Trust & company service providers compliance obligations in Northern Territory: 20–99 employees
Computed by the Rules Mate applicability engine for a Pty Ltd company with 20–99 employees, turnover $3M–$10M, in trust & company service providers, operating in Northern Territory and selling to consumers and small businesses.
Short answer: 58 obligations
58 obligations apply (24 critical) across 24 regulators, plus 9 to check. Risk rating: high. Licensed or supervised regime: AML/CTF reporting entity. These carry licence conditions, regulator audit and per-contravention civil penalties.
What changes at 20–99 employees
Compared with a trust & company service providers business with 6–19 employees in Northern Territory, 2 obligations apply that did not.
What switches on at 100–499 employees
Moving to a Pty Ltd company with 100–499 employees, turnover $10M–$100M adds 3 obligations:
Northern Territory law that applies
2 Northern Territory obligations apply on these facts, and 1 more is worth checking:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (NT WHS Act s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · NT law |
| Industrial manslaughter offence (NT WHS Act s 34B) | Applies to every PCBU and its officers — a death caused by reckless or negligent breach of a WHS duty is a crime · NT law |
| Pay Northern Territory payroll tax when threshold met | Check: applies only if your annual Australian wages (grouped) exceed $2.5M |
Payroll tax in Northern Territory (FY2026-27)
NT: 5.5% on Australian wages above the $2.5 million tax-free threshold (FY2026-27). On these facts it may apply: 20–99 employees in NT — enter annual payroll to confirm; it applies only if your annual Australian wages (grouped) exceed $2.5M.
- How the threshold works
- Deductible amount from the $2.5M threshold under the Act's Schedule (deduction settings unchanged from 1 July 2026).
- Returns
- Monthly by the 21st of the following month; annual reconciliation by 21 July
- Administered by
- Territory Revenue Office
Northern Territory regulators
Where the obligations sit
| Area | Obligations |
|---|---|
| Aml ctf | 8 |
| Privacy | 8 |
| Workplace | 8 |
| Tax | 7 |
| Directors | 4 |
| Whs | 4 |
| Super | 2 |
| Migration | 2 |
| Corporations | 2 |
| Consumer law | 2 |
Critical obligations on this profile
- Enrol with AUSTRAC as a reporting entity (Tranche 2 industry (Trust & company service providers) — AML/CTF reporting entity from 1 July 2026)
- Maintain a written AML/CTF program (Tranche 2 industry (Trust & company service providers) — AML/CTF reporting entity from 1 July 2026)
- Customer due diligence (KYC) on every customer (Tranche 2 industry (Trust & company service providers) — AML/CTF reporting entity from 1 July 2026)
- Suspicious matter, threshold, and IFTI reporting to AUSTRAC (Tranche 2 industry (Trust & company service providers) — AML/CTF reporting entity from 1 July 2026)
- 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))
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
- Pay Northern Territory payroll tax when threshold met: only if your annual Australian wages (grouped) exceed $2.5M
- 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
Thresholds to watch
- WGEA gender pay gap reporting becomes mandatory (threshold 100 employees; very close)
Questions
- How many compliance obligations apply to trust and company service providers in Northern Territory with 20–99 employees?
- 58 obligations apply (24 critical) across 24 regulators, plus 9 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 Northern Territory laws apply?
- PCBU primary duty of care (NT WHS Act s 19) and Industrial manslaughter offence (NT WHS Act s 34B)
Related
- Trust & company service providers compliance in Northern Territory
- Trust & company service providers: all obligations
- Compliance obligations by industry, state and size
- Trust & company service providers in NT: sole trader
- Trust & company service providers in NT: sole trader with employees
- Trust & company service providers in NT: partnership
- Trust & company service providers in NT: trading trust
- Trust & company service providers in NT: no employees
- Trust & company service providers in NT: 1–5 employees
- Trust & company service providers in NT: 100–499 employees
- Trust & company service providers in NT: 100–499 employees, turnover $100M–$1B
- Trust & company service providers in NT: 500+ employees, turnover $1B+
- Trust & company service providers in New South Wales: 20–99 employees
- Trust & company service providers in Victoria: 20–99 employees
- Trust & company service providers in Queensland: 20–99 employees
- Trust & company service providers in Western Australia: 20–99 employees
- Trust & company service providers in South Australia: 20–99 employees
- Trust & company service providers in Tasmania: 20–99 employees
- Trust & company service providers in Australian Capital Territory: 20–99 employees
- Enrol with AUSTRAC as a reporting entity: does it apply to trust & company service providers?
- Maintain a written AML/CTF program: does it apply to trust & company service providers?
- Customer due diligence (KYC) on every customer: does it apply to trust & company service providers?
- Suspicious matter, threshold, and IFTI reporting to AUSTRAC: does it apply to trust & company service providers?
Sources
- Territory Revenue Office: payroll tax thresholds and rates
- PCBU primary duty of care (NT WHS Act s 19)
- Industrial manslaughter offence (NT WHS Act s 34B)
- Enrol with AUSTRAC as a reporting entity
- Customer due diligence (KYC) on every customer
- Suspicious matter, threshold, and IFTI reporting to AUSTRAC
- Notifiable Data Breach (NDB) scheme
- Apply for a Director Identification Number (Director ID)
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.