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.

Software & SaaS compliance obligations in Western Australia: 100–499 employees

Computed by the Rules Mate applicability engine for a Pty Ltd company with 100–499 employees, turnover $10M–$100M, in software & saas, operating in Western Australia and selling to consumers and small businesses.

Short answer: 53 obligations

53 obligations apply (17 critical) across 27 regulators, plus 19 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); you are an APP entity under the Privacy Act; 17 critical obligations apply.

What changes at 100–499 employees

Compared with a software & saas business with 20–99 employees in Western Australia, 3 obligations apply that did not, and 1 drops away.

No longer applies: Instant Asset Write-Off (annually re-set threshold)

What switches on at 500+ employees

Moving to a Pty Ltd company with 500+ employees, turnover $100M–$1B adds 10 obligations:

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
Privacy	8
Workplace	8
Tax	7
Directors	4
Whs	3
Super	2
Online safety	2
Migration	2
Corporations	2
Gender equality	2

Critical obligations on this profile

Check whether these apply

Thresholds to watch

Modern Slavery Statement mandatory (threshold $100M consolidated; approaching)

Run 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 software and SaaS in Western Australia with 100–499 employees?: 53 obligations apply (17 critical) across 27 regulators, plus 19 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); you are an APP entity under the Privacy Act; 17 critical obligations apply.
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.

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.