Which Queensland laws apply?

PCBU primary duty of care (QLD WHS Act s 19) and Hold current QBCC licence for QLD building work.

Construction (residential & commercial) compliance obligations in Queensland: sole trader

Computed by the Rules Mate applicability engine for a sole trader with no employees, turnover $100K–$1M, in construction (residential & commercial), operating in Queensland and selling to consumers and small businesses.

Short answer: 17 obligations

17 obligations apply (8 critical) across 20 regulators, plus 13 to check. Risk rating: low. No licensed regime, no employees and not an APP entity — your obligations are mainly tax, consumer law and the general WHS duty.

Sole trader or company: what changes

Compared with the same business run through a Pty Ltd company with no employees in Queensland, 0 obligations apply that did not, and 10 drop away.

What switches on when you take on staff

Moving to a sole trader with 1–5 employees, turnover $100K–$1M adds 20 obligations:

Queensland law that applies

2 Queensland obligations apply on these facts, and 2 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
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 the business is below the Queensland threshold, so payroll tax does not apply yet.

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
Whs	5
Tax	4
Privacy	2
Consumer law	2
Building	1
Construction	1
Marketing	1
Records	1

Critical obligations on this profile

Check whether these apply

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)

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 run as a sole trader with no employees?: 17 obligations apply (8 critical) across 20 regulators, plus 13 to check. Risk rating: low. No licensed regime, no employees and not an APP entity — your obligations are mainly tax, consumer law and the general WHS duty.
Which Queensland laws apply?: PCBU primary duty of care (QLD WHS Act s 19) and Hold current QBCC licence for QLD building work.

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.