R

Browse

Obligations

Every published obligation: who must comply, what triggers it, when it's due, and the penalty exposure. Cross-referenced to the source Act and administering regulator.

ObligationPriorityJurisdictionStatusWhen due
AASB S2 Scope 3 emissions + assurance phase-in
Group 1 entities must report Scope 3 from year 2 + escalating assurance through to FY30.
criticalCWLTHcurrentWithin annual financial report. Scope 1 + 2 from FY25; Scope 3 + limited assurance from FY26 for Group 1.
Adopt Essential Eight Maturity Level 2 (federal subcontractors)
Federal government contractors handling OFFICIAL: Sensitive must meet Right Fit For Risk (RFFR) including E8 ML2.
criticalCWLTHcurrentBefore access to data; annual reassessment.
AN-ACC funding classification compliance (residential)
Residential aged care funding driven by AN-ACC classification of each resident.
criticalCWLTHcurrentContinuous; periodic reclassification.
Annual YFYS performance test (MySuper + Choice)
APRA annual performance test for MySuper products + (from 2024) Trustee Directed Products.
criticalCWLTHcurrentAnnual performance test (typically August).
APP 3 — collection of sensitive information requires consent
Health, religion, race, sexual orientation + similar 'sensitive' info requires consent before collection.
criticalCWLTHcurrentAt each collection event.
Apply for a Director Identification Number (Director ID)
Every director needs a Director ID before appointment — apply via ABRS.
criticalCWLTHcurrentBefore appointment. New directors must apply via myGovID first.
Apply for and maintain an Australian Business Number
Entities carrying on an enterprise in Australia must have an ABN to operate (or face PAYG withholding at 47%).
criticalCWLTHcurrentBefore commencement of business; updates within 28 days.
Appoint voluntary administrator under Part 5.3A Corporations Act
Directors can place company in voluntary administration when insolvent — pause creditor claims for restructuring window.
criticalCWLTHcurrentSame-day appointment when conditions met.
Asbestos management — workplace + dwelling rules (state)
Asbestos work requires licensed asbestos removalist + asbestos management plan.
criticalCWLTHcurrentContinuous management; before any work.
ASRS Group 2 climate disclosure — FY commencing on/after 1 July 2026
Group 2 (mid-tier entities) start climate disclosure FY27.
criticalCWLTHupcomingFirst report alongside FY27 annual financial report.
Automated Decision-Making transparency under Privacy Act (phased)
From a phased commencement, APP entities using ADM must disclose in Privacy Policy.
criticalCWLTHupcomingPhased from 10 December 2026.
Avoid sham contracting (s 357 Fair Work Act)
Employer must not misrepresent employment as contractor relationship.
criticalCWLTHcurrentContinuous.
Ban on conflicted remuneration (FOFA)
AFSL holders and representatives must not accept conflicted remuneration in connection with retail financial product advice.
criticalCWLTHcurrentContinuous.
Best interests duty for financial advisers (s 961B-G)
Personal advisers must act in client's best interests + meet related obligations.
criticalCWLTHcurrentContinuous per engagement.
BNPL providers — credit licensing from 10 June 2025
BNPL captured by the NCCP Act as a regulated credit product from 10 June 2025.
criticalCWLTHcurrentACL in place by 10 June 2025; ongoing compliance.
Building work — comply with National Construction Code (NCC)
Buildings must comply with NCC (incorporating BCA + plumbing).
criticalCWLTHcurrentContinuous; per project.
Button + coin battery safety standard (mandatory)
Suppliers of products containing button + coin batteries must meet 2022 mandatory standard.
criticalCWLTHcurrentContinuous.
Casual employment definition + conversion (Closing Loopholes 2024)
New casual employment definition + employee choice pathway from 26 August 2024.
criticalCWLTHcurrentContinuous + on employee notification.
Child Care Subsidy provider compliance
CCS approved providers must comply with funding rules + record-keeping + minimum attendance.
criticalCWLTHcurrentPer session; ongoing.
Comply with ACNC Governance Standards
Six governance standards covering NFP purpose, accountability, compliance, suitability, duties and PBI requirements.
criticalCWLTHcurrentContinuous; self-attestation in AIS.
Comply with AFSL general obligations (s 912A)
AFSL holders must do all things necessary to ensure financial services are provided efficiently, honestly and fairly.
criticalCWLTHcurrentContinuous.
Comply with Aged Care Code of Conduct
All providers + workers must comply with the federal Aged Care Code of Conduct.
criticalCWLTHcurrentContinuous.
Comply with Aged Care Quality Standards (Aged Care Act 2024)
From 1 November 2025, providers must comply with the strengthened Aged Care Quality Standards.
criticalCWLTHcurrentOngoing from 1 November 2025.
Comply with APRA CPS 220 (Risk Management)
APRA-regulated entities must have a comprehensive risk management framework.
criticalCWLTHcurrentContinuous; annual board attestation.
Comply with APRA CPS 230 (Operational Risk Management)
APRA-regulated entities must manage operational risk including a comprehensive third-party / outsourcing register from 1 July 2025.
criticalCWLTHcurrentContinuous from 1 July 2025; pre-existing arrangements transition through 30 June 2026.
Comply with APRA CPS 234 (Information Security)
APRA-regulated entities must maintain information security capability commensurate with the size and extent of threats.
criticalCWLTHcurrentContinuous; APRA notification within 72 hours of a material incident.
Comply with ASX continuous disclosure (Listing Rule 3.1)
Listed entities must immediately disclose price-sensitive information to the market.
criticalCWLTHcurrentImmediately on awareness.
Comply with Australian sanctions law + screening (DFAT)
Australian sanctions law prohibits dealings with designated persons + entities. Screening required.
criticalCWLTHcurrentContinuous screening.
Comply with claims handling + settling as a financial service (s 766A)
From 1 January 2022, insurance claims handling is a financial service requiring AFSL authorisation.
criticalCWLTHcurrentContinuous.
Comply with Design and Distribution Obligations (DDO)
Issuers and distributors of retail financial products must have a Target Market Determination (TMD) and distribute consistently with it.
criticalCWLTHcurrentContinuous; TMDs reviewed periodically and on trigger events.
Comply with directors' general law and statutory duties
Directors owe duties of care and diligence (s 180), good faith (s 181), no improper use of position (s 182) or information (s 183).
criticalCWLTHcurrentContinuous obligation.
Comply with Financial Accountability Regime (FAR) accountability obligations
Banking entities from 15 March 2024; insurers and super trustees from 15 March 2025.
criticalCWLTHcurrentContinuous; specific events trigger ASIC/APRA notifications.
Comply with Heavy Vehicle Chain of Responsibility (CoR)
Every party in the heavy vehicle supply chain has a positive duty under HVNL.
criticalCWLTHcurrentContinuous.
Comply with Higher Education Standards Framework (Threshold Standards) 2021
TEQSA-registered higher education providers must meet 7 domains of the HESF.
criticalCWLTHcurrentContinuous; registration cycles (max 7 years).
Comply with Interactive Gambling Act 2001
Prohibited interactive gambling services (online casino, in-play sports betting) banned in/to Australia.
criticalCWLTHcurrentContinuous.
Comply with mandatory product safety standards + bans (ACL)
Schedule 2 ACL — suppliers must comply with mandatory product safety standards + permanent bans.
criticalCWLTHcurrentContinuous.
Comply with MARPOL — Protection of the Sea (Prevention of Pollution from Ships) Act 1983
Ship operators must comply with MARPOL Convention implementation.
criticalCWLTHcurrentContinuous; incident reporting.
Comply with Medical Board CPD requirements (50 hours minimum)
Medical practitioners must meet CPD requirements set by the Medical Board annually.
criticalCWLTHcurrentContinuous; annual CPD year.
Comply with National Quality Framework (childcare)
ECEC services must meet the NQF — assessments + ratings + ratios.
criticalCWLTHcurrentContinuous; assessment + rating cycles.
Comply with NCCP responsible lending obligations
Credit licensees must not enter into credit contracts unsuitable for the consumer.
criticalCWLTHcurrentBefore entering or recommending the contract.
Comply with NDIS Practice Standards
Registered NDIS providers must meet the NDIS Practice Standards for their registration groups.
criticalCWLTHcurrentContinuous; certification audits at registration renewal.
Comply with NDIS Pricing Arrangements + Price Limits
NDIS providers must claim within NDIA-published price limits + arrangements.
criticalCWLTHcurrentPer-claim; annual update review.
Comply with NDIS quality auditor cycle for registered providers
Registered NDIS providers must pass NDIS Quality auditor cycle (verification + certification audits).
criticalCWLTHcurrentPer audit cycle (typically 3 years initial; 3-year cycles thereafter).
Comply with NSW Design and Building Practitioners Act 2020
Designers + builders of Class 2-9 buildings in NSW must register + lodge declarations.
criticalNSWcurrentBefore construction begins; declarations lodged per stage.
Comply with online safety industry codes (Phase 1 + 2)
Eight industry sections covered by binding codes under the Online Safety Act 2021.
criticalCWLTHcurrentContinuous; code-specific reporting.
Comply with reduced respirable crystalline silica WEL (0.025 mg/m³)
WEL for respirable crystalline silica is halved from 1 December 2026.
criticalCWLTHupcomingFrom 1 December 2026.
Comply with restrictive practices rules + behaviour support plans
Use of restrictive practices in aged care must be a last resort and meet strict conditions.
criticalCWLTHcurrentContinuous; behaviour support plans reviewed minimum 12-monthly.
