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AML/CTF, explained for your profession.

From 1 July 2026, Australian tax agents, lawyers, conveyancers and real estate professionals carry AML/CTF obligations that used to belong to banks. These guides explain what the law actually requires — in plain English, with the practical steps for each profession.

Tax agents & accountants

Which of your services are designated, CDD in a tax practice, and the TPB overlap.

Read the guide

Lawyers & conveyancers

Designated legal services, trust money, privilege, and matter-level due diligence.

Read the guide

Real estate professionals

Vendor and purchaser verification, property red flags and agency reporting duties.

Read the guide

All guides

Tranche 2 explained

Australia's Tranche 2 AML/CTF reforms now cover tax agents, accountants, lawyers, conveyancers and real estate agents. What changed on 1 July 2026, who is captured, the six core obligations and what to do now.

Tranche 2 · 9 min read

For tax agents

Which tax agent and BAS agent services are designated services under Tranche 2, how to tell routine tax work from captured work, and the exact obligations a registered tax practice must meet from 1 July 2026.

For tax agents · 8 min read

For lawyers

How Tranche 2 captures Australian law firms and conveyancers: which legal services are designated services, customer due diligence for law practices, trust money, tipping off, and how legal professional privilege is preserved.

For lawyers · 8 min read

For real estate

Tranche 2 obligations for Australian real estate agencies from 1 July 2026: verifying vendors and purchasers, screening, risk assessment, suspicious matter reporting and the records every agency must keep.

For real estate · 7 min read

AUSTRAC enrolment

Step-by-step AUSTRAC enrolment for tax agents, lawyers and real estate agents: who must enrol, what information you need, the compliance officer notification, and what happens after you enrol.

Obligations · 6 min read

Your AML/CTF program

What an AML/CTF program must contain for a small Australian practice: the risk assessment, Part A and Part B structure, governance and approval, staff training, and how to keep the program current.

Obligations · 7 min read

CDD explained

Customer due diligence under the amended AML/CTF Act: verifying individuals and entities, finding beneficial owners (UBOs), PEP and sanctions screening, risk rating, and when enhanced due diligence applies.

Obligations · 8 min read

SMRs & tipping off

Suspicious matter reporting for newly regulated Australian practices: what forms a suspicion, SMR deadlines, what goes in the report, and the section 123 tipping-off offence every staff member must understand.

Obligations · 7 min read

Glossary

Plain-English definitions of the AML/CTF terms Australian tax agents, lawyers and real estate agents now need: AUSTRAC, CDD, EDD, beneficial owner, designated service, PEP, SMR, TTR, tipping off and more.

Tranche 2 · 6 min read

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CCassandra AML

AML/CTF compliance workspace for Australian tax agents, accountants, lawyers, conveyancers and real estate professionals — designated services, customer due diligence, program controls and review-ready records.

Owned and operated by Cassandra Research Pty Ltd, an Australian company based in Melbourne, Victoria.

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Cassandra AML assists compliance work. It does not provide legal advice, guarantee compliance or imply AUSTRAC endorsement.

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