Which Western Australia laws apply?

PCBU primary duty of care (WA WHS Act 2020 s 19)

Construction (residential & commercial) compliance obligations in Western Australia: 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 Western Australia and selling to consumers and small businesses.

Short answer: 37 obligations

37 obligations apply (16 critical) across 26 regulators, plus 19 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 16 critical obligations apply.

Trading trust or company: what changes

Compared with the same business run through a Pty Ltd company (6–19 employees) in Western Australia, 1 obligation applies that did not, and 9 drop away.

Applies: Make trustee resolutions for trust distributions by 30 June

Western Australia law that applies

1 Western Australia obligation applies on these facts, and 2 more are worth checking:

Obligation	Why it applies
PCBU primary duty of care (WA WHS Act 2020 s 19)	Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · WA law
Pay Western Australian payroll tax when threshold met	Check: applies only if your annual Australian wages (grouped) exceed $1M
Aboriginal Heritage Act 1972 (WA) — s 18 consent	Check: applies only if your activity disturbs land that may contain Aboriginal cultural heritage or is subject to native title

Payroll tax in Western Australia (FY2026-27)

WA: 5.5% on Australian wages above the $1 million tax-free threshold (FY2026-27). On these facts it may apply: 6–19 employees in WA — enter annual payroll to confirm; it applies only if your annual Australian wages (grouped) exceed $1M.

How the threshold works: Diminishing threshold: reduces by $2 for every $13 of Australian wages above $1M, reaching nil at $7.5M.
Returns: Monthly by the 7th of the following month; annual reconciliation by 21 July
Administered by: RevenueWA

Western Australia regulators

Where the obligations sit

Area	Obligations
Whs	7
Tax	7
Workplace	7
Super	2
Migration	2
Privacy	2
Consumer law	2
Wages	1
Discrimination	1
Construction	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; very close)

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 Western Australia run through a trading trust with 6–19 employees?: 37 obligations apply (16 critical) across 26 regulators, plus 19 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 16 critical obligations apply.
Which Western Australia laws apply?: PCBU primary duty of care (WA WHS Act 2020 s 19)

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.