Superannuation trustees compliance obligations in Western Australia: sole trader with employees
Computed by the Rules Mate applicability engine for a sole trader with 1–5 employees, turnover $100K–$1M, in superannuation trustees, operating in Western Australia and selling to consumers and small businesses.
Short answer: 44 obligations
44 obligations apply (22 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.
Taking on staff as a sole trader: what changes
Compared with a superannuation trustees business run as a sole trader with no employees in Western Australia, 19 obligations apply that did not.
- Applies: Pay superannuation on every payday (Payday Super)
- Applies: Pay employees in accordance with the applicable modern award
- Applies: Manage psychosocial hazards at work
- Applies: Take reasonable and proportionate measures to prevent sex discrimination, sexual
- Applies: Withhold PAYG from employee and contractor payments
- Applies: Provide 10 days paid family + domestic violence leave (FDV)
- Applies: Document VEVO checks + retain employer records (s 245AYL Migration Act)
- Applies: Casual employment definition + conversion (Closing Loopholes 2024)
- Applies: Report under Single Touch Payroll Phase 2
- Applies: Honour employees' right to disconnect (s 333M)
What switches on if you incorporate
Moving to a Pty Ltd company with 1–5 employees, turnover $100K–$1M adds 10 obligations:
- Apply for a Director Identification Number (Director ID)
- Comply with directors' general law and statutory duties
- Prevent insolvent trading (s 588G)
- Pay company PAYG/GST/SG or face Director Penalty Notice (DPN)
- Lodge the ASIC annual company statement and review fee
- Determine large proprietary company status annually
- Apply for a Tax File Number for new entities and partnerships
- Pay ASIC fees + lodge prescribed forms
- Discharge of directors' duties — practical evidence
- Beneficial ownership transparency (Tranche 3 — under consultation)
Western Australia law that applies
1 Western Australia obligation applies on these facts:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (WA WHS Act 2020 s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · WA law |
Payroll tax in Western Australia (FY2026-27)
WA: 5.5% on Australian wages above the $1 million tax-free threshold (FY2026-27). On these facts the business is below the Western Australia threshold, so payroll tax does not apply yet.
- How the threshold works
- Diminishing threshold: reduces by $2 for every $13 of Australian wages above $1M, reaching nil at $7.5M.
- Returns
- Monthly by the 7th of the following month; annual reconciliation by 21 July
- Administered by
- RevenueWA
Western Australia regulators
Where the obligations sit
| Area | Obligations |
|---|---|
| Super | 7 |
| Workplace | 7 |
| Tax | 5 |
| Whs | 3 |
| Financial services | 2 |
| Apra | 2 |
| Far | 2 |
| Migration | 2 |
| Privacy | 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 Western Australia run as a sole trader with 1–5 employees?
- 44 obligations apply (22 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 Western Australia laws apply?
- PCBU primary duty of care (WA WHS Act 2020 s 19)
Related
- Superannuation trustees compliance in Western Australia
- Superannuation trustees: all obligations
- Compliance obligations by industry, state and size
- Superannuation trustees in WA: sole trader
- Superannuation trustees in WA: partnership
- Superannuation trustees in WA: trading trust
- Superannuation trustees in WA: no employees
- Superannuation trustees in WA: 1–5 employees
- Superannuation trustees in WA: 20–99 employees
- Superannuation trustees in WA: 100–499 employees
- Superannuation trustees in WA: 500+ employees
- Superannuation trustees in WA: 20–99 employees, turnover $1M–$3M
- Superannuation trustees in WA: 6–19 employees, turnover $3M–$10M
- Superannuation trustees in WA: 100–499 employees, turnover $100M–$1B
- Superannuation trustees in WA: 500+ employees, turnover $1B+
- Superannuation trustees in New South Wales: sole trader with employees
- Superannuation trustees in Victoria: sole trader with employees
- Superannuation trustees in Queensland: sole trader with employees
- Superannuation trustees in South Australia: sole trader with employees
- Superannuation trustees in Tasmania: sole trader with employees
- Superannuation trustees in Northern Territory: sole trader with employees
- Superannuation trustees in Australian Capital Territory: sole trader with employees
- 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
- RevenueWA: payroll tax thresholds and rates
- PCBU primary duty of care (WA WHS Act 2020 s 19)
- 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 APRA CPS 234 (Information Security)
- Comply with Design and Distribution Obligations (DDO)
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.