Aviation (incl. drones) compliance obligations in Queensland: 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 Queensland and selling to consumers and small businesses.
Short answer: 65 obligations
65 obligations apply (19 critical) across 30 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; 19 critical obligations apply.
Turnover $1B+ instead of $100M–$1B: what changes
Compared with a Pty Ltd company with 500+ employees, turnover $100M–$1B in Queensland, 2 obligations apply that did not.
Queensland law that applies
3 Queensland obligations apply on these facts:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (QLD WHS Act s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · QLD law |
| Pay Queensland payroll tax when threshold met | 500+ employees — wages far exceed the QLD payroll tax threshold of $1.3M |
| Pay long service leave under the IR Act 2016 (Qld) | You have employees (500+) · QLD law |
Payroll tax in Queensland (FY2026-27)
QLD: 4.75% on Australian wages above the $1.3 million tax-free threshold (FY2026-27). On these facts it applies: 500+ employees — wages far exceed the QLD payroll tax threshold of $1.3M.
- 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
Queensland regulators
- 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)
Where the obligations sit
| Area | Obligations |
|---|---|
| Privacy | 8 |
| Tax | 8 |
| Workplace | 8 |
| Climate | 6 |
| Directors | 4 |
| Whs | 3 |
| 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 Queensland with 500+ employees, turnover $1B+?
- 65 obligations apply (19 critical) across 30 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; 19 critical obligations apply.
- Which Queensland laws apply?
- PCBU primary duty of care (QLD WHS Act s 19), Pay Queensland payroll tax when threshold met and Pay long service leave under the IR Act 2016 (Qld)
Related
- Aviation (incl. drones) compliance in Queensland
- Aviation (incl. drones): all obligations
- Compliance obligations by industry, state and size
- Aviation (incl. drones) in QLD: sole trader
- Aviation (incl. drones) in QLD: sole trader with employees
- Aviation (incl. drones) in QLD: partnership
- Aviation (incl. drones) in QLD: trading trust
- Aviation (incl. drones) in QLD: no employees
- Aviation (incl. drones) in QLD: 1–5 employees
- Aviation (incl. drones) in QLD: 20–99 employees
- Aviation (incl. drones) in QLD: 100–499 employees
- Aviation (incl. drones) in QLD: 20–99 employees, turnover $1M–$3M
- Aviation (incl. drones) in QLD: 6–19 employees, turnover $3M–$10M
- Aviation (incl. drones) in QLD: 100–499 employees, turnover $100M–$1B
- Aviation (incl. drones) in New South Wales: 500+ employees, turnover $1B+
- Aviation (incl. drones) in Victoria: 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
- QRO: payroll tax thresholds and rates
- PCBU primary duty of care (QLD WHS Act s 19)
- Pay long service leave under the IR Act 2016 (Qld)
- 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)
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.