Road transport & logistics compliance obligations in Tasmania: partnership
Computed by the Rules Mate applicability engine for a partnership with 1–5 employees, turnover $100K–$1M, in road transport & logistics, operating in Tasmania and selling to consumers and small businesses.
Short answer: 34 obligations
34 obligations apply (13 critical) across 24 regulators, plus 12 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 13 critical obligations apply.
Partnership or company: what changes
Compared with the same business run through a Pty Ltd company (1–5 employees) in Tasmania, 0 obligations apply 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
Tasmania law that applies
2 Tasmania obligations apply on these facts:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (TAS WHS Act s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · TAS law |
| Industrial manslaughter offence (TAS WHS Act s 29C) | Applies to every PCBU and its officers — a death caused by reckless or negligent breach of a WHS duty is a crime · TAS law |
Payroll tax in Tasmania (FY2026-27)
TAS: 4% / 6.1% on Australian wages above the $1.25 million tax-free threshold (FY2026-27). On these facts the business is below the Tasmania threshold, so payroll tax does not apply yet.
- How the threshold works
- Two-tier marginal structure on total Australian (grouped) wages.
- Returns
- Monthly by the 7th of the following month; annual reconciliation by 21 July
- Administered by
- SRO Tas
Tasmania regulators
Where the obligations sit
| Area | Obligations |
|---|---|
| Workplace | 7 |
| Tax | 6 |
| Whs | 4 |
| Super | 2 |
| Migration | 2 |
| Privacy | 2 |
| Consumer law | 2 |
| Wages | 1 |
| Discrimination | 1 |
| Cor | 1 |
Critical obligations on this profile
- Pay superannuation on every payday (Payday Super) (You have employees (1–5))
- Pay employees in accordance with the applicable modern award (You have employees (1–5))
- Manage psychosocial hazards at work (You have employees (1–5))
- Take reasonable and proportionate measures to prevent sex discrimination, sexual (You have employees (1–5))
- Comply with Heavy Vehicle Chain of Responsibility (CoR) (Industry: Road transport & logistics)
- 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)
- Withhold PAYG from employee and contractor payments (You have employees (1–5))
Check whether these apply
- 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 High Risk Work Licence for HRWL classes: only if workers perform high risk work (forklifts, cranes, scaffolding, pressure equipment)
- Influencer + ad disclosure under ACL + AANA Code: only if you advertise to consumers or engage influencers
- Comply with Rail Safety National Law (RSNL): only if you operate rolling stock or rail infrastructure (ONRSR accreditation)
- Animal Welfare Standards + Guidelines — Land Transport of Livestock: only if you transport, consign or receive livestock
- Track eligibility for the electric car FBT exemption: only if you provide electric vehicles to employees
- Comply with AANA Code of Ethics + community guidelines: 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; approaching)
Questions
- How many compliance obligations apply to road transport and logistics in Tasmania run as a partnership with 1–5 employees?
- 34 obligations apply (13 critical) across 24 regulators, plus 12 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 13 critical obligations apply.
- Which Tasmania laws apply?
- PCBU primary duty of care (TAS WHS Act s 19) and Industrial manslaughter offence (TAS WHS Act s 29C)
Related
- Road transport & logistics compliance in Tasmania
- Road transport & logistics: all obligations
- Compliance obligations by industry, state and size
- Road transport & logistics in TAS: sole trader
- Road transport & logistics in TAS: sole trader with employees
- Road transport & logistics in TAS: trading trust
- Road transport & logistics in TAS: no employees
- Road transport & logistics in TAS: 1–5 employees
- Road transport & logistics in TAS: 20–99 employees
- Road transport & logistics in TAS: 100–499 employees
- Road transport & logistics in TAS: 20–99 employees, turnover $1M–$3M
- Road transport & logistics in TAS: 6–19 employees, turnover $3M–$10M
- Road transport & logistics in TAS: 100–499 employees, turnover $100M–$1B
- Road transport & logistics in TAS: 500+ employees, turnover $1B+
- Road transport & logistics in New South Wales: partnership
- Road transport & logistics in Victoria: partnership
- Road transport & logistics in Queensland: partnership
- Road transport & logistics in Western Australia: partnership
- Road transport & logistics in South Australia: partnership
- Road transport & logistics in Northern Territory: partnership
- Road transport & logistics in Australian Capital Territory: partnership
- Comply with Heavy Vehicle Chain of Responsibility (CoR): does it apply to road transport & logistics?
- NGER reporting (Clean Energy Regulator): does it apply to road transport & logistics?
- Safeguard Mechanism baseline decline 4.9% pa: does it apply to road transport & logistics?
- Comply with Rail Safety National Law (RSNL): does it apply to road transport & logistics?
Sources
- SRO Tas: payroll tax thresholds and rates
- PCBU primary duty of care (TAS WHS Act s 19)
- Industrial manslaughter offence (TAS WHS Act s 29C)
- 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 Heavy Vehicle Chain of Responsibility (CoR)
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.