Mining & resources compliance obligations in Western Australia: 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 Western Australia and selling to consumers and small businesses.
Short answer: 38 obligations
38 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 Western Australia, 1 obligation applies 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
Western Australia law that applies
2 Western Australia obligations apply on these facts, and 2 more are worth checking:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (WA WHS Act 2020 s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · WA law |
| WA mining safety (Mines Safety and Inspection Act 1994) | Industry: Mining & resources · WA law |
| Pay Western Australian payroll tax when threshold met | Check: applies only if your annual Australian wages (grouped) exceed $1M |
| Aboriginal Heritage Act 1972 (WA) — s 18 consent | Check: applies only if your activity disturbs land that may contain Aboriginal cultural heritage or is subject to native title |
Payroll tax in Western Australia (FY2026-27)
WA: 5.5% on Australian wages above the $1 million tax-free threshold (FY2026-27). On these facts it may apply: 6–19 employees in WA — enter annual payroll to confirm; it applies only if your annual Australian wages (grouped) exceed $1M.
- How the threshold works
- Diminishing threshold: reduces by $2 for every $13 of Australian wages above $1M, reaching nil at $7.5M.
- Returns
- Monthly by the 7th of the following month; annual reconciliation by 21 July
- Administered by
- RevenueWA
Western Australia 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
- Pay superannuation on every payday (Payday Super) (You have employees (6–19))
- Pay employees in accordance with the applicable modern award (You have employees (6–19))
- Manage psychosocial hazards at work (You have employees (6–19))
- Take reasonable and proportionate measures to prevent sex discrimination, sexual (You have employees (6–19))
- 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)
- Make trustee resolutions for trust distributions by 30 June (Trust structure)
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
- Pay Western Australian payroll tax when threshold met: only if your annual Australian wages (grouped) exceed $1M
- Influencer + ad disclosure under ACL + AANA Code: only if you advertise to consumers or engage influencers
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)
Questions
- How many compliance obligations apply to mining and resources in Western Australia run through a trading trust with 6–19 employees?
- 38 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 Western Australia laws apply?
- PCBU primary duty of care (WA WHS Act 2020 s 19) and WA mining safety (Mines Safety and Inspection Act 1994)
Related
- Mining & resources compliance in Western Australia
- Mining & resources: all obligations
- Compliance obligations by industry, state and size
- Mining & resources in WA: sole trader
- Mining & resources in WA: sole trader with employees
- Mining & resources in WA: partnership
- Mining & resources in WA: no employees
- Mining & resources in WA: 1–5 employees
- Mining & resources in WA: 20–99 employees
- Mining & resources in WA: 100–499 employees
- Mining & resources in WA: 20–99 employees, turnover $1M–$3M
- Mining & resources in WA: 6–19 employees, turnover $3M–$10M
- Mining & resources in WA: 100–499 employees, turnover $100M–$1B
- Mining & resources in WA: 500+ employees, turnover $1B+
- Mining & resources in New South Wales: trading trust
- Mining & resources in Victoria: trading trust
- Mining & resources in Queensland: trading trust
- Mining & resources in South Australia: trading trust
- Mining & resources in Tasmania: trading trust
- Mining & resources in Northern Territory: trading trust
- Mining & resources in Australian Capital Territory: trading trust
- 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
- RevenueWA: payroll tax thresholds and rates
- PCBU primary duty of care (WA WHS Act 2020 s 19)
- WA mining safety (Mines Safety and Inspection Act 1994)
- 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 harassment and victimisation (positive duty)
- Comply with the respirable crystalline silica workplace exposure limit (0.05 mg/m³)
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.