Retail trade compliance obligations in New South Wales: 500+ employees, turnover $1B+
Computed by the Rules Mate applicability engine for a Pty Ltd company with 500+ employees, turnover $1B+, in retail trade, operating in New South Wales and selling to consumers and small businesses.
Short answer: 67 obligations
67 obligations apply (20 critical) across 30 regulators, plus 32 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; 20 critical obligations apply.
Turnover $1B+ instead of $100M–$1B: what changes
Compared with a Pty Ltd company with 500+ employees, turnover $100M–$1B in New South Wales, 2 obligations apply that did not.
New South Wales law that applies
5 New South Wales obligations apply on these facts, and 1 more is worth checking:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (NSW WHS Act s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · NSW law |
| Notify SafeWork NSW of notifiable WHS incidents | Every PCBU must notify the regulator of notifiable incidents (death, serious injury, dangerous incident) · NSW law |
| Pay NSW payroll tax when threshold met | 500+ employees — wages far exceed the NSW payroll tax threshold of $1.2M |
| Pay long service leave under the LSL Act 1955 (NSW) | You have employees (500+) · NSW law |
| Comply with Workplace Surveillance Act 2005 (NSW) | You have employees (500+) · NSW law |
| Comply with Retail Leases Act 1994 (NSW) | Check: applies only if you lease retail premises |
Payroll tax in New South Wales (FY2026-27)
NSW: 5.45% on Australian wages above the $1.2 million tax-free threshold (FY2026-27). On these facts it applies: 500+ employees — wages far exceed the NSW payroll tax threshold of $1.2M.
- How the threshold works
- Flat tax-free threshold, apportioned by the share of Australian wages paid in NSW and by days employed; only one group member claims it.
- Returns
- Monthly by the 7th of the following month; annual reconciliation by 28 July
- Administered by
- Revenue NSW
New South Wales regulators
Where the obligations sit
| Area | Obligations |
|---|---|
| Privacy | 9 |
| Tax | 8 |
| Workplace | 8 |
| Climate | 6 |
| Directors | 4 |
| Whs | 4 |
| Consumer law | 4 |
| Super | 2 |
| Migration | 2 |
| Corporations | 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
- Comply with Heavy Vehicle Chain of Responsibility (CoR): only if you consign, pack, load or receive goods by heavy vehicle
- Maintain PBS approval + claim accurately for PBS-listed medicines: only if you are a PBS-approved pharmacy
- Register security interests on the PPSR: only if you supply goods on retention-of-title terms, or lease or finance equipment
- Food and Grocery Code of Conduct (now mandatory): only if you are a large grocery retailer or supply one
- Franchising Code of Conduct (mandatory industry code): only if you are a franchisor or franchisee
- Button + coin battery safety standard (mandatory): only if you supply products containing button or coin batteries
- 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
Questions
- How many compliance obligations apply to retail trade businesses in New South Wales with 500+ employees, turnover $1B+?
- 67 obligations apply (20 critical) across 30 regulators, plus 32 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; 20 critical obligations apply.
- Which New South Wales laws apply?
- PCBU primary duty of care (NSW WHS Act s 19), Notify SafeWork NSW of notifiable WHS incidents, Pay NSW payroll tax when threshold met, Pay long service leave under the LSL Act 1955 (NSW) and Comply with Workplace Surveillance Act 2005 (NSW)
Related
- Retail trade compliance in New South Wales
- Retail trade: all obligations
- Compliance obligations by industry, state and size
- Retail trade in NSW: sole trader
- Retail trade in NSW: sole trader with employees
- Retail trade in NSW: partnership
- Retail trade in NSW: trading trust
- Retail trade in NSW: no employees
- Retail trade in NSW: 1–5 employees
- Retail trade in NSW: 20–99 employees
- Retail trade in NSW: 100–499 employees
- Retail trade in NSW: 20–99 employees, turnover $1M–$3M
- Retail trade in NSW: 6–19 employees, turnover $3M–$10M
- Retail trade in NSW: 100–499 employees, turnover $100M–$1B
- Retail trade in Victoria: 500+ employees, turnover $1B+
- Retail trade in Queensland: 500+ employees, turnover $1B+
- Retail trade in Western Australia: 500+ employees, turnover $1B+
- Retail trade in South Australia: 500+ employees, turnover $1B+
- Retail trade in Tasmania: 500+ employees, turnover $1B+
- Retail trade in Northern Territory: 500+ employees, turnover $1B+
- Retail trade in Australian Capital Territory: 500+ employees, turnover $1B+
- Comply with Heavy Vehicle Chain of Responsibility (CoR): does it apply to retail trade?
- Register security interests on the PPSR: does it apply to retail trade?
- Food and Grocery Code of Conduct (now mandatory): does it apply to retail trade?
- Franchising Code of Conduct (mandatory industry code): does it apply to retail trade?
Sources
- Revenue NSW: payroll tax thresholds and rates
- PCBU primary duty of care (NSW WHS Act s 19)
- Notify SafeWork NSW of notifiable WHS incidents
- Pay long service leave under the LSL Act 1955 (NSW)
- Comply with Workplace Surveillance Act 2005 (NSW)
- Notifiable Data Breach (NDB) scheme
- Apply for a Director Identification Number (Director ID)
- Comply with directors' general law and statutory duties
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.