Who must comply
The applicability test for each obligation, computed across every industry, business structure and size band Rules Mate maps.
Each page runs the Rules Mate applicability engine over 1890 representative business profiles (35 industries, 9 structures, 6 size bands) and reports which are in, which are out, and the single facts that change the answer.
Tax
- Register for GST when GST turnover meets the threshold
- Lodge an FBT return and pay FBT by 21 May
- Pay Victorian payroll tax when threshold met
- Pay NSW payroll tax when threshold met
- Pay Queensland payroll tax when threshold met
- Pay Western Australian payroll tax when threshold met
- Pay South Australian payroll tax when threshold met
- Pay Tasmanian payroll tax when threshold met
- Pay Northern Territory payroll tax when threshold met
- Pay ACT payroll tax when threshold met
- Australian Business Number (ABN) application
- Lodge Business Activity Statements at assigned frequency
- Apply for a Tax File Number for new entities and partnerships
- Make trustee resolutions for trust distributions by 30 June
- Register R&D activities for the R&D Tax Incentive
- Pay Victorian land tax (including absentee owner surcharge)
- Pay NSW land tax
- Pay Victorian stamp duty on residential property
- Pay NSW transfer duty on residential property acquisitions
- Withhold PAYG from employee and contractor payments
- Pay company PAYG/GST/SG or face Director Penalty Notice (DPN)
- Maintain transfer pricing documentation (Subdivision 815-D)
- Lodge Country-by-Country Report (CbC) for significant global entities
- Comply with Managed Investment Trust (MIT) tax regime
- Thin capitalisation rules (Div 820 ITAA 1997)
- Pay Queensland land tax
- Pay QLD transfer duty on residential property
- Wine Equalisation Tax (WET) for producers + wholesalers
- Pay Luxury Car Tax (LCT) on vehicles above threshold
- Claim Fuel Tax Credits (FTC) for eligible business fuel use
- TASA Code Determinations from 1 August 2024
- e-Invoicing PEPPOL network (Cwlth gov mandated)
- Instant Asset Write-Off (annually re-set threshold)
- Electric Cars FBT Exemption (Cwlth)
- Petroleum Resource Rent Tax (PRRT)
Whs
- Manage psychosocial hazards at work
- Comply with the respirable crystalline silica workplace exposure limit (0.05 mg/m³)
- Notify VIC WorkSafe of notifiable WHS incidents
- PCBU primary duty of care (Victoria OHS Act s 21)
- PCBU primary duty of care (NSW WHS Act s 19)
- PCBU primary duty of care (QLD WHS Act s 19)
- PCBU primary duty of care (WA WHS Act 2020 s 19)
- Hold a Construction Induction (White Card) before construction site work
- Hold a High Risk Work Licence for HRWL classes
- QLD coal mining safety obligations (Coal Mining Safety and Health Act 1999)
- NSW mining safety obligations (Work Health and Safety (Mines and Petroleum Sites) Act
- WA mining safety (Mines Safety and Inspection Act 1994)
- Notify SafeWork NSW of notifiable WHS incidents
- Maintain Hazardous Chemicals Register + manifest (WHS Reg)
- Asbestos management — workplace + dwelling rules (state)
- Psychosocial Hazards Code of Practice (model + jurisdictional)
- PCBU primary duty of care (SA WHS Act s 19)
- PCBU primary duty of care (TAS WHS Act s 19)
- PCBU primary duty of care (ACT WHS Act s 19)
- PCBU primary duty of care (NT WHS Act s 19)
- PCBU primary duty of care — Comcare scheme (WHS Act 2011 (Cth) s 19)
- Industrial manslaughter offence (SA WHS Act s 30A)
- Industrial manslaughter offence (TAS WHS Act s 29C)
- Industrial manslaughter offence (ACT WHS Act s 34A)
- Industrial manslaughter offence (NT WHS Act s 34B)
- Industrial manslaughter offence — Comcare scheme (WHS Act 2011 (Cth) s 30A)
Privacy
- Notifiable Data Breach (NDB) scheme
- Publish a Privacy Policy that meets APP 1
- Prepare for the proposed removal of the small business exemption
- Provide an APP 5 collection notice at or before collection
- APP 8 cross-border disclosure
- APP 12 & APP 13 access and correction requests
- Comply with credit reporting obligations (Part IIIA Privacy Act)
- Consumer Data Right (CDR) participant accreditation + compliance
- Comply with doxxing criminal offence (Criminal Code s 474.17C)
