Which New South Wales laws apply?

PCBU primary duty of care (NSW WHS Act s 19), Notify SafeWork NSW of notifiable WHS incidents, Pay NSW payroll tax when threshold met, Pay long service leave under the LSL Act 1955 (NSW) and Comply with Workplace Surveillance Act 2005 (NSW)

E-commerce & online retail compliance obligations in New South Wales: 500+ employees, turnover $1B+

Computed by the Rules Mate applicability engine for a Pty Ltd company with 500+ employees, turnover $1B+, in e-commerce & online retail, operating in New South Wales and selling to consumers and small businesses.

Short answer: 67 obligations

67 obligations apply (20 critical) across 30 regulators, plus 18 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); you are an APP entity under the Privacy Act; 20 critical obligations apply.

Turnover $1B+ instead of $100M–$1B: what changes

Compared with a Pty Ltd company with 500+ employees, turnover $100M–$1B in New South Wales, 2 obligations apply that did not.

New South Wales law that applies

5 New South Wales obligations apply on these facts:

Obligation	Why it applies
PCBU primary duty of care (NSW WHS Act s 19)	Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · NSW law
Notify SafeWork NSW of notifiable WHS incidents	Every PCBU must notify the regulator of notifiable incidents (death, serious injury, dangerous incident) · NSW law
Pay NSW payroll tax when threshold met	500+ employees — wages far exceed the NSW payroll tax threshold of $1.2M
Pay long service leave under the LSL Act 1955 (NSW)	You have employees (500+) · NSW law
Comply with Workplace Surveillance Act 2005 (NSW)	You have employees (500+) · NSW law

Payroll tax in New South Wales (FY2026-27)

NSW: 5.45% on Australian wages above the $1.2 million tax-free threshold (FY2026-27). On these facts it applies: 500+ employees — wages far exceed the NSW payroll tax threshold of $1.2M.

How the threshold works: Flat tax-free threshold, apportioned by the share of Australian wages paid in NSW and by days employed; only one group member claims it.
Returns: Monthly by the 7th of the following month; annual reconciliation by 28 July
Administered by: Revenue NSW

New South Wales regulators

Where the obligations sit

Area	Obligations
Privacy	9
Tax	8
Workplace	8
Climate	6
Directors	4
Whs	4
Consumer law	4
Super	2
Migration	2
Corporations	2

Critical obligations on this profile

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Questions

How many compliance obligations apply to e-commerce and online retail businesses in New South Wales with 500+ employees, turnover $1B+?: 67 obligations apply (20 critical) across 30 regulators, plus 18 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); you are an APP entity under the Privacy Act; 20 critical obligations apply.
Which New South Wales laws apply?: PCBU primary duty of care (NSW WHS Act s 19), Notify SafeWork NSW of notifiable WHS incidents, Pay NSW payroll tax when threshold met, Pay long service leave under the LSL Act 1955 (NSW) and Comply with Workplace Surveillance Act 2005 (NSW)

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.