Cafés & restaurants compliance obligations in Victoria: trading trust
Computed by the Rules Mate applicability engine for a trading trust with 6–19 employees, turnover $1M–$3M, in cafés & restaurants, operating in Victoria and selling to consumers and small businesses.
Short answer: 38 obligations
38 obligations apply (13 critical) across 25 regulators, plus 18 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 13 critical obligations apply.
Trading trust or company: what changes
Compared with the same business run through a Pty Ltd company (6–19 employees) in Victoria, 1 obligation applies 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
Victoria law that applies
4 Victoria obligations apply on these facts, and 2 more are worth checking:
| Obligation | Why it applies |
|---|---|
| Notify VIC WorkSafe of notifiable WHS incidents | Every PCBU must notify the regulator of notifiable incidents (death, serious injury, dangerous incident) · VIC law |
| PCBU primary duty of care (Victoria OHS Act s 21) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · VIC law |
| Comply with the General Environmental Duty (VIC) | The Victorian general environmental duty applies to every business activity that could cause harm from pollution or waste · VIC law |
| Pay long service leave under the LSL Act 2018 (Vic) | You have employees (6–19) · VIC law |
| Pay Victorian payroll tax when threshold met | Check: applies only if your annual Australian wages (grouped) exceed $1M |
| Comply with Retail Leases Act 2003 (VIC) | Check: applies only if you lease retail premises |
Payroll tax in Victoria (FY2026-27)
VIC: 4.85% on Australian wages above the $1 million tax-free threshold (FY2026-27). On these facts it may apply: 6–19 employees in VIC — enter annual payroll to confirm; it applies only if your annual Australian wages (grouped) exceed $1M.
- How the threshold works
- Full threshold below $3M of Australian wages; between $3M and $5M it phases out at 50% of wages over $3M; no threshold above $5M.
- Surcharges
- Above $10M Australian wages: mental health and wellbeing surcharge 0.5% + COVID-19 debt surcharge 0.5%; above $100M a further 0.5% each (2% total).
- Regional concession
- 1.2125% regional employer rate
- Returns
- Monthly by the 7th of the following month; annual reconciliation by 21 July
- Administered by
- SRO Vic
Victoria regulators
Where the obligations sit
| Area | Obligations |
|---|---|
| Tax | 7 |
| Workplace | 7 |
| Whs | 4 |
| Food safety | 3 |
| Super | 2 |
| Migration | 2 |
| Privacy | 2 |
| Consumer law | 2 |
| Wages | 1 |
| Discrimination | 1 |
Critical obligations on this profile
- Pay superannuation on every payday (Payday Super) (You have employees (6–19))
- Pay employees in accordance with the applicable modern award (You have employees (6–19))
- Manage psychosocial hazards at work (You have employees (6–19))
- Take reasonable and proportionate measures to prevent sex discrimination, sexual (You have employees (6–19))
- 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)
- Make trustee resolutions for trust distributions by 30 June (Trust structure)
- Withhold PAYG from employee and contractor payments (You have employees (6–19))
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
- Pay Victorian payroll tax when threshold met: only if your annual Australian wages (grouped) exceed $1M
- 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
- Comply with Retail Leases Act 2003 (VIC): only if you lease retail premises
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; very close)
Questions
- How many compliance obligations apply to cafés and restaurants in Victoria run through a trading trust with 6–19 employees?
- 38 obligations apply (13 critical) across 25 regulators, plus 18 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 13 critical obligations apply.
- Which Victoria laws apply?
- Notify VIC WorkSafe of notifiable WHS incidents, PCBU primary duty of care (Victoria OHS Act s 21), Comply with the General Environmental Duty (VIC) and Pay long service leave under the LSL Act 2018 (Vic)
Related
- Cafés & restaurants compliance in Victoria
- Cafés & restaurants: all obligations
- Compliance obligations by industry, state and size
- Cafés & restaurants in VIC: sole trader
- Cafés & restaurants in VIC: sole trader with employees
- Cafés & restaurants in VIC: partnership
- Cafés & restaurants in VIC: no employees
- Cafés & restaurants in VIC: 1–5 employees
- Cafés & restaurants in VIC: 20–99 employees
- Cafés & restaurants in VIC: 100–499 employees
- Cafés & restaurants in VIC: 20–99 employees, turnover $1M–$3M
- Cafés & restaurants in VIC: 6–19 employees, turnover $3M–$10M
- Cafés & restaurants in VIC: 100–499 employees, turnover $100M–$1B
- Cafés & restaurants in VIC: 500+ employees, turnover $1B+
- Cafés & restaurants in New South Wales: trading trust
- Cafés & restaurants in Queensland: trading trust
- Cafés & restaurants in Western Australia: trading trust
- Cafés & restaurants in South Australia: trading trust
- Cafés & restaurants in Tasmania: trading trust
- Cafés & restaurants in Northern Territory: trading trust
- Cafés & restaurants in Australian Capital Territory: trading trust
- 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
- SRO Vic: payroll tax thresholds and rates
- Notify VIC WorkSafe of notifiable WHS incidents
- PCBU primary duty of care (Victoria OHS Act s 21)
- Comply with the General Environmental Duty (VIC)
- Pay long service leave under the LSL Act 2018 (Vic)
- 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.