Doing business in Queensland in 2025 comes with several changes business owners and operators need to be aware of including new laws around wage theft and sexual harassment prevention, climate reporting requirements and access to exciting, new free trade opportunities.
While this isn’t an exhaustive list of the changes coming this year, it’s a good place to start for businesses looking to position themselves for success in 2025.
Changes for business in 2025: Human resources and industrial relations laws
Wage theft laws
As of 1 January 2025, intentionally underpaying an employee’s wages or entitlements can be prosecuted as a criminal offence Australia-wide. Under new federal legislation, employers found guilty of wage theft – intentional wage underpayment or withholding – can face significant criminal penalties including fines or imprisonment. Read more about the new wage theft laws that apply to businesses Australia-wide here.
Work Health and Safety Amendment
Through the Work Health and Safety (Sexual Harassment) Amendment Regulation 2024, which came into effect on 1 September 2024, employers now have an explicit responsibility to ensure workplace hazards that can cause psychological and physical harm associated with sexual harassment and sex or gender-based harassment are proactively eliminated or minimised. By March 2025, businesses must also have a written sexual harassment prevention plan in place which states the risks, control measures and consultation processes. Learn more about managing the risk of workplace psychosocial hazards including sexual or gender-based harassment here.
Fair Work Act
Starting from 1 January 2025, key changes to workplace laws mean some awards will have new definitions, minimum pay rates for entry-level classifications and time limits on introductory classifications. Additional awards, including Horticulture and Pastoral Awards, have changes which come into effect on 1 April 2025. Read more about these changes on the Fair Work Ombudsman’s website and use their Pay and Conditions Tool to calculate pay rates.
Anti-Discrimination Act
From 1 July 2025, significant changes to Queensland’s Anti-Discrimination Act mean businesses, organisations and government agencies will have a legal requirement to prevent discrimination, not only respond to problems after they occur. This is known as ‘positive duty’ and is designed to ensure more Queenslanders are protected from discrimination. Further information on changes to the Act can be found on the Queensland Human Rights Commission website.
If you need additional support to navigate workplace regulations, HR and people management, contact our workplace advisory team.
Mandatory climate reporting requirements: Impacts for large and small businesses
Many large Australian businesses and financial institutions will need to prepare annual sustainability reports containing mandatory climate-related financial disclosures from 1 January 2025.
Most Australian small businesses will not fall within the Group 1, 2 and 3 reporting criteria, meaning direct reporting may not be required in the immediate future. However, many small businesses form part of the supply chains of larger businesses that will have reporting obligations, meaning small business owners may also need to engage with the regime. Read this article for more information on the reporting requirements and potential impacts for small and medium-sized businesses.
Should you require specific advice or support, contact our sustainability consulting team.
Updates to international trade
UAE Free Trade Agreement
In 2024, Australia and the United Arab Emirates announced the conclusion of negotiations for the Comprehensive Economic Partnership Agreement (A-UAE CEPA). The agreement was signed on 6 November 2024 and is Australia’s first free trade agreement with the Middle East. The resulting removal and reduction of UAE import tariffs will help farmers and food producers gain a competitive edge through preferential access to the UAE’s growing market for high-value premium food and agriculture products.
In 2023-24 the UAE was Australia’s 11th largest export destination for agriculture, fisheries and forestry products, worth $1.7 billion. Entry-into-force of the A-UAE-CEPA is expected in mid-2025, following domestic treaty making processes for both countries. Learn more about the free trade agreement here.
Engineered stone benchtops
From 1 January 2025, the importation of engineered stone benchtops, panels and slabs into Australia will be prohibited. This ban will complement the domestic ban on engineered stone which has been in effect since 1 July 2024.
Our international trade and export services can help your business go global in 2025. Connect with our team to access export documents, Regional Certifying Body advice and more.
Other changes for business in 2025
The $20,000 instant asset write-off threshold extension will end on 30 June 2025. Small businesses have relied on this to claim immediate deductions for eligible assets, but starting 1 July 2025, the limit will go back to $1,000.
There will be 13 public holidays in Queensland in 2025, the majority of which occur in the first half of the year. Download our 2025 public holidays fact sheet for guidance on entitlements for employees who work on a public holiday.
The New Vehicle Efficiency Standard will incentivise car companies to supply new cars to Australia which use less fuel per kilometre and meet or beat CO2 emissions targets. This is designed to encourage companies to provide cars which are more fuel efficient and produce low to zero emissions.
From 1 January 2025, new safety standards have come into effect for people conducting work near electrical equipment and in ceiling spaces. The requirements apply to workers across all industries including gas fitting, plumbing, pest control, insulation, roof repairs, and electrical work.
Starting 1 July 2025, the super guarantee rate will increase from 11.5% to 12%. This marks the final step in the scheduled rise. From 1 July 2025, superannuation will also be paid on parental leave payments.
Towards the end of 2024, Australia’s Cyber Security Act 2024 came into effect, imposing new obligations and minimum cyber security standards on businesses. These rules aim to benefit all businesses and individuals in Australia by strengthening the nation’s defence against cyber threats. Learn more about the new measures in this article.
