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What a full Annual Holidays regulation normally does (if you need a checklist of likely content)

• Defines key terms (employee types, ordinary pay, service, week, public holidays). Check the definitions section first.
• Sets entitlement rules: how many weeks of paid annual leave accrue, the rate at which they accrue, and who accrues (permanent, fixed-term, casual — each may be treated differently).
• Prescribes how leave is taken and paid: notice required, employer directions, cashing-out rules, payment on termination, leave loading or inclusions into ordinary pay.
• Provides conversion and pro‑rata rules for part‑time and short‑service employees.
• Establishes record‑keeping and employer notice obligations and possible penalties for non‑compliance.
• Cross-references and interaction rules with the Fair Work Act, National Employment Standards or relevant state industrial relations laws and modern awards.

Who is normally affected (if this regulation follows the common pattern)

• Employers in the relevant jurisdiction (likely NSW, given the website) who must calculate, accrue and pay annual leave.
• Employees entitled to paid annual leave (permanent full‑time, part‑time; sometimes long‑service and casuals treated specially).
• Payroll and human resources functions — they bear compliance costs and operational changes.

Why it matters (practical effects and who pays/decides)

• Employers bear the direct cost of paid leave and compliance costs (recordkeeping, payroll systems, administration) — those costs affect pricing and labour decisions.
• Employees receive time off and pay protections; the detailed drafting determines whether entitlements are more or less generous than previously.
• The regulation’s interaction with awards and primary legislation determines whether employers need to change contracts or payroll practice.

Risks, trade‑offs and implementation points to check (concrete mechanics to review once you have the full text)

• Cross-references: whether the regulation alters or clarifies interaction with Commonwealth laws (e.g. Fair Work Act) or other NSW industrial laws.
• Definitions: narrow or broad definitions can shift who accrues leave (e.g. treatment of casuals or irregular employees).
• Cashing out and payment-on-termination rules: these change employers' cashflow and employees' ability to realise entitlements.
• Notice and direction powers: how easily employers can direct leave timing affects business scheduling and employee choice.
• Penalties and enforcement: whether non-compliance attracts fines, and which regulator enforces the rules.
• Transitional provisions: whether existing accrued leave or employment contracts are grandfathered or varied.

What I need to do a proper, clause‑level analysis

• The full text of the regulation (all clauses, definitions, schedules and any explanatory notes or instrument-making notes).
• Any parent Act or primary instrument it relies on or amends.

If you can paste the regulation text (or provide a link to the instrument text itself rather than the website shell), I will produce a clause-by-clause plain English summary, identify who pays and who decides for each measure, test the stated purpose against costs and incentives, and flag specific compliance burdens and likely unintended consequences with section citations.