Under occupational health and safety (OH&S) and new work health and safety (WHS) legislation you are obliged to provide:
safe premises
safe machinery and materials
safe systems of work
information, instruction, training and supervision
a suitable working environment and facilities.
Complying with these duties can prevent you from being prosecuted and fined, and help you to retain skilled staff.
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Workplace health and safety authorities in each state and territory and Safe Work Australia have responsibilities for enforcing the OH&S legislation. They provide education, training and advice on health and safety at work. You can get information about your OH&S obligations and other valuable OH&S resources both in hard copy and online from their websites.
Please note that legal obligations of employers vary according to circumstances. You may wish to seek independent legal advice on what is applicable to your situation.
Over the years there have been many attempts by taxpayers to try and have employment income treated as business income so it can be split with spouses and children.