Credit licensees & mortgage brokers compliance obligations in Tasmania: 100–499 employees, turnover $100M–$1B
Computed by the Rules Mate applicability engine for a Pty Ltd company with 100–499 employees, turnover $100M–$1B, in credit licensees & mortgage brokers, operating in Tasmania and selling to consumers and small businesses.
Short answer: 67 obligations
67 obligations apply (21 critical) across 31 regulators, plus 15 to check. Risk rating: high. Licensed or supervised regime: credit provider. These carry licence conditions, regulator audit and per-contravention civil penalties.
Turnover $100M–$1B instead of $10M–$100M: what changes
Compared with a Pty Ltd company with 100–499 employees, turnover $10M–$100M in Tasmania, 10 obligations apply that did not.
- Applies: AASB S2 Scope 3 emissions + assurance phase-in
- Applies: Lodge mandatory climate-related financial disclosures (ASRS S2)
- Applies: Publish an annual Modern Slavery Statement
- Applies: Maintain auditor / financial reporting (Chapter 2M)
- Applies: Comply with corporate whistleblower protections (Part 9.4AAA Corporations Act)
- Applies: Lodge Payment Times Reports (large business)
- Applies: ASRS Group 3 climate disclosure — FY commencing on/after 1 July 2027
- Applies: Scope 3 emissions disclosure (AASB S2 + voluntary)
- Applies: Modern Slavery Statement (Cwlth)
- Applies: Climate scenario analysis (AASB S2)
Tasmania law that applies
3 Tasmania obligations apply on these facts:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (TAS WHS Act s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · TAS law |
| Industrial manslaughter offence (TAS WHS Act s 29C) | Applies to every PCBU and its officers — a death caused by reckless or negligent breach of a WHS duty is a crime · TAS law |
| Pay Tasmanian payroll tax when threshold met | 100–499 employees — wages far exceed the TAS payroll tax threshold of $1.25M |
Payroll tax in Tasmania (FY2026-27)
TAS: 4% / 6.1% on Australian wages above the $1.25 million tax-free threshold (FY2026-27). On these facts it applies: 100–499 employees — wages far exceed the TAS payroll tax threshold of $1.25M.
- How the threshold works
- Two-tier marginal structure on total Australian (grouped) wages.
- Returns
- Monthly by the 7th of the following month; annual reconciliation by 21 July
- Administered by
- SRO Tas
Tasmania regulators
Where the obligations sit
| Area | Obligations |
|---|---|
| Privacy | 9 |
| Workplace | 8 |
| Tax | 7 |
| Climate | 5 |
| Directors | 4 |
| Whs | 4 |
| Credit | 4 |
| Super | 2 |
| Migration | 2 |
| Corporations | 2 |
Critical obligations on this profile
- Notifiable Data Breach (NDB) scheme (Annual turnover over $3M — an APP entity under the Privacy Act (s 6D))
- Apply for a Director Identification Number (Director ID) (Incorporated company (Corporations Act))
- Comply with directors' general law and statutory duties (Incorporated company (Corporations Act))
- Prevent insolvent trading (s 588G) (Incorporated company (Corporations Act))
- Pay superannuation on every payday (Payday Super) (You have employees (100–499))
- Pay employees in accordance with the applicable modern award (You have employees (100–499))
- Manage psychosocial hazards at work (You have employees (100–499))
- Take reasonable and proportionate measures to prevent sex discrimination, sexual (You have employees (100–499))
Check whether these apply
- Mortgage broker best interests duty: only if you are a mortgage broker
- Comply with Design and Distribution Obligations (DDO): only if you issue or distribute retail financial or credit products
- ASRS Group 2 climate disclosure — FY commencing on/after 1 July 2026: only if you meet 2 of 3 Group 2 tests (revenue ≥ $200M, gross assets ≥ $500M, 250+ employees) or report under NGER
- Small Amount Credit Contract + Consumer Lease caps (post-SACC reforms): only if you provide small amount credit contracts or consumer leases
- Design and Distribution Obligations (DDO) — RG 274: only if you issue or distribute retail financial or credit products
- Lodge an FBT return and pay FBT by 21 May: only if you provide fringe benefits (cars, entertainment, loans) to employees
- 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
Questions
- How many compliance obligations apply to credit licensees and mortgage brokers in Tasmania with 100–499 employees, turnover $100M–$1B?
- 67 obligations apply (21 critical) across 31 regulators, plus 15 to check. Risk rating: high. Licensed or supervised regime: credit provider. These carry licence conditions, regulator audit and per-contravention civil penalties.
- Which Tasmania laws apply?
- PCBU primary duty of care (TAS WHS Act s 19), Industrial manslaughter offence (TAS WHS Act s 29C) and Pay Tasmanian payroll tax when threshold met.
Related
- Credit licensees & mortgage brokers compliance in Tasmania
- Credit licensees & mortgage brokers: all obligations
- Compliance obligations by industry, state and size
- Credit licensees & mortgage brokers in TAS: sole trader
- Credit licensees & mortgage brokers in TAS: sole trader with employees
- Credit licensees & mortgage brokers in TAS: partnership
- Credit licensees & mortgage brokers in TAS: trading trust
- Credit licensees & mortgage brokers in TAS: no employees
- Credit licensees & mortgage brokers in TAS: 1–5 employees
- Credit licensees & mortgage brokers in TAS: 20–99 employees
- Credit licensees & mortgage brokers in TAS: 100–499 employees
- Credit licensees & mortgage brokers in TAS: 20–99 employees, turnover $1M–$3M
- Credit licensees & mortgage brokers in TAS: 6–19 employees, turnover $3M–$10M
- Credit licensees & mortgage brokers in TAS: 500+ employees, turnover $1B+
- Credit licensees & mortgage brokers in New South Wales: 100–499 employees, turnover $100M–$1B
- Credit licensees & mortgage brokers in Victoria: 100–499 employees, turnover $100M–$1B
- Credit licensees & mortgage brokers in Queensland: 100–499 employees, turnover $100M–$1B
- Credit licensees & mortgage brokers in Western Australia: 100–499 employees, turnover $100M–$1B
- Credit licensees & mortgage brokers in South Australia: 100–499 employees, turnover $100M–$1B
- Credit licensees & mortgage brokers in Northern Territory: 100–499 employees, turnover $100M–$1B
- Credit licensees & mortgage brokers in Australian Capital Territory: 100–499 employees, turnover $100M–$1B
- Comply with NCCP responsible lending obligations: does it apply to credit licensees & mortgage brokers?
- Mortgage broker best interests duty: does it apply to credit licensees & mortgage brokers?
- Comply with Design and Distribution Obligations (DDO): does it apply to credit licensees & mortgage brokers?
- Register security interests on the PPSR: does it apply to credit licensees & mortgage brokers?
Sources
- SRO Tas: payroll tax thresholds and rates
- PCBU primary duty of care (TAS WHS Act s 19)
- Industrial manslaughter offence (TAS WHS Act s 29C)
- Notifiable Data Breach (NDB) scheme
- Apply for a Director Identification Number (Director ID)
- Comply with directors' general law and statutory duties
- Prevent insolvent trading (s 588G)
- 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.