Software & SaaS compliance obligations in Queensland: partnership
Computed by the Rules Mate applicability engine for a partnership with 1–5 employees, turnover $100K–$1M, in software & saas, operating in Queensland and selling to consumers and small businesses.
Short answer: 35 obligations
35 obligations apply (12 critical) across 24 regulators, plus 9 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 12 critical obligations apply.
Partnership or company: what changes
Compared with the same business run through a Pty Ltd company (1–5 employees) in Queensland, 0 obligations apply that did not, and 9 drop away.
- No longer applies: Apply for a Director Identification Number (Director ID)
- No longer applies: Comply with directors' general law and statutory duties
- No longer applies: Prevent insolvent trading (s 588G)
- No longer applies: Pay company PAYG/GST/SG or face Director Penalty Notice (DPN)
- No longer applies: Lodge the ASIC annual company statement and review fee
- No longer applies: Determine large proprietary company status annually
- No longer applies: Pay ASIC fees + lodge prescribed forms
- No longer applies: Discharge of directors' duties — practical evidence
Queensland law that applies
2 Queensland obligations apply on these facts:
| 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 (1–5) · QLD law |
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 the business is below the Queensland threshold, so payroll tax does not apply yet.
- 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 |
|---|---|
| Workplace | 7 |
| Tax | 6 |
| Whs | 3 |
| Super | 2 |
| Online safety | 2 |
| Migration | 2 |
| Privacy | 2 |
| Consumer law | 2 |
| Wages | 1 |
| Discrimination | 1 |
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))
- Australian Business Number (ABN) application (Every business carrying on an enterprise needs an ABN)
- Lodge Business Activity Statements at assigned frequency (Turnover above the $75K GST registration threshold)
- Withhold PAYG from employee and contractor payments (You have employees (1–5))
- Provide 10 days paid family + domestic violence leave (FDV) (You have employees (1–5))
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
- ISO/IEC 27001 ISMS certification — increasingly customer-mandated: only if your customers or tenders require ISO 27001
- 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
- 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 software and SaaS in Queensland run as a partnership with 1–5 employees?
- 35 obligations apply (12 critical) across 24 regulators, plus 9 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 12 critical obligations apply.
- 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
- Software & SaaS compliance in Queensland
- Software & SaaS: all obligations
- Compliance obligations by industry, state and size
- Software & SaaS in QLD: sole trader
- Software & SaaS in QLD: sole trader with employees
- Software & SaaS in QLD: trading trust
- Software & SaaS in QLD: no employees
- Software & SaaS in QLD: 1–5 employees
- Software & SaaS in QLD: 20–99 employees
- Software & SaaS in QLD: 100–499 employees
- Software & SaaS in QLD: 500+ employees
- Software & SaaS in QLD: 20–99 employees, turnover $1M–$3M
- Software & SaaS in QLD: 6–19 employees, turnover $3M–$10M
- Software & SaaS in QLD: 100–499 employees, turnover $100M–$1B
- Software & SaaS in QLD: 500+ employees, turnover $1B+
- Software & SaaS in New South Wales: partnership
- Software & SaaS in Victoria: partnership
- Software & SaaS in Western Australia: partnership
- Software & SaaS in South Australia: partnership
- Software & SaaS in Tasmania: partnership
- Software & SaaS in Northern Territory: partnership
- Software & SaaS in Australian Capital Territory: partnership
- Comply with online safety industry codes (Phase 1 + 2): does it apply to software & saas?
- Comply with Basic Online Safety Expectations + industry codes: does it apply to software & saas?
- Register R&D activities for the R&D Tax Incentive: does it apply to software & saas?
- ISO/IEC 27001 ISMS certification — increasingly customer-mandated: does it apply to software & saas?
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)
- 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)
- Australian Business Number (ABN) application
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.