Comply with Serious Incident Response Scheme (aged care)
Residential and home-care providers must notify Aged Care Quality and Safety Commission of priority 1 incidents within 24 hours.
criticalCWLTHcurrentPriority 1 within 24 hours; follow-up within 5 business days.
Comply with SIS Act trustee covenants
Super fund trustees owe statutory covenants of care, skill, diligence, best financial interests, and prudent investment.
criticalCWLTHcurrentContinuous.
Comply with SOCI Positive Security Obligation (PSO) per sector
Sector-specific cyber + risk obligations under SOCI Part 2.
criticalCWLTHcurrentContinuous; periodic attestation.
Comply with Standard Business Sponsor obligations (482 + 494)
Business sponsors of 482 / 494 visas must meet labour market testing, equivalent terms + record-keeping.
criticalCWLTHcurrentContinuous through sponsorship period.
Comply with Standards for RTOs
Registered training organisations must comply with the Standards for RTOs 2025 from 1 July 2025.
criticalCWLTHcurrentContinuous; periodic audits.
Comply with state infection control + notifiable disease rules
Health practitioners must notify State Health Departments of notifiable diseases.
criticalCWLTHcurrentPer state notification timeline.
Comply with the TASA Code of Professional Conduct
Tax practitioners must observe honesty, competence, confidentiality, PI insurance, and (from 2025) expanded breach reporting.
criticalCWLTHcurrentContinuous; specific events trigger breach reports.
Conduct conveyancing via PEXA (e-conveyancing) where mandated
Most state property transactions must be lodged electronically via PEXA or sympli.
criticalCWLTHcurrentPer transaction.
Conduct post-market surveillance of therapeutic goods
ARTG-included goods must be monitored post-market for safety + performance.
criticalCWLTHcurrentContinuous; adverse-event reports per timeframes; periodic safety updates.
Consumer Credit Hardship Notice (NCC ss 72-73)
Credit providers must respond to hardship notice + assess variation request.
criticalCWLTHcurrentRespond within 21 days.
Cosmetic surgery advertising standards (Medical Board reforms 2024-2025)
Stricter cosmetic surgery + procedure advertising from 2024 — bans on idealised body imagery + before/after misuse.
criticalCWLTHcurrentContinuous from 2024.
Cosmetic surgery practitioner endorsement (from 2025)
From July 2025 — endorsed cosmetic surgery registration with stricter advertising + training.
criticalCWLTHcurrentFrom 2025; ongoing endorsement maintenance.
Customer due diligence (KYC) on every customer
Identify and verify every customer (and beneficial owner) before providing a designated service.
criticalCWLTHcurrentBefore providing the designated service. Ongoing for customer relationships.
Design and Distribution Obligations (DDO) — RG 274
Issuers + distributors of retail financial products bound by DDO from 5 October 2021.
criticalCWLTHcurrentTMD before first distribution; review on triggers; significant dealings within 10 business days.
Designate an AML/CTF Compliance Officer
Reporting entities must designate a senior employee as AML/CTF Compliance Officer.
criticalCWLTHcurrentContinuous.
Detect + enhance due diligence on Domestic + Foreign PEPs
AML/CTF Rules require detection + EDD on Politically Exposed Persons (foreign + domestic + international organisation).
criticalCWLTHcurrentAt onboarding + periodically (annual minimum for higher-risk).
Develop + authorise Behaviour Support Plans for restrictive practices
Use of restrictive practices in NDIS supports requires a comprehensive Behaviour Support Plan.
criticalCWLTHcurrentBSP before practice; monthly reporting of use.
Document VEVO checks + retain employer records (s 245AYL Migration Act)
Employers should document VEVO checks at hire; statutory defence for compliant employers.
criticalCWLTHcurrentAt hire; periodic re-check for fixed-term visas.
Employee-like worker minimum standards (Closing Loopholes No. 2 2024)
FWC can set minimum standards for 'employee-like' workers (gig economy).
criticalCWLTHcurrentPer FWC order.
Enrol with AUSTRAC as a reporting entity
Tranche 2 entities must enrol with AUSTRAC by 29 July 2026.
criticalCWLTHupcomingWithin 28 days of first providing a designated service. New Tranche 2 entities: 29 July 2026 deadline.
EPBC Act — assess + approve controlled actions affecting MNES
Any action likely to significantly impact Matters of National Environmental Significance needs federal approval.
criticalCWLTHcurrentBefore commencement; ongoing approval condition compliance.
FAR deferred remuneration arrangements (40% deferral 4 years)
FAR accountable persons must have 40% of variable remuneration deferred 4 years.
criticalCWLTHcurrentContinuous; remuneration arrangements per FAR.
Food and Grocery Code of Conduct (now mandatory)
Major supermarkets bound by mandatory Code with civil penalties from April 2025.
criticalCWLTHcurrentContinuous.
Foreign bribery offence (Criminal Code Division 70)
Bribing a foreign public official is a federal criminal offence — up to 10 years imprisonment.
criticalCWLTHcurrentContinuous.
Franchising Code of Conduct (mandatory industry code)
Mandatory Code regulating franchise sale, disclosure, dispute resolution.
criticalCWLTHcurrentContinuous; disclosure annual + before sale.
Hold a Construction Induction (White Card) before construction site work
All construction site workers must have completed nationally recognised induction training (CPCWHS1001).
criticalCWLTHcurrentBefore commencement; card to be carried.
Hold a current real estate agent licence (state-specific)
Selling agents must hold a current licence issued by their state fair trading regulator.
criticalCWLTHcurrentContinuous; annual renewal + CPD.
Hold AER authorisation as energy retailer
Selling electricity or gas to small customers requires AER retailer authorisation.
criticalCWLTHcurrentContinuous; periodic compliance reporting.
Hold AFSL with derivative authorisations (margin lending + CFD + binary)
Issuers of OTC derivatives to retail clients face product intervention orders + tightened conditions.
criticalCWLTHcurrentContinuous.
Hold current QBCC licence for QLD building work
QLD building work > $3,300 requires QBCC licensing + minimum financial requirements.
criticalQLDcurrentContinuous; MFR annual; licence renewal.
Hold state-issued gambling licence (operator + venue)
Wagering, casino, gaming machine + lottery operators require state-issued licences with operator probity.
criticalCWLTHcurrentContinuous; periodic licence renewal.
Hold valid liquor licence (state liquor licensing)
Liquor sale / supply requires state-issued licence; multiple categories.
criticalCWLTHcurrentContinuous; annual fees + renewals.
In-vitro diagnostic medical device classification + ARTG
IVDs classified by risk (Class 1-4); ARTG inclusion required for supply.
criticalCWLTHcurrentContinuous; periodic conformity reassessment.
Key personnel obligations under Aged Care Act 2024
Aged care key personnel — board + senior — owe statutory duties + face personal sanctions.
criticalCWLTHcurrentContinuous.
Lodge a prospectus for offers requiring disclosure
Offers of securities to retail investors require a prospectus or OIS lodged with ASIC.
criticalCWLTHcurrentBefore opening the offer.
Lodge an annual SMSF audit before lodging the SMSF Annual Return
Self-managed super funds must be audited by an ASIC-registered auditor each year.
criticalCWLTHcurrentAnnual — before lodging the SMSF Annual Return (typically by 28 February or 15 May, depending on tax agent arrangements).
Lodge Business Activity Statements at assigned frequency
GST-registered entities must lodge a BAS monthly, quarterly or annually as the ATO assigns.
criticalCWLTHcurrentMonthly: 21st; Quarterly: 28th of following month (28 Oct, 28 Feb, 28 Apr, 28 Jul); Annual: 31 Oct.
Lodge the ACNC Annual Information Statement
Registered charities must lodge the AIS within 6 months of the end of the reporting period.
criticalCWLTHcurrentWithin 6 months of reporting period end (typically 31 December for FY entities).
Maintain a written AML/CTF program
Every reporting entity needs a documented AML/CTF program — Part A risk + Part B systems.
criticalCWLTHupcomingBefore providing the first designated service. Maintained on an ongoing basis with annual independent review.
Maintain adequate PI insurance (AFSL holders, RG 126)
AFSL holders providing financial services to retail clients must hold adequate professional indemnity insurance.
criticalCWLTHcurrentContinuous; PI renewal annually.
Maintain AFCA membership (mandatory external dispute resolution)
AFSL + ACL holders must be members of AFCA — sole AU EDR scheme.
criticalCWLTHcurrentContinuous.
Maintain AHPRA registration and CPD
Registered health practitioners must hold current registration and meet annual CPD per their National Board standards.
criticalCWLTHcurrentAnnual renewal (typically September/October). CPD tracked annually.
Maintain CASR Part 119/121 AOC + AMOS (commercial air transport)
Commercial air transport operators need an Air Operator's Certificate + Safety Management System.
criticalCWLTHcurrentContinuous.
Maintain controlled drugs register (Schedule 8 / 9)
Pharmacies + medical practices must keep contemporaneous register of S8/S9 medicines.
criticalCWLTHcurrentPer-event recording; annual reconciliation.
Maintain CRICOS registration (international student providers)
Providers offering education to overseas students must be CRICOS-registered and comply with the National Code 2018.
criticalCWLTHcurrentContinuous; periodic re-registration.
Maintain Financial Adviser registration + standards (s 921B)
Relevant providers must be on the Financial Advisers Register and meet education + CPD + Code of Ethics.
criticalCWLTHcurrentContinuous; annual CPD; renewals.
Maintain Hazardous Chemicals Register + manifest (WHS Reg)
PCBUs handling hazardous chemicals must maintain a register + (above threshold) a manifest.
criticalCWLTHcurrentContinuous; manifest update on quantity change.
