Mining & resources compliance obligations in New South Wales: partnership
Computed by the Rules Mate applicability engine for a partnership with 1–5 employees, turnover $100K–$1M, in mining & resources, operating in New South Wales and selling to consumers and small businesses.
Short answer: 40 obligations
40 obligations apply (15 critical) across 28 regulators, plus 19 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 15 critical obligations apply.
Partnership or company: what changes
Compared with the same business run through a Pty Ltd company (1–5 employees) in New South Wales, 0 obligations apply 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
New South Wales law that applies
5 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 long service leave under the LSL Act 1955 (NSW) | You have employees (1–5) · NSW law |
| Comply with Workplace Surveillance Act 2005 (NSW) | You have employees (1–5) · 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 the business is below the New South Wales threshold, so payroll tax does not apply yet.
- 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 |
|---|---|
| Whs | 8 |
| Workplace | 7 |
| Tax | 6 |
| Privacy | 3 |
| Super | 2 |
| Migration | 2 |
| Consumer law | 2 |
| Wages | 1 |
| Discrimination | 1 |
| Payroll | 1 |
Critical obligations on this profile
- Pay superannuation on every payday (Payday Super) (You have employees (1–5))
- Pay employees in accordance with the applicable modern award (You have employees (1–5))
- Manage psychosocial hazards at work (You have employees (1–5))
- Take reasonable and proportionate measures to prevent sex discrimination, sexual (You have employees (1–5))
- Comply with the respirable crystalline silica workplace exposure limit (0.05 mg/m³) (Industry: Mining & resources)
- 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)
- Withhold PAYG from employee and contractor payments (You have employees (1–5))
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
- 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
- Hold a Remote Pilot Licence / RPAS operator certificate (drones): only if you fly drones commercially
- Influencer + ad disclosure under ACL + AANA Code: only if you advertise to consumers or engage influencers
- Comply with Water Act 2007 (Cwlth) + state water entitlements: only if you hold water entitlements or take water
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 mining and resources in New South Wales run as a partnership with 1–5 employees?
- 40 obligations apply (15 critical) across 28 regulators, plus 19 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 15 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 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: 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: 100–499 employees, turnover $100M–$1B
- Mining & resources in NSW: 500+ employees, turnover $1B+
- Mining & resources in Victoria: partnership
- Mining & resources in Queensland: partnership
- Mining & resources in Western Australia: partnership
- Mining & resources in South Australia: partnership
- Mining & resources in Tasmania: partnership
- Mining & resources in Northern Territory: partnership
- Mining & resources in Australian Capital Territory: partnership
- 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)
- Pay superannuation on every payday (Payday Super)
- Pay employees in accordance with the applicable modern award
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.