Cafés & restaurants compliance obligations in Australian Capital Territory: partnership
Computed by the Rules Mate applicability engine for a partnership with 1–5 employees, turnover $100K–$1M, in cafés & restaurants, operating in Australian Capital Territory and selling to consumers and small businesses.
Short answer: 37 obligations
37 obligations apply (12 critical) across 24 regulators, plus 15 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 12 critical obligations apply.
Partnership or company: what changes
Compared with the same business run through a Pty Ltd company (1–5 employees) in Australian Capital Territory, 0 obligations apply that did not, and 9 drop away.
- No longer applies: Apply for a Director Identification Number (Director ID)
- No longer applies: Comply with directors' general law and statutory duties
- No longer applies: Prevent insolvent trading (s 588G)
- No longer applies: Pay company PAYG/GST/SG or face Director Penalty Notice (DPN)
- No longer applies: Lodge the ASIC annual company statement and review fee
- No longer applies: Determine large proprietary company status annually
- No longer applies: Pay ASIC fees + lodge prescribed forms
- No longer applies: Discharge of directors' duties — practical evidence
Australian Capital Territory law that applies
4 Australian Capital Territory obligations apply on these facts:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (ACT WHS Act s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · ACT law |
| Industrial manslaughter offence (ACT WHS Act s 34A) | Applies to every PCBU and its officers — a death caused by reckless or negligent breach of a WHS duty is a crime · ACT law |
| Register for ACT portable long service leave (hospitality / beauty) | You have employees (1–5) · Industry: Cafés & restaurants · ACT law |
| Comply with Workplace Privacy Act 2011 (ACT) | You have employees (1–5) · ACT law |
Payroll tax in Australian Capital Territory (FY2026-27)
ACT: 6.75% on Australian wages above the $1.75 million tax-free threshold (FY2026-27). On these facts the business is below the Australian Capital Territory threshold, so payroll tax does not apply yet.
- How the threshold works
- Flat tax-free threshold, apportioned by days employed and the ACT share of Australia-wide wages.
- Returns
- Monthly by the 7th of the following month; annual reconciliation by 28 July
- Administered by
- ACT Revenue Office
Australian Capital Territory regulators
Where the obligations sit
| Area | Obligations |
|---|---|
| Workplace | 7 |
| Tax | 6 |
| Whs | 4 |
| Privacy | 3 |
| Food safety | 3 |
| Super | 2 |
| Migration | 2 |
| Consumer law | 2 |
| Wages | 1 |
| Discrimination | 1 |
Critical obligations on this profile
- Pay superannuation on every payday (Payday Super) (You have employees (1–5))
- Pay employees in accordance with the applicable modern award (You have employees (1–5))
- Manage psychosocial hazards at work (You have employees (1–5))
- Take reasonable and proportionate measures to prevent sex discrimination, sexual (You have employees (1–5))
- Australian Business Number (ABN) application (Every business carrying on an enterprise needs an ABN)
- Lodge Business Activity Statements at assigned frequency (Turnover above the $75K GST registration threshold)
- Withhold PAYG from employee and contractor payments (You have employees (1–5))
- Provide 10 days paid family + domestic violence leave (FDV) (You have employees (1–5))
Check whether these apply
- Franchising Code of Conduct (mandatory industry code): only if you are a franchisor or franchisee
- Hold valid liquor licence (state liquor licensing): only if you sell or supply alcohol
- 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
- Comply with Plain English Allergen Labelling (PEAL): only if you supply packaged, labelled food
- Influencer + ad disclosure under ACL + AANA Code: only if you advertise to consumers or engage influencers
- Implement Food Safety Program where prescribed (Standard 3.2.1): only if you serve food to vulnerable persons (FSANZ Std 3.3.1) or your state prescribes a food safety program
- RSA + RCG mandatory training (liquor + gaming): only if your staff serve alcohol
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 cafés and restaurants in Australian Capital Territory run as a partnership with 1–5 employees?
- 37 obligations apply (12 critical) across 24 regulators, plus 15 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 12 critical obligations apply.
- Which Australian Capital Territory laws apply?
- PCBU primary duty of care (ACT WHS Act s 19), Industrial manslaughter offence (ACT WHS Act s 34A), Register for ACT portable long service leave (hospitality / beauty) and Comply with Workplace Privacy Act 2011 (ACT)
Related
- Cafés & restaurants compliance in Australian Capital Territory
- Cafés & restaurants: all obligations
- Compliance obligations by industry, state and size
- Cafés & restaurants in ACT: sole trader
- Cafés & restaurants in ACT: sole trader with employees
- Cafés & restaurants in ACT: trading trust
- Cafés & restaurants in ACT: no employees
- Cafés & restaurants in ACT: 1–5 employees
- Cafés & restaurants in ACT: 20–99 employees
- Cafés & restaurants in ACT: 100–499 employees
- Cafés & restaurants in ACT: 20–99 employees, turnover $1M–$3M
- Cafés & restaurants in ACT: 6–19 employees, turnover $3M–$10M
- Cafés & restaurants in ACT: 100–499 employees, turnover $100M–$1B
- Cafés & restaurants in ACT: 500+ employees, turnover $1B+
- Cafés & restaurants in New South Wales: partnership
- Cafés & restaurants in Victoria: partnership
- Cafés & restaurants in Queensland: partnership
- Cafés & restaurants in Western Australia: partnership
- Cafés & restaurants in South Australia: partnership
- Cafés & restaurants in Tasmania: partnership
- Cafés & restaurants in Northern Territory: partnership
- Franchising Code of Conduct (mandatory industry code): does it apply to cafés & restaurants?
- Hold valid liquor licence (state liquor licensing): does it apply to cafés & restaurants?
- Appoint a certified Food Safety Supervisor (FSS): does it apply to cafés & restaurants?
- Comply with Plain English Allergen Labelling (PEAL): does it apply to cafés & restaurants?
Sources
- ACT Revenue Office: payroll tax thresholds and rates
- PCBU primary duty of care (ACT WHS Act s 19)
- Industrial manslaughter offence (ACT WHS Act s 34A)
- Register for ACT portable long service leave (hospitality / beauty)
- Comply with Workplace Privacy Act 2011 (ACT)
- Pay superannuation on every payday (Payday Super)
- Pay employees in accordance with the applicable modern award
- Manage psychosocial hazards at work
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.