Education — registered training orgs compliance obligations in Victoria: no employees

Compared with a education — registered training orgs business run as a sole trader with no employees in Victoria, 10 obligations apply that did not.

• Applies: Apply for a Director Identification Number (Director ID)
• Applies: Comply with directors' general law and statutory duties
• Applies: Prevent insolvent trading (s 588G)
• Applies: Pay company PAYG/GST/SG or face Director Penalty Notice (DPN)
• Applies: Lodge the ASIC annual company statement and review fee
• Applies: Determine large proprietary company status annually
• Applies: Apply for a Tax File Number for new entities and partnerships
• Applies: Pay ASIC fees + lodge prescribed forms
• Applies: Discharge of directors' duties — practical evidence
• Applies: Beneficial ownership transparency (Tranche 3 — under consultation)

Moving to a Pty Ltd company 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)

3 Victoria obligations apply on these facts:

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

• WorkSafe Victoria (WorkSafe Victoria)
• State Revenue Office Victoria (SRO Victoria)
• Office of the Victorian Information Commissioner (OVIC)
• Consumer Affairs Victoria (Consumer Affairs Vic)
• Victorian Environment Protection Authority (EPA Victoria)
• Service Victoria (Service Victoria)

• 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))
• Comply with Standards for RTOs (Vocational education provider (RTO))
• 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)
• Pay company PAYG/GST/SG or face Director Penalty Notice (DPN) (Incorporated company (Corporations Act))

• 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

• Lose the Privacy Act small-business exemption at $3M annual turnover (removal of the exemption altogether is proposed, not yet law) (threshold $3M; approaching)