Maintain insider trading policy + share trading window (listed entities)
ASX Listing Rule 12.12 requires written policy on directors + senior managers trading entity securities.
criticalCWLTHcurrentContinuous; trading windows enforced around price-sensitive announcements.
Maintain PBS approval + claim accurately for PBS-listed medicines
Pharmacy approval-to-supply under s 90 National Health Act; PBS claiming subject to compliance review.
criticalCWLTHcurrentContinuous; PBS approval reviewed periodically.
Maintain SMSF compliance with the sole purpose test (s 62)
SMSFs must be maintained for the sole purpose of providing retirement benefits.
criticalCWLTHcurrentContinuous.
Maintain VBA registration as builder / draftsperson / surveyor
VIC building practitioners must hold current registration + appropriate insurance.
criticalVICcurrentContinuous; annual renewal.
Major banks must provide CDR Banking + Action Initiation (2026)
CDR Action Initiation lets accredited recipients initiate payments + actions on consumer behalf.
criticalCWLTHupcomingPhased through 2026.
Make mandatory notifications to AHPRA
Practitioners, employers and education providers must notify AHPRA of conduct that puts the public at risk.
criticalCWLTHcurrentAs soon as practicable.
Make trustee resolutions for trust distributions by 30 June
Discretionary trust trustees must validly resolve to distribute trust income before the end of the FY.
criticalCWLTHcurrentBy 30 June (or earlier deed-specified date).
Manage psychosocial hazards at work
WHS duty extends to psychosocial hazards — workload, bullying, harassment, role conflict.
criticalCWLTHcurrentContinuous WHS duty.
Mandatory reporting of child safety concerns (ECEC)
ECEC educators are state-mandated reporters of suspected child abuse/neglect.
criticalCWLTHcurrentImmediately on forming reasonable belief.
Mortgage broker best interests duty
Brokers must act in the consumer's best interests when providing credit assistance.
criticalCWLTHcurrentEach consumer interaction.
NDIS fraud prevention + reporting obligations
NDIS providers must implement fraud-prevention systems + report suspected fraud.
criticalCWLTHcurrentSuspicion event-driven.
NGER reporting (Clean Energy Regulator)
Threshold-triggered annual emissions, energy production + consumption reporting.
criticalCWLTHcurrentAnnual report by 31 October (year ending 30 June).
Notify + remediate contaminated land (state)
State EPA regimes require notification + remediation of contaminated land.
criticalCWLTHcurrentNotification per state-specific timeframe.
Notify ACCC of acquisitions meeting mandatory merger thresholds
From 1 January 2026, mandatory merger notification regime kicks in.
criticalCWLTHupcomingBefore acquisition; ACCC clearance required.
Notify SafeWork NSW of notifiable WHS incidents
Death, serious injury, illness, dangerous incident — notify SafeWork NSW immediately.
criticalNSWcurrentImmediately by phone; written notice within 48 hours.
Notify state regulator of serious incidents (childcare)
Approved ECEC services must notify state regulator of serious incidents within 24 hours / 7 days.
criticalCWLTHcurrent24 hours (serious) / 7 days (other notifiable).
Notify the Coroner of a reportable death (state)
Health practitioners + others must report certain deaths to the State Coroner.
criticalCWLTHcurrentImmediately on awareness.
Notify the OAIC and affected individuals of eligible data breaches
Eligible data breaches must be notified to OAIC and affected individuals 'as soon as practicable'.
criticalCWLTHcurrentNotification 'as soon as practicable' after the entity is aware it is an eligible breach. Assessment within 30 days.
Notify VIC WorkSafe of notifiable WHS incidents
Death, serious injury, illness or dangerous incident must be notified to WorkSafe immediately.
criticalVICcurrentImmediately by phone; written notice within 48 hours.
NSW + VIC solicitor trust account requirements
Solicitors holding client trust money face strict trust account + audit requirements.
criticalNSWcurrentContinuous; annual external examination.
NSW mining safety obligations (Work Health and Safety (Mines and Petroleum Sites) Act 2013)
NSW mine operators face mine-specific WHS obligations + Resources Regulator oversight.
criticalNSWcurrentContinuous.
Offshore Petroleum and Greenhouse Gas Storage Act compliance
Offshore petroleum + gas operators regulated by NOPSEMA.
criticalCWLTHcurrentContinuous; safety case + environment plan + WOMP review.
On-farm biosecurity record-keeping + reporting
Producers must maintain biosecurity records + immediately report notifiable diseases.
criticalCWLTHcurrentContinuous; notifications immediate.
PAF (Private Ancillary Fund) governance + minimum distributions
PAFs must distribute minimum 5% of net assets annually + comply with PAF Guidelines.
criticalCWLTHcurrentAnnual minimum distribution + annual reporting.
Pay company PAYG/GST/SG or face Director Penalty Notice (DPN)
Directors personally liable for unpaid company PAYG, GST + SG via DPN regime.
criticalCWLTHcurrentStandard DPN: respond within 21 days. Lockdown DPN: liability already crystallised.
Pay employees in accordance with the applicable modern award
Apply the correct modern award rates, penalties, allowances, and overtime — wage theft is now criminal.
criticalCWLTHcurrentEach pay cycle, ongoing.
Pay superannuation on every payday (Payday Super)
From 1 July 2026, super must reach the employee's fund within 7 calendar days of each payday.
criticalCWLTHupcomingSuper contributions within 7 calendar days of each payday from 1 July 2026.
PCBU primary duty of care (NSW WHS Act s 19)
NSW PCBUs must so far as reasonably practicable ensure the health and safety of workers and others.
criticalNSWcurrentContinuous.
PCBU primary duty of care (QLD WHS Act s 19)
QLD PCBUs must ensure health and safety so far as reasonably practicable; industrial manslaughter live since 2017.
criticalQLDcurrentContinuous.
PCBU primary duty of care (Victoria OHS Act s 21)
Victorian employers must so far as reasonably practicable provide and maintain a safe working environment.
criticalVICcurrentContinuous.
PCBU primary duty of care (WA WHS Act 2020 s 19)
WA adopted harmonised model WHS Act 2020 with industrial manslaughter offences from 31 March 2022.
criticalWAcurrentContinuous.
Prepare for the removal of the small business exemption
From 10 December 2026, businesses with <$3M turnover lose the Privacy Act exemption.
criticalCWLTHupcoming10 December 2026.
Prevent insolvent trading (s 588G)
Directors must prevent the company incurring debts while insolvent — or face personal liability.
criticalCWLTHcurrentImmediately on suspicion of insolvency.
Protective Security Policy Framework (PSPF)
Federal entities bound by PSPF — governance, information, personnel + physical security.
criticalCWLTHcurrentAnnual maturity self-assessment + reporting.
Provide 10 days paid family + domestic violence leave (FDV)
Paid FDV leave for all employees: 10 days per year (full-time + part-time + casual).
criticalCWLTHcurrentOn request, with appropriate evidence at employer's request.
Provide FSG + Statement of Advice to retail clients
Financial Services Guide before service; Statement of Advice for personal advice.
criticalCWLTHcurrentFSG before service; SOA at time of advice.
Provider Registration + International Student cap (2025)
DOE-administered international enrolment caps in force 2025.
criticalCWLTHcurrentAnnual allocation + monitoring + ELN reporting.
QLD coal mining safety obligations (Coal Mining Safety and Health Act 1999)
QLD coal mine operators must ensure acceptable level of risk under the Act.
criticalQLDcurrentContinuous.
Register a Managed Investment Scheme under Ch 5C
Schemes with 20+ retail members must be registered with ASIC as MIS.
criticalCWLTHcurrentBefore reaching threshold; ongoing.
Register security interests on the PPSR
Secured creditors must register on the Personal Property Securities Register to preserve priority.
criticalCWLTHcurrentBefore relevant priority point (typically before customer files for insolvency).
Registered nurse on duty 24/7 in residential aged care
Residential aged care providers must have a registered nurse on duty 24 hours a day.
criticalCWLTHcurrentContinuous from 1 July 2023.
Report cyber security incidents to ASD (SOCI)
Critical infrastructure asset operators must report critical incidents within 12 hours and other incidents within 72 hours.
criticalCWLTHcurrent12 hours (significant) / 72 hours (other) of becoming aware.
Report reportable situations to ASIC within 30 days (RG 78)
AFSL/ACL holders must report reportable situations within 30 calendar days of becoming aware.
criticalCWLTHcurrentWithin 30 calendar days.
Report serious NDIS incidents to the NDIS Commission
Death, serious injury, abuse, neglect, unauthorised restrictive practices, and sexual misconduct must be notified.
criticalCWLTHcurrentInitial report within 24 hours; 5-day follow-up; investigation outcomes as required.
Safeguard Mechanism baseline decline 4.9% pa
Australia's 215 largest emitters face declining baselines under Safeguard Mechanism reform.
criticalCWLTHcurrentPer emissions year + 31 October reporting + SMC surrender.
Same job same pay (labour hire reform)
Labour hire workers entitled to same minimum pay as direct employees on host site.
criticalCWLTHcurrentPer FWC order.
Skills in Demand visa (subclass 482) — 3 streams from 7 December 2024
482 visa replaced by 3 streams: Specialist Skills, Core Skills, Essential Skills.
criticalCWLTHcurrentFrom 7 December 2024.
Small Amount Credit Contract + Consumer Lease caps (post-SACC reforms)
SACC + consumer lease fee caps + responsible lending tightened post-Royal Commission.
criticalCWLTHcurrentContinuous.
SoNS — Systems of National Significance (SOCI)
Declared SoNS face enhanced cyber security obligations.
criticalCWLTHcurrentPer declaration; ongoing enhanced obligations.
