Who counts
What is a PCBU?
A Person Conducting a Business or Undertaking — PCBU — is the entity that operates the business, whether or not for profit. In a racked warehouse context, the PCBU is usually the operating company. But the WHS Act recognises that several PCBUs can share a site at once: the freehold owner, the head lessee, an operating tenant and a 3PL contractor can all be PCBUs simultaneously, each with their own non-delegable duty.
Non-delegable means what it says
The duties
What the WHS Act actually requires for racking
Section 19 of the model WHS Act (mirrored in QLD and NSW) requires the PCBU to ensure, so far as is reasonably practicable, that workers and other people are not exposed to health and safety risks. For pallet racking, regulators have made it clear what that looks like in practice.
| WHS duty | What it means for racking | Evidence |
|---|---|---|
| Provide and maintain a safe workplace | Racks installed, inspected and repaired to AS 4084:2023 | Annual external audit report |
| Safe systems of work | Documented procedures for damage reporting, isolation and repair | Written procedure + training register |
| Information, training, instruction, supervision | Racking-awareness training for MHE operators and supervisors | Training records with refresher dates |
| Monitor conditions | Daily walk-arounds, weekly visual checks, annual external audit | Inspection logs and audit reports |
| Consult, cooperate, coordinate with other duty holders | Brief landlords, tenants and contractors on shared racking | Site induction records, signed agreements |
Reasonably practicable
The 'reasonably practicable' test
Every PCBU duty is qualified by what is reasonably practicable. The Act sets out a five-part test that regulators apply when judging whether you've done enough.
- Likelihood of the hazard or risk occurring.
- Degree of harm that might result.
- What the PCBU knows, or ought reasonably to know, about the hazard.
- Availability and suitability of ways to eliminate or minimise the risk.
- Cost — but only after the first four are weighed, and only if the cost is grossly disproportionate.
For racking, the cost test almost never lets a PCBU off the hook. An annual external audit is a few hundred dollars per location; a column guard is under $200; a load notice is under $20. The cost defence is reserved for the truly exceptional.
Officers
Personal liability under section 27
Section 27 imposes a parallel duty on officers — directors, partners and anyone making significant decisions for the business. Officers must exercise due diligence to ensure the PCBU complies. The Act lists what due diligence requires.
- Acquire and keep up-to-date knowledge of WHS matters.
- Understand the operations and the associated hazards and risks.
- Ensure the PCBU has resources and processes to eliminate or minimise risks.
- Ensure information about incidents, hazards and risks is received and responded to.
- Ensure compliance processes are in place and being implemented.
- Verify the provision and use of the above.
Personal exposure is real
Action checklist
The 7-item PCBU racking checklist
If you can tick all seven of these honestly, your racking compliance posture meets the bar regulators apply across Queensland and New South Wales.
- Annual external AS 4084:2023 audit report dated within the last 12 months.
- Monthly internal inspection log with photos and sign-off.
- Compliant load notices at every aisle entry, current and legible.
- Documented damage classification and isolation procedure (RAG).
- Racking-awareness training records for all MHE operators, current within 24 months.
- Incident reporting system with closed-out corrective actions.
- Written damage-replacement policy specifying manufacturer-original components.

