Education — higher education providers compliance obligations in Victoria: sole trader
Computed by the Rules Mate applicability engine for a sole trader with no employees, turnover $100K–$1M, in education — higher education providers, operating in Victoria and selling to consumers and small businesses.
Short answer: 14 obligations
14 obligations apply (5 critical) across 11 regulators, plus 5 to check. Risk rating: low. No licensed regime, no employees and not an APP entity — your obligations are mainly tax, consumer law and the general WHS duty.
Sole trader or company: what changes
Compared with the same business run through a Pty Ltd company with no employees in Victoria, 0 obligations apply that did not, and 10 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: Apply for a Tax File Number for new entities and partnerships
- No longer applies: Pay ASIC fees + lodge prescribed forms
What switches on when you take on staff
Moving to a sole trader with 1–5 employees, turnover $100K–$1M adds 20 obligations:
- Pay superannuation on every payday (Payday Super)
- Pay employees in accordance with the applicable modern award
- Manage psychosocial hazards at work
- Take reasonable and proportionate measures to prevent sex discrimination, sexual
- Withhold PAYG from employee and contractor payments
- Provide 10 days paid family + domestic violence leave (FDV)
- Document VEVO checks + retain employer records (s 245AYL Migration Act)
- Casual employment definition + conversion (Closing Loopholes 2024)
- Report under Single Touch Payroll Phase 2
- Honour employees' right to disconnect (s 333M)
Victoria law that applies
3 Victoria obligations apply on these facts:
| 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 |
| 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 |
Payroll tax in Victoria (FY2026-27)
VIC: 4.85% on Australian wages above the $1 million tax-free threshold (FY2026-27). On these facts the business is below the Victoria threshold, so payroll tax does not apply yet.
- 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 |
|---|---|
| Tax | 4 |
| Whs | 2 |
| Privacy | 2 |
| Consumer law | 2 |
| Higher education | 1 |
| Marketing | 1 |
| Environment | 1 |
| Records | 1 |
Critical obligations on this profile
- 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)
- Comply with Higher Education Standards Framework (Threshold Standards) 2021 (Industry: Education — higher education providers)
Check whether these apply
- Working with Children Check / Blue Card (state): only if your workers or volunteers do child-related work
- 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
- Comply with AANA Code of Ethics + community guidelines: only if you advertise to consumers or engage influencers
- Copyright Act 1968 — record-keeping for orphan works: only if you rely on the orphan-works or educational copyright exceptions
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 education — higher education providers in Victoria run as a sole trader with no employees?
- 14 obligations apply (5 critical) across 11 regulators, plus 5 to check. Risk rating: low. No licensed regime, no employees and not an APP entity — your obligations are mainly tax, consumer law and the general WHS duty.
- Which Victoria laws apply?
- Notify VIC WorkSafe of notifiable WHS incidents, PCBU primary duty of care (Victoria OHS Act s 21) and Comply with the General Environmental Duty (VIC)
Related
- Education — higher education providers compliance in Victoria
- Education — higher education providers: all obligations
- Compliance obligations by industry, state and size
- Education — higher education providers in VIC: sole trader with employees
- Education — higher education providers in VIC: partnership
- Education — higher education providers in VIC: trading trust
- Education — higher education providers in VIC: no employees
- Education — higher education providers in VIC: 1–5 employees
- Education — higher education providers in VIC: 20–99 employees
- Education — higher education providers in VIC: 100–499 employees
- Education — higher education providers in VIC: 20–99 employees, turnover $1M–$3M
- Education — higher education providers in VIC: 6–19 employees, turnover $3M–$10M
- Education — higher education providers in VIC: 100–499 employees, turnover $100M–$1B
- Education — higher education providers in VIC: 500+ employees, turnover $1B+
- Education — higher education providers in New South Wales: sole trader
- Education — higher education providers in Queensland: sole trader
- Education — higher education providers in Western Australia: sole trader
- Education — higher education providers in South Australia: sole trader
- Education — higher education providers in Tasmania: sole trader
- Education — higher education providers in Northern Territory: sole trader
- Education — higher education providers in Australian Capital Territory: sole trader
- Comply with Higher Education Standards Framework (Threshold Standards) 2021: does it apply to education — higher education providers?
- Copyright Act 1968 — record-keeping for orphan works: does it apply to education — higher education providers?
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)
- Comply with the General Environmental Duty (VIC)
- Australian Business Number (ABN) application
- Lodge Business Activity Statements at assigned frequency
- Comply with Higher Education Standards Framework (Threshold Standards) 2021
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.