{"meta":{"name":"Rules Mate corpus","license":"CC BY 4.0","attribution":"Rules Mate (https://rulesmate.com.au)","generated_at":"2026-11-01T13:31:36.009Z","counts":{"obligations":407,"regulators":184,"enforcement_actions":351,"topics":12,"industries":35,"jurisdictions":9,"entity_types":15,"glossary":117,"acts_curated":113},"notes":"Every entry links to its primary regulator source. We summarise; we do not republish full statutory text. We never scrape AustLII."},"obligations":[{"slug":"aml-ctf-enrolment","title":"Enrol with AUSTRAC as a reporting entity","one_liner":"Tranche 2 entities must enrol with AUSTRAC within 28 days of first providing a designated service (29 July 2026 for services from 1 July 2026).","summary":"Since 1 July 2026, the Tranche 2 expansion has captured real estate agents, accountants, lawyers, conveyancers, trust & company service providers, and precious metals dealers when providing 'designated services'. Enrolment opened on 31 March 2026; a reporting entity must enrol with AUSTRAC within 28 days of first providing a designated service (29 July 2026 for businesses providing designated services from 1 July 2026). Each day a designated service is provided while unenrolled can be a separate civil penalty contravention. AUSTRAC began issuing notices to apparently unenrolled real estate agents, accountants, lawyers and jewellers on 28 August 2026.","who_must_comply":"Any entity providing a 'designated service' as defined in the AML/CTF Act 2006, including the six Tranche 2 sectors from 1 July 2026.","what_triggers":"Providing a designated service for the first time, or being captured by Tranche 2 reforms from 1 July 2026.","when_due":"Within 28 days of first providing a designated service. Tranche 2 entities providing designated services from 1 July 2026: 29 July 2026 (passed — enrol now if you have not).","evidence_required":"AUSTRAC reporting entity enrolment confirmation, business activity profile, key personnel attestations.","max_penalty_cents":3640000000,"max_penalty_description":"Each day unenrolled can be a separate contravention. Infringement notice: $21,840 (company) or $4,368 (individual) per contravention; or a civil penalty of up to $36.4M (body corporate) / $7.28M (individual), maximum per contravention.","criminal_liability":false,"jurisdiction_code":"CWLTH","regulator_slugs":["austrac"],"act_slugs":["anti-money-laundering-and-counter-terrorism-financing-act-2006"],"applies_to_entity_types":["sole_trader","partnership","company","trust_discretionary","trust_unit"],"applies_to_industries":["real-estate-agents","accountants","lawyers-and-solicitors","conveyancers","tcsps","precious-metals-dealers","fintech","banking-adi","gambling"],"threshold_description":"Providing a designated service (no monetary threshold for enrolment).","reporting_frequency":"one_off","topics":["aml-ctf","enrolment","tranche-2"],"priority":"critical","status":"current","effective_date":"2026-07-01","source_url":"https://www.austrac.gov.au/new-austrac/enrol-us/enrol-us-overview","related_obligation_slugs":["aml-ctf-program","cdd","smr-ttr-reporting"],"editorial_status":"published"},{"slug":"aml-ctf-program","title":"Maintain a written AML/CTF program","one_liner":"Every reporting entity needs a documented AML/CTF program — an ML/TF risk assessment plus AML/CTF policies.","summary":"Under the reformed AML/CTF Act (in force for existing reporting entities from 31 March 2026 and for Tranche 2 entities from 1 July 2026), a reporting entity's AML/CTF program is an ML/TF risk assessment plus AML/CTF policies that mitigate and manage those risks — this replaced the former Part A / Part B structure. The policies cover customer due diligence, ongoing CDD, transaction monitoring, reporting, record keeping, personnel due diligence and training, governance and senior manager approval, and the designation of an AML/CTF compliance officer. The whole program must be independently evaluated at least once every 3 years, at a frequency set in your policies; for newly regulated entities the first evaluation is due between 30 June 2029 and 31 December 2030, depending on the AUSTRAC account number. The risk assessment must be in place before a designated service is provided.","who_must_comply":"All AUSTRAC reporting entities.","what_triggers":"Becoming a reporting entity.","when_due":"Before providing the first designated service. Maintained on an ongoing basis, with independent evaluation at least once every 3 years.","evidence_required":"ML/TF risk assessment, AML/CTF policies, governing body / senior manager approval records, compliance officer designation and AUSTRAC notification, training records, independent evaluation report.","max_penalty_cents":3640000000,"max_penalty_description":"Civil penalty of up to $36.4M (body corporate) or $7.28M (individual), maximum per contravention. Separate criminal offences also apply.","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["austrac"],"act_slugs":["anti-money-laundering-and-counter-terrorism-financing-act-2006"],"applies_to_industries":["real-estate-agents","accountants","lawyers-and-solicitors","conveyancers","tcsps","precious-metals-dealers","fintech","banking-adi","gambling"],"reporting_frequency":"ongoing","topics":["aml-ctf","program","risk-assessment"],"priority":"critical","status":"current","effective_date":"2026-07-01","source_url":"https://www.austrac.gov.au/industry-and-business/obligations-and-guidance","related_obligation_slugs":["aml-ctf-enrolment","cdd","smr-ttr-reporting"],"editorial_status":"published"},{"slug":"cdd","title":"Customer due diligence (KYC) on every customer","one_liner":"Identify and verify every customer (and beneficial owner) before providing a designated service.","summary":"Reporting entities must collect and verify customer identification information before providing a designated service. For non-individuals, beneficial owners (≥25% control or ownership) must be identified. Enhanced due diligence applies to high-risk customers including PEPs, complex structures, and high-risk jurisdictions. Simplified due diligence is available for limited low-risk categories. Who the 'customer' is comes from the designated-service table in s 6 of the AML/CTF Act — for a real estate agent brokering a sale, purchase or transfer (table 5, item 1) the customers are BOTH the seller and the buyer, even where the agent acts only for the vendor (AUSTRAC real estate guidance). Real estate CDD may be delayed to the earlier of 28 days after exchange or 3 days before settlement (Rules r 6-32(4)).","who_must_comply":"All AUSTRAC reporting entities.","what_triggers":"Onboarding a customer for a designated service (in a brokered real estate sale: both the buyer and the seller).","when_due":"Before providing the designated service. Ongoing for customer relationships.","evidence_required":"KYC records (identity documents, beneficial ownership), PEP/sanctions screening evidence, EDD documentation.","max_penalty_cents":3640000000,"max_penalty_description":"Each unverified customer can be a separate contravention — up to $36.4M (body corporate) or $7.28M (individual), maximum per contravention","jurisdiction_code":"CWLTH","regulator_slugs":["austrac"],"act_slugs":["anti-money-laundering-and-counter-terrorism-financing-act-2006"],"reporting_frequency":"ongoing","topics":["aml-ctf","kyc","cdd","beneficial-ownership"],"priority":"critical","status":"current","source_url":"https://www.austrac.gov.au/industry-and-business/obligations-and-guidance/your-amlctf-program/customer-due-diligence/overview-customer-due-diligence","related_obligation_slugs":["aml-ctf-program","beneficial-ownership-register"],"editorial_status":"published"},{"slug":"smr-ttr-reporting","title":"Suspicious matter, threshold, and IFTI reporting to AUSTRAC","one_liner":"Lodge SMRs, TTRs ($10K+ cash), and IFTI reports via AUSTRAC Online.","summary":"Reporting entities must lodge: Suspicious Matter Reports (SMRs) within 3 business days of forming a suspicion (24 hours for terrorism financing), Threshold Transaction Reports (TTRs) within 10 business days for cash transactions ≥AUD 10,000, and International Funds Transfer Instruction (IFTI) reports within 10 business days. Reports are filed via AUSTRAC Online using XML-conformant uploads. IFTI reports continue under transitional rules until your international value transfer service (IVTS) reporting transition date (on or after 31 March 2029). Where an SMR includes information subject to a legal professional privilege claim, you have up to 5 business days.","who_must_comply":"All AUSTRAC reporting entities.","what_triggers":"Forming a suspicion (SMR), $10K+ cash transaction (TTR), or instructing/receiving an international funds transfer (IFTI).","when_due":"SMR: 3 business days (24h terrorism). TTR & IFTI: 10 business days.","evidence_required":"AUSTRAC Online submission receipts, transaction records, suspicion-formation file note.","max_penalty_cents":3640000000,"max_penalty_description":"Civil penalties of up to $36.4M (body corporate) or $7.28M (individual), maximum per contravention; tipping off is a separate criminal offence (up to 2 years imprisonment and/or 120 penalty units, $43,680)","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["austrac"],"act_slugs":["anti-money-laundering-and-counter-terrorism-financing-act-2006"],"reporting_frequency":"event_driven","topics":["aml-ctf","smr","ttr","ifti","tipping-off"],"priority":"critical","status":"current","source_url":"https://www.austrac.gov.au/industry-and-business/obligations-and-guidance/your-amlctf-program/reporting-us","related_obligation_slugs":["aml-ctf-program"],"editorial_status":"published"},{"slug":"ndb-notification","title":"Notifiable Data Breach (NDB) scheme","one_liner":"Under the NDB scheme, APP entities must notify the OAIC and affected individuals of an eligible data breach likely to cause serious harm — assessed within 30 days.","summary":"Under Part IIIC of the Privacy Act, APP entities must notify the OAIC and affected individuals if there has been an eligible data breach — unauthorised access, disclosure, or loss of personal information that is likely to result in serious harm. The assessment must be completed within 30 days of becoming aware. From the 2024 amendments, statutory tort for serious invasions of privacy is now actionable.","who_must_comply":"All APP entities (Australian Government agencies and organisations with annual turnover >$3M, plus carved-in entities). Removal of the small business exemption is proposed in a future privacy reform tranche — not yet law.","what_triggers":"An eligible data breach — unauthorised access/disclosure of personal information likely to cause serious harm.","when_due":"Notification 'as soon as practicable' after the entity is aware it is an eligible breach. Assessment within 30 days.","evidence_required":"Breach assessment record, OAIC notification, individual notification, remediation steps log.","max_penalty_cents":5000000000,"max_penalty_description":"Up to $50M, or 3× benefit, or 30% of adjusted turnover (whichever is greater) for serious or repeated interferences","jurisdiction_code":"CWLTH","regulator_slugs":["oaic"],"act_slugs":["privacy-act-1988"],"applies_to_industries":["ecommerce","tech-saas","retail","charities-nfp","banking-adi","fintech","credit-licensees","insurance-general","health-practitioners","telecommunications","media-publishing"],"reporting_frequency":"event_driven","topics":["privacy","ndb","data-breach"],"priority":"critical","status":"current","source_url":"https://oaic.gov.au/privacy/notifiable-data-breaches","related_obligation_slugs":["privacy-policy","privacy-impact-assessment"],"editorial_status":"published"},{"slug":"privacy-policy","title":"Publish a Privacy Policy that meets APP 1","one_liner":"Every APP entity needs a clearly-expressed Privacy Policy covering APP 1.4 requirements.","summary":"APP 1.3 requires every APP entity to have a clearly-expressed and up-to-date Privacy Policy. APP 1.4 prescribes minimum content: kinds of personal information collected, how it is collected and held, purposes, disclosure (including overseas), complaint handling, and access/correction processes. Policies must be made freely available.","who_must_comply":"All APP entities. If the small business exemption is removed in a future reform tranche (proposed, not yet law), ~2M additional businesses would be captured.","what_triggers":"Being an APP entity that handles personal information.","when_due":"Before collecting personal information. Reviewed regularly.","evidence_required":"Published Privacy Policy with version history.","max_penalty_cents":5000000000,"max_penalty_description":"Civil penalties up to $50M for serious or repeated interferences with privacy","jurisdiction_code":"CWLTH","regulator_slugs":["oaic"],"act_slugs":["privacy-act-1988"],"applies_to_industries":["ecommerce","tech-saas","retail","charities-nfp","banking-adi","fintech","credit-licensees","insurance-general","health-practitioners","telecommunications","media-publishing","professional-services"],"reporting_frequency":"ongoing","topics":["privacy","app","policy"],"priority":"high","status":"current","source_url":"https://oaic.gov.au/privacy/australian-privacy-principles/australian-privacy-principles-quick-reference","related_obligation_slugs":["ndb-notification","privacy-impact-assessment"],"editorial_status":"published"},{"slug":"privacy-act-small-business-exemption-removal","title":"Prepare for the proposed removal of the small business exemption","one_liner":"Removing the Privacy Act small business exemption (<$3M turnover) is proposed for a future reform tranche — agreed in principle, not yet law.","summary":"Removing the Privacy Act's small business exemption (s 6D) — which currently exempts most businesses with annual turnover under $3M — was recommended in the Privacy Act Review and agreed in principle by the Government. It was NOT included in the first reform tranche (the Privacy and Other Legislation Amendment Act 2024). It is not in the Tranche 2 exposure draft either (Privacy Amendment (Personal Data Protection) Bill 2026, consultation 31 August to 18 September 2026). There is no bill and no commencement date. If enacted, roughly 2 million Australian SMBs would become 'APP entities' — requiring a Privacy Policy, lawful collection notices, NDB readiness, training, and access/correction processes. Businesses can prepare now, but no specific commencement date should be treated as fixed.","who_must_comply":"Any business currently relying on the small business operator exemption (annual turnover under $3M).","what_triggers":"Commencement of a future bill removing the small business exemption (not yet introduced to Parliament).","when_due":"Not legislated, and not in the 2026 Tranche 2 exposure draft. No date.","evidence_required":"Privacy Policy, collection notices, breach response plan, staff training records, data inventory.","max_penalty_cents":5000000000,"max_penalty_description":"The standard Privacy Act penalty regime (up to $50M / 3× benefit / 30% turnover for serious or repeated interferences) would apply if and when the exemption is removed.","jurisdiction_code":"CWLTH","regulator_slugs":["oaic"],"act_slugs":["privacy-act-1988"],"reporting_frequency":"ongoing","topics":["privacy","small-business","reform-2026"],"priority":"high","status":"upcoming","source_url":"https://www.oaic.gov.au/privacy/privacy-legislation/the-privacy-act","related_obligation_slugs":["privacy-policy","ndb-notification"],"editorial_status":"published"},{"slug":"director-id","title":"Apply for a Director Identification Number (Director ID)","one_liner":"Every director needs a Director ID before appointment — apply via ABRS.","summary":"All directors of Australian companies, registered foreign companies, and CATSI Act corporations must have a Director ID — a permanent 15-digit identifier issued by ABRS. New directors must apply before their appointment date; existing directors had a transitional deadline that has now passed. Applying online needs a myID (Digital ID) of at least Standard strength.","who_must_comply":"All current and prospective directors of companies registered under the Corporations Act 2001 and CATSI Act corporations.","what_triggers":"Appointment (or proposed appointment) as a director.","when_due":"Before appointment. New directors must apply via ABRS (using a myID) first.","evidence_required":"Director ID confirmation (15-digit number).","max_penalty_cents":182000000,"max_penalty_description":"Not holding a Director ID: strict-liability offence up to $21,840 (60 penalty units, Corporations Act s 1272C(1)); civil penalty up to $1.82M (5,000 penalty units, or 3x the benefit, s 1317G). CATSI directors: up to $200,000 civil / $9,100 (25 penalty units) criminal. Penalty unit is $364 from 1 July 2026.","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["abrs","asic"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["company","foreign_company","trustee_company","indigenous_corporation"],"reporting_frequency":"one_off","topics":["directors","registration","director-id"],"priority":"critical","status":"current","source_url":"https://abrs.gov.au/director-identification-number","editorial_status":"published"},{"slug":"asic-annual-review","title":"Lodge the ASIC annual company statement and review fee","one_liner":"Every Australian company has an annual review date — confirm details and pay the fee.","summary":"ASIC issues each company an Annual Statement on its annual review date (the anniversary of registration). Directors must check details (registered office, directors, share structure, members), correct any errors, sign a solvency resolution, and pay the annual review fee within 2 months. From 1 July 2026 the annual review fee is $342 for a proprietary company and $1,591 for a public company; late payment fees are $102 (up to one month late) and $428 (more than one month late).","who_must_comply":"All companies registered under the Corporations Act.","what_triggers":"Annual review date (anniversary of incorporation).","when_due":"Solvency resolution within 2 months of annual review date; fees due 2 months after annual statement.","evidence_required":"Signed solvency resolution, proof of fee payment, updated ASIC records.","max_penalty_description":"Late lodgement fees plus possible deregistration","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["company","trustee_company"],"reporting_frequency":"annual","topics":["corporations","annual-review","solvency"],"priority":"high","status":"current","source_url":"https://asic.gov.au/for-business/running-a-company/annual-statements/","editorial_status":"published"},{"slug":"directors-duties-180-183","title":"Comply with directors' general law and statutory duties","one_liner":"Directors owe duties of care and diligence (s 180), good faith (s 181), no improper use of position (s 182) or information (s 183).","summary":"Directors' duties under the Corporations Act 2001 (Cth) require directors to act with reasonable care and diligence, in good faith in the best interests of the company, not to improperly use their position or information for personal gain or to cause detriment, and to prevent insolvent trading. The business judgment rule (s 180(2)) provides a safe harbour for honest, informed decisions made in good faith.","who_must_comply":"All directors and officers of companies.","what_triggers":"Holding office as a director or officer.","when_due":"Continuous obligation.","evidence_required":"Board minutes showing informed decision-making, registers of interests, conflict-management protocols.","max_penalty_cents":182000000,"max_penalty_description":"Civil penalty up to $1.82M for individuals (5,000 penalty units), or 3× benefit; criminal for dishonest conduct","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["company","trustee_company","managed_investment_scheme"],"reporting_frequency":"ongoing","topics":["directors","duties","governance"],"priority":"critical","status":"current","source_url":"https://asic.gov.au/for-business/running-a-company/company-officeholder-duties/","related_obligation_slugs":["solvent-trading","director-id"],"editorial_status":"published"},{"slug":"solvent-trading","title":"Prevent insolvent trading (s 588G)","one_liner":"Directors must prevent the company incurring debts while insolvent — or face personal liability.","summary":"Section 588G makes directors personally liable for debts incurred while a company is insolvent, or becomes insolvent by incurring the debt. Safe harbour (s 588GA) protects directors who develop a course of action reasonably likely to lead to a better outcome than immediate liquidation — provided employees are paid and tax obligations met. The simplified debt restructuring regime offers an alternative path for eligible small companies.","who_must_comply":"Directors of companies in financial distress.","what_triggers":"Reasonable grounds to suspect insolvency.","when_due":"Immediately on suspicion of insolvency.","evidence_required":"Cash flow forecasts, board minutes, safe harbour adviser engagement, restructuring plan.","max_penalty_cents":182000000,"max_penalty_description":"Civil penalty up to $1.82M (individuals), compensation orders to creditors, plus criminal liability for dishonest conduct","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["company"],"reporting_frequency":"ongoing","topics":["directors","insolvency","safe-harbour"],"priority":"critical","status":"current","source_url":"https://asic.gov.au/regulatory-resources/insolvency/","related_obligation_slugs":["directors-duties-180-183"],"editorial_status":"published"},{"slug":"payday-super","title":"Pay superannuation on every payday (Payday Super)","one_liner":"From 1 July 2026, super must reach the employee's fund within 7 business days of each payday.","summary":"Payday Super replaces quarterly SG contributions. Employers must pay super on every payday at the qualifying earnings (QE) rate of 12%, with contributions reaching the fund within 7 business days. STP reports new QE and Super Liability fields. ATO cross-matches STP data against fund receipts in near real-time. The Small Business Superannuation Clearing House closed permanently on 1 July 2026; contributions for the quarter ending 30 June 2026 were still due by 28 July 2026.","who_must_comply":"All employers in Australia.","what_triggers":"Paying an employee.","when_due":"Super contributions within 7 business days of each payday from 1 July 2026.","evidence_required":"STP submissions with QE/Super Liability fields, fund receipt confirmations, payroll system audit trail.","max_penalty_description":"Super guarantee charge for each payday where super doesn't reach the fund within 7 business days: the unpaid super, notional earnings (at the general interest charge rate, compounding daily), an administrative uplift of up to 60% (reduced for a clean 2-year record or a prompt voluntary disclosure) and, where choice of fund rules weren't followed, a 25% choice loading (max $1,200 per notice period). The ATO assesses the charge itself — no SGC statement is needed for paydays from 1 July 2026. SGC for paydays from 1 July 2026 is tax-deductible; GIC on late SGC payments and the late payment penalty (if a Notice to Pay isn't paid within 28 days) are not.","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":["superannuation-guarantee-administration-act-1992"],"reporting_frequency":"ongoing","topics":["super","payday-super","payroll"],"priority":"critical","status":"current","effective_date":"2026-07-01","source_url":"https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-on-payday/how-to-work-out-and-pay-super","related_obligation_slugs":["stp-phase-2"],"editorial_status":"published"},{"slug":"stp-phase-2","title":"Report under Single Touch Payroll Phase 2","one_liner":"Disaggregated payroll reporting to the ATO via STP-enabled software.","summary":"STP Phase 2 requires employers to disaggregate gross income into income types, allowances and deductions, and report new fields including employment basis, tax treatment code, and cessation reason. From 1 July 2026, Payday Super extends STP with QE and Super Liability fields. STP Phase 2 is the standard reporting method for all employers.","who_must_comply":"All employers.","what_triggers":"Paying wages or salaries.","when_due":"On or before each payday.","evidence_required":"STP submissions in payroll software; ATO STP reports.","max_penalty_description":"Failure to lodge on time penalties; PAYG withholding penalties for incorrect reporting","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":["taxation-administration-act-1953"],"reporting_frequency":"ongoing","topics":["payroll","stp","tax-reporting"],"priority":"high","status":"current","source_url":"https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/single-touch-payroll/","related_obligation_slugs":["payday-super"],"editorial_status":"published"},{"slug":"modern-award-compliance","title":"Pay employees in accordance with the applicable modern award","one_liner":"Apply the correct modern award rates, penalties, allowances, and overtime — wage theft is now criminal.","summary":"Employers must apply the correct modern award (or enterprise agreement) covering each employee, including minimum rates, penalty rates, overtime, allowances, and casual loading. From 1 January 2025, intentional underpayment is a criminal offence under the Fair Work Act, carrying up to 10 years imprisonment for individuals and 3× benefit penalties for corporations.","who_must_comply":"All national-system employers (most private-sector employers).","what_triggers":"Employing staff covered by a modern award.","when_due":"Each pay cycle, ongoing.","evidence_required":"Time records, payslips matching award calculations, classification documentation.","max_penalty_cents":825000000,"max_penalty_description":"Civil penalty up to $21,840 per breach (individuals), $109,200 (small business body corporate) or $546,000 (body corporate with 15+ employees); criminal wage theft up to 10 years prison + 3× benefit","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["fwo","fwc"],"act_slugs":["fair-work-act-2009"],"reporting_frequency":"ongoing","topics":["wages","awards","wage-theft"],"priority":"critical","status":"current","source_url":"https://fairwork.gov.au/pay-and-wages","related_obligation_slugs":["payday-super","stp-phase-2"],"editorial_status":"published"},{"slug":"right-to-disconnect","title":"Honour employees' right to disconnect (s 333M)","one_liner":"Employees can refuse to monitor, read, or respond to out-of-hours contact unless refusal is unreasonable.","summary":"Section 333M of the Fair Work Act (in force since August 2024 for medium/large employers; August 2025 for small business) gives employees the right to refuse out-of-hours work contact from employers or third parties unless that refusal would be unreasonable. The FWC can make stop orders. Workplace policies should set expectations.","who_must_comply":"All national-system employers.","what_triggers":"Contacting employees outside their ordinary working hours.","when_due":"Ongoing.","evidence_required":"Workplace policy covering right to disconnect, after-hours contact protocols.","max_penalty_cents":19000000,"max_penalty_description":"Civil penalty for breach of FWC stop order — up to $21,840 (individual), $109,200 (small business body corporate) or $546,000 (body corporate with 15+ employees) per contravention","jurisdiction_code":"CWLTH","regulator_slugs":["fwc","fwo"],"act_slugs":["fair-work-act-2009"],"reporting_frequency":"ongoing","topics":["workplace-rights","right-to-disconnect"],"priority":"high","status":"current","source_url":"https://fwc.gov.au/workplace-disputes/other-workplace-disputes/common-issues-workplace","editorial_status":"published"},{"slug":"psychosocial-hazards","title":"Manage psychosocial hazards at work","one_liner":"WHS duty extends to psychosocial hazards — workload, bullying, harassment, role conflict.","summary":"Model WHS Regulation 55A (adopted in most states) requires PCBUs to identify, assess, and control psychosocial hazards including high job demands, low support, role conflict, harmful behaviours, and exposure to traumatic events. Safe Work Australia's model code and state codes (e.g. NSW Code of Practice) set the standard. In Victoria, the Occupational Health and Safety (Psychological Health) Regulations 2025 (in force 1 December 2025) and the Compliance Code on psychological health impose equivalent duties.","who_must_comply":"All PCBUs (persons conducting a business or undertaking).","what_triggers":"Conducting a business or undertaking with workers.","when_due":"Continuous WHS duty.","evidence_required":"Risk assessment, consultation records, control measures, training, incident response procedures.","max_penalty_description":"Category 1 to 3 offences apply for breach of the primary duty; see your state's primary duty obligation for the maximum penalties. Industrial manslaughter offences (up to $20M for corporations and 25 years' imprisonment for individuals in some states) apply where a death results.","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["safe-work-australia","worksafe-vic","safework-nsw","whs-qld","safework-sa","worksafe-wa","worksafe-tas","worksafe-act","ntworksafe","comcare"],"act_slugs":["work-health-and-safety-act-2011"],"reporting_frequency":"ongoing","topics":["whs","psychosocial","mental-health"],"priority":"critical","status":"current","source_url":"https://safeworkaustralia.gov.au/safety-topic/managing-health-and-safety/mental-health","editorial_status":"published"},{"slug":"positive-duty-respect-at-work","title":"Take reasonable and proportionate measures to prevent sex discrimination, sexual harassment and victimisation (positive duty)","one_liner":"Employers have a proactive duty to prevent workplace sexual harassment — AHRC has enforcement powers from December 2023.","summary":"Section 47C of the Sex Discrimination Act 1984 (Cth) requires every employer and every person conducting a business or undertaking to take reasonable and proportionate measures to eliminate, as far as possible, unlawful sex discrimination in employment, sexual harassment, harassment on the ground of sex, hostile workplace environments, and related victimisation. The duty covers conduct by the duty holder itself, its employees or workers and its agents, and also conduct by third parties, such as customers or clients, towards its employees or workers. What is reasonable and proportionate depends on the size, nature and circumstances of the business, its resources, and the practicability and cost of the measures (s 47C(6)). The duty sits alongside, and does not limit, work health and safety duties. Division 4A of the Australian Human Rights Commission Act 1986 lets the Commission inquire into compliance, issue compliance notices and accept enforceable undertakings.","who_must_comply":"Every employer and every PCBU in Australia, whatever its size: sole traders with workers, partnerships, companies, not-for-profits and public sector employers. Size and resources affect what measures are reasonable and proportionate, not whether the duty applies.","what_triggers":"Employing anyone, or conducting a business or undertaking in which workers carry out work; the duty extends to conduct by the duty holder's agents and to conduct by any person towards its employees or workers.","when_due":"Ongoing. If the Commission issues a compliance notice, it specifies a reasonable period (at least 21 days) to take the required action; reconsideration or court review must be sought within 21 days.","evidence_required":"Risk assessment of sex discrimination, sexual harassment and hostile environment risks, including from third parties; prevention plan and policies; leadership accountability and reporting; training records; reporting and complaints procedures with records of responses; monitoring and review of the effectiveness of measures.","max_penalty_description":"No direct civil penalty attaches to section 47C. If an inquiry finds non-compliance, the Commission President may give a compliance notice specifying action to take (AHRC Act s 35F); if it is not complied with, the President may apply to the Federal Court or the Federal Circuit and Family Court for an order directing compliance and any other order the court considers appropriate (s 35J). Section 47C is also enforceable through undertakings under Part 6 of the Regulatory Powers Act (s 35K)","jurisdiction_code":"CWLTH","regulator_slugs":["ahrc","fwc"],"act_slugs":["sex-discrimination-act-1984"],"reporting_frequency":"ongoing","topics":["discrimination","sexual-harassment","positive-duty"],"priority":"critical","status":"current","source_url":"https://humanrights.gov.au/our-work/sex-discrimination/projects/positive-duty-under-sex-discrimination-act","editorial_status":"published"},{"slug":"asrs-climate-disclosure","title":"Lodge mandatory climate-related financial disclosures (ASRS S2)","one_liner":"Group 1/2/3 entities must publish ASRS-aligned climate disclosures with their annual financial reports.","summary":"From financial years commencing 1 January 2025 (Group 1), 1 July 2026 (Group 2), and 1 July 2027 (Group 3), eligible entities must prepare and lodge sustainability reports applying the Australian Sustainability Reporting Standards (AASB S2 — climate-related disclosures). Scope 1, 2 and (from year 2) Scope 3 emissions must be disclosed alongside governance, strategy, and risk management. Auditor assurance phases in.","who_must_comply":"Entities that must prepare an annual financial report under Chapter 2M of the Corporations Act and meet a s 292A threshold: two of three size tests (Group 1: revenue over $500M, gross assets over $1B, over 500 employees; Group 2: over $200M, over $500M, over 250 employees; Group 3: over $50M, over $25M, over 100 employees), or NGER reporting obligations, or (registered schemes, super funds, retail CCIVs) asset thresholds. See ASIC RG 280.","what_triggers":"Meeting size thresholds.","when_due":"Annual, with the financial report. Group 1 from financial years starting on or after 1 Jan 2025; Group 2 from financial years starting on or after 1 Jul 2026 (now in force); Group 3 from financial years starting on or after 1 Jul 2027.","evidence_required":"Sustainability report with climate disclosures, emissions calculations, scenario analysis documentation.","max_penalty_cents":10000000000,"max_penalty_description":"ACCC greenwashing actions up to $100M / 3× benefit / 30% of adjusted turnover (conduct from 28 March 2026); ASIC director-duty exposure for poor disclosures","jurisdiction_code":"CWLTH","regulator_slugs":["asic","cer"],"act_slugs":["corporations-act-2001"],"reporting_frequency":"annual","topics":["climate","esg","disclosure","scope-3"],"priority":"high","status":"current","effective_date":"2025-01-01","source_url":"https://www.aasb.gov.au/pronouncements","related_obligation_slugs":["nger-reporting","safeguard-mechanism"],"editorial_status":"published"},{"slug":"nger-reporting","title":"Report greenhouse and energy data under NGER","one_liner":"Corporations meeting NGER thresholds must report Scope 1, Scope 2 emissions and energy data by 31 October (next working day if a weekend).","summary":"The National Greenhouse and Energy Reporting Act 2007 requires registered corporations meeting facility or corporate-group thresholds to report greenhouse gas emissions and energy production/consumption annually. Reports are due 31 October following the reporting year; if that day is a weekend or public holiday the deadline is the next working day (2 November 2026 for 2025-26). No extensions. Facility data feeds the Safeguard Mechanism for facilities >100,000 tCO2-e per year.","who_must_comply":"Corporations meeting NGER thresholds (corporate group emissions ≥50,000 tCO2-e or facility ≥25,000 tCO2-e, plus energy thresholds).","what_triggers":"Crossing an NGER threshold in the reporting year.","when_due":"Annually by 31 October following the 30 June reporting year; if 31 October falls on a weekend or ACT public holiday, by the next working day (2025–26 reports: 2 November 2026). No extensions.","evidence_required":"NGER report via EERS, supporting calculations, verification records.","max_penalty_cents":72800000,"max_penalty_description":"Civil penalties up to ~$728,000 (2,000 penalty units) for late/non-reporting, plus continuing daily penalties; separate offences for false/misleading data","jurisdiction_code":"CWLTH","regulator_slugs":["cer"],"act_slugs":["national-greenhouse-and-energy-reporting-act-2007"],"reporting_frequency":"annual","topics":["climate","nger","emissions"],"priority":"high","status":"current","source_url":"https://cleanenergyregulator.gov.au/NGER","related_obligation_slugs":["asrs-climate-disclosure","safeguard-mechanism"],"editorial_status":"published"},{"slug":"safeguard-mechanism","title":"Comply with Safeguard Mechanism baseline (covered facilities)","one_liner":"Facilities >100,000 tCO2-e/year must keep emissions below an annually declining baseline.","summary":"The Safeguard Mechanism applies to facilities emitting >100,000 tCO2-e per year. Each facility has a baseline that declines 4.9% per year to 2030. Excess emissions must be offset by surrendering ACCUs or SMCs. Production-adjusted baselines apply to trade-exposed facilities. Multi-year monitoring periods are available.","who_must_comply":"Operators of facilities emitting >100,000 tCO2-e covered Scope 1 emissions per year.","what_triggers":"Operating a covered facility.","when_due":"Annual: manage any excess (surrender ACCUs/SMCs or obtain a flexibility measure) before the 1 April compliance deadline.","evidence_required":"NGER report, baseline determination, ACCU surrender confirmation, monitoring period elections.","max_penalty_description":"Civil penalty of 1 penalty unit ($364) per tonne of excess emissions plus 100 penalty units ($36,400) per day the excess continues (for up to 2 years after the deadline); infringement notices and enforceable undertakings also available.","jurisdiction_code":"CWLTH","regulator_slugs":["cer"],"act_slugs":["national-greenhouse-and-energy-reporting-act-2007"],"reporting_frequency":"annual","topics":["climate","safeguard-mechanism","accu"],"priority":"high","status":"current","source_url":"https://cer.gov.au/schemes/safeguard-mechanism","related_obligation_slugs":["nger-reporting"],"editorial_status":"published"},{"slug":"modern-slavery-statement","title":"Publish an annual Modern Slavery Statement","one_liner":"Entities with consolidated revenue ≥$100M must publish an annual Modern Slavery Statement.","summary":"The Modern Slavery Act 2018 (Cth) requires reporting entities with consolidated revenue of at least $100M to publish a Modern Slavery Statement within 6 months of the end of their reporting period. Mandatory criteria cover entity structure, supply chains, risks, actions to address risks, effectiveness, consultation, and other relevant information. Statements are lodged on the Modern Slavery Statements Register. The Anti-Slavery Commissioner (federal) monitors compliance.","who_must_comply":"Australian entities and entities carrying on business in Australia with annual consolidated revenue ≥AUD 100M.","what_triggers":"Consolidated revenue threshold met in a reporting period.","when_due":"Within 6 months of end of reporting period.","evidence_required":"Modern Slavery Statement approved by the principal governing body, signed by a responsible member, lodged on the public register.","max_penalty_description":"No civil penalty under the Act today: the Minister can request an explanation or remedial action and publish details if the request is not complied with (s 16A). On 15 July 2026 the Government announced it will introduce civil penalties for reporting non-compliance and proposed a criminal 'failure to prevent' offence; no bill had been introduced as at 3 October 2026 (Parliament of Australia bills register).","jurisdiction_code":"CWLTH","regulator_slugs":["modern-slavery-comm"],"act_slugs":["modern-slavery-act-2018"],"reporting_frequency":"annual","topics":["modern-slavery","supply-chain","esg"],"priority":"high","status":"current","source_url":"https://modernslaveryregister.gov.au","editorial_status":"published"},{"slug":"wgea-reporting","title":"Lodge WGEA workplace gender equality report","one_liner":"Private sector and Commonwealth public sector employers with 100+ staff must report annually; employers with 500+ must also set gender equality targets.","summary":"The Workplace Gender Equality Act 2012 requires private sector and Commonwealth public sector employers with 100 or more employees to lodge a Gender Equality Report each year between 1 April and 31 May (private sector reporting period 1 April–31 March), covering the gender equality indicators (workforce composition, governing body, equal remuneration, flexible working, sex-based harassment, etc.). WGEA publishes employer-level gender pay gaps. Employers that directly employ 500 or more employees must select 3 targets from WGEA's Gender Equality Targets Menu and meet or show improvement against them within 3 years.","who_must_comply":"Private sector and Commonwealth public sector employers with 100+ employees in Australia.","what_triggers":"Reaching the 100-employee threshold.","when_due":"Annual — by 31 May following the 31 March reporting period end.","evidence_required":"Workplace profile, reporting questionnaire, CEO sign-off, employee/employee-representative notification.","max_penalty_description":"Non-compliance results in naming in a public report and ineligibility for Commonwealth contracts","jurisdiction_code":"CWLTH","regulator_slugs":["wgea"],"act_slugs":["workplace-gender-equality-act-2012"],"reporting_frequency":"annual","topics":["gender-equality","pay-gap","workplace"],"priority":"high","status":"current","source_url":"https://wgea.gov.au/reporting","editorial_status":"published"},{"slug":"soci-cyber-incident-reporting","title":"Report cyber security incidents to ASD (SOCI)","one_liner":"Critical infrastructure asset operators must report critical incidents within 12 hours and other incidents within 72 hours.","summary":"Under the Security of Critical Infrastructure Act 2018, responsible entities for critical infrastructure assets must report cyber security incidents that have a 'significant impact' on the availability of the asset within 12 hours; other reportable cyber incidents within 72 hours. Reports go to ASD's ACSC.","who_must_comply":"Responsible entities for the 11 critical infrastructure sectors covered by SOCI.","what_triggers":"A cyber security incident with significant impact (12h) or other reportable impact (72h).","when_due":"12 hours (significant) / 72 hours (other) of becoming aware.","evidence_required":"Incident report to ASD, internal IR playbook records, log evidence.","max_penalty_cents":220000000,"max_penalty_description":"Civil penalties up to $91,000 (250 penalty units, body corporate) per contravention, plus mandatory direction risks","jurisdiction_code":"CWLTH","regulator_slugs":["asd","home-affairs-soci"],"act_slugs":["security-of-critical-infrastructure-act-2018"],"applies_to_industries":["telecommunications","banking-adi","tech-saas","fintech","aviation","maritime","mining"],"reporting_frequency":"event_driven","topics":["cyber","soci","incident-reporting"],"priority":"critical","status":"current","source_url":"https://www.cisc.gov.au/legislation-regulation-and-compliance/","editorial_status":"published"},{"slug":"soci-rmp","title":"Adopt and maintain a Critical Infrastructure Risk Management Program (CIRMP)","one_liner":"Covered critical infrastructure entities must adopt a CIRMP addressing cyber, physical, personnel, and supply-chain hazards.","summary":"Part 2A of the SOCI Act requires responsible entities for designated critical infrastructure assets to adopt, maintain, comply with, and annually review a written CIRMP. The program must identify hazards (cyber, personnel, physical/natural, supply chain) and document mitigations. Board-approved annual report due within 90 days of the end of each financial year.","who_must_comply":"Responsible entities for designated critical infrastructure assets within scope.","what_triggers":"Being responsible for a designated critical infrastructure asset.","when_due":"CIRMP in place; annual report within 90 days of FY end.","evidence_required":"Written CIRMP, board approval, hazard register, annual report.","max_penalty_cents":220000000,"max_penalty_description":"Civil penalties up to $364,000 (1,000 penalty units, body corporate) for CIRMP obligations; $273,000 for the annual report","jurisdiction_code":"CWLTH","regulator_slugs":["home-affairs-soci"],"act_slugs":["security-of-critical-infrastructure-act-2018"],"reporting_frequency":"annual","topics":["cyber","soci","risk-management"],"priority":"high","status":"current","source_url":"https://www.cisc.gov.au/legislation-regulation-and-compliance/","related_obligation_slugs":["soci-cyber-incident-reporting"],"editorial_status":"published"},{"slug":"cps-234-information-security","title":"Comply with APRA CPS 234 (Information Security)","one_liner":"APRA-regulated entities must maintain information security capability commensurate with the size and extent of threats.","summary":"CPS 234 requires APRA-regulated entities (ADIs, insurers, RSE licensees) to clearly define information security-related roles, maintain capability, implement controls commensurate with vulnerabilities and threats, and notify APRA within 72 hours of a material information security incident.","who_must_comply":"All APRA-regulated entities.","what_triggers":"Being APRA-regulated.","when_due":"Continuous; APRA notification within 72 hours of a material incident.","evidence_required":"Information security policy, control testing, internal audit reports, incident notifications.","max_penalty_description":"APRA enforcement actions including additional capital, licence conditions, directions","jurisdiction_code":"CWLTH","regulator_slugs":["apra"],"act_slugs":["banking-act-1959","insurance-act-1973","life-insurance-act-1995","superannuation-industry-supervision-act-1993"],"applies_to_industries":["banking-adi","insurance-general","superannuation-trustees","private-health-insurers"],"reporting_frequency":"ongoing","topics":["cyber","information-security","apra"],"priority":"critical","status":"current","source_url":"https://www.apra.gov.au/standards/cps-234","editorial_status":"published"},{"slug":"unfair-contract-terms","title":"Avoid unfair contract terms in standard form consumer & small business contracts","one_liner":"From November 2023, unfair contract terms carry pecuniary penalties — up to $100M per term (from 28 March 2026).","summary":"Amendments to the Australian Consumer Law and ASIC Act, effective 9 November 2023, prohibit (with penalties) the use of, or reliance on, unfair contract terms in standard form contracts with consumers and small businesses (now redefined to <100 employees or <$10M turnover). Each unfair term can be a separate contravention.","who_must_comply":"Any business issuing standard form contracts to consumers or small businesses.","what_triggers":"Including or relying on an unfair term in a standard form contract.","when_due":"Ongoing.","evidence_required":"Reviewed contracts, legal sign-off, term-by-term assessment.","max_penalty_cents":10000000000,"max_penalty_description":"$100M, 3× benefit, or 30% of adjusted turnover (corporations); $2.5M (individuals) per term","jurisdiction_code":"CWLTH","regulator_slugs":["accc","asic"],"act_slugs":["competition-and-consumer-act-2010","asic-act-2001"],"applies_to_industries":["ecommerce","retail","tech-saas","telecommunications","credit-licensees","banking-adi","insurance-general","fintech","media-publishing","professional-services","cafes-and-restaurants","hotels-pubs","real-estate-agents","charities-nfp"],"reporting_frequency":"ongoing","topics":["consumer-law","unfair-contract-terms"],"priority":"high","status":"current","source_url":"https://www.accc.gov.au/business","editorial_status":"published"},{"slug":"consumer-guarantees","title":"Honour consumer guarantees under the Australian Consumer Law","one_liner":"Goods and services supplied to consumers come with automatic statutory guarantees that cannot be excluded.","summary":"Schedule 2 of the Competition and Consumer Act 2010 (the ACL) imposes statutory consumer guarantees on goods and services supplied to consumers (broadly: $100K threshold or for personal/domestic use). Remedies vary by major vs minor failure. Manufacturers face additional guarantees including spare parts and repair facilities for a reasonable time.","who_must_comply":"All businesses supplying goods or services to consumers in Australia.","what_triggers":"Supplying goods or services to a consumer.","when_due":"Ongoing.","evidence_required":"Refund/repair/replacement policy, staff training, complaint handling records.","max_penalty_cents":10000000000,"max_penalty_description":"False representations about consumer rights — civil penalties up to $100M / 30% turnover (from 28 March 2026)","jurisdiction_code":"CWLTH","regulator_slugs":["accc"],"act_slugs":["competition-and-consumer-act-2010"],"applies_to_industries":["ecommerce","retail","cafes-and-restaurants","hotels-pubs","tech-saas","telecommunications","manufacturing","professional-services"],"reporting_frequency":"ongoing","topics":["consumer-law","guarantees","refunds"],"priority":"high","status":"current","source_url":"https://accc.gov.au/consumers/buying-products-and-services/consumer-guarantees","editorial_status":"published"},{"slug":"product-safety-recall","title":"Notify ACCC of a voluntary recall within 2 days","one_liner":"Suppliers must notify the ACCC within 2 days of initiating a voluntary consumer product recall.","summary":"Section 128 of the ACL requires a supplier of consumer goods to notify the responsible Minister within 2 days of voluntarily recalling consumer goods. The ACCC operates Product Safety Australia for recall notifications.","who_must_comply":"Suppliers of consumer goods or product-related services.","what_triggers":"Initiating a voluntary recall.","when_due":"Within 2 days of recall. If recalled goods were supplied overseas, notify those recipients and give the ACCC a copy within 10 days.","evidence_required":"Recall notification, communications plan, return/refund records.","max_penalty_cents":1665000,"max_penalty_description":"Failing to notify the Commonwealth Minister within 2 days of taking voluntary recall action is a criminal offence: up to $16,650 (body corporate) or $3,330 (individual) (ACCC).","jurisdiction_code":"CWLTH","regulator_slugs":["accc"],"act_slugs":["competition-and-consumer-act-2010"],"applies_to_industries":["ecommerce","retail","manufacturing","medical-devices","agriculture"],"reporting_frequency":"event_driven","topics":["consumer-law","product-safety","recall"],"priority":"high","status":"current","source_url":"https://www.productsafety.gov.au/business/recall-an-unsafe-product","editorial_status":"published","criminal_liability":true},{"slug":"gst-registration","title":"Register for GST when GST turnover meets the threshold","one_liner":"Register within 21 days when GST turnover reaches $75K (or $150K for NFPs, or any amount for ride-share/taxis).","summary":"Section 23-5 of the GST Act requires registration when GST turnover reaches the $75K threshold ($150K NFP). Ride-share and taxi drivers must register from the first dollar. Once registered, the entity must charge GST on taxable supplies and lodge BAS at the assigned frequency.","who_must_comply":"Businesses meeting the GST turnover threshold.","what_triggers":"Annual or projected GST turnover meeting threshold; first ride-share/taxi trip.","when_due":"Within 21 days of becoming required to register.","evidence_required":"ATO registration confirmation; ongoing BAS lodgements.","max_penalty_description":"Backdated GST liability + general interest charge + failure-to-register penalties","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":["a-new-tax-system-goods-and-services-tax-act-1999"],"reporting_frequency":"one_off","topics":["tax","gst","registration"],"priority":"high","status":"current","source_url":"https://ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/registering-for-gst","editorial_status":"published"},{"slug":"fbt-return","title":"Lodge an FBT return and pay FBT by 21 May","one_liner":"Employers who provided fringe benefits in the FBT year (1 April – 31 March) must lodge by 21 May.","summary":"Employers providing fringe benefits to employees or associates must self-assess FBT, lodge an FBT return, and pay any FBT owed by 21 May. Tax agents may have lodgement extensions. The FBT year runs 1 April – 31 March. Common benefits include cars, expense payments, LAFHA, entertainment, and salary packaging.","who_must_comply":"Employers who have provided fringe benefits during the FBT year.","what_triggers":"Providing fringe benefits.","when_due":"21 May annually (or extended date through tax agent).","evidence_required":"FBT return, benefit valuations, employee declarations, log books (cars).","max_penalty_description":"Failure-to-lodge penalties, general interest charge, shortfall penalties for understatement","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":["fringe-benefits-tax-assessment-act-1986"],"reporting_frequency":"annual","topics":["tax","fbt","payroll"],"priority":"high","status":"current","source_url":"https://www.ato.gov.au/businesses-and-organisations/","editorial_status":"published"},{"slug":"payroll-tax-vic","title":"Pay Victorian payroll tax when threshold met","one_liner":"VIC: 4.85% on Australian wages above the $1 million tax-free threshold (FY2026-27).","summary":"Victoria payroll tax under the Payroll Tax Act 2007 (Vic). FY2026-27: tax-free threshold $1 million a year (monthly: $83,333). 