Mining & resources compliance obligations in New South Wales: 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 mining & resources, operating in New South Wales and selling to consumers and small businesses.
Short answer: 69 obligations
69 obligations apply (21 critical) across 34 regulators, plus 27 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; 21 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 New South Wales, 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)
New South Wales law that applies
6 New South Wales obligations apply on these facts, and 1 more is worth checking:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (NSW WHS Act s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · NSW law |
| NSW mining safety obligations (Work Health and Safety (Mines and Petroleum Sites) Act | Industry: Mining & resources · NSW law |
| Notify SafeWork NSW of notifiable WHS incidents | Every PCBU must notify the regulator of notifiable incidents (death, serious injury, dangerous incident) · NSW law |
| Pay NSW payroll tax when threshold met | 100–499 employees — wages far exceed the NSW payroll tax threshold of $1.2M |
| Pay long service leave under the LSL Act 1955 (NSW) | You have employees (100–499) · NSW law |
| Comply with Workplace Surveillance Act 2005 (NSW) | You have employees (100–499) · NSW law |
| National Parks and Wildlife Act 1974 (NSW) — Aboriginal heritage | Check: applies only if your activity disturbs land that may contain Aboriginal cultural heritage or is subject to native title |
Payroll tax in New South Wales (FY2026-27)
NSW: 5.45% on Australian wages above the $1.2 million tax-free threshold (FY2026-27). On these facts it applies: 100–499 employees — wages far exceed the NSW payroll tax threshold of $1.2M.
- How the threshold works
- Flat tax-free threshold, apportioned by the share of Australian wages paid in NSW and by days employed; only one group member claims it.
- Returns
- Monthly by the 7th of the following month; annual reconciliation by 28 July
- Administered by
- Revenue NSW
New South Wales regulators
Where the obligations sit
| Area | Obligations |
|---|---|
| Privacy | 9 |
| Whs | 8 |
| Workplace | 8 |
| Tax | 7 |
| Climate | 5 |
| Directors | 4 |
| Super | 2 |
| Migration | 2 |
| Corporations | 2 |
| Modern slavery | 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
- EPBC Act — assess + approve controlled actions affecting MNES: only if you propose an action likely to significantly affect a matter of national environmental significance
- Notify + remediate contaminated land (state): only if you own, occupy or caused contamination of land
- Offshore Petroleum and Greenhouse Gas Storage Act compliance: only if you hold an interest in a petroleum project
- 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
Questions
- How many compliance obligations apply to mining and resources in New South Wales with 100–499 employees, turnover $100M–$1B?
- 69 obligations apply (21 critical) across 34 regulators, plus 27 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; 21 critical obligations apply.
- Which New South Wales laws apply?
- PCBU primary duty of care (NSW WHS Act s 19), NSW mining safety obligations (Work Health and Safety (Mines and Petroleum Sites) Act, Notify SafeWork NSW of notifiable WHS incidents, Pay NSW payroll tax when threshold met, Pay long service leave under the LSL Act 1955 (NSW) and Comply with Workplace Surveillance Act 2005 (NSW)
Related
- Mining & resources compliance in New South Wales
- Mining & resources: all obligations
- Compliance obligations by industry, state and size
- Mining & resources in NSW: sole trader
- Mining & resources in NSW: sole trader with employees
- Mining & resources in NSW: partnership
- Mining & resources in NSW: trading trust
- Mining & resources in NSW: no employees
- Mining & resources in NSW: 1–5 employees
- Mining & resources in NSW: 20–99 employees
- Mining & resources in NSW: 100–499 employees
- Mining & resources in NSW: 20–99 employees, turnover $1M–$3M
- Mining & resources in NSW: 6–19 employees, turnover $3M–$10M
- Mining & resources in NSW: 500+ employees, turnover $1B+
- Mining & resources in Victoria: 100–499 employees, turnover $100M–$1B
- Mining & resources in Queensland: 100–499 employees, turnover $100M–$1B
- Mining & resources in Western Australia: 100–499 employees, turnover $100M–$1B
- Mining & resources in South Australia: 100–499 employees, turnover $100M–$1B
- Mining & resources in Tasmania: 100–499 employees, turnover $100M–$1B
- Mining & resources in Northern Territory: 100–499 employees, turnover $100M–$1B
- Mining & resources in Australian Capital Territory: 100–499 employees, turnover $100M–$1B
- Comply with the respirable crystalline silica workplace exposure limit (0.05 mg/m³): does it apply to mining & resources?
- QLD coal mining safety obligations (Coal Mining Safety and Health Act 1999): does it apply to mining & resources?
- NSW mining safety obligations (Work Health and Safety (Mines and Petroleum Sites) Act: does it apply to mining & resources?
- WA mining safety (Mines Safety and Inspection Act 1994): does it apply to mining & resources?
Sources
- Revenue NSW: payroll tax thresholds and rates
- PCBU primary duty of care (NSW WHS Act s 19)
- NSW mining safety obligations (Work Health and Safety (Mines and Petroleum Sites) Act 2013)
- Notify SafeWork NSW of notifiable WHS incidents
- Pay long service leave under the LSL Act 1955 (NSW)
- Comply with Workplace Surveillance Act 2005 (NSW)
- Notifiable Data Breach (NDB) scheme
- Apply for a Director Identification Number (Director ID)
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.