Administered by: Australian Business Registry Services

You need a director identification number (director ID) if you're a director of a company, registered Australian body, registered foreign company or Aboriginal and Torres Strait Islander corporation. All directors will need to apply for their own director ID and will keep it forever.

You will need to apply for your director ID before your appointment.

Read more about Application for a Director Identification Number

Administered by: Department of Education / Child Care
You selected: Providing child care services (home-based, casual, mobile, centre-based or after-school)

You will need this approval if you intend for the families using your service to be able to claim the CCS payment. CCS is a payment made to families to assist with the costs of child care. Families are able to receive CCS where the care has been provided by a provider and service approved by the Australian Government under the family assistance law.

Types of child care services that are eligible for this approval are:

• centre-based day care
• outside school hours care
• family day care
• in-home care

Services granted CCS approval report attendances online using the Child Care Subsidy System and payments are made by the Australian Government to the provider who must pass the amounts on to families.

Read more about Approval of Child Care Providers to Administer the Child Care Subsidy (CCS) Payment to Families

Administered by: Main Roads Western Australia
You selected: Placing or maintaining a sign on private or public land (including roads and footpaths)

You will need this approval if you intend to erect, construct or exhibit a hoarding or other commercial advertising structure, including a sign, on or in the vicinity of a highway, main road or part of a road that is not a:

• for sale or for lease sign that is no greater than 1 square metre in area
• sign affixed to a building on premises indicating the name, or the name and the business of the occupier of the premises that does not exceed 0.4 square metres in area
• sign that is erected on a place between the boundary of a road and the building line of premises that indicates the name, or the name and the business of the occupier of the premises that does not exceed 0.2 square metres in area
• sign inside a building on your premises (unless the sign is internally or externally lit by artificial light and is primarily directed at persons travelling in vehicles).

Read more about Approval to Erect, Construct or Exhibit a Commercial Advertising Sign on or in the Vicinity of a Road or Highway

Administered by: Australian Taxation Office / Australian Business Register

You may require an Australian Business Number (ABN) if you are operating a business, organisation or enterprise in Australia. An ABN is a single identifier for all business dealings with the Australian Taxation Office and other government departments and agencies.

Applying for an ABN is not compulsory. However, once you have registered your entity for an ABN you will be able to:

• register for GST and a business name
• be endorsed as a deductible gift recipient or an income tax-exempt charity
• get an Australian domain name.

Read more about Australian Business Number Registration

Administered by: Australian Federal Police
You selected: Employing staff or contractors

You may need this certificate for employment, occupation-related licensing, registration, voluntary work, immigration or other related purposes. It provides a summary of your offender history in Australia.

You must use this Australian Federal Police (AFP) certificate if your request is for Commonwealth or Australian Capital Territory reasons.

You might need a national police check for things such as:

• recruitment and job applications
• volunteer and not-for-profit positions
• working with children or vulnerable groups
• licensing or registration scheme applications
• work-related checks due to legislation or regulations
• Australian citizenship and permanent residence applications
• visa applications for some countries
• working overseas.

Other States and Territories conduct their own police checks within their own jurisdictions.

Read more about Australian Federal Police Certificate

Administered by: Australian Securities and Investments Commission / Registry

You must register a business name if you run a business in Australia and are not trading under your own name.  

A business name is the name your business operates under. You must choose and register a business name unless you are:

• operating as an individual sole trader under your first name and surname
• operating in a partnership under all partners' personal names
• a registered Australian company and your operating name is the same as the company's name.

Read more about Business Name Registration

Administered by: Department of Communities / Education and Care Regulatory Unit
You selected: Providing child care services (home-based, casual, mobile, centre-based or after-school)

You will need this licence to run a child care service that is not covered by the National Quality Framework. Child care services outside the National Quality Framework include:

• occasional (casual) care services
• mobile services.

Read more about Child Care Service Licence

Administered by: Australian Taxation Office

You will need to register for Goods and Services Tax (GST) if you run a business or other enterprise and have a GST turnover of $75,000 or more ($150,000 or more for non-profit organisations), or you provide taxi travel (including ride-sourcing).

GST is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia. Generally, businesses and other organisations registered for GST will:

• include GST in the price they charge for their goods and services
• claim credits for the GST included in the price of goods and services they buy for their business.