- Comply with Workplace Surveillance Act 2005 (NSW)
- Comply with Workplace Privacy Act 2011 (ACT)
- APP 7 direct marketing: consent, opt-out & when you can't message (2026)
- Automated decision-making transparency in your privacy policy (APP 1.7–1.9)
- APP 2 — anonymity + pseudonymity for individuals
- APP 3 collection of sensitive information
- Privacy statutory tort (serious invasions of privacy)
- Children's Online Privacy Code 2026
- Privacy Act Reform — information controllers regime (proposed Tranche 2)
Financial services
- Comply with AFSL general obligations (s 912A)
- Report reportable situations to ASIC within 30 days (RG 78)
- Comply with Design and Distribution Obligations (DDO)
- Comply with ASIC product intervention orders
- Maintain adequate PI insurance (AFSL holders, RG 126)
- Authorise representatives correctly (Authorised Representative regime)
- Ban on conflicted remuneration (FOFA)
- Provide a current Product Disclosure Statement (s 1013A)
- Register a Managed Investment Scheme under Ch 5C
- Lodge a prospectus for offers requiring disclosure
- AFSL representative training (RG 146)
- Provide FSG + Statement of Advice to retail clients
- Best interests duty for financial advisers (s 961B-G)
- Hold AFSL with derivative authorisations (margin lending + CFD + binary)
- Design and Distribution Obligations (DDO) — RG 274
Climate
- Lodge mandatory climate-related financial disclosures (ASRS S2)
- Report greenhouse and energy data under NGER
- Comply with Safeguard Mechanism baseline (covered facilities)
- Determine NGER reporting thresholds annually
- AASB S1 (general sustainability) disclosures — voluntary today, mandatory pending
- ASRS Group 2 climate disclosure — FY commencing on/after 1 July 2026
- ASRS Group 3 climate disclosure — FY commencing on/after 1 July 2027
- Scope 3 emissions disclosure (AASB S2 + voluntary)
- AASB S2 Scope 3 emissions + assurance phase-in
- NGER reporting (Clean Energy Regulator)
- Safeguard Mechanism baseline decline 4.9% pa
- Australian Carbon Credit Units (ACCUs)
- Climate scenario analysis (AASB S2)
Workplace
- Comply with casual employee conversion (Closing Loopholes — s 66B Fair Work Act)
- Pay annual leave loading where the award or contract provides
- Provide 10 days personal/carer's leave per NES
- Provide 10 days paid family + domestic violence leave (FDV)
- Avoid sham contracting (s 357 Fair Work Act)
- Employee-like worker minimum standards (Closing Loopholes No. 2 2024)
- Same job same pay (labour hire reform)
- Pay redundancy under NES (s 119 FW Act)
- Provide minimum notice of termination (NES s 117)
- Enforce + manage post-employment restraints — current state
- Right to Disconnect (s 333M FWA)
- Casual employment definition + conversion (Closing Loopholes 2024)
Charities
- Lodge the ACNC Annual Information Statement
- Comply with ACNC Governance Standards
- Comply with ACNC External Conduct Standards (overseas activity)
- Maintain DGR endorsement
- Hold an NSW Charitable Fundraising Authority
- Fundraiser registration in Victoria
- Maintain Basic Religious Charity status (ACNC) — limited carve-outs
- PAF (Private Ancillary Fund) governance + minimum distributions
- Charity public fundraising — state authority cycle
Indigenous
- Aboriginal Heritage Act 2006 (Vic) — CHMP
- National Parks and Wildlife Act 1974 (NSW) — Aboriginal heritage
- Aboriginal Cultural Heritage Act 2003 (Qld) — duty of care
- Aboriginal Heritage Act 1972 (WA) — s 18 consent
- Aboriginal Heritage Act 1988 (SA) — Minister's authorisation
- Aboriginal Heritage Act 1975 (Tas) — permit to disturb relics
- Northern Territory Aboriginal Sacred Sites Act 1989 — Authority Certificate
- Heritage Act 2004 (ACT) — Aboriginal places + objects
- EPBC Act — National Heritage + Indigenous heritage values
Super
- Pay superannuation on every payday (Payday Super)
- Comply with SIS Act trustee covenants
- Lodge an annual SMSF audit before lodging the SMSF Annual Return
- Maintain SMSF compliance with the sole purpose test (s 62)
- MySuper authorisation for default super products
- Comply with SPS 530 (Investment Governance) for APRA-regulated super funds
- Process super contributions and rollovers via SuperStream
