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Who must comply with PCBU primary duty of care (TAS WHS Act s 19)?

The applicability test for PCBU primary duty of care (TAS WHS Act s 19) (WorkSafe Tas), computed across 35 industries, 9 business structures and 6 size bands.

Short answer: Every business

Every business is a PCBU — the primary duty of care applies whether or not you employ anyone.

What the obligation is

Tasmania PCBUs must, so far as is reasonably practicable, ensure the health and safety of workers and others affected by the work.

Section 19 of the Work Health and Safety Act 2012 (Tas) imposes the primary duty of care on every person conducting a business or undertaking (PCBU) in Tasmania: so far as is reasonably practicable, a safe work environment, safe plant and structures, safe systems of work, safe use and storage of substances, adequate facilities, information, training and supervision, and monitoring of workers' health and workplace conditions. "Health" includes psychological health. Officers must exercise due diligence (s 27). The Work Health and Safety Act 2012 (Tas) follows the model WHS Act, so the duty is the same as in the other model-law jurisdictions; the penalties and the industrial manslaughter offence are set locally. Tasmania's version carries the Category 1 to 3 offences in sections 31 to 33 with fixed dollar maximums written into the Act, and since 2 October 2024 a separate industrial manslaughter offence (s 29C, inserted by Act No. 15 of 2024). Incident duties sit in Part 3: section 38 requires the PCBU to ensure the Tasmanian regulator is told immediately after it becomes aware of a notifiable incident, by telephone or in writing and by the fastest possible means, and section 39 requires whoever manages or controls the workplace to leave the incident site undisturbed until an inspector arrives or directs otherwise.

The applicability test

Every business is a PCBU — the primary duty of care applies whether or not you employ anyone.

How the regulator frames it: Every PCBU operating in Tasmania, including sole traders and businesses with no employees, plus officers and workers. In Tasmania the notification duty (s 38) falls on the PCBU, and the site-preservation duty (s 39) on the person with management or control of the workplace.

What triggers it: Conducting a business or undertaking in the jurisdiction (whether or not you employ anyone).

Jurisdiction: Tasmania law only. A business with no operations in TAS is outside it, whatever the rest of the test says.

Which industries are in or out

Outcome across the 35 industries Rules Mate maps (35 of 35: yes).

The answer is the same in every industry: yes. Industry does not change who must comply.

Business structure and size

Structure does not change the answer across all industries: for every structure the answer is "yes".

Size does not change the answer across all industries: at every size band the answer is "yes".

Worked examples

Each line is one run of the Rules Mate applicability engine for a single business profile, with the reason the engine gives:

  • Pty Ltd company in real estate agents with 6–19 employees, turnover $1M–$3M: applies. Every business is a PCBU — the primary duty of care applies whether or not you employ anyone.

What you must do, and when

When due
Continuous. Review risk controls whenever work, plant or the workplace changes, and after any notifiable incident. Notifiable incidents: tell the regulator immediately after becoming aware (s 38(1)); if notice is given by telephone and the regulator asks for it in writing, provide written notice within 48 hours of the request (s 38(4)).
Frequency
Ongoing
Evidence to keep
WHS risk register and control plan (including psychosocial hazards); safe work procedures; induction, training and supervision records; consultation records with workers; incident and hazard reports; officer due-diligence records (board WHS reporting). Record of each notifiable incident, kept for at least 5 years from the day notice was given (s 38(7)).
Status
Current
Priority
Critical

Penalty for not complying

Maximum penalty: Category 1 offence (reckless or grossly negligent conduct exposing a person to risk of death or serious injury): up to $3,000,000 (body corporate), $600,000 (PCBU or officer as an individual) or $300,000 (other individual), per Safe Work Australia's comparison table as at 1 August 2026. A death caused by a reckless or negligent breach is separately punishable as industrial manslaughter (see industrial-manslaughter-tas). Under the Tasmanian Act an individual convicted of a Category 1 offence also faces up to 5 years' imprisonment (s 31). Category 2: up to $1,500,000 (body corporate), $300,000 (PCBU or officer) or $150,000 (other individual); Category 3: up to $500,000, $100,000 or $50,000 (ss 32-33). Failing to notify a notifiable incident or to preserve the site: up to $50,000 (body corporate) or $10,000 (individual) (ss 38-39); failing to keep the incident record: up to $25,000 or $5,000 (s 38(7)).

Criminal liability

Breaches can be prosecuted as criminal offences, not only civil contraventions.

Audit or assurance level

Rules Mate has not yet classified the audit or assurance level for this obligation. Any audit, review or certification requirement is set by the regulator source listed below.

Obligations with the same applicability test

Where it sits in the corpus

Rules Mate tracks 28 published obligations tagged "whs", 23 of them rated critical. For a professional services Pty Ltd company with 6–19 employees operating in every state, 16 of those apply outright. This obligation is rated critical priority and carries criminal liability, and is an ongoing duty.

Regulator, legislation and tools

Regulated by WorkSafe Tasmania.

WorkSafe Tas: Tasmanian WHS regulator.

Free tools that help with this obligation:

Questions

Who must comply with PCBU primary duty of care (TAS WHS Act s 19)?
Every business is a PCBU — the primary duty of care applies whether or not you employ anyone.
Does PCBU primary duty of care (TAS WHS Act s 19) apply to sole traders?
Yes. Across every industry and every size band, the engine's answer for a sole trader is: yes.
Does PCBU primary duty of care (TAS WHS Act s 19) apply to businesses with 1–5 employees?
Yes (1–5 employees, turnover $100K–$1M).
When is "PCBU primary duty of care (TAS WHS Act s 19)" due?
Continuous. Review risk controls whenever work, plant or the workplace changes, and after any notifiable incident. Notifiable incidents: tell the regulator immediately after becoming aware (s 38(1)); if notice is given by telephone and the regulator asks for it in writing, provide written notice within 48 hours of the request (s 38(4)).

Related

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.