Aviation (incl. drones) compliance obligations in New South Wales: 500+ employees, turnover $1B+
Computed by the Rules Mate applicability engine for a Pty Ltd company with 500+ employees, turnover $1B+, in aviation (incl. drones), operating in New South Wales and selling to consumers and small businesses.
Short answer: 67 obligations
67 obligations apply (20 critical) across 31 regulators, plus 17 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 New South Wales, 2 obligations apply that did not.
New South Wales law that applies
5 New South Wales obligations apply on these facts:
| 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 NSW payroll tax when threshold met | 500+ employees — wages far exceed the NSW payroll tax threshold of $1.2M |
| Pay long service leave under the LSL Act 1955 (NSW) | You have employees (500+) · NSW law |
| Comply with Workplace Surveillance Act 2005 (NSW) | You have employees (500+) · NSW law |
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 applies: 500+ employees — wages far exceed the NSW payroll tax threshold of $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 |
| Tax | 8 |
| Workplace | 8 |
| Climate | 6 |
| Directors | 4 |
| Whs | 4 |
| Super | 2 |
| Aviation | 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
- NGER reporting (Clean Energy Regulator): only if your corporate group emits ≥ 50 kt CO2-e or uses ≥ 200 TJ of energy a year
- Safeguard Mechanism baseline decline 4.9% pa: only if you operate a facility emitting > 100 kt CO2-e (scope 1) 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
- Comply with Safeguard Mechanism baseline (covered facilities): only if you operate a facility emitting > 100 kt CO2-e (scope 1) 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
- Hold a Remote Pilot Licence / RPAS operator certificate (drones): only if you fly drones commercially
- Determine NGER reporting thresholds annually: only if your corporate group emits ≥ 50 kt CO2-e or uses ≥ 200 TJ of energy a year
Questions
- How many compliance obligations apply to aviation (incl. drones) businesses in New South Wales with 500+ employees, turnover $1B+?
- 67 obligations apply (20 critical) across 31 regulators, plus 17 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 New South Wales laws apply?
- PCBU primary duty of care (NSW WHS Act s 19), Notify SafeWork NSW of notifiable WHS incidents, Pay NSW payroll tax when threshold met, Pay long service leave under the LSL Act 1955 (NSW) and Comply with Workplace Surveillance Act 2005 (NSW)
Related
- Aviation (incl. drones) compliance in New South Wales
- Aviation (incl. drones): all obligations
- Compliance obligations by industry, state and size
- Aviation (incl. drones) in NSW: sole trader
- Aviation (incl. drones) in NSW: sole trader with employees
- Aviation (incl. drones) in NSW: partnership
- Aviation (incl. drones) in NSW: trading trust
- Aviation (incl. drones) in NSW: no employees
- Aviation (incl. drones) in NSW: 1–5 employees
- Aviation (incl. drones) in NSW: 20–99 employees
- Aviation (incl. drones) in NSW: 100–499 employees
- Aviation (incl. drones) in NSW: 20–99 employees, turnover $1M–$3M
- Aviation (incl. drones) in NSW: 6–19 employees, turnover $3M–$10M
- Aviation (incl. drones) in NSW: 100–499 employees, turnover $100M–$1B
- Aviation (incl. drones) in Victoria: 500+ employees, turnover $1B+
- Aviation (incl. drones) in Queensland: 500+ employees, turnover $1B+
- Aviation (incl. drones) in Western Australia: 500+ employees, turnover $1B+
- Aviation (incl. drones) in South Australia: 500+ employees, turnover $1B+
- Aviation (incl. drones) in Tasmania: 500+ employees, turnover $1B+
- Aviation (incl. drones) in Northern Territory: 500+ employees, turnover $1B+
- Aviation (incl. drones) in Australian Capital Territory: 500+ employees, turnover $1B+
- Air Operator's Certificate & AMOS (CASR 119/121): does it apply to aviation (incl. drones)?
- Fatigue Risk Management System (FRMS) — Pt 121, 135, 141, 142: does it apply to aviation (incl. drones)?
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
- Pay long service leave under the LSL Act 1955 (NSW)
- Comply with Workplace Surveillance Act 2005 (NSW)
- Notifiable Data Breach (NDB) scheme
- Apply for a Director Identification Number (Director ID)
- Comply with directors' general law and statutory duties
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.