Retail trade compliance obligations in New South Wales: sole trader
Computed by the Rules Mate applicability engine for a sole trader with no employees, turnover $100K–$1M, in retail trade, operating in New South Wales and selling to consumers and small businesses.
Short answer: 14 obligations
14 obligations apply (5 critical) across 9 regulators, plus 24 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 New South Wales, 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 21 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)
New South Wales law that applies
2 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 |
| 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 the business is below the New South Wales threshold, so payroll tax does not apply yet.
- 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 |
|---|---|
| Tax | 4 |
| Consumer law | 4 |
| Whs | 2 |
| Privacy | 2 |
| Marketing | 1 |
| Records | 1 |
Critical obligations on this profile
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
- Wash outbound marketing lists against the Do Not Call Register: only if you make outbound telemarketing calls
- Comply with Plain English Allergen Labelling (PEAL): only if you supply packaged, labelled food
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 retail trade businesses in New South Wales run as a sole trader with no employees?
- 14 obligations apply (5 critical) across 9 regulators, plus 24 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 New South Wales laws apply?
- PCBU primary duty of care (NSW WHS Act s 19) and Notify SafeWork NSW of notifiable WHS incidents.
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 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 NSW: 500+ employees, turnover $1B+
- Retail trade in Victoria: sole trader
- Retail trade in Queensland: sole trader
- Retail trade in Western Australia: sole trader
- Retail trade in South Australia: sole trader
- Retail trade in Tasmania: sole trader
- Retail trade in Northern Territory: sole trader
- Retail trade in Australian Capital Territory: sole trader
- 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
- Australian Business Number (ABN) application
- Lodge Business Activity Statements at assigned frequency
- Comply with mandatory product safety standards + bans (ACL)
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.