Acts & instruments

Establishes ABN regime. Entities carrying on an enterprise must have an ABN. Without ABN, payer must withhold 47% PAYG.

Federal GST at 10% on taxable supplies of goods + services + other things. Registration threshold $75K ($150K NFP; $0 for ride-share / taxi). Input tax credit regime for registered entities.

Prohibits age discrimination in employment, education, goods + services, accommodation.

New federal aged care Act in force 1 November 2025 (replaces 1997 Act). Rights-based: Statement of Rights, strengthened Quality Standards (7), RN 24/7 + care minutes targets, SIRS regime, key personnel statutory duties, ACQSC civil penalty + banning powers.

Agvet chemical registration + permits + chemical product approval.

Federal AML/CTF regulation. Tranche 1 covered banking, securities, gambling, remittance, digital currency. From 1 July 2026, Tranche 2 captures real estate agents, accountants, lawyers, conveyancers, TCSPs + precious metals dealers when providing 'designated services'. Civil penalties up to $33M per contravention.

Federal charity regulator + registration regime. Six Governance Standards (Div 45) + four External Conduct Standards (Div 50) for overseas activities. Annual Information Statement.

National consumer protection law in Schedule 2 of the CCA. Consumer guarantees regime (Pt 3-2). Unfair contract terms (Pt 2-3) — penalties from 9 Nov 2023 up to $50M / 30% turnover. Product safety + recalls (Pt 3-3). Misleading conduct (s 18). Unconscionable conduct (s 21).

Establishes AHRC + complaint handling framework + ILO Convention 111 + Convention on the Rights of the Child enforcement.

Establishes ASIC + its functions + powers + ASIC Act consumer protections + Royal Commission outcomes.

Establishes ASIC + sets its information-gathering, investigation + enforcement powers. Pt 2 Div 2 mirrors ACL unconscionable conduct + misleading + deceptive conduct provisions for financial services (since ACL itself excludes financial services). Recent amendments include enhanced breach reporting + product intervention.

Authorises APRA to regulate authorised deposit-taking institutions (banks, building societies, credit unions). Foundational Act for prudential standards (CPS series) including CPS 234 (Information Security), CPS 230 (Operational Risk), CPS 220 (Risk Management).

Personal insolvency framework — voluntary bankruptcy, sequestration orders, debt agreements + composition agreements.

Federal biosecurity regime + emergency animal/plant disease responses.

Television + radio licensing + local content + ownership restrictions. BOSE (Basic Online Safety Expectations) added by Online Safety Act 2021.

Framework for ACCUs — Australian Carbon Credit Units issued for eligible emissions reduction projects.

Federal civil aviation safety regime — CASA powers, AOC + licensing framework, CASRs.

Australia's competition + consumer protection law. Pt IV — competition (cartels, misuse of market power, mergers). Pt IVD — Consumer Data Right. Schedule 2 = Australian Consumer Law (replaces TPA): consumer guarantees, unfair contract terms (penalty regime from 9 Nov 2023), product safety, misleading conduct (s 18), unconscionable conduct. From 1 January 2026, mandatory merger control regime kicks in.

Copyright framework — original works, sound recordings, films, broadcasts. Fair dealing exceptions; substantial 2017 + 2023 reforms (orphan works + access).

The foundational federal Act for Australian corporate law. Covers company formation + governance (Ch 2 incl. directors' duties ss 180-184), financial reporting + audit (Ch 2M), members + shareholders (Ch 2F), fundraising + securities (Ch 6D), takeovers + schemes (Ch 5-6), insolvency (Ch 5 incl. voluntary admin Pt 5.3A + simplified debt restructuring Pt 5.3B), and financial services + markets (Ch 7 incl. AFSL regime). Administered primarily by ASIC.

Schedule 1 = Criminal Code. Division 70 — foreign bribery. Division 137 — false statements. Division 400 — money laundering. Division 474 — telecommunications offences incl. doxxing (s 474.17C-D added by Privacy + Other Legislation Amendment Act 2024).

Customs framework — Import + Export Declarations, duty + GST collection, prohibited + restricted goods, anti-dumping. Pre-Federation Act, heavily amended.

Commonwealth data sharing regime — accredited users + entities + Data Code requirements.

Export controls for Defence + dual-use goods + technology + brokering + intangible supply. AUKUS reforms 2024.

Registered designs (5+5 years) — visual appearance of products. 2021 amendments introduced 12-month grace period.

Prohibits disability discrimination in employment, education, goods + services, accommodation. Reasonable adjustments required.

