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All AML/CTF guides

Knowledge category

Core AML/CTF obligations and controls

Use practical guides for enrolment, programs, CDD, beneficial ownership, reporting, record keeping, evaluation and ongoing monitoring.

Guides in this category

Start with the foundation guide, then use the focused articles for the service, customer or control in front of you.

Your AML/CTF program

What an AML/CTF program must contain for a small Australian practice: its ML/TF risk assessment, risk-based policies, governance, training, evaluation and evidence that the controls operate.

3 min read · Updated 2026-08-01

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.

3 min read · Updated 2026-07-29

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.

4 min read · Updated 2026-07-29

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.

3 min read · Updated 2026-08-01

Beneficial ownership

How to identify beneficial owners under the amended AML/CTF Act: the 25% ownership threshold, control through other means, trustees and appointors, walking layered structures, and what to record when no owner reaches 25%.

4 min read · Updated 2026-08-01

TTRs explained

Threshold transaction reports for Australian practices and dealers: what counts as physical currency, the A$10,000 threshold, aggregation traps, the 10-business-day deadline, and how TTRs differ from SMRs.

3 min read · Updated 2026-08-01

ML/TF/PF risk assessment

A practical method for identifying, assessing and documenting money laundering, terrorism financing and proliferation financing risks.

6 min read · Updated 2026-08-01

Officer and governance

How Australian reporting entities can assign governing-body, senior-manager and compliance-officer responsibilities with evidence and oversight.

6 min read · Updated 2026-08-01

Personnel DD and training

A risk-based framework for identifying relevant roles, assessing personnel integrity and capability, and delivering effective AML/CTF training.

6 min read · Updated 2026-08-01

Seven-year record keeping

A practical retention schedule for CDD, transactions, programs, reports, screening and governance evidence under Australian AML/CTF law.

6 min read · Updated 2026-08-01

Independent evaluation

How to plan, commission and remediate an independent evaluation of AML/CTF program design, implementation and effectiveness.

6 min read · Updated 2026-08-01

PEP and sanctions screening

A practical Australian workflow for distinguishing PEP risk from sanctions prohibitions, resolving matches and documenting ongoing screening decisions.

6 min read · Updated 2026-08-01

Funds versus wealth

How to distinguish, collect and verify source-of-funds and source-of-wealth information using a risk-based Australian AML/CTF approach.

6 min read · Updated 2026-08-01

Ongoing CDD triggers

An operational catalogue of customer events that should trigger AML/CTF risk, KYC, verification, enhanced due diligence and reporting review.

6 min read · Updated 2026-08-01

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Tranche 2 foundations

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Tax agents

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BAS agents

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Use Cassandra AML to record service scope, CDD, ownership, risk, monitoring, reporting and program evidence for your practice.

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