Stockholm + Rotterdam Convention chemicals (POPs ban)
Persistent organic pollutants (PCBs, PFAS, etc.) banned / restricted under federal Acts.
criticalCWLTHcurrentContinuous.
Stronger Member Outcomes — APRA SPS 515
RSE licensees must annually assess member-outcomes performance + take action.
criticalCWLTHcurrentAnnual assessment + board sign-off.
Suspicious matter, threshold, and IFTI reporting to AUSTRAC
Lodge SMRs, TTRs ($10K+ cash), and IFTI reports via AUSTRAC Online.
criticalCWLTHcurrentSMR: 3 business days (24h terrorism). TTR & IFTI: 10 business days.
Take reasonable and proportionate measures to prevent sex discrimination, sexual harassment and victimisation (positive duty)
Employers have a proactive duty to prevent workplace sexual harassment — AHRC has enforcement powers from December 2023.
criticalCWLTHcurrentOngoing.
TASA Code Determinations from 1 August 2024
Tax practitioner code reformed via Code Determinations — false + misleading statements + supervision + breach reporting.
criticalCWLTHcurrentOngoing; significant breach notifications within 30 days.
Trust account audit + ASIC / state regulator submission
Holders of client trust accounts (real estate, legal, conveyancing) must lodge annual audited accounts.
criticalCWLTHcurrentAnnual (state-specific submission deadlines).
Verify NDIS worker screening clearance
Registered providers must only engage workers in risk-assessed roles with a current NDIS Worker Screening clearance.
criticalCWLTHcurrentBefore commencement of role.
WA mining safety (Mines Safety and Inspection Act 1994)
WA mine operators must ensure safe and healthy mines under MSIA + WHS Act 2020.
criticalWAcurrentContinuous.
Withhold PAYG from employee and contractor payments
Employers must withhold tax from wages, certain contractor payments + report via STP / BAS.
criticalCWLTHcurrentWithhold each pay event; remit via BAS.
Working with Children Check / Blue Card (state)
State-issued working with children check required for child-related work.
criticalCWLTHcurrentBefore work begins; periodic re-application.
AASB S1 General Sustainability disclosures (likely)
AASB likely to mandate S1 (general sustainability) following S2 climate phasing.
highCWLTHupcomingTBC (likely from FY26 or FY27).
Aboriginal Heritage Act 2006 (Vic) — CHMP
Activities in areas of cultural heritage sensitivity require a CHMP.
highVICcurrentPre-approval CHMP + ongoing CHIP for some activities.
ACT payroll tax (≥$2M threshold, 6.85%)
ACT payroll tax on monthly + annual cycle.
highACTcurrentMonthly by 7th + annual reconciliation by 21 July.
Adopt and maintain a Critical Infrastructure Risk Management Program (CIRMP)
Covered critical infrastructure entities must adopt a CIRMP addressing cyber, physical, personnel, and supply-chain hazards.
highCWLTHcurrentCIRMP in place; annual report within 90 days of FY end.
AFSL representative training (RG 146)
Representatives advising on financial products to retail clients must meet RG 146 training standards.
highCWLTHcurrentContinuous; CPD per RG 146.
Animal Welfare Standards + Guidelines — Land Transport of Livestock
National + state-implemented standards for road + rail transport of livestock.
highCWLTHcurrentContinuous.
APP 8 — cross-border disclosure of personal information
Before disclosing personal info overseas, take reasonable steps so the recipient won't breach the APPs (or meet an exception).
highCWLTHcurrentContinuous.
Apply 'if not why not' against ASX Corporate Governance Council Principles & Recommendations (4th ed)
ASX-listed entities must disclose against 8 Principles + 38 Recommendations annually.
highCWLTHcurrentAnnual — with annual report.
Apply for a Tax File Number for new entities and partnerships
Companies, trusts and partnerships need a TFN to file tax returns and claim TFN exemptions.
highCWLTHcurrentBefore first income tax return.
Appoint a certified Food Safety Supervisor (FSS)
Food businesses serving ready-to-eat food must have a trained FSS reasonably available.
highCWLTHcurrentFrom premises commencement; FSS available during service.
ASRS Group 3 climate disclosure — FY commencing on/after 1 July 2027
Group 3 (smaller entities) start climate disclosure FY28.
highCWLTHupcomingFirst report alongside FY28 annual financial report.
ASX-listed entity board independence + composition (CGC Principle 2)
ASX entities should have majority-independent boards + clear board charter.
highCWLTHcurrentContinuous; annual Corporate Governance Statement disclosure.
Australian Carbon Credit Units (ACCUs)
ACCUs issued under ERF; tradeable; surrender under Safeguard Mechanism.
highCWLTHcurrentPer project reporting cycle.
Authorise representatives correctly (Authorised Representative regime)
AFSL holders must authorise representatives in writing and notify ASIC of new ARs within 15 business days.
highCWLTHcurrentNotification within 15 business days.
Automated Decision-Making transparency (Privacy Act 2024 reforms)
APP entities making decisions about individuals using ADM must disclose this in privacy policy from December 2026.
highCWLTHupcomingPrivacy policy update by 10 December 2026.
Avoid unfair contract terms in standard form consumer & small business contracts
From November 2023, unfair contract terms carry pecuniary penalties — up to $50M per term.
highCWLTHcurrentOngoing.
Banking Code of Practice 2025
ABA member banks bound by the Banking Code — fair conduct + dispute resolution requirements.
highCWLTHcurrentContinuous compliance + annual self-assessment.
Business records — 7-year retention (Corporations Act + tax)
Companies must retain financial + business records for 7 years.
highCWLTHcurrentContinuous retention; 7-year minimum.
CDR Energy sector — phased
Energy retailers + distributors must share data via CDR.
highCWLTHcurrentPer phase commencement + ongoing.
Charter of Aged Care Rights — disclose + uphold
Approved providers must give consumers the Charter + uphold rights described.
highCWLTHcurrentOnboarding; ongoing.
Children's Online Privacy Code 2026
OAIC developing mandatory children's online privacy code (in force December 2026).
highCWLTHupcomingFrom 10 December 2026.
Climate scenario analysis (AASB S2)
S2 mandates climate scenario analysis at least 1.5°C-aligned + an additional scenario.
highCWLTHcurrentAnnually within climate disclosure cycle.
Commonwealth Procurement-Connected Policy — modern slavery
Federal procurement requires modern slavery risk consideration in supply chain.
highCWLTHcurrentPer procurement event; ongoing risk assessment.
Comply with ACNC External Conduct Standards (overseas activity)
Charities operating or sending funds overseas must comply with four External Conduct Standards.
highCWLTHcurrentContinuous; annual review.
Comply with anti-dumping + countervailing duties
Importers of goods subject to anti-dumping measures must pay additional duty + lodge truthful declarations.
highCWLTHcurrentOn each import.
Comply with APES 110 Code of Ethics for Professional Accountants
Members of CA ANZ + CPA Australia + IPA bound by APES 110 — fundamental principles + threats + safeguards.
highCWLTHcurrentContinuous.
Comply with ASIC product intervention orders
Issuers and distributors must observe any product intervention order made by ASIC.
highCWLTHcurrentFrom the order's commencement date.
Comply with Australian Auditing Standards (ASA)
Auditors must conduct audits per ASA — Aus equivalent of ISA, with Aus additions.
highCWLTHcurrentPer audit engagement.
Comply with Basic Online Safety Expectations + industry codes
Social media services, app distribution services, and other captured providers must meet the BOSE and industry codes.
highCWLTHcurrentOngoing; specific reporting periods per BOSE notices.
Comply with casual employee conversion (Closing Loopholes — s 66B Fair Work Act)
From 26 Aug 2024, eligible casual employees can notify their employer to convert to permanent employment.
highCWLTHcurrentEmployer response within 21 days; conversion follows under s 66C.
Comply with CDR Banking (Open Banking) — major + non-major ADIs
Banking data holders must share consumer data with accredited recipients on consumer consent.
highCWLTHcurrentContinuous; incident notification within 30 days.
Comply with corporate whistleblower protections (Part 9.4AAA Corporations Act)
Public companies and large proprietary companies must have a whistleblower policy and protect disclosers.
highCWLTHcurrentWhistleblower policy in place; ongoing protection.
Comply with credit reporting obligations (Part IIIA Privacy Act)
Credit providers and CRBs must adhere to the CR Code on collection, use, disclosure, hardship and dispute resolution.
highCWLTHcurrentContinuous; specific notification triggers per Part IIIA.
Comply with Customer Service Guarantee (CSG) for standard phone services
Telstra + other carriers must meet CSG performance benchmarks for installations + faults.
highCWLTHcurrentContinuous; quarterly performance reporting.
Comply with doxxing criminal offence (Criminal Code s 474.17C)
From 13 December 2024, using a carriage service to dox personal data with menace is criminal.
highCWLTHcurrentContinuous from 13 December 2024.
Comply with General Insurance Code of Practice (ICA)
ICA Code binds member insurers on conduct + claims + complaints.
highCWLTHcurrentContinuous; CGC monitoring.
Comply with internal dispute resolution standards (RG 271)
Financial firms must acknowledge complaints within 24 hours and resolve within prescribed timeframes.
highCWLTHcurrentAcknowledge within 24 hours; resolve within 30 calendar days (most complaints).
Comply with MBS telehealth item rules + continuous-care rules
MBS telehealth requires existing-patient relationship (12-month rule) for most consultations.
highCWLTHcurrentPer consultation; recordkeeping.