Federal Do Not Call Register administered by ACMA. Telemarketers must wash lists within 30 days.

National Quality Framework for childcare services. Applied through state versions of the National Law. ACECQA administers National Quality Standard ratings; state regulatory authorities handle approvals + compliance.

Federal regulation of international student education. CRICOS registration required to deliver courses to overseas students. National Code 2018 sets standards. Tuition Protection Service (TPS) levy.

Federal environmental protection framework — Matters of National Environmental Significance + approval regime + biodiversity.

Federal environmental impact regulation. Actions likely to significantly impact Matters of National Environmental Significance (MNES — World Heritage, threatened species, marine, water resources for coal/CSG, nuclear) require federal referral + approval.

Federal workplace relations Act. Covers National Employment Standards (NES), modern awards, enterprise agreements, unfair dismissal + general protections + bullying + sexual harassment jurisdiction (Pt 6-4B). 2024 Closing Loopholes amendments added: right to disconnect (s 333M), criminal wage theft (s 327A from 1 Jan 2025), casual conversion (s 66B), labour-hire same-job-same-pay.

Closing Loopholes No. 2 — wage theft criminal offence (Jan 2025), right to disconnect (Aug 2024), new casual definition + choice, gig minimum standards, road transport, FWC same-job-same-pay.

Federal family law — divorce, parenting, property settlement, super splitting, family violence orders.

Extends BEAR-style accountability framework across banking (from 15 Mar 2024), insurance + super trustees (from 15 Mar 2025). Requires registered accountable persons + accountability statements + maps + deferred remuneration arrangements.

Federal regulation of Commonwealth-managed fisheries via AFMA.

Federal foreign investment regulation. FIRB advises Treasurer. Mandatory notification thresholds vary by investor type, asset class + FTA. Part 3 — national security review power enhanced post-2021.

Federal regime requiring registration of persons undertaking registrable activities on behalf of foreign principals.

Public right to access Commonwealth documents — exemptions, deemed refusals, OAIC review.

FBT framework — taxable benefits, valuation, reporting, RFBAs, exemptions including EV exemption.

National Law adopted by each state. Establishes AHPRA + 16 National Boards regulating: medical, nursing + midwifery, dental, pharmacy, physiotherapy, psychology, optometry, podiatry, chiropractic, osteopathy, occupational therapy, Aboriginal + Torres Strait Islander health, Chinese medicine, paramedicine, medical radiation + dental specialties.

Model HVNL applied by NSW, Vic, Qld, SA, Tas, ACT (WA + NT operate separately). Chain of Responsibility primary duty (s 26C). Categories: Cat 1 (worst, up to $3M corp + 5 years) / Cat 2 / Cat 3.

Original income tax framework — Part IVA general anti-avoidance, CFC + transfer pricing, withholding tax.

Modern federal income tax statute (replaces ITAA 1936 progressively). Covers assessable income, deductions, capital gains tax (Pt 3-1), small business CGT concessions, R&D Tax Incentive (Div 355), transfer pricing (Subdiv 815-D + 815-E), MIT regime (Div 275), and consolidations.

Prudential supervision of general insurers by APRA.

Prohibits interactive gambling services + designated content services to AU customers — wagering carve-out. Strengthened 2017 + 2023.

Prudential supervision of life insurers by APRA.

Federal regulation of domestic commercial vessels. AMSA administers survey + certification regime.

Federal migration regulation. Visa framework + sponsor obligations + offences relating to illegal work + people smuggling. Recent reforms strengthen sponsor obligations + protect sponsored workers.

Requires entities with consolidated annual revenue ≥AUD 100M to publish a Modern Slavery Statement on the public register within 6 months of reporting period end. Seven mandatory criteria. Federal Anti-Slavery Commissioner from 2024.

Federal regulation of consumer credit. Establishes the ACL (Australian Credit Licence) regime. Schedule 1 contains the National Credit Code (NCC). Responsible lending obligations in Chapter 3 — credit providers must not enter credit contracts unsuitable for consumers. From 10 June 2025, captures BNPL as low-cost credit contracts.

Federal NDIS scheme + regulation. NDIA administers funding + plans; NDIS Commission regulates providers + workers — Practice Standards, Code of Conduct, Reportable Incidents, Worker Screening, banning orders.

Mandatory greenhouse gas + energy reporting framework for large emitters + producers. Foundation for Safeguard Mechanism + AASB S2 Scope 3 disclosures.