4.85% standard rate; eligible regional employers pay 1.2125%. Full threshold below $3M of Australian wages; between $3M and $5M it phases out at 50% of wages over $3M; no threshold above $5M. Above $10M Australian wages: mental health and wellbeing surcharge 0.5% + COVID-19 debt surcharge 0.5%; above $100M a further 0.5% each (2% total). Group employer rules aggregate wages across related entities. Returns lodged monthly via SRO online.","when_due":"Monthly by the 7th of the following month; annual reconciliation by 21 July.","threshold_description":"Annual Australian taxable wages (grouped) above $1M (FY2026-27)","source_url":"https://www.sro.vic.gov.au/businesses-and-organisations/payroll-tax/thresholds-and-grouping/threshold-and-phase-out-rate","who_must_comply":"Employers paying Australian wages above the Vic threshold (taking into account grouping).","what_triggers":"Wages above the monthly/annual threshold; grouping.","evidence_required":"Monthly returns via SRO Vic, wage records, group nomination documents.","max_penalty_description":"Tax shortfall + interest + penalty tax up to 75% for serious non-compliance","jurisdiction_code":"VIC","regulator_slugs":["sro-vic"],"act_slugs":["payroll-tax-act-2007-vic"],"reporting_frequency":"monthly","topics":["tax","payroll-tax","state"],"priority":"high","status":"current","editorial_status":"published"},{"slug":"payroll-tax-nsw","title":"Pay NSW payroll tax when threshold met","one_liner":"NSW: 5.45% on Australian wages above the $1.2 million tax-free threshold (FY2026-27).","summary":"New South Wales payroll tax under the Payroll Tax Act 2007 (NSW). FY2026-27: tax-free threshold $1.2 million a year (monthly: $92,055 (28-day month) / $98,630 (30-day) / $101,918 (31-day)). 5.45% on wages above the threshold. Flat tax-free threshold, apportioned by the share of Australian wages paid in NSW and by days employed; only one group member claims it. Returns lodged via Revenue NSW.","when_due":"Monthly by the 7th of the following month; annual reconciliation by 28 July.","threshold_description":"Annual Australian taxable wages (grouped) above $1.2M (FY2026-27)","source_url":"https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/lodge-and-pay-returns/thresholds-and-rates","who_must_comply":"Employers with Australian wages above the NSW threshold (including grouping).","what_triggers":"Wages above the threshold; grouping.","evidence_required":"Monthly returns via Revenue NSW, wage records, group nomination.","max_penalty_description":"Tax shortfall + interest + penalty tax up to 75%","jurisdiction_code":"NSW","regulator_slugs":["revenue-nsw"],"act_slugs":["payroll-tax-act-2007-nsw"],"reporting_frequency":"monthly","topics":["tax","payroll-tax","state"],"priority":"high","status":"current","editorial_status":"published"},{"slug":"payroll-tax-qld","title":"Pay Queensland payroll tax when threshold met","one_liner":"QLD: 4.75% on Australian wages above the $1.3 million tax-free threshold (FY2026-27).","summary":"Queensland payroll tax under the Payroll Tax Act 1971 (Qld). FY2026-27: tax-free threshold $1.3 million a year (monthly: $108,333). 4.75% where Australian wages are $6.5M or less; 4.95% above $6.5M. Regional employers may get a 1% discount until 30 June 2030. Deduction of $1.3M reduces by $1 for every $7 of Australian wages above $1.3M, reaching nil at $10.4M. Mental health levy: 0.25% of Queensland wages above $10M (Australian wages >$10M); additional 0.5% above $100M. Returns lodged via QRO Online.","when_due":"Monthly by the 7th of the following month; annual reconciliation by 21 July.","threshold_description":"Annual Australian taxable wages (grouped) above $1.3M (FY2026-27)","source_url":"https://qro.qld.gov.au/payroll-tax/calculate/rates-thresholds/","who_must_comply":"Employers with Australian wages above the QLD threshold (including grouping).","what_triggers":"Wages above threshold; grouping.","evidence_required":"Monthly returns via QRO, wage records, group nomination.","max_penalty_description":"Tax shortfall + interest + penalty tax","jurisdiction_code":"QLD","regulator_slugs":["qro"],"act_slugs":["payroll-tax-act-1971-qld"],"reporting_frequency":"monthly","topics":["tax","payroll-tax","state"],"priority":"high","status":"current","editorial_status":"published"},{"slug":"silica-wel","title":"Comply with the respirable crystalline silica workplace exposure limit (0.05 mg/m³)","one_liner":"The 0.05 mg/m³ (8-hour TWA) silica exposure standard is already binding; from 1 December 2026 it is renamed a workplace exposure limit (WEL) as each jurisdiction implements the WEL list.","summary":"PCBUs must already ensure no one is exposed above the 0.05 mg/m³ (8-hour TWA) workplace exposure standard for respirable crystalline silica. From 1 December 2026, and following implementation into each jurisdiction's WHS laws, the workplace exposure limits list (WEL list) is adopted throughout Australia. The limit value remains 0.05 mg/m³ — a further reduction to 0.025 mg/m³ has been researched and consulted on by Safe Work Australia but is not yet adopted and has no commencement date. Engineered stone fabrication is separately banned (from 1 July 2024). PCBUs must keep air monitoring, controls, health monitoring, and worker information up to date. Victoria regulates silica under its own OHS Regulations rather than the model WHS laws.","who_must_comply":"PCBUs with workers exposed to respirable crystalline silica (construction, stonemasonry, mining, demolition, quarrying).","what_triggers":"Exposure to respirable crystalline silica.","when_due":"From 1 December 2026.","evidence_required":"Air monitoring records, control plan, health monitoring records, SDS, worker training.","max_penalty_description":"WHS category 1 — up to $20M / 25 years imprisonment depending on jurisdiction","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["safe-work-australia","worksafe-vic","safework-nsw","whs-qld","safework-sa","worksafe-wa","worksafe-tas","worksafe-act","ntworksafe"],"act_slugs":["work-health-and-safety-act-2011"],"applies_to_industries":["construction","mining","manufacturing"],"reporting_frequency":"ongoing","topics":["whs","silica","exposure-standard"],"priority":"critical","status":"current","effective_date":"2026-12-01","source_url":"https://safeworkaustralia.gov.au/safety-topic/hazards/crystalline-silica-and-silicosis","editorial_status":"published"},{"slug":"aged-care-quality-standards","title":"Comply with Aged Care Quality Standards (Aged Care Act 2024)","one_liner":"From 1 November 2025, providers must comply with the strengthened Aged Care Quality Standards.","summary":"The new Aged Care Act 2024, in force from 1 November 2025, embeds a rights-based Statement of Rights and strengthened Aged Care Quality Standards (7 standards). Providers must comply on commencement; the Aged Care Quality and Safety Commission has expanded compliance powers including civil penalties, registered nurse 24/7 in residential aged care, and serious incident response scheme (SIRS) obligations.","who_must_comply":"Registered providers (Quality Standards apply according to registration category).","what_triggers":"Operating an aged care service.","when_due":"Ongoing from 1 November 2025.","evidence_required":"Quality system documentation, audits, training, SIRS reports, RN 24/7 rosters.","max_penalty_description":"Civil penalties, sanctions, registration revocation","jurisdiction_code":"CWLTH","regulator_slugs":["aged-care-quality"],"act_slugs":["aged-care-act-2024"],"applies_to_industries":["aged-care"],"reporting_frequency":"ongoing","topics":["aged-care","quality-standards"],"priority":"critical","status":"current","effective_date":"2025-11-01","source_url":"https://agedcarequality.gov.au","editorial_status":"published"},{"slug":"ndis-reportable-incident","title":"Report serious NDIS incidents to the NDIS Commission","one_liner":"Death, serious injury, abuse, neglect, unauthorised restrictive practices, and sexual misconduct must be notified.","summary":"Registered NDIS providers must notify the NDIS Quality and Safeguards Commission of reportable incidents under the NDIS Act and Rules. Six categories: death; serious injury; abuse or neglect; unlawful sexual or physical contact or assault; sexual misconduct; unauthorised use of restrictive practices (NDIS Act s73Z). Death, serious injury, abuse or neglect, unlawful contact or assault and sexual misconduct are notified within 24 hours of key personnel becoming aware, with further details within 5 business days; unauthorised restrictive practices within 5 business days (NDIS (Incident Management and Reportable Incidents) Rules 2018 ss20-21). Providers must also maintain an incident management system that meets Rules ss10-13.","who_must_comply":"Registered NDIS providers.","what_triggers":"Occurrence of a reportable incident in connection with NDIS supports.","when_due":"Initial report within 24 hours; 5-day follow-up; investigation outcomes as required.","evidence_required":"NDIS Commission notification (via portal), incident management plan, investigation record.","max_penalty_description":"Breaching a condition of registration, including the incident management and reportable incident rules, is a civil penalty contravention under NDIS Act s 73J: up to 250 penalty units ($91,000), or 10,000 penalty units ($3.64M) for a serious contravention. The Commissioner can also impose compliance notices, banning orders, and suspend or revoke registration.","jurisdiction_code":"CWLTH","regulator_slugs":["ndis-commission"],"act_slugs":["national-disability-insurance-scheme-act-2013"],"applies_to_industries":["ndis-providers"],"reporting_frequency":"event_driven","topics":["ndis","incident-reporting"],"priority":"critical","status":"current","source_url":"https://ndiscommission.gov.au/providers/incident-management-and-reportable-incidents","editorial_status":"published"},{"slug":"tpb-registration","title":"Maintain TPB registration (tax/BAS agents)","one_liner":"Tax agents and BAS agents must be registered with the TPB and comply with the Code of Professional Conduct.","summary":"Tax practitioners (tax agents, BAS agents) must be registered with the Tax Practitioners Board and meet the Code of Professional Conduct. The TASA Code includes obligations regarding honesty, confidentiality, competence, PI insurance, and (from 1 January 2025) significantly expanded breach-reporting and false-and-misleading-statement obligations.","who_must_comply":"Tax agents, BAS agents, tax (financial) advisers.","what_triggers":"Providing tax agent or BAS services for a fee.","when_due":"Initial registration before providing services; annual renewal; CPE compliance.","evidence_required":"TPB registration, PI insurance certificate, CPE log, Code compliance records.","max_penalty_description":"From 1 October 2026, the maximum civil penalty for each TASA civil penalty contravention is 2,500 penalty units ($910,000) for an individual and 50,000 penalty units ($18.2 million) for a body corporate or significant global entity. Unregistered entities that provide tax agent or BAS services for a fee, advertise them, or claim to be registered also commit criminal offences (up to 40 months' imprisonment and/or 200 penalty units, $72,800). The TPB can also terminate registration and bar re-registration for up to 10 years.","jurisdiction_code":"CWLTH","regulator_slugs":["tpb"],"act_slugs":["tax-agent-services-act-2009"],"applies_to_industries":["accountants"],"reporting_frequency":"ongoing","topics":["tax-practitioners","registration"],"priority":"high","status":"current","source_url":"https://www.tpb.gov.au","editorial_status":"published"},{"slug":"afsl-general-obligations-912a","title":"Comply with AFSL general obligations (s 912A)","one_liner":"AFSL holders must do all things necessary to ensure financial services are provided efficiently, honestly and fairly.","summary":"Section 912A of the Corporations Act imposes ten general obligations on AFS licensees including: efficient/honest/fair provision of services; managing conflicts; complying with conditions; adequate resources; competence; training; risk management; dispute resolution; and (since 2021) the design and distribution obligations under Part 7.8A.","who_must_comply":"All AFSL holders.","what_triggers":"Holding an AFSL.","when_due":"Continuous.","evidence_required":"Compliance plan, RG 104 register, breach reports, training records, AFCA membership.","max_penalty_cents":1820000000,"max_penalty_description":"Civil penalties up to $18.2M / 3× benefit / 10% turnover (corporations)","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["afsl_holder"],"reporting_frequency":"ongoing","topics":["financial-services","afsl","general-obligations"],"priority":"critical","status":"current","source_url":"https://asic.gov.au/regulatory-resources/financial-services/giving-financial-product-advice/","editorial_status":"published"},{"slug":"breach-reporting-rgs","title":"Report reportable situations to ASIC within 30 days (RG 78)","one_liner":"AFSL/ACL holders must report reportable situations within 30 calendar days of becoming aware.","summary":"Section 912DAA Corporations Act (reportable situations are defined in s 912D) and s 50A NCCP Act require AFSL and ACL holders to report reportable situations to ASIC within 30 calendar days of having reasonable grounds to believe a reportable situation has arisen. RG 78 provides guidance. Significant breaches, investigations exceeding 30 days, and serious fraud must all be reported.","who_must_comply":"AFSL holders, ACL holders.","what_triggers":"Reasonable grounds to believe a reportable situation has arisen.","when_due":"Within 30 calendar days.","evidence_required":"Breach register, RG 78 reports submitted via ASIC Regulatory Portal, investigation file notes.","max_penalty_cents":1820000000,"max_penalty_description":"Civil penalty (s 912DAA(7)): for a body corporate the greatest of $18.2M (50,000 penalty units), 3× the benefit, or 10% of annual turnover (capped at 2.5M penalty units); for an individual licensee up to $1.82M (5,000 penalty units). Failing to report is also an offence (up to 2 years imprisonment).","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001","national-consumer-credit-protection-act-2009"],"applies_to_entity_types":["afsl_holder","acl_holder"],"reporting_frequency":"event_driven","topics":["financial-services","breach-reporting"],"priority":"critical","status":"current","source_url":"https://www.asic.gov.au/regulatory-resources/financial-services/reportable-situations-for-afs-and-credit-licensees/","editorial_status":"published"},{"slug":"responsible-lending","title":"Comply with NCCP responsible lending obligations","one_liner":"Credit licensees must not enter into credit contracts unsuitable for the consumer.","summary":"Chapter 3 of the NCCP Act requires credit licensees to make reasonable enquiries and verification about the consumer's financial situation and objectives, and to assess whether the credit contract would be unsuitable. ASIC's RG 209 provides guidance. Note: 2020 reform proposal to repeal these obligations was abandoned in 2021 — they remain in force.","who_must_comply":"ACL holders providing credit assistance or entering credit contracts with consumers.","what_triggers":"Providing credit assistance or entering a consumer credit contract.","when_due":"Before entering or recommending the contract.","evidence_required":"Pre-contractual assessment, supporting documents, file notes.","max_penalty_cents":1820000000,"max_penalty_description":"Civil penalties up to $18.2M / 3× benefit / 10% turnover; consumer remedies","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["national-consumer-credit-protection-act-2009"],"applies_to_industries":["credit-licensees"],"reporting_frequency":"ongoing","topics":["credit","responsible-lending"],"priority":"critical","status":"current","source_url":"https://asic.gov.au/regulatory-resources/credit/responsible-lending","editorial_status":"published"},{"slug":"spam-act-compliance","title":"Comply with the Spam Act 2003 (consent, identify, unsubscribe)","one_liner":"All commercial electronic messages must have consent, identify the sender, and offer a working unsubscribe.","summary":"The Spam Act 2003 prohibits sending commercial electronic messages (email, SMS, instant messaging) without consent, requires accurate sender identification, and a functional unsubscribe facility (effective within 5 working days, no cost beyond the cost of sending the unsubscribe request, valid 30 days minimum). ACMA enforces; recent infringement notices exceed $1M.","who_must_comply":"Anyone sending commercial electronic messages in Australia or with an Australian link.","what_triggers":"Sending commercial electronic messages.","when_due":"Ongoing.","evidence_required":"Consent records, sender ID configuration, unsubscribe handling logs.","max_penalty_cents":220000000,"max_penalty_description":"Civil penalties (Federal Court, per day): up to $728,000/day (first) or $3.64M/day (repeat) for a body corporate; plus ACMA infringement notices","jurisdiction_code":"CWLTH","regulator_slugs":["acma"],"act_slugs":["spam-act-2003"],"applies_to_industries":["ecommerce","retail","tech-saas","charities-nfp","media-publishing","telecommunications","fintech","credit-licensees","real-estate-agents","professional-services"],"reporting_frequency":"ongoing","topics":["marketing","spam","consent"],"priority":"high","status":"current","source_url":"https://acma.gov.au/spam","editorial_status":"published"},{"slug":"do-not-call-wash","title":"Wash outbound marketing lists against the Do Not Call Register","one_liner":"Lists must be washed within 30 days of the call/SMS unless valid consent.","summary":"The Do Not Call Register Act 2006 requires telemarketers to not make unsolicited telemarketing calls or send marketing faxes to numbers on the DNCR, except where consent is given. Lists must be washed within 30 days. ACMA operates the DNCR; carriers and telemarketers pay per-number wash fees.","who_must_comply":"Telemarketers and businesses making outbound marketing calls in Australia.","what_triggers":"Making an outbound marketing call.","when_due":"Wash within 30 days of contact.","evidence_required":"DNCR wash records, consent records, calling lists with wash status.","max_penalty_cents":220000000,"max_penalty_description":"Civil penalties up to $3.64M/day (repeat, body corporate) + infringement notices; recent enforcement >$1M","jurisdiction_code":"CWLTH","regulator_slugs":["acma"],"act_slugs":["do-not-call-register-act-2006"],"applies_to_industries":["ecommerce","retail","telecommunications","charities-nfp","credit-licensees","real-estate-agents","professional-services"],"reporting_frequency":"ongoing","topics":["marketing","do-not-call"],"priority":"high","status":"current","source_url":"https://www.donotcall.gov.au","editorial_status":"published"},{"slug":"acnc-annual-information-statement","title":"Lodge the ACNC Annual Information Statement","one_liner":"Registered charities must lodge the AIS within 6 months of the end of the reporting period.","summary":"All ACNC-registered charities must lodge an Annual Information Statement (and, for medium/large charities, a financial report) within 6 months of the end of their reporting period. The AIS confirms charity details, programs, finances, and governance. Two consecutive non-lodgements can result in revocation.","who_must_comply":"All ACNC-registered charities.","what_triggers":"Being a registered charity.","when_due":"Within 6 months of reporting period end (typically 31 December for FY entities).","evidence_required":"AIS submission, financial reports (medium/large), responsible persons register.","max_penalty_description":"Loss of charity status (DGR endorsement, tax concessions); civil penalties for false/misleading info","jurisdiction_code":"CWLTH","regulator_slugs":["acnc"],"act_slugs":["australian-charities-and-not-for-profits-commission-act-2012"],"applies_to_entity_types":["charity"],"applies_to_industries":["charities-nfp"],"reporting_frequency":"annual","topics":["charities","ais"],"priority":"critical","status":"current","source_url":"https://www.acnc.gov.au/for-charities/manage-your-charity","editorial_status":"published"},{"slug":"vevo-check","title":"Verify work rights via VEVO before employment","one_liner":"Employers must verify visa work rights via VEVO before hiring non-citizens.","summary":"Sections 245AB and 245AC of the Migration Act 1958 prohibit allowing an unlawful non-citizen to work, or a non-citizen to work in breach of a work-related visa condition. VEVO (Visa Entitlement Verification Online) provides real-time verification. From 1 July 2024, employer sponsor offences include strengthened protections for sponsored workers.","who_must_comply":"All Australian employers (and labour hire intermediaries).","what_triggers":"Considering or employing a non-citizen.","when_due":"Before commencement; periodic re-checks for fixed-term visas.","evidence_required":"VEVO check records, copies of visa grant notices, employer-arranged checks logs.","max_penalty_description":"Offence: up to 2 years' imprisonment and/or 360 penalty units ($131,040); civil penalty 240 penalty units ($87,360) per contravention (more for bodies corporate); up to 5 years / 900 penalty units where the worker is exploited. Sponsor sanctions may also apply.","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["home-affairs"],"act_slugs":["migration-act-1958"],"reporting_frequency":"ongoing","topics":["migration","work-rights"],"priority":"high","status":"current","source_url":"https://immi.homeaffairs.gov.au/visas/","editorial_status":"published"},{"slug":"online-safety-boe","title":"Comply with Basic Online Safety Expectations + industry codes","one_liner":"Social media services, app distribution services, and other captured providers must meet the BOSE and industry codes.","summary":"Under section 45 of the Online Safety Act 2021 the Minister determines Basic Online Safety Expectations for social media services, relevant electronic services and designated internet services. They expect providers to take reasonable steps so that all Australian end-users can use the service safely, children's best interests are a primary consideration, features such as encrypted services, anonymous accounts, generative AI and recommender systems can be used safely, unlawful and harmful material is minimised, users can report and complain, and terms of use are enforced. The Expectations themselves are not enforceable in court (s 45(4)); the enforceable part is reporting. eSafety can require periodic or one-off reports on how a provider meets them (ss 49 and 56) or make reporting determinations for classes of services, and can publish statements about a provider's performance. Separate registered industry codes and standards impose binding duties.","who_must_comply":"Providers of social media services, relevant electronic services (such as messaging and online gaming services) and designated internet services (apps and websites) used by Australian end-users. Reporting duties arise only for a provider given a notice, or covered by a determination, by the eSafety Commissioner.","what_triggers":"Providing a covered service to Australian end-users; a legal duty arises when eSafety gives the provider a periodic or non-periodic reporting notice or makes a reporting determination covering its class of service.","when_due":"As specified in the notice: periodic reports cover intervals of 6 to 24 months and are due no earlier than 28 days after the end of each interval (s 49(3)-(4)); one-off reports by the date in a non-periodic notice.","evidence_required":"Responses to eSafety reporting notices; records of the reasonable steps taken against each Expectation and why they are reasonable; safety risk assessments across design, development and deployment; default privacy and safety settings for services used by children; age assurance measures; user reporting and complaints data; published transparency reports.","max_penalty_cents":700000000,"max_penalty_description":"Failing to comply with a periodic or non-periodic reporting notice (or a reporting determination) is a civil penalty contravention: 500 penalty units ($182,000) per contravention (Online Safety Act 2021 ss 50, 53, 57 and 60). eSafety may instead issue a formal warning, and may publish a statement where a provider does not answer an information request","jurisdiction_code":"CWLTH","regulator_slugs":["ic-australia"],"act_slugs":["online-safety-act-2021"],"applies_to_industries":["tech-saas","telecommunications","media-publishing"],"reporting_frequency":"ongoing","topics":["online-safety","bose"],"priority":"high","status":"current","source_url":"https://www.esafety.gov.au/industry/basic-online-safety-expectations","editorial_status":"published"},{"slug":"ahpra-cpd-registration","title":"Maintain AHPRA registration and CPD","one_liner":"Registered health practitioners must hold current registration and meet annual CPD per their National Board standards.","summary":"Under the Health Practitioner Regulation National Law, all 16 health professions regulated through the National Scheme must hold current registration with AHPRA, meet annual continuing professional development minimums set by their National Board, and hold appropriate professional indemnity insurance. Self-declaration on renewal is binding; PI policy must cover scope of practice including any cosmetic or telehealth work.","who_must_comply":"Registered health practitioners in the 16 professions regulated by the 15 National Boards.","what_triggers":"Practising any regulated health profession in Australia.","when_due":"Annual renewal by the date set for each profession (renewal dates differ by Board); CPD each registration period under the Board's CPD registration standard.","evidence_required":"AHPRA renewal confirmation, CPD log per Board minimums, PI insurance certificate.","max_penalty_description":"Holding out as registered without current registration is a criminal offence; loss of registration; mandatory notifications by employers.","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["ahpra"],"act_slugs":["health-practitioner-regulation-national-law-act-2009"],"applies_to_industries":["health-practitioners"],"reporting_frequency":"annual","topics":["health-practitioners","registration","cpd"],"priority":"critical","status":"current","source_url":"https://ahpra.gov.au/Registration/Continuing-Professional-Development.aspx","editorial_status":"published"},{"slug":"ahpra-mandatory-notification","title":"Make mandatory notifications to AHPRA","one_liner":"Practitioners, employers and education providers must notify AHPRA of conduct that puts the public at risk.","summary":"Section 140 of the National Law requires registered health practitioners, employers and education providers to make a mandatory notification when they form a reasonable belief that another practitioner has practised while intoxicated, engaged in sexual misconduct, placed the public at risk of substantial harm because of impairment, or significantly departed from accepted professional standards.","who_must_comply":"Registered practitioners, employers of practitioners, education providers.","what_triggers":"Forming a reasonable belief about notifiable conduct.","when_due":"As soon as practicable.","evidence_required":"Notification submitted to AHPRA; internal incident record.","max_penalty_description":"Disciplinary action for failure to notify; potential registration consequences","jurisdiction_code":"CWLTH","regulator_slugs":["ahpra"],"act_slugs":["health-practitioner-regulation-national-law-act-2009"],"applies_to_industries":["health-practitioners","aged-care","ndis-providers"],"reporting_frequency":"event_driven","topics":["health-practitioners","notifications","patient-safety"],"priority":"critical","status":"current","source_url":"https://ahpra.gov.au/Notifications/mandatorynotifications.aspx","editorial_status":"published"},{"slug":"best-interests-duty-brokers","title":"Mortgage broker best interests duty","one_liner":"Brokers must act in the consumer's best interests when providing credit assistance.","summary":"Section 158LA of the NCCP Act imposes a best interests duty on mortgage brokers. Brokers must act in the consumer's best interests and prioritise the consumer's interests if there is a conflict. ASIC's RG 273 gives guidance — conduct an appropriate range of comparisons, document the reasons for the recommendation, and price-prefer the consumer unless clearly outweighed by other factors.","who_must_comply":"Mortgage brokers and brokerage businesses.","what_triggers":"Providing credit assistance for a credit contract or related insurance.","when_due":"Each consumer interaction.","evidence_required":"Documented loan comparison, recommendation rationale, file notes addressing consumer's objectives and circumstances.","max_penalty_cents":1820000000,"max_penalty_description":"Civil penalties up to $18.2M / 3× benefit / 10% turnover (corporations); consumer remedies","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["national-consumer-credit-protection-act-2009"],"applies_to_industries":["credit-licensees"],"reporting_frequency":"ongoing","topics":["credit","best-interests-duty","mortgage-broking"],"priority":"critical","status":"current","source_url":"https://www.asic.gov.au/regulatory-resources/credit/","editorial_status":"published"},{"slug":"ddo","title":"Comply with Design and Distribution Obligations (DDO)","one_liner":"Issuers and distributors of retail financial products must have a Target Market Determination (TMD) and distribute consistently with it.","summary":"Part 7.8A of the Corporations Act requires issuers and distributors of retail financial products (including credit) to make a target market determination (TMD), distribute consistently with the TMD, report significant dealings inconsistent with it, and review TMDs periodically.","who_must_comply":"Issuers and distributors of retail financial products and credit products.","what_triggers":"Issuing or distributing in-scope products.","when_due":"Continuous; TMDs reviewed periodically and on trigger events.","evidence_required":"Documented TMD, distribution monitoring data, significant-dealings register, TMD review records.","max_penalty_cents":1820000000,"max_penalty_description":"Civil penalties to the maximum financial-services regime ($18.2M / 3× benefit / 10% turnover)","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_industries":["fintech","banking-adi","insurance-general","superannuation-trustees","credit-licensees"],"reporting_frequency":"ongoing","topics":["financial-services","ddo","tmd"],"priority":"critical","status":"current","source_url":"https://www.asic.gov.au/regulatory-resources/financial-services/","editorial_status":"published"},{"slug":"cps-230-operational-risk","title":"Comply with APRA CPS 230 (Operational Risk Management)","one_liner":"APRA-regulated entities must manage operational risk including a comprehensive third-party / outsourcing register from 1 July 2025.","summary":"CPS 230 (in force from 1 July 2025) replaces CPS 231 (outsourcing) and CPS 232 (business continuity). Requires APRA-regulated entities to identify critical operations, set tolerance levels for disruption, maintain a comprehensive register of material service providers, manage concentration risk, and conduct testing.","who_must_comply":"All APRA-regulated entities (ADIs, insurers, RSE licensees).","what_triggers":"Being APRA-regulated.","when_due":"Continuous since 1 July 2025. The transition for pre-existing service provider contracts ended on the earlier of the next renewal or 1 July 2026, so all arrangements are now covered. The updated CPS 230 and CPG 230 (including exempt service provider categories) apply from 1 July 2026. Submit the material service provider register in APRA Connect.","evidence_required":"Critical operations register, service provider register, tolerance levels, business continuity test results, board attestation.","max_penalty_description":"APRA directions, additional capital, licence conditions","jurisdiction_code":"CWLTH","regulator_slugs":["apra"],"act_slugs":["banking-act-1959","insurance-act-1973","superannuation-industry-supervision-act-1993"],"applies_to_industries":["banking-adi","insurance-general","superannuation-trustees","private-health-insurers"],"reporting_frequency":"ongoing","topics":["apra","operational-risk","cps-230","third-party"],"priority":"critical","status":"current","effective_date":"2025-07-01","source_url":"https://apra.gov.au/operational-risk-management","editorial_status":"published"},{"slug":"far-accountability","title":"Comply with Financial Accountability Regime (FAR) accountability obligations","one_liner":"Banking entities from 15 March 2024; insurers and super trustees from 15 March 2025.","summary":"The Financial Accountability Regime extends BEAR-style accountability across banking, insurance and superannuation. Requires registration of accountable persons, accountability statements and maps, deferred remuneration arrangements, and breach reporting to ASIC/APRA.","who_must_comply":"Banking entities, insurance entities and RSE licensees, plus significant related entities.","what_triggers":"Being a FAR-regulated entity.","when_due":"Continuous; specific events trigger ASIC/APRA notifications.","evidence_required":"Accountability statements, accountability map, deferred remuneration arrangements, accountable persons register.","max_penalty_cents":1820000000,"max_penalty_description":"Accountable entities: civil penalty of up to the greatest of 50,000 penalty units ($18.2M), 3× the benefit derived or detriment avoided, or 10% of annual turnover (capped at 2.5 million penalty units). Individuals face civil penalties (up to 5,000 penalty units, $1.82M) only for ancillary involvement in a contravention (FAR Act s 81). Accountable persons can be disqualified by the Regulator.","jurisdiction_code":"CWLTH","regulator_slugs":["apra","asic"],"act_slugs":["financial-accountability-regime-act-2023"],"applies_to_industries":["banking-adi","insurance-general","superannuation-trustees","private-health-insurers"],"reporting_frequency":"ongoing","topics":["far","accountability","executives"],"priority":"critical","status":"current","effective_date":"2024-03-15","source_url":"https://apra.gov.au/financial-accountability-regime","editorial_status":"published"},{"slug":"rto-standards","title":"Comply with Standards for RTOs","one_liner":"Registered training organisations must comply with the Standards for RTOs 2025 from 1 July 2025.","summary":"The 2025 Standards for Registered Training Organisations took effect on 1 July 2025 and are made under the National Vocational Education and Training Regulator Act 2011. They have three components: the Outcome Standards, which set the outcomes an RTO must deliver for high-quality training; the Compliance Standards, which protect the integrity of the VET sector; and the Credential Policy, which sets the credentials required to deliver training and assessment and to validate assessment. ASQA regulates RTOs against the Standards using practice guides, self-assurance questions and performance assessments, and alongside them RTOs carry continuing data obligations: annual VET activity reporting to NCVER and the quality indicator annual summary. The Department of Employment and Workplace Relations publishes a Guide to the Outcome Standards.","who_must_comply":"Every registered training organisation within ASQA's jurisdiction delivering nationally recognised training or accredited courses, including RTOs that also deliver to overseas students and so carry ESOS requirements.","what_triggers":"Holding, applying for or renewing registration as an RTO, or changing scope of registration.","when_due":"Continuous. Quality indicator annual summary for the previous calendar year due by 30 June each year (late submissions are not accepted; the 2026 summary window runs 1 January to 30 June 2027). AVETMISS or VET Information Standard activity data for each calendar year reported early in the following year. Registration renewed before it expires.","evidence_required":"Self-assurance records against the Outcome and Compliance Standards; training and assessment strategies and materials; trainer and assessor credentials under the Credential Policy; assessment validation records; student records and VET activity data submissions; quality indicator learner and employer survey results; complaints and appeals records; third-party arrangement agreements.","max_penalty_description":"ASQA uses a tiered compliance management process; a provider may be required to submit an ATR explaining the cause of non-compliance, the actions it will take and the evidence it will supply once they are done. For significant non-compliance ASQA may seek to cancel the provider's registration","jurisdiction_code":"CWLTH","regulator_slugs":["asqa"],"act_slugs":["national-vocational-education-and-training-regulator-act-2011"],"applies_to_industries":["education-rto"],"reporting_frequency":"ongoing","topics":["vet","rto","standards"],"priority":"critical","status":"current","effective_date":"2025-07-01","source_url":"https://www.asqa.gov.au/for-providers/standards-for-RTOs/about-the-standards","editorial_status":"published"},{"slug":"ndis-practice-standards","title":"Comply with NDIS Practice Standards","one_liner":"Registered NDIS providers must meet the NDIS Practice Standards for their registration groups.","summary":"NDIS Practice Standards are mandatory quality assurance standards for registered NDIS providers. The core module applies to registered providers delivering higher-risk supports; supplementary modules apply by support type (specialised disability accommodation, behaviour support, etc.); the verification module applies to providers delivering lower-risk supports. From 1 July 2026, supported independent living (SIL) providers and NDIS digital platform providers must be registered and audited against the Standards. Audited by approved quality auditors.","who_must_comply":"Registered NDIS providers, including, from 1 July 2026, all supported independent living (SIL) and NDIS digital platform providers.","what_triggers":"Registering with the NDIS Commission.","when_due":"Continuous; certification audits at registration renewal.","evidence_required":"Audit certificate, quality management system, worker screening records.","max_penalty_description":"Revocation or suspension of registration; banning orders against responsible individuals","jurisdiction_code":"CWLTH","regulator_slugs":["ndis-commission"],"act_slugs":["national-disability-insurance-scheme-act-2013"],"applies_to_industries":["ndis-providers"],"reporting_frequency":"ongoing","topics":["ndis","practice-standards"],"priority":"critical","status":"current","source_url":"https://ndiscommission.gov.au/providers/registered-ndis-providers/provider-obligations-and-requirements/ndis-practice-standards","editorial_status":"published"},{"slug":"food-safety-supervisor","title":"Appoint a certified Food Safety Supervisor (FSS)","one_liner":"Food businesses serving ready-to-eat food must have a trained FSS reasonably available.","summary":"Standard 3.2.2A of the Food Standards Code requires food service, catering and retail businesses that handle unpackaged, potentially hazardous ready-to-eat food to appoint a Food Safety Supervisor who holds a Food Safety Supervisor certificate obtained in the past 5 years and ensure food handlers are trained. Category one businesses must also substantiate critical food safety controls. Category two businesses (retailers of such food that is not made on site) need the FSS and food handler training. Each state and territory enforces the Standard through its Food Act.","who_must_comply":"Food service businesses serving ready-to-eat food, particularly cafés, restaurants, hotels, caterers, takeaway.","what_triggers":"Operating a Category one or Category two food business.","when_due":"From premises commencement; FSS available during service.","evidence_required":"FSS certificate, Food Safety Management Tool records.","max_penalty_description":"State-specific infringement notices and prosecution","jurisdiction_code":"CWLTH","regulator_slugs":["fsanz"],"act_slugs":["food-standards-australia-new-zealand-act-1991"],"applies_to_industries":["cafes-and-restaurants","hotels-pubs"],"reporting_frequency":"ongoing","topics":["food-safety","fss","hospitality"],"priority":"high","status":"current","source_url":"https://www.foodstandards.gov.au/business/food-safety/overview-food-safety-management-tools","editorial_status":"published"},{"slug":"allergen-labelling-pean","title":"Comply with Plain English Allergen Labelling (PEAL)","one_liner":"From 25 February 2026, allergen labelling must use plain English and a standardised format.","summary":"Standard 1.2.3 of the Food Standards Code, as varied on 25 February 2021 (Proposal P1044), requires allergens on packaged food to be declared in a standardised plain-English format, including a 'Contains' summary statement and bold declarations in the ingredient list. A 3-year transition ended in February 2024, followed by a 2-year period in which food packaged and labelled before the transition ended could still be sold. That period ended in February 2026, so all packaged food sold must now comply.","who_must_comply":"Food manufacturers and suppliers of packaged food in Australia.","what_triggers":"Manufacturing