Mining & resources compliance obligations in South Australia: sole trader
Computed by the Rules Mate applicability engine for a sole trader with no employees, turnover $100K–$1M, in mining & resources, operating in South Australia and selling to consumers and small businesses.
Short answer: 17 obligations
17 obligations apply (6 critical) across 21 regulators, plus 14 to check. Risk rating: low. No licensed regime, no employees and not an APP entity — your obligations are mainly tax, consumer law and the general WHS duty.
Sole trader or company: what changes
Compared with the same business run through a Pty Ltd company with no employees in South Australia, 0 obligations apply that did not, and 10 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: Apply for a Tax File Number for new entities and partnerships
- No longer applies: Pay ASIC fees + lodge prescribed forms
What switches on when you take on staff
Moving to a sole trader with 1–5 employees, turnover $100K–$1M adds 19 obligations:
- Pay superannuation on every payday (Payday Super)
- Pay employees in accordance with the applicable modern award
- Manage psychosocial hazards at work
- Take reasonable and proportionate measures to prevent sex discrimination, sexual
- Withhold PAYG from employee and contractor payments
- Provide 10 days paid family + domestic violence leave (FDV)
- Document VEVO checks + retain employer records (s 245AYL Migration Act)
- Casual employment definition + conversion (Closing Loopholes 2024)
- Report under Single Touch Payroll Phase 2
- Honour employees' right to disconnect (s 333M)
South Australia law that applies
2 South Australia obligations apply on these facts, and 1 more is worth checking:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (SA WHS Act s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · SA law |
| Industrial manslaughter offence (SA WHS Act s 30A) | Applies to every PCBU and its officers — a death caused by reckless or negligent breach of a WHS duty is a crime · SA law |
| Aboriginal Heritage Act 1988 (SA) — Minister's authorisation | Check: applies only if your activity disturbs land that may contain Aboriginal cultural heritage or is subject to native title |
Payroll tax in South Australia (FY2026-27)
SA: 4.95% on Australian wages above the $1.5 million tax-free threshold (FY2026-27). On these facts the business is below the South Australia threshold, so payroll tax does not apply yet.
- How the threshold works
- Register once Australian wages exceed $1.5M; maximum deduction $600,000 a year ($50,000 a month).
- Returns
- Monthly by the 7th of the following month; annual reconciliation by 21 July
- Administered by
- RevenueSA
South Australia regulators
Where the obligations sit
| Area | Obligations |
|---|---|
| Whs | 5 |
| Tax | 4 |
| Privacy | 2 |
| Consumer law | 2 |
| Marketing | 1 |
| Mining | 1 |
| Records | 1 |
| Mining resources | 1 |
Critical obligations on this profile
- 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)
- Maintain Hazardous Chemicals Register + manifest (WHS Reg) (Industry: Mining & resources)
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
- 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
- Petroleum Resource Rent Tax (PRRT): only if you hold an interest in a petroleum project
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 South Australia run as a sole trader with no employees?
- 17 obligations apply (6 critical) across 21 regulators, plus 14 to check. Risk rating: low. No licensed regime, no employees and not an APP entity — your obligations are mainly tax, consumer law and the general WHS duty.
- Which South Australia laws apply?
- PCBU primary duty of care (SA WHS Act s 19) and Industrial manslaughter offence (SA WHS Act s 30A)
Related
- Mining & resources compliance in South Australia
- Mining & resources: all obligations
- Compliance obligations by industry, state and size
- Mining & resources in SA: sole trader with employees
- Mining & resources in SA: partnership
- Mining & resources in SA: trading trust
- Mining & resources in SA: no employees
- Mining & resources in SA: 1–5 employees
- Mining & resources in SA: 20–99 employees
- Mining & resources in SA: 100–499 employees
- Mining & resources in SA: 20–99 employees, turnover $1M–$3M
- Mining & resources in SA: 6–19 employees, turnover $3M–$10M
- Mining & resources in SA: 100–499 employees, turnover $100M–$1B
- Mining & resources in SA: 500+ employees, turnover $1B+
- Mining & resources in New South Wales: sole trader
- Mining & resources in Victoria: sole trader
- Mining & resources in Queensland: sole trader
- Mining & resources in Western Australia: sole trader
- Mining & resources in Tasmania: sole trader
- Mining & resources in Northern Territory: sole trader
- Mining & resources in Australian Capital Territory: sole trader
- 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
- RevenueSA: payroll tax thresholds and rates
- PCBU primary duty of care (SA WHS Act s 19)
- Industrial manslaughter offence (SA WHS Act s 30A)
- Comply with the respirable crystalline silica workplace exposure limit (0.05 mg/m³)
- Australian Business Number (ABN) application
- Lodge Business Activity Statements at assigned frequency
- Maintain Hazardous Chemicals Register + manifest (WHS Reg)
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.