notifiable Data Breach (NDB) scheme (Annual turnover over $3M — an APP entity under the Privacy Act (s 6D))
- 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))
- Pay superannuation on every payday (Payday Super) (You have employees (500+))
- Pay employees in accordance with the applicable modern award (You have employees (500+))
- Manage psychosocial hazards at work (You have employees (500+))
- Take reasonable and proportionate measures to prevent sex discrimination, sexual (You have employees (500+))
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
- NGER reporting (Clean Energy Regulator): only if your corporate group emits ≥ 50 kt CO2-e or uses ≥ 200 TJ of energy a year
- Report greenhouse and energy data under NGER: only if your corporate group emits ≥ 50 kt CO2-e or uses ≥ 200 TJ of energy a year
- 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
Questions
- How many compliance obligations apply to agriculture, forestry and fishing businesses in Western Australia with 500+ employees, turnover $1B+?
- 65 obligations apply (20 critical) across 29 regulators, plus 35 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); you are an APP entity under the Privacy Act; 20 critical obligations apply.
- Which Western Australia laws apply?
- PCBU primary duty of care (WA WHS Act 2020 s 19) and Pay Western Australian payroll tax when threshold met.
Related
- Agriculture, forestry & fishing compliance in Western Australia
- Agriculture, forestry & fishing: all obligations
- Compliance obligations by industry, state and size
- Agriculture, forestry & fishing in WA: sole trader
- Agriculture, forestry & fishing in WA: sole trader with employees
- Agriculture, forestry & fishing in WA: partnership
- Agriculture, forestry & fishing in WA: trading trust
- Agriculture, forestry & fishing in WA: no employees
- Agriculture, forestry & fishing in WA: 1–5 employees
- Agriculture, forestry & fishing in WA: 20–99 employees
- Agriculture, forestry & fishing in WA: 100–499 employees
- Agriculture, forestry & fishing in WA: 20–99 employees, turnover $1M–$3M
- Agriculture, forestry & fishing in WA: 6–19 employees, turnover $3M–$10M
- Agriculture, forestry & fishing in WA: 100–499 employees, turnover $100M–$1B
- Agriculture, forestry & fishing in New South Wales: 500+ employees, turnover $1B+
- Agriculture, forestry & fishing in Victoria: 500+ employees, turnover $1B+
- Agriculture, forestry & fishing in Queensland: 500+ employees, turnover $1B+
- Agriculture, forestry & fishing in South Australia: 500+ employees, turnover $1B+
- Agriculture, forestry & fishing in Tasmania: 500+ employees, turnover $1B+
- Agriculture, forestry & fishing in Northern Territory: 500+ employees, turnover $1B+
- Agriculture, forestry & fishing in Australian Capital Territory: 500+ employees, turnover $1B+
- 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
- RevenueWA: payroll tax thresholds and rates
- PCBU primary duty of care (WA WHS Act 2020 s 19)
- Notifiable Data Breach (NDB) scheme
- Apply for a Director Identification Number (Director ID)
- Comply with directors' general law and statutory duties
- Prevent insolvent trading (s 588G)
- Pay superannuation on every payday (Payday Super)
- Pay employees in accordance with the applicable modern award
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.