or supplying packaged food.","when_due":"Now in full effect: all stock must comply from 25 February 2026.","evidence_required":"Updated labels, allergen risk assessments, supplier specifications.","max_penalty_description":"State-based fines + product recall obligations","jurisdiction_code":"CWLTH","regulator_slugs":["fsanz","accc"],"act_slugs":["food-standards-australia-new-zealand-act-1991"],"applies_to_industries":["cafes-and-restaurants","retail"],"reporting_frequency":"ongoing","topics":["food-safety","allergens","labelling"],"priority":"high","status":"current","effective_date":"2026-02-25","source_url":"https://www.foodstandards.gov.au/food-standards-code","editorial_status":"published"},{"slug":"chain-of-responsibility","title":"Comply with Heavy Vehicle Chain of Responsibility (CoR)","one_liner":"Every party in the heavy vehicle supply chain has a positive duty under HVNL.","summary":"Sections 26C-26D of the Heavy Vehicle National Law (HVNL) impose a primary duty on each party in the supply chain (consignors, packers, loaders, schedulers, operators, drivers, consignees) to ensure, so far as reasonably practicable, the safety of transport activities. Mirrors WHS due diligence.","who_must_comply":"Every party in the heavy vehicle supply chain.","what_triggers":"Engaging in a heavy vehicle supply chain activity.","when_due":"Continuous.","evidence_required":"Risk assessments, contracts allocating duties, training, monitoring records, incident reports.","max_penalty_description":"Category 1: up to $3M (corporations), 5 years prison; Category 2 and 3 lower but substantial","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["nhvr"],"act_slugs":["heavy-vehicle-national-law"],"applies_to_industries":["road-transport","manufacturing","construction","retail","agriculture"],"reporting_frequency":"ongoing","topics":["cor","transport","whs"],"priority":"critical","status":"current","source_url":"https://www.nhvr.gov.au/safety-accreditation-compliance/chain-of-responsibility","editorial_status":"published"},{"slug":"ged-environmental","title":"Comply with the General Environmental Duty (VIC)","one_liner":"Victorian PCBUs must take 'reasonably practicable' steps to minimise harm to human health and the environment.","summary":"Section 25 of the Environment Protection Act 2017 (Vic) imposes the general environmental duty (GED): anyone engaging in an activity that could cause harm to human health or the environment from pollution or waste must eliminate or otherwise reduce those risks so far as reasonably practicable. It is a preventive, risk-based duty that applies at all times, not only after harm occurs, and it is one of the 13 duties in the Act alongside the contaminated land, waste, pollution-response and noise duties. The Act is administered by EPA Victoria together with the Environment Protection Regulations 2021. Permissions (licences, permits and registrations required for Schedule 1 activities) work alongside the GED rather than replacing it, and compliance codes and other general standards show how the duty can be met. The approach mirrors the 'reasonably practicable' test familiar from work health and safety law.","who_must_comply":"Every business and household in Victoria whose activities create a risk of harm to human health or the environment from pollution or waste. EPA Victoria expects businesses to follow a documented risk management process; households are not required to, though EPA notes their collective impact can be significant.","what_triggers":"Conducting any activity in Victoria that creates a risk of harm from pollution or waste — for example storing chemicals, generating, storing or transporting waste, or operating plant that emits to air, water or land.","when_due":"Continuous. Risks must be identified and controlled before harm occurs, and controls reviewed whenever activities, waste streams or equipment change.","evidence_required":"Risk register identifying pollution and waste hazards for each activity; record of controls chosen and why they are reasonably practicable; waste stream inventory and handling, storage and disposal procedures; maintenance and inspection records for plant and storage areas; staff training records; any permission held and its conditions; use of an applicable compliance code.","max_penalty_cents":165780000,"max_penalty_description":"EPA Victoria states there are significant penalties for businesses that do not meet the general environmental duty; the Act includes a range of offences with significant criminal and civil penalties and gives courts civil remedies and compensation orders. Penalty amounts are set in the Act — check the current figure with EPA Victoria","criminal_liability":true,"jurisdiction_code":"VIC","regulator_slugs":["epa-vic"],"act_slugs":["environment-protection-act-2017-vic"],"reporting_frequency":"ongoing","topics":["environment","ged","vic"],"priority":"high","status":"current","source_url":"https://www.epa.vic.gov.au/general-environmental-duty","editorial_status":"published"},{"slug":"act-portable-lsl-hospitality-2026","title":"Register for ACT portable long service leave (hospitality / beauty)","one_liner":"ACT extends portable LSL to cafés, restaurants, accommodation, hair and beauty from 1 January 2027 (deferred from 1 July 2026).","summary":"From 1 January 2027 (deferred from 1 July 2026), the ACT extends its portable Long Service Leave scheme to cover hospitality (cafés, restaurants, accommodation) and hair and beauty industries. Employers must register, pay quarterly levies, and lodge returns. Workers accrue portable LSL across employers within the covered industries.","who_must_comply":"ACT employers in hospitality, accommodation, hair and beauty.","what_triggers":"Employing workers in hairdressing and beauty or accommodation and food services in the ACT from 1 January 2027 (joining the Services Industry Scheme).","when_due":"Registration from commencement; quarterly returns and levies.","evidence_required":"Registration confirmation, quarterly returns, payment records.","max_penalty_description":"Levies are payable under the scheme; late lodgement or payment can attract penalties and interest (see ACT Leave). Food and beverage businesses receive phased levy discounts in the first three years.","jurisdiction_code":"ACT","regulator_slugs":["act-leave"],"act_slugs":["long-service-leave-portable-schemes-act-2009-act"],"applies_to_industries":["cafes-and-restaurants","hotels-pubs"],"reporting_frequency":"quarterly","topics":["lsl","portable","act","hospitality"],"priority":"high","status":"upcoming","effective_date":"2027-01-01","source_url":"https://actleave.act.gov.au/","editorial_status":"published"},{"slug":"asic-breach-reporting-rg-78","title":"Maintain auditor / financial reporting (Chapter 2M)","one_liner":"Large proprietary, public and disclosing entities must prepare and lodge audited financial reports.","summary":"Chapter 2M of the Corporations Act requires public companies, disclosing entities, large proprietary companies (any two of: $50M consolidated revenue, $25M consolidated gross assets, 100 employees) and registered managed investment schemes to prepare audited annual financial reports and lodge with ASIC within prescribed timeframes (typically 3-4 months after FY end).","who_must_comply":"Public companies, disclosing entities, large proprietary companies, registered MIS.","what_triggers":"Meeting the relevant threshold or category.","when_due":"Annual — typically 3 months for disclosing entities, 4 months for others, after FY end.","evidence_required":"Audited financial report, directors' report, auditor's report, lodgement via ASIC.","max_penalty_cents":1820000000,"max_penalty_description":"Civil penalties + director duty exposure for materially incorrect reports","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["company","managed_investment_scheme"],"reporting_frequency":"annual","topics":["financial-reporting","audit"],"priority":"high","status":"current","source_url":"https://asic.gov.au/regulatory-resources/financial-reporting-and-audit/","editorial_status":"published"},{"slug":"asic-large-prop-threshold","title":"Determine large proprietary company status annually","one_liner":"Test the three large-prop thresholds at the end of each financial year — failing any two triggers Chapter 2M reporting.","summary":"Section 45A defines a 'large proprietary company' as one satisfying any two of: $50M consolidated revenue, $25M consolidated gross assets, or 100+ employees for the financial year. Companies satisfying the threshold must comply with Chapter 2M reporting and audit obligations.","who_must_comply":"All proprietary companies.","what_triggers":"End of each financial year.","when_due":"Annual self-assessment at FY end.","evidence_required":"Threshold assessment workpaper, consolidated financial information for the group.","max_penalty_description":"Civil penalties for non-lodgement of audited reports if large; director duty exposure","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["company"],"reporting_frequency":"annual","topics":["financial-reporting","thresholds"],"priority":"high","status":"current","source_url":"https://asic.gov.au/for-business/running-a-company/annual-statements/","editorial_status":"published"},{"slug":"tax-agent-services-code","title":"Comply with the TASA Code of Professional Conduct","one_liner":"Tax practitioners must observe honesty, competence, confidentiality, PI insurance, and (from 2025) expanded breach reporting.","summary":"Section 30-10 of the Tax Agent Services Act 2009 sets the Code of Professional Conduct. From 1 January 2025, the Code is supplemented by significantly expanded breach and false-and-misleading-statement obligations under the 2024 Determinations, plus new client engagement requirements.","who_must_comply":"Registered tax agents, BAS agents, tax (financial) advisers.","what_triggers":"Providing tax agent or BAS services for a fee.","when_due":"Continuous; specific events trigger breach reports.","evidence_required":"PI insurance, CPE log, conflict register, breach register, client engagement letters.","max_penalty_description":"From 1 October 2026, the maximum civil penalty for each TASA civil penalty contravention is 2,500 penalty units ($910,000) for an individual and 50,000 penalty units ($18.2 million) for a body corporate or significant global entity. Unregistered entities that provide tax agent or BAS services for a fee, advertise them, or claim to be registered also commit criminal offences (up to 40 months' imprisonment and/or 200 penalty units, $72,800). The TPB can also suspend or terminate registration and bar re-registration for up to 10 years.","jurisdiction_code":"CWLTH","regulator_slugs":["tpb"],"act_slugs":["tax-agent-services-act-2009"],"applies_to_industries":["accountants"],"reporting_frequency":"ongoing","topics":["tax-practitioners","code-of-conduct"],"priority":"critical","status":"current","source_url":"https://www.tpb.gov.au/code-professional-conduct","editorial_status":"published"},{"slug":"fbt-electric-vehicle-exemption","title":"Track eligibility for the electric car FBT exemption","one_liner":"Eligible electric vehicles under the LCT threshold provided to employees are FBT-exempt.","summary":"The Electric Car Discount provides an FBT exemption for eligible electric and plug-in hybrid vehicles below the LCT threshold for fuel-efficient vehicles ($91,661 for 2026-27; $91,387 for 2025-26). PHEV exemption applies to cars purchased before 1 April 2025 with continuous eligible use. Reportable fringe benefit reporting still applies on employee payment summaries.","who_must_comply":"Employers providing EVs/PHEVs to employees.","what_triggers":"Providing a qualifying vehicle to an employee.","when_due":"Annual FBT return.","evidence_required":"Log books, vehicle eligibility documentation, lease records.","max_penalty_description":"FBT shortfall + interest if exemption claimed incorrectly","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":["fringe-benefits-tax-assessment-act-1986"],"reporting_frequency":"annual","topics":["fbt","ev","tax"],"priority":"medium","status":"current","source_url":"https://www.ato.gov.au/law/view/document?DocID=AFS%2FEV-FBT%2F00001&PiT=99991231235958","editorial_status":"published"},{"slug":"asic-rg-271-internal-dispute-resolution","title":"Comply with internal dispute resolution standards (RG 271)","one_liner":"Financial firms must acknowledge complaints within 24 hours and resolve within prescribed timeframes.","summary":"ASIC's Regulatory Guide 271 sets binding internal dispute resolution standards for AFSL/ACL holders and superannuation trustees. Mandatory acknowledgement within 24 hours, complaint definition includes social media expressions of dissatisfaction, prescribed timeframes by complaint type, and prescribed IDR data reporting to ASIC.","who_must_comply":"AFSL holders, ACL holders, RSE licensees, traditional trustee companies.","what_triggers":"Receiving a complaint.","when_due":"Acknowledge within 24 hours; resolve within 30 calendar days (most complaints).","evidence_required":"Complaints register, IDR response letters, IDR data report to ASIC (annual cycle).","max_penalty_description":"Breach reportable to ASIC under RG 78; regulator enforcement action","jurisdiction_code":"CWLTH","regulator_slugs":["asic","afca"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["afsl_holder","acl_holder"],"reporting_frequency":"ongoing","topics":["complaints","idr","financial-services"],"priority":"high","status":"current","source_url":"https://asic.gov.au/regulatory-resources/find-a-document/regulatory-guides/rg-271-internal-dispute-resolution/","editorial_status":"published"},{"slug":"asic-product-intervention","title":"Comply with ASIC product intervention orders","one_liner":"Issuers and distributors must observe any product intervention order made by ASIC.","summary":"Part 7.9A of the Corporations Act enables ASIC to make product intervention orders banning, restricting or imposing conditions on financial products causing significant consumer detriment. Orders are binding and contraventions attract civil and criminal penalties.","who_must_comply":"Issuers and distributors of subject products.","what_triggers":"An applicable ASIC product intervention order.","when_due":"From the order's commencement date.","evidence_required":"Updated PDS / TMD / sales scripts; cessation of prohibited activities.","max_penalty_cents":1820000000,"max_penalty_description":"Civil penalties to the maximum financial-services regime","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"reporting_frequency":"event_driven","topics":["financial-services","intervention"],"priority":"high","status":"current","source_url":"https://www.asic.gov.au/regulatory-resources/financial-services/","editorial_status":"published"},{"slug":"asx-listing-disclosure-3-1","title":"Comply with ASX continuous disclosure (Listing Rule 3.1)","one_liner":"Listed entities must immediately disclose price-sensitive information to the market.","summary":"ASX Listing Rule 3.1 requires a listed entity, once it is or becomes aware of any information concerning it that a reasonable person would expect to have a material effect on the price or value of its securities, to tell ASX that information immediately, through ASX's market announcements office. Section 677 of the Corporations Act explains when information is taken to have a material effect, and the rule works together with the statutory continuous disclosure provisions in sections 674 and 675. Listing Rule 3.1A carves out information only while all three limbs hold: it falls within one of five situations (disclosure would breach a law; an incomplete proposal or negotiation; supposition or insufficiently definite matters; information generated for internal management purposes; or a trade secret), it remains confidential, and a reasonable person would not expect it to be disclosed. Under Listing Rule 3.1B, if ASX considers there is or is likely to be a false market and asks for information to correct or prevent it, the entity must give that information immediately, even where 3.1A would otherwise apply.","who_must_comply":"Every entity admitted to the ASX official list, acting through its board and the officers responsible for market disclosure.","what_triggers":"The entity becoming aware of information about it that a reasonable person would expect to have a material effect on the price or value of its securities (for example a material contract, earnings surprise or major transaction), loss of confidentiality over information previously withheld under 3.1A, or an ASX request to correct a false market.","when_due":"Immediately on becoming aware of the information; immediately when ASX asks for information to correct or prevent a false market (Listing Rule 3.1B).","evidence_required":"Board-approved continuous disclosure policy; disclosure committee minutes and materiality assessments; log of information withheld in reliance on Listing Rule 3.1A with confidentiality controls; market announcements and their lodgement times; records of ASX queries and responses.","max_penalty_cents":1820000000,"max_penalty_description":"Breach of Listing Rule 3.1 is a breach of the ASX Listing Rules, which ASX enforces, and also engages the statutory continuous disclosure obligations in sections 674 and 675 of the Corporations Act, which ASIC enforces; penalty amounts are set by the Corporations Act","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["asx","asic"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["company"],"reporting_frequency":"event_driven","topics":["continuous-disclosure","listed","asx"],"priority":"critical","status":"current","source_url":"https://www.asx.com.au/content/dam/asx/rules-guidance-notes-waivers/asx-listing-rules/rules/Chapter03.pdf","editorial_status":"published"},{"slug":"casa-rpas-operator","title":"Hold a Remote Pilot Licence / RPAS operator certificate (drones)","one_liner":"Commercial drone operations require operator certification + remote pilot licensing.","summary":"Part 101 of the Civil Aviation Safety Regulations requires drone operators conducting commercial operations to hold a Remote Operator Certificate (ReOC) and individual pilots to hold a Remote Pilot Licence (RePL), except for sub-2kg micro RPA operating under the excluded RPA rules.","who_must_comply":"Commercial RPAS operators and pilots.","what_triggers":"Operating an RPA commercially in Australian airspace.","when_due":"Before commencement of commercial operations.","evidence_required":"ReOC, RePL, operations manual, maintenance records, flight logs.","max_penalty_description":"Strict liability fines + suspension/cancellation","jurisdiction_code":"CWLTH","regulator_slugs":["casa"],"act_slugs":["civil-aviation-act-1988"],"applies_to_industries":["aviation"],"reporting_frequency":"ongoing","topics":["aviation","drones","rpa"],"priority":"high","status":"current","source_url":"https://casa.gov.au/drones","editorial_status":"published"},{"slug":"wgea-employer-statement-gap","title":"Provide WGEA employer statement on the gender pay gap","one_liner":"Employers can publish an employer statement alongside WGEA's published pay gap figures.","summary":"WGEA publishes the gender pay gap of every relevant employer on its Employer Data Explorer; its 2024-25 Employer Gender Pay Gaps Report, released in March 2026, covers about 8,500 private sector workplaces, 126 Commonwealth public sector employers and 1,850 corporate groups. Each year a reporting employer may add an Employer Statement: a publicly accessible web page, linked from the Employer Portal, that WGEA displays beside the employer's published gap. The statement lets the employer explain the context for its gap, its gender equality priorities and commitments, and its progress against any gender equality targets. Providing one is not compulsory, WGEA provides no template (it publishes an Employer Statement Guide), and WGEA does not review or warrant a statement's accuracy. Corporate groups can link a group-wide statement and subsidiary-specific statements.","who_must_comply":"Relevant employers under the Workplace Gender Equality Act 2012 whose gender pay gaps WGEA publishes: private sector employers, Commonwealth public sector employers, registered higher education providers, public companies and not-for-profits with 100 or more employees (or corporate groups with 100 or more employees combined). Only organisations that received their own Executive Summary appear in the Employer Statement list.","what_triggers":"Lodging an annual Gender Equality Report (lodgement period 1 April to 31 May) as a relevant employer, which leads WGEA to publish the employer's gender pay gap.","when_due":"Optional. To appear alongside the gap when it is published, upload the statement link in the WGEA Employer Portal at least one week before WGEA publishes employer gender pay gaps; the link does not go live before publication.","evidence_required":"Published Employer Statement at a publicly accessible URL (beginning https://), the link entered against each relevant employer in the Employer Portal after accepting WGEA's notice and disclaimer, and the gender pay gap analysis and target progress data the statement relies on.","max_penalty_description":"No penalty: providing an Employer Statement is not compulsory. The underlying Gender Equality Report is mandatory, and WGEA has used its statutory power to name relevant employers that did not lodge on time","jurisdiction_code":"CWLTH","regulator_slugs":["wgea"],"act_slugs":["workplace-gender-equality-act-2012"],"reporting_frequency":"annual","topics":["gender-equality","pay-gap","wgea-statement"],"priority":"medium","status":"current","source_url":"https://www.wgea.gov.au/reporting/reporting-guide/next-steps/statements","editorial_status":"published"},{"slug":"icnms-vic-incident-notify","title":"Notify VIC WorkSafe of notifiable WHS incidents","one_liner":"Death, serious injury, illness or dangerous incident must be notified to WorkSafe immediately.","summary":"Victoria is not a model WHS law state: incident notification sits in the Occupational Health and Safety Act 2004 (Vic). An employer or self-employed person must notify WorkSafe Victoria on 13 23 60 immediately after becoming aware that a notifiable incident has occurred at a workplace under its management and control, follow up with written notification within 48 hours, and preserve the incident site until an inspector arrives or directs otherwise. Notifiable incidents are deaths, incidents requiring medical treatment (immediate in-patient hospital treatment, immediate treatment for listed injuries such as amputation, serious head or eye injury, degloving, electric shock, spinal injury or serious laceration, or treatment within 48 hours of exposure to a substance) and dangerous incidents such as uncontrolled spills, fires, explosions, falls of objects from height, structural collapses and failures of specified plant. Notification preserves WorkSafe's ability to investigate.","who_must_comply":"Every employer (individual, company, partnership, association, franchise or not-for-profit, public or private) and every self-employed person in Victoria, for incidents at a workplace under its management and control. Where several employers manage or control the workplace (for example a principal contractor and a subcontractor), each has the duty. Notification may be delegated to a supervisor, but the legal responsibility stays with the employer. No notice is required where the employer or self-employed person is the only person injured or exposed.","what_triggers":"Becoming aware of a death, an injury or illness needing the medical treatment described above, or an incident exposing a person to a serious risk from immediate or imminent exposure to a listed hazard (including plant incidents covered by the requirements that began on 1 July 2024).","when_due":"Immediately by telephone on 13 23 60 (24 hours a day, 7 days a week); written notification within 48 hours; site preserved until an inspector arrives or gives a direction. An inspector's non-disturbance notice can last up to 7 days.","evidence_required":"Copy of the written notification (Incident Notification Form) kept for at least 5 years and made available to inspectors, injured or exposed persons and their representatives, the relevant health and safety representative and the health and safety committee; incident investigation report; record of site-preservation steps and any inspector directions.","max_penalty_description":"Failure to notify WorkSafe of a notifiable incident is an offence under the OHS Act and may result in prosecution (WorkSafe Victoria). Separate duties to notify apply under the Dangerous Goods Act 1985 and the Dangerous Goods (Explosives) Regulations 2022","criminal_liability":true,"jurisdiction_code":"VIC","regulator_slugs":["worksafe-vic"],"act_slugs":["occupational-health-and-safety-act-2004-vic"],"reporting_frequency":"event_driven","topics":["whs","incident-notification","vic"],"priority":"critical","status":"current","source_url":"https://www.worksafe.vic.gov.au/notifiable-incidents-under-occupational-health-and-safety-act-2004","editorial_status":"published"},{"slug":"carf-crypto-reporting","title":"Crypto-Asset Reporting Framework (CARF): announced, not yet law","one_liner":"AU adopts the OECD CARF for crypto reporting; reporting expected from 2027, first international exchange ~2028 (per Dec 2025 MYEFO).","summary":"Australia has announced it will implement the OECD's Crypto-Asset Reporting Framework. Crypto-Asset Service Providers (CASPs) including exchanges, brokers and OTC desks would be required to collect customer information and report transactions to the ATO for automatic exchange with foreign tax authorities. This measure is not yet law (ATO, October 2026).","who_must_comply":"Crypto-Asset Service Providers operating in Australia.","what_triggers":"Operating as a CASP.","when_due":"Not yet law. The government announced CARF and a domestic crypto reporting regime in MYEFO (17 December 2025); the ATO expects Australia's first CARF exchange in 2028. Reporting dates will be set by the legislation.","evidence_required":"KYC records (CARF-aligned), transaction records, automatic-exchange reports to ATO.","max_penalty_description":"ATO administrative penalties; alignment with AML/CTF DCE penalties","jurisdiction_code":"CWLTH","regulator_slugs":["ato","austrac"],"act_slugs":["income-tax-assessment-act-1997"],"applies_to_industries":["fintech"],"reporting_frequency":"annual","topics":["crypto","carf","reporting"],"priority":"high","status":"upcoming","source_url":"https://www.ato.gov.au/about-ato/new-legislation/in-detail/international/oecd-crypto-asset-reporting-framework-and-domestic-reporting","editorial_status":"published"},{"slug":"essential-eight-ml2","title":"Essential Eight and RFFR/ESAF assurance for DEWR-contracted providers","one_liner":"Providers whose Department of Employment and Workplace Relations contract requires Right Fit For Risk (RFFR) assurance must meet its Essential Eight and ISM requirements.","summary":"Right Fit For Risk (RFFR) is the Department of Employment and Workplace Relations' approach to assessing and maintaining assurance over external IT systems used to deliver departmental services; it is moving to a revised External Systems Assurance Framework (ESAF). The ASD Information Security Manual (ISM) and Essential Eight Maturity Model are the baseline. Other Commonwealth contracts may impose Essential Eight or ISM requirements through their own terms.","who_must_comply":"Providers whose contract with the Department of Employment and Workplace Relations requires RFFR/ESAF assurance over external IT systems used to deliver departmental services. Other Commonwealth contracts may impose Essential Eight or ISM requirements through their own terms (see PSPF).","what_triggers":"A DEWR contract requiring RFFR/ESAF assurance.","when_due":"Before access to data; reassessment as required by the contract and the ESAF.","evidence_required":"IRAP assessment report, ISM compliance documentation, E8 maturity attestation.","max_penalty_description":"Loss of contract / panel access; reputational exposure on Commonwealth supplier registers","jurisdiction_code":"CWLTH","regulator_slugs":["asd"],"act_slugs":[],"applies_to_industries":["tech-saas","professional-services"],"reporting_frequency":"annual","topics":["cyber","essential-eight","rffr","ism"],"priority":"high","status":"current","source_url":"https://www.dewr.gov.au/right-fit-for-risk","editorial_status":"published"},{"slug":"payroll-tax-wa","title":"Pay Western Australian payroll tax when threshold met","one_liner":"WA: 5.5% on Australian wages above the $1 million tax-free threshold (FY2026-27).","summary":"Western Australia payroll tax under the Pay-roll Tax Act 2002 (WA). FY2026-27: tax-free threshold $1 million a year (monthly: $83,333). 5.5% on WA taxable wages. Diminishing threshold: reduces by $2 for every $13 of Australian wages above $1M, reaching nil at $7.5M. Returns lodged via RevenueWA Online.","when_due":"Monthly by the 7th of the following month; annual reconciliation by 21 July.","threshold_description":"Annual Australian taxable wages (grouped) above $1M (FY2026-27)","source_url":"https://www.wa.gov.au/government/multi-step-guides/payroll-tax-employer-guide/calculation-payroll-tax-employer-guide","who_must_comply":"Employers paying Australian wages above the WA threshold (taking grouping into account).","what_triggers":"Annual or monthly wages exceeding the threshold; group nomination.","evidence_required":"Monthly returns via RevenueWA, wage records, group nomination.","max_penalty_description":"Tax shortfall + interest + penalty tax up to 75%","jurisdiction_code":"WA","regulator_slugs":["rev-wa"],"act_slugs":["pay-roll-tax-act-2002-wa"],"reporting_frequency":"monthly","topics":["tax","payroll-tax","state"],"priority":"high","status":"current","editorial_status":"published"},{"slug":"payroll-tax-sa","title":"Pay South Australian payroll tax when threshold met","one_liner":"SA: 4.95% on Australian wages above the $1.5 million tax-free threshold (FY2026-27).","summary":"South Australia payroll tax under the Payroll Tax Act 2009 (SA). FY2026-27: tax-free threshold $1.5 million a year (monthly: $125,000). Nil up to $1.5M of Australian wages; variable 0%–4.95% between $1.5M and $1.7M; 4.95% above $1.7M. Register once Australian wages exceed $1.5M; maximum deduction $600,000 a year ($50,000 a month). Returns lodged via RevenueSA Online.","when_due":"Monthly by the 7th of the following month; annual reconciliation by 21 July.","threshold_description":"Annual Australian taxable wages (grouped) above $1.5M (FY2026-27)","source_url":"https://www.revenuesa.sa.gov.au/payroll-tax/rates-and-thresholds","who_must_comply":"Employers paying Australian wages above the SA threshold.","what_triggers":"Wages above threshold; group nomination.","evidence_required":"Monthly returns via RevenueSA, wage records, group nomination.","max_penalty_description":"Tax shortfall + interest + penalty tax","jurisdiction_code":"SA","regulator_slugs":["revenue-sa"],"act_slugs":["payroll-tax-act-2009-sa"],"reporting_frequency":"monthly","topics":["tax","payroll-tax","state"],"priority":"high","status":"current","editorial_status":"published"},{"slug":"payroll-tax-tas","title":"Pay Tasmanian payroll tax when threshold met","one_liner":"TAS: 4% / 6.1% on Australian wages above the $1.25 million tax-free threshold (FY2026-27).","summary":"Tasmania payroll tax under the Payroll Tax Act 2008 (Tas). FY2026-27: tax-free threshold $1.25 million a year (monthly threshold: days in the month ÷ days in the year × $1.25 million). 0% on wages to $1.25M; 4% on $1,250,001–$2M; 6.1% above $2M. Two-tier marginal structure on total Australian (grouped) wages. Returns lodged monthly via TasRevenue Online.","when_due":"Monthly by the 7th of the following month; annual reconciliation by 21 July.","threshold_description":"Annual Australian taxable wages (grouped) above $1.25M (FY2026-27)","source_url":"https://www.sro.tas.gov.au/payroll-tax/rates-thresholds","who_must_comply":"Employers paying Australian wages above the TAS threshold.","what_triggers":"Wages above threshold; group nomination.","evidence_required":"Monthly returns via TasRevenue, wage records.","max_penalty_description":"Tax shortfall + interest + penalty tax","jurisdiction_code":"TAS","regulator_slugs":["sro-tas"],"act_slugs":["payroll-tax-act-2008-tas"],"reporting_frequency":"monthly","topics":["tax","payroll-tax","state"],"priority":"high","status":"current","editorial_status":"published"},{"slug":"payroll-tax-nt","title":"Pay Northern Territory payroll tax when threshold met","one_liner":"NT: 5.5% on Australian wages above the $2.5 million tax-free threshold (FY2026-27).","summary":"Northern Territory payroll tax under the Payroll Tax Act 2009 (NT). FY2026-27: tax-free threshold $2.5 million a year (monthly: $208,333). 5.5%; from 1 July 2026, 6.5% for employers and groups with Australia-wide wages of $100M or more. Deductible amount from the $2.5M threshold under the Act's Schedule (deduction settings unchanged from 1 July 2026). Returns lodged via Territory Revenue Office (INTRA).","when_due":"Monthly by the 21st of the following month; annual reconciliation by 21 July.","threshold_description":"Annual Australian taxable wages (grouped) above $2.5M (FY2026-27)","source_url":"https://treasury.nt.gov.au/dtf/territory-revenue-office/payroll-tax/payroll-tax-rates-and-thresholds","who_must_comply":"Employers paying Australian wages above the NT threshold.","what_triggers":"Wages above threshold; group nomination.","evidence_required":"Monthly returns via TRO, wage records.","max_penalty_description":"Tax shortfall + interest + penalty tax","jurisdiction_code":"NT","regulator_slugs":["trc-nt"],"act_slugs":["payroll-tax-act-2009-nt"],"reporting_frequency":"monthly","topics":["tax","payroll-tax","state"],"priority":"high","status":"current","editorial_status":"published"},{"slug":"payroll-tax-act","title":"Pay ACT payroll tax when threshold met","one_liner":"ACT: 6.75% on Australian wages above the $1.75 million tax-free threshold (FY2026-27).","summary":"Australian Capital Territory payroll tax under the Payroll Tax Act 2011 (ACT). FY2026-27: tax-free threshold $1.75 million a year (monthly: $145,833.33). General rate by Australia-wide wages: 6.75% ($1.75M–$20M), 6.85% ($20M–$50M), 7.35% ($50M–$100M), 7.85% ($100M–$150M), 8.75% (above $150M). Flat tax-free threshold, apportioned by days employed and the ACT share of Australia-wide wages. Returns lodged via the ACT Revenue Office Self Service Portal.","when_due":"Monthly by the 7th of the following month; annual reconciliation by 28 July.","threshold_description":"Annual Australian taxable wages (grouped) above $1.75M (FY2026-27)","source_url":"https://www.revenue.act.gov.au/business-taxes-and-levies/payroll-tax/about-payroll-tax","who_must_comply":"Employers paying Australian wages above the ACT threshold.","what_triggers":"Wages above threshold; group nomination.","evidence_required":"Monthly returns via ACT Revenue Online, wage records.","max_penalty_description":"Tax shortfall + interest + penalty tax","jurisdiction_code":"ACT","regulator_slugs":["act-revenue"],"act_slugs":["payroll-tax-act-2011-act"],"reporting_frequency":"monthly","topics":["tax","payroll-tax","state"],"priority":"high","status":"current","editorial_status":"published"},{"slug":"sis-trustee-covenants","title":"Comply with SIS Act trustee covenants","one_liner":"Super fund trustees owe statutory covenants of care, skill, diligence, best financial interests, and prudent investment.","summary":"Section 52 of the Superannuation Industry (Supervision) Act 1993 imposes covenants on trustees of regulated super funds: act with care, skill and diligence; act in the best financial interests of beneficiaries; avoid conflicts; observe prudent investment principles; and maintain adequate financial resources. APRA-regulated trustees additionally comply with SPS 510, SPS 530, SPS 220.","who_must_comply":"Trustees of regulated superannuation funds (APRA-regulated RSE licensees and SMSF trustees).","what_triggers":"Holding office as a super fund trustee.","when_due":"Continuous.","evidence_required":"Investment governance framework, conflicts register, trustee minutes, BFID decision documentation.","max_penalty_description":"Civil penalties (Commonwealth penalty units, indexed); loss of RSE licence; member compensation orders","jurisdiction_code":"CWLTH","regulator_slugs":["apra","asic","ato"],"act_slugs":["superannuation-industry-supervision-act-1993"],"applies_to_industries":["superannuation-trustees"],"reporting_frequency":"ongoing","topics":["super","trustee-duties","bfid"],"priority":"critical","status":"current","source_url":"https://www.apra.gov.au/standards/sps-530","editorial_status":"published"},{"slug":"smsf-audit","title":"Lodge an annual SMSF audit before lodging the SMSF Annual Return","one_liner":"Self-managed super funds must be audited by an ASIC-registered auditor each year.","summary":"Section 35C of the SIS Act requires SMSFs to be audited annually by an approved SMSF auditor (ASIC-registered, independent). The audit covers financial and compliance components. Auditor must report contraventions to the ATO via an Auditor/Actuary Contravention Report (ACR).","who_must_comply":"SMSF trustees.","what_triggers":"Operating an SMSF.","when_due":"Annual — before lodging the SMSF Annual Return (typically by 28 February or 15 May, depending on tax agent arrangements).","evidence_required":"Auditor's report (financial + compliance), audit working papers, ACR if contraventions identified.","max_penalty_description":"ATO penalties (admin penalties + non-compliance tax); risk of fund becoming non-complying (loss of concessional tax rate)","jurisdiction_code":"CWLTH","regulator_slugs":["ato","asic"],"act_slugs":["superannuation-industry-supervision-act-1993"],"applies_to_entity_types":["smsf"],"reporting_frequency":"annual","topics":["super","smsf","audit"],"priority":"critical","status":"current","source_url":"https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/self-managed-super-funds-smsf/smsf-administration-and-reporting","editorial_status":"published"},{"slug":"smsf-sole-purpose-test","title":"Maintain SMSF compliance with the sole purpose test (s 62)","one_liner":"SMSFs must be maintained for the sole purpose of providing retirement benefits.","summary":"Section 62 of the SIS Act requires SMSFs to be maintained solely for one or more core or ancillary purposes — primarily provision of retirement benefits. Pre-retirement benefits to members, related party transactions outside the rules, and asset use by members (e.g. collectibles, residential property) breach the test.","who_must_comply":"SMSF trustees.","what_triggers":"Operating an SMSF.","when_due":"Continuous.","evidence_required":"Investment strategy, valuation evidence, related-party transaction documentation, collectibles compliance for in-house assets.","max_penalty_description":"Loss of complying status; non-arm's length income taxed at 47%; trustee admin penalties; potential disqualification","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":["superannuation-industry-supervision-act-1993"],"applies_to_entity_types":["smsf"],"reporting_frequency":"ongoing","topics":["super","smsf","sole-purpose"],"priority":"critical","status":"current","source_url":"https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/self-managed-super-funds-smsf/","editorial_status":"published"},{"slug":"mysuper-licensing","title":"MySuper authorisation for default super products","one_liner":"Default super contributions can only flow to APRA-authorised MySuper products.","summary":"Under the Stronger Super reforms, default superannuation contributions (where an employee has not chosen a fund) must be paid to a MySuper-authorised product. Trustees offering MySuper products must hold APRA authorisation, meet member-outcome assessment requirements, and pass annual performance testing.","who_must_comply":"APRA-regulated super trustees offering default products.","what_triggers":"Offering a default investment option.","when_due":"Continuous; annual performance test; member-outcome assessment.","evidence_required":"MySuper authorisation, performance test results, member-outcome assessment record.","max_penalty_description":"APRA can require name-and-shame, prohibit new members, withdraw authorisation","jurisdiction_code":"CWLTH","regulator_slugs":["apra"],"act_slugs":["superannuation-industry-supervision-act-1993"],"applies_to_industries":["superannuation-trustees"],"reporting_frequency":"ongoing","topics":["super","mysuper","performance-test"],"priority":"high","status":"current","source_url":"https://www.apra.gov.au/superannuation","editorial_status":"published"},{"slug":"afsl-pi-insurance-rg-126","title":"Maintain adequate PI insurance (AFSL holders, RG 126)","one_liner":"AFSL holders providing financial services to retail clients must hold adequate professional indemnity insurance.","summary":"Section 912B and ASIC RG 126 require AFSL holders that deal with retail clients to hold adequate PI insurance covering financial services activities. ASIC sets minimum cover levels (currently at least $2M for any one claim) and limited exclusions. EDR-related cover must be included.","who_must_comply":"AFSL holders dealing with retail clients (most AFSLs).","what_triggers":"Holding an AFSL with retail authorisations.","when_due":"Continuous; PI renewal annually.","evidence_required":"PI policy certificate, broker confirmation of coverage features, ASIC compensation arrangement notification.","max_penalty_description":"Breach of s 912A general obligations; ASIC licence conditions or suspension","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["afsl_holder"],"reporting_frequency":"ongoing","topics":["financial-services","pi-insurance","afsl"],"priority":"critical","status":"current","source_url":"https://asic.gov.au/regulatory-resources/find-a-document/regulatory-guides/rg-126-compensation-and-insurance-arrangements-for-afs-licensees/","editorial_status":"published"},{"slug":"afsl-rep-authorisations","title":"Authorise representatives correctly (Authorised Representative regime)","one_liner":"AFSL holders must authorise representatives in writing and notify ASIC of new ARs within 15 business days.","summary":"Sections 916A-916F of the Corporations Act govern authorised representatives. AFSL holders must authorise ARs in writing, specify the services covered, retain a register, and lodge with ASIC within 15 business days (extended timeframes for sub-authorisations). Some authorisations require AFCA EDR membership for the AR.","who_must_comply":"AFSL holders using authorised representatives.","what_triggers":"Engaging or terminating an AR; varying authorisations.","when_due":"Notification within 15 business days.","evidence_required":"Written authorisation, AR register, ASIC FS20 / FS31 lodgement, AFCA membership confirmation.","max_penalty_description":"Civil penalties + ASIC compliance action","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["afsl_holder"],"reporting_frequency":"event_driven","topics":["financial-services","ars","afsl"],"priority":"high","status":"current","source_url":"https://www.asic.gov.au/for-finance-professionals/afs-licensees/","editorial_status":"published"},{"slug":"fasea-corporations-act-921b","title":"Maintain Financial Adviser registration + standards (s 921B)","one_liner":"Relevant providers must be on the Financial Advisers Register and meet education + CPD + Code of Ethics.","summary":"Division 8A of the financial services provisions of the Corporations Act 2001 sets professional standards for 'relevant providers', the individuals who give personal advice to retail clients on relevant financial products. Section 921B sets four education and training standards: a bachelor or higher degree or equivalent qualification approved by the Minister; passing the exam administered by ASIC; at least 1 year of work and training as a provisional relevant provider; and continuing professional development (CPD) set by the Minister, completed in each licensee's CPD year. Every relevant provider must meet these standards (s 921BA) and comply with the Code of Ethics made by the Minister (s 921E). A licensee must not authorise an adviser who has not met the degree and exam standards or is not completing the work and training year (s 921C). A relevant provider must not give personal advice unless registered on ASIC's Register of Relevant Providers (s 921Y), and ASIC must refuse registration while a banning, disqualification or registration prohibition order is in force (s 921ZC).","who_must_comply":"Individuals who provide personal advice to retail clients on relevant financial products, whether as an AFS licensee, an authorised representative, or an employee or director of a licensee or related body corporate; and the AFS licensees that authorise them. Advisers whose only relevant product is a time-sharing scheme are exempt.","what_triggers":"Authorising, or acting as, an individual who gives personal advice to retail clients on relevant financial products; a person becoming a relevant provider, a change in their details, or failing to meet CPD in a CPD year.","when_due":"Before advice is given (education, exam and registration); CPD in every licensee CPD year. Notices to ASIC (a person becoming a relevant provider under s 922D, changes under s 922H, CPD non-compliance under s 922HB) must be lodged within 30 business days of the relevant day (s 922L).","evidence_required":"Evidence of the approved qualification and exam pass; supervision and work-and-training records for provisional relevant providers; CPD records for each CPD year; Code of Ethics compliance records; authorisation notices; Register of Relevant Providers entries and the s 922D notices showing qualifications and 5-year advising history.","max_penalty_description":"Breaching the education and training standards (s 921BA(5)) or the Code of Ethics (s 921E(3)) contravenes a restricted civil penalty provision; a Financial Services and Credit Panel may issue an infringement notice of 12 penalty units ($4,368) per contravention, and ASIC or the Panel can take other action including registration prohibition and banning orders. Failing to lodge a required notice with ASIC is a separate contravention (s 922M)","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"reporting_frequency":"annual","topics":["financial-advice","registration","cpd"],"priority":"critical","status":"current","source_url":"https://www.legislation.gov.au/C2004A00818/latest/text","editorial_status":"published"},{"slug":"afsl-conflicted-remuneration","title":"Ban on conflicted remuneration (FOFA)","one_liner":"AFSL holders and representatives must not accept conflicted remuneration in connection with retail financial product advice.","summary":"Sections 963A-963K of the Corporations Act (the 'FOFA' provisions) ban acceptance of commissions, volume-based payments and other benefits likely to influence advice on retail financial products. Limited exceptions for risk insurance (capped LIF commissions), basic banking and general insurance.","who_must_comply":"AFSL holders and their representatives.","what_triggers":"Receiving any benefit in connection with retail advice.","when_due":"Continuous.","evidence_required":"Remuneration register, benefit assessment file notes, alternative remuneration register.","max_penalty_cents":1820000000,"max_penalty_description":"Civil penalties to the