- Annual YFYS performance test (MySuper + Choice)
- Stronger Member Outcomes — APRA SPS 515
Aged care
- Comply with Aged Care Quality Standards (Aged Care Act 2024)
- Comply with Serious Incident Response Scheme (aged care)
- Registered nurse on duty 24/7 in residential aged care
- Comply with Aged Care Code of Conduct
- Comply with restrictive practices rules + behaviour support plans
- Key personnel obligations under Aged Care Act 2024
- AN-ACC funding classification compliance (residential)
- Charter of Aged Care Rights — disclose + uphold
Aml ctf
- Enrol with AUSTRAC as a reporting entity
- Maintain a written AML/CTF program
- Customer due diligence (KYC) on every customer
- Suspicious matter, threshold, and IFTI reporting to AUSTRAC
- Independent review of AML/CTF program
- Designate an AML/CTF Compliance Officer
- Detect + enhance due diligence on Domestic + Foreign PEPs
- Lodge the AUSTRAC annual compliance report (AML/CTF Act s 47)
Credit
- Comply with NCCP responsible lending obligations
- Mortgage broker best interests duty
- BNPL providers — credit licensing from 10 June 2025
- Respond to hardship notices within statutory timeframe
- Display comparison rate on credit product advertising
- Pre-2025 ban on unsolicited credit limit increase invitations
- Small Amount Credit Contract + Consumer Lease caps (post-SACC reforms)
- Consumer Credit Hardship Notice (NCC ss 72-73)
Health practitioners
- Maintain AHPRA registration and CPD
- Make mandatory notifications to AHPRA
- Cosmetic surgery practitioner endorsement (from 2025)
- Comply with MBS telehealth item rules + continuous-care rules
- Notify the Coroner of a reportable death (state)
- Comply with state infection control + notifiable disease rules
- Cosmetic surgery advertising standards (Medical Board reforms 2024-2025)
- Comply with Medical Board CPD requirements (50 hours minimum)
Cyber
- Report cyber security incidents to ASD (SOCI)
- Adopt and maintain a Critical Infrastructure Risk Management Program (CIRMP)
- Comply with APRA CPS 234 (Information Security)
- Adopt Essential Eight Maturity Level 2 (federal subcontractors)
- Government cyber incident reporting via ASD ACSC
- ISO/IEC 27001 ISMS certification — increasingly customer-mandated
- Report ransomware and cyber extortion payments within 72 hours
Insurance
- Comply with claims handling + settling as a financial service (s 766A)
- Comply with Private Health Insurance Act 2007 + APRA rules
- Comply with General Insurance Code of Practice (ICA)
- Manage business interruption claim definitions (post-pandemic precedent)
- General Insurance Code of Practice 2020
- Life Insurance Code of Practice 2.0
- PHI Prudential Standards (APRA)
Ip
Ndis
- Report serious NDIS incidents to the NDIS Commission
- Comply with NDIS Practice Standards
- Verify NDIS worker screening clearance
- Comply with NDIS Pricing Arrangements + Price Limits
- Develop + authorise Behaviour Support Plans for restrictive practices
- Comply with NDIS quality auditor cycle for registered providers
- NDIS fraud prevention + reporting obligations
Consumer law
- Avoid unfair contract terms in standard form consumer & small business contracts
- Honour consumer guarantees under the Australian Consumer Law
- Notify ACCC of a voluntary recall within 2 days
- Country of Origin Labelling for food (CoOL Information Standard)
- Comply with mandatory product safety standards + bans (ACL)
- Button + coin battery safety standard (mandatory)
Directors
- Apply for a Director Identification Number (Director ID)
- Comply with directors' general law and statutory duties
- Prevent insolvent trading (s 588G)
- Appoint voluntary administrator under Part 5.3A Corporations Act
- Simplified Debt Restructuring (small business)
- Discharge of directors' duties — practical evidence
Marketing
- Comply with the Spam Act 2003 (consent, identify, unsubscribe)
- Wash outbound marketing lists against the Do Not Call Register
- Comply with the Therapeutic Goods Advertising Code
- Comply with AANA Code of Ethics + community guidelines
- Influencer + ad disclosure under ACL + AANA Code
- Loyalty programs must comply with ACL transparency + UCT