Mining & resources compliance obligations in Queensland: 20–99 employees
Computed by the Rules Mate applicability engine for a Pty Ltd company with 20–99 employees, turnover $3M–$10M, in mining & resources, operating in Queensland and selling to consumers and small businesses.
Short answer: 55 obligations
55 obligations apply (19 critical) across 28 regulators, plus 21 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.
What changes at 20–99 employees
Compared with a mining & resources business with 6–19 employees in Queensland, 9 obligations apply that did not, and 1 drops away.
- Applies: Notifiable Data Breach (NDB) scheme
- Applies: Publish a Privacy Policy that meets APP 1
- Applies: Provide an APP 5 collection notice at or before collection
- Applies: APP 12 & APP 13 access and correction requests
- Applies: APP 7 direct marketing: consent, opt-out & when you can't message (2026)
- Applies: Pay redundancy under NES (s 119 FW Act)
- Applies: Privacy Act Reform — information controllers regime (proposed Tranche 2)
- Applies: Report ransomware and cyber extortion payments within 72 hours
- Applies: APP 2 — anonymity + pseudonymity for individuals
What switches on at 100–499 employees
Moving to a Pty Ltd company with 100–499 employees, turnover $10M–$100M adds 3 obligations:
Queensland law that applies
3 Queensland obligations apply on these facts, and 2 more are worth checking:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (QLD WHS Act s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · QLD law |
| QLD coal mining safety obligations (Coal Mining Safety and Health Act 1999) | Industry: Mining & resources · QLD law |
| Pay long service leave under the IR Act 2016 (Qld) | You have employees (20–99) · QLD law |
| Pay Queensland payroll tax when threshold met | Check: applies only if your annual Australian wages (grouped) exceed $1.3M |
| Aboriginal Cultural Heritage Act 2003 (Qld) — duty of care | Check: applies only if your activity disturbs land that may contain Aboriginal cultural heritage or is subject to native title |
Payroll tax in Queensland (FY2026-27)
QLD: 4.75% on Australian wages above the $1.3 million tax-free threshold (FY2026-27). On these facts it may apply: 20–99 employees in QLD — enter annual payroll to confirm; it applies only if your annual Australian wages (grouped) exceed $1.3M.
- How the threshold works
- Deduction of $1.3M reduces by $1 for every $7 of Australian wages above $1.3M, reaching nil at $10.4M.
- Surcharges
- Mental health levy: 0.25% of Queensland wages above $10M (Australian wages >$10M); additional 0.5% above $100M.
- Regional concession
- 1% rate discount for eligible regional employers (to 30 June 2030)
- Returns
- Monthly by the 7th of the following month; annual reconciliation by 21 July
- Administered by
- QRO
Queensland regulators
- Workplace Health and Safety Queensland (WHSQ)
- Queensland Revenue Office (QRO)
- Office of the Information Commissioner Queensland (OIC Qld)
- Office of Fair Trading Queensland (OFT Qld)
- Queensland Department of Environment, Science and Innovation (DES Qld)
- Office of Liquor and Gaming Regulation (Queensland) (OLGR Qld)
Where the obligations sit
| Area | Obligations |
|---|---|
| Privacy | 8 |
| Workplace | 8 |
| Whs | 7 |
| Tax | 7 |
| Directors | 4 |
| Super | 2 |
| Migration | 2 |
| Corporations | 2 |
| Consumer law | 2 |
| Wages | 1 |
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 (20–99))
- Pay employees in accordance with the applicable modern award (You have employees (20–99))
- Manage psychosocial hazards at work (You have employees (20–99))
- Take reasonable and proportionate measures to prevent sex discrimination, sexual (You have employees (20–99))
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
- Pay Queensland payroll tax when threshold met: only if your annual Australian wages (grouped) exceed $1.3M
- 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
- Register R&D activities for the R&D Tax Incentive: only if you claim the R&D Tax Incentive
Thresholds to watch
- WGEA gender pay gap reporting becomes mandatory (threshold 100 employees; very close)
Questions
- How many compliance obligations apply to mining and resources in Queensland with 20–99 employees?
- 55 obligations apply (19 critical) across 28 regulators, plus 21 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 Queensland laws apply?
- PCBU primary duty of care (QLD WHS Act s 19), QLD coal mining safety obligations (Coal Mining Safety and Health Act 1999) and Pay long service leave under the IR Act 2016 (Qld)
Related
- Mining & resources compliance in Queensland
- Mining & resources: all obligations
- Compliance obligations by industry, state and size
- Mining & resources in QLD: sole trader
- Mining & resources in QLD: sole trader with employees
- Mining & resources in QLD: partnership
- Mining & resources in QLD: trading trust
- Mining & resources in QLD: no employees
- Mining & resources in QLD: 1–5 employees
- Mining & resources in QLD: 100–499 employees
- Mining & resources in QLD: 20–99 employees, turnover $1M–$3M
- Mining & resources in QLD: 6–19 employees, turnover $3M–$10M
- Mining & resources in QLD: 100–499 employees, turnover $100M–$1B
- Mining & resources in QLD: 500+ employees, turnover $1B+
- Mining & resources in New South Wales: 20–99 employees
- Mining & resources in Western Australia: 20–99 employees
- Mining & resources in South Australia: 20–99 employees
- Mining & resources in Tasmania: 20–99 employees
- Mining & resources in Northern Territory: 20–99 employees
- Mining & resources in Australian Capital Territory: 20–99 employees
- 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
- QRO: payroll tax thresholds and rates
- PCBU primary duty of care (QLD WHS Act s 19)
- QLD coal mining safety obligations (Coal Mining Safety and Health Act 1999)
- Pay long service leave under the IR Act 2016 (Qld)
- 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)
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.