maximum financial-services regime","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["afsl_holder"],"reporting_frequency":"ongoing","topics":["financial-services","fofa","commissions"],"priority":"critical","status":"current","source_url":"https://www.asic.gov.au/regulatory-resources/financial-services/giving-financial-product-advice/","editorial_status":"published"},{"slug":"app-5-collection-notice","title":"Provide an APP 5 collection notice at or before collection","one_liner":"APP 5 requires notice of identity, purposes, recipients, consequences of not providing info, and where Privacy Policy lives.","summary":"APP 5 requires APP entities to take reasonable steps to notify individuals (or otherwise make information available) when collecting personal information. Mandatory matters: entity identity, purpose of collection, kinds of recipients, that the Privacy Policy contains information about access/correction, and consequences of not providing the info.","who_must_comply":"All APP entities collecting personal information.","what_triggers":"Collecting personal information.","when_due":"At or before collection (or as soon as practicable thereafter).","evidence_required":"Collection notices, signup flows, consent dashboards.","max_penalty_description":"Same penalty regime as broader Privacy Act breaches (up to $50M / 30% turnover)","jurisdiction_code":"CWLTH","regulator_slugs":["oaic"],"act_slugs":["privacy-act-1988"],"reporting_frequency":"ongoing","topics":["privacy","app","collection"],"priority":"high","status":"current","source_url":"https://oaic.gov.au/privacy/australian-privacy-principles/australian-privacy-principles-guidelines/chapter-5-app-5-notification-of-the-collection-of-personal-information","editorial_status":"published"},{"slug":"app-8-cross-border","title":"APP 8 cross-border disclosure","one_liner":"Before disclosing personal information overseas, APP 8 requires reasonable steps so the recipient meets the APPs — unless an exception applies. Steps and exceptions.","summary":"APP 8.1 requires entities to take such steps as are reasonable in the circumstances to ensure overseas recipients do not breach the APPs. Section 16C makes the disclosing entity liable for the overseas recipient's acts in some cases. Exceptions include consent, similar laws, and lawful disclosure for permitted general/health situations.","who_must_comply":"APP entities disclosing personal information overseas (cloud hosting, parent company, vendors).","what_triggers":"Sending personal information to an overseas recipient.","when_due":"Continuous.","evidence_required":"Data flow mapping, contractual safeguards (DPA), legal opinion on overseas regime, consent records where relied upon.","max_penalty_description":"Same penalty regime as broader Privacy Act breaches","jurisdiction_code":"CWLTH","regulator_slugs":["oaic"],"act_slugs":["privacy-act-1988"],"reporting_frequency":"ongoing","topics":["privacy","app","cross-border"],"priority":"high","status":"current","source_url":"https://oaic.gov.au/privacy/australian-privacy-principles/australian-privacy-principles-guidelines/chapter-8-app-8-cross-border-disclosure-of-personal-information","editorial_status":"published"},{"slug":"app-12-13-access-correction","title":"APP 12 & APP 13 access and correction requests","one_liner":"Individuals can ask to access (APP 12) and correct (APP 13) the personal information you hold — the strict response times, allowable refusals and how to comply.","summary":"APP 12 requires entities to give an individual access to their personal information held by the entity on request, agencies within 30 calendar days; organisations within a reasonable period, which the OAIC says should generally not exceed 30 calendar days. Limited exceptions (e.g. serious risk, frivolous, breach of others' privacy). APP 13 requires entities to take reasonable steps to correct personal info that is inaccurate, out of date, incomplete, irrelevant or misleading.","who_must_comply":"All APP entities.","what_triggers":"Receiving an access or correction request.","when_due":"Access: agencies 30 calendar days; organisations a reasonable period (generally no more than 30 calendar days). Correction: reasonable timeframe; statement of correction if disagreement.","evidence_required":"Request register, response letters, correction logs.","max_penalty_description":"Civil penalty exposure for systemic failure to respond; complaint-handling by OAIC","jurisdiction_code":"CWLTH","regulator_slugs":["oaic"],"act_slugs":["privacy-act-1988"],"reporting_frequency":"event_driven","topics":["privacy","app","access","correction"],"priority":"high","status":"current","source_url":"https://oaic.gov.au/privacy/australian-privacy-principles/australian-privacy-principles-guidelines/chapter-12-app-12-access-to-personal-information","editorial_status":"published"},{"slug":"credit-reporting-part-iiia","title":"Comply with credit reporting obligations (Part IIIA Privacy Act)","one_liner":"Credit providers and CRBs must adhere to the CR Code on collection, use, disclosure, hardship and dispute resolution.","summary":"Part IIIA of the Privacy Act and the Privacy (Credit Reporting) Code 2014 govern handling of consumer credit information. Credit providers must give s 21D notices, observe permitted disclosures, treat repayment history information correctly, handle financial hardship requests under s 21D and the FHI regime (from 1 July 2022), and respond to corrections within statutory periods.","who_must_comply":"Credit providers, credit reporting bodies, mortgage insurers, and trade insurers within the regime.","what_triggers":"Providing or receiving consumer credit information.","when_due":"Continuous; specific notification triggers per Part IIIA.","evidence_required":"CR Code compliance documentation, FHI procedures, notification templates, complaints register.","max_penalty_cents":5000000000,"max_penalty_description":"Same penalty regime as broader Privacy Act; CR Code breaches additionally enforceable","jurisdiction_code":"CWLTH","regulator_slugs":["oaic"],"act_slugs":["privacy-act-1988"],"applies_to_industries":["banking-adi","credit-licensees","fintech"],"reporting_frequency":"ongoing","topics":["privacy","credit-reporting"],"priority":"high","status":"current","source_url":"https://oaic.gov.au/privacy/credit-reporting","editorial_status":"published"},{"slug":"consumer-data-right-participation","title":"Consumer Data Right (CDR) participant accreditation + compliance","one_liner":"Banking, energy and (from July 2026) non-bank lending data holders must share consumer data with accredited recipients, and accredited recipients must comply with the privacy safeguards.","summary":"The Consumer Data Right (Pt IVD Competition and Consumer Act) and the CDR Rules require data holders to share consumer data on request and accredited data recipients to handle CDR data under the 13 Privacy Safeguards. ACCC + OAIC jointly enforce.","who_must_comply":"Data holders in banking, energy and non-bank lending (from July 2026, under the Version 8 CDR Rules), and accredited data recipients.","what_triggers":"Becoming a data holder or accredited recipient.","when_due":"Continuous.","evidence_required":"Accreditation, CDR Policy, Privacy Safeguard compliance documentation, incident register.","max_penalty_description":"Civil penalty provisions under Part IVD of the Competition and Consumer Act 2010, enforced jointly by the ACCC and OAIC.","jurisdiction_code":"CWLTH","regulator_slugs":["accc","oaic"],"act_slugs":["competition-and-consumer-act-2010"],"applies_to_industries":["banking-adi","fintech"],"reporting_frequency":"ongoing","topics":["privacy","cdr","open-banking"],"priority":"high","status":"current","source_url":"https://cdr.gov.au","editorial_status":"published"},{"slug":"whs-primary-duty-vic","title":"PCBU primary duty of care (Victoria OHS Act s 21)","one_liner":"Victorian employers must so far as reasonably practicable provide and maintain a safe working environment.","summary":"Section 21 of the Occupational Health and Safety Act 2004 (Vic) imposes the primary duty on employers to ensure, so far as reasonably practicable, the safety of employees and others affected by work. Workplace manslaughter (s 39G) carries up to $20.91M (100,000 penalty units, body corporate) and 25 years prison (2026-27 penalty unit).","who_must_comply":"Victorian employers, PCBUs and officers.","what_triggers":"Engaging workers; controlling workplaces.","when_due":"Continuous.","evidence_required":"Risk assessments, control plans, training, consultation records, incident records.","max_penalty_cents":2091000000,"max_penalty_description":"Reckless endangerment (OHS Act s32): up to $4.18M (20,000 penalty units, body corporate) or $376,380 (1,800 penalty units) + 5 years (individual). Separate workplace manslaughter offence (s39G): up to $20.91M (100,000 penalty units, body corporate) + 25 years (2026-27 penalty unit).","criminal_liability":true,"jurisdiction_code":"VIC","regulator_slugs":["worksafe-vic"],"act_slugs":["occupational-health-and-safety-act-2004-vic"],"reporting_frequency":"ongoing","topics":["whs","vic","primary-duty","industrial-manslaughter"],"priority":"critical","status":"current","source_url":"https://www.worksafe.vic.gov.au/occupational-health-and-safety-your-legal-duties","editorial_status":"published"},{"slug":"whs-primary-duty-nsw","title":"PCBU primary duty of care (NSW WHS Act s 19)","one_liner":"NSW PCBUs must so far as reasonably practicable ensure the health and safety of workers and others.","summary":"Section 19 of the Work Health and Safety Act 2011 (NSW) imposes the primary duty. Industrial manslaughter offence (introduced 2024) carries up to 25 years prison + $20M corporate penalty. Category 1, 2 and 3 offences underpin enforcement; due diligence duty for officers under s 27.","who_must_comply":"NSW PCBUs, officers, workers, others.","what_triggers":"Conducting any business or undertaking.","when_due":"Continuous.","evidence_required":"Safe work method statements, training records, consultation records, incident reports.","max_penalty_cents":2000000000,"max_penalty_description":"Category 1: up to 90,424 penalty units ($11,606,824) for a body corporate, 18,805 penalty units ($2,413,809) for a PCBU or officer, 9,038 penalty units ($1,160,117) for a worker or other individual (2026-27, penalty unit $128.36). Separate industrial manslaughter offence (s 34C): up to $20M for a body corporate.","criminal_liability":true,"jurisdiction_code":"NSW","regulator_slugs":["safework-nsw"],"act_slugs":["work-health-and-safety-act-2011-nsw"],"reporting_frequency":"ongoing","topics":["whs","nsw","primary-duty","industrial-manslaughter"],"priority":"critical","status":"current","source_url":"https://safework.nsw.gov.au/legal-obligations/employer-business-obligations","editorial_status":"published"},{"slug":"whs-primary-duty-qld","title":"PCBU primary duty of care (QLD WHS Act s 19)","one_liner":"QLD PCBUs must ensure health and safety so far as reasonably practicable; industrial manslaughter live since 2017.","summary":"Section 19 of the Work Health and Safety Act 2011 (Qld) requires a person conducting a business or undertaking (PCBU) to ensure, so far as is reasonably practicable, the health and safety of workers it engages or directs while they are at work, and that other people are not put at risk by the work. That includes a work environment without risks to health and safety, safe plant and structures, safe systems of work, safe use, handling and storage of plant, structures and substances, and adequate welfare facilities. In Queensland the Category 1 offence (s 31) covers conduct engaged in with negligence or recklessness that exposes a person to a risk of death or serious injury or illness, and Part 2A creates industrial manslaughter offences for a PCBU (s 34C) and for a senior officer (s 34D) whose negligent conduct causes a death. Both industrial manslaughter offences are crimes. Penalties are set in penalty units, valued at $100 for this Act under the Penalties and Sentences Act 1992 (Qld).","who_must_comply":"Every person conducting a business or undertaking in Queensland, for the workers it engages or directs and for other people affected by its work; officers of a PCBU, workers and other persons at the workplace have their own duties under the Act. Senior officers are personally exposed to industrial manslaughter under s 34D.","what_triggers":"Conducting a business or undertaking in Queensland that engages or directs workers, or whose work could put other people at risk.","when_due":"Continuously. The regulator must be notified immediately after the PCBU becomes aware of a notifiable incident, by the fastest possible means (telephone or in writing), with a written notice within 48 hours if the regulator asks for one (s 38).","evidence_required":"Hazard identification and risk assessments with the controls chosen; safe work procedures; plant and substance registers; worker consultation records; training and supervision records; welfare facility checks; notifiable incident notices and records; officer due-diligence reporting.","max_penalty_description":"Category 1 offence (s 31): 3,000 penalty units ($300,000) or 5 years imprisonment for a worker or other individual; 6,000 penalty units ($600,000) or 5 years imprisonment for a PCBU or officer; 30,000 penalty units ($3,000,000) for a body corporate. Industrial manslaughter (ss 34C-34D): 20 years imprisonment for an individual and 100,000 penalty units ($10,000,000) for a body corporate. Failing to notify a notifiable incident: 100 penalty units (s 38(1))","criminal_liability":true,"jurisdiction_code":"QLD","regulator_slugs":["whs-qld"],"act_slugs":["work-health-and-safety-act-2011-qld"],"reporting_frequency":"ongoing","topics":["whs","qld","primary-duty","industrial-manslaughter"],"priority":"critical","status":"current","source_url":"https://www.legislation.qld.gov.au/view/html/inforce/current/act-2011-018","editorial_status":"published"},{"slug":"whs-primary-duty-wa","title":"PCBU primary duty of care (WA WHS Act 2020 s 19)","one_liner":"WA adopted harmonised model WHS Act 2020 with industrial manslaughter offences from 31 March 2022.","summary":"The Work Health and Safety Act 2020 (WA) and its regulations took effect on 31 March 2022, aligning Western Australia with the national model WHS laws. The Act places the primary duty on the person conducting a business or undertaking (PCBU): to ensure, so far as is reasonably practicable, the health and safety of workers at the workplace and of others, such as volunteers and visitors, affected by the work. The WA Act covers mines and petroleum and geothermal energy operations, through three sets of regulations: the General, Mines, and Petroleum and Geothermal Energy Operations Regulations 2022. Major hazard facilities and dangerous goods remain under the Dangerous Goods Safety Act 2004. A PCBU must comply with approved codes of practice or use a method giving an equivalent or higher standard. The WorkSafe Commissioner is the regulator; industrial manslaughter prosecutions are brought only by the Director of Public Prosecutions.","who_must_comply":"Every PCBU in Western Australia, including mining, exploration and petroleum operators, with duties also on officers, managers, supervisors and workers. Protected workers include employees, contractors and subcontractors, apprentices and trainees, work experience students, volunteers and service providers.","what_triggers":"Conducting a business or undertaking at any workplace within Western Australia, including mines and petroleum or geothermal energy operations.","when_due":"Continuously; notifiable incidents must be reported to WorkSafe and the incident site preserved, and an inspector may issue a non-disturbance notice to preserve a site.","evidence_required":"Hazard and risk assessments with controls; records showing approved codes of practice were followed or an equivalent standard used; consultation and representation records; training and supervision records for workers, contractors and volunteers; notifiable incident records; licence and registration records for high risk work and plant.","max_penalty_cents":1000000000,"max_penalty_description":"Industrial manslaughter: $5,000,000 for an individual PCBU or officer, $10,000,000 for a body corporate. Category 1 (failure that caused death or serious harm): $340,000 (worker or other individual), $680,000 (PCBU or officer), $3,500,000 (body corporate). Category 2: $170,000 / $350,000 / $1,800,000. Category 3: $55,000 / $120,000 / $570,000. Failing to notify a notifiable incident: $12,500 (individual) or $55,000 (body corporate). Amounts per Safe Work Australia's comparison table as at 1 August 2026","criminal_liability":true,"jurisdiction_code":"WA","regulator_slugs":["worksafe-wa"],"act_slugs":["work-health-and-safety-act-2020-wa"],"reporting_frequency":"ongoing","topics":["whs","wa","primary-duty","industrial-manslaughter"],"priority":"critical","status":"current","source_url":"https://www.worksafe.wa.gov.au/work-health-and-safety-laws","editorial_status":"published"},{"slug":"long-service-leave-nsw","title":"Pay long service leave under the LSL Act 1955 (NSW)","one_liner":"NSW employees accrue 2 months LSL after 10 years' continuous service, payable on resignation after 5 years.","summary":"The Long Service Leave Act 1955 (NSW) gives full-time, part-time and casual workers in NSW 8.67 weeks (2 months) of paid long service leave after 10 years' continuous service with the same employer, and a further 4.33 weeks (one month) for each additional 5 years. Between 5 and 10 years, a pro-rata payment is owed if the employer ends the employment for a reason other than serious misconduct, or the worker resigns because of illness, incapacity or domestic or other pressing necessity, or dies; after 10 years it is owed however employment ends. Leave cannot be cashed out, and it is an offence not to pay an entitlement when it falls due. Separate portable schemes cover building and construction, community services and contract cleaning workers, who accrue service across employers.","who_must_comply":"Every employer of full-time, part-time or casual workers in NSW, including employers of pieceworkers, commission workers and outworkers not covered by a federal award or enterprise agreement. Private sector workers whose federal award or enterprise agreement deals with long service leave, NSW public sector workers, Commonwealth government workers and local government workers under the Local Government State Award 2023 fall outside the Act.","what_triggers":"A worker completing 10 years' continuous service, or employment ending after at least 5 years' service in one of the qualifying circumstances; a business sale that transfers workers to a new employer.","when_due":"Leave falls due at 10 years' service; the employer may direct when it is taken with at least 1 month's notice (shorter by agreement). Accrued and untaken leave must be paid immediately from the date employment ends.","evidence_required":"A Long Service Leave Record for each worker, kept throughout service and for at least 6 years after employment ends; records of absences and unpaid leave; payroll calculations of the ordinary-time rate used; on a business sale, the transferred records required by section 8 of the Act.","max_penalty_description":"Failing to pay long service leave when due, and giving or receiving payment instead of leave, are offences that can lead to court action and a criminal conviction; separate penalties apply for failing to keep the required records. Unpaid entitlements remain recoverable by the worker","jurisdiction_code":"NSW","regulator_slugs":["nsw-industrial-relations"],"act_slugs":["long-service-leave-act-1955-nsw"],"reporting_frequency":"event_driven","topics":["lsl","workplace","nsw"],"priority":"high","status":"current","source_url":"https://www.nsw.gov.au/employment/rights-responsibilities/leave/long-service-leave","editorial_status":"published"},{"slug":"whistleblower-protection-corporate","title":"Comply with corporate whistleblower protections (Part 9.4AAA Corporations Act)","one_liner":"Public companies and large proprietary companies must have a whistleblower policy and protect disclosers.","summary":"Part 9.4AAA of the Corporations Act (and Pt IVD of the Taxation Administration Act 1953) provides legal protections for whistleblowers reporting misconduct in corporations. Public companies, large proprietary companies and proprietary companies that are trustees of registrable superannuation entities must have a written whistleblower policy (s 1317AI). Exemption: ASIC Corporations (Whistleblower Policies) Instrument 2019/1146 relieves a public company limited by guarantee that is operated on a not-for-profit basis (and is not an RSE trustee) from the policy requirement for so long as its consolidated revenue is under $1 million in each financial year; once revenue reaches $1 million it has 6 months after the end of that financial year to adopt a policy. The whistleblower protections themselves still apply to exempt companies. Not having a required policy is a strict liability offence of up to 60 penalty units ($21,840). Confidentiality and victimisation breaches carry separate, much larger civil and criminal penalties.","who_must_comply":"Public companies, large proprietary companies and proprietary company trustees of RSEs must have a policy — except not-for-profit public companies limited by guarantee with consolidated revenue under $1 million (ASIC Instrument 2019/1146). The protections apply to all corporations.","what_triggers":"Being a covered entity.","when_due":"Whistleblower policy in place; ongoing protection.","evidence_required":"Whistleblower policy, training records, intake mechanism, investigation protocol.","max_penalty_cents":182000000,"max_penalty_description":"No policy: strict liability offence up to 60 penalty units ($21,840). Breaching confidentiality or victimising a discloser: civil penalties up to $1.82M for individuals (5,000 penalty units), plus criminal liability","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["company"],"reporting_frequency":"ongoing","topics":["whistleblower","governance","directors"],"priority":"high","status":"current","source_url":"https://www.asic.gov.au/for-business-and-companies/","editorial_status":"published"},{"slug":"casual-employee-conversion","title":"Respond to casual employee choice notifications (ss 66AAB–66AAD Fair Work Act)","one_liner":"From 26 Aug 2024, eligible casual employees can notify their employer to convert to permanent employment.","summary":"The Fair Work Legislation Amendment (Closing Loopholes No. 2) Act 2024 reset the casual employment definition (s 15A) and introduced the employee notification pathway. An employee who believes they no longer meet the s 15A casual definition may notify the employer after 6 months' employment (12 months for a small business employer) (s 66AAB). The employer must respond in writing within 21 days (s 66AAC) and may refuse only on the grounds the Act allows.","who_must_comply":"All national-system employers using casual employees.","what_triggers":"Eligible casual employee notification.","when_due":"Employer response within 21 days (s 66AAC); if accepted, the change takes effect under s 66AAD.","evidence_required":"Decision file note, reasons for refusal if applicable, updated employment contract.","max_penalty_description":"Civil penalty for breach of the casual conversion provisions or victimisation up to $21,840 (individual), $109,200 (small business body corporate) or $546,000 (body corporate with 15+ employees) per contravention","jurisdiction_code":"CWLTH","regulator_slugs":["fwo","fwc"],"act_slugs":["fair-work-act-2009"],"reporting_frequency":"event_driven","topics":["workplace","casual","closing-loopholes"],"priority":"high","status":"current","source_url":"https://www.fairwork.gov.au/employment-conditions","editorial_status":"published"},{"slug":"paid-parental-leave-26-weeks","title":"Comply with Paid Parental Leave scheme (26 weeks by 1 July 2026)","one_liner":"Government-funded Parental Leave Pay is up to 26 weeks (130 days) for children born or adopted from 1 July 2026; the ATO pays super on it for births from 1 July 2025.","summary":"The Paid Parental Leave scheme, under the Paid Parental Leave Act 2010, funds Parental Leave Pay at the National Minimum Wage rate ($1,004.70 a week before tax from 1 July 2026). For a child born or adopted from 1 July 2026 a family can receive up to 130 days, or 26 weeks on a 5-day week (120 days for 2025-26 births, 110 days for 2024-25). The scheme applies to all employers, large and small. When Services Australia issues an Employer Determination, the employer must provide the government-funded pay to the employee through its payroll for the first continuous block, receiving the funds before it pays. For children born or adopted from 1 July 2025, the ATO pays a Paid Parental Leave Superannuation Contribution directly to the employee's fund after the financial year ends; the employer does not calculate or pay it. The scheme creates no new leave entitlement and does not let an employer withdraw paid parental leave it already provides.","who_must_comply":"Every employer, large or small, that receives an Employer Determination for an eligible employee (full-time, part-time, casual, seasonal or contract) who has been employed for 12 months or more, will remain employed through the Paid Parental Leave period, is likely to receive at least 8 weeks of Parental Leave Pay and is based in Australia. Employers need not provide it to independent contractors, short-term employees or former employees, but may opt in by agreement.","what_triggers":"An employee lodging a Parental Leave Pay claim and Services Australia issuing an Employer Determination letter.","when_due":"Accept (through Business Hub via PRODA) or seek review of an Employer Determination within 14 days of the letter; pay the employee in their normal pay cycle for the dates Services Australia specifies; report changes in circumstances; repay any overpayment within 28 days.","evidence_required":"Employer Determination letter and online acceptance notice; employee pay cycle and business bank details given to Services Australia; payroll records of Parental Leave Pay paid and tax withheld; records of funds received; notices of changes in circumstances; financial reporting and tax records required under the scheme.","max_penalty_description":"Services Australia can direct an employer to stop providing Parental Leave Pay and recover overpaid funds, which must be repaid within 28 days. An employer also cannot withdraw an existing paid maternity or parental leave entitlement under an industrial agreement or law while it is in effect","jurisdiction_code":"CWLTH","regulator_slugs":["services-australia"],"act_slugs":["paid-parental-leave-act-2010"],"reporting_frequency":"event_driven","topics":["ppl","workplace","leave"],"priority":"high","status":"current","effective_date":"2026-07-01","source_url":"https://www.servicesaustralia.gov.au/employers-role-paid-parental-leave-scheme","editorial_status":"published"},{"slug":"abn-application","title":"Australian Business Number (ABN) application","one_liner":"Entities carrying on an enterprise in Australia need an ABN — without one, payers must withhold 47% PAYG from your payments. How to apply and who's eligible.","summary":"Section 41 of A New Tax System (Australian Business Number) Act 1999 governs ABN entitlement. Entities must be carrying on an enterprise. Without an ABN, payers must withhold 47% PAYG. Entities must update ABR details within 28 days of changes; inactive ABNs are cancelled by the ATO.","who_must_comply":"Any entity carrying on an enterprise (broadly: business activities) in Australia.","what_triggers":"Commencing business activities; changes to registered details.","when_due":"Before commencement of business; updates within 28 days.","evidence_required":"ABR registration; ongoing maintenance.","max_penalty_description":"47% withholding on payments without ABN; admin penalties for inactive / cancelled ABNs","jurisdiction_code":"CWLTH","regulator_slugs":["abrs","ato"],"act_slugs":["a-new-tax-system-australian-business-number-act-1999"],"reporting_frequency":"one_off","topics":["tax","abn","registration"],"priority":"critical","status":"current","source_url":"https://abr.gov.au","editorial_status":"published"},{"slug":"bas-lodgement","title":"Lodge Business Activity Statements at assigned frequency","one_liner":"GST-registered entities must lodge a BAS monthly, quarterly or annually as the ATO assigns.","summary":"Activity statements consolidate GST, PAYG instalments, PAYG withholding, FBT instalments and other taxes. Frequency assignment: monthly for $20M+ GST turnover; quarterly default for most; annual for some small + voluntary. Lodgement deadline 28th of following month (quarterly + monthly) with concession dates for tax agents.","who_must_comply":"GST-registered entities and entities required to lodge IAS.","what_triggers":"Being GST-registered or required to lodge IAS.","when_due":"Monthly: 21st; Quarterly: 28th of following month (28 Oct, 28 Feb, 28 Apr, 28 Jul); Annual: 31 Oct.","evidence_required":"Lodged BAS via portals (myGov, ATO Online, BAS agent), supporting reconciliation.","max_penalty_description":"Failure-to-lodge penalty of one Commonwealth penalty unit ($364 from 1 July 2026) per 28-day period, up to 5 units (×2 for medium and ×5 for large entities); general interest charge on tax debts","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":["taxation-administration-act-1953"],"reporting_frequency":"quarterly","topics":["tax","gst","bas","payroll"],"priority":"critical","status":"current","source_url":"https://ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/business-activity-statements-bas","editorial_status":"published"},{"slug":"tfn-application","title":"Apply for a Tax File Number for new entities and partnerships","one_liner":"Companies, trusts and partnerships need a TFN to file tax returns and claim TFN exemptions.","summary":"Non-individual entities must apply for a TFN via the ABN application process. Without a TFN, the entity cannot lodge tax returns electronically and may face PAYG withholding on interest income.","who_must_comply":"Companies, trusts, partnerships, super funds.","what_triggers":"Entity formation.","when_due":"Before first income tax return.","evidence_required":"TFN issued by ATO.","max_penalty_description":"Admin friction + 47% withholding on interest payments without TFN","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":["income-tax-assessment-act-1936"],"reporting_frequency":"one_off","topics":["tax","tfn","registration"],"priority":"high","status":"current","source_url":"https://www.ato.gov.au/businesses-and-organisations/starting-registering-or-closing-a-business/","editorial_status":"published"},{"slug":"trustee-resolution-30-june","title":"Make trustee resolutions for trust distributions by 30 June","one_liner":"Discretionary trust trustees must validly resolve to distribute trust income before the end of the FY.","summary":"For discretionary trusts, trustees must validly resolve to distribute trust income (and capital gains for streaming) by 30 June each year (subject to trust deed timing). Failure means default beneficiaries (often the trustee taxed at 47%) bear tax. ATO TR 2012/D1 + PCG 2018/4 guidance applies.","who_must_comply":"Trustees of discretionary trusts.","what_triggers":"End of each financial year.","when_due":"By 30 June (or earlier deed-specified date).","evidence_required":"Written trustee resolution, financials, accountant sign-off.","max_penalty_description":"Trustee assessed at 47%; potential reassessment and interest if late resolutions challenged by ATO","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":["income-tax-assessment-act-1936"],"applies_to_entity_types":["trust_discretionary"],"reporting_frequency":"annual","topics":["tax","trusts","distributions"],"priority":"critical","status":"current","source_url":"https://www.ato.gov.au/businesses-and-organisations/trusts/","editorial_status":"published"},{"slug":"rd-tax-incentive-registration","title":"Register R&D activities for the R&D Tax Incentive","one_liner":"Companies must register R&D activities with AusIndustry within 10 months of the end of the income year.","summary":"The R&D Tax Incentive is administered jointly by AusIndustry (registration of activities) and the ATO (tax offset). Companies with annual turnover <$20M receive a refundable offset; others a non-refundable offset. Activities must meet the 'core' and 'supporting' R&D tests. Documentation requirements are intensive.","who_must_comply":"Companies claiming the R&D Tax Incentive.","what_triggers":"Conducting eligible R&D activities.","when_due":"Registration within 10 months of end of income year.","evidence_required":"Activity registration, contemporaneous records, technical evidence, expenditure substantiation.","max_penalty_description":"Tax shortfall + interest + recklessness/intentional disregard penalties up to 75%","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":["income-tax-assessment-act-1997"],"applies_to_entity_types":["company"],"reporting_frequency":"annual","topics":["tax","rd-incentive"],"priority":"high","status":"current","source_url":"https://business.gov.au/grants-and-programs/research-and-development-tax-incentive","editorial_status":"published"},{"slug":"acnc-governance-standards","title":"Comply with ACNC Governance Standards","one_liner":"Six governance standards: purposes and not-for-profit nature, accountability to members, compliance with Australian laws, suitability of Responsible People, duties of Responsible People, and participation in the National Redress Scheme where required.","summary":"Division 45 of the ACNC Act sets six Governance Standards: (1) charity must be an NFP and pursue charitable purpose; (2) accountability to members; (3) compliance with Australian laws (criminal + civil penalty); (4) suitability of responsible persons; (5) duties of responsible persons (care/diligence, good faith, no improper use of position); (6) maintaining public trust and confidence: taking reasonable steps to join the National Redress Scheme if the charity is, or is likely to be, identified as involved in the abuse of a person.","who_must_comply":"All ACNC-registered charities except Basic Religious Charities (to which the Governance Standards do not apply).","what_triggers":"Being a registered charity.","when_due":"Continuous; self-attestation in AIS.","evidence_required":"Governing documents, member registry, conflicts register, responsible persons declarations.","max_penalty_description":"Revocation of charity status; loss of DGR endorsement; tax concession recovery","jurisdiction_code":"CWLTH","regulator_slugs":["acnc"],"act_slugs":["australian-charities-and-not-for-profits-commission-act-2012"],"applies_to_entity_types":["charity"],"applies_to_industries":["charities-nfp"],"reporting_frequency":"ongoing","topics":["charities","governance-standards"],"priority":"critical","status":"current","source_url":"https://acnc.gov.au/for-charities/manage-your-charity/governance-hub/governance-standards","editorial_status":"published"},{"slug":"acnc-external-conduct-standards","title":"Comply with ACNC External Conduct Standards (overseas activity)","one_liner":"Charities operating or sending funds overseas must comply with four External Conduct Standards.","summary":"Division 50 of the ACNC Act introduced ECS effective 23 July 2019. Four standards: (1) activities and control of resources; (2) annual review of overseas activities/finances; (3) anti-fraud and anti-corruption; (4) protection of vulnerable individuals overseas. Apply to charities operating outside Australia or sending funds overseas.","who_must_comply":"Registered charities with overseas activities or funds transfers.","what_triggers":"Overseas operations or fund transfers.","when_due":"Continuous; annual review.","evidence_required":"Overseas activities register, financial records, anti-fraud framework, partner due diligence.","max_penalty_description":"Revocation of registration","jurisdiction_code":"CWLTH","regulator_slugs":["acnc"],"act_slugs":["australian-charities-and-not-for-profits-commission-act-2012"],"applies_to_entity_types":["charity"],"applies_to_industries":["charities-nfp"],"reporting_frequency":"ongoing","topics":["charities","external-conduct"],"priority":"high","status":"current","source_url":"https://www.acnc.gov.au/for-charities/manage-your-charity/governance-hub","editorial_status":"published"},{"slug":"dgr-endorsement-maintenance","title":"Maintain DGR endorsement","one_liner":"Deductible Gift Recipients must keep meeting the requirements of their DGR category for as long as they are endorsed.","summary":"Division 30 of the Income Tax Assessment Act 1997 sets the deductible gift recipient (DGR) categories. The ATO endorses entities as DGRs, and an endorsed entity must continue to meet the requirements of its category for as long as it holds endorsement; the ATO can revoke endorsement if it no longer does. From 1 January 2024 the DGR Registers Reform changed four DGR categories, including environmental organisations, harm prevention charities and cultural organisations, with transitional provisions administered by the ATO. There is no separate annual DGR self-review return: charities registered with the ACNC report each year through the ACNC Annual Information Statement, and the ATO's yearly NFP self-review return applies only to non-charitable not-for-profits that self-assess as income tax exempt.","who_must_comply":"Entities endorsed by the ATO as deductible gift recipients.","what_triggers":"Holding DGR endorsement and receiving tax-deductible gifts.","when_due":"Continuously while endorsed; notify the ATO if the entity stops meeting its DGR category requirements.","evidence_required":"Endorsement records; evidence the entity still meets its DGR category requirements; records of gifts received and their use; ACNC Annual Information Statement (registered charities).","max_penalty_description":"Loss of DGR endorsement; income tax assessment for misuse of donations","jurisdiction_code":"CWLTH","regulator_slugs":["ato","acnc"],"act_slugs":["income-tax-assessment-act-1997"],"applies_to_entity_types":["charity"],"applies_to_industries":["charities-nfp"],"reporting_frequency":"ongoing","topics":["charities","dgr"],"priority":"high","status":"current","source_url":"https://www.ato.gov.au/businesses-and-organisations/not-for-profit-organisations/getting-started/in-detail/types-of-dgrs","editorial_status":"published"},{"slug":"ndis-worker-screening","title":"Verify NDIS worker screening clearance","one_liner":"Registered providers must only engage workers in risk-assessed roles with a current NDIS Worker Screening clearance.","summary":"NDIS Practice Standards and the NDIS (Practice Standards — Worker Screening) Rules require registered providers to verify that workers in risk-assessed roles hold a valid NDIS Worker Screening clearance via the national database. Checks are valid for up to 5 years and can be renewed up to 90 days before expiry. From 12 October 2026 registered providers verify workers through the new NDIS Commission Portal.","who_must_comply":"Registered NDIS providers.","what_triggers":"Engaging a worker in a risk-assessed role or key personnel role.","when_due":"Before commencement of role.","evidence_required":"Clearance verification records, ongoing monitoring of clearance status.","max_penalty_description":"Civil penalties + registration suspension/cancellation","jurisdiction_code":"CWLTH","regulator_slugs":["ndis-commission"],"act_slugs":["national-disability-insurance-scheme-act-2013"],"applies_to_industries":["ndis-providers"],"reporting_frequency":"ongoing","topics":["ndis","worker-screening"],"priority":"critical","status":"current","source_url":"https://ndiscommission.gov.au/workers/worker-screening","editorial_status":"published"},{"slug":"aged-care-sirs","title":"Comply with Serious Incident Response Scheme (aged care)","one_liner":"Registered aged care providers must maintain an incident management system and notify Priority 1 reportable incidents within 24 hours and Priority 2 within 30 days.","summary":"Under the Aged Care Act 2024 (in force from 1 November 2025), registered providers must maintain an incident management system that meets the Aged Care Rules 2025 (s164; Rules ss164-10 to 164-45) and notify reportable incidents to the Aged Care Quality and Safety Commissioner (s165A). Reportable incidents (s16) include unreasonable use of force, unlawful sexual contact or inappropriate sexual conduct, psychological or emotional abuse, unexpected death, stealing or financial coercion by a worker, neglect, use of a restrictive practice other than in accordance with the Rules, and unexplained absence. Priority 1 incidents are notified within 24 hours of becoming aware (Rules s165A-25), with any missing information within 5 days; Priority 2 incidents within 30 days (s165A-30). Incident records are kept for 7 years (Rules s 154-150).","who_must_comply":"Registered aged care providers (all registration categories covered by Rules s164-1).","what_triggers":"A reportable incident that occurred, is alleged or is suspected in connection with funded aged care services.","when_due":"Priority 1 within 24 hours (missing information within 5 days); Priority 2 within 30 days.","evidence_required":"Incident management system document, incident register, notifications via the My Aged Care provider portal, investigation and remedial action records, worker training records.","max_penalty_description":"Civil penalty of up to 250 penalty units ($91,000) for failing to notify a reportable incident (Aged Care Act 2024 s165A); breach of a condition of registration","jurisdiction_code":"CWLTH","regulator_slugs":["aged-care-quality"],"act_slugs":["aged-care-act-2024"],"applies_to_industries":["aged-care"],"reporting_frequency":"event_driven","topics":["aged-care","sirs","incident-reporting"],"priority":"critical","status":"current","source_url":"https://agedcarequality.gov.au/providers/serious-incident-response-scheme","editorial_status":"published"},{"slug":"aged-care-registered-nurse-24-7","title":"Registered nurse on duty 24/7 in residential aged care","one_liner":"Residential aged care providers must have a registered nurse on duty 24 hours a day.","summary":"Section 175 of the Aged Care Act 2024 (in force 1 November 2025) requires a registered provider to ensure at least one registered nurse is on site and on duty at all times at each approved residential care home. Under Aged Care Rules 2025 s 175-25 the System Governor may grant a time-limited exemption only for a home in Modified Monash categories MM 5–7 with no more than 30 operational beds, where the provider has taken reasonable steps to meet residents' clinical care needs and has given the required monthly reports. The requirement first applied from 1 July 2023 under the former Act. Care minutes targets also apply.","who_must_comply":"Registered providers operating approved residential care homes.","what_triggers":"Operating a residential aged care service.","when_due":"Continuous from 1 July 2023.","evidence_required":"Rostering records, RN credentialing, exemption documentation if applicable.","max_penalty_description":"Civil penalties; sanctions including imposition of conditions","jurisdiction_code":"CWLTH","regulator_slugs":["aged-care-quality"],"act_slugs":["aged-care-act-2024"],"applies_to_industries":["aged-care"],"reporting_frequency":"ongoing","topics":["aged-care","rn-24-7","care-minutes"],"priority":"critical","status":"current","source_url":"https://www.health.gov.au/our-work","editorial_status":"published"},{"slug":"cricos-registration","title":"Maintain CRICOS registration (international student providers)","one_liner":"Providers offering education to overseas students must be CRICOS-registered and comply with the National Code 2018.","summary":"Only education institutions registered under the Education Services for Overseas Students Act 2000 and listed on the Commonwealth Register of Institutions and Courses for Overseas Students (CRICOS) can enrol and teach students in Australia on a student visa. Registered providers must meet the ESOS Act and the National Code of Practice for Providers of Education and Training to Overseas Students 2018, plus the ELICOS Standards 2018 or Foundation Program Standards where they deliver those courses. Registration is decided and monitored by the ESOS agency for the sector: ASQA for VET and most ELICOS, TEQSA for higher education, and the Secretary of the Department of Education for schools on the recommendation of a designated State authority. The 2025 integrity amendments added fit and proper provider tests covering links with education agents, require most new VET providers (other than TAFEs) to deliver to domestic students for two years before applying, and cancel a provider's registration automatically if it teaches no overseas student onshore for 12 consecutive months. A January 2026 National Code change bans education agent commissions on onshore transfers.","who_must_comply":"Schools, VET providers (registered training organisations), ELICOS and foundation program providers, and higher education providers that enrol or deliver courses to overseas students on student visas, including dual-sector providers, which apply to TEQSA for higher education courses and to ASQA for VET courses.","what_triggers":"Offering, marketing or delivering a course to a student in Australia on a student visa, or recruiting overseas students through education agents.","when_due":"Registration before enrolling any overseas student; continuous compliance with the National Code; renewal through the ESOS agency (schools through their designated State authority). New applications to ASQA for CRICOS registrations and courses are suspended from 19 May 2026 to 19 May 2027, and the National Code transfer restriction period is temporarily 12 months until 30 June 2027.","evidence_required":"CRICOS registration and course listings; written agreements with students; education agent agreements and commission records; course progress and attendance monitoring; complaints and appeals records; PRISMS enrolment reporting; English language proficiency assessments; DSA assessment or recommendation certificates for schools.","max_penalty_description":"Breaches of the ESOS Act are treated seriously and penalties can be significant. ESOS agencies make registration decisions and monitor compliance, registration is cancelled automatically after 12 consecutive months without onshore overseas students, and the Minister can cancel classes of courses by legislative instrument","jurisdiction_code":"CWLTH","regulator_slugs":["asqa","teqsa"],"act_slugs":["education-services-for-overseas-students-act-2000"],"applies_to_industries":["education-rto","education-higher"],"reporting_frequency":"ongoing","topics":["cricos","international-students"],"priority":"critical","status":"current","source_url":"https://www.education.gov.au/esos-framework/registration-cricos","editorial_status":"published"},{"slug":"hesf-standards","title":"Comply with Higher Education Standards Framework (Threshold Standards) 2021","one_liner":"TEQSA-registered higher education providers must meet 7 domains of the HESF.","summary":"The Higher Education Standards Framework (Threshold Standards) 2021 took effect on 1 July 2021 and is the benchmark TEQSA applies to every registered higher education provider. Part A sets