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)

Mining & resources compliance obligations in Queensland: trading trust

Computed by the Rules Mate applicability engine for a trading trust with 6–19 employees, turnover $1M–$3M, in mining & resources, operating in Queensland and selling to consumers and small businesses.

Short answer: 39 obligations

39 obligations apply (15 critical) across 27 regulators, plus 21 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 15 critical obligations apply.

Trading trust or company: what changes

Compared with the same business run through a Pty Ltd company (6–19 employees) in Queensland, 1 obligation applies that did not, and 9 drop away.

Applies: Make trustee resolutions for trust distributions by 30 June

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 (6–19) · 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: 6–19 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

Where the obligations sit

Area	Obligations
Whs	7
Tax	7
Workplace	7
Super	2
Migration	2
Privacy	2
Consumer law	2
Wages	1
Discrimination	1
Payroll	1

Critical obligations on this profile

Check whether these apply

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; very close)

Run the compliance journeyAnswer a short questionnaire about your business and get the obligations that apply to you, with the reason each one applies.

Questions

How many compliance obligations apply to mining and resources in Queensland run through a trading trust with 6–19 employees?: 39 obligations apply (15 critical) across 27 regulators, plus 21 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 15 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)

Sources

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.