Not every business or enterprise needs to be registered for GST, but penalties may apply if you fail to register when required to do so. Once you are required to register for GST, you need to do so within 21 days. Please refer to the attached 'When You Need to Register'.

Read more about Goods and Services Tax (GST) Registration

Administered by: Department of Local Government, Industry Regulation and Safety / Consumer Protection
You selected: Setting up a new business structure

Incorporation allows associations to establish a corporate identity and provides legal status in return for accepting certain legal responsibilities. An incorporated association has the benefits of limited liability, can enter into contracts, and can sue and be sued.

When you incorporate your association, it becomes a legally separate entity with the same powers as an individual. An incorporated association can own land, sign a lease and appear in court.

An incorporated association and its members are legally separate. Under normal circumstances, it provides protection to the management committee from personal liability for the actions of the incorporated association, provided they are carried out in good faith and due diligence.

Read more about Incorporation of an Association

Administered by: WA Police
You selected: Employing staff or contractors

You may need this certificate as part of the employment or screening process for employers or licensing bodies. A National Police Certificate (NPC) lists an individual's criminal and traffic court outcomes, and pending charges that can be legally disclosed at the time of application. Certain convictions will not be disclosed on a NPC in accordance with the legislation and policies of various police jurisdictions.

You should check with your employer or licensing body to confirm that a NPC is appropriate, as some employers and licensing bodies use alternative screening processes. If you are applying for child-related employment or volunteering, you must apply for a Working with Children Check.

You cannot apply for this certificate in Western Australia if you currently reside overseas or interstate:

• overseas applicants must apply to the Australian Federal Police
• interstate applicants must apply to their respective police jurisdiction.

Read more about National Police Certificate

Administered by: Department of Communities / Education and Care Regulatory Unit
You selected: Providing child care services (home-based, casual, mobile, centre-based or after-school)

You will need to notify the Agency if you nominate a supervisor for any service providing or intending to provide education and care on a regular basis to children under 13 years of age.

In order to nominate a supervisor you must be an approved provider, or a person with management or control of, an education and care service.

All nominated supervisors must give their written consent to the nomination, which is included in the notification and is also to be kept as part of the service staff records.

Read more about Notification of a Nominated Supervisor

Administered by: Department of Communities / Education and Care Regulatory Unit
You selected: Providing child care services (home-based, casual, mobile, centre-based or after-school)

You will need this approval to provide a family day care or centre-based service for children under 13 years of age.

Family day care is an approved form of child care provided in an educator's home.

A centre-based service is an education and care service delivered at a centre and can include:

• most long day care
• preschool
• outside school hours care services.

Your provider approval will enable you to apply for one or more service approvals. A service approval authorises you (an approved provider) to operate an education and care service.

This approval is nationally recognised, which means that you will not need to apply for a provider approval in each jurisdiction in which you intend to operate an education and care service.

Read more about Provider Approval

Administered by: Australian Securities and Investments Commission / Investors and Financial Consumers
You selected: Setting up a new business structure

If you choose a company as your business structure, it must be registered on the Australian company register, managed by the Australian Securities and Investments Commission (ASIC).

Read more about Register a Company

Administered by: Australian Securities and Investments Commission / Investors and Financial Consumers
You selected: Setting up a new business structure

You must register if your entity is a 'foreign company' that intends to carry on business in Australia.  A 'foreign company' is a company registered outside Australia.

Read more about Registration as a Foreign Company

Administered by: Australian Taxation Office
You selected: Employing staff or contractors

You will need this registration if you need to withhold tax from payments made to your workers and businesses.

The most common payments you withhold amounts from are those to:

• your employees
• your directors
• businesses that don't quote their Australian Business Number (ABN) to you
• independent contractors who have a voluntary agreement with you.

You must register for PAYG withholding before you are first required to make a payment that is subject to withholding.

Read more about Registration as a PAYG Withholder

Administered by: Australian Taxation Office
You selected: Providing your employees with benefits or items beyond their normal wages (fringe benefits)

You are required to pay Fringe Benefits Tax (FBT) if you provide any benefit to an employee or an employees' associate (e.g. a family member, etc).

Benefits include any rights, privileges or services you supply to an employee in relation to their employment. For instance, you are required to pay FBT if you:

• allow an employee to use a work car for private purposes
• give an employee a cheap loan
• reimburse an expense incurred by your employee (e.g. school fees)
• provide entertainment by way of food, drink or recreation.