seven domains: student participation and attainment; learning environment; teaching; research and research training; institutional quality assurance; governance and accountability; and representation, information and information management. Part B sets the criteria for each provider category. The standards were amended on 1 December 2021 to define academic freedom, and again on 14 July 2026 to add requirements on racism and governance. TEQSA registers a provider for a set period of up to 7 years and expects renewal applications to include a self-assurance report showing how the provider identifies, manages and mitigates institutional risk in its day-to-day operations.","who_must_comply":"Every higher education provider registered by TEQSA, in any provider category, including dual-sector providers and providers with self-accrediting authority. An entity that offers a regulated higher education award without registration commits an offence under the TEQSA Act.","what_triggers":"Registration as a higher education provider, or offering or delivering a course leading to a regulated higher education award; for notifications, any event that is a material change, including a change in ownership or effective control.","when_due":"Continuously while registered. A material change must be notified no later than 14 days after the provider would reasonably be expected to have become aware of it, and renewal of registration must be applied for at least 180 days before the registration period lapses.","evidence_required":"Evidence mapped to each HESF domain: academic governance and quality assurance records, course accreditation and review records, student outcome and feedback data, research training policies, information management records; the self-assurance report for renewal; material change notifications sent to TEQSA.","max_penalty_description":"The TEQSA Act creates offences and civil penalty provisions, including offering a regulated award without registration (s 105), using the word 'university' without the right category (s 108), and delivering an unaccredited course (s 112). Breaching a condition of registration or course accreditation can contravene a civil penalty provision (ss 113-114), and TEQSA can impose conditions on registration or accreditation","jurisdiction_code":"CWLTH","regulator_slugs":["teqsa"],"act_slugs":["tertiary-education-quality-and-standards-agency-act-2011"],"applies_to_industries":["education-higher"],"reporting_frequency":"ongoing","topics":["higher-education","hesf","standards"],"priority":"critical","status":"current","source_url":"https://www.teqsa.gov.au/how-we-regulate/higher-education-standards-framework-2021","editorial_status":"published"},{"slug":"casa-amos","title":"Air Operator's Certificate & AMOS (CASR 119/121)","one_liner":"Commercial air transport operators need an Air Operator's Certificate (AOC) under CASR Parts 119/121, plus an AMOS and a safety management system.","summary":"Anyone who conducts, or proposes to conduct, an air transport operation in Australia in a fixed-wing or rotary-wing aircraft must hold an air transport air operator's certificate (AOC) granted by CASA under Part 119 of the Civil Aviation Safety Regulations. Air transport covers any flight for hire or reward: scheduled passenger services, charter flights carrying passengers or cargo, joy and scenic flights, and corporate transport flights outside the CASA EX68/24 exemption. Reward includes indirect benefit such as goods, services or goodwill. The application must include a complete exposition covering every regulatory requirement for the proposed operations, with a process for identifying and making changes (CASR 119.205(1)(m)). Operations then run under Part 121 (larger aeroplanes), Part 135 (smaller aeroplanes) or Part 133 (rotorcraft), and a safety management system is one of the Part 119 requirements. An AOC is unique to its holder and cannot be transferred (Civil Aviation Act 1988 s 27).","who_must_comply":"Any company or individual conducting air transport operations for hire or reward in Australia, including charter, scenic and joy flight operators and corporate flight departments not covered by CASA EX68/24 section 7AA. Purely recreational flights with no payment or benefit generally do not need an AOC.","what_triggers":"Proposing to fly passengers or cargo for hire or reward; and, for an existing holder, any significant change (as defined in CASR 119.020) such as new key personnel, new operating locations or new aircraft.","when_due":"Before the first air transport flight; a significant change must be approved before it takes effect, non-significant changes are notified through myCASA, and the AOC is renewed before it expires. CASA's cost estimate is valid for 30 days and an application can be closed if the fee and documents are not received within 30 days.","evidence_required":"The AOC and its associated approvals under Parts 91, 121, 133 or 135; the exposition (operations manual) and its change-management process; key personnel nominations; the safety management system; the exposition compliance matrix lodged with an initial application; carriers' liability insurance where passengers are carried.","max_penalty_description":"Conducting air transport without an AOC, or outside its terms, is a contravention of the Civil Aviation Act 1988 and CASR; CASA conducts surveillance of AOC holders and can vary, suspend or cancel an AOC. A change of key personnel, location or aircraft made outside the approved change process can leave the AOC invalid","jurisdiction_code":"CWLTH","regulator_slugs":["casa"],"act_slugs":["civil-aviation-act-1988"],"applies_to_industries":["aviation"],"reporting_frequency":"ongoing","topics":["aviation","aoc","sms"],"priority":"critical","status":"current","source_url":"https://www.casa.gov.au/licences-and-certificates/air-operators/air-transport-air-operators-certificate/air-transport-air-operators-certificate-part-119","editorial_status":"published"},{"slug":"amsa-dcv-survey","title":"Survey + certify Domestic Commercial Vessels (DCV)","one_liner":"AMSA-administered Marine Order 503 requires periodic survey and certification of commercial vessels.","summary":"Under the Marine Safety (Domestic Commercial Vessel) National Law, every domestic commercial vessel must hold a certificate of survey issued by AMSA unless an exemption covers it. The certificate states the service categories the vessel may operate in and the number of crew, passengers and special personnel it may carry. Certificates are normally valid for five years; the vessel is surveyed at each renewal, and some vessels must also be surveyed periodically during the life of the certificate according to a schedule issued with it. Surveys are carried out by accredited marine surveyors. The holder must comply with the certificate's conditions at all times, including keeping the vessel to the standards that apply to it. A vessel may need a load line certificate even where it is exempt from survey.","who_must_comply":"Owners and operators of domestic commercial vessels in Australian waters. Exemptions can cover small vessels in sheltered waters carrying few passengers, human-powered vessels, small sailing vessels, recreational training vessels, volunteer rescue and fire service vessels, vessels up to 12 metres in specified near-shore open waters, tenders, and existing vessels not required to have a certificate on 30 June 2013.","what_triggers":"Operating a vessel commercially; a new certificate is needed if the vessel has never held one, has not held one for the past two years, or a condition is to be removed or changed.","when_due":"Before commercial operation; renewal before the five-year certificate expires (AMSA sends a reminder 90 days before expiry), and periodic surveys on the dates in the survey schedule. If the certificate lapses, the vessel must stop operating until it is renewed or temporary operation is approved under Exemption 7.","evidence_required":"Current certificate of survey and survey schedule; accredited surveyor reports; any load line certificate; records of equipment servicing; the application (form 521) and any approved extension to a survey date.","max_penalty_description":"It is an offence under the National Law to operate a vessel in breach of a condition on its certificate of survey. AMSA can also suspend or revoke a certificate on its own initiative","jurisdiction_code":"CWLTH","regulator_slugs":["amsa"],"act_slugs":["marine-safety-domestic-commercial-vessel-national-law-act-2012"],"applies_to_industries":["maritime"],"reporting_frequency":"ongoing","topics":["maritime","dcv","survey"],"priority":"high","status":"current","source_url":"https://www.amsa.gov.au/vessels-operators/domestic-commercial-vessels/certificates-survey","editorial_status":"published"},{"slug":"country-of-origin-labelling","title":"Country of Origin Labelling for food (CoOL Information Standard)","one_liner":"Food sold in Australia must carry country-of-origin labelling per the 2016 Information Standard.","summary":"The Country of Origin Food Labelling Information Standard 2016 (made under the ACL) requires priority food sold in retail to carry CoOL labels including the kangaroo logo for products made/grown/produced/packed in Australia, plus the percentage of Australian-sourced ingredients on a coloured bar chart.","who_must_comply":"Retailers and food manufacturers supplying priority food in Australia.","what_triggers":"Supplying priority food (most food not consumed as it leaves the supplier) at retail.","when_due":"Continuous.","evidence_required":"Compliant labels, supplier declarations, percentage-of-AU calculations.","max_penalty_cents":10000000000,"max_penalty_description":"Civil penalty for breaching the information standard or making false or misleading origin claims: for a body corporate the greatest of $100M, 3× the benefit, or 30% of adjusted turnover during the breach period (contraventions from 28 March 2026; earlier conduct: $50M limb); $2.5M for individuals","jurisdiction_code":"CWLTH","regulator_slugs":["accc"],"act_slugs":["competition-and-consumer-act-2010"],"applies_to_industries":["retail","manufacturing"],"reporting_frequency":"ongoing","topics":["consumer-law","labelling","food"],"priority":"high","status":"current","source_url":"https://www.industry.gov.au/initiatives-and-services","editorial_status":"published"},{"slug":"asbfeo-payment-times-reporting","title":"Lodge Payment Times Reports (large business)","one_liner":"Large businesses (>$100M revenue) must report payment times to small business suppliers every 6 months.","summary":"The Payment Times Reporting Act 2020 (Cth), overhauled by the Payment Times Reporting Amendment Act 2024 from 7 September 2024 and supported by the Payment Times Reporting Rules 2024, requires large businesses to report how quickly they pay their small business suppliers. A reporting entity is a constitutionally covered entity with a connection to Australia and annual consolidated revenue of $100 million or more under accounting standards; a controlling entity gives one consolidated report covering the entities it controls. Reports are lodged through the Payment Times Reporting Portal and appear on the public Payment Times Reports Register, where businesses that pay small suppliers within 20 days can appear on a fast payers list and the slowest 20 per cent of payers can be required to make enhanced disclosures. The Regulator can publish details of non-compliance.","who_must_comply":"Constitutionally covered entities (incorporated, carrying on business, or with central management and control or voting power in Australia) with annual consolidated revenue of $100 million or more, including corporate Commonwealth entities. Entities registered with the ACNC and entities controlled by another reporting entity are excluded; others can volunteer to report.","what_triggers":"Meeting the $100 million consolidated revenue threshold for the financial year.","when_due":"Two reports a year, each covering a 6-month period based on the entity's financial year, due within 3 months after the end of each period. A short extension of up to 28 days can be sought without supporting evidence.","evidence_required":"Payment times reports lodged in the Portal in the post-July 2024 format; payment data and the calculation methodology applied, including excluded and exempt payments; identification of small business suppliers (for example using the Small Business Identification tool); any nominee, subsidiary or exemption approvals.","max_penalty_description":"Failing to give a payment times report (s 15): up to 300 penalty units ($109,200) for a body corporate per contravention. A false or misleading report (s 16) or failing to comply with a slow small business payer direction (s 22G): up to 0.6% of the entity's total income for the income year. The Regulator can instead issue an infringement notice of up to 60 penalty units ($21,840), accept an enforceable undertaking, and publish the non-compliance","jurisdiction_code":"CWLTH","regulator_slugs":["asbfeo"],"act_slugs":["payment-times-reporting-act-2020"],"reporting_frequency":"ongoing","topics":["payment-times","small-business"],"priority":"high","status":"current","source_url":"https://paymenttimes.gov.au/reporting/who-must-report-and-when","editorial_status":"published"},{"slug":"land-tax-vic","title":"Pay Victorian land tax (including absentee owner surcharge)","one_liner":"VIC land tax applies on aggregated taxable value above $50K (general) / $25K (trust); absentee owner +4% surcharge.","summary":"Land tax under the Land Tax Act 2005 (Vic) is an annual tax on the total taxable value of land owned in Victoria, using site values supplied by the Valuer-General. It falls on residential investment properties, commercial and industrial property, vacant land and holiday homes owned by individuals, companies or trusts; the owner's home (principal place of residence), primary production land, rooming houses and charitable institutions can be exempt. Since 1 January 2024 it applies where total taxable holdings are $50,000 or more for individuals, or $25,000 or more for land held on trust, and is calculated on a sliding scale with different rates by type of owner. An absentee owner surcharge of 4% applies from the 2024 land tax year on top of the general and trust surcharge rates. Each distinct combination of joint owners is assessed separately.","who_must_comply":"Individuals, companies and trustees owning taxable land in Victoria at midnight on 31 December, where total taxable value reaches the threshold ($50,000 for individuals; $25,000 for land held on trust). Absentee individuals, corporations and trusts also pay the absentee owner surcharge.","what_triggers":"Owning taxable land at midnight on 31 December of the previous year; a seller remains liable for the full year's land tax. Owners must also notify the SRO of changes that affect liability, such as moving out of a home, building or renovating, or starting to lease it.","when_due":"Assessments are generally issued between January and June each year; payment is due 12 weeks after the issue date, or by instalments under an Autopay payment plan.","evidence_required":"Land tax assessment notices (viewable for the last 5 years in My Land Tax); principal place of residence and other exemption applications; trust nominations and trustee notifications of beneficial interests or unitholdings; absentee owner status notifications; records supporting any objection.","max_penalty_description":"Penalty tax on unpaid tax arising from a tax default or notification default: 25% for failing to take reasonable care, 50% for recklessness and up to 75% for intentional disregard of the law (rising to 90% where information is hidden or an investigation obstructed), reduced for voluntary disclosure. Interest is charged on unpaid tax and penalty tax at 12.43% a year for 1 July 2026 to 30 June 2027","jurisdiction_code":"VIC","regulator_slugs":["sro-vic"],"act_slugs":["land-tax-act-2005-vic"],"reporting_frequency":"annual","topics":["tax","land-tax","state","vic"],"priority":"high","status":"current","threshold_description":"Total taxable land value of $50,000 or more (individuals) or $25,000 or more (trusts), from 1 January 2024","source_url":"https://sro.vic.gov.au/owning-property/land-tax/understanding-land-tax","editorial_status":"published"},{"slug":"land-tax-nsw","title":"Pay NSW land tax","one_liner":"NSW land tax applies on aggregated unimproved land value above $1.075M general threshold (2026).","summary":"NSW land tax under the Land Tax Act 1956 (NSW) is an annual tax on the unimproved value of all non-exempt land a person owns in NSW at midnight on 31 December. Revenue NSW applies a 3-year average of the land values set by the NSW Valuer General each 1 July. Tax is payable when combined taxable land value exceeds the general threshold of $1,075,000, at $100 plus 1.6% of the value above it; land above the premium threshold of $6,571,000 is taxed at $88,036 plus 2% of the excess. Both thresholds have been frozen since the 2024 land tax year. The owner's home and primary production land are generally exempt. Tax is charged for the full year and is not reduced if the land is sold during it, and unpaid land tax attaches to the land and passes to a purchaser. Foreign persons owning residential land pay surcharge land tax with no tax-free threshold.","who_must_comply":"Individuals, joint owners, companies and trustees owning non-exempt land in NSW with a combined land value above $1,075,000 at midnight on 31 December, whether or not the land earns income. Joint owners claim one threshold for land owned together, and land held in special or discretionary trusts or by related companies may not receive the threshold at all.","what_triggers":"Owning taxable land at the 31 December taxing date, for example on first exceeding the threshold, buying or inheriting land, renting out a former home, or holding rural land not used for primary production.","when_due":"Annually: each assessment notice allows 60 days to pay in full or set up a payment plan. Owners must keep land and contact details current with Revenue NSW and lodge a return in Land Tax Online if they believe they are liable but have not received a notice.","evidence_required":"Land tax assessment notices; Land Tax Online returns and ownership updates; principal place of residence and primary production exemption claims; trust and company ownership records supporting threshold eligibility; clearance certificates on buying or selling land.","max_penalty_description":"Interest and penalty tax apply to unpaid or under-declared land tax; Revenue NSW investigates owners who may be liable, and owners who update their details before an investigation may avoid interest or penalty tax. Unpaid land tax remains a charge on the land","jurisdiction_code":"NSW","regulator_slugs":["revenue-nsw"],"act_slugs":["land-tax-act-1956-nsw"],"reporting_frequency":"annual","topics":["tax","land-tax","state","nsw"],"priority":"high","status":"current","threshold_description":"Combined taxable land value above $1,075,000 (general threshold) / $6,571,000 (premium threshold), frozen from the 2024 land tax year","source_url":"https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/land-tax/understanding-land-tax/what-is-land-tax","editorial_status":"published"},{"slug":"stamp-duty-vic-residential","title":"Pay Victorian stamp duty on residential property","one_liner":"Variable rates by purchase price; foreign purchaser surcharge 8%. PPR concession available.","summary":"Land transfer duty (stamp duty) under the Duties Act 2000 (Vic) is payable by whoever acquires property in Victoria, whether by auction, private sale, gift, lease, trust, change in beneficial ownership, economic entitlement or land use entitlement, and can also arise on sub-sales. Duty must be paid before the transfer can be registered, usually at settlement. It is calculated on a sliding scale on the dutiable value, which is usually the price paid or the market value if higher. Lower principal place of residence rates apply to a home valued at $550,000 or less; general rates apply above that and to investment properties and holiday homes. Foreign purchasers pay additional duty of 8%. Exemptions and concessions cover first home buyers and pensioners (homes up to $750,000), off-the-plan purchases, family farms, transfers between spouses and partners, deceased estates and charities.","who_must_comply":"Any individual, company or trustee acquiring an interest in Victorian property, including residential buyers, investors, foreign purchasers (who also pay foreign purchaser additional duty) and parties to transfers by gift, trust or change in beneficial ownership.","what_triggers":"Acquiring property or an interest in it, including through a gift, lease, trust, change in beneficial ownership, economic entitlement, land use entitlement or sub-sale.","when_due":"Before the transfer can be registered, usually at settlement; if duty is not paid within 30 days of settlement, penalty tax and interest may apply. A reassessment for overpaid duty must be sought within 5 years.","evidence_required":"Digital Duties Form lodged through Duties Online (required for every property transfer, even if exempt) including any exemption or concession claimed; duty statement from the conveyancer, solicitor or bank; contract and settlement records evidencing dutiable value; eligibility evidence for any concession claimed.","max_penalty_description":"Penalty tax and interest apply to late or unpaid duty and where false or misleading information was given or exemption conditions are not met: penalty tax of 25% of unpaid tax for failing to take reasonable care, 50% for recklessness and up to 75% for intentional disregard (90% if information is hidden), plus interest at 12.43% a year for 2026-27","jurisdiction_code":"VIC","regulator_slugs":["sro-vic"],"act_slugs":["duties-act-2000-vic"],"reporting_frequency":"event_driven","topics":["tax","duties","state","vic","residential"],"priority":"high","status":"current","source_url":"https://sro.vic.gov.au/buying-property/land-transfer-stamp-duty/understanding-land-transfer-stamp-duty","editorial_status":"published"},{"slug":"food-safety-management-tools","title":"Implement Standard 3.2.2A food safety management tools","one_liner":"Category one food service and catering businesses must implement three food safety management tools; category two retailers need two.","summary":"Standard 3.2.2A requires category one food service and catering businesses to implement three tools: a food safety supervisor holding a current certificate, food handler training, and substantiation (records or other evidence) that prescribed controls for receiving, storing, processing, displaying and transporting potentially hazardous food, and for cleaning and sanitising, are being met. Category two retailers need the first two tools. State implementations vary.","who_must_comply":"Category one food businesses (food service and catering of ready-to-eat potentially hazardous food) and, for two of the tools, category two retailers.","what_triggers":"Operating a category one or category two food business.","when_due":"Continuous.","evidence_required":"Food safety supervisor certificate; food handler training records; substantiation records (temperature logs, cleaning records, supplier verification).","max_penalty_description":"State-based fines + suspension/closure","jurisdiction_code":"CWLTH","regulator_slugs":["fsanz"],"act_slugs":["food-standards-australia-new-zealand-act-1991"],"applies_to_industries":["cafes-and-restaurants","hotels-pubs","retail"],"reporting_frequency":"ongoing","topics":["food-safety","fsmt"],"priority":"high","status":"current","source_url":"https://www.foodstandards.gov.au/business/food-safety/overview-food-safety-management-tools","editorial_status":"published"},{"slug":"epayments-code","title":"Comply with the ePayments Code","one_liner":"Voluntary but industry-standard code covering electronic transaction terms, mistaken internet payments, and unauthorised transactions.","summary":"The ePayments Code is a voluntary code that ADIs, payment system operators and many fintechs subscribe to. Covers Terms and Conditions disclosure, statements, mistaken internet payment recovery, and unauthorised transaction liability allocation. ASIC administers; subscribers report compliance.","who_must_comply":"Subscribers (most ADIs and many fintechs).","what_triggers":"Subscribing to the Code; providing covered electronic transactions to consumers.","when_due":"Continuous; compliance reporting per ASIC schedule.","evidence_required":"Code subscriber documentation, T&C compliance, complaint handling records, ASIC reporting.","max_penalty_description":"Code-based; reputational + ASIC oversight","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":[],"applies_to_industries":["banking-adi","fintech"],"reporting_frequency":"ongoing","topics":["payments","epayments","consumer-protection"],"priority":"medium","status":"current","source_url":"https://asic.gov.au/regulatory-resources/financial-services/epayments-code/","editorial_status":"published"},{"slug":"bnpl-credit-licence","title":"BNPL providers — credit licensing from 10 June 2025","one_liner":"BNPL captured by the NCCP Act as a regulated credit product from 10 June 2025.","summary":"The Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Act 2024 brings Buy Now Pay Later within the NCCP Act as 'Low Cost Credit Contracts' from 10 June 2025. BNPL providers need an ACL and must apply modified responsible lending obligations.","who_must_comply":"BNPL providers operating in Australia.","what_triggers":"Providing BNPL services.","when_due":"ACL in place by 10 June 2025; ongoing compliance.","evidence_required":"ACL, modified responsible lending procedures, hardship procedures, AFCA membership.","max_penalty_cents":1820000000,"max_penalty_description":"Civil penalties up to $18.2M / 3× benefit / 10% turnover; unlicensed conduct also criminal","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["national-consumer-credit-protection-act-2009"],"applies_to_industries":["fintech","credit-licensees"],"reporting_frequency":"ongoing","topics":["credit","bnpl","lcc"],"priority":"critical","status":"current","effective_date":"2025-06-10","source_url":"https://www.asic.gov.au/regulatory-resources/credit/buy-now-pay-later-credit-contracts-credit-licensing","editorial_status":"published"},{"slug":"telco-tcp-code","title":"Comply with Telecommunications Consumer Protections (TCP) Code","one_liner":"Telcos must comply with the binding TCP Code covering credit assessment, billing, complaint handling and unwelcome contact.","summary":"The Telecommunications Consumer Protections Code (C628:2019, incorporating Variation No.1/2022) is an industry code on the ACMA's register of telco industry codes. It protects customers of mobile, landline and internet services, including NBN, and sets rules on how providers communicate and deal with customers, what they may say in advertising and sales information, billing and disputes, the ways customers can pay, credit assessment for new customers and helping customers switch providers. Chapter 9 requires providers to register with Communications Alliance and lodge annual documents attesting to compliance, which the industry's compliance monitoring body assesses. Where a provider breaks the code, the ACMA investigates and can issue a formal warning or a direction to comply, and failing to follow a direction is a contravention of the Telecommunications Act 1997. The ACMA publishes a quarterly summary of its telco consumer protection actions. In March 2026 the ACMA announced it would replace the code with a directly enforceable industry standard. The draft Telecommunications (Consumer Protections) Industry Standard 2026 was released for consultation in September 2026 (submissions close 10 November 2026). The code continues to apply until the standard is made and commences.","who_must_comply":"Carriage service providers supplying telecommunications products to consumers, including mobile, fixed-line and NBN retail providers of every size (the ACMA's published actions include small resellers as well as national carriers).","what_triggers":"Supplying telecommunications products or services to consumers in Australia.","when_due":"Continuously in every customer interaction; the compliance attestation documents are lodged annually under Chapter 9 of the code.","evidence_required":"Annual compliance attestation and supporting documents; registration with Communications Alliance; advertising and sales information records; credit assessment records; billing, payment-method and complaint-handling procedures and registers; switching and transfer consent records.","max_penalty_cents":25000000,"max_penalty_description":"The ACMA can issue a formal warning or a direction to comply with the code; contravening a direction breaches section 121(2) of the Telecommunications Act 1997, a civil penalty provision (up to $250,000 per contravention for a body corporate, $50,000 for others: s 570(3)(b), (4)(b)), and can attract an infringement notice or court proceedings. Telstra paid an infringement notice of $3,010,320 after breaching a direction to comply with the TCP Code","jurisdiction_code":"CWLTH","regulator_slugs":["acma"],"act_slugs":["telecommunications-act-1997"],"applies_to_industries":["telecommunications"],"reporting_frequency":"ongoing","topics":["telecommunications","tcp","consumer-protection"],"priority":"high","status":"current","source_url":"https://www.acma.gov.au/telecommunications-consumer-protections-code","editorial_status":"published"},{"slug":"phone-scam-prevention-rules","title":"Comply with the Reducing Scam Calls and Scam SMs Industry Code","one_liner":"CSPs must implement controls to detect, trace and block scam calls and SMs, including SMS Sender ID Register.","summary":"Two layers of anti-scam rules bind Australian telcos. The Reducing Scam Calls and Scam SMs code (C661:2022), on the ACMA's register of telco industry codes, places obligations on carriers and carriage service providers to monitor, trace and block scam calls and text messages. From 1 July 2026 the Telecommunications (SMS Sender ID Register) Industry Standard 2025 adds the SMS Sender ID Register, part of the Government's Fighting Scams initiative: carriers, carriage service providers and electronic messaging service providers that send, transit or terminate SMS or MMS carrying alphanumeric sender IDs (such as 'ATO' or 'myGov') must apply to the ACMA to participate. Originating telcos must tell customers about the register, offer to register sender IDs for them, and verify that each customer has a clear and legitimate reason to use the ID, such as a matching business name or trade mark. Unregistered sender IDs must be over-stamped 'Unverified'. A third layer is coming: on 28 May 2026 the Government designated telecommunications (with banking and key digital platforms) as the first sectors under the Scams Prevention Framework. Designated telcos must put systems in place ready for 31 March 2027, when stronger scam prevention, detection and disruption duties apply.","who_must_comply":"Carriers and carriage service providers carrying voice calls and SMS (scam calls and SMS code); every Australian carrier, carriage service provider and electronic messaging service provider involved in sending, transiting or terminating SMS or MMS with sender IDs (industry standard). Carriage service providers supplying public mobile services must also notify consumers how registered and unregistered sender IDs are handled.","what_triggers":"Supplying voice or SMS services; sending, transiting or terminating text messages that carry an alphanumeric sender ID from 1 July 2026.","when_due":"Continuous. Participation in the SMS Sender ID Register was required to keep carrying sender ID messages from 1 July 2026, and 'Unverified' over-stamping applies to messages sent or terminated from that date.","evidence_required":"Scam call and SMS monitoring, tracing and blocking procedures; ACMA approval to participate in the SMS Sender ID Register; customer information published on the website; sender ID registrations lodged for customers and the verification of each customer's entitlement; over-stamping configuration and testing records.","max_penalty_cents":250000000,"max_penalty_description":"A telco that is not approved to participate in the register may not send, transit or terminate SMS or MMS with sender IDs, and messages from non-participating telcos are blocked. The ACMA is the regulator for both the scam calls and SMS code and the industry standard","jurisdiction_code":"CWLTH","regulator_slugs":["acma"],"act_slugs":["telecommunications-act-1997"],"applies_to_industries":["telecommunications"],"reporting_frequency":"ongoing","topics":["telecommunications","scams","sms-sender-id"],"priority":"high","status":"current","source_url":"https://www.acma.gov.au/sms-sender-id-register-rules-telcos","editorial_status":"published"},{"slug":"responsible-gambling-code","title":"Comply with BetStop self-exclusion and responsible wagering rules (interactive wagering providers)","one_liner":"Licensed interactive wagering providers must close the accounts of BetStop registrants, stop marketing to them and refuse credit-card, credit and digital-currency payment.","summary":"Licensed interactive wagering providers must follow the rules for BetStop, the National Self-Exclusion Register, under the Interactive Gambling Act 2001 and the Register rules, which the ACMA enforces. A person who registers with BetStop is excluded from all of the approximately 150 licensed wagering providers in Australia for a period from 3 months to a lifetime. Providers must close the person's betting accounts as soon as practicable, must not let them place a bet or open a new account, and must stop sending them electronic marketing; marketing messages to other customers must include information about BetStop. Since 11 June 2024 online and telephone wagering operators may not accept payment by credit card, funds linked to a credit card or digital currency, and it is illegal for them to provide credit or help customers obtain credit. New laws from 1 January 2027 substantially increase penalties for breaching the BetStop rules.","who_must_comply":"Licensed interactive wagering providers offering online or telephone betting to customers in Australia (about 150 providers). Online and telephone wagering operators are also bound by the credit ban.","what_triggers":"Holding a wagering licence and offering interactive wagering services; each new BetStop registration by a customer triggers account closure and a marketing stop.","when_due":"Continuously: accounts of newly registered people must be closed as soon as practicable, and checks against the register apply before opening accounts and sending marketing.","evidence_required":"BetStop integration and account-closure logs; marketing suppression lists and records showing BetStop information in electronic messages; payment-method controls blocking credit cards and digital currency; compliance reviews under the ACMA's guidelines on reasonable precautions and due diligence.","max_penalty_description":"The ACMA investigates breaches of the Interactive Gambling Act self-exclusion rules and can impose penalties and accept court-enforceable undertakings. In September 2026 Dabble Sports Pty Ltd paid $1,069,200 in penalties and gave a two-year court-enforceable undertaking after failing to close 157 accounts of BetStop registrants and sending 839 messages to self-excluded people","jurisdiction_code":"CWLTH","regulator_slugs":["acma"],"act_slugs":[],"applies_to_industries":["gambling"],"reporting_frequency":"ongoing","topics":["gambling","responsible-gambling","betstop"],"priority":"high","status":"current","source_url":"https://www.acma.gov.au/interactive-wagering-providers","editorial_status":"published"},{"slug":"nger-energy-thresholds","title":"Determine NGER reporting thresholds annually","one_liner":"Test corporate group and facility thresholds at end of each FY — if met, register and report under NGER.","summary":"Sections 12-14 of the NGER Act set thresholds. Corporate group: 50,000 t CO2-e Scope 1+2 emissions, 200 TJ energy production, or 200 TJ consumption. Facility: 25,000 t CO2-e, 100 TJ production, 100 TJ consumption. Annual self-test required; registration follows.","who_must_comply":"All corporations potentially crossing NGER thresholds.","what_triggers":"End of each FY.","when_due":"Annual self-test; registration within 31 August if newly captured.","evidence_required":"Threshold workpaper, registration with the Regulator, EERS report.","max_penalty_description":"Civil penalty for non-registration once thresholds met; multi-year liability","jurisdiction_code":"CWLTH","regulator_slugs":["cer"],"act_slugs":["national-greenhouse-and-energy-reporting-act-2007"],"reporting_frequency":"annual","topics":["climate","nger","thresholds"],"priority":"high","status":"current","source_url":"https://cer.gov.au/schemes/national-greenhouse-and-energy-reporting-scheme","editorial_status":"published"},{"slug":"asx-corporate-governance-recs","title":"Apply 'if not why not' against ASX Corporate Governance Council Principles & Recommendations (4th ed)","one_liner":"ASX-listed entities must disclose against 8 Principles + 38 Recommendations annually.","summary":"ASX Listing Rule 4.10.3 requires every entity admitted as an ASX Listing to include in its annual report either a corporate governance statement or the URL of the website page where that statement is located. The statement must disclose the extent to which the entity followed the 38 recommendations (35 of general application and 3 that apply in limited cases) in the fourth edition of the Corporate Governance Principles and Recommendations, released on 27 February 2019 and still in effect. Where a recommendation was not followed for any part of the reporting period, the entity must identify it, the period, its reasons and any alternative practice adopted: the 'if not, why not' approach. The statement must state the date at which it is current and that the board approved it. ASX opened consultation on a draft fifth edition on 21 July 2026; the fourth edition applies until ASX notifies otherwise.","who_must_comply":"Every entity admitted to the ASX official list as an ASX Listing (not ASX Debt Listings or ASX Foreign Exempt Listings). Entities in the S&P/ASX 300 Index at the start of the financial year must also have a remuneration committee of non-executive directors (Listing Rule 12.8), and audit committee requirements apply under Listing Rule 12.7.","what_triggers":"Being admitted to the official list as an ASX Listing and lodging an annual report.","when_due":"Annually: the statement (or its URL) goes in the annual report, and a completed Appendix 4G is given to ASX at the same time as the annual report (Listing Rule 4.7.3). If the statement is published on the website rather than in the annual report, a copy must also be given to ASX at the same time (Listing Rule 4.7.4).","evidence_required":"Board-approved corporate governance statement with its effective date; Appendix 4G; the governance policies and charters the recommendations call for (board and committee charters, code of conduct, diversity, continuous disclosure and securities trading policies); committee membership and meeting attendance records.","max_penalty_description":"ASX reviews each listed entity's statement and asks for immediate rectification of any breach, usually by a market announcement. If the entity does not respond appropriately, ASX may issue a written direction under Listing Rule 18.8, which is usually published, and may suspend trading in the entity's securities until the breach is rectified (Listing Rules 17.3.1 and 17.3.2). ASX can also require information to be verified under oath (Listing Rule 18.7)","jurisdiction_code":"CWLTH","regulator_slugs":["asx","asic"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["company"],"reporting_frequency":"annual","topics":["corporate-governance","asx","listed"],"priority":"high","status":"current","source_url":"https://www.asx.com.au/about/regulation/corporate-governance-principles-and-recommendations","editorial_status":"published"},{"slug":"two-strikes-remuneration-report","title":"Two-strikes rule on listed-company remuneration report (s 250R)","one_liner":"If a remuneration report attracts 25%+ no votes twice running, a spill resolution must be considered.","summary":"At every listed company's AGM a resolution that the remuneration report be adopted must be put to the vote (Corporations Act 2001 s 250R(2)). The vote is advisory and does not bind the directors, and key management personnel named in the report and their closely related parties must not vote on it except as directed proxies (s 250R(4)-(5)). The chair must give members a reasonable opportunity to ask questions about, or comment on, the report (s 250SA). If at least 25% of votes cast are against adoption at two consecutive AGMs (the 'two strikes'), and no spill resolution was put at the earlier AGM, a spill resolution must be put at the later AGM (ss 250U-250V). If it passes, a spill meeting must be held within 90 days, at which the directors in office when the directors' report was approved (other than a managing director who may hold office indefinitely under the listing rules) cease to hold office and their positions are put to election (s 250W).","who_must_comply":"Listed companies (included in an official list of a declared financial market, such as ASX), their directors and the chair of the AGM, and key management personnel and their closely related parties in casting votes.","what_triggers":"Holding an AGM as a listed company; a second consecutive vote of 25% or more against adoption of the remuneration report triggers the spill resolution.","when_due":"At each AGM; after a second strike, the spill resolution is put at that AGM, and if it passes the spill meeting must be held within 90 days, subject to the 28-day notice period for listed company meetings (s 249HA). The company must still have at least 3 directors after the spill meeting (s 250X).","evidence_required":"Notice of meeting informing members of the remuneration report resolution (s 249L(2)(a)); proxy forms and voting records showing key management personnel exclusions; AGM minutes recording questions on the report; poll results; where a spill resolution passes, notice of and minutes for the spill meeting and signed director consents.","max_penalty_description":"A key management personnel member, or closely related party, whose vote is cast in breach of s 250R(4) commits an offence (s 250R(7)), and the vote is disregarded. If a passed spill resolution is not followed by a spill meeting within 90 days, each director at the end of that period commits a strict liability offence (s 250W(5))","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["company"],"reporting_frequency":"annual","topics":["corporate-governance","remuneration","two-strikes"],"priority":"medium","status":"current","source_url":"https://www.legislation.gov.au/C2004A00818/latest/text","editorial_status":"published"},{"slug":"firb-notification","title":"Notify FIRB before foreign investment in Australian assets","one_liner":"Foreign persons must notify the Foreign Investment Review Board before acquiring interests above prescribed thresholds.","summary":"The Foreign Acquisitions and Takeovers Act 1975 and FATR 2015 require foreign persons to notify FIRB before acquiring certain Australian land, businesses or shares. Thresholds vary by investor type, asset class and FTA status. National security review under Part 3 enhanced post-2021. From 1 April 2025 to 30 June 2029, foreign persons are generally prohibited from buying established dwellings, with limited exceptions. Residential applications are lodged with, and enforced by, the ATO.","who_must_comply":"Foreign persons making notifiable investments in Australia.","what_triggers":"Proposed acquisition above threshold or otherwise notifiable.","when_due":"Before acquisition becomes binding.","evidence_required":"FIRB application, no-objection notification, structuring documents.","max_penalty_description":"Failure to comply can lead to penalties of over $30 million for a corporation, up to 10 years' imprisonment, or both (Treasury); infringement notices and directions are also available.","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["afsa-foreign-investment","ato"],"act_slugs":["foreign-acquisitions-and-takeovers-act-1975"],"reporting_frequency":"event_driven","topics":["foreign-investment","firb","national-security"],"priority":"high","status":"current","source_url":"https://foreigninvestment.gov.au/compliance/obligations","editorial_status":"published"},{"slug":"construction-induction-card","title":"Hold a Construction Induction (White Card) before construction site work","one_liner":"All construction site workers must have completed nationally recognised induction training (CPCWHS1001).","summary":"Under Chapter 6 of the model WHS Regulations (adopted in all states), no person may carry out construction work unless they have completed CPCWHS1001 General Construction Induction Training. State authorities issue the card (White Card / Construction Induction Card).","who_must_comply":"Workers entering construction sites.","what_triggers":"Carrying out construction work on a construction site.","when_due":"Before commencement; card to be carried.","evidence_required":"White Card (current); training certificate.","max_penalty_description":"On-the-spot penalties; site removal; PCBU exposure if untrained workers present","jurisdiction_code":"CWLTH","regulator_slugs":["safework-nsw","worksafe-vic","whs-qld","safework-sa","worksafe-wa","worksafe-tas","worksafe-act","ntworksafe"],"act_slugs":["work-health-and-safety-act-2011"],"applies_to_industries":["construction"],"reporting_frequency":"ongoing","topics":["whs","construction","white-card"],"priority":"critical","status":"current","source_url":"https://safeworkaustralia.gov.au/safety-topic/industry-and-business/construction","editorial_status":"published"},{"slug":"high-risk-work-licence","title":"Hold a High Risk Work Licence for HRWL classes","one_liner":"Forklift, crane, scaffolding, dogging, rigging, EWP and other high-risk work requires a HRWL.","summary":"Schedule 3 of the model WHS Regulations lists 29 HRWL classes. Workers must hold a current HRWL for the relevant class; PCBUs must verify licences before assigning work. Mutual recognition applies across states.","who_must_comply":"Workers performing HRWL classes and their PCBUs.","what_triggers":"Carrying out HRWL class work.","when_due":"Continuous; licence carriage on site.","evidence_required":"Current HRWL; PCBU licence verification record.","max_penalty_description":"Significant fines; PCBU and worker liability","jurisdiction_code":"CWLTH","regulator_slugs":["safework-nsw","worksafe-vic","whs-qld","safework-sa","worksafe-wa","worksafe-tas","worksafe-act","ntworksafe"],"act_slugs":["work-health-and-safety-act-2011"],"applies_to_industries":["construction","manufacturing","mining","road-transport"],"reporting_frequency":"ongoing","topics":["whs","hrwl","licensing"],"priority":"high","status":"current","source_url":"https://www.safeworkaustralia.gov.au/safety-topic/managing-health-and-safety/licences","editorial_status":"published"},{"slug":"advertising-therapeutic-goods","title":"Comply with the Therapeutic Goods Advertising Code","one_liner":"Advertising of therapeutic goods to