E-commerce & online retail compliance obligations in Australian Capital Territory: 1–5 employees
Computed by the Rules Mate applicability engine for a Pty Ltd company with 1–5 employees, turnover $100K–$1M, in e-commerce & online retail, operating in Australian Capital Territory and selling to consumers and small businesses.
Short answer: 44 obligations
44 obligations apply (17 critical) across 23 regulators, plus 15 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 17 critical obligations apply.
What changes at 1–5 employees
Compared with a e-commerce & online retail business with no employees in Australian Capital Territory, 20 obligations apply that did not.
- Applies: Pay superannuation on every payday (Payday Super)
- Applies: Pay employees in accordance with the applicable modern award
- Applies: Manage psychosocial hazards at work
- Applies: Take reasonable and proportionate measures to prevent sex discrimination, sexual
- Applies: Withhold PAYG from employee and contractor payments
- Applies: Provide 10 days paid family + domestic violence leave (FDV)
- Applies: Document VEVO checks + retain employer records (s 245AYL Migration Act)
- Applies: Casual employment definition + conversion (Closing Loopholes 2024)
- Applies: Report under Single Touch Payroll Phase 2
- Applies: Honour employees' right to disconnect (s 333M)
What switches on at 6–19 employees
Nothing new switches on for a Pty Ltd company with 6–19 employees, turnover $1M–$3M.
Australian Capital Territory law that applies
3 Australian Capital Territory obligations apply on these facts:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (ACT WHS Act s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · ACT law |
| Industrial manslaughter offence (ACT WHS Act s 34A) | Applies to every PCBU and its officers — a death caused by reckless or negligent breach of a WHS duty is a crime · ACT law |
| Comply with Workplace Privacy Act 2011 (ACT) | You have employees (1–5) · ACT law |
Payroll tax in Australian Capital Territory (FY2026-27)
ACT: 6.75% on Australian wages above the $1.75 million tax-free threshold (FY2026-27). On these facts the business is below the Australian Capital Territory threshold, so payroll tax does not apply yet.
- How the threshold works
- Flat tax-free threshold, apportioned by days employed and the ACT share of Australia-wide wages.
- Returns
- Monthly by the 7th of the following month; annual reconciliation by 28 July
- Administered by
- ACT Revenue Office
Australian Capital Territory regulators
Where the obligations sit
| Area | Obligations |
|---|---|
| Tax | 7 |
| Workplace | 7 |
| Directors | 4 |
| Whs | 4 |
| Consumer law | 4 |
| Privacy | 3 |
| Super | 2 |
| Migration | 2 |
| Corporations | 2 |
| Wages | 1 |
Critical obligations on this profile
- 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 (1–5))
- Pay employees in accordance with the applicable modern award (You have employees (1–5))
- Manage psychosocial hazards at work (You have employees (1–5))
- Take reasonable and proportionate measures to prevent sex discrimination, sexual (You have employees (1–5))
- Australian Business Number (ABN) application (Every business carrying on an enterprise needs an ABN)
Check whether these apply
- Button + coin battery safety standard (mandatory): only if you supply products containing button or coin batteries
- 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
- Comply with self-assessed clearance + Integrated Cargo System (ICS): only if you import goods into Australia
- Comply with anti-dumping + countervailing duties: only if you import goods into Australia
- Influencer + ad disclosure under ACL + AANA Code: only if you advertise to consumers or engage influencers
- Customs Act 1901 — import declarations + duties: only if you import goods into Australia
- Track eligibility for the electric car FBT exemption: only if you provide electric vehicles to employees
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)
Questions
- How many compliance obligations apply to e-commerce and online retail businesses in Australian Capital Territory with 1–5 employees?
- 44 obligations apply (17 critical) across 23 regulators, plus 15 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 17 critical obligations apply.
- Which Australian Capital Territory laws apply?
- PCBU primary duty of care (ACT WHS Act s 19), Industrial manslaughter offence (ACT WHS Act s 34A) and Comply with Workplace Privacy Act 2011 (ACT)
Related
- E-commerce & online retail compliance in Australian Capital Territory
- E-commerce & online retail: all obligations
- Compliance obligations by industry, state and size
- E-commerce & online retail in ACT: sole trader
- E-commerce & online retail in ACT: sole trader with employees
- E-commerce & online retail in ACT: partnership
- E-commerce & online retail in ACT: trading trust
- E-commerce & online retail in ACT: no employees
- E-commerce & online retail in ACT: 20–99 employees
- E-commerce & online retail in ACT: 100–499 employees
- E-commerce & online retail in ACT: 20–99 employees, turnover $1M–$3M
- E-commerce & online retail in ACT: 6–19 employees, turnover $3M–$10M
- E-commerce & online retail in ACT: 100–499 employees, turnover $100M–$1B
- E-commerce & online retail in ACT: 500+ employees, turnover $1B+
- E-commerce & online retail in New South Wales: 1–5 employees
- E-commerce & online retail in Victoria: 1–5 employees
- E-commerce & online retail in Queensland: 1–5 employees
- E-commerce & online retail in Western Australia: 1–5 employees
- E-commerce & online retail in South Australia: 1–5 employees
- E-commerce & online retail in Tasmania: 1–5 employees
- E-commerce & online retail in Northern Territory: 1–5 employees
- Comply with mandatory product safety standards + bans (ACL): does it apply to e-commerce & online retail?
- Button + coin battery safety standard (mandatory): does it apply to e-commerce & online retail?
- Notify ACCC of a voluntary recall within 2 days: does it apply to e-commerce & online retail?
- Loyalty programs must comply with ACL transparency + UCT: does it apply to e-commerce & online retail?
Sources
- ACT Revenue Office: payroll tax thresholds and rates
- PCBU primary duty of care (ACT WHS Act s 19)
- Industrial manslaughter offence (ACT WHS Act s 34A)
- Comply with Workplace Privacy Act 2011 (ACT)
- 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.