FBT is separate from income tax and is based on the taxable value of any benefits you provide. You can process your FBT via your monthly or quarterly Business Activity Statement (BAS).

Please note that you are required to pay FBT whether:

• these benefits are provided by you, an associate of yours or a third party under an arrangement with you
• an employee is a current, future or former employee.

Some employers, including charities, may need to work out the status of their workers. Many will be volunteers, however, some will be contractors and employees. Generally, benefits provided to volunteers and contractors do not attract FBT.

You can register for FBT online, by phone, though your registered tax agent or by lodging your annual FTB return.

Read more about Registration for Fringe Benefits Tax (FBT)

Administered by: Department of Treasury and Finance / Office of State Revenue

Payroll tax is payable when an employer’s (or group of employers’) total Australian taxable wages exceed the threshold amount of $1 million per year (or exceed $83,333 during any one month).

Australian taxable wages are the total taxable wages paid or payable by an employer or group of employers across all Australian jurisdictions in an assessment year. Wages are paid or payable to or in relation to an employee, whether in cash or in kind and may be:

• wages
• remuneration
• salary
• commission
• bonuses
• allowances.

Read more about Registration for Payroll Tax

Administered by: Department of Local Government, Industry Regulation and Safety / Consumer Protection
You selected: Setting up a new business structure

You will need this registration if you intend to form a co-operative. A co-operative is an organisation owned and controlled by its members that operates primarily for economic, social or cultural benefit of its members. A co-operative legally registered in one jurisdiction is able to operate on a national basis without the need for further registration or reporting requirements in each state.

A co-operative can be either a:

• distributing co-operative
• non-distributing co-operative.

A distributing co-operative can give a return or distribute surplus to the members of the co-operative as bonus shares, dividends or rebates. A non-distributing co-operative cannot give a return or distribute surplus to its members as they are not-for-profit organisations.

Read more about Registration of a Co-operative

Administered by: Department of Local Government, Industry Regulation and Safety / Consumer Protection
You selected: Setting up a new business structure

You will need to be registered to operate as a limited partnership or an incorporated limited partnership. A partnership is an entity comprised of 2 or more people that jointly carries on business for profit.

A limited partnership allows you to form a partnership with 1 or more general partners (with unlimited liability) and limited partners, whose liability is limited to the amount they have agreed to contribute to the partnership. Limited partners are passive investors and cannot be involved in the management of the business.

An incorporated limited partnership is a special corporate form of partnership primarily established for people engaged in high-risk venture capital projects. It is an organisation that is a legally separate entity from its partners, and must have at least 1 general partner, and 1 or more limited partners. You should seek expert legal advice before establishing an incorporated limited partnership.

Read more about Registration of a Limited Partnership or an Incorporated Limited Partnership

Administered by: Department of Communities / Education and Care Regulatory Unit
You selected: Providing child care services (home-based, casual, mobile, centre-based or after-school)

You will need this approval to operate a family day care or centre-based service for children under 13 years of age. A service approval authorises you to operate an education and care service.

Family day care is an approved form of child care provided in an educator's home.

A centre-based service is an education and care service delivered at a centre and can include:

• most long day care
• preschool
• outside school hours care services.

Before you apply for this approval, you must have applied for or have been granted a provider approval. A provider approval enables you to apply for a service approval. Provider approvals are nationally recognised, which means that you do not need to have a separate provider approval if you intend to operate an education and care service in another jurisdiction.

You will need a separate service approval for each education and care service you plan to operate. If you plan to operate more than one service, you will need to apply separately for each service approval.

Read more about Service Approval

Administered by: City of Fremantle
You selected: Placing or maintaining a sign on private or public land (including roads and footpaths)

You will need this licence if you intend to erect or maintain a sign on a street, public place or on private land. Types of signs can include but are not limited to:

• for sale or lease signs
• display home signs
• horizontal signs
• illuminated signs
• pylon or town sign
• rural producer's sign
• portable signs
• political signs
• sign panels.

You may need to also obtain planning approval to erect or maintain a sign.

Read more about Sign Licence - City of Fremantle

Administered by: Australian Taxation Office
You selected: Applying for a new tax file number

A tax file number (TFN) is a unique number issued by the Australian Taxation Office (ATO) to individuals and organisations.  All businesses need a TFN, but other tax registrations depend on the type of business you're running. 

