Trust & company service providers compliance obligations in Western Australia: 100–499 employees, turnover $100M–$1B
Computed by the Rules Mate applicability engine for a Pty Ltd company with 100–499 employees, turnover $100M–$1B, in trust & company service providers, operating in Western Australia and selling to consumers and small businesses.
Short answer: 69 obligations
69 obligations apply (24 critical) across 29 regulators, plus 10 to check. Risk rating: high. Licensed or supervised regime: AML/CTF reporting entity. These carry licence conditions, regulator audit and per-contravention civil penalties.
Turnover $100M–$1B instead of $10M–$100M: what changes
Compared with a Pty Ltd company with 100–499 employees, turnover $10M–$100M in Western Australia, 10 obligations apply that did not.
- Applies: AASB S2 Scope 3 emissions + assurance phase-in
- Applies: Lodge mandatory climate-related financial disclosures (ASRS S2)
- Applies: Publish an annual Modern Slavery Statement
- Applies: Maintain auditor / financial reporting (Chapter 2M)
- Applies: Comply with corporate whistleblower protections (Part 9.4AAA Corporations Act)
- Applies: Lodge Payment Times Reports (large business)
- Applies: ASRS Group 3 climate disclosure — FY commencing on/after 1 July 2027
- Applies: Scope 3 emissions disclosure (AASB S2 + voluntary)
- Applies: Modern Slavery Statement (Cwlth)
- Applies: Climate scenario analysis (AASB S2)
Western Australia law that applies
2 Western Australia obligations apply 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 |
| Pay Western Australian payroll tax when threshold met | 100–499 employees — wages far exceed the WA payroll tax threshold of $1M |
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 it applies: 100–499 employees — wages far exceed the WA payroll tax threshold of $1M.
- 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 |
|---|---|
| Aml ctf | 8 |
| Privacy | 8 |
| Workplace | 8 |
| Tax | 7 |
| Climate | 5 |
| Directors | 4 |
| Whs | 3 |
| Super | 2 |
| Migration | 2 |
| Corporations | 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
- ASRS Group 2 climate disclosure — FY commencing on/after 1 July 2026: only if you meet 2 of 3 Group 2 tests (revenue ≥ $200M, gross assets ≥ $500M, 250+ employees) or report under NGER
- 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
- AASB S1 (general sustainability) disclosures — voluntary today, mandatory pending: only if you choose to report voluntarily under AASB S1
- 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
Check your AML/CTF programUpload the AML/CTF program you already have and get a gap score against the Tranche 2 requirements of the Act and Rules. Personal information is removed before analysis.Primary actionRun the compliance journeyAnswer a short questionnaire about your business and get the obligations that apply to you, with the reason each one applies.
Questions
- How many compliance obligations apply to trust and company service providers in Western Australia with 100–499 employees, turnover $100M–$1B?
- 69 obligations apply (24 critical) across 29 regulators, plus 10 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 Western Australia laws apply?
- PCBU primary duty of care (WA WHS Act 2020 s 19) and Pay Western Australian payroll tax when threshold met.
Related
- Trust & company service providers compliance in Western Australia
- Trust & company service providers: all obligations
- Compliance obligations by industry, state and size
- Trust & company service providers in WA: sole trader
- Trust & company service providers in WA: sole trader with employees
- Trust & company service providers in WA: partnership
- Trust & company service providers in WA: trading trust
- Trust & company service providers in WA: no employees
- Trust & company service providers in WA: 1–5 employees
- Trust & company service providers in WA: 20–99 employees
- Trust & company service providers in WA: 100–499 employees
- Trust & company service providers in WA: 500+ employees, turnover $1B+
- Trust & company service providers in New South Wales: 100–499 employees, turnover $100M–$1B
- Trust & company service providers in Victoria: 100–499 employees, turnover $100M–$1B
- Trust & company service providers in Queensland: 100–499 employees, turnover $100M–$1B
- Trust & company service providers in South Australia: 100–499 employees, turnover $100M–$1B
- Trust & company service providers in Tasmania: 100–499 employees, turnover $100M–$1B
- Trust & company service providers in Northern Territory: 100–499 employees, turnover $100M–$1B
- Trust & company service providers in Australian Capital Territory: 100–499 employees, turnover $100M–$1B
- 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
- RevenueWA: payroll tax thresholds and rates
- PCBU primary duty of care (WA WHS Act 2020 s 19)
- 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)
- Comply with directors' general law and statutory duties
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.