Superannuation trustees compliance obligations in Australian Capital Territory: partnership
Computed by the Rules Mate applicability engine for a partnership with 1–5 employees, turnover $100K–$1M, in superannuation trustees, operating in Australian Capital Territory and selling to consumers and small businesses.
Short answer: 47 obligations
47 obligations apply (23 critical) across 25 regulators, plus 8 to check. Risk rating: high. Licensed or supervised regime: APRA-regulated. These carry licence conditions, regulator audit and per-contravention civil penalties.
Partnership or company: what changes
Compared with the same business run through a Pty Ltd company (1–5 employees) in Australian Capital Territory, 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
Australian Capital Territory law that applies
3 Australian Capital Territory obligations apply on these facts:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (ACT WHS Act s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · ACT law |
| Industrial manslaughter offence (ACT WHS Act s 34A) | Applies to every PCBU and its officers — a death caused by reckless or negligent breach of a WHS duty is a crime · ACT law |
| Comply with Workplace Privacy Act 2011 (ACT) | You have employees (1–5) · ACT law |
Payroll tax in Australian Capital Territory (FY2026-27)
ACT: 6.75% on Australian wages above the $1.75 million tax-free threshold (FY2026-27). On these facts the business is below the Australian Capital Territory threshold, so payroll tax does not apply yet.
- How the threshold works
- Flat tax-free threshold, apportioned by days employed and the ACT share of Australia-wide wages.
- Returns
- Monthly by the 7th of the following month; annual reconciliation by 28 July
- Administered by
- ACT Revenue Office
Australian Capital Territory regulators
Where the obligations sit
| Area | Obligations |
|---|---|
| Super | 7 |
| Workplace | 7 |
| Tax | 6 |
| Whs | 4 |
| Privacy | 3 |
| Financial services | 2 |
| Apra | 2 |
| Far | 2 |
| Migration | 2 |
| Consumer law | 2 |
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 APRA CPS 234 (Information Security) (RSE licensee — APRA-regulated)
- Comply with Design and Distribution Obligations (DDO) (RSE licensee — APRA-regulated)
- Comply with APRA CPS 230 (Operational Risk Management) (RSE licensee — APRA-regulated)
- Comply with Financial Accountability Regime (FAR) accountability obligations (RSE licensee — APRA-regulated)
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
- Influencer + ad disclosure under ACL + AANA Code: only if you advertise to consumers or engage influencers
- 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
- Enforce + manage post-employment restraints — current state: only if your contracts contain restraint of trade clauses
- Child Support — employer deductions: only if Services Australia serves you a child support deduction notice
- Electric Cars FBT Exemption (Cwlth): only if you provide electric vehicles to employees
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 superannuation trustees in Australian Capital Territory run as a partnership with 1–5 employees?
- 47 obligations apply (23 critical) across 25 regulators, plus 8 to check. Risk rating: high. Licensed or supervised regime: APRA-regulated. These carry licence conditions, regulator audit and per-contravention civil penalties.
- Which Australian Capital Territory laws apply?
- PCBU primary duty of care (ACT WHS Act s 19), Industrial manslaughter offence (ACT WHS Act s 34A) and Comply with Workplace Privacy Act 2011 (ACT)
Related
- Superannuation trustees compliance in Australian Capital Territory
- Superannuation trustees: all obligations
- Compliance obligations by industry, state and size
- Superannuation trustees in ACT: sole trader
- Superannuation trustees in ACT: sole trader with employees
- Superannuation trustees in ACT: trading trust
- Superannuation trustees in ACT: no employees
- Superannuation trustees in ACT: 1–5 employees
- Superannuation trustees in ACT: 20–99 employees
- Superannuation trustees in ACT: 100–499 employees
- Superannuation trustees in ACT: 500+ employees
- Superannuation trustees in ACT: 20–99 employees, turnover $1M–$3M
- Superannuation trustees in ACT: 6–19 employees, turnover $3M–$10M
- Superannuation trustees in ACT: 100–499 employees, turnover $100M–$1B
- Superannuation trustees in ACT: 500+ employees, turnover $1B+
- Superannuation trustees in New South Wales: partnership
- Superannuation trustees in Victoria: partnership
- Superannuation trustees in Queensland: partnership
- Superannuation trustees in Western Australia: partnership
- Superannuation trustees in South Australia: partnership
- Superannuation trustees in Tasmania: partnership
- Superannuation trustees in Northern Territory: partnership
- Comply with APRA CPS 234 (Information Security): does it apply to superannuation trustees?
- Comply with Design and Distribution Obligations (DDO): does it apply to superannuation trustees?
- Comply with APRA CPS 230 (Operational Risk Management): does it apply to superannuation trustees?
- Comply with Financial Accountability Regime (FAR) accountability obligations: does it apply to superannuation trustees?
Sources
- ACT Revenue Office: payroll tax thresholds and rates
- PCBU primary duty of care (ACT WHS Act s 19)
- Industrial manslaughter offence (ACT WHS Act s 34A)
- Comply with Workplace Privacy Act 2011 (ACT)
- 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)
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.