consumers must comply with the TGA Advertising Code and prohibited representations.","summary":"Part 5-1 Therapeutic Goods Act 1989 and Therapeutic Goods Advertising Code 2021 govern advertising to consumers. Prohibited representations (e.g. cancer treatment claims) require pre-approval. Schedule 4 prescription medicines cannot be advertised. Penalties for non-compliance significantly enhanced 2021.","who_must_comply":"Sponsors, advertisers, social media influencers promoting therapeutic goods.","what_triggers":"Promoting therapeutic goods to consumers.","when_due":"Continuous.","evidence_required":"Advertising compliance check, internal approval workflow, influencer briefing.","max_penalty_cents":169000000,"max_penalty_description":"Civil penalty up to $1.82M (individuals), $18.2M (corporations); criminal liability for serious offences","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["tga"],"act_slugs":["therapeutic-goods-act-1989"],"applies_to_industries":["medical-devices","retail"],"reporting_frequency":"ongoing","topics":["marketing","advertising-therapeutic-goods","tga"],"priority":"high","status":"current","source_url":"https://tga.gov.au/advertising-therapeutic-goods","editorial_status":"published"},{"slug":"beneficial-ownership-register","title":"Beneficial ownership register for unlisted companies (not yet legislated)","one_liner":"Not yet law: the Government plans a public, Commonwealth-operated beneficial ownership register for unlisted companies, with policy work from early 2027 and public consultation after that.","summary":"On 15 October 2025 the Assistant Treasurer announced the Government will proceed directly to a public, Commonwealth-operated register of beneficial ownership information for unlisted companies, with detailed policy work from early 2027 and public consultation expected after that. The Government will also continue work on a beneficial ownership regime for trusts. No obligation applies yet, and no commencement date has been set.","who_must_comply":"Unlisted Australian companies (proposed); trusts in scope TBD.","what_triggers":"Being a captured entity once legislation passes.","when_due":"No obligation yet; no commencement date set.","evidence_required":"BO register; lodgement with ASIC/ABRS once required.","max_penalty_description":"None yet: no legislation has been made.","jurisdiction_code":"CWLTH","regulator_slugs":["asic","abrs"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["company"],"reporting_frequency":"ongoing","topics":["beneficial-ownership","transparency","directors"],"priority":"medium","status":"upcoming","source_url":"https://ministers.treasury.gov.au/ministers/andrew-leigh-2025/media-releases/improving-transparency-true-owners-companies","editorial_status":"published"},{"slug":"aml-independent-review","title":"Independent review of AML/CTF program","one_liner":"Reporting entities must have their whole AML/CTF program independently evaluated at least once every 3 years.","summary":"Under the reformed AML/CTF Act, the former independent review of a Part A program has been replaced by an independent evaluation of the whole AML/CTF program (ML/TF risk assessment and AML/CTF policies). It must happen at least once every 3 years, at a frequency set in your AML/CTF policies. The evaluator can be internal or external but must be independent — for example, not involved in developing the program — and there are no mandatory qualifications. The evaluation tests whether you appropriately identified, assessed, mitigated and managed your ML/TF risks and complied with your policies. For newly regulated Tranche 2 entities, the first evaluation is due between 30 June 2029 and 31 December 2030, depending on the last two digits of the AUSTRAC account number. Separately, AUSTRAC can require an external audit by written notice.","who_must_comply":"All AUSTRAC reporting entities.","what_triggers":"Having an AML/CTF program in place.","when_due":"At least once every 3 years, at the frequency set in your AML/CTF policies. Newly regulated entities: first evaluation due 30 June 2029 – 31 December 2030 depending on AUSTRAC account number.","evidence_required":"Independent evaluation scope, evaluator independence record, evaluation report, governing body response, remediation tracker.","max_penalty_cents":3640000000,"max_penalty_description":"Civil penalty of up to $36.4M (body corporate) or $7.28M (individual), maximum per contravention, under the general AML/CTF Act civil penalty regime","jurisdiction_code":"CWLTH","regulator_slugs":["austrac"],"act_slugs":["anti-money-laundering-and-counter-terrorism-financing-act-2006"],"reporting_frequency":"ongoing","topics":["aml-ctf","independent-review"],"priority":"high","status":"current","source_url":"https://www.austrac.gov.au/industry-and-business/obligations-and-guidance/your-amlctf-program/develop-your-amlctf-programs/step-5-conduct-independent-evaluation","editorial_status":"published"},{"slug":"aml-compliance-officer","title":"Designate an AML/CTF Compliance Officer","one_liner":"Reporting entities must designate an eligible AML/CTF compliance officer at management level and notify AUSTRAC.","summary":"Reporting entities must designate an AML/CTF compliance officer who is employed or engaged at management level, is a fit and proper person, and (where services are provided through an Australian permanent establishment) is an Australian resident. The officer needs sufficient authority, independence and resources. Designation is due within 28 days of first providing a designated service, and AUSTRAC must be notified within 14 days of designation; newly regulated Tranche 2 entities notify by the later of 29 July 2026 or 14 days after enrolling. Check AUSTRAC's compliance officer guidance before relying on an outsourced arrangement — outsourcing does not transfer liability.","who_must_comply":"All AUSTRAC reporting entities.","what_triggers":"Becoming a reporting entity.","when_due":"Designate within 28 days of first providing a designated service; notify AUSTRAC within 14 days of designation and of any change.","evidence_required":"Designation record; fit-and-proper assessment; position description; AUSTRAC notification record.","max_penalty_description":"Civil penalties to the AML/CTF Act maximum; AUSTRAC remediation","jurisdiction_code":"CWLTH","regulator_slugs":["austrac"],"act_slugs":["anti-money-laundering-and-counter-terrorism-financing-act-2006"],"reporting_frequency":"ongoing","topics":["aml-ctf","compliance-officer"],"priority":"critical","status":"current","source_url":"https://www.austrac.gov.au/industry-and-business/obligations-and-guidance/your-amlctf-program/develop-your-amlctf-programs/step-1-establish-your-governance-framework/amlctf-compliance-officer","editorial_status":"published"},{"slug":"vic-portable-lsl-construction","title":"Register for VIC portable LSL (construction)","one_liner":"Construction industry employers in VIC must register with CoINVEST and pay quarterly LSL levies.","summary":"The Construction Industry Long Service Leave Act 1997 (Vic) continues Victoria's portable long service leave scheme for the construction industry, administered under a trust deed by a company acting as trustee of the Construction Industry Long Service Leave Fund (the scheme known as CoINVEST). Every worker is entitled to long service leave, and to be paid benefits from the fund, for continuous service in the construction industry, so service follows the worker between employers. In return, an employer must pay the trustee a long service leave charge for every worker it employs to perform construction work; the charge may not exceed 3% of the worker's ordinary pay, and its rate, period and due date are set by the trustee under the trust deed. Working sub-contractors may elect to pay the charge for their own work. Employers, sub-contractors and workers must be on the trustee's registers, and employers must keep and send worker records. The Act prohibits contracting out.","who_must_comply":"Employers in Victoria who employ workers to perform construction work in the construction industry, principal contractors engaging other employers or working sub-contractors for that work, working sub-contractors who elect to join, and the construction workers themselves (who must be on the register of workers).","what_triggers":"Employing workers, or engaging contractors as a principal contractor, to perform construction work in the construction industry in Victoria for more than 5 days in a month.","when_due":"Registration before construction work exceeds 5 days in any month; long service leave charges and worker information by the dates the trustee sets under the trust deed; responses to a trustee information notice by the time stated, which must be at least 28 days after the notice.","evidence_required":"Registration as an employer with the trustee; records of workers employed on construction work, kept in accordance with the trust deed and retained for at least 7 years after the last entry; returns of worker information sent to the trustee; long service leave charge payment records.","max_penalty_description":"Operating while unregistered for more than 5 days in a month (s 8), failing to keep records or send information to the trustee (s 9(1)), false or misleading records (s 9(2)) and failing to comply with a trustee information notice (s 10(3)) are each offences carrying 20 penalty units. Unpaid charges are recoverable as a debt with interest at the rate fixed under the Penalty Interest Rates Act 1983 (s 5)","jurisdiction_code":"VIC","regulator_slugs":[],"act_slugs":["construction-industry-long-service-leave-act-1997-vic"],"applies_to_industries":["construction"],"reporting_frequency":"quarterly","topics":["lsl","construction","vic","portable"],"priority":"high","status":"current","source_url":"https://www.legislation.vic.gov.au/in-force/acts/construction-industry-long-service-leave-act-1997","editorial_status":"published"},{"slug":"qld-coal-mining-safety","title":"QLD coal mining safety obligations (Coal Mining Safety and Health Act 1999)","one_liner":"QLD coal mine operators must ensure acceptable level of risk under the Act.","summary":"The Coal Mining Safety and Health Act 1999 (Qld) imposes a primary obligation to ensure risk to persons from coal mining operations is at an acceptable level. Site Senior Executive accountability, statutory positions, dust monitoring (including the lowered 1.5 mg/m³ coal dust limit), and notifiable incident reporting. Mining safety reset programmes follow Grosvenor.","who_must_comply":"Coal mine operators in QLD; Site Senior Executive personally.","what_triggers":"Operating a coal mine.","when_due":"Continuous.","evidence_required":"Safety and Health Management System, statutory position records, dust monitoring records, SSE accountability matrix.","max_penalty_description":"Significant fines + Cat 1/2/3 prosecution + Mining Industrial Manslaughter (since 2020)","criminal_liability":true,"jurisdiction_code":"QLD","regulator_slugs":["whs-qld"],"act_slugs":["coal-mining-safety-and-health-act-1999-qld"],"applies_to_industries":["mining"],"reporting_frequency":"ongoing","topics":["whs","mining","qld"],"priority":"critical","status":"current","source_url":"https://www.business.qld.gov.au/industries/mining-energy-water/resources/safety-health/mining","editorial_status":"published"},{"slug":"nsw-mining-safety","title":"NSW mining safety obligations (Work Health and Safety (Mines and Petroleum Sites) Act 2013)","one_liner":"NSW mine operators face mine-specific WHS obligations + Resources Regulator oversight.","summary":"The WHS (Mines and Petroleum Sites) Act 2013 (NSW) applies WHS Act provisions plus mining-specific duties. Mine operator must have a documented safety management system, principal mining hazard management plans for ground stability, fire/explosion, gas outbursts, dust/airborne contaminants, etc.","who_must_comply":"NSW mine operators + PCBUs in mining operations.","what_triggers":"Operating a mine in NSW.","when_due":"Continuous.","evidence_required":"SMS, principal mining hazard management plans, statutory functions appointments, audit records.","max_penalty_description":"Cat 1/2/3 WHS framework; industrial manslaughter under model NSW WHS Act 2024 amendments","criminal_liability":true,"jurisdiction_code":"NSW","regulator_slugs":["safework-nsw"],"act_slugs":["work-health-and-safety-mines-and-petroleum-sites-act-2013-nsw"],"applies_to_industries":["mining"],"reporting_frequency":"ongoing","topics":["whs","mining","nsw"],"priority":"critical","status":"current","source_url":"https://www.resourcesregulator.nsw.gov.au","editorial_status":"published"},{"slug":"wa-mining-safety","title":"WA mining safety (Work Health and Safety Act 2020 and WHS (Mines) Regulations 2022)","one_liner":"WA mine operators must ensure safe and healthy mines under the WHS Act 2020 (WA) and the WHS (Mines) Regulations 2022.","summary":"Since 31 March 2022 WA mines are regulated under the Work Health and Safety Act 2020 (WA) and the Work Health and Safety (Mines) Regulations 2022, administered by WorkSafe WA. The Mines Safety and Inspection Act 1994 (WA) now only provides the mines safety levy. Duties include risk management, mine-specific roles and serious incident notification. WA industrial manslaughter operates under the WHS Act 2020 from 31 March 2022.","who_must_comply":"WA mining operators and registered managers.","what_triggers":"Holding a mining tenement and conducting mining activities.","when_due":"Continuous.","evidence_required":"Statutory position records, safety management plans, audit + serious accident notification logs.","max_penalty_cents":1000000000,"max_penalty_description":"WA industrial manslaughter Class A: $10M (corp) + 20 years (individual)","criminal_liability":true,"jurisdiction_code":"WA","regulator_slugs":["worksafe-wa"],"act_slugs":[],"applies_to_industries":["mining"],"reporting_frequency":"ongoing","topics":["whs","mining","wa"],"priority":"critical","status":"current","source_url":"https://www.worksafe.wa.gov.au/work-health-and-safety-laws","editorial_status":"published"},{"slug":"mining-rehab-bonds","title":"Maintain mining rehabilitation bonds + closure plans","one_liner":"State mining regimes require financial assurance bonds for site rehabilitation.","summary":"Mine rehabilitation financial assurance is set by each state's mining law, not by a single national rule. New South Wales is the worked example here. Under the Mining Act 1992 (NSW), every exploration and mining title holder must lodge a security deposit with NSW Resources that covers the full cost of rehabilitating the land the activity disturbs, so the State does not carry the liability if a title holder defaults. The title holder estimates rehabilitation cost using the Resources Regulator's rehabilitation cost estimate tool; inspectors then assess actual or proposed surface disturbance to fix the assessed deposit, and the security deposit condition on the title is varied so the correct amount is held. Deposits are reassessed over the life of the project, and some or all of the deposit is returned once rehabilitation is completed and signed off. Other states run their own schemes with different mechanics.","who_must_comply":"Holders of exploration licences, assessment leases and mining leases. In NSW this applies to every title, from small exploration programs to large mines that also need an environment protection licence; the Resources Regulator publishes assessed deposits for large mines.","what_triggers":"Grant of an exploration or mining title, any increase in disturbed area, and the regulator's periodic reassessment of the deposit.","when_due":"Deposit lodged as a condition of the title and topped up when the assessed amount is varied. For mining leases in NSW, a rehabilitation cost estimate is provided annually with the mine's forward program.","evidence_required":"Rehabilitation cost estimate prepared with the current regulator tool and lodged through the Resources Portal; security deposit lodgement records and the title's deposit condition; annual forward program; disturbance mapping; rehabilitation completion and sign-off records supporting release of the deposit.","max_penalty_description":"The security deposit is held so that rehabilitation costs fall on the deposit, not the State, if the title holder defaults on its rehabilitation obligations; it is returned only when rehabilitation is signed off. The NSW Resources Regulator is responsible for compliance and enforcement across the mining sector, including enforceable undertakings under the Mining Act","jurisdiction_code":"NSW","regulator_slugs":["ic-mining-warden"],"act_slugs":[],"applies_to_industries":["mining"],"reporting_frequency":"ongoing","topics":["mining","rehabilitation","environment"],"priority":"high","status":"current","source_url":"https://www.resources.nsw.gov.au/resources-regulator/mine-rehabilitation/determining-a-rehabilitation-security-deposit","editorial_status":"published"},{"slug":"biosecurity-on-farm","title":"On-farm biosecurity record-keeping + reporting","one_liner":"Producers must maintain biosecurity records + immediately report notifiable diseases.","summary":"Biosecurity duties on farms come from two levels of law. The Biosecurity Act 2015 (Cth) manages the risks of goods, conveyances and people entering, leaving or moving within Australian territory, while each state and territory runs its own biosecurity law covering what happens on the property, including a list of notifiable animal diseases. Under those state laws, anyone who sees signs or symptoms of a notifiable disease must report it. National hotlines route each report to the right state or territory authority: the Emergency Animal Disease Hotline (1800 675 888) for livestock, wildlife, birds and aquatic animals, and the Exotic Plant Pest Hotline (1800 084 881) for plant pests and diseases, bee pests, new weeds and exotic ants. After reporting a suspected emergency animal disease, the producer must follow the exotic disease outbreak protocol until the government veterinarian arrives. Early reporting matters because diseases such as foot-and-mouth disease, African swine fever and lumpy skin disease are present in nearby countries.","who_must_comply":"Livestock and plant producers, aquaculture operators and other agricultural businesses in every state and territory, together with anyone else who keeps animals or grows plants commercially. Plant researchers and scientists must report new organisms or pathogens they discover before taking further action.","what_triggers":"Seeing signs or symptoms of a disease on the relevant state or territory's notifiable list, unusual sickness or deaths in animals, or an unusual plant pest, weed or disease, even when unsure.","when_due":"Report straight away through the relevant hotline or state authority, then follow the outbreak protocol and any directions given by government officers.","evidence_required":"Farm biosecurity plan; the current notifiable disease list for each state in which the business operates; record of each report made (date, time, hotline, reference) and of actions taken under the outbreak protocol; animal health, treatment and movement records; staff briefing on how to recognise and report emergency diseases.","max_penalty_description":"Penalties for failing to report a notifiable disease, and for breaching movement or other directions, are set in each state and territory's biosecurity legislation and vary by jurisdiction","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":["biosecurity-act-2015"],"applies_to_industries":["agriculture"],"reporting_frequency":"event_driven","topics":["agriculture","biosecurity","livestock"],"priority":"critical","status":"current","source_url":"https://www.outbreak.gov.au/prepare-respond/report","editorial_status":"published"},{"slug":"agvet-chemical-use","title":"Use AgVet chemicals in accordance with the APVMA label + state CUP","one_liner":"Agricultural and veterinary chemicals must be used per the registered label + state Chemical Use Permit conditions.","summary":"Agricultural and veterinary (agvet) chemicals are regulated in two layers. Up to the point of retail sale, the Australian Pesticides and Veterinary Medicines Authority (APVMA) registers products and approves their labels under the Agvet Code. Once a product is sold or supplied to an end user, its use is controlled by state and territory legislation, codes of practice and standard operating procedures. The APVMA does not monitor or enforce correct use: that is done by state and territory agencies, police and work health and safety regulators. The user is responsible for following the APVMA-approved directions for use on the label, some of which are legally binding. Using a product outside its label requires an APVMA permit, such as a minor use permit or an emergency permit, which legalises that specific use.","who_must_comply":"Anyone who uses registered agvet chemicals in a business: farmers and other primary producers, commercial and contract spray operators, pest controllers, and veterinarians and others using veterinary medicines. Use is regulated by the responsible state or territory agency, for example the NSW Environment Protection Authority and NSW Department of Primary Industries and Regional Development, Queensland's Department of Primary Industries, and Agriculture Victoria.","what_triggers":"Buying, storing, mixing or applying an agvet chemical product; or wanting to use a product in a way, on a crop or animal, or at a rate its label does not allow.","when_due":"At every use: read and follow the current label or permit. Obtain an APVMA permit before any off-label use. Meet state record-keeping, training and licensing requirements as they apply in the state where the chemical is used.","evidence_required":"Current product labels and any APVMA permits relied on (checked in the PubCRIS and permits databases); application records (date, product, rate, area, operator, weather) as required by the state; operator training or licence records; equipment calibration logs; incident and spray-drift complaint records.","max_penalty_description":"Penalties are set by state and territory control-of-use laws. The APVMA notes that incorrect use contrary to legally binding label directions can lead to fines, litigation and, in some circumstances, criminal prosecution","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["australian-pesticides-veterinary"],"act_slugs":["agricultural-and-veterinary-chemicals-code-act-1994"],"applies_to_industries":["agriculture"],"reporting_frequency":"ongoing","topics":["agriculture","chemical-use"],"priority":"high","status":"current","source_url":"https://www.apvma.gov.au/about/use-agvet-chemicals-australia","editorial_status":"published"},{"slug":"sps-530-investment-governance","title":"Comply with SPS 530 (Investment Governance) for APRA-regulated super funds","one_liner":"RSE licensees must have a documented investment governance framework.","summary":"SPS 530 sets requirements for an RSE licensee's investment governance framework: investment beliefs, formulation of investment strategy, performance assessment, valuation, liquidity management. Annual performance testing (under YFYS regime) for MySuper + Choice products separate but related.","who_must_comply":"APRA-regulated RSE licensees.","what_triggers":"Holding an RSE licence.","when_due":"Continuous; annual performance test.","evidence_required":"Investment governance framework, board minutes, performance attribution reports.","max_penalty_description":"APRA enforcement actions including additional capital, licence conditions","jurisdiction_code":"CWLTH","regulator_slugs":["apra"],"act_slugs":["superannuation-industry-supervision-act-1993"],"applies_to_industries":["superannuation-trustees"],"reporting_frequency":"ongoing","topics":["super","investment-governance"],"priority":"high","status":"current","source_url":"https://www.apra.gov.au/standards/sps-530","editorial_status":"published"},{"slug":"superstream-data-standard","title":"Process super contributions and rollovers via SuperStream","one_liner":"All super contributions and rollovers must be sent using the SuperStream data and payment standards.","summary":"SuperStream is the data and payment standard for superannuation. It is not only a fund-side standard: the ATO states SuperStream is the way businesses must pay employee super guarantee contributions, and that it must be used by employers, self-managed super funds and APRA-regulated funds. Money and data are sent electronically in a standard format, linked by a unique payment reference. From 1 July 2026 Payday Super contributions flow through the same SuperStream channel, so payroll software or a clearing house must send contribution messages in the SuperStream format each pay cycle. Funds must process rollovers using SuperStream within 3 business days of receiving a complete, valid request.","who_must_comply":"Employers paying super guarantee contributions; self-managed super funds and APRA-regulated funds receiving them; gateway operators.","what_triggers":"Making contributions or processing rollovers.","when_due":"Continuous; rollover within 3 business days.","evidence_required":"SuperStream gateway integration, data + payment records, error remediation logs.","max_penalty_description":"ATO admin penalties + super fund regulatory action","jurisdiction_code":"CWLTH","regulator_slugs":["ato","apra"],"act_slugs":["superannuation-industry-supervision-act-1993"],"reporting_frequency":"ongoing","topics":["super","superstream"],"priority":"high","status":"current","source_url":"https://www.ato.gov.au/businesses-and-organisations/super-for-employers/managing-superstream","editorial_status":"published"},{"slug":"general-insurance-claims-handling","title":"Comply with claims handling + settling as a financial service (s 766A)","one_liner":"From 1 January 2022, insurance claims handling is a financial service requiring AFSL authorisation.","summary":"Following Royal Commission recommendation 4.8, claims handling + settling services were made a 'financial service' under the Corporations Act. Insurers + claims handlers must hold appropriate AFSL authorisations, comply with s 912A general obligations + IDR (RG 271).","who_must_comply":"Insurers, claims handlers, run-off insurers, loss assessors providing claims-handling services to retail clients.","what_triggers":"Providing claims-handling services to retail clients.","when_due":"Continuous.","evidence_required":"AFSL authorisation, claims-handling policy, complaints register, supervision records.","max_penalty_cents":1820000000,"max_penalty_description":"Civil penalties to the financial-services maximum ($18.2M / 3× / 10% turnover)","jurisdiction_code":"CWLTH","regulator_slugs":["asic","afca"],"act_slugs":["corporations-act-2001"],"applies_to_industries":["insurance-general"],"reporting_frequency":"ongoing","topics":["insurance","claims-handling"],"priority":"critical","status":"current","source_url":"https://www.asic.gov.au/regulatory-resources/financial-services/","editorial_status":"published"},{"slug":"private-health-insurance-rules","title":"Comply with Private Health Insurance Act 2007 + APRA rules","one_liner":"Private health insurers regulated by APRA + PHIO; community rating, complaints + claims rules apply.","summary":"The Private Health Insurance Act 2007 sets community rating, lifetime health cover loading, product disclosure + complaint-handling rules. APRA supervises prudential aspects; the Private Health Insurance Ombudsman handles individual complaints.","who_must_comply":"Private health insurers.","what_triggers":"Carrying on private health insurance business.","when_due":"Continuous.","evidence_required":"Product disclosure statements, complaint records, APRA reporting, PHIO engagement.","max_penalty_description":"APRA enforcement, civil penalties under PHI Act, registration consequences","jurisdiction_code":"CWLTH","regulator_slugs":["apra"],"act_slugs":["private-health-insurance-act-2007"],"applies_to_industries":["private-health-insurers"],"reporting_frequency":"ongoing","topics":["insurance","private-health"],"priority":"high","status":"current","source_url":"https://apra.gov.au/private-health-insurance","editorial_status":"published"},{"slug":"afca-membership","title":"Maintain AFCA membership (mandatory external dispute resolution)","one_liner":"AFSL + ACL holders must be members of AFCA — sole AU EDR scheme.","summary":"Since 1 November 2018, the Australian Financial Complaints Authority is the sole AU external dispute resolution scheme. AFSL holders, ACL holders, superannuation trustees, and traditional trustee companies must be members and comply with AFCA determinations . Since 1 January 2024 AFCA can consider consumer claims of up to $1,263,000, and small business or primary producer disputes about credit facilities of up to $6,317,000, with separate per-claim compensation caps (no monetary limit for superannuation complaints). Limits are adjusted every three years.","who_must_comply":"AFSL holders, ACL holders, RSE licensees, trustee companies.","what_triggers":"Holding a relevant licence.","when_due":"Continuous.","evidence_required":"AFCA membership; complaint handling records; compliance with AFCA determinations.","max_penalty_description":"Licence consequences; civil penalties for failure to comply with AFCA determinations","jurisdiction_code":"CWLTH","regulator_slugs":["afca","asic"],"act_slugs":["corporations-act-2001"],"reporting_frequency":"ongoing","topics":["edr","afca","financial-services"],"priority":"critical","status":"current","source_url":"https://afca.org.au","editorial_status":"published"},{"slug":"soci-asset-registration","title":"Register as a responsible entity / direct interest holder under SOCI","one_liner":"Captured critical-infrastructure assets must be registered with Home Affairs.","summary":"Part 2 of the Security of Critical Infrastructure Act 2018 (Cth) requires the Secretary of Home Affairs to keep a Register of Critical Infrastructure Assets, which is not made public. For each asset to which Part 2 applies (assets specified in the rules or declared by the Minister), the responsible entity must give operational information about the asset, and each direct interest holder must give interest and control information about itself and the asset. After the first lodgement, the reporting entity must notify any event that makes the registered information incorrect or incomplete, or that makes a new entity a reporting entity. The Cyber and Infrastructure Security Centre (CISC) administers the register as the first of the Act's positive security obligations, alongside cyber incident reporting and a risk management program.","who_must_comply":"The responsible entity for a critical infrastructure asset (defined for each asset class in s 12L), and direct interest holders: an entity, alone or with associates, holding a direct or joint interest of at least 10% in the asset, or an interest that puts it in a position to directly or indirectly influence or control the asset. Executors, liquidators and administrators must report for an entity that dies or fails; an agent may lodge on an entity's behalf.","what_triggers":"Becoming a reporting entity for an asset to which Part 2 applies, or a notifiable event: a change that makes the operational or interest and control information held on the Register incorrect or incomplete.","when_due":"Initial information by the later of the end of the asset's grace period and 30 days after becoming a reporting entity (s 23). Notifiable events within 30 days after the event (s 24).","evidence_required":"Asset-class assessment against the CISC definition guidance; lodged operational information or interest and control information in the approved form and its acknowledgement; ownership and control register mapping 10% interests and associates; change-management trigger so notifiable events reach the register within 30 days; records of best endeavours where information could not be obtained (s 25).","max_penalty_cents":9100000,"max_penalty_description":"Each of s 23 and s 24 is a civil penalty provision of 50 penalty units ($18,200). Under Regulatory Powers (Standard Provisions) Act 2014 s 82(5) a court can order a body corporate to pay up to 5 times that amount, $91,000. Civil penalty provisions of the SOCI Act can also be enforced by infringement notices, enforceable undertakings and injunctions","jurisdiction_code":"CWLTH","regulator_slugs":["home-affairs-soci"],"act_slugs":["security-of-critical-infrastructure-act-2018"],"reporting_frequency":"event_driven","topics":["soci","registration"],"priority":"high","status":"current","source_url":"https://www.cisc.gov.au/how-we-support-industry/regulatory-obligations","editorial_status":"published"},{"slug":"soci-positive-security-obligation","title":"Comply with SOCI Positive Security Obligation (PSO) per sector","one_liner":"Sector-specific cyber + risk obligations under SOCI Part 2.","summary":"The Security of Critical Infrastructure Act 2018 (Cth) imposes positive security obligations so that critical infrastructure assets embed risk management, preparedness and resilience as business-as-usual practice. The Cyber and Infrastructure Security Centre lists three that apply to most assets: giving operational and ownership information to the Register (Part 2), reporting cyber incidents with a relevant or significant impact (Part 2B), and adopting, maintaining and complying with a written critical infrastructure risk management program (Part 2A). The program must identify each hazard where there is a material risk of a relevant impact on the asset and, so far as reasonably practicable, minimise or eliminate that risk and mitigate its impact. Each year the responsible entity reports on the program, with board approval where it has a board. Which obligations apply depends on the asset class and the entity's role.","who_must_comply":"The responsible entity for a critical infrastructure asset to which Part 2A applies (assets specified in the rules or covered by a ministerial declaration). Exemptions apply where the entity holds strategic-level hosting certification for the relevant services, or where a Commonwealth, State or Territory law specified in the rules already covers the entity or asset.","what_triggers":"Becoming the responsible entity for an asset covered by Part 2A, after any grace period the rules allow for a newly captured asset.","when_due":"Continuous: adopt and maintain the program, comply with it, review it regularly and keep it up to date. Annual report due within 90 days after the end of each financial year, to the relevant Commonwealth regulator or, if none, to the Secretary of Home Affairs.","evidence_required":"The written risk management program and its adoption record; hazard and material-risk assessment covering each asset; evidence of compliance with the program; review schedule and update log; the annual report in the approved form stating whether the program was up to date, evaluating any hazard with a significant relevant impact, and showing board, council or governing-body approval.","max_penalty_description":"Failing to adopt and maintain, comply with, review or update the program: 200 penalty units ($72,800) each (ss 30AC-30AF). Failing to give an annual report that meets s 30AG: 150 penalty units ($54,600) (s 30AG). A court can order a body corporate to pay up to 5 times these amounts, for example $364,000 for a 200-unit provision (Regulatory Powers (Standard Provisions) Act 2014 s 82(5))","jurisdiction_code":"CWLTH","regulator_slugs":["home-affairs-soci"],"act_slugs":["security-of-critical-infrastructure-act-2018"],"reporting_frequency":"ongoing","topics":["soci","cyber"],"priority":"critical","status":"current","source_url":"https://www.cisc.gov.au/how-we-support-industry/regulatory-obligations","editorial_status":"published"},{"slug":"foreign-bribery-criminal-code","title":"Foreign bribery offence (Criminal Code Division 70)","one_liner":"Bribing a foreign public official is a federal criminal offence — up to 10 years imprisonment.","summary":"Section 70.2 Criminal Code Act 1995 (Cwlth) criminalises bribing a foreign public official. The 'foreign bribery' offence has extra-territorial reach for Australian residents + companies. Significantly strengthened by the Crimes Legislation Amendment (Combatting Foreign Bribery) Act 2024, which expanded liability through 'failure to prevent foreign bribery' corporate offence.","who_must_comply":"Australian persons + companies + their officers/agents/contractors.","what_triggers":"Conduct involving foreign officials in business activity.","when_due":"Continuous.","evidence_required":"Anti-bribery policy, due-diligence procedures, training records, internal-audit reviews.","max_penalty_cents":3640000000,"max_penalty_description":"Corporations: up to the greatest of 100,000 penalty units ($36.4M at $364 from 1 July 2026) / 3× benefit / 10% turnover. Individuals: up to 10 years imprisonment and/or 10,000 penalty units ($3.64M). Maximums per offence.","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":["criminal-code-act-1995"],"reporting_frequency":"ongoing","topics":["anti-bribery","criminal","international"],"priority":"critical","status":"current","source_url":"https://www.ag.gov.au/crime/foreign-bribery/foreign-bribery-offences-and-penalties","editorial_status":"published"},{"slug":"trademark-registration","title":"Register trademarks with IP Australia","one_liner":"Without registration, brand protection relies on common-law passing-off — costly to enforce.","summary":"Registering a trade mark under the Trade Marks Act 1995 (Cth) is voluntary, but it is the only way to obtain exclusive rights to use a brand in Australia for the goods and services it is registered for, and to sell or license it as a business asset. Registering a business name with ASIC or a domain name with auDA gives no such exclusivity. IP Australia examines each application against the Act, and a registration takes at least 7 months and lasts up to 10 years before it must be renewed, which can be done indefinitely. The compliance duties sit around the registration: only a registered mark may carry the ® symbol, and a mark that is not used for 3 years can be removed from the Register on a non-use application.","who_must_comply":"Any business, sole trader, company or trust that trades under a brand, logo or product name it wants to protect, and anyone who represents that a mark is registered. Businesses launching a name should also search the Register so they do not infringe an existing registered mark.","what_triggers":"Adopting a new brand, product name or logo, expanding into new classes of goods or services, or using the ® symbol on packaging, websites or marketing.","when_due":"File before launch where possible (registration takes effect from the filing date). Renew before the registration expires, up to 10 years after filing. Use the mark for the registered goods and services so it cannot be removed for 3 years' non-use.","evidence_required":"Trade mark search results before adoption; filing receipt and registration details (number, classes, filing date); renewal dates in a register; evidence of use of the mark for each registered class (dated sales, advertising, packaging); controls so the ® symbol is used only in the registered form.","max_penalty_description":"There is no penalty for not registering, but representing that an unregistered mark is registered, or that a mark is registered for goods or services it is not registered for, is an offence carrying 60 penalty units ($21,840) under Trade Marks Act 1995 s 151. Infringing someone else's registered mark exposes the business to injunctions and damages","jurisdiction_code":"CWLTH","regulator_slugs":["ip-australia"],"act_slugs":["trade-marks-act-1995"],"reporting_frequency":"one_off","topics":["ip","trademark","branding"],"priority":"medium","status":"current","source_url":"https://www.ipaustralia.gov.au/trade-marks/what-are-trade-marks","editorial_status":"published"},{"slug":"long-service-leave-vic","title":"Pay long service leave under the LSL Act 2018 (Vic)","one_liner":"VIC employees accrue LSL after 7 years continuous service — paid on entitlement or termination.","summary":"The Long Service Leave Act 2018 (Vic) gives most Victorian workers long service leave once they have worked continuously for one employer for at least 7 years. Leave accrues at one week for every 60 weeks of continuous service (about 0.866 of a week a year). After 7 years an employee may take the leave, and when employment ends for any reason, including resignation, dismissal, redundancy or death, the employer must pay out the full accrued balance on the last day. Contract terms that give less than the Act are invalid, and cashing out leave while employment continues is generally an offence. Workforce Inspectorate Victoria (known as Wage Inspectorate Victoria until 12 December 2025) investigates and prosecutes breaches.","who_must_comply":"Employers of Victorian employees, covering full-time, part-time, casual, seasonal and fixed-term staff. Casual and seasonal service stays continuous unless a gap between engagements exceeds 12 weeks (with exceptions, such as up to 104 weeks of parental leave or a regular and systematic engagement). Some industries are covered by portable schemes instead.","what_triggers":"An employee reaching 7 years of continuous employment with the business, including service with a previous owner where the business changed hands and employment continued.","when_due":"Leave may be taken after 7 years, on agreement or on at least 12 weeks' written direction from the employer. On termination after 7 years, payment of the full accrued entitlement is due on the day employment ends.","evidence_required":"Long service leave records for every employee (start date, service, absences, leave taken and paid), which must be provided to current or former employees on request; timesheets or hours records for casual and seasonal staff; written directions to take leave; final-pay calculations showing weeks of service divided by 60.","max_penalty_description":"Failing to pay the full accrued entitlement on the day employment ends is an offence carrying 12 penalty units for a natural person and 60 penalty units for a body corporate, for each day the offence continues, and a criminal conviction may be recorded. Paying out leave instead of letting it be taken is also an offence for both employer and employee","jurisdiction_code":"VIC","regulator_slugs":["workforce-inspectorate-vic"],"act_slugs":["long-service-leave-act-2018-vic"],"reporting_frequency":"event_driven","topics":["lsl","workplace","vic"],"priority":"high","status":"current","source_url":"https://www.vic.gov.au/long-service-leave","editorial_status":"published"},{"slug":"long-service-leave-qld","title":"Pay long service leave under the IR Act 2016 (Qld)","one_liner":"QLD employees accrue 8.6667 weeks LSL after 10 years' continuous service; pro-rata after 7 years.","summary":"Where no long service leave entitlement exists under the federal system, the Industrial Relations Act 2016 (Qld) gives Queensland employees, including casual, regular part-time and seasonal staff, 8.6667 weeks of paid leave after 10 years' continuous service and a further 4.3333 weeks after another 5 years; beyond 15 years leave can be accessed as it accrues. Between 7 and 10 years, a pro-rata payout is due on termination only for listed reasons, such as death, illness, a domestic or other pressing necessity, or dismissal for a reason other than conduct, capacity or performance. After 10 years the payout on termination is automatic. Leave is paid at the ordinary rate, and can be cashed in only where an industrial instrument allows it or the Queensland Industrial Relations Commission orders it on compassionate or financial-hardship grounds. The Office of Industrial Relations investigates breaches.","who_must_comply":"Employers of Queensland employees not covered by a federal long service leave entitlement (state and local government employers sit in the state system). Eligible building and construction, contract cleaning and community services workers also have portable schemes run by QLeave, but an employer who keeps a worker for 10 years or more must still pay that worker's entitlement directly.","what_triggers":"An employee completing 10 years' continuous service, or employment ending after 7 years for a qualifying reason. Service outside Queensland can count where the employment was partly in the State (Infosys Technologies Limited v Fox [2025] QCA 45).","when_due":"Leave is taken at a time agreed between employer and employee; failing agreement the employer may require at least 4 weeks of leave on at least 3 months' written notice. Payment for accrued leave is due when employment ends.","evidence_required":"Complete time and wages records of continuous service; for each casual employee, a record of total ordinary hours worked from the start of service to 30 June each year, kept for 6 years after employment ends (recommended for part-time staff too); leave calculations (ordinary hours divided by 52, multiplied by 8.6667, divided by 10 for casual and part-time staff).","max_penalty_description":"The Office of Industrial Relations can investigate potential breaches of the long service leave provisions, and employees can lodge a claim to recover unpaid long service leave. Penalty amounts are set in the Industrial Relations Act 2016 (Qld); check the Act for the current figures","jurisdiction_code":"QLD","regulator_slugs":["oir-qld"],"act_slugs":["industrial-relations-act-2016-qld"],"reporting_frequency":"event_driven","topics":["lsl","workplace","qld"],"priority":"high","status":"current","source_url":"https://www.business.qld.gov.au/running-business/employing/legal-obligations/long-service-leave/entitlements","editorial_status":"published"},{"slug":"stamp-duty-nsw-residential","title":"Pay NSW transfer duty on residential property acquisitions","one_liner":"Variable transfer duty rates; foreign purchaser additional duty 9%.","summary":"Under the Duties Act 1997 (NSW), the purchaser or transferee of NSW property pays transfer duty each time dutiable property is acquired, unless an exemption applies. Duty is calculated on the dutiable value, being the higher of the agreed price and the market value, on a sliding scale that Revenue NSW indexes to CPI each year. For 2026-27 the general scale runs from $1.25 per $100 up to $52,237 plus $5.50 per $100 above $1,290,000; residential property above the $3,870,000 premium threshold pays $194,137 plus $7.00 per $100 above that threshold. Foreign persons buying residential-related property also pay surcharge purchaser duty at 9% of the dutiable value, at the same time. Eligible first home buyers pay no duty on a home valued at $800,000 or less, with reduced duty below $1 million.","who_must_comply":"Any purchaser or transferee acquiring dutiable property in NSW (a home, land, investment property or business asset), including companies and trusts. Sellers and transferors do not pay. Declaring or acknowledging a trust over NSW property, granting or transferring an option to purchase land, creating a life estate and foreclosing a mortgage can also attract duty.","what_triggers":"Signing a contract for sale, agreeing to a transfer without a contract, or executing a deed that transfers or creates an interest in NSW property. The rate year is fixed by the contract date, or the transfer date where there is no contract.","when_due":"By the earliest of settlement, or 3 months after signing the contract, the