Fintech (non-bank) compliance obligations in Western Australia: 100–499 employees
Computed by the Rules Mate applicability engine for a Pty Ltd company with 100–499 employees, turnover $10M–$100M, in fintech (non-bank), operating in Western Australia and selling to consumers and small businesses.
Short answer: 50 obligations
50 obligations apply (16 critical) across 26 regulators, plus 25 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; 16 critical obligations apply.
What changes at 100–499 employees
Compared with a fintech (non-bank) business with 20–99 employees in Western Australia, 3 obligations apply that did not, and 1 drops away.
What switches on at 500+ employees
Moving to a Pty Ltd company with 500+ employees, turnover $100M–$1B adds 10 obligations:
- AASB S2 Scope 3 emissions + assurance phase-in
- Lodge mandatory climate-related financial disclosures (ASRS S2)
- Publish an annual Modern Slavery Statement
- Maintain auditor / financial reporting (Chapter 2M)
- Comply with corporate whistleblower protections (Part 9.4AAA Corporations Act)
- Lodge Payment Times Reports (large business)
- ASRS Group 3 climate disclosure — FY commencing on/after 1 July 2027
- Scope 3 emissions disclosure (AASB S2 + voluntary)
- Modern Slavery Statement (Cwlth)
- Climate scenario analysis (AASB S2)
Western Australia law that applies
2 Western Australia obligations apply on these facts:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (WA WHS Act 2020 s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · WA law |
| Pay Western Australian payroll tax when threshold met | 100–499 employees — wages far exceed the WA payroll tax threshold of $1M |
Payroll tax in Western Australia (FY2026-27)
WA: 5.5% on Australian wages above the $1 million tax-free threshold (FY2026-27). On these facts it applies: 100–499 employees — wages far exceed the WA payroll tax threshold of $1M.
- How the threshold works
- Diminishing threshold: reduces by $2 for every $13 of Australian wages above $1M, reaching nil at $7.5M.
- Returns
- Monthly by the 7th of the following month; annual reconciliation by 21 July
- Administered by
- RevenueWA
Western Australia regulators
Where the obligations sit
| Area | Obligations |
|---|---|
| Privacy | 8 |
| Workplace | 8 |
| Tax | 7 |
| Directors | 4 |
| Whs | 3 |
| Super | 2 |
| Migration | 2 |
| Corporations | 2 |
| Gender equality | 2 |
| Consumer law | 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
- 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
- Major banks must provide CDR Banking + Action Initiation (2026): only if you are an accredited CDR data recipient
- AASB S2 Scope 3 emissions + assurance phase-in: only if you meet 2 of 3 ASRS size tests (revenue ≥ $50M, gross assets ≥ $25M, 100+ employees) or report under NGER
- Lodge mandatory climate-related financial disclosures (ASRS S2): only if you meet 2 of 3 ASRS size tests (revenue ≥ $50M, gross assets ≥ $25M, 100+ employees) or report under NGER
- 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
- Maintain auditor / financial reporting (Chapter 2M): only if you meet 2 of 3 large-proprietary tests (revenue ≥ $50M, gross assets ≥ $25M, 100+ employees)
- Consumer Data Right (CDR) participant accreditation + compliance: only if you are an accredited CDR data recipient
Thresholds to watch
- Modern Slavery Statement mandatory (threshold $100M consolidated; approaching)
Questions
- How many compliance obligations apply to fintech (non-bank) businesses in Western Australia with 100–499 employees?
- 50 obligations apply (16 critical) across 26 regulators, plus 25 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; 16 critical obligations apply.
- Which Western Australia laws apply?
- PCBU primary duty of care (WA WHS Act 2020 s 19) and Pay Western Australian payroll tax when threshold met.
Related
- Fintech (non-bank) compliance in Western Australia
- Fintech (non-bank): all obligations
- Compliance obligations by industry, state and size
- Fintech (non-bank) in WA: sole trader
- Fintech (non-bank) in WA: sole trader with employees
- Fintech (non-bank) in WA: partnership
- Fintech (non-bank) in WA: trading trust
- Fintech (non-bank) in WA: no employees
- Fintech (non-bank) in WA: 1–5 employees
- Fintech (non-bank) in WA: 20–99 employees
- Fintech (non-bank) in WA: 20–99 employees, turnover $1M–$3M
- Fintech (non-bank) in WA: 6–19 employees, turnover $3M–$10M
- Fintech (non-bank) in WA: 100–499 employees, turnover $100M–$1B
- Fintech (non-bank) in WA: 500+ employees, turnover $1B+
- Fintech (non-bank) in New South Wales: 100–499 employees
- Fintech (non-bank) in Victoria: 100–499 employees
- Fintech (non-bank) in Queensland: 100–499 employees
- Fintech (non-bank) in South Australia: 100–499 employees
- Fintech (non-bank) in Tasmania: 100–499 employees
- Fintech (non-bank) in Northern Territory: 100–499 employees
- Fintech (non-bank) in Australian Capital Territory: 100–499 employees
- Major banks must provide CDR Banking + Action Initiation (2026): does it apply to fintech (non-bank)?
- Consumer Data Right (CDR) participant accreditation + compliance: does it apply to fintech (non-bank)?
- Register R&D activities for the R&D Tax Incentive: does it apply to fintech (non-bank)?
- Payment Service Provider (PSP) licensing reform — implementation pending: does it apply to fintech (non-bank)?
Sources
- RevenueWA: payroll tax thresholds and rates
- PCBU primary duty of care (WA WHS Act 2020 s 19)
- 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)
- Pay employees in accordance with the applicable modern award
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.