Health practitioners compliance obligations in Victoria: no employees
Computed by the Rules Mate applicability engine for a Pty Ltd company with no employees, turnover $100K–$1M, in health practitioners, operating in Victoria and selling to consumers and small businesses.
Short answer: 34 obligations
34 obligations apply (14 critical) across 11 regulators, plus 10 to check. Risk rating: medium. No licensed regime, but you are an APP entity under the Privacy Act; 14 critical obligations apply.
Trading through a company: what changes
Compared with a health practitioners 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)
What switches on at 1–5 employees
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)
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 |
|---|---|
| Privacy | 8 |
| Tax | 6 |
| Health practitioners | 5 |
| Directors | 4 |
| Whs | 2 |
| Corporations | 2 |
| Consumer law | 2 |
| Marketing | 1 |
| Environment | 1 |
| Financial reporting | 1 |
Critical obligations on this profile
- Notifiable Data Breach (NDB) scheme (Provides a health service and holds health information — not covered by the small business exemption (Privacy Act s 6D(4)(b)))
- 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))
- Maintain AHPRA registration and CPD (Industry: Health practitioners)
- Make mandatory notifications to AHPRA (Industry: Health practitioners)
- 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)
Check whether these apply
- Maintain PBS approval + claim accurately for PBS-listed medicines: only if you are a PBS-approved pharmacy
- Maintain controlled drugs register (Schedule 8 / 9): only if you hold Schedule 8 medicines
- Cosmetic surgery practitioner endorsement (from 2025): only if you perform or advertise cosmetic procedures
- Cosmetic surgery advertising standards (Medical Board reforms 2024-2025): only if you perform or advertise cosmetic procedures
- Wash outbound marketing lists against the Do Not Call Register: only if you make outbound telemarketing calls
- Comply with the Therapeutic Goods Advertising Code: only if you advertise therapeutic goods
- Influencer + ad disclosure under ACL + AANA Code: only if you advertise to consumers or engage influencers
- Comply with MBS telehealth item rules + continuous-care rules: only if you claim MBS telehealth items
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 health practitioners in Victoria with no employees?
- 34 obligations apply (14 critical) across 11 regulators, plus 10 to check. Risk rating: medium. No licensed regime, but you are an APP entity under the Privacy Act; 14 critical obligations apply.
- 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
- Health practitioners compliance in Victoria
- Health practitioners: all obligations
- Compliance obligations by industry, state and size
- Health practitioners in VIC: sole trader
- Health practitioners in VIC: sole trader with employees
- Health practitioners in VIC: partnership
- Health practitioners in VIC: trading trust
- Health practitioners in VIC: 1–5 employees
- Health practitioners in VIC: 20–99 employees
- Health practitioners in VIC: 100–499 employees
- Health practitioners in VIC: 100–499 employees, turnover $100M–$1B
- Health practitioners in VIC: 500+ employees, turnover $1B+
- Health practitioners in New South Wales: no employees
- Health practitioners in Queensland: no employees
- Health practitioners in Western Australia: no employees
- Health practitioners in South Australia: no employees
- Health practitioners in Tasmania: no employees
- Health practitioners in Northern Territory: no employees
- Health practitioners in Australian Capital Territory: no employees
- Maintain AHPRA registration and CPD: does it apply to health practitioners?
- Make mandatory notifications to AHPRA: does it apply to health practitioners?
- Maintain PBS approval + claim accurately for PBS-listed medicines: does it apply to health practitioners?
- Maintain controlled drugs register (Schedule 8 / 9): does it apply to health practitioners?
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)
- 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)
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.