Road transport & logistics compliance obligations in Victoria: 20–99 employees, turnover $1M–$3M

Compared with a Pty Ltd company with 20–99 employees, turnover $3M–$10M in Victoria, 1 obligation applies that did not, and 8 drop away.

• Applies: Prepare for the proposed removal of the small business exemption

• No longer applies: Notifiable Data Breach (NDB) scheme
• No longer applies: Publish a Privacy Policy that meets APP 1
• No longer applies: Provide an APP 5 collection notice at or before collection
• No longer applies: APP 12 & APP 13 access and correction requests
• No longer applies: APP 7 direct marketing: consent, opt-out & when you can't message (2026)
• No longer applies: Privacy Act Reform — information controllers regime (proposed Tranche 2)
• No longer applies: Report ransomware and cyber extortion payments within 72 hours
• No longer applies: APP 2 — anonymity + pseudonymity for individuals

4 Victoria obligations apply on these facts, and 1 more is worth checking:

VIC: 4.85% on Australian wages above the $1 million tax-free threshold (FY2026-27). On these facts it may apply: 20–99 employees in VIC — enter annual payroll to confirm; it applies only if your annual Australian wages (grouped) exceed $1M.

How the threshold works

Full threshold below $3M of Australian wages; between $3M and $5M it phases out at 50% of wages over $3M; no threshold above $5M.

Surcharges

Above $10M Australian wages: mental health and wellbeing surcharge 0.5% + COVID-19 debt surcharge 0.5%; above $100M a further 0.5% each (2% total).

Regional concession

1.2125% regional employer rate

Returns

Monthly by the 7th of the following month; annual reconciliation by 21 July

Administered by

SRO Vic

• WorkSafe Victoria (WorkSafe Victoria)
• State Revenue Office Victoria (SRO Victoria)
• Office of the Victorian Information Commissioner (OVIC)
• Consumer Affairs Victoria (Consumer Affairs Vic)
• Victorian Environment Protection Authority (EPA Victoria)
• Service Victoria (Service Victoria)

• 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 (20–99))
• Pay employees in accordance with the applicable modern award (You have employees (20–99))
• Manage psychosocial hazards at work (You have employees (20–99))
• Take reasonable and proportionate measures to prevent sex discrimination, sexual (You have employees (20–99))
• Comply with Heavy Vehicle Chain of Responsibility (CoR) (Industry: Road transport & logistics)

• Lodge an FBT return and pay FBT by 21 May: only if you provide fringe benefits (cars, entertainment, loans) to employees
• Pay Victorian payroll tax when threshold met: only if your annual Australian wages (grouped) exceed $1M
• 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

• 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)
• WGEA gender pay gap reporting becomes mandatory (threshold 100 employees; very close)