Establishes ASQA + the national VET regulatory framework. Standards for RTOs 2025 in force from 1 July 2025.

Native title recognition framework — Future Act procedures, ILUAs, right to negotiate.

Maritime safety + seafarer welfare + pollution prevention. AMSA administers.

Model occupational licensing framework — not yet uniformly adopted; state-by-state licensing applies for trades, real estate, security, etc.

Establishes Commonwealth Ombudsman + investigation powers.

Federal online safety regime. eSafety Commissioner administers Basic Online Safety Expectations (BOSE), cyberbullying scheme (children + adults), image-based abuse, illegal + restricted content + industry codes covering 8 sections.

Government-funded parental leave at national minimum wage. Expanding to 26 weeks by 1 July 2026. From 1 July 2025, super guarantee paid on government-funded PPL.

Standard + innovation patent system; pharmaceutical patent extensions; PCT integration.

NSW payroll tax — 5.45%, threshold $1.2M, grouping + harmonisation framework.

Vic payroll tax — tiered 4.85-6.85%, mental health levy, grouping framework.

Establishes the Personal Property Securities Register. Governs creation, perfection + priority of security interests in personal property.

40% PRRT on offshore + Bass Strait onshore petroleum project profits. Substantially reformed 2023 (deductible expenditure cap from 1 July 2024).

Federal privacy Act. Schedule 1 contains the 13 Australian Privacy Principles. Part IIIA — credit reporting. Part IIIC — Notifiable Data Breaches scheme. 2024 amendments added doxxing criminal offence + statutory tort + enhanced penalties (up to $50M / 30% turnover); ADM transparency and the Children's Online Privacy Code commence 10 December 2026. Removal of the small business exemption is proposed for a future reform tranche — not yet law.

Tranche 1 Privacy Act reforms — statutory tort (Jun 2025), Children's Code (Dec 2026), ADM disclosure (Dec 2026), Doxxing offence, NDB enhancement, civil penalty tiers.

PGPA Act — financial framework for Commonwealth entities + companies; accountable authority duties; risk management.

APS employment framework — APS Values + Code of Conduct + employment principles.

Prohibits racial discrimination + racial vilification (s 18C).

Model RSNL applied in each state. Rail transport operators (RTOs) require accreditation by ONRSR; safety management systems + interface agreements + incident reporting.

Establishes RBA. Payment Systems (Regulation) Act 1998 underpins RBA payments oversight.

Federal critical infrastructure protection regime. Pt 2 — asset registration. Pt 2A — CIRMP + annual board-approved report. Pt 2B — cyber incident reporting (12h critical, 72h other). Pt 3A — ministerial direction powers. Covers 11 sectors including banking, energy, telco, water, healthcare, food, data storage + processing.

Prohibits sex/gender + pregnancy + family responsibilities discrimination + sexual harassment. Positive Duty in force from 12 December 2023.

Commercial electronic messages — opt-in consent, sender identification, unsubscribe facility. Significant ACMA enforcement.

Establishes Sport Integrity Australia + anti-doping + match-fixing + integrity functions consolidated.

Employer Super Guarantee obligations — currently 11.5%, rising to 12% from 1 July 2025. Payday Super reforms from 1 July 2026.

Core super law — trustee duties, sole purpose test, member protections, RSE licensing, SMSF rules.

Regulates tax + BAS agents via the Tax Practitioners Board. Registration, Code of Conduct + civil penalty framework. Substantially reformed 2024 (Code Determination 2024).

ATO general administration framework — PAYG withholding, GST + FBT collection, schedules incl. director penalty notices.

USO, CSG, TIO Scheme, premium services + national emergency communications.

Carrier licensing + universal service + customer service guarantee + spectrum + national interest powers.

Establishes TEQSA — federal higher education regulator. Higher Education Standards Framework 2021 sets threshold standards.

TGA framework — ARTG, sponsor + manufacturer obligations, advertising code, post-market surveillance.

Trade mark registration regime — 10-year terms, opposition + cancellation, infringement + remedies.

Renamed Competition and Consumer Act 2010 effective 1 January 2011. Cited here for historical reference.

Model federal WHS Act adopted (with variations) in NSW, Qld, SA, Tas, ACT, NT, Commonwealth (Comcare). Victoria operates under its own OHS Act 2004. WA adopted similar regime via WHS Act 2020. Primary duty (s 19) on PCBUs. Officer due diligence duty (s 27). Industrial manslaughter offences across most jurisdictions.

Employer reporting + gender equality framework. Employers >100 must report; pay gap publication from 2024.