Superannuation trustees compliance obligations in Queensland: 6–19 employees, turnover $3M–$10M
Computed by the Rules Mate applicability engine for a Pty Ltd company with 6–19 employees, turnover $3M–$10M, in superannuation trustees, operating in Queensland and selling to consumers and small businesses.
Short answer: 62 obligations
62 obligations apply (27 critical) across 26 regulators, plus 10 to check. Risk rating: high. Licensed or supervised regime: APRA-regulated. These carry licence conditions, regulator audit and per-contravention civil penalties.
Turnover $3M–$10M instead of $1M–$3M: what changes
Compared with a Pty Ltd company with 6–19 employees, turnover $1M–$3M in Queensland, 8 obligations apply that did not, and 1 drops away.
- Applies: Notifiable Data Breach (NDB) scheme
- Applies: Publish a Privacy Policy that meets APP 1
- Applies: Provide an APP 5 collection notice at or before collection
- Applies: APP 12 & APP 13 access and correction requests
- Applies: APP 7 direct marketing: consent, opt-out & when you can't message (2026)
- Applies: Privacy Act Reform — information controllers regime (proposed Tranche 2)
- Applies: Report ransomware and cyber extortion payments within 72 hours
- Applies: APP 2 — anonymity + pseudonymity for individuals
Queensland law that applies
2 Queensland obligations apply on these facts, and 1 more is worth checking:
| 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 |
| Pay long service leave under the IR Act 2016 (Qld) | You have employees (6–19) · QLD law |
| Pay Queensland payroll tax when threshold met | Check: applies only if your annual Australian wages (grouped) exceed $1.3M |
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 it may apply: 6–19 employees in QLD — enter annual payroll to confirm; it applies only if your annual Australian wages (grouped) exceed $1.3M.
- 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 |
|---|---|
| Privacy | 8 |
| Super | 7 |
| Tax | 7 |
| Workplace | 7 |
| Directors | 4 |
| Whs | 3 |
| Cyber | 2 |
| Financial services | 2 |
| Apra | 2 |
| Far | 2 |
Critical obligations on this profile
- Notifiable Data Breach (NDB) scheme (Annual turnover over $3M — an APP entity under the Privacy Act (s 6D))
- 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 (6–19))
- Pay employees in accordance with the applicable modern award (You have employees (6–19))
- Manage psychosocial hazards at work (You have employees (6–19))
- Take reasonable and proportionate measures to prevent sex discrimination, sexual (You have employees (6–19))
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
- Pay Queensland payroll tax when threshold met: only if your annual Australian wages (grouped) exceed $1.3M
- 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
- Pay redundancy under NES (s 119 FW Act): only if you have 15 or more employees (FW Act s 121 small business exemption)
- 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
Questions
- How many compliance obligations apply to superannuation trustees in Queensland with 6–19 employees, turnover $3M–$10M?
- 62 obligations apply (27 critical) across 26 regulators, plus 10 to check. Risk rating: high. Licensed or supervised regime: APRA-regulated. These carry licence conditions, regulator audit and per-contravention civil penalties.
- Which Queensland laws apply?
- PCBU primary duty of care (QLD WHS Act s 19) and Pay long service leave under the IR Act 2016 (Qld)
Related
- Superannuation trustees compliance in Queensland
- Superannuation trustees: all obligations
- Compliance obligations by industry, state and size
- Superannuation trustees in QLD: sole trader
- Superannuation trustees in QLD: sole trader with employees
- Superannuation trustees in QLD: partnership
- Superannuation trustees in QLD: trading trust
- Superannuation trustees in QLD: no employees
- Superannuation trustees in QLD: 1–5 employees
- Superannuation trustees in QLD: 20–99 employees
- Superannuation trustees in QLD: 100–499 employees
- Superannuation trustees in QLD: 500+ employees
- Superannuation trustees in QLD: 20–99 employees, turnover $1M–$3M
- Superannuation trustees in QLD: 100–499 employees, turnover $100M–$1B
- Superannuation trustees in QLD: 500+ employees, turnover $1B+
- Superannuation trustees in New South Wales: 6–19 employees, turnover $3M–$10M
- Superannuation trustees in Victoria: 6–19 employees, turnover $3M–$10M
- Superannuation trustees in Western Australia: 6–19 employees, turnover $3M–$10M
- Superannuation trustees in South Australia: 6–19 employees, turnover $3M–$10M
- Superannuation trustees in Tasmania: 6–19 employees, turnover $3M–$10M
- Superannuation trustees in Northern Territory: 6–19 employees, turnover $3M–$10M
- Superannuation trustees in Australian Capital Territory: 6–19 employees, turnover $3M–$10M
- 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
- QRO: payroll tax thresholds and rates
- PCBU primary duty of care (QLD WHS Act s 19)
- Pay long service leave under the IR Act 2016 (Qld)
- Notifiable Data Breach (NDB) scheme
- Apply for a Director Identification Number (Director ID)
- Comply with directors' general law and statutory duties
- Prevent insolvent trading (s 588G)
- Pay superannuation on every payday (Payday Super)
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.