Construction (residential & commercial) 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 construction (residential & commercial), operating in Victoria and selling to consumers and small businesses.
Short answer: 42 obligations
42 obligations apply (18 critical) across 27 regulators, plus 22 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 18 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
6 Victoria obligations apply on these facts, and 5 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 |
| Maintain VBA registration as builder / draftsperson / surveyor | Industry: Construction (residential & commercial) · 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 |
| Register for VIC portable LSL (construction) | You have employees (6–19) · Industry: Construction (residential & commercial) · 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 |
| VIC planning permits (Planning and Environment Act 1987) | Check: applies only if you propose development requiring consent or a permit |
| VIC Environment Reference Standards (air, water, noise) | Check: applies only if you hold or need an EPA Victoria permission |
| Aboriginal Heritage Act 2006 (Vic) — CHMP | Check: applies only if your activity disturbs land that may contain Aboriginal cultural heritage or is subject to native title |
| Domestic Building Contracts Act 1995 (Vic) — warranties | Check: applies only if you do domestic building work over $10,000 |
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 |
|---|---|
| Whs | 8 |
| Tax | 7 |
| Workplace | 7 |
| Super | 2 |
| Migration | 2 |
| Privacy | 2 |
| Consumer law | 2 |
| Lsl | 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))
- Comply with the respirable crystalline silica workplace exposure limit (0.05 mg/m³) (Industry: Construction (residential & commercial))
- 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)
Check whether these apply
- Comply with Heavy Vehicle Chain of Responsibility (CoR): only if you consign, pack, load or receive goods by heavy vehicle
- EPBC Act — assess + approve controlled actions affecting MNES: only if you propose an action likely to significantly affect a matter of national environmental significance
- Notify + remediate contaminated land (state): only if you own, occupy or caused contamination of land
- Maintain Hazardous Chemicals Register + manifest (WHS Reg): only if you use, handle or store hazardous chemicals
- 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
- Hold a Remote Pilot Licence / RPAS operator certificate (drones): only if you fly drones commercially
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 construction (residential and commercial) businesses in Victoria run through a trading trust with 6–19 employees?
- 42 obligations apply (18 critical) across 27 regulators, plus 22 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 18 critical obligations apply.
- Which Victoria laws apply?
- Notify VIC WorkSafe of notifiable WHS incidents, PCBU primary duty of care (Victoria OHS Act s 21), Maintain VBA registration as builder / draftsperson / surveyor, Comply with the General Environmental Duty (VIC), Register for VIC portable LSL (construction) and Pay long service leave under the LSL Act 2018 (Vic)
Related
- Construction (residential & commercial) compliance in Victoria
- Construction (residential & commercial): all obligations
- Compliance obligations by industry, state and size
- Construction (residential & commercial) in VIC: sole trader
- Construction (residential & commercial) in VIC: sole trader with employees
- Construction (residential & commercial) in VIC: partnership
- Construction (residential & commercial) in VIC: no employees
- Construction (residential & commercial) in VIC: 1–5 employees
- Construction (residential & commercial) in VIC: 100–499 employees
- Construction (residential & commercial) in VIC: 20–99 employees, turnover $1M–$3M
- Construction (residential & commercial) in VIC: 6–19 employees, turnover $3M–$10M
- Construction (residential & commercial) in VIC: 100–499 employees, turnover $100M–$1B
- Construction (residential & commercial) in VIC: 500+ employees, turnover $1B+
- Construction (residential & commercial) in New South Wales: trading trust
- Construction (residential & commercial) in Queensland: trading trust
- Construction (residential & commercial) in Western Australia: trading trust
- Construction (residential & commercial) in South Australia: trading trust
- Construction (residential & commercial) in Tasmania: trading trust
- Construction (residential & commercial) in Northern Territory: trading trust
- Construction (residential & commercial) in Australian Capital Territory: trading trust
- Comply with the respirable crystalline silica workplace exposure limit (0.05 mg/m³): does it apply to construction (residential & commercial)?
- Hold a Construction Induction (White Card) before construction site work: does it apply to construction (residential & commercial)?
- Comply with NSW Design and Building Practitioners Act 2020: does it apply to construction (residential & commercial)?
- Maintain VBA registration as builder / draftsperson / surveyor: does it apply to construction (residential & commercial)?
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)
- Maintain VBA registration as builder / draftsperson / surveyor
- Comply with the General Environmental Duty (VIC)
- Register for VIC portable LSL (construction)
- Pay long service leave under the LSL Act 2018 (Vic)
- Pay superannuation on every payday (Payday Super)
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.