Knowledge category
Australian Tranche 2 AML/CTF foundations
Start with the reforms, designated services and plain-English concepts that apply across Australia's newly regulated professional sectors.
Guides in this category
Start with the foundation guide, then use the focused articles for the service, customer or control in front of you.
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.
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.
Geographical link test
A practical guide to deciding whether a designated service has the Australian geographical link needed for the AML/CTF Act to apply.
Existing customer transition
A file-based approach to identifying pre-commencement customers, applying transitional CDD settings and maintaining ongoing due diligence after commencement.
Exemptions and boundaries
A cautious method for testing whether professional, property and precious-items activities are designated services and whether a specific exemption applies.
Turn guidance into evidence
Use Cassandra AML to record service scope, CDD, ownership, risk, monitoring, reporting and program evidence for your practice.