The type of TFN your business will need will depend on your business structure: 

• If you're going to operate as a sole trader, your individual TFN is used for both your business and personal dealings. If you don't have an individual TFN, you will need to apply for one.
• If you're going to operate your business through a partnership, company, trust or another type of business structure, it will need a separate TFN.

Most businesses can apply for a TFN when they apply for an Australian Business Number (ABN).

Read more about Tax File Number

Administered by: Department of Communities / Working with Children Screening Unit

You will need a Working with Children (WWC) Check to engage in paid or unpaid child-related work in Western Australia and the Christmas and Cocos (Keeling) Islands. The WWC Check assesses the criminal records and other relevant information about people who engage in child-related work to see if there is an unacceptable risk of harm to children.

You are considered to be in child-related work if the usual duties of the work involve or are likely to involve contact with a child in connection with one of the categories below and no exemptions apply:

1. Child care service
2. Community kindergarten
3. Educational institution for children
4. Coaching or private tuition service
5. Arrangement for the accommodation or care of children
6. Placement arrangement or secure care arrangement
7. Performance by an officer (of the Department of Communities)
8. Detention centre
9. Community child health service
10. Counselling or other support service
11. Religious organisation
12. Club, association or movement with significant membership or involvement of children
13. Ward of a public or private hospital where children are ordinarily patients
14. Baby sitting or child minding service
15. Overnight camp
16. Transport service specifically for children
17. School crossing service
18. Children's entertainment or party service.

You can find more information regarding these categories on the WWC website.

Read more about Working with Children Check

Administered by: Department of Health
You selected: Selling, producing, manufacturing, storing or handling food and related products

You must comply with this code if you intend to conduct a food business or prepare or import food intended for sale. This code provides:

• general standards for the production of food
• specific minimum standards for the production of various types of food
• standards for genetically modified foods
• labelling and information requirements.

Compliance with this code is necessary to ensure that all food products are safe and are labelled correctly.

Read more about Australia New Zealand Food Standards Code

Administered by: Australian Securities and Investments Commission / Registry

You will need to comply with these accounting standards if you are a company that must prepare financial reports under company law.

An accounting standard is a technical pronouncement that sets out the required accounting for particular types of transactions and events. The accounting requirements affect the preparation and presentation of an entity's financial statements.

General purpose financial statements that comply with accounting standards should present fairly a company's:

• financial position
• financial performance
• cash flows.

Read more about Australian Accounting Standards

Administered by: Attorney-General's Department / Office of the Australian Information Commissioner

You must comply with the Australian Privacy Principles (APPs) if you intend to collect and use the personal information of individuals in a business capacity. Subject to some exceptions, the APPs apply to:

• organisations and entities with an annual turnover of more than $3 million
• certain small businesses (annual turnover less that $3 million), including private sector health service providers.

The APPs are designed to give an organisation or entity flexibility to tailor their personal information handling practices to their business and the needs of individuals. The APPs provide for standards, rights and obligations around:

• the open and transparent management of personal information, including having a privacy policy
• an individual having the option of transacting anonymously or using a pseudonym where practicable
• the collection of solicited personal information and receipt of unsolicited personal information, including giving notice about collection
• how personal information can be used and disclosed, including overseas disclosure
• maintaining the quality of personal information, including accuracy, relevance and completeness
• keeping personal information secure
• the right of individuals to access and correct their personal information.

Read more about Australian Privacy Principles

Administered by: Department of Local Government, Industry Regulation and Safety / WorkSafe
You selected: Providing a safe working environment for your staff (helps you comply with OHS requirements)

You will need to comply with this code if you intend to provide first aid facilities and services.

This code provides practical guidance for businesses to meet first aid obligations, and includes requirements concerning:

• the provision of first aid facilities and services
• reporting and recording of occupational injuries
• training of employees to work without exposure to hazards.

Read more about Code of Practice - First Aid in the Workplace

Administered by: Department of Local Government, Industry Regulation and Safety / WorkSafe
You selected: Providing a safe working environment for your staff (helps you comply with OHS requirements)

You will need to comply with this code if you intend to undertake manual tasks.