transfer agreement date or the deed date. Eligible off-the-plan purchases may defer payment by up to an additional 12 months.","evidence_required":"Duty assessment and payment receipt (usually lodged by the solicitor or conveyancer); evidence of dutiable value, including a formal valuation where there is no consideration, the parties are related, no selling agent was used or Revenue NSW is not satisfied the price reflects value; exemption or concession eligibility records (first home buyer, spouse or deceased estate transfers); foreign-person status declaration.","max_penalty_description":"Revenue NSW charges daily interest at a variable rate on overdue duty, backdated to the due date, and may also impose penalty tax. NSW Land Registry Services will not register the transfer until all duty, interest and penalties are paid, and unpaid duty is recoverable as a debt, including by a charge on land or wind-up proceedings","jurisdiction_code":"NSW","regulator_slugs":["revenue-nsw"],"act_slugs":["duties-act-1997-nsw"],"reporting_frequency":"event_driven","topics":["tax","duties","state","nsw"],"priority":"high","status":"current","source_url":"https://revenue.nsw.gov.au/taxes-duties-levies-royalties/transfer-duty","editorial_status":"published"},{"slug":"esos-tuition-protection","title":"Contribute to the Tuition Protection Service (TPS)","one_liner":"CRICOS-registered providers must contribute to TPS protecting overseas student fees.","summary":"The Education Services for Overseas Students Act 2000 (Cth) requires every registered provider to pay a Tuition Protection Service (TPS) levy for each calendar year (s 24). The levy is paid into the Overseas Students Tuition Fund and funds placement of international students in another course, or refunds, when a provider closes, fails to start or stops offering a course. It has four components set under the TPS Levies Act 2012: an administrative fee, a base fee, a risk-rated premium reflecting the provider's risk of default, and a special tuition protection component charged when the fund is below target. Coverage is automatic once a provider is registered on CRICOS and has paid its first levy; registration does not start until that first levy is paid. The TPS Director determines each provider's amount from PRISMS enrolment data and declared tuition fee income.","who_must_comply":"Every provider registered on CRICOS to deliver courses to overseas students on student visas, whether a higher education provider, a registered training organisation or another CRICOS provider, and applicants for CRICOS registration, who must pay a first levy before registration.","what_triggers":"Being registered on CRICOS at the levy census date (the 2026 collection covered providers registered as at 1 January 2026), or applying for CRICOS registration.","when_due":"Annually. For 2026: request for information (declared overseas student tuition fee income) due 3 March, invoice issued 10 March, payment due 10 April. A provider must also tell the TPS Director as soon as practicable of any matter that might increase its levy (s 25).","evidence_required":"Response to the TPS request for information declaring prior-year overseas student tuition fees; accurate PRISMS enrolment data and current PEO and eBusiness contacts (levy notices go to them); levy invoice and payment receipt; designated account keeping initial pre-paid tuition fees separate from operating funds; written agreements with students setting out fees and refund terms.","max_penalty_description":"Unpaid levy (other than the first levy) attracts a late payment penalty of 20% a year on the unpaid amount from the due date (s 172) and is recoverable as a debt due to the Commonwealth (s 173). If a provider does not pay within 7 days of a reminder notice, its registration is automatically suspended (ss 53D, 90)","jurisdiction_code":"CWLTH","regulator_slugs":["asqa","teqsa"],"act_slugs":["education-services-for-overseas-students-act-2000"],"applies_to_industries":["education-rto","education-higher"],"reporting_frequency":"annual","topics":["cricos","international-students","tps"],"priority":"high","status":"current","source_url":"https://www.education.gov.au/tps/international-providers-tps","editorial_status":"published"},{"slug":"ncver-reporting","title":"Report to NCVER (AVETMISS) — RTOs","one_liner":"RTOs must submit AVETMISS-compliant student + enrolment data to NCVER.","summary":"Complying with the Data Provision Requirements is a condition of registration for every RTO regulated by ASQA (National Vocational Education and Training Regulator Act 2011 s 22(3)). In practice this means reporting all nationally recognised training activity, in the AVETMISS statistical standard, to the National VET Provider Collection held by the National Centre for Vocational Education Research (NCVER). Every RTO must make an annual submission covering all activity delivered in the previous calendar year, and an RTO that delivered no training must lodge a nil return. Government-funded activity is reported to the state training authority under its own rules; fee-for-service activity goes to NCVER directly through the AVETMISS Validation Software, or via the state authority where it accepts it. The data feeds Total VET Activity statistics and students' USI transcripts.","who_must_comply":"Every registered training organisation delivering or assessing nationally recognised training, whether the training is fee-for-service, state-funded or Commonwealth-funded. RTOs in receipt of government funding must also meet their state training authority's reporting requirements.","what_triggers":"Delivering or assessing any nationally recognised training in a calendar year; or delivering none (a nil return is still required); or closing the RTO (final data must be reported).","when_due":"Annual collection for the previous calendar year: window 1 January to end of February (28 February 2026 for 2025 activity). Optional cumulative quarterly submissions in windows opening about four weeks after each quarter (2026: 1-15 May, 1-17 August, 1-16 November). State-funded activity on the state training authority's timetable.","evidence_required":"Student management system that produces AVETMISS-standard data; NAT files that passed validation without errors; AVETMISS Validation Software submission confirmation (or state training authority receipt); valid USI for each student; nil return confirmation in years with no activity; reconciliation between enrolment records and reported outcomes.","max_penalty_description":"Failure to meet the Data Provision Requirements is a breach of a registration condition. ASQA may then impose sanctions under NVR Act s 36, including shortening the registration period, amending the scope of registration, suspending all or part of the scope, or cancelling registration. If an RTO that reported in a quarter skips the annual collection, that training is deleted from students' USI transcripts","jurisdiction_code":"CWLTH","regulator_slugs":["asqa"],"act_slugs":["national-vocational-education-and-training-regulator-act-2011"],"applies_to_industries":["education-rto"],"reporting_frequency":"quarterly","topics":["vet","rto","ncver","avetmiss"],"priority":"high","status":"current","source_url":"https://www.ncver.edu.au/rto-hub/what-is-avetmiss","editorial_status":"published"},{"slug":"real-estate-agent-licensing","title":"Hold a current real estate agent licence (state-specific)","one_liner":"Selling agents must hold a current licence issued by their state fair trading regulator.","summary":"Each state has its own real estate licensing regime — Property and Stock Agents Act 2002 (NSW), Estate Agents Act 1980 (Vic), Property Occupations Act 2014 (Qld), etc. Licences required for principal agents + branch managers. Continuing Professional Development (CPD) annual.","who_must_comply":"Real estate agents (principal + employed).","what_triggers":"Conducting real estate agency activities.","when_due":"Continuous; annual renewal + CPD.","evidence_required":"Current licence; CPD records; trust account audit.","max_penalty_description":"Operating without licence is criminal offence; suspension/cancellation; civil penalties under Property Acts","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["nsw-fair-trading","cav","office-of-fair-trading-qld"],"act_slugs":[],"applies_to_industries":["real-estate-agents"],"reporting_frequency":"annual","topics":["real-estate","licensing","state"],"priority":"critical","status":"current","source_url":"https://www.nsw.gov.au/business-and-economy","editorial_status":"published"},{"slug":"trust-account-audit","title":"Trust account audit and lodgement with the state regulator (estate agents)","one_liner":"Holders of client trust accounts (real estate, legal, conveyancing) must lodge annual audited accounts.","summary":"Trust account audits are a state-law obligation: each state sets its own audit period, auditor rules and lodgement process for agents who hold money on trust for clients. Victoria is the worked example here. A Victorian estate agent must have every trust account that held trust money during the year audited for the period 1 July to 30 June, within 3 months after 30 June, by an approved auditor using the audit report form approved by the Director of Consumer Affairs Victoria (CAV). The agent must keep the accounts so they can be properly audited, give the auditor all records and information reasonably required, and lodge a copy of the audit report with CAV through myCAV within 10 business days of receiving it. Auditors must report dishonesty, legal breaches or trust money deficiencies to CAV directly. Victorian licensed conveyancers are NOT audited under the Estate Agents Act: their trust accounts are audited under the Conveyancers Act 2006 (Vic) — also an annual audit by an approved auditor, with the Independent Assurance Report lodged with CAV via myCAV within 10 business days of receipt (CAV 'Auditing trust accounts' for conveyancers). Lawyers' trust accounts are governed by the legal profession legislation instead (in Victoria, the Legal Profession Uniform Law). In NSW, trust accounts kept by property agents are overseen by NSW Fair Trading under that state's own rules.","who_must_comply":"Licensed estate agents and agency corporations that operate a trust account (and, under the Conveyancers Act 2006 (Vic), Victorian licensed conveyancers). In Victoria an approved auditor must be a practising public accountant who is a member of CPA Australia, the Institute of Public Accountants or the Institute of Chartered Accountants in Australia, and must not be an estate agent, an agent's employee or partner (or have been one in the last two years), or an officer of an estate agency corporation.","what_triggers":"A trust account holding or managing trust money at any time during the audit period. A Victorian account that held no trust money all year needs no audit, but the agent must confirm that in myCAV. Ceasing to operate triggers a final audit.","when_due":"Victoria: audit of the 1 July-30 June period completed within 3 months after 30 June (a varied audit date can be approved, no more than 12 months after the previous report); audit report lodged within 10 business days of receipt. On closure, notify CAV within 28 days and have the trust accounts audited within three months.","evidence_required":"Trust account records kept to allow a proper and convenient audit; a certified statement of trust money held on the last day of the audit period; the signed auditor's report on the approved form, retained for seven years and producible on demand; myCAV lodgement confirmation; nil-activity confirmation where no trust money was held.","max_penalty_description":"In Victoria, failing to lodge the audit report within 10 business days is an offence with a penalty of up to 120 penalty units, and the Business Licensing Authority may suspend the agent's licence for failing to have trust accounts audited or to lodge the report","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["nsw-fair-trading","cav"],"act_slugs":[],"applies_to_industries":["real-estate-agents","lawyers-and-solicitors","conveyancers"],"reporting_frequency":"annual","topics":["trust-account","audit"],"priority":"critical","status":"current","source_url":"https://www.consumer.vic.gov.au/licensing-and-registration/estate-agents/running-your-business/trust-accounts/auditing-trust-accounts","editorial_status":"published"},{"slug":"ai-voluntary-safety-standard","title":"Adopt the Voluntary AI Safety Standard (DISR 2024)","one_liner":"10 voluntary guardrails (Sept 2024), now evolved into the Guidance for AI Adoption (6 essential practices, 21 October 2025). There is no mandatory AI regime.","summary":"DISR released the Voluntary AI Safety Standard in September 2024 — 10 guardrails covering accountability, risk management, data governance, testing, transparency, human oversight, contestability, supply chain, records + stakeholder engagement. On 21 October 2025 the National AI Centre published the Guidance for AI Adoption, which evolves the standard into 6 essential practices. The National AI Plan (2 December 2025) did not adopt a mandatory guardrails regime; existing laws apply to AI.","who_must_comply":"Voluntary. No business is legally required to adopt it.","what_triggers":"Deploying AI systems affecting Australians.","when_due":"Voluntary; no mandatory date.","evidence_required":"AI risk register, governance documentation, testing artefacts, accountability statements.","max_penalty_description":"None. Voluntary standard. Penalties arise only under existing laws (e.g. Privacy Act, ACL).","jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"applies_to_industries":["tech-saas","fintech","banking-adi"],"reporting_frequency":"ongoing","topics":["ai","voluntary-standard","governance"],"priority":"medium","status":"current","source_url":"https://www.industry.gov.au/publications/voluntary-ai-safety-standard","editorial_status":"published"},{"slug":"aged-care-code-of-conduct","title":"Comply with Aged Care Code of Conduct","one_liner":"All providers + workers must comply with the federal Aged Care Code of Conduct.","summary":"The Aged Care Code of Conduct (in force since 1 December 2022, continued under the 2024 Act) applies to registered providers, their aged care workers and responsible persons. Sets behavioural expectations + grounds for compliance action including banning orders.","who_must_comply":"Registered providers, their aged care workers and responsible persons.","what_triggers":"Working in or governing aged care.","when_due":"Continuous.","evidence_required":"Workforce attestation, training records, banning order register checks.","max_penalty_description":"Civil penalty of up to 250 penalty units ($91,000) for an aged care worker or responsible person who fails to comply (ss 173–174); banning orders.","jurisdiction_code":"CWLTH","regulator_slugs":["aged-care-quality"],"act_slugs":["aged-care-act-2024"],"applies_to_industries":["aged-care"],"reporting_frequency":"ongoing","topics":["aged-care","code-of-conduct"],"priority":"critical","status":"current","source_url":"https://www.agedcarequality.gov.au/providers","editorial_status":"published"},{"slug":"aged-care-restrictive-practices","title":"Comply with restrictive practices rules + behaviour support plans","one_liner":"Use of restrictive practices in aged care must be a last resort and meet strict conditions.","summary":"Aged Care Act 2024 and the Aged Care Rules 2025 (restrictive practices and behaviour support, ss 162-5 to 162-75) govern use of restrictive practices (physical, chemical, mechanical, environmental, seclusion). Use must be a last resort, subject to authorisation, behaviour support plan, informed consent + minimum-time documented review.","who_must_comply":"Registered providers.","what_triggers":"Considering or using a restrictive practice on a consumer.","when_due":"Continuous; behaviour support plans reviewed regularly and as soon as practicable after any change in the individual's circumstances (Rules s 162-70).","evidence_required":"Authorisation, BSP, informed consent records, regular review records, complaints log.","max_penalty_description":"Civil penalties; sanctions; ACQSC banning orders","jurisdiction_code":"CWLTH","regulator_slugs":["aged-care-quality"],"act_slugs":["aged-care-act-2024"],"applies_to_industries":["aged-care"],"reporting_frequency":"ongoing","topics":["aged-care","restrictive-practices"],"priority":"critical","status":"current","source_url":"https://www.agedcarequality.gov.au/providers","editorial_status":"published"},{"slug":"subcontractor-statement","title":"Obtain Subcontractor's Statements before paying subcontractors (NSW)","one_liner":"NSW principal contractors obtain a signed Subcontractor's Statement for each payment period to avoid liability for a subcontractor's unpaid workers compensation premiums, payroll tax and wages.","summary":"In New South Wales, a principal contractor can be made liable for a subcontractor's unpaid workers compensation premiums, payroll tax and employee remuneration for work done under the contract. Three laws create that exposure: section 175B of the Workers Compensation Act 1987, Schedule 2 Part 5 of the Payroll Tax Act 2007 and section 127 of the Industrial Relations Act 1996. The principal is relieved of it by obtaining a signed Subcontractor's Statement (Revenue NSW form OPT 011) declaring that, for the stated period, those premiums, remuneration and payroll tax have been paid, with the workers compensation certificate of currency attached. For payroll tax, Revenue NSW can recover a contractor's unpaid tax from the principal where it relates to the contract work, remains unpaid 60 days after the financial year ends, and no signed statement was obtained.","who_must_comply":"Any business that contracts another person or entity to carry out work connected with its business undertaking, where the subcontractor's employees or workers perform the work. This includes building owners or occupiers who engage work in connection with their business, and subcontractors who in turn engage their own subcontractors.","what_triggers":"Engaging a subcontractor who employs or engages workers to perform the contract work, and each payment claim made under that contract.","when_due":"Obtain a statement for each payment claim period. Each statement must state the period it covers, and sequential statements should give continuous coverage of the contract.","evidence_required":"Signed Subcontractor's Statement for every period, showing the contract identifier and the date of the payment claim; attached certificate of currency for the subcontractor's workers compensation insurance; copies of statements obtained from sub-subcontractors; retention of statements for the periods set by each Act (currently up to seven years).","max_penalty_description":"Without a valid statement the principal contractor may be liable for the subcontractor's unpaid workers compensation premiums, payroll tax and remuneration. A subcontractor, or a person signing on its behalf, who gives a statement knowing it to be false commits an offence under each of the three Acts","jurisdiction_code":"NSW","regulator_slugs":["revenue-nsw"],"act_slugs":[],"applies_to_industries":["construction"],"reporting_frequency":"event_driven","topics":["construction","subcontractors"],"priority":"high","status":"current","source_url":"https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax/taxable-wages/contractors","editorial_status":"published"},{"slug":"icnms-nsw-incident-notify","title":"Notify SafeWork NSW of notifiable WHS incidents","one_liner":"Death, serious injury, illness, dangerous incident — notify SafeWork NSW immediately.","summary":"Part 3 of the Work Health and Safety Act 2011 (NSW) follows the model WHS Act: a person conducting a business or undertaking (PCBU) must ensure SafeWork NSW is notified immediately after becoming aware that a notifiable incident arising out of the business has occurred. A notifiable incident is the death of a person, a serious injury or illness, or a dangerous incident, even where no-one is hurt. SafeWork NSW takes notifications 24 hours a day on 13 10 50 because an urgent investigation may be needed. The person with management or control of the workplace must also leave the incident site undisturbed until an inspector arrives or gives a direction, keep a record of the incident, and separately tell the workers compensation insurer within 48 hours. The duty exists so the regulator can investigate while evidence is intact.","who_must_comply":"Every PCBU in New South Wales, whatever its size or structure, including sole traders. The site-preservation duty falls on the person with management or control of the workplace where the incident occurred.","what_triggers":"A death; a serious injury or illness (one requiring immediate in-patient hospital treatment, or immediate treatment for an amputation, serious head or eye injury, serious burn, degloving or scalping, spinal injury, loss of a bodily function or serious lacerations, or medical treatment within 48 hours of exposure to a substance); or a dangerous incident such as an uncontrolled escape of gas or a substance, a fire or explosion, electric shock, a fall of plant or materials from height, or a structural or excavation collapse.","when_due":"Immediately after becoming aware of the incident, by the fastest possible means (phone 13 10 50, available 24/7). If SafeWork NSW asks for written notice, it is due within 48 hours of that request. Notify the workers compensation insurer within 48 hours.","evidence_required":"A record of each notifiable incident, kept for at least 5 years from the day notice is given (model WHS Act s 38(7)); the SafeWork NSW notification reference; register of injuries entry; evidence the site was preserved (photographs, barricading, a log of anyone who entered); incident investigation report and corrective actions; insurer notification.","max_penalty_description":"Failing to notify (s 38(1)): up to 607 penalty units ($77,914) for a body corporate or 121 penalty units ($15,531) for an individual (2026-27, per the Safe Work Australia penalties table). Failing to preserve the site is a separate offence, and the underlying incident can expose the PCBU and its officers to prosecution for breach of the primary duty of care","criminal_liability":true,"jurisdiction_code":"NSW","regulator_slugs":["safework-nsw"],"act_slugs":["work-health-and-safety-act-2011-nsw"],"reporting_frequency":"event_driven","topics":["whs","incident-notification","nsw"],"priority":"critical","status":"current","source_url":"https://www.safework.nsw.gov.au/notify-safework","editorial_status":"published"},{"slug":"australia-doxxing-offence","title":"Comply with doxxing criminal offence (Criminal Code s 474.17C)","one_liner":"From 11 December 2024, using a carriage service to dox personal data with menace is criminal.","summary":"Sections 474.17C-474.17D of the Criminal Code (added by the Privacy and Other Legislation Amendment Act 2024) create criminal offences for using a carriage service to menace, harass or cause offence by publishing personal data about an individual or group. Aggravated form (motivated by prejudice based on race, religion, sex, etc.) carries higher penalty.","who_must_comply":"All users of carriage services in Australia.","what_triggers":"Publishing personal data via internet/phone/messaging to menace or harass.","when_due":"Continuous from 11 December 2024.","evidence_required":"n/a — criminal offence; AFP prosecutes.","max_penalty_cents":0,"max_penalty_description":"Up to 6 years imprisonment for basic offence; up to 7 years for aggravated (prejudice-based).","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":["criminal-code-act-1995"],"reporting_frequency":"ongoing","topics":["privacy","doxxing","criminal"],"priority":"high","status":"current","source_url":"https://www.legislation.gov.au/C2024A00128/latest","editorial_status":"published"},{"slug":"asic-fee-structure","title":"Pay ASIC fees + lodge prescribed forms","one_liner":"Companies must pay annual fees + lodge prescribed forms within statutory periods (e.g. Form 484 for changes).","summary":"ASIC fees: annual review fee, late lodgement fees, ad hoc forms. Form 484 (Change to company details) must be lodged within 28 days of any change (officeholder, registered office, share structure). ASIC late lodgement fees compound rapidly.","who_must_comply":"All ASIC-registered companies.","what_triggers":"Annual review date; specific events (officeholder change, etc.).","when_due":"Form 484: within 28 days. Annual review fee: within 2 months of review date.","evidence_required":"Lodged forms; fee payment evidence.","max_penalty_description":"Late fees + accumulation; deregistration risk for sustained non-compliance","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["company"],"reporting_frequency":"event_driven","topics":["corporations","asic-fees"],"priority":"high","status":"current","source_url":"https://www.asic.gov.au/for-business-and-companies/companies/company-building-blocks/","editorial_status":"published"},{"slug":"ato-payg-withholding","title":"Withhold PAYG from employee and contractor payments","one_liner":"Employers must withhold tax from wages, certain contractor payments + report via STP / BAS.","summary":"PAYG withholding obligations apply to wages (per TFN declaration), contractor payments where the contractor has not quoted ABN (47%), and various other payments (e.g. directors' fees, royalties). Withheld amounts reported via STP + remitted to ATO via BAS.","who_must_comply":"Employers + payers of withholding-attracting payments.","what_triggers":"Making a payment subject to PAYG withholding.","when_due":"Withhold each pay event; remit via BAS.","evidence_required":"TFN declarations; STP submissions; BAS withholding payments.","max_penalty_description":"Failure-to-withhold penalty equal to 100% of the amount that should have been withheld (s 16-30, Sch 1 TAA 1953), which the ATO can remit; director penalty notices can make directors personally liable for unpaid PAYG withholding; failure-to-lodge penalties and general interest charge also apply.","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":["taxation-administration-act-1953"],"reporting_frequency":"ongoing","topics":["tax","payg","withholding"],"priority":"critical","status":"current","source_url":"https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/","editorial_status":"published"},{"slug":"director-penalty-notice","title":"Pay company PAYG/GST/SG or face Director Penalty Notice (DPN)","one_liner":"Directors personally liable for unpaid company PAYG, GST + SG via DPN regime.","summary":"Under Subdivision 269-B Schedule 1 Taxation Administration Act, the ATO can issue a Director Penalty Notice making directors personally liable for unpaid company PAYG withholding, GST + SG. Two types: 'standard' DPN (can be remitted by paying or entering liquidation/admin within 21 days), 'lockdown' DPN (personal liability locks in if reporting overdue >3 months).","who_must_comply":"Company directors.","what_triggers":"Company PAYG/GST/SG remaining unpaid + reported (or unreported) beyond statutory windows.","when_due":"Standard DPN: respond within 21 days. Lockdown DPN: liability already crystallised.","evidence_required":"Cash flow forecasts, board minutes, professional engagement (insolvency practitioner).","max_penalty_description":"Personal liability for full unpaid amounts + interest","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":["taxation-administration-act-1953"],"applies_to_entity_types":["company"],"reporting_frequency":"event_driven","topics":["tax","dpn","directors"],"priority":"critical","status":"current","source_url":"https://www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/","editorial_status":"published"},{"slug":"asic-product-disclosure-statement","title":"Provide a current Product Disclosure Statement (s 1013A)","one_liner":"Retail financial product issuers must provide a current PDS before issuing.","summary":"Sections 1013A-1018A Corporations Act require issuers of retail financial products to provide a current Product Disclosure Statement. Content prescribed; must include fees, risks, benefits, cooling-off rights. Subject to DDO + ongoing dispute resolution access.","who_must_comply":"Issuers of retail financial products.","what_triggers":"Issuing or offering a retail financial product.","when_due":"Continuous; current PDS before each issuance.","evidence_required":"Lodged PDS; complaints register; ongoing PDS review.","max_penalty_description":"Civil penalties to financial services maximum; product intervention powers","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["afsl_holder"],"reporting_frequency":"ongoing","topics":["financial-services","pds","ddo"],"priority":"high","status":"current","source_url":"https://www.asic.gov.au/regulatory-resources/financial-services/","editorial_status":"published"},{"slug":"mis-registration","title":"Register a Managed Investment Scheme under Ch 5C","one_liner":"Schemes with 20+ retail members must be registered with ASIC as MIS.","summary":"Chapter 5C of the Corporations Act requires schemes with 20+ retail members to be registered as Managed Investment Schemes. Registration requires a Responsible Entity (RE) with the right AFSL authorisations, compliance plan + compliance committee, plus scheme constitution.","who_must_comply":"Schemes meeting MIS definition with 20+ retail members.","what_triggers":"Crossing the 20-member retail threshold; complex MIS test.","when_due":"Before reaching threshold; ongoing.","evidence_required":"ARSN, compliance plan, RE AFSL with MIS authorisation, audit reports.","max_penalty_description":"Operating unregistered MIS is criminal; civil + criminal penalties for serious breach","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["managed_investment_scheme"],"reporting_frequency":"ongoing","topics":["financial-services","mis"],"priority":"critical","status":"current","source_url":"https://www.asic.gov.au/regulatory-resources/financial-services/","editorial_status":"published"},{"slug":"responsible-lending-hardship","title":"Respond to hardship notices within statutory timeframe","one_liner":"Credit providers must consider hardship notices within 21 days under s 72 NCC.","summary":"Section 72 of the National Credit Code requires credit providers to consider a hardship notice (oral or written) within 21 days. Variations include reduced payments, extended terms, payment freeze, or interest-only. Refusal must be communicated with reasons.","who_must_comply":"Credit providers regulated under NCCP Act.","what_triggers":"Receipt of a hardship notice from a consumer.","when_due":"Within 21 days of notice.","evidence_required":"Notice register, decision records with reasons, communications with consumer, AFCA complaints handling.","max_penalty_description":"Civil penalties to NCCP maximum; AFCA scrutiny + remediation","jurisdiction_code":"CWLTH","regulator_slugs":["asic","afca"],"act_slugs":["national-consumer-credit-protection-act-2009"],"applies_to_industries":["credit-licensees","banking-adi"],"reporting_frequency":"event_driven","topics":["credit","hardship"],"priority":"high","status":"current","source_url":"https://www.asic.gov.au/regulatory-resources/credit/","editorial_status":"published"},{"slug":"charitable-fundraising-nsw","title":"Hold an NSW Charitable Fundraising Authority","one_liner":"Soliciting donations from the NSW public requires authorisation under the Charitable Fundraising Act 1991.","summary":"Under the Charitable Fundraising Act 1991 (NSW), anyone who raises more than $15,000 in a financial year for a charitable purpose in NSW needs an authority to fundraise from NSW Fair Trading. A charitable purpose includes any benevolent, philanthropic or patriotic purpose, and the purpose stated at the outset is legally binding: donations cannot be applied to anything else. An authority is free, lasts up to five years and covers any number of appeals. From 1 April 2026, charities registered with the ACNC that have notified the ACNC of their intention to fundraise in NSW hold a 'deemed authority' automatically and are relieved of NSW annual reporting, compliance statements and NSW-specific record keeping, provided they keep their ACNC registration and reporting current. Every authority holder, deemed or not, must comply with the National Fundraising Principles and the NSW Standard Conditions. Other authority holders lodge an annual return with NSW Fair Trading, with audited accounts once gross appeal income reaches $250,000.","who_must_comply":"Individuals and organisations conducting a charitable fundraising appeal in NSW that raises more than $15,000 in a financial year. Not required for purely volunteer appeals raising $15,000 or less, crowdfunding for oneself or friends for a non-charitable purpose, universities and local councils, P&C associations of government schools, religious organisations recognised under the Marriage Act 1961, or traders working under written authorisation of an authorised fundraiser.","what_triggers":"Starting, or expecting, a charitable fundraising appeal in NSW that will raise more than $15,000 in a financial year. ACNC-registered charities trigger deemed authority by notifying the ACNC that they intend to fundraise in NSW.","when_due":"Authority (or deemed authority) in place before the appeal starts. Non-deemed authority holders lodge an annual return within six months of each financial year end, even with no appeals held, and notify NSW Fair Trading within 28 days of specified events such as a material error in a financial statement or a change of auditor. Deemed holders lodge the ACNC Annual Information Statement each year.","evidence_required":"Authority to fundraise or ACNC registration showing NSW fundraising notification; constitution or terms of appeal stating the charitable purpose; records of fundraising activities and financial records (National Fundraising Principles 3 and 12); annual returns with financial statements prepared under Australian Accounting Standards, notes where gross appeal income exceeds $100,000 and an audit report at $250,000 or more; Statement of Compliance signed by the principal officer; written authorisations for traders and branches.","max_penalty_description":"Penalties may apply for failing to meet the mandatory requirements of the National Fundraising Principles or NSW Standard Conditions. NSW Fair Trading can suspend, cancel or impose conditions on an authority (including a deemed authority) for non-compliance, breach of conditions or alleged misleading or fraudulent behaviour, reviewable by NCAT. Fundraising after an authority is lost breaches the NSW charitable fundraising laws","criminal_liability":true,"jurisdiction_code":"NSW","regulator_slugs":["nsw-fair-trading"],"act_slugs":["charitable-fundraising-act-1991-nsw"],"applies_to_entity_types":["charity","nfp_other"],"reporting_frequency":"ongoing","topics":["charities","fundraising","nsw"],"priority":"high","status":"current","source_url":"https://www.nsw.gov.au/money-and-taxes/charitable-fundraising/apply-for-an-authority-to-fundraise","editorial_status":"published"},{"slug":"charitable-fundraising-vic","title":"Fundraiser registration in Victoria","one_liner":"Fundraising in Victoria requires registration with Consumer Affairs Victoria under the Fundraising Appeals Act 1998, unless exempt. Who must register and how.","summary":"Under the Fundraising Act 1998 (Vic), any person or organisation, including a business, that collects money or goods for a beneficiary, cause or thing rather than solely for its own profit must register as a fundraiser with Consumer Affairs Victoria unless exempt. Fundraising includes doorknock, telephone and intersection collections, events such as golf days and trivia nights, auctions, clothing bins, opportunity shops and sales where part of the price is donated. Registration is lodged in myCAV at least 28 days before fundraising starts, requires criminal record and insolvency declarations from applicants, directors, appeal managers and associates, a Victorian principal place of business, and is free. It normally lasts three years. Registered fundraisers must keep records that can be conveniently audited, finalise appeal accounts within 3 months, store records in Victoria for 3 years and lodge annual statements. ACNC-registered charities benefit from reduced reporting and renewal requirements. Even exempt fundraisers must ensure collectors display identification and collection receptacles are secure.","who_must_comply":"Any person or organisation conducting a fundraising appeal in Victoria. Registration is not required if the organisation raises less than $20,000 gross in a financial year, is not paid for fundraising and uses only unpaid volunteers (it must still follow the Act), or is an exempt body such as a government or registered non-government school, university or TAFE, public hospital, religious body authorised to marry, registered political party or trade union, or Cancer Council Victoria.","what_triggers":"Starting a fundraising appeal in Victoria, or exceeding $20,000 gross fundraising in a financial year, or paying people to fundraise. Raffles and bingo permitted under the Gambling Regulation Act 2003, membership fees, internal member appeals, workplace collections for an employee, government grants, commercial sponsorships and memorial gifts are outside the Act.","when_due":"Apply at least 28 days before fundraising begins (urgent applications available for emergency appeals); renew in myCAV at least 28 days before the three-year registration expires; finalise appeal accounts within 3 months of the appeal ending (annually for appeals over one year); make accounts available for public inspection within 21 days of a request; notify a new contact person within 7 days.","evidence_required":"myCAV registration and any conditions; criminal record and personal insolvency declarations; overseas distribution verification letters where relevant; appeal records kept so they can be conveniently audited; finalised accounts summarising income and expenditure; annual statements; records stored in Victoria for 3 years after the appeal ends; collector identification badges; auditor's report if requested by the Director.","max_penalty_description":"Consumer Affairs Victoria can issue infringement notices for breaches of the Fundraising Act 1998, for example 2.5 penalty units for collectors not wearing identification or paid canvassers not disclosing they are paid, and 12.5 penalty units for failing to keep auditable records, finalise accounts within 3 months, store records in Victoria or provide a requested auditor's report. The Victorian penalty unit is $209.10 for 2026-27. A court can impose higher maximum penalties, and fundraising without registration when required is not permitted","criminal_liability":true,"jurisdiction_code":"VIC","regulator_slugs":["cav"],"act_slugs":["fundraising-act-1998-vic"],"applies_to_entity_types":["charity","nfp_other"],"reporting_frequency":"annual","topics":["charities","fundraising","vic"],"priority":"high","status":"current","source_url":"https://www.consumer.vic.gov.au/clubs-and-fundraising/fundraisers","editorial_status":"published"},{"slug":"pbs-approval-and-claims","title":"Maintain PBS approval + claim accurately for PBS-listed medicines","one_liner":"Pharmacy approval-to-supply under s 90 National Health Act; PBS claiming subject to compliance review.","summary":"Pharmaceutical benefits are mainly supplied by pharmacists approved under section 90 of the National Health Act 1953 to dispense from particular approved premises. Each approval carries a unique PBS Pharmacy Approval Number for those premises, and an approved pharmacist may supply pharmaceutical benefits only at or from premises for which they are approved. Unapproved pharmacists cannot be involved in PBS supply, because payment cannot be made for supply in breach of a condition of approval. Approved pharmacists are bound by conditions of approval, including the National Health (Pharmaceutical Benefits) (Conditions for approved pharmacists) Determination, whose current conditions took effect on 1 June 2023. Claiming for PBS medicines not supplied at the approved premises, sharing an approval number with another pharmacist, or arrangements that facilitate supply to patients presenting at another pharmacy are breaches of those conditions. Claims for payment are made to Services Australia, which prices each PBS prescription; pharmacists must keep copies of all paper and electronic PBS prescriptions for at least two years from the date of supply.","who_must_comply":"Pharmacists approved under s 90 of the National Health Act 1953 (approved pharmacists), for each set of approved premises. Other approved suppliers, such as approved hospital authorities and friendly society pharmacies, are also issued approval numbers.","what_triggers":"Supplying PBS (or RPBS) medicines and claiming reimbursement from the Commonwealth for that supply.","when_due":"Approval must be held before any PBS supply. Unless other arrangements are made with Services Australia, each claim covers one month's supply and is sent within 30 days of supply; claims for supplies more than 18 months old may not be accepted for processing. Prescription copies retained for at least two years.","evidence_required":"Section 90 approval and PBS Pharmacy Approval Number for each premises; dispensing records showing supply at the approved premises; Claim for Payment Forms and claim period records; Services Australia/DVA copies of PBS prescriptions and authority approvals; copies of all PBS prescriptions kept for at least two years; stock records Services Australia may request.","max_penalty_description":"A breach of a condition of approval can lead to reprimand, suspension or revocation of PBS approval after referral to the Pharmaceutical Services Federal Committee of Inquiry, and prosecution for a criminal offence under the National Health Act 1953 or the Criminal Code; claims for supply in breach of a condition cannot be paid","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["ic-finance-stop-h","services-australia"],"act_slugs":["national-health-act-1953"],"reporting_frequency":"ongoing","topics":["pharmacy","pbs","medicines"],"priority":"critical","status":"current","source_url":"https://www.pbs.gov.au/healthpro/explanatory-notes/section1/Section-1-3-Explanatory-Notes","editorial_status":"published"},{"slug":"controlled-drugs-record-keeping","title":"Maintain controlled drugs register (Schedule 8 / 9)","one_liner":"Pharmacies + medical practices must keep contemporaneous register of S8/S9 medicines.","summary":"State Poisons Acts + Regulations require controlled drugs registers for Schedule 8 (controlled drugs — e.g. morphine, methadone, oxycodone) and Schedule 9 (prohibited substances) medicines. Each acquisition + supply must be recorded with date, quantity, patient + prescriber. Stocktake and reconciliation at intervals set by each state.","who_must_comply":"Pharmacies, hospitals, medical practices, veterinary practices handling S8/S9 medicines.","what_triggers":"Acquiring or supplying S8/S9 medicines.","when_due":"Per-event recording; reconciliation at intervals set by each state.","evidence_required":"Controlled drugs register; stocktake reports; police notification of theft/loss.","max_penalty_description":"State Poisons Act penalties + AHPRA notification + criminal liability for diversion","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"ongoing","topics":["pharmacy","controlled-drugs","medicines"],"priority":"critical","status":"current","source_url":"https://www.tga.gov.au/products/medicines","editorial_status":"published"},{"slug":"isb-s1-general-sustainability","title":"AASB S1 (general sustainability) disclosures — voluntary today, mandatory pending","one_liner":"Companion to AASB S2 (climate). Voluntary in Australia; no legislated date for mandatory general sustainability reporting.","summary":"AASB S1 mirrors ISSB IFRS S1 for general sustainability-related financial information beyond climate. Voluntary in Australia. ASIC states that climate-related disclosure is the first, and at this stage only, component of the mandatory sustainability report, and that Parliament may add further requirements over time.","who_must_comply":"Voluntary today.","what_triggers":"Voluntary commitment; future mandatory commencement.","when_due":"Voluntary. No legislated date for mandatory general sustainability (AASB S1) reporting; climate (AASB S2) is currently the only mandatory component.","evidence_required":"AASB S1-aligned disclosures alongside AASB S2 climate.","max_penalty_description":"n/a today; same regime as ASRS climate when mandatory","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"reporting_frequency":"annual","topics":["climate","sustainability","asrs"],"priority":"medium","status":"upcoming","source_url":"https://aasb.gov.au","editorial_status":"published"},{"slug":"registered-company-auditor-cpd","title":"Registered Company Auditor (RCA) registration + CPD (RG 260)","one_liner":"RCAs must maintain ASIC registration + 120 hours CPD over 3 years.","summary":"Auditors who wish to audit companies and other entities under the Corporations Act 2001 apply to ASIC for registration as a registered company auditor (RCA), or as an authorised audit company (AAC). ASIC registers an individual under s 1280 only if satisfied of three things: prescribed qualifications (an accounting degree with at least 3 years of accounting, including auditing, and 2 years of commercial law, plus a prescribed auditing course) or equivalent qualifications; skills, shown either by an approved auditing competency standard or by at least 3,000 hours of auditing under an RCA's direction in the 5 years before applying, including 750 hours supervising company audits; and that the applicant is capable, fit and proper. ASIC Regulatory Guide 180 explains the process. Registration carries standard conditions in Pro Forma 215, including documented continuing professional development, quality assurance procedures under ASA 220 and professional indemnity insurance of at least $2 million for RCAs registered on or after 30 June 2016. An updated auditing competency standard took effect on 1 October 2026 (ASIC Corporations (Approval of Auditing Competency Standard) Instrument 2026/733). RCAs and AACs must lodge an annual statement with ASIC.","who_must_comply":"Individuals registered (or applying to be registered) as company auditors under s 1280, and authorised audit companies under s 1299B, whose directors must all be RCAs and whose shares and voting control must sit with individuals who are RCAs.","what_triggers":"Applying for, or holding, registration as a company auditor or authorised audit company in order to conduct audits under the Corporations Act (including audits under ss 307, 308 and 309).","when_due":"Annual statement (Form 912A for RCAs, Form 912B for AACs) lodged within one month of each anniversary of registration, with extensions only in exceptional circumstances. Registration conditions (CPD, quality assurance, PI insurance) apply continuously; ASIC must be notified of changes in details and of ceasing to practise (Form 905).","evidence_required":"Form 903 application with qualification letters or transcripts, competency logbook or practical experience record (Document A) and supervisor declaration (Document B), capability report and declarations (Documents C and D); CPD records for auditing and quality assurance; quality assurance