Charities & not-for-profits compliance obligations in New South Wales: trading trust
Computed by the Rules Mate applicability engine for a trading trust with 6–19 employees, turnover $1M–$3M, in charities & not-for-profits, operating in New South Wales and selling to consumers and small businesses.
Short answer: 35 obligations
35 obligations apply (13 critical) across 24 regulators, plus 10 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 New South Wales, 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
New South Wales law that applies
4 New South Wales obligations apply on these facts, and 1 more is worth checking:
| 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 long service leave under the LSL Act 1955 (NSW) | You have employees (6–19) · NSW law |
| Comply with Workplace Surveillance Act 2005 (NSW) | You have employees (6–19) · NSW law |
| Pay NSW payroll tax when threshold met | Check: applies only if your annual Australian wages (grouped) exceed $1.2M |
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 may apply: 6–19 employees in NSW — enter annual payroll to confirm; it applies only if your annual Australian wages (grouped) exceed $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 |
|---|---|
| Tax | 7 |
| Workplace | 7 |
| Whs | 4 |
| Privacy | 3 |
| Super | 2 |
| Migration | 2 |
| Consumer law | 2 |
| Wages | 1 |
| Discrimination | 1 |
| Payroll | 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
- Lodge an FBT return and pay FBT by 21 May: only if you provide fringe benefits (cars, entertainment, loans) to employees
- Pay NSW payroll tax when threshold met: only if your annual Australian wages (grouped) exceed $1.2M
- Wash outbound marketing lists against the Do Not Call Register: only if you make outbound telemarketing calls
- Influencer + ad disclosure under ACL + AANA Code: only if you advertise to consumers or engage influencers
- Pay redundancy under NES (s 119 FW Act): only if you have 15 or more employees (FW Act s 121 small business exemption)
- Track eligibility for the electric car FBT exemption: only if you provide electric vehicles to employees
- Comply with AANA Code of Ethics + community guidelines: only if you advertise to consumers or engage influencers
- Enforce + manage post-employment restraints — current state: only if your contracts contain restraint of trade clauses
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 charities and not-for-profits in New South Wales run through a trading trust with 6–19 employees?
- 35 obligations apply (13 critical) across 24 regulators, plus 10 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 13 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 long service leave under the LSL Act 1955 (NSW) and Comply with Workplace Surveillance Act 2005 (NSW)
Related
- Charities & not-for-profits compliance in New South Wales
- Charities & not-for-profits: all obligations
- Compliance obligations by industry, state and size
- Charities & not-for-profits in NSW: sole trader
- Charities & not-for-profits in NSW: sole trader with employees
- Charities & not-for-profits in NSW: partnership
- Charities & not-for-profits in NSW: no employees
- Charities & not-for-profits in NSW: 1–5 employees
- Charities & not-for-profits in NSW: 20–99 employees
- Charities & not-for-profits in NSW: 100–499 employees
- Charities & not-for-profits in NSW: 20–99 employees, turnover $1M–$3M
- Charities & not-for-profits in NSW: 6–19 employees, turnover $3M–$10M
- Charities & not-for-profits in NSW: 100–499 employees, turnover $100M–$1B
- Charities & not-for-profits in NSW: 500+ employees, turnover $1B+
- Charities & not-for-profits in Victoria: trading trust
- Charities & not-for-profits in Queensland: trading trust
- Charities & not-for-profits in Western Australia: trading trust
- Charities & not-for-profits in South Australia: trading trust
- Charities & not-for-profits in Tasmania: trading trust
- Charities & not-for-profits in Northern Territory: trading trust
- Charities & not-for-profits in Australian Capital Territory: trading trust
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)
- 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.