The code of practice provides:

• general guidance for employers and workers on the identification, assessment and control of safety and health hazards and risk associated with manual tasks and tools that expose workers to vibration.
• information on key legislative requirements relating to hazardous manual tasks.

Read more about Code of Practice - Hazardous Manual Tasks

Administered by: Department of Local Government, Industry Regulation and Safety / WorkSafe
You selected: Providing a safe working environment for your staff (helps you comply with OHS requirements)

You will need to comply with this code if you have a duty to manage work health and safety. Duty holders who have a role in managing work health and safety risks include:

• persons conducting a business or undertaking (PCBUs)
• designers, manufacturers, importers, suppliers and installers of plant, substances or structures
• WHS service providers
• officers.

The code provides relevant guidance on how to manage work health and safety risks.

Read more about Code of Practice - How to Manage Work Health and Safety Risks

Administered by: Department of Local Government, Industry Regulation and Safety / WorkSafe
You selected: Providing a safe working environment for your staff (helps you comply with OHS requirements)

You must comply with this code if you intend to carry out asbestos related work.

The code provides practical guidance on how to manage risks associated with asbestos, asbestos containing material (ACM) and asbestos-contaminated dust or debris (ACD) at the workplace and thereby minimise the incidence of asbestos-related diseases such as mesothelioma, asbestosis and lung cancer.

Read more about Code of Practice - How to Manage and Control Asbestos in the Workplace

Administered by: Department of Local Government, Industry Regulation and Safety / WorkSafe
You selected: Providing a safe working environment for your staff (helps you comply with OHS requirements)

You will need to comply with this code if you are responsible for managing risks of plant in the workplace. Plant includes machinery, equipment, appliances, containers, implements and tools and any components or anything fitted or connected to those things. Plant can also include items as such as lifts, cranes, computers, machinery, conveyors, forklifts, vehicles, power tools, quad bikes, mobile plant and amusement devices.

The code provides practical guidance on how to manage health and safety risks associated with managing risks of plant in the workplace.

Read more about Code of Practice - Managing Risks of Plant in the Workplace

Administered by: Department of Local Government, Industry Regulation and Safety / WorkSafe
You selected: Providing a safe working environment for your staff (helps you comply with OHS requirements)

You will need to comply with this code if you intend to prevent falls from heights at a workplace. Falls are a major cause of death and serious injury in Australian workplaces. Fall hazards are found in many workplaces where work is carried out at height, but can also occur at ground level around trenches or service pits.

Read more about Code of Practice - Managing the Risk of Falls at Workplaces

Administered by: Department of Local Government, Industry Regulation and Safety / WorkSafe
You selected: Providing a safe working environment for your staff (helps you comply with OHS requirements)

You will need to comply with this standard if you intend to provide workplace amenities.

This code provides practical guidance for businesses to meet obligations about amenities required for the welfare of workers. Amenities include:

• toilets
• workspace
• lighting
• dining facilities
• air quality
• temperature
• drinking water.

Read more about Code of Practice - Managing the work environment and facilities

Administered by: Department of Local Government, Industry Regulation and Safety / WorkSafe
You selected: Providing a safe working environment for your staff (helps you comply with OHS requirements)

You will need to comply with this standard if you intend to provide personal protective clothing and equipment at a workplace.

This code provides general advice about using personal protective equipment to minimise exposure to risks associated with workplace hazards. It provides guidance on selecting, using, storing and maintaining such equipment.

Read more about Code of Practice - Personal Protective Clothing and Equipment

Administered by: Department of Local Government, Industry Regulation and Safety / WorkSafe
You selected: Providing a safe working environment for your staff (helps you comply with OHS requirements)

You will need to comply with this code if you intend to prevent and control Legionnaire's disease at a workplace.

This code provides:

• general guidance for employees, workers, designers, manufacturers and suppliers for the identification and control of hazards and risks about Legionnaires' disease
• information about key legislative requirements that relate to Legionnaires' disease.

Read more about Code of Practice - Prevention and Control of Legionnaires' Disease

Administered by: Department of Local Government, Industry Regulation and Safety / WorkSafe
You selected: Providing a safe working environment for your staff (helps you comply with OHS requirements)

You will need to comply with this code if you are a person who has a duty to prevent, as far as practicable, hazards at workplaces. This includes employers, employees, self-employed people, safety and health representatives and safety and health committees.

