Which Queensland laws apply?

PCBU primary duty of care (QLD WHS Act s 19), Hold current QBCC licence for QLD building work and Pay long service leave under the IR Act 2016 (Qld)

Construction (residential & commercial) compliance obligations in Queensland: 6–19 employees, turnover $3M–$10M

Computed by the Rules Mate applicability engine for a Pty Ltd company with 6–19 employees, turnover $3M–$10M, in construction (residential & commercial), operating in Queensland and selling to consumers and small businesses.

Short answer: 54 obligations

54 obligations apply (21 critical) across 27 regulators, plus 20 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; 21 critical obligations apply.

Turnover $3M–$10M instead of $1M–$3M: what changes

Compared with a Pty Ltd company with 6–19 employees, turnover $1M–$3M in Queensland, 8 obligations apply that did not, and 1 drops away.

No longer applies: Prepare for the proposed removal of the small business exemption

Queensland law that applies

3 Queensland obligations apply on these facts, and 3 more are worth checking:

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
Hold current QBCC licence for QLD building work	Industry: Construction (residential & commercial) · QLD law
Pay long service leave under the IR Act 2016 (Qld)	You have employees (6–19) · QLD law
Pay Queensland payroll tax when threshold met	Check: applies only if your annual Australian wages (grouped) exceed $1.3M
QLD development assessment (Planning Act 2016)	Check: applies only if you propose development requiring consent or a permit
Aboriginal Cultural Heritage Act 2003 (Qld) — duty of care	Check: applies only if your activity disturbs land that may contain Aboriginal cultural heritage or is subject to native title

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 may apply: 6–19 employees in QLD — enter annual payroll to confirm; it applies only if your annual Australian wages (grouped) exceed $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

Where the obligations sit

Area	Obligations
Privacy	8
Whs	7
Tax	7
Workplace	7
Directors	4
Super	2
Migration	2
Corporations	2
Consumer law	2
Wages	1

Critical obligations on this profile

Check whether these apply

Run the compliance journeyAnswer a short questionnaire about your business and get the obligations that apply to you, with the reason each one applies.

Questions

How many compliance obligations apply to construction (residential and commercial) businesses in Queensland with 6–19 employees, turnover $3M–$10M?: 54 obligations apply (21 critical) across 27 regulators, plus 20 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; 21 critical obligations apply.
Which Queensland laws apply?: PCBU primary duty of care (QLD WHS Act s 19), Hold current QBCC licence for QLD building work and Pay long service leave under the IR Act 2016 (Qld)

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.