Comply with Paid Parental Leave scheme (26 weeks by 1 July 2026)
Government-funded PPL expands to 26 weeks by 1 July 2026, with super on PPL from same date.
highCWLTHupcomingAdministered each PPL period; super reconciliation per FY.
Comply with Plain English Allergen Labelling (PEAL)
From 25 February 2026, allergen labelling must use plain English and a standardised format.
highCWLTHupcomingFrom 25 February 2026 — full compliance after 3-year transition.
Comply with Private Health Insurance Act 2007 + APRA rules
Private health insurers regulated by APRA + PHIO; community rating, complaints + claims rules apply.
highCWLTHcurrentContinuous.
Comply with Rail Safety National Law (RSNL)
Rail transport operators must be accredited under RSNL + maintain safety management.
highCWLTHcurrentContinuous; periodic re-accreditation.
Comply with Residential Tenancies Act 1997 (VIC)
VIC RTA 1997 (significantly amended 2021) — minimum standards, pets, no-fault terminations reformed.
highVICcurrentBond lodgement within 10 business days; ongoing compliance.
Comply with Residential Tenancies Act 2010 (NSW)
Landlords + agents must lodge bonds with Rental Bond Board + comply with notice + minimum standards.
highNSWcurrentBond lodgement within 10 business days of receipt; ongoing duties.
Comply with Residential Tenancies and Rooming Accommodation Act 2008 (QLD)
QLD RTRA — RTA bond, minimum standards, dispute resolution via QCAT.
highQLDcurrentBond lodgement within 10 days; ongoing duties.
Comply with Retail Leases Act 1994 (NSW)
NSW retail leases — disclosure, 5-year minimum term, outgoings transparency.
highNSWcurrentPre-lease disclosure 7 days before lease.
Comply with Retail Leases Act 2003 (VIC)
Vic retail leases (under $1M annual rent) attract statutory protections including disclosure + outgoings rules.
highVICcurrentPre-lease disclosure 7 days before lease; ongoing duties.
Comply with Safeguard Mechanism baseline (covered facilities)
Facilities >100,000 tCO2-e/year must keep emissions below an annually declining baseline.
highCWLTHcurrentAnnual surrender of ACCUs / SMCs by 31 March.
Comply with self-assessed clearance + Integrated Cargo System (ICS)
Importers must accurately self-assess and lodge customs entries via ICS.
highCWLTHcurrentBefore release from customs control.
Comply with SPS 530 (Investment Governance) for APRA-regulated super funds
RSE licensees must have a documented investment governance framework.
highCWLTHcurrentContinuous; annual performance test.
Comply with state drinking water quality + safety regimes
Water utilities + private suppliers must meet state-specific drinking water quality standards.
highCWLTHcurrentContinuous; periodic reporting + incident notification.
Comply with state Responsible Gambling Codes of Practice
Licensed gambling operators must implement responsible gambling controls including self-exclusion, intervention and staff training.
highCWLTHcurrentContinuous; integration with BetStop ongoing.
Comply with state vehicle standards + registration
Vehicle standards + registration administered by state road transport authorities.
highCWLTHcurrentRegistration + inspection cycles per state.
Comply with Stored Value Facility rules (banking exception)
SVF providers must operate within APRA + Treasury rules on purchased payment facility regulation.
highCWLTHcurrentContinuous; rules in transition.
Comply with Telecommunications Consumer Protections (TCP) Code
Telcos must comply with the binding TCP Code covering credit assessment, billing, complaint handling and unwelcome contact.
highCWLTHcurrentContinuous; complaint handling within prescribed timeframes.
Comply with the General Environmental Duty (VIC)
Victorian PCBUs must take 'reasonably practicable' steps to minimise harm to human health and the environment.
highVICcurrentContinuous.
Comply with the Reducing Scam Calls and Scam SMs Industry Code
CSPs must implement controls to detect, trace and block scam calls and SMs, including SMS Sender ID Register.
highCWLTHcurrentContinuous.
Comply with the Spam Act 2003 (consent, identify, unsubscribe)
All commercial electronic messages must have consent, identify the sender, and offer a working unsubscribe.
highCWLTHcurrentOngoing.
Comply with the Therapeutic Goods Advertising Code
Advertising of therapeutic goods to consumers must comply with the TGA Advertising Code and prohibited representations.
highCWLTHcurrentContinuous.
Comply with Vic FOI Act 1982 (state)
Victorian agencies + ministers respond to state FOI requests within 30 days.
highVICcurrent30 days.
Comply with Water Act 2007 (Cwlth) + state water entitlements
Federal Water Act + state water Acts govern water entitlement + use.
highCWLTHcurrentContinuous; reporting per state.
Comply with Workplace Privacy Act 2011 (ACT)
ACT employers must follow ACT workplace surveillance + privacy framework.
highACTcurrentBefore commencing surveillance.
Comply with Workplace Surveillance Act 2005 (NSW)
NSW employers conducting workplace surveillance must give notice + meet specific conditions.
highNSWcurrent14 days' notice before commencement.
Consumer Data Right (CDR) participant accreditation + compliance
Banking, energy and (soon) non-bank lending data sharing — accredited participants must comply with privacy safeguards.
highCWLTHcurrentContinuous; incident notification within 30 days.
Contribute to the Tuition Protection Service (TPS)
CRICOS-registered providers must contribute to TPS protecting overseas student fees.
highCWLTHcurrentAnnual TPS levy.
Country of Origin Labelling for food (CoOL Information Standard)
Food sold in Australia must carry country-of-origin labelling per the 2016 Information Standard.
highCWLTHcurrentContinuous.
Crypto Asset Platform licensing (Treasury reforms 2024-2025)
Treasury scoping CASP regime for digital asset platforms.
highCWLTHupcomingTBC — regulations expected 2025-2026.
Crypto Asset Secondary Service Provider (CASSPr) licensing reforms
Treasury consultation 2024 on bespoke crypto licensing — separate from AFSL.
highCWLTHupcomingTBD; transition period expected.
Crypto-Asset Reporting Framework (CARF) — implementation 2026-2027
AU adopts the OECD CARF for crypto reporting from 2026; ATO reporting starts 2027.
highCWLTHupcomingFirst reporting expected for 2026 reporting year, with reports submitted 2027.
Customs Act 1901 — import declarations + duties
Goods imported >$1,000 require Import Declaration (N10) + duty payment.
highCWLTHcurrentPrior to release of goods.
Dairy Code of Conduct (mandatory)
Mandatory Code governing milk supply agreements between dairy farmers + processors.
highCWLTHcurrentAnnual + per agreement.
Defence Industry Security Program (DISP)
Defence contractors handling classified info must be DISP-accredited at appropriate level.
highCWLTHcurrentPre-award accreditation; ongoing renewal + audits.
Defence Trade Controls Act — export of controlled goods + tech
Defence + dual-use goods + technology export-controlled — permit required.
highCWLTHcurrentPre-supply permit required.
Determine large proprietary company status annually
Test the three large-prop thresholds at the end of each financial year — failing any two triggers Chapter 2M reporting.
highCWLTHcurrentAnnual self-assessment at FY end.
Determine NGER reporting thresholds annually
Test corporate group and facility thresholds at end of each FY — if met, register and report under NGER.
highCWLTHcurrentAnnual self-test; registration within 31 August if newly captured.
DGR annual self-review (from 1 July 2024)
ACNC-registered DGRs must complete annual self-review.
highCWLTHcurrentAnnual self-review.
Discharge of directors' duties — practical evidence
Directors must contemporaneously document discharge of duties for defence in s 180-183 cases.
highCWLTHcurrentContinuous.
Display comparison rate on credit product advertising
Annual percentage + comparison rate must accompany credit product ads under NCCP Regulations.
highCWLTHcurrentContinuous.
Domestic Building Contracts Act 1995 (Vic) — warranties
Vic domestic building contracts include statutory warranties + insurance requirements.
highVICcurrentPer contract execution + during works + 6/10-year defect periods.
ESOS Tuition Protection Service (TPS) levy
CRICOS-registered providers must contribute to Tuition Protection Service annually.
highCWLTHcurrentAnnual TPS levy.
Fatigue Risk Management System (FRMS) — Pt 121, 135, 141, 142
Air operators must operate within prescribed FDP or approved FRMS.
highCWLTHcurrentPer flight + roster cycle + FRMS audit.
Food Act state licensing + food safety supervisor
Food businesses must register + appoint Food Safety Supervisor under state Food Acts.
highCWLTHcurrentAnnual registration + FSS appointment + 5-yearly refresher.
General Insurance Code of Practice 2020
ICA member insurers bound by service standards + claims handling timeframes.
highCWLTHcurrentOngoing. Strict claims handling timeframes.
Government cyber incident reporting via ASD ACSC
Federal entities + critical infrastructure report cyber incidents to ASD ACSC.
highCWLTHcurrentASAP; statutory 12-72h for SOCI.
Handle APP 12 access and APP 13 correction requests
Individuals can request access to and correction of their personal info, with strict response times.
highCWLTHcurrentAccess: 30 days (private sector). Correction: reasonable timeframe; statement of correction if disagreement.
Hold a High Risk Work Licence for HRWL classes
Forklift, crane, scaffolding, dogging, rigging, EWP and other high-risk work requires a HRWL.
highCWLTHcurrentContinuous; licence carriage on site.
Hold a Remote Pilot Licence / RPAS operator certificate (drones)
Commercial drone operations require operator certification + remote pilot licensing.
highCWLTHcurrentBefore commencement; annual fitness-to-fly assessment.
Hold AFMA Commonwealth fishing permit
Commercial fishing in Commonwealth waters requires a permit + observance of quotas.
highCWLTHcurrentContinuous; quota measured in fishing season.
