Which Australian Capital Territory laws apply?

PCBU primary duty of care (ACT WHS Act s 19) and Industrial manslaughter offence (ACT WHS Act s 34A)

Trust & company service providers compliance obligations in Australian Capital Territory: sole trader

Computed by the Rules Mate applicability engine for a sole trader with no employees, turnover $100K–$1M, in trust & company service providers, operating in Australian Capital Territory and selling to consumers and small businesses.

Short answer: 27 obligations

27 obligations apply (12 critical) across 9 regulators, plus 3 to check. Risk rating: high. Licensed or supervised regime: AML/CTF reporting entity. These carry licence conditions, regulator audit and per-contravention civil penalties.

Sole trader or company: what changes

Compared with the same business run through a Pty Ltd company with no employees in Australian Capital Territory, 0 obligations apply that did not, and 10 drop away.

What switches on when you take on staff

Moving to a sole trader with 1–5 employees, turnover $100K–$1M adds 20 obligations:

Australian Capital Territory law that applies

2 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

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
Aml ctf	8
Privacy	8
Tax	4
Whs	2
Consumer law	2
Sanctions	1
Marketing	1
Records	1

Critical obligations on this profile

Check whether these apply

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)

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Questions

How many compliance obligations apply to trust and company service providers in Australian Capital Territory run as a sole trader with no employees?: 27 obligations apply (12 critical) across 9 regulators, plus 3 to check. Risk rating: high. Licensed or supervised regime: AML/CTF reporting entity. 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) and Industrial manslaughter offence (ACT WHS Act s 34A)

Sources

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.