Manufacturing compliance obligations in Western Australia: no employees
Computed by the Rules Mate applicability engine for a Pty Ltd company with no employees, turnover $100K–$1M, in manufacturing, operating in Western Australia and selling to consumers and small businesses.
Short answer: 26 obligations
26 obligations apply (11 critical) across 17 regulators, plus 23 to check. Risk rating: medium. No licensed regime, but 11 critical obligations apply.
Trading through a company: what changes
Compared with a manufacturing business run as a sole trader with no employees in Western Australia, 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 19 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)
Western Australia law that applies
1 Western Australia obligation applies 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 |
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 the business is below the Western Australia threshold, so payroll tax does not apply yet.
- 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 | 6 |
| Directors | 4 |
| Whs | 4 |
| Consumer law | 4 |
| Privacy | 2 |
| Corporations | 2 |
| Marketing | 1 |
| Financial reporting | 1 |
| Records | 1 |
| Beneficial ownership | 1 |
Critical obligations on this profile
- 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 the respirable crystalline silica workplace exposure limit (0.05 mg/m³) (Industry: Manufacturing)
- 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))
- Maintain Hazardous Chemicals Register + manifest (WHS Reg) (Industry: Manufacturing)
Check whether these apply
- Comply with Heavy Vehicle Chain of Responsibility (CoR): only if you consign, pack, load or receive goods by heavy vehicle
- Register security interests on the PPSR: only if you supply goods on retention-of-title terms, or lease or finance equipment
- Notify + remediate contaminated land (state): only if you own, occupy or caused contamination of land
- Food and Grocery Code of Conduct (now mandatory): only if you are a large grocery retailer or supply one
- Stockholm + Rotterdam Convention chemicals (POPs ban): only if you import or manufacture industrial chemicals
- Button + coin battery safety standard (mandatory): only if you supply products containing button or coin batteries
- Wash outbound marketing lists against the Do Not Call Register: only if you make outbound telemarketing calls
- Comply with Plain English Allergen Labelling (PEAL): only if you supply packaged, labelled food
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 manufacturing businesses in Western Australia with no employees?
- 26 obligations apply (11 critical) across 17 regulators, plus 23 to check. Risk rating: medium. No licensed regime, but 11 critical obligations apply.
- Which Western Australia laws apply?
- PCBU primary duty of care (WA WHS Act 2020 s 19)
Related
- Manufacturing compliance in Western Australia
- Manufacturing: all obligations
- Compliance obligations by industry, state and size
- Manufacturing in WA: sole trader
- Manufacturing in WA: sole trader with employees
- Manufacturing in WA: partnership
- Manufacturing in WA: trading trust
- Manufacturing in WA: 1–5 employees
- Manufacturing in WA: 20–99 employees
- Manufacturing in WA: 100–499 employees
- Manufacturing in WA: 20–99 employees, turnover $1M–$3M
- Manufacturing in WA: 6–19 employees, turnover $3M–$10M
- Manufacturing in WA: 100–499 employees, turnover $100M–$1B
- Manufacturing in WA: 500+ employees, turnover $1B+
- Manufacturing in New South Wales: no employees
- Manufacturing in Victoria: no employees
- Manufacturing in Queensland: no employees
- Manufacturing in South Australia: no employees
- Manufacturing in Tasmania: no employees
- Manufacturing in Northern Territory: no employees
- Manufacturing in Australian Capital Territory: no employees
- Comply with the respirable crystalline silica workplace exposure limit (0.05 mg/m³): does it apply to manufacturing?
- Stockholm + Rotterdam Convention chemicals (POPs ban): does it apply to manufacturing?
- Maintain Hazardous Chemicals Register + manifest (WHS Reg): does it apply to manufacturing?
- Asbestos management — workplace + dwelling rules (state): does it apply to manufacturing?
Sources
- RevenueWA: payroll tax thresholds and rates
- PCBU primary duty of care (WA WHS Act 2020 s 19)
- Apply for a Director Identification Number (Director ID)
- Comply with directors' general law and statutory duties
- Prevent insolvent trading (s 588G)
- Comply with the respirable crystalline silica workplace exposure limit (0.05 mg/m³)
- 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.