Hold an NSW Charitable Fundraising Authority
Soliciting donations from the NSW public requires authorisation under the Charitable Fundraising Act 1991.
highNSWcurrentBefore fundraising commences; periodic renewal.
Hold organic certification before claiming 'organic'
Use of 'organic' on food labels requires certification by an accredited certifier under NASAA / ACO.
highCWLTHcurrentContinuous; certification annually renewed.
Home Building Compensation Fund (NSW)
NSW residential building work >$20,000 requires HBCF insurance.
highNSWcurrentPre-commencement HBCF certificate + display + ongoing.
Honour consumer guarantees under the Australian Consumer Law
Goods and services supplied to consumers come with automatic statutory guarantees that cannot be excluded.
highCWLTHcurrentOngoing.
Honour employees' right to disconnect (s 333M)
Employees can refuse to monitor, read, or respond to out-of-hours contact unless refusal is unreasonable.
highCWLTHcurrentOngoing.
Implement Food Safety Management Tool (Standard 3.2.2A)
Category 1 food businesses must use a Food Safety Management Tool to verify critical controls.
highCWLTHcurrentContinuous.
Implement Food Safety Program where prescribed (Standard 3.2.1)
High-risk food businesses must implement a documented Food Safety Program audited by a recognised food safety auditor.
highCWLTHcurrentContinuous; periodic audit.
Independent review of AML/CTF program
Reporting entities must arrange independent review of their Part A AML/CTF program at appropriate intervals.
highCWLTHcurrentAppropriate intervals — risk-based; minimum recommended every 2 years.
Influencer + ad disclosure under ACL + AANA Code
Paid content must be clearly disclosed as advertising — #ad #spon are not enough on their own.
highCWLTHcurrentContinuous.
ISO/IEC 27001 ISMS certification — increasingly customer-mandated
Information Security Management System per ISO 27001 increasingly required by customers + government.
highCWLTHcurrentContinuous; surveillance audits + recertification cycle.
Life Insurance Code of Practice 2.0
FSC member life insurers bound by Code 2.0 (commenced 1 July 2023).
highCWLTHcurrentOngoing.
Lodge an FBT return and pay FBT by 21 May
Employers who provided fringe benefits in the FBT year (1 April – 31 March) must lodge by 21 May.
highCWLTHcurrent21 May annually (or extended date through tax agent).
Lodge Country-by-Country Report (CbC) for significant global entities
Multinationals with global income >EUR 750M must lodge CbC Report annually.
highCWLTHcurrentWithin 12 months of end of income year.
Lodge mandatory climate-related financial disclosures (ASRS S2)
Group 1/2/3 entities must publish ASRS-aligned climate disclosures with their annual financial reports.
highCWLTHupcomingFirst reports: FY commencing on or after 1 Jan 2025 (Group 1).
Lodge Payment Times Reports (large business)
Large businesses (>$100M revenue) must report payment times to small business suppliers every 6 months.
highCWLTHcurrentTwice yearly: 3 months after end of each 6-month reporting period.
Lodge Subcontractor Statement (NSW + QLD)
Principal contractors must obtain Subcontractor Statements before paying subcontractors over threshold.
highCWLTHcurrentBefore each payment milestone.
Lodge the ASIC annual company statement and review fee
Every Australian company has an annual review date — confirm details and pay the fee.
highCWLTHcurrentSolvency resolution within 2 months of annual review date; fees due 2 months after annual statement.
Lodge WGEA workplace gender equality report
Private-sector employers with 100+ staff must report annually; pay gaps are now publicly published.
highCWLTHcurrentAnnual — by 31 May following the 31 March reporting period end.
Maintain auditor / financial reporting (Chapter 2M)
Large proprietary, public and disclosing entities must prepare and lodge audited financial reports.
highCWLTHcurrentAnnual — typically 3 months for disclosing entities, 4 months for others, after FY end.
Maintain DGR endorsement
Deductible Gift Recipients must continue to meet category-specific requirements and report use of donations.
highCWLTHcurrentAnnual self-review (from 1 July 2024).
Maintain mining rehabilitation bonds + closure plans
State mining regimes require financial assurance bonds for site rehabilitation.
highCWLTHcurrentBond posting on lease grant; closure plan periodic review.
Maintain TPB registration (tax/BAS agents)
Tax agents and BAS agents must be registered with the TPB and comply with the Code of Professional Conduct.
highCWLTHcurrentInitial registration before providing services; annual renewal; CPE compliance.
Maintain transfer pricing documentation (Subdivision 815-D)
Multinational groups must keep contemporaneous transfer pricing documentation per Subdivision 815-D ITAA 1997.
highCWLTHcurrentContemporaneous — in place by tax return lodgement.
Manage business interruption claim definitions (post-pandemic precedent)
BI insurance policies must clearly define pandemic exclusions per Federal Court guidance.
highCWLTHcurrentContinuous.
Modern Slavery Statement (Cwlth)
Entities with consolidated revenue ≥$100M must publish a Modern Slavery Statement annually.
highCWLTHcurrentWithin 6 months of financial year end.
MySuper authorisation for default super products
Default super contributions can only flow to APRA-authorised MySuper products.
highCWLTHcurrentContinuous; annual performance test; member-outcome assessment.
National Parks and Wildlife Act 1974 (NSW) — Aboriginal heritage
Activities affecting Aboriginal objects + sites in NSW require AHIP or due diligence.
highNSWcurrentPre-activity AHIP + due diligence + monitoring.
Native Title Future Act procedures
Activities affecting native title rights subject to NTA Future Act processes.
highCWLTHcurrentPer Future Act process; right to negotiate up to 6 months.
Notify ACCC of a voluntary recall within 2 days
Suppliers must notify the ACCC within 2 days of initiating a voluntary consumer product recall.
highCWLTHcurrentWithin 2 days of recall.
Notify FIRB before foreign investment in Australian assets
Foreign persons must notify the Foreign Investment Review Board before acquiring interests above prescribed thresholds.
highCWLTHcurrentBefore acquisition becomes binding.
NSW development consent (Environmental Planning and Assessment Act 1979)
Most development in NSW requires consent under EP&A Act + local LEP / SEPP.
highNSWcurrentBefore commencing development.
NT payroll tax (≥$1.5M threshold, 5.5%)
NT payroll tax monthly + annual cycle.
highNTcurrentMonthly + annual reconciliation.
Pay ACT payroll tax when threshold met
ACT: 6.85% rate on Australian wages above the $2M tax-free threshold (FY26).
highACTcurrentMonthly by 7th of following month; annual reconciliation 21 July.
Pay annual leave loading where the award or contract provides
Most modern awards require 17.5% loading on annual leave taken or paid out on termination.
highCWLTHcurrentOn payment of leave / termination.
Pay ASIC fees + lodge prescribed forms
Companies must pay annual fees + lodge prescribed forms within statutory periods (e.g. Form 484 for changes).
highCWLTHcurrentForm 484: within 28 days. Annual review fee: within 2 months of review date.
Pay long service leave under the IR Act 2016 (Qld)
QLD employees accrue 8.6667 weeks LSL after 10 years' continuous service; pro-rata after 7 years.
highQLDcurrentOn entitlement; pro-rata payment on termination.
Pay long service leave under the LSL Act 1955 (NSW)
NSW employees accrue 2 months LSL after 10 years' continuous service, payable on resignation after 5 years.
highNSWcurrentOn entitlement; payment of accrued LSL on termination.
Pay long service leave under the LSL Act 2018 (Vic)
VIC employees accrue LSL after 7 years continuous service — paid on entitlement or termination.
highVICcurrentOn entitlement; payment on termination per accrued balance.
Pay Northern Territory payroll tax when threshold met
NT: 5.5% rate on Australian wages above the $1.5M tax-free threshold (FY26).
highNTcurrentMonthly by 7th of following month; annual reconciliation 21 July.
Pay NSW land tax
NSW land tax applies on aggregated unimproved land value above $1.075M general threshold (2026).
highNSWcurrentAnnual; assessment with due date.
Pay NSW payroll tax when threshold met
NSW: 5.45% rate on Australian wages above the $1.2M tax-free threshold (FY26).
highNSWcurrentMonthly returns by 7th of following month; annual reconciliation by 28 July.
Pay NSW transfer duty on residential property acquisitions
Variable transfer duty rates; foreign purchaser additional duty 9%.
highNSWcurrentWithin 3 months of transaction (processed via conveyancer typically).
Pay QLD transfer duty on residential property
QLD transfer duty progressive; foreign acquirer additional duty 7%.
highQLDcurrentWithin 30 days of settlement.
Pay Queensland land tax
QLD land tax applies on aggregated land value above $600K (individuals) / $350K (companies + trusts).
highQLDcurrentAnnual; per assessment.
Pay Queensland payroll tax when threshold met
QLD: 4.75% rate on Australian wages above the $1.3M tax-free threshold (FY26).
highQLDcurrentMonthly returns by 7th of following month; annual reconciliation by 21 July.
Pay redundancy under NES (s 119 FW Act)
Redundancy pay scale 0-16 weeks based on continuous service (small business exempt).
highCWLTHcurrentAt termination payment.
Pay Skilling Australians Fund (SAF) levy
Sponsors of 482 visa applicants pay SAF levy at nomination time.
highCWLTHcurrentAt nomination lodgement.
Pay South Australian payroll tax when threshold met
SA: 4.95% rate on Australian wages above the $1.5M tax-free threshold (FY26).
highSAcurrentMonthly by 7th of following month; annual reconciliation 21 July.
