Which New South Wales laws apply?

PCBU primary duty of care (NSW WHS Act s 19), Notify SafeWork NSW of notifiable WHS incidents, Pay long service leave under the LSL Act 1955 (NSW) and Comply with Workplace Surveillance Act 2005 (NSW)

Aviation (incl. drones) compliance obligations in New South Wales: 20–99 employees

Computed by the Rules Mate applicability engine for a Pty Ltd company with 20–99 employees, turnover $3M–$10M, in aviation (incl. drones), operating in New South Wales and selling to consumers and small businesses.

Short answer: 53 obligations

53 obligations apply (18 critical) across 26 regulators, plus 10 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; 18 critical obligations apply.

What changes at 20–99 employees

Compared with a aviation (incl. drones) business with 6–19 employees in New South Wales, 9 obligations apply that did not, and 1 drops away.

No longer applies: Prepare for the proposed removal of the small business exemption

What switches on at 100–499 employees

Moving to a Pty Ltd company with 100–499 employees, turnover $10M–$100M adds 3 obligations:

New South Wales law that applies

4 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
Pay long service leave under the LSL Act 1955 (NSW)	You have employees (20–99) · NSW law
Comply with Workplace Surveillance Act 2005 (NSW)	You have employees (20–99) · NSW law
Pay NSW payroll tax when threshold met	Check: applies only if your annual Australian wages (grouped) exceed $1.2M

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 it may apply: 20–99 employees in NSW — enter annual payroll to confirm; it applies only if your annual Australian wages (grouped) exceed $1.2M.

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
Privacy	9
Workplace	8
Tax	7
Directors	4
Whs	4
Super	2
Aviation	2
Migration	2
Corporations	2
Consumer law	2

Critical obligations on this profile

Check whether these apply

Thresholds to watch

WGEA gender pay gap reporting becomes mandatory (threshold 100 employees; very close)

Run 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 aviation (incl. drones) businesses in New South Wales with 20–99 employees?: 53 obligations apply (18 critical) across 26 regulators, plus 10 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; 18 critical obligations apply.
Which New South Wales laws apply?: PCBU primary duty of care (NSW WHS Act s 19), Notify SafeWork NSW of notifiable WHS incidents, Pay long service leave under the LSL Act 1955 (NSW) and Comply with Workplace Surveillance Act 2005 (NSW)

Sources

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.