Mining & resources compliance obligations in Queensland: 500+ employees, turnover $1B+
Computed by the Rules Mate applicability engine for a Pty Ltd company with 500+ employees, turnover $1B+, in mining & resources, operating in Queensland and selling to consumers and small businesses.
Short answer: 69 obligations
69 obligations apply (21 critical) across 33 regulators, plus 28 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 $1B+ instead of $100M–$1B: what changes
Compared with a Pty Ltd company with 500+ employees, turnover $100M–$1B in Queensland, 2 obligations apply that did not.
Queensland law that applies
4 Queensland obligations apply on these facts, and 1 more is 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 Queensland payroll tax when threshold met | 500+ employees — wages far exceed the QLD payroll tax threshold of $1.3M |
| Pay long service leave under the IR Act 2016 (Qld) | You have employees (500+) · QLD law |
| 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 applies: 500+ employees — wages far exceed the QLD payroll tax threshold of $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 |
| Tax | 8 |
| Workplace | 8 |
| Whs | 7 |
| Climate | 6 |
| 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 (500+))
- Pay employees in accordance with the applicable modern award (You have employees (500+))
- Manage psychosocial hazards at work (You have employees (500+))
- Take reasonable and proportionate measures to prevent sex discrimination, sexual (You have employees (500+))
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
- 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
Questions
- How many compliance obligations apply to mining and resources in Queensland with 500+ employees, turnover $1B+?
- 69 obligations apply (21 critical) across 33 regulators, plus 28 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 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), Pay Queensland payroll tax when threshold met 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: 20–99 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 New South Wales: 500+ employees, turnover $1B+
- Mining & resources in Victoria: 500+ employees, turnover $1B+
- Mining & resources in Western Australia: 500+ employees, turnover $1B+
- Mining & resources in South Australia: 500+ employees, turnover $1B+
- Mining & resources in Tasmania: 500+ employees, turnover $1B+
- Mining & resources in Northern Territory: 500+ employees, turnover $1B+
- Mining & resources in Australian Capital Territory: 500+ employees, turnover $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
- 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.