Pay Tasmanian payroll tax when threshold met
TAS: 4.0% / 6.1% on Australian wages above the $1.25M tax-free threshold (FY26).
highTAScurrentMonthly by 7th of following month; annual reconciliation 21 July.
Pay Victorian land tax (including absentee owner surcharge)
VIC land tax applies on aggregated taxable value above $50K (general) / $25K (trust); absentee owner +4% surcharge.
highVICcurrentAnnual; payable by due date on assessment.
Pay Victorian payroll tax when threshold met
VIC: 4.85% rate on Australian wages above the $900,000 tax-free threshold (FY26).
highVICcurrentMonthly returns by 7th of following month; annual reconciliation by 21 July.
Pay Victorian stamp duty on residential property
Variable rates by purchase price; foreign purchaser surcharge 8%. PPR concession available.
highVICcurrentWithin 30 days of settlement (typically processed by conveyancer).
Pay Western Australian payroll tax when threshold met
WA: 5.5% rate on Australian wages above the $1M tax-free threshold (FY26), with diminishing deduction up to $7.5M.
highWAcurrentMonthly by 7th of following month; annual reconciliation 21 July.
Payment Service Provider (PSP) licensing reform — implementation pending
Treasury reform of payments licensing to capture digital wallets + Buy Now Pay Later + stored value.
highCWLTHupcomingTBD; transition period likely.
Personal bankruptcy declaration or debt agreement
Individuals with unmanageable personal debt can voluntarily petition for bankruptcy via AFSA.
highCWLTHcurrentVoluntary or upon creditor's petition.
Petroleum Resource Rent Tax (PRRT)
40% PRRT on offshore + onshore (Bass Strait only) petroleum project profits.
highCWLTHcurrentAnnual returns + quarterly instalments.
PHI Prudential Standards (APRA)
Private health insurers must meet capital + governance standards.
highCWLTHcurrentOngoing.
Pre-2025 ban on unsolicited credit limit increase invitations
Credit card limit increase offers cannot be sent without prior written consent.
highCWLTHcurrentContinuous.
Privacy Act Reform — information controllers regime (proposed Tranche 2)
Tranche 2 reforms in scoping — information controllers + processors regime.
highCWLTHupcomingTBC.
Privacy statutory tort (serious invasions of privacy)
From June 2025 — serious invasion of privacy actionable in tort.
highCWLTHcurrent1-year limitation period (extensions possible).
Process super contributions and rollovers via SuperStream
All super contributions and rollovers must use SuperStream-compliant data + payment standards.
highCWLTHcurrentContinuous; rollover within 3 business days.
Provide 10 days personal/carer's leave per NES
All full-time employees accrue 10 days paid personal/carer's leave per year of service.
highCWLTHcurrentOn each request; accrual per pay period.
Provide a current Product Disclosure Statement (s 1013A)
Retail financial product issuers must provide a current PDS before issuing.
highCWLTHcurrentContinuous; current PDS before each issuance.
Provide an APP 5 collection notice at or before collection
APP 5 requires notice of identity, purposes, recipients, consequences of not providing info, and where Privacy Policy lives.
highCWLTHcurrentAt or before collection (or as soon as practicable thereafter).
Provide minimum notice of termination (NES s 117)
NES minimum notice of termination scales from 1 week to 5 weeks based on service + age 45+.
highCWLTHcurrentNotice prior to termination, or payment in lieu.
Psychosocial Hazards Code of Practice (model + jurisdictional)
PCBUs must manage psychosocial risk under WHS Acts + state codes.
highCWLTHcurrentContinuous risk management.
Public Interest Disclosure Act 2013 (federal whistleblower)
Federal public sector whistleblower regime + protections.
highCWLTHcurrentAcknowledgement within 14 days; investigation per timelines.
Publish a Privacy Policy compliant with APP 1
Every APP entity needs a clearly-expressed Privacy Policy covering APP 1.4 requirements.
highCWLTHcurrentBefore collecting personal information. Reviewed regularly.
Publish an annual Modern Slavery Statement
Entities with consolidated revenue ≥$100M must publish an annual Modern Slavery Statement.
highCWLTHcurrentWithin 6 months of end of reporting period.
QLD development assessment (Planning Act 2016)
QLD Planning Act 2016 + Development Assessment Rules govern development.
highQLDcurrentBefore development commences.
Register + categorise industrial chemicals (Industrial Chemicals Act 2019)
Importers + manufacturers of industrial chemicals must register with AICIS + categorise introductions.
highCWLTHcurrentRegistration before introduction; annual reporting.
Register as a fundraiser with Consumer Affairs Victoria
Public fundraising in Victoria requires registration under the Fundraising Act 1998.
highVICcurrentBefore fundraising; annual returns.
Register as a responsible entity / direct interest holder under SOCI
Captured critical-infrastructure assets must be registered with Home Affairs.
highCWLTHcurrentInitial registration on designation; updates on change.
Register for ACT portable long service leave (hospitality / beauty)
ACT extends portable LSL to cafés, restaurants, accommodation, hair and beauty from 1 July 2026.
highACTupcomingRegistration from commencement; quarterly returns and levies.
Register for GST when GST turnover meets the threshold
Register within 21 days when GST turnover reaches $75K (or $150K for NFPs, or any amount for ride-share/taxis).
highCWLTHcurrentWithin 21 days of becoming required to register.
Register for VIC portable LSL (construction)
Construction industry employers in VIC must register with CoINVEST and pay quarterly LSL levies.
highVICcurrentQuarterly returns and levies.
Register R&D activities for the R&D Tax Incentive
Companies must register R&D activities with AusIndustry within 10 months of the end of the income year.
highCWLTHcurrentRegistration within 10 months of end of income year.
Register under Foreign Influence Transparency Scheme (FITS)
Persons undertaking activities on behalf of foreign principals in Australia must register with the AG's Department.
highCWLTHcurrentWithin 14 days of commencement; annual + on-change updates.
Register with AEMO for National Electricity Market participation
Generators + retailers + market participants must register with AEMO and meet NER obligations.
highCWLTHcurrentContinuous.
Registered Company Auditor (RCA) registration + CPD (RG 260)
RCAs must maintain ASIC registration + 120 hours CPD over 3 years.
highCWLTHcurrentContinuous; CPD measured on rolling 3-year basis.
Report greenhouse and energy data under NGER
Corporations meeting NGER thresholds must report Scope 1, Scope 2 emissions and energy data by 31 October.
highCWLTHcurrentAnnual — by 31 October following the reporting year.
Report to NCVER (AVETMISS) — RTOs
RTOs must submit AVETMISS-compliant student + enrolment data to NCVER.
highCWLTHcurrentQuarterly + annual submissions.
Report under Single Touch Payroll Phase 2
Disaggregated payroll reporting to the ATO via STP-enabled software.
highCWLTHcurrentOn or before each payday.
Respond to FOI requests within 30 days (Cwlth agencies + ministers)
FOI Act 1982 — Commonwealth agencies + ministers must respond to access requests within 30 days.
highCWLTHcurrent30 days (extendable in limited circumstances).
Respond to hardship notices within statutory timeframe
Credit providers must consider hardship notices within 21 days under s 72 NCC.
highCWLTHcurrentWithin 21 days of notice.
Right to Disconnect (s 333M FWA)
Employees may refuse out-of-hours contact unless unreasonable from 26 August 2024.
highCWLTHcurrentContinuous; FWC dispute process available.
RSA + RCG mandatory training (liquor + gaming)
Staff serving alcohol or in gaming venues need RSA / RCG certificates.
highCWLTHcurrentBefore starting role; refresh per state.
Scope 3 emissions disclosure (AASB S2 + voluntary)
Scope 3 emissions become mandatory year 2 of ASRS reporting (varies by Group).
highCWLTHupcomingPer ASRS phase-in.
Simplified Debt Restructuring (small business)
Small companies (<$1M liabilities) can use SDR to restructure without full external admin.
highCWLTHcurrentSame-day appointment of Restructuring Practitioner.
Stablecoin payments licensing — Treasury reforms (in scoping)
Treasury reforms scoping payment stablecoin licensing under PSP regime.
highCWLTHupcomingTBC — regulations expected 2025-2026.
State mining royalties
Royalty payable on mining production per state Mining Acts.
highCWLTHcurrentQuarterly + annual returns per state.
State veterinary practice registration + animal welfare compliance
Veterinarians registered by state vet boards; animal welfare regulated by state agriculture departments.
highCWLTHcurrentContinuous; annual renewal; CPD.
Survey + certify Domestic Commercial Vessels (DCV)
AMSA-administered Marine Order 503 requires periodic survey and certification of commercial vessels.
highCWLTHcurrentPeriodic survey cycles per vessel class.
TAFE governance + quality compliance
TAFEs operate as state government entities under joint state + federal VET framework.
highCWLTHcurrentContinuous; state + federal reporting cycles.
Tas payroll tax (≥$1.25M threshold, 4-6.1%)
Tasmania payroll tax tiered.
highTAScurrentMonthly + annual.
Telco data retention — 2 years (Part 5-1A Telecommunications Act)
Carriers + CSPs must retain telco metadata for 2 years.
highCWLTHcurrentContinuous.
Therapeutic Goods Advertising Code
Advertising of therapeutic goods to AU consumers must comply with TGA Advertising Code.
highCWLTHcurrentPer advertisement; pre-publication review recommended.
Thin capitalisation rules (Div 820 ITAA 1997)
Limits debt deductions for thinly-capitalised entities, reformed from 1 July 2023.
highCWLTHcurrentAnnual; documentation contemporaneous.
