Retail trade compliance obligations in Queensland: sole trader
Computed by the Rules Mate applicability engine for a sole trader with no employees, turnover $100K–$1M, in retail trade, operating in Queensland and selling to consumers and small businesses.
Short answer: 13 obligations
13 obligations apply (4 critical) across 9 regulators, plus 23 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 Queensland, 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 20 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)
Queensland law that applies
1 Queensland obligation applies on these facts:
| 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 |
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 the business is below the Queensland threshold, so payroll tax does not apply yet.
- 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
- Workplace Health and Safety Queensland (WHSQ)
- Queensland Revenue Office (QRO)
- Office of the Information Commissioner Queensland (OIC Qld)
- Office of Fair Trading Queensland (OFT Qld)
- Queensland Department of Environment, Science and Innovation (DES Qld)
- Office of Liquor and Gaming Regulation (Queensland) (OLGR Qld)
Where the obligations sit
| Area | Obligations |
|---|---|
| Tax | 4 |
| Consumer law | 4 |
| Privacy | 2 |
| Whs | 1 |
| 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 Queensland run as a sole trader with no employees?
- 13 obligations apply (4 critical) across 9 regulators, plus 23 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 Queensland laws apply?
- PCBU primary duty of care (QLD WHS Act s 19)
Related
- Retail trade compliance in Queensland
- Retail trade: all obligations
- Compliance obligations by industry, state and size
- Retail trade in QLD: sole trader with employees
- Retail trade in QLD: partnership
- Retail trade in QLD: trading trust
- Retail trade in QLD: no employees
- Retail trade in QLD: 1–5 employees
- Retail trade in QLD: 20–99 employees
- Retail trade in QLD: 100–499 employees
- Retail trade in QLD: 20–99 employees, turnover $1M–$3M
- Retail trade in QLD: 6–19 employees, turnover $3M–$10M
- Retail trade in QLD: 100–499 employees, turnover $100M–$1B
- Retail trade in QLD: 500+ employees, turnover $1B+
- Retail trade in New South Wales: sole trader
- Retail trade in Victoria: 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
- QRO: payroll tax thresholds and rates
- PCBU primary duty of care (QLD WHS Act s 19)
- 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.