Transport, postal and warehousing industry

The transport, postal and warehousing industry provides important services which support individuals, businesses and organisations carrying out their everyday activities. These services and business types include:

• transporting passengers via taxi and luxury car hire services
• transporting passengers and freight by road, rail, water or air
• postal, courier pick-up and delivery services
• scenic and sightseeing transport
• warehousing other storage activities

Key legislation

• Competition and Consumer Act 2010
• Australian Consumer Law (ACL)
• Motor Vehicle Standards Act 1989
• Vehicle Regulation
• Federal Interstate Registration Scheme (FIRS)
• Austroads Registration and Licensing Task Force
• Heavy Vehicle National Law Regulations
• National trade measurement legislation
• State taxi and luxury car hire regulations
• State tow truck regulations

Industry codes of practice

The National Heavy Vehicle Regulator (NHVR) outlines the transport industry’s individual state or territory codes of practice.

State or territory governments manage the licences and permits for the transport, postal and warehousing industry.

The licences and permits you may need include:

• taxi licence
• towing licence
• boating licence
• limousine and luxury car licence
• heavy vehicle licensing and accreditation
• public weighbridge licensing
• local and international trade regulations
• customs licensing
• warehouse licensing
• qualifications to store/transport certain goods or services (e.g. food, waste)
• approval of transport security plans

The transport, postal and warehousing industry have specific Goods and Services Tax (GST) measures. Know your GST obligations and register with the Australian Taxation Office (ATO) to ensure you can claim your GST credits.

Visit the ATO website to learn more about the GST requirements for the transport, postal and warehousing industry:

• GST for motor vehicles
• GST for taxi drivers

Other tax measures that may apply to your transport, postal and warehousing business include:

• Fuel tax credits
• Luxury Car Tax
• Personal services income

Other ATO resources

The Australian Taxation Office provides a range of industry benchmarks which may be of assistance when setting up or managing your business Visit ATO Transport, postal and warehousing Benchmarks to learn more

Levies and charges fund activities that support the industry, such as:

• build new roads and routes
• maintain transport resources
• operate related services

The main levies that apply to the transport, postal and warehousing industry include levies on:

• vehicle permits and licences
• transport facility charges
• road safety
• airport and trade levies

All business must comply with general work health and safety regulations. The transport, postal and warehousing industry also has state specific WHS requirements. These include:

• traffic management
• fatigue management
• load management for drivers
• roadside operations
• forklift operations
• manual handling
• working at height
• working near overhead wires or underground services
• waste management
• working with dangerous goods and hazardous substances
• working alone

As well as trade marks, transport, postal and warehousing businesses may consider patents to protect inventions such as new equipment, new machinery, new systems or processes.

Alongside compulsory insurances, the transport, postal and warehousing industry has specific insurances. These insurances include:

• transportation vehicles and vessels
• equipment and machinery
• cargo and goods
• property and buildings
• business interruption

If you need advice or support, consider getting help from your industry association, a business adviser, accountant or legal professional.