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Aviation (incl. drones) compliance obligations in New South Wales: sole trader

Computed by the Rules Mate applicability engine for a sole trader with no employees, turnover $100K–$1M, in aviation (incl. drones), operating in New South Wales and selling to consumers and small businesses.

Short answer: 14 obligations

14 obligations apply (5 critical) across 10 regulators, plus 4 to check. Risk rating: low. No licensed regime, no employees and not an APP entity — your obligations are mainly tax, consumer law and the general WHS duty.

Sole trader or company: what changes

What switches on when you take on staff

New South Wales law that applies

2 New South Wales obligations apply on these facts:

ObligationWhy 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 incidentsEvery PCBU must notify the regulator of notifiable incidents (death, serious injury, dangerous incident) · 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 the business is below the New South Wales threshold, so payroll tax does not apply yet.

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

AreaObligations
Tax4
Whs2
Aviation2
Privacy2
Consumer law2
Marketing1
Records1

Critical obligations on this profile

Check whether these apply

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; approaching)

Questions

How many compliance obligations apply to aviation (incl. drones) businesses in New South Wales run as a sole trader with no employees?
14 obligations apply (5 critical) across 10 regulators, plus 4 to check. Risk rating: low. No licensed regime, no employees and not an APP entity — your obligations are mainly tax, consumer law and the general WHS duty.
Which New South Wales laws apply?
PCBU primary duty of care (NSW WHS Act s 19) and Notify SafeWork NSW of notifiable WHS incidents.

Related

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.