Maritime & ports compliance obligations in Northern Territory: 100–499 employees, turnover $100M–$1B
Computed by the Rules Mate applicability engine for a Pty Ltd company with 100–499 employees, turnover $100M–$1B, in maritime & ports, operating in Northern Territory and selling to consumers and small businesses.
Short answer: 63 obligations
63 obligations apply (19 critical) across 30 regulators, plus 17 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; 19 critical obligations apply.
Turnover $100M–$1B instead of $10M–$100M: what changes
Compared with a Pty Ltd company with 100–499 employees, turnover $10M–$100M in Northern Territory, 10 obligations apply that did not.
- Applies: AASB S2 Scope 3 emissions + assurance phase-in
- Applies: Lodge mandatory climate-related financial disclosures (ASRS S2)
- Applies: Publish an annual Modern Slavery Statement
- Applies: Maintain auditor / financial reporting (Chapter 2M)
- Applies: Comply with corporate whistleblower protections (Part 9.4AAA Corporations Act)
- Applies: Lodge Payment Times Reports (large business)
- Applies: ASRS Group 3 climate disclosure — FY commencing on/after 1 July 2027
- Applies: Scope 3 emissions disclosure (AASB S2 + voluntary)
- Applies: Modern Slavery Statement (Cwlth)
- Applies: Climate scenario analysis (AASB S2)
Northern Territory law that applies
3 Northern Territory obligations apply on these facts:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (NT WHS Act s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · NT law |
| Industrial manslaughter offence (NT WHS Act s 34B) | Applies to every PCBU and its officers — a death caused by reckless or negligent breach of a WHS duty is a crime · NT law |
| Pay Northern Territory payroll tax when threshold met | 100–499 employees — wages far exceed the NT payroll tax threshold of $2.5M |
Payroll tax in Northern Territory (FY2026-27)
NT: 5.5% on Australian wages above the $2.5 million tax-free threshold (FY2026-27). On these facts it applies: 100–499 employees — wages far exceed the NT payroll tax threshold of $2.5M.
- How the threshold works
- Deductible amount from the $2.5M threshold under the Act's Schedule (deduction settings unchanged from 1 July 2026).
- Returns
- Monthly by the 21st of the following month; annual reconciliation by 21 July
- Administered by
- Territory Revenue Office
Northern Territory regulators
Where the obligations sit
| Area | Obligations |
|---|---|
| Privacy | 8 |
| Workplace | 8 |
| Tax | 7 |
| Climate | 5 |
| Directors | 4 |
| Whs | 4 |
| Super | 2 |
| Maritime | 2 |
| Migration | 2 |
| Corporations | 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
- NGER reporting (Clean Energy Regulator): only if your corporate group emits ≥ 50 kt CO2-e or uses ≥ 200 TJ of energy a year
- Safeguard Mechanism baseline decline 4.9% pa: only if you operate a facility emitting > 100 kt CO2-e (scope 1) a year
- Report greenhouse and energy data under NGER: only if your corporate group emits ≥ 50 kt CO2-e or uses ≥ 200 TJ of energy a year
- Comply with Safeguard Mechanism baseline (covered facilities): only if you operate a facility emitting > 100 kt CO2-e (scope 1) a year
- 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
- Determine NGER reporting thresholds annually: only if your corporate group emits ≥ 50 kt CO2-e or uses ≥ 200 TJ of energy a year
Questions
- How many compliance obligations apply to maritime and ports in Northern Territory with 100–499 employees, turnover $100M–$1B?
- 63 obligations apply (19 critical) across 30 regulators, plus 17 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; 19 critical obligations apply.
- Which Northern Territory laws apply?
- PCBU primary duty of care (NT WHS Act s 19), Industrial manslaughter offence (NT WHS Act s 34B) and Pay Northern Territory payroll tax when threshold met.
Related
- Maritime & ports compliance in Northern Territory
- Maritime & ports: all obligations
- Compliance obligations by industry, state and size
- Maritime & ports in NT: sole trader
- Maritime & ports in NT: sole trader with employees
- Maritime & ports in NT: partnership
- Maritime & ports in NT: trading trust
- Maritime & ports in NT: no employees
- Maritime & ports in NT: 1–5 employees
- Maritime & ports in NT: 20–99 employees
- Maritime & ports in NT: 100–499 employees
- Maritime & ports in NT: 20–99 employees, turnover $1M–$3M
- Maritime & ports in NT: 6–19 employees, turnover $3M–$10M
- Maritime & ports in NT: 500+ employees, turnover $1B+
- Maritime & ports in New South Wales: 100–499 employees, turnover $100M–$1B
- Maritime & ports in Victoria: 100–499 employees, turnover $100M–$1B
- Maritime & ports in Queensland: 100–499 employees, turnover $100M–$1B
- Maritime & ports in Western Australia: 100–499 employees, turnover $100M–$1B
- Maritime & ports in South Australia: 100–499 employees, turnover $100M–$1B
- Maritime & ports in Tasmania: 100–499 employees, turnover $100M–$1B
- Maritime & ports in Australian Capital Territory: 100–499 employees, turnover $100M–$1B
- Comply with MARPOL — Protection of the Sea (Prevention of Pollution from Ships) Act 1983: does it apply to maritime & ports?
- Survey + certify Domestic Commercial Vessels (DCV): does it apply to maritime & ports?
- Claim Fuel Tax Credits (FTC) for eligible business fuel use: does it apply to maritime & ports?
Sources
- Territory Revenue Office: payroll tax thresholds and rates
- PCBU primary duty of care (NT WHS Act s 19)
- Industrial manslaughter offence (NT WHS Act s 34B)
- 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)
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.