The code focuses on the general principles applying to the prevention and management of violence, aggression and bullying in the workplace. The intent of this code is to provide practical guidance for workplaces where people may be exposed to various forms of workplace violence and aggression including physical assault, verbal abuse, threats, intimidation, harassment and bullying.

Read more about Code of Practice - Violence and Aggression at Work

Administered by: Department of Local Government, Industry Regulation and Safety / WorkSafe
You selected: Providing a safe working environment for your staff (helps you comply with OHS requirements)

This code provides guidance for employers and workers on the management of safety and health hazards and risks commonly associated with working hours arrangements. Following this standard will assist you to achieve compliance with the health and safety duties and minimum standards required under work health and safety (WHS) legislation.

 

Read more about Code of Practice - Working Hours

Administered by: Department of Local Government, Industry Regulation and Safety / WorkSafe
You selected: Providing a safe working environment for your staff (helps you comply with OHS requirements)

You may need to comply with this code if you are a person who has a duty to prevent, as far as practicable, hazards at workplaces. This includes employers, employees, self-employed people, safety and health representatives and safety and health committees.

This code focuses on the general principles applied to the prevention and management of inappropriate or unreasonable behaviour in the workplace. The intent of the code is to provide practical guidance for workplaces where people may be exposed to various forms of inappropriate or unreasonable workplace behaviour including bullying, harassment, violence and aggression, discrimination and misconduct.

Read more about Code of Practice - Workplace Behavior

Administered by: Fair Work Ombudsman
You selected: Employing staff or contractors

You will be required to comply with these National Employment Standards (NES) if you are an employer. The NES are ten minimum standards of employment entitlements for employees covered by the national workplace relations system.

The ten standards relate to:

• maximum weekly hours of work
• requests for flexible working arrangements
• parental leave and related entitlements
• annual leave
• personal / carers leave, compassionate leave, and family and domestic violence leave
• community service leave
• long service leave
• public holidays
• notice of termination and redundancy pay
• provision of a Fair Work Information Statement.

Read more about National Employment Standards

Administered by: Department of Communities / Education and Care Regulatory Unit

You will need to comply with the National Quality Standard (NQS) to provide child care services. The NQS applies to family day care services and centre-based services.

The standard provides national benchmarks for the quality of education and care services. Your education and care service will be assessed against the standard.

An existing service approval may be suspended or terminated if the service is assessed as failing to meet the standard.

Read more about National Quality Standard for Child Care and Education Services

Administered by: Attorney-General's Department / Office of the Australian Information Commissioner
You selected: Employing staff or contractors

You must comply with this rule if you intend to collect an individual's tax file number (TFN) information. This rule regulates the collection, storage, use, disclosure, security and disposal of TFN information with the goal of ensuring the privacy of the TFN information.

Read more about Privacy (Tax File Number) Rule

Administered by: Department of Local Government, Industry Regulation and Safety / WorkSafe
You selected: Providing a safe working environment for your staff (helps you comply with OHS requirements)

You may need to comply with this code if you are a person conducting a business or undertaking (PCBU) who has a primary duty of care to provide and maintain a work environment without risks to health and safety.

This code focuses on the general principles applied to the prevention and management of psychosocial hazards in the workplace. The intent of this code is to provide practical guidance for workplaces where workers may be exposed to psychological and social hazards such as inappropriate behaviours, violence and aggression, and fatigue, stress and trauma, which can be harmful to their health.

Read more about Psychosocial Hazards in the Workplace

Administered by: Fair Work Commission
You selected: Employing staff or contractors

You will need to comply with this code if you operate a small business. A small business is defined as any business with fewer than 15 employees - this refers to the number of individuals, not the full-time equivalent number.

This code provides protection against unfair dismissal claims, where an employer follows the code. A dismissal will be fair if the employer follows the code and can provide evidence of this.

Read more about Small Business Fair Dismissal Code

Administered by: Workplace Gender Equality Agency
You selected: Employing staff or contractors

You must comply with the reporting requirement of the Workplace Gender Equality Act 2012 if you operate a business where you employ, in total across your corporate structure, 100 or more employees. The standards are compliance requirements for businesses to better support gender equality and diversity within the workplace.