Underquoting prohibition (NSW Property and Stock Agents Act 2002)
NSW real estate agents must not underquote — Maximum penalty $22,000.
highNSWcurrentContinuous.
Underquoting prohibition (Vic Estate Agents Act 1980)
Vic real estate agents must not underquote a property sale price.
highVICcurrentContinuous + per advertised listing.
Use AgVet chemicals in accordance with the APVMA label + state CUP
Agricultural and veterinary chemicals must be used per the registered label + state Chemical Use Permit conditions.
highCWLTHcurrentContinuous; chemical use records typically 2 years.
Use of personal information for direct marketing (APP 7)
APP 7 restricts use + disclosure of personal info for direct marketing.
highCWLTHcurrentContinuous.
Verify work rights via VEVO before employment
Employers must verify visa work rights via VEVO before hiring non-citizens.
highCWLTHcurrentBefore commencement; periodic re-checks for fixed-term visas.
VIC Environment Reference Standards (air, water, noise)
Vic EPA assesses environmental performance against Environment Reference Standards.
highVICcurrentContinuous.
VIC planning permits (Planning and Environment Act 1987)
Vic planning permits required for most development under Planning Schemes.
highVICcurrentBefore commencing use or development.
Wash outbound marketing lists against the Do Not Call Register
Lists must be washed within 30 days of the call/SMS unless valid consent.
highCWLTHcurrentWash within 30 days of contact.
Wine Equalisation Tax (WET) for producers + wholesalers
WET at 29% on wine wholesale value; rebate scheme up to $350K per producer.
highCWLTHcurrentPer BAS cycle.
Adopt the Voluntary AI Safety Standard (DISR 2024)
10 voluntary guardrails for safe + responsible AI deployment; mandatory regime in development.
mediumCWLTHcurrentVoluntary now; mandatory expected 2026-27 for high-risk uses.
APP 2 — anonymity + pseudonymity for individuals
Where reasonable, individuals must be able to deal with you anonymously or under a pseudonym.
mediumCWLTHcurrentContinuous.
Banking Executive Accountability Regime (BEAR) — pre-FAR
BEAR superseded by FAR for banks 15 March 2024; historical exposure remains.
mediumCWLTHsupersededHistorical compliance reporting.
Beneficial ownership transparency (Tranche 3 — under consultation)
Proposed beneficial ownership register for unlisted companies and trusts — consultation through 2024-2025; commencement TBD.
mediumCWLTHupcomingTBD — likely 2027-2028 commencement.
Charity public fundraising — state authority cycle
Each state requires authorisation for public fundraising appeals.
mediumCWLTHcurrentPer state cycle (often 1-3 years renewal).
Child Support — employer deductions
Employers must comply with Services Australia (Child Support Registrar) deduction notices.
mediumCWLTHcurrentEach pay cycle; remit by 7th of following month.
Claim Fuel Tax Credits (FTC) for eligible business fuel use
Eligible business activities can claim back fuel tax via FTC system.
mediumCWLTHcurrentPer BAS cycle.
Comply with AANA Code of Ethics + community guidelines
Self-regulatory advertising standards enforced by Ad Standards (formerly ASB).
mediumCWLTHcurrentContinuous.
Comply with anti-doping rules + Sport Integrity Australia
National sporting organisations must adopt + enforce anti-doping policies aligned to WADA Code.
mediumCWLTHcurrentContinuous.
Comply with Commonwealth Procurement Rules (CPRs)
All federal procurement governed by CPRs — value-for-money + procurement-connected policies.
mediumCWLTHcurrentContinuous.
Comply with Managed Investment Trust (MIT) tax regime
Eligible MITs benefit from 15% withholding rate on non-resident distributions if elected + compliant.
mediumCWLTHcurrentContinuous; election lodged with first tax return.
Comply with the ePayments Code
Voluntary but industry-standard code covering electronic transaction terms, mistaken internet payments, and unauthorised transactions.
mediumCWLTHcurrentContinuous; compliance reporting per ASIC schedule.
Copyright Act 1968 — record-keeping for orphan works
From January 2023 — diligent search + record-keeping needed for orphan works defence.
mediumCWLTHcurrentContinuous record-keeping; defence-time documentation.
Court-ordered mediation + ADR before trial (state + federal)
Courts may order parties to attempt ADR before trial.
mediumCWLTHcurrentPer court order.
Customer Service Guarantee (CSG)
Standard telephone service providers face CSG financial penalties for missed connection + repair timeframes.
mediumCWLTHcurrentPer CSG standard timeframes.
Data Availability and Transparency Act 2022
Commonwealth data sharing regime — accredited users + entities.
mediumCWLTHcurrentPer data sharing agreement; periodic accreditation review.
e-Invoicing PEPPOL network (Cwlth gov mandated)
Commonwealth agencies must accept Peppol e-invoices; private sector encouraged.
mediumCWLTHcurrentContinuous.
Electric Cars FBT Exemption (Cwlth)
Eligible zero/low-emission cars FBT-exempt under car limits (until 2025 for PHEVs).
mediumCWLTHcurrentAnnual FBT return + STP RFBA.
Energy Bill Relief Fund + state cost-of-living payments compliance
Retailers + suppliers administering federal/state energy bill relief must apply correctly + report.
mediumCWLTHcurrentPer scheme rules.
Enforce + manage post-employment restraints — current state
Restraint of trade common law + 2024 reforms restricting non-competes under $183K salary.
mediumCWLTHcurrentAt contract design + termination.
File patent applications with IP Australia
Patents protect inventions for up to 20 years (standard) or 8 years (innovation patents — being phased out).
mediumCWLTHcurrentVoluntary but commercially essential; first-to-file priority.
FIRB residential real estate — temporary residents
Temporary residents may purchase 1 established dwelling for own residence + new dwellings without limit.
mediumCWLTHcurrentPre-acquisition approval; sale of established dwelling on departure.
GEMS (Greenhouse + Energy Minimum Standards)
Regulated products must meet energy efficiency MEPS + display label.
mediumCWLTHcurrentPre-supply registration + ongoing compliance.
Instant Asset Write-Off (annually re-set threshold)
SBE asset write-off threshold reset annually; $20,000 for FY25-26.
mediumCWLTHcurrentTax return claim.
Loyalty programs must comply with ACL transparency + UCT
Loyalty program T&Cs governed by ACL — UCT regime + misleading conduct.
mediumCWLTHcurrentContinuous.
Maintain Basic Religious Charity status (ACNC) — limited carve-outs
Basic religious charities have limited ACNC governance carve-outs but still register.
mediumCWLTHcurrentAnnual AIS; ongoing status self-assessment.
Mandatory AI guardrails for high-risk AI (in development)
Australian Mandatory Guardrails for High Risk AI Settings — Treasury consultation in 2024/2025.
mediumCWLTHupcomingTBD; expected 2026-2027.
NSW Modern Slavery Act reporting (≥$50M)
NSW entities with ≥$50M revenue may need to comply with NSW MSA (Anti-Slavery Commissioner oversight).
mediumNSWcurrentAnnual report cycle.
Patents Act 1990 — standard + innovation patents
IP Australia administers standard + innovation patents (innovation patent system closing).
mediumCWLTHcurrentFiling + examination + grant + renewal.
Pay Luxury Car Tax (LCT) on vehicles above threshold
LCT at 33% on the GST-inclusive value of luxury cars above LCT threshold.
mediumCWLTHcurrentPer BAS.
Political donation disclosure thresholds (federal + state)
Federal disclosure threshold $16,300+ (2024-25). State thresholds + caps vary.
mediumCWLTHcurrentAnnual returns + 7-day disclosures during election periods.
Provide WGEA employer statement on the gender pay gap
Employers can publish an employer statement alongside WGEA's published pay gap figures.
mediumCWLTHcurrentAnnual — alongside or shortly after WGEA publication.
Register designs with IP Australia
Registered designs protect product visual appearance for up to 10 years.
mediumCWLTHcurrentVoluntary but commercially essential.
Register on the Federal Lobbyists Register
Third-party lobbyists contacting Commonwealth officials must register + observe the Lobbying Code.
mediumCWLTHcurrentBefore contact; quarterly update.
Register trademarks with IP Australia
Without registration, brand protection relies on common-law passing-off — costly to enforce.
mediumCWLTHcurrentVoluntary but commercially essential.
Strata Schemes Management Act 2015 (NSW)
Strata schemes must comply with budget, AGM, sinking fund + management requirements.
mediumNSWcurrentContinuous; annual AGM cycle; 10-year capital works plan.
Superannuation flagging on separation
On separation — super interest splittable under Pt VIIIB Family Law Act.
mediumCWLTHcurrentNotification + implementation per court order.
Track eligibility for the electric car FBT exemption
Eligible electric vehicles under the LCT threshold provided to employees are FBT-exempt.
mediumCWLTHcurrentAnnual FBT return.
Trade Marks Act 1995 — registration + renewal
IP Australia administers trade mark registration; 10-year terms + renewals + use requirements.
mediumCWLTHcurrentApplication processing 7+ months. Renewal every 10 years.
Two-strikes rule on listed-company remuneration report (s 250R)
If a remuneration report attracts 25%+ no votes twice running, a spill resolution must be considered.
mediumCWLTHcurrentEach AGM; spill resolution mandatory after second strike.
Uniform Defamation Act — concerns notice + serious harm threshold
Pre-action concerns notice + serious harm threshold for defamation actions.
mediumCWLTHcurrentConcerns notice 28-day response; proceedings within 1 year (extendable).
Designs Act 2003 — design registration
IP Australia administers registered designs — visual appearance of products.
lowCWLTHcurrentFiling + examination + renewal cycle.