Hotels, pubs & licensed venues compliance obligations in Western Australia: trading trust
Computed by the Rules Mate applicability engine for a trading trust with 6–19 employees, turnover $1M–$3M, in hotels, pubs & licensed venues, operating in Western Australia and selling to consumers and small businesses.
Short answer: 37 obligations
37 obligations apply (13 critical) across 26 regulators, plus 15 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 13 critical obligations apply.
Trading trust or company: what changes
Compared with the same business run through a Pty Ltd company (6–19 employees) in Western Australia, 1 obligation applies that did not, and 9 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: Pay ASIC fees + lodge prescribed forms
- No longer applies: Discharge of directors' duties — practical evidence
Western Australia law that applies
1 Western Australia obligation applies on these facts, and 1 more is worth checking:
| 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 | Check: applies only if your annual Australian wages (grouped) exceed $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 may apply: 6–19 employees in WA — enter annual payroll to confirm; it applies only if your annual Australian wages (grouped) exceed $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 |
|---|---|
| Tax | 7 |
| Workplace | 7 |
| Whs | 3 |
| Food safety | 3 |
| Super | 2 |
| Migration | 2 |
| Liquor | 2 |
| Privacy | 2 |
| Consumer law | 2 |
| Wages | 1 |
Critical obligations on this profile
- Pay superannuation on every payday (Payday Super) (You have employees (6–19))
- Pay employees in accordance with the applicable modern award (You have employees (6–19))
- Manage psychosocial hazards at work (You have employees (6–19))
- Take reasonable and proportionate measures to prevent sex discrimination, sexual (You have employees (6–19))
- 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)
- Make trustee resolutions for trust distributions by 30 June (Trust structure)
- Withhold PAYG from employee and contractor payments (You have employees (6–19))
Check whether these apply
- Franchising Code of Conduct (mandatory industry code): only if you are a franchisor or franchisee
- 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
- Pay Western Australian payroll tax when threshold met: only if your annual Australian wages (grouped) exceed $1M
- Influencer + ad disclosure under ACL + AANA Code: only if you advertise to consumers or engage influencers
- Implement Food Safety Program where prescribed (Standard 3.2.1): only if you serve food to vulnerable persons (FSANZ Std 3.3.1) or your state prescribes a food safety program
- Wine Equalisation Tax (WET) for producers + wholesalers: only if you produce, import or wholesale wine
- Pay redundancy under NES (s 119 FW Act): only if you have 15 or more employees (FW Act s 121 small business exemption)
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; very close)
Questions
- How many compliance obligations apply to hotels, pubs and licensed venues in Western Australia run through a trading trust with 6–19 employees?
- 37 obligations apply (13 critical) across 26 regulators, plus 15 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 13 critical obligations apply.
- Which Western Australia laws apply?
- PCBU primary duty of care (WA WHS Act 2020 s 19)
Related
- Hotels, pubs & licensed venues compliance in Western Australia
- Hotels, pubs & licensed venues: all obligations
- Compliance obligations by industry, state and size
- Hotels, pubs & licensed venues in WA: sole trader
- Hotels, pubs & licensed venues in WA: sole trader with employees
- Hotels, pubs & licensed venues in WA: partnership
- Hotels, pubs & licensed venues in WA: no employees
- Hotels, pubs & licensed venues in WA: 1–5 employees
- Hotels, pubs & licensed venues in WA: 20–99 employees
- Hotels, pubs & licensed venues in WA: 100–499 employees
- Hotels, pubs & licensed venues in WA: 20–99 employees, turnover $1M–$3M
- Hotels, pubs & licensed venues in WA: 6–19 employees, turnover $3M–$10M
- Hotels, pubs & licensed venues in WA: 100–499 employees, turnover $100M–$1B
- Hotels, pubs & licensed venues in WA: 500+ employees, turnover $1B+
- Hotels, pubs & licensed venues in New South Wales: trading trust
- Hotels, pubs & licensed venues in Victoria: trading trust
- Hotels, pubs & licensed venues in Queensland: trading trust
- Hotels, pubs & licensed venues in South Australia: trading trust
- Hotels, pubs & licensed venues in Tasmania: trading trust
- Hotels, pubs & licensed venues in Northern Territory: trading trust
- Hotels, pubs & licensed venues in Australian Capital Territory: trading trust
- Franchising Code of Conduct (mandatory industry code): does it apply to hotels, pubs & licensed venues?
- Hold valid liquor licence (state liquor licensing): does it apply to hotels, pubs & licensed venues?
- Appoint a certified Food Safety Supervisor (FSS): does it apply to hotels, pubs & licensed venues?
- Register for ACT portable long service leave (hospitality / beauty): does it apply to hotels, pubs & licensed venues?
Sources
- RevenueWA: payroll tax thresholds and rates
- PCBU primary duty of care (WA WHS Act 2020 s 19)
- 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 harassment and victimisation (positive duty)
- Australian Business Number (ABN) application
- Lodge Business Activity Statements at assigned frequency
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.