In order to meet the minimum standards a relevant employer must have a formal policy or strategy in place that specifically supports gender equality in relation to one, or more, of the following:

• gender composition of the workforce
• equal remuneration between women and men
• availability and utility of employment terms, conditions and practices relating to flexible working arrangements for employees
• sex-based harassment and discrimination.

The minimum standards also require businesses to provide information relating to workplace gender equality issues to the Agency in the workplace gender equality report.

Despite the repeal of the Workplace Gender Equality (Minimum Standards) Instrument 2014 by this instrument, the 2014 instrument, as in force immediately before that repeal, continues to apply in relation to a reporting period that commenced before the repeal of the 2014 instrument.

Read more about Workplace Gender Equality Minimum Standards

Administered by: Australian Competition and Consumer Commission

If you operate a business that sells, leases or hires goods or services to consumers, you will need to comply with the Australian Consumer Law (ACL). The ACL can apply regardless of the size of your business and can apply in all business structures (sole trader and others).

It is important that you are aware of your rights and obligations under the ACL.

The ACL provides a set of guarantees for consumers, including:

• the supplier has the right to sell the goods
• the goods match their description
• the goods are of acceptable quality
• the goods are fit for any purpose that the consumer makes known to the supplier
• repairs and spare parts for the goods are reasonably available
• the services are carried out with reasonable care and skill
• the services are completed within a reasonable time, where there is no agreed date.

The ACL aims to prevent:

• misleading and deceptive conduct
• unconscionable conduct
• unfair contract terms
• unfair practices - e.g. wrongly accepting payments for goods or services not supplied.

Read more about Australian Consumer Law (ACL)

Administered by: Australian Taxation Office
You selected: Employing staff or contractors

If you are an employer you have an obligation to pay superannuation contributions on behalf of all your eligible employees, in addition to their wages and salaries. This compulsory superannuation guarantee requires you to:

• pay superannuation for of all your employees
• contribute to their preferred super funds if available
• pay the contributions by the quarterly cut off dates: 28 October, 28 January, 28 April and 28 July.

The minimum superannuation you must pay for each eligible employee is 12% of their ordinary time earnings.

Read more about Employer Requirements - Superannuation Guarantee

Administered by: Fair Work Ombudsman
You selected: Employing staff or contractors

Employers must give every new employee one or more information statements when they start work.

All new employees must receive the Fair Work Information Statement, regardless of their employment type.

If the employee is:

• a casual, they must also receive the Casual Employment Information Statement
• employed for a fixed term, they must also receive the Fixed Term Contract Information Statement.

The Casual Employment Information Statement must also be provided at set times throughout an employee's employment.

Read more about Fair Work Information Statements

Administered by: Department of Treasury and Finance / Office of State Revenue
You selected: Owning land for commercial purposes

You may need to pay land tax if you own land with an aggregate taxable value in excess of $300 000.

Aggregate taxable value is the total value of all taxable land that you own. For example, if you own two taxable properties with taxable values of $200 000 and $300 000 respectively, the aggregate taxable value of your land is $500 000.

You may also need to pay metropolitan region improvement tax (MRIT) if you are liable to pay land tax and own property in the metropolitan region with an aggregate taxable value greater than $300 000.

You are regarded as the land owner if you:

• hold the freehold title
• hold the land in trust
• lease land from the Crown or local government.

Read more about Land Tax

Administered by: Department of Local Government, Industry Regulation and Safety / WorkSafe
You selected: Providing a safe working environment for your staff (helps you comply with OHS requirements)

You will need to comply with work health and safety requirements if you operate a business or workplace. Persons conducting a business or enterprise are under a duty to provide for the protection of the health, safety and welfare of workers and others within a workplace.

WorkSafe WA provides WA businesses with free work health and safety advisory services.

Read more about Work Health and Safety

Administered by: WorkCover Western Australia
You selected: Employing staff or contractors

You must obtain workers' compensation insurance if you employ any workers in your business.

A worker is any person to whose service an industrial award or industrial agreement applies, and any person you have engaged to work for the purposes of your trade or business. This includes:

• full-time workers on a wage or salary
• part-time, casual and seasonal workers
• workers on commission
• piece workers
• working directors
• contractors and sub-contractors (in some circumstances)
• family members (in some circumstances).

You must obtain workers' compensation insurance from an approved external provider. However, in some circumstances it is possible to be a self-insurer.

Read more about Workers' Compensation Insurance