procedures under ASA 220; PI insurance certificate (minimum $2 million for post-June 2016 RCAs); annual statements and lodgement receipts.","max_penalty_description":"ASIC may refuse registration, impose conditions on registration and take enforcement action where significant non-compliance is identified in its audit inspection and surveillance programs. Breach of the standard registration conditions in Pro Forma 215 puts the registration itself at risk","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"reporting_frequency":"annual","topics":["auditor","rca","cpd"],"priority":"high","status":"current","source_url":"https://www.asic.gov.au/for-finance-professionals/company-auditors","editorial_status":"published"},{"slug":"transfer-pricing-documentation","title":"Maintain transfer pricing documentation (Subdivision 815-D)","one_liner":"Multinational groups must keep contemporaneous transfer pricing documentation per Subdivision 815-D ITAA 1997.","summary":"Subdivision 815-D of the ITAA 1997 sets contemporaneous transfer pricing documentation requirements. Aligned with OECD BEPS Action 13 — Master File, Local File and Country-by-Country Report depending on group size. Documentation must be in place when the tax return is lodged.","who_must_comply":"Australian entities in multinational groups; threshold-dependent.","what_triggers":"International dealings between associates.","when_due":"Contemporaneous — in place by tax return lodgement.","evidence_required":"Master File, Local File, CbC Report; supporting analysis.","max_penalty_description":"Transfer pricing adjustments with shortfall interest and administrative penalties (doubled for significant global entities). Without contemporaneous documentation that meets the requirements, the entity cannot have a reasonably arguable position, which raises the applicable penalty. Significant global entities that lodge CBC statements late face failure-to-lodge penalties of up to $910,000 (forms due from 1 July 2026).","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":["income-tax-assessment-act-1997"],"reporting_frequency":"annual","topics":["tax","transfer-pricing","international"],"priority":"high","status":"current","source_url":"https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/","editorial_status":"published"},{"slug":"country-by-country-reporting","title":"Lodge Country-by-Country Report (CbC) for significant global entities","one_liner":"Groups with annual global income of A$1 billion or more (CBC reporting entities) must lodge a CBC report, master file and local file within 12 months of the end of the reporting period.","summary":"The Australian country-by-country reporting rules require the CBC reporting parent of a group with annual global income of A$1 billion or more to lodge a Country-by-Country Report, Master File and Local File with the ATO within 12 months of the end of the reporting period. Filings are automatically exchanged with foreign tax authorities under MCAA on CbC.","who_must_comply":"Australian entities in multinational groups with annual global income of A$1 billion or more (CBC reporting parents).","what_triggers":"Being a Significant Global Entity.","when_due":"Within 12 months of end of income year.","evidence_required":"CbC Report, Master File, Local File lodged via Online services for business.","max_penalty_description":"Failure-to-lodge penalties for significant global entities, for forms due from 1 July 2026, run from $182,000 (28 days or less late) up to $910,000 (more than 112 days late); administrative penalties for false or misleading statements are doubled for significant global entities.","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":["income-tax-assessment-act-1997"],"reporting_frequency":"annual","topics":["tax","cbc","international"],"priority":"high","status":"current","source_url":"https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/pricing/transfer-pricing/country-by-country-reporting","editorial_status":"published"},{"slug":"mit-managed-investment-trust-tax","title":"Comply with Managed Investment Trust (MIT) tax regime","one_liner":"Eligible MITs benefit from 15% withholding rate on non-resident distributions if elected + compliant.","summary":"Division 275 of the ITAA 1997 governs the MIT tax regime. To be eligible: trust must be widely held, conducting investment in permitted assets (not active business), Australian-managed. Concessional 15% withholding on certain distributions to non-resident investors in info-exchange countries.","who_must_comply":"Managed Investment Schemes electing MIT status.","what_triggers":"Operating an MIT and electing MIT treatment.","when_due":"Continuous; election lodged with first tax return.","evidence_required":"MIT election; investor register; underlying asset analysis; ATO ruling (if sought).","max_penalty_description":"Loss of concessional withholding; tax adjustments + interest","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":["income-tax-assessment-act-1997"],"applies_to_entity_types":["managed_investment_scheme"],"reporting_frequency":"ongoing","topics":["tax","mit","investment"],"priority":"medium","status":"current","source_url":"https://www.ato.gov.au/businesses-and-organisations/","editorial_status":"published"},{"slug":"customs-importer-self-assessed-clearance","title":"Comply with self-assessed clearance + Integrated Cargo System (ICS)","one_liner":"Importers must accurately self-assess and lodge customs entries via ICS.","summary":"Under section 68 of the Customs Act 1901, the owner of goods imported into Australia must enter them for home consumption or for warehousing. For goods to be cleared into the Australian market, that entry is made by an import declaration under section 71A, communicated to the Department of Home Affairs electronically through the Integrated Cargo System (ICS) or by document. Lower-value consignments below the thresholds in section 68 and the regulations are cleared instead through a self-assessed clearance declaration (sections 71AAAF onwards). The declaration is self-assessed: the owner, or the licensed customs broker acting for it, states the tariff classification, customs value (in Australian currency), origin and any permits, and calculates the duty, GST and other taxes payable. The Australian Border Force can verify the information, and an importer that discovers an error can lodge a voluntary error notice and pay any shortfall before an infringement notice or proceedings, which removes liability for the strict-liability false-statement offence.","who_must_comply":"The owner of imported goods (the importer of record), and any licensed customs broker or other person who makes or causes a statement to be made to an officer about the goods. Personal effects of travellers and low-value consignments excluded by section 68 are dealt with separately.","what_triggers":"Importing goods into Australia, or goods intended for import being on board a ship or aircraft that has commenced its journey to Australia.","when_due":"The goods may be entered before the ship or aircraft first arrives at the discharge port or airport, and must be entered after arrival if not entered earlier; under section 71C an authority to take the goods into home consumption is generally given only once the goods are cleared and duty, assessed GST and the import declaration processing charge are paid (deferral schemes aside).","evidence_required":"Import declarations (N10) or self-assessed clearance declarations and ICS lodgement records; commercial invoices, bills of lading or air waybills; tariff classification and valuation working papers; origin evidence for any preferential rate; import permits; broker authorities; records of any voluntary error notices and amended declarations.","max_penalty_description":"False or misleading statement to an officer resulting in loss of duty (Customs Act 1901 s 243T, strict liability): a fine of the greater of 60 penalty units ($21,840) or the amount of duty underpaid. A false or misleading statement not resulting in loss of duty (s 243U): up to 60 penalty units ($21,840) for each false statement. Underpaid duty remains recoverable","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["abf"],"act_slugs":["customs-act-1901"],"reporting_frequency":"event_driven","topics":["customs","imports","trade"],"priority":"high","status":"current","source_url":"https://www.abf.gov.au/importing-exporting-and-manufacturing/importing/how-to-import","editorial_status":"published"},{"slug":"anti-dumping-customs","title":"Comply with anti-dumping + countervailing duties","one_liner":"Importers of goods subject to anti-dumping measures must pay additional duty + lodge truthful declarations.","summary":"Part XVB of the Customs Act 1901 sets the procedure for anti-dumping and countervailing measures, and the duties themselves are imposed under the Customs Tariff (Anti-Dumping) Act 1975. The Australian Trade Remedies Commission (formerly the Anti-Dumping Commission, now also responsible for safeguard inquiries) investigates applications by Australian producers that dumped or subsidised imports are injuring an Australian industry, and the Minister decides whether to publish a dumping or countervailing duty notice (ss 269TG and 269TJ). Once a notice is in force, an importer of the specified goods from the specified country or exporter must pay interim dumping or countervailing duty on top of ordinary customs duty, declared through its import declaration. Notices generally expire five years after publication unless revoked or continued (s 269TM). Goods originating in New Zealand are excluded (s 269TAAA). Current measures are listed in the Commission's dumping commodity register, and anti-circumvention inquiries can extend a notice to modified goods, third-country routing or new exporters.","who_must_comply":"Importers (owners of goods entered for home consumption) of goods covered by a dumping or countervailing duty notice listed in the dumping commodity register, and customs brokers declaring those goods for them. New Zealand originating goods are outside the regime.","what_triggers":"Entering for home consumption goods of a kind, origin and exporter specified in a published dumping or countervailing duty notice, including goods brought within a notice after an anti-circumvention inquiry.","when_due":"Interim duty is payable at entry, with each import declaration. An importer that considers the interim duty exceeds the actual dumping margin or subsidy may apply for a duty assessment within six months after the end of the importation period (Customs Act s 269V).","evidence_required":"Check of the dumping commodity register before each order; import declarations showing the dumping duty notice, exporter and interim duty; commercial invoices, export price and origin evidence; supplier correspondence relevant to circumvention risk; duty assessment applications with normal value and export price workings (s 269W).","max_penalty_description":"A false or misleading statement in a declaration that results in duty being underpaid is a strict liability offence punishable by a fine of the greater of 60 penalty units ($21,840) or the duty shortfall (Customs Act 1901 s 243T)","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["abf"],"act_slugs":["customs-act-1901"],"reporting_frequency":"event_driven","topics":["customs","anti-dumping","trade"],"priority":"high","status":"current","source_url":"https://www.industry.gov.au/australian-trade-remedies-commission","editorial_status":"published"},{"slug":"gambling-licence-state","title":"Hold state-issued gambling licence (operator + venue)","one_liner":"Wagering, casino, gaming machine + lottery operators require state-issued licences with operator probity.","summary":"Each state has its own gambling licensing framework (Gambling Regulation Act 2003 (Vic) administered by the Victorian Gambling and Casino Control Commission; Liquor & Gaming NSW; the Office of Liquor and Gaming Regulation in Queensland; etc.). Operator + key personnel must pass probity. Annual licence fees + compliance audits; online wagering providers must also integrate with the national BetStop self-exclusion register (ACMA).","who_must_comply":"Wagering, casino, gaming machine + lottery operators.","what_triggers":"Operating gambling activities.","when_due":"Continuous; periodic licence renewal.","evidence_required":"Current state licence + probity clearance; operator compliance plan; BetStop integration.","max_penalty_description":"Significant state-specific fines + licence suspension/cancellation; criminal for serious breaches","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["vcglr","liquor-and-gaming-nsw","olgr-qld","acma"],"act_slugs":[],"applies_to_industries":["gambling"],"reporting_frequency":"ongoing","topics":["gambling","licensing","state"],"priority":"critical","status":"current","source_url":"https://www.acma.gov.au/gambling","editorial_status":"published"},{"slug":"interactive-gambling-act","title":"Comply with Interactive Gambling Act 2001","one_liner":"Prohibited interactive gambling services (online casino, in-play sports betting) banned in/to Australia.","summary":"The Interactive Gambling Act 2001, administered by the ACMA, sets the rules for companies that offer or advertise gambling services online, through a website or app, or by telephone. It is illegal to provide people in Australia with online casinos (slots, poker, blackjack, roulette and other casino-style games), online scratchies, in-play sports betting, sports betting services that do not hold an Australian licence, or betting on the outcome of a lottery. Prohibited services must not be advertised in Australia. Licensed online and telephone wagering providers may not offer or facilitate credit, and since 11 June 2024 cannot accept deposits by credit card, credit-linked digital wallets or digital currency. People who register with BetStop, the National Self-Exclusion Register, are excluded from all Australian-licensed online and phone wagering services. The Interactive Gambling Amendment (Gambling Reform) Bill 2026, passed on 19 August 2026, adds advertising restrictions, a gambling advertising opt-out register, limits on inducements and a ban on activity-based commissions, with most reforms commencing on 1 January 2027.","who_must_comply":"Any person providing or advertising an interactive gambling service to people in Australia, whether based in Australia or offshore, including anyone knowingly concerned in a contravention. Australian-licensed interactive wagering providers must also follow the credit ban and BetStop rules.","what_triggers":"Offering online or telephone gambling to customers in Australia, advertising a prohibited or unlicensed gambling service in Australia, or (for licensed wagering providers) accepting deposits and opening accounts.","when_due":"Continuous. Credit card and digital currency payment ban in force from 11 June 2024. Most Gambling Reform Act 2026 changes (advertising limits, opt-out register, inducement and commission restrictions) commence on 1 January 2027.","evidence_required":"Licence held in an Australian state or territory for any wagering offered; product map confirming no casino, scratchie, in-play or lottery-outcome betting is offered to Australians; payment method controls excluding credit cards and digital currency; records showing BetStop registrants are excluded; advertising approval records; affiliate and staff remuneration terms ahead of the 2027 commission ban.","max_penalty_description":"The ACMA states that civil penalties accrue for each day a prohibited service is provided, with a higher maximum for corporations than for individuals (the current amounts are set in penalty units under the Interactive Gambling Act 2001 and published by the ACMA), and that contraveners (including anyone who helps) may also face criminal charges. The ACMA can ask internet service providers to block illegal gambling websites and refer directors and principals to the Australian Border Force for the Movement Alert List","jurisdiction_code":"CWLTH","regulator_slugs":["acma"],"act_slugs":["interactive-gambling-act-2001"],"applies_to_industries":["gambling"],"reporting_frequency":"ongoing","topics":["gambling","interactive"],"priority":"critical","status":"current","source_url":"https://www.acma.gov.au/about-interactive-gambling-act","editorial_status":"published"},{"slug":"sport-integrity-anti-doping","title":"Comply with anti-doping rules + Sport Integrity Australia","one_liner":"National sporting organisations must adopt + enforce anti-doping policies aligned to WADA Code.","summary":"Sport Integrity Australia is Australia's national anti-doping organisation. It applies the World Anti-Doping Code in Australia and runs testing, investigation and education programs consistent with international requirements and Australian legislation, including the Sport Integrity Australia Act 2020. Sports adopt anti-doping policies approved by Sport Integrity Australia, and anyone signed up to a sports organisation that abides by the National Anti-Doping Rules can be sanctioned for doping. There are 11 anti-doping rule violations that apply to athletes, 7 of which also apply to coaches and support personnel. Athletes can be tested anywhere at any time, and those in testing pools must provide whereabouts information. Each sport's declared events list defines who is a National-Level Athlete; for Lower-Level Athletes the Sport Integrity Australia CEO has discretion over non-testing violations such as possession or trafficking. A sport may impose a provisional suspension while a possible violation is investigated.","who_must_comply":"Sporting organisations that have adopted an anti-doping policy approved by Sport Integrity Australia, and the athletes, coaches and support personnel who are members of or participate under those organisations. Athletes in the Registered, National or Domestic Testing Pools carry additional whereabouts duties.","what_triggers":"Membership of, or participation in, a sport whose organisation abides by the National Anti-Doping Rules; selection into a testing pool or competing in a declared event.","when_due":"Continuous. Whereabouts updates as required for testing-pool athletes; notices of retirement or reinstatement given to Sport Integrity Australia; cooperation with any testing request and the anti-doping rule violation process when notified.","evidence_required":"Sport's approved anti-doping policy and membership terms binding athletes and support personnel; declared events list; athlete education records; whereabouts filings for testing-pool athletes; Therapeutic Use Exemption records; supplement risk assessments; records of provisional suspensions and cooperation with investigations.","max_penalty_description":"Sanctions for doping range from a reprimand or suspension through to a lifetime ban; a provisional suspension that the person observes counts towards the final sanction","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["anti-doping-sport"],"act_slugs":["sport-integrity-australia-act-2020"],"reporting_frequency":"ongoing","topics":["sport","anti-doping","integrity"],"priority":"medium","status":"current","source_url":"https://www.sportintegrity.gov.au/what-we-do/anti-doping","editorial_status":"published"},{"slug":"csg-customer-service-guarantee","title":"Comply with Customer Service Guarantee (CSG) for standard phone services","one_liner":"Telstra + other carriers must meet CSG performance benchmarks for installations + faults.","summary":"The Customer Service Guarantee Standard (CSG Standard), enforced by the ACMA, sets how quickly a telco must connect and repair a landline telephone service and the compensation it must pay when it misses those timelines. Timelines depend on community size: a brand new service must be connected within 5 working days in urban areas (10,000+ people), 10 in major rural areas and 15 in minor rural and remote areas, and an existing service within 2 working days everywhere. Faults must be fixed by the end of the next working day in urban areas, the second in rural areas and the third in remote areas. Appointment windows cannot exceed 5 hours. Compensation is automatic and paid per working day of delay. The Standard does not cover mobile or internet services, customers with more than five landlines, or fax lines, and a mass service disruption from a natural disaster, notified planned works or third-party damage is exempt if the telco notifies customers, the ACMA and the Telecommunications Industry Ombudsman within 10 days.","who_must_comply":"Telcos (carriage service providers) that supply a standard telephone service to residential, charity and business customers with five or fewer landline phone lines. Mobile and internet-only services are outside the Standard.","what_triggers":"A customer request to connect a new or existing landline service or feature, a reported fault (no calls, repeated drop-outs, severe interference) or an appointment made to connect or repair a service.","when_due":"Connection and repair within the CSG timelines for the customer's community size (unless the telco has committed to a faster time, which then applies); compensation paid automatically for each working day of delay; mass service disruption notices within 10 days of the disruption starting.","evidence_required":"Service request and fault logs with timestamps and community classification; appointment windows offered and kept; compensation calculations and payment records; written or oral CSG waivers with the required disclosures (oral waivers confirmed in writing, with a 5-working-day withdrawal right); mass service disruption notices to customers, the ACMA and the TIO.","max_penalty_description":"Automatic compensation for each working day of delay: for residential and charity customers $14.52 per day for days 1-5 and $48.40 per day from day 6 for a standard telephone service, and $14.52 per missed appointment; for business customers $24.20 then $48.40 per day and $24.20 per missed appointment (ACMA, page last updated 16 October 2026). The CSG Standard has been extended to 31 August 2029. Business customers keep any claim for loss of business. The ACMA enforces the Standard","jurisdiction_code":"CWLTH","regulator_slugs":["acma"],"act_slugs":["telecommunications-act-1997"],"applies_to_industries":["telecommunications"],"reporting_frequency":"quarterly","topics":["telecommunications","csg"],"priority":"high","status":"current","source_url":"https://www.acma.gov.au/customer-service-guarantee","editorial_status":"published"},{"slug":"psp-licensing-reform-2025","title":"Payment service provider (PSP) licensing reform (draft legislation)","one_liner":"Treasury reform of payments licensing to capture digital wallets + Buy Now Pay Later + stored value.","summary":"Treasury released Tranche 1 draft legislation for a payment service provider licensing framework (stored value facilities, payment stablecoins, payment initiation and other payment functions), with a rule-making power for a revised, mandatory ePayments Code. Consultation closed in April 2026. Not yet law.","who_must_comply":"Non-bank payment service providers offering captured services.","what_triggers":"Passage and commencement of the PSP licensing legislation (not yet introduced or passed as at October 2026).","when_due":"No date: depends on the final legislation.","evidence_required":"Licence application; consumer protection compliance plan; AML/CTF + privacy alignment.","max_penalty_description":"Not yet set: depends on the final legislation.","jurisdiction_code":"CWLTH","regulator_slugs":["apra","asic"],"act_slugs":[],"applies_to_industries":["fintech"],"reporting_frequency":"ongoing","topics":["payments","fintech","licensing"],"priority":"high","status":"upcoming","source_url":"https://consult.treasury.gov.au/c2026-746108","editorial_status":"published"},{"slug":"stored-value-facility-rules","title":"Comply with Stored Value Facility rules (banking exception)","one_liner":"SVF providers must operate within APRA + Treasury rules on purchased payment facility regulation.","summary":"Currently regulated as Purchased Payment Facilities under the Banking Act 1959 (Cwlth). APRA regulates the larger SVF providers; smaller facilities operate under specific declarations. The PSP licensing reform is expected to replace the PPF framework.","who_must_comply":"Providers of stored value / purchased payment facilities.","what_triggers":"Operating SVF/PPF in Australia.","when_due":"Continuous; rules in transition.","evidence_required":"APRA registration (where applicable); customer fund segregation; AML/CTF + privacy compliance.","max_penalty_description":"APRA enforcement + Banking Act civil penalties","jurisdiction_code":"CWLTH","regulator_slugs":["apra","asic"],"act_slugs":["banking-act-1959"],"applies_to_industries":["fintech"],"reporting_frequency":"ongoing","topics":["payments","svf","fintech"],"priority":"high","status":"current","source_url":"https://www.apra.gov.au/banking","editorial_status":"published"},{"slug":"afia-advertising-standards","title":"Comply with AANA Code of Ethics + community guidelines","one_liner":"Self-regulatory advertising standards enforced by Ad Standards (formerly ASB).","summary":"The Australian Association of National Advertisers (AANA) Code of Ethics and category-specific codes (Food and Beverages, Alcohol, Wagering, Children's etc.) are administered by Ad Standards. While self-regulatory, breaches attract publicity + recommendation to remove or modify ads. Repeat breaches escalate to ACCC scrutiny.","who_must_comply":"Advertisers + advertising agencies + media organisations.","what_triggers":"Publishing advertisements in Australia.","when_due":"Continuous.","evidence_required":"Internal advertising approval; legal sign-off; Ad Standards engagement records.","max_penalty_description":"Self-regulatory but reputational + ACCC referral risk","jurisdiction_code":"CWLTH","regulator_slugs":["accc"],"act_slugs":[],"reporting_frequency":"ongoing","topics":["marketing","advertising","standards"],"priority":"medium","status":"current","source_url":"https://adstandards.com.au","editorial_status":"published"},{"slug":"influencer-disclosure","title":"Influencer + ad disclosure under ACL + AANA Code","one_liner":"Paid content must be clearly disclosed as advertising — #ad #spon are not enough on their own.","summary":"Misleading conduct under s 18 ACL + AANA Code 2 require clear, conspicuous + upfront disclosure of paid + commercial relationships. ACCC enforcement (e.g. Meta/Instagram cosmetics actions) treats hidden #ad disclosures as misleading. Per-platform guidance issued.","who_must_comply":"Influencers, agencies, brands engaging influencers.","what_triggers":"Paid or sponsored content.","when_due":"Continuous.","evidence_required":"Disclosure documentation; influencer contracts requiring disclosure compliance.","max_penalty_cents":10000000000,"max_penalty_description":"Civil penalty regime under ACL ($100M / 30% turnover, from 28 March 2026)","jurisdiction_code":"CWLTH","regulator_slugs":["accc"],"act_slugs":["competition-and-consumer-act-2010"],"reporting_frequency":"ongoing","topics":["marketing","influencer","advertising"],"priority":"high","status":"current","source_url":"https://www.accc.gov.au/business","editorial_status":"published"},{"slug":"annual-leave-loading","title":"Pay annual leave loading where the award or contract provides","one_liner":"Most modern awards require 17.5% loading on annual leave taken or paid out on termination.","summary":"Section 90 Fair Work Act requires payment for accrued + untaken annual leave on termination. Most modern awards (and some enterprise agreements) require an additional 17.5% loading on annual leave taken or paid on termination. Loading must match the award basis (typically OTE).","who_must_comply":"Employers whose modern award or agreement provides for annual leave loading.","what_triggers":"Employee takes annual leave or termination triggers payout.","when_due":"On payment of leave / termination.","evidence_required":"Award analysis; payslip + payment evidence including loading.","max_penalty_description":"Civil penalty for underpayment + serious-contravention 10× multiplier potential","jurisdiction_code":"CWLTH","regulator_slugs":["fwo"],"act_slugs":["fair-work-act-2009"],"reporting_frequency":"event_driven","topics":["workplace","leave-loading"],"priority":"high","status":"current","source_url":"https://fairwork.gov.au/leave/annual-leave","editorial_status":"published"},{"slug":"personal-leave-paid-cap","title":"Provide 10 days personal/carer's leave per NES","one_liner":"All full-time employees accrue 10 days paid personal/carer's leave per year of service.","summary":"Section 96 of the Fair Work Act provides for paid personal/carer's leave under the National Employment Standards (NES). Pro-rata for part-timers. Used for personal illness/injury or to care for a household member. Following the High Court's Mondelez decision (2020), a 'day' is a notional day based on ordinary hours: the entitlement is 1/26 of the employee's ordinary hours of work in a year (76 hours for a 38-hour week), whatever the spread of those hours. Casual employees are not entitled to paid personal/carer's leave.","who_must_comply":"All national-system employers.","what_triggers":"Employee taking personal/carer's leave.","when_due":"On each request; accrual per pay period.","evidence_required":"Leave records; medical certificate if requested.","max_penalty_description":"Civil penalties for failure to provide; underpayment recovery","jurisdiction_code":"CWLTH","regulator_slugs":["fwo"],"act_slugs":["fair-work-act-2009"],"reporting_frequency":"event_driven","topics":["workplace","leave","personal-leave"],"priority":"high","status":"current","source_url":"https://fairwork.gov.au/leave/sick-and-carers-leave","editorial_status":"published"},{"slug":"ssn-domestic-violence-leave","title":"Provide 10 days paid family + domestic violence leave (FDV)","one_liner":"Paid FDV leave for all employees: 10 days per year (full-time + part-time + casual).","summary":"From 1 February 2023 (large employers) / 1 August 2023 (small business), all national-system employees including casuals are entitled to 10 days of paid family + domestic violence leave per year (NES s 106A-106E Fair Work Act).","who_must_comply":"All national-system employers.","what_triggers":"Employee experiencing family/domestic violence requiring leave.","when_due":"On request, with appropriate evidence at employer's request.","evidence_required":"Leave records (confidentiality required); evidence as reasonably requested.","max_penalty_description":"Civil penalties for failure to provide; reverse-onus protection for victim-employees","jurisdiction_code":"CWLTH","regulator_slugs":["fwo"],"act_slugs":["fair-work-act-2009"],"reporting_frequency":"event_driven","topics":["workplace","leave","fdv"],"priority":"critical","status":"current","source_url":"https://fairwork.gov.au/leave/family-and-domestic-violence-leave","editorial_status":"published"},{"slug":"data-retention-telco-2-years","title":"Telco data retention — 2 years (Part 5-1A Telecommunications Act)","one_liner":"Carriers + CSPs must retain telco metadata for 2 years.","summary":"Part 5-1A of the Telecommunications (Interception and Access) Act 1979 (s 187A) requires a service provider that operates a relevant service to keep specified telecommunications data about every communication carried by the service. The data set in s 187AA covers subscriber and account information, the source and destination of a communication, its date, time and duration, the type of communication and service, and the location of equipment at the start and end of the communication. Providers are not required to keep the content of communications, subscribers' web browsing history, or data about over-the-top services carried by another provider. Retained data must be encrypted and protected from unauthorised access (s 187BA), and the Privacy Act 1988 applies to retained data as if the provider were an organisation under that Act (s 187LA). A provider may operate under an approved data retention implementation plan or seek an exemption from a Communications Access Coordinator.","who_must_comply":"Carriers, internet service providers and providers of any service declared by the Minister, where the service carries communications by electromagnetic energy and the provider owns or operates infrastructure in Australia for its relevant services. Broadcasting services are excluded, and services provided only to an immediate circle or within a single area are excluded unless declared (s 187B).","what_triggers":"Operating a relevant service under s 187A(3) that carries communications for customers.","when_due":"Ongoing. Subscriber and account information must be kept until 2 years after the account closes; all other required data for 2 years after it came into existence (s 187C).","evidence_required":"Data retention design mapping each s 187AA data item to the systems that create and store it; retention schedules (2 years, or 2 years after account closure); encryption and access controls over retained data; any approved data retention implementation plan or Communications Access Coordinator exemption; Privacy Act handling procedures for retained data.","max_penalty_description":"Section 187A(1), and the duty to comply with an approved implementation plan (s 187D(a)), are civil penalty provisions for the purposes of the Telecommunications Act 1997, whose Parts 31 and 31B provide for pecuniary penalties and infringement notices","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["acma","home-affairs"],"act_slugs":["telecommunications-act-1997"],"applies_to_industries":["telecommunications"],"reporting_frequency":"ongoing","topics":["telecommunications","data-retention","metadata"],"priority":"high","status":"current","source_url":"https://www.homeaffairs.gov.au/about-us/our-portfolios/national-security/lawful-access-telecommunications","editorial_status":"published"},{"slug":"afma-fishing-permits","title":"Hold AFMA Commonwealth fishing permit","one_liner":"Commercial fishing in Commonwealth waters requires a permit + observance of quotas.","summary":"Commercial fishing in Commonwealth-managed fisheries is authorised by Commonwealth fishing concessions (statutory fishing rights, fishing permits and quota) issued by the Australian Fisheries Management Authority (AFMA) under the Fisheries Management Act 1991. AFMA publishes the concession holders and the general and SFR conditions for each fishery, from the Southern and Eastern Scalefish and Shark Fishery and Northern Prawn Fishery to the tuna, sub-Antarctic and Torres Strait fisheries, and sets a total allowable catch for each quota species each season. Concession conditions carry the operational monitoring duties. A type-approved vessel monitoring system (VMS) must be fitted and working on every boat nominated to a Commonwealth concession at all times, even in port or when fishing under a state permit, and may be switched off only with AFMA's prior written approval. Logbooks are required in all Commonwealth fisheries, operators must carry an AFMA observer when requested, and quota fisheries are subject to within-season quota reconciliation.","who_must_comply":"Holders of Commonwealth fishing concessions (statutory fishing rights, permits and quota), the boats nominated to them, and skippers responsible for fishing operations, who must be registered as authorised agents where they are not the concession holder.","what_triggers":"Commercial fishing in a Commonwealth-managed fishery, including the Australian Fishing Zone and high seas fisheries managed under international arrangements, or nominating a boat to a Commonwealth concession.","when_due":"Concession held before fishing and conditions complied with for each season. VMS on at all times. Logsheets completed during the trip and original logsheets returned to AFMA within 3 calendar days of the trip ending (with the catch disposal record in quota fisheries). E-logs required for operators fishing 50 or more days in the current or previous season, those with electronic monitoring, and line fishers in the Eastern and Western Tuna and Billfish fisheries.","evidence_required":"Current concessions and the fishery's general or SFR conditions; boat nominations; VMS type-approval and any Temporary Switch Off approvals; logbooks or e-logs and retained duplicate logsheets; catch disposal records; quota holdings and reconciliation records; observer placement records; authorised agent registrations.","max_penalty_description":"Failure to have a working VMS is an offence. Compliance with concession conditions, logbook, observer and quota requirements is monitored through AFMA's domestic compliance program, satellite monitoring of fishing boats and compliance inspections","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["afmaf"],"act_slugs":["fisheries-management-act-1991"],"reporting_frequency":"ongoing","topics":["fisheries","marine"],"priority":"high","status":"current","source_url":"https://www.afma.gov.au/commercial-fishers/resources/concession-holders-and-sfr-conditions","editorial_status":"published"},{"slug":"ecec-national-quality-framework","title":"Comply with National Quality Framework (childcare)","one_liner":"ECEC services must meet the NQF — assessments + ratings + ratios.","summary":"The Education and Care Services National Law (administered through state versions) sets the National Quality Framework — minimum staff:child ratios + qualifications, assessment + rating system, prescribed program (EYLF). Administered by ACECQA + state regulatory authorities.","who_must_comply":"Approved providers + services in long day care, family day care, OSHC + preschool.","what_triggers":"Providing approved ECEC service.","when_due":"Continuous; assessment + rating cycles.","evidence_required":"Approval + service rating; staff qualifications + ratios; program documentation; incident records.","max_penalty_description":"Significant civil + criminal penalties; cancellation of approval","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":["education-and-care-services-national-law-act-2010"],"reporting_frequency":"ongoing","topics":["childcare","ecec","education"],"priority":"critical","status":"current","source_url":"https://www.acecqa.gov.au","editorial_status":"published"},{"slug":"ecec-reportable-incidents","title":"Notify state regulator of serious incidents (childcare)","one_liner":"Approved ECEC services must notify state regulator of serious incidents within 24 hours / 7 days.","summary":"Section 174 of the Education and Care Services National Law and regulations 12, 175 and 176 of the National Regulations require approved providers to notify the state or territory regulatory authority of serious incidents, complaints and changes at their services. A serious incident (reg 12) is the death of a child; a serious injury, trauma or illness for which the child attended, or ought reasonably to have attended, hospital; any emergency attended by emergency services; a child who appears to be missing, cannot be accounted for or has been removed from the premises in breach of the Regulations; or a child mistakenly locked in or out of the premises. Each must be notified within 24 hours, as must any complaint alleging a serious incident or a breach of the National Law, any incident forcing the service to close or reduce attendance, and any reasonable belief or allegation that physical or sexual abuse of a child has occurred. Circumstances posing a risk to children's health, safety or wellbeing are notified within 7 days. Parents must be told of any incident, injury, trauma or illness within 24 hours (reg 86). Providers may also have separate reporting duties under state child protection laws.","who_must_comply":"Approved providers of centre-based and family day care education and care services approved under the Education and Care Services National Law. Family day care educators, nominated supervisors, staff and volunteers have linked duties to report to the approved provider.","what_triggers":"A serious incident, a complaint alleging a serious incident or contravention, an abuse allegation or reasonable belief of abuse, a closure or reduced attendance, a risk to children, or a change in a nominated supervisor's, staff member's or volunteer's working with children check or teacher registration.","when_due":"Within 24 hours for serious incidents, relevant complaints, abuse beliefs or allegations, closures, extra children in an emergency and working with children check changes; within 7 days for risks to children and most changes to provider or service information; parents notified within 24 hours of an incident affecting their child.","evidence_required":"Incident, injury, trauma and illness records; regulatory authority notification receipts with timestamps; complaint register showing when complaints were received and notified; records of abuse allegations and actions taken; parent notification records; staff working with children check and teacher registration register; incident investigation and remediation records.","max_penalty_description":"The notifications are legal obligations of the approved provider under s 174 of the Education and Care Services National Law; penalties are set by the National Law and are not reproduced in this record. Separate child protection reporting duties under state and territory laws carry their own consequences","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":["education-and-care-services-national-law-act-2010"],"reporting_frequency":"event_driven","topics":["childcare","incident-notification"],"priority":"critical","status":"current","source_url":"https://www.acecqa.gov.au/resources/applications/notification-types-and-timeframes","editorial_status":"published"},{"slug":"asx-listing-share-trading-policy","title":"Maintain insider trading policy + share trading window (listed entities)","one_liner":"ASX Listing Rule 12.12 requires written policy on directors + senior managers trading entity securities.","summary":"ASX Listing Rule 12.12 requires listed entities to publish a written share trading policy covering directors + key management personnel. Must specify trading windows, blackout periods around results announcements, requirements for clearance, and prohibition of trading on inside information (Corporations Act s 1043A).","who_must_comply":"ASX-listed entities + their KMP.","what_triggers":"Being listed.","when_due":"Continuous; trading windows enforced around price-sensitive announcements.","evidence_required":"Published policy; trading window register; clearance approvals.","max_penalty_cents":1820000000,"max_penalty_description":"Insider trading criminal up to 15 years prison + 3× benefit; civil to financial-services max","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["asic","asx"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["company"],"reporting_frequency":"ongoing","topics":["corporate-governance","insider-trading","listed"],"priority":"critical","status":"current","source_url":"https://www.asx.com.au/listings/","editorial_status":"published"},{"slug":"general-insurance-code-of-practice","title":"Comply with General Insurance Code of Practice (ICA)","one_liner":"ICA Code binds member insurers on conduct + claims + complaints.","summary":"The Insurance Council of Australia's General Insurance Code of Practice 2020 binds member insurers on commitments around buying, claims, complaints, vulnerability + financial hardship. Monitored by the Code Governance Committee with public reporting.","who_must_comply":"ICA member general insurers + their distribution partners.","what_triggers":"ICA membership.","when_due":"Continuous; CGC monitoring.","evidence_required":"Code subscriber; complaint data; vulnerability + hardship records.","max_penalty_description":"Code-based; reputational + AFCA reliance on Code in determinations","jurisdiction_code":"CWLTH","regulator_slugs":["asic","afca"],"act_slugs":[],"applies_to_industries":["insurance-general"],"reporting_frequency":"ongoing","topics":["insurance","code","consumer-protection"],"priority":"high","status":"current","source_url":"https://insurancecouncil.com.au/cop","editorial_status":"published"},{"slug":"cps-220-risk-management","title":"Comply with APRA CPS 220 (Risk Management)","one_liner":"APRA-regulated entities must have a comprehensive risk management framework.","summary":"Prudential Standard CPS 220 Risk Management, in force since 1 July 2019, requires every ADI, general insurer, life insurer and private health insurer to maintain a risk management framework covering all material risks, consistent with its strategic objectives and business plan. The Board is ultimately responsible. It must approve a risk appetite statement setting risk tolerances for each material risk, a risk management strategy and a rolling business plan of at least three years that is reviewed annually. The institution must have a designated risk management function led by a Chief Risk Officer who is independent of business lines and finance, cannot be the CEO, CFO, Appointed Actuary or Head of Internal Audit, and has unfettered access to the Board Risk Committee. Internal or external audit must review the framework at least annually, and operationally independent persons must conduct a comprehensive review at least every three years. The Board then makes an annual risk management declaration to APRA.","who_must_comply":"ADIs and authorised banking NOHCs, general insurers and authorised insurance NOHCs, life companies (including friendly societies) and registered life NOHCs, and private health insurers, together with the Head of a Level 2 or Level 3 group. Superannuation trustees are covered by the separate SPS 220, not CPS 220.","what_triggers":"Being an APRA-regulated institution in the banking, general insurance, life insurance or private health insurance industries, or the Head of a group of such institutions.","when_due":"Ongoing. Risk management declaration lodged within three months of the annual balance date (four months for an ADI or banking NOHC that is not a disclosing entity, and for a Level 3 Head). Risk appetite statement, business plan and risk management strategy sent to APRA within 10 business days of Board approval of a new or materially revised version. Annual audit review; comprehensive review every three years.","evidence_required":"Board-approved risk appetite statement, risk management strategy and three-year business plan; CRO appointment and reporting lines; management information system reports on material risks; annual audit review report to the Board Audit Committee; triennial comprehensive review report to the Board Risk Committee; signed risk management declaration (with any qualification and remediation steps).","max_penalty_description":"CPS 220 sets no fixed monetary penalty. It is made under the Banking Act 1959, Insurance Act 1973, Life Insurance Act 1995 and Private Health Insurance (Prudential Supervision) Act 2015, so a breach exposes the institution to APRA's supervisory and enforcement powers under those Acts. A Board must qualify its declaration where there has been a significant breach of the framework","jurisdiction_code":"CWLTH","regulator_slugs":["apra"],"act_slugs":[],"applies_to_industries":["banking-adi","insurance-general","superannuation-trustees","private-health-insurers"],"reporting_frequency":"annual","topics":["apra","risk-management"],"priority":"critical","status":"current","source_url":"https://www.apra.gov.au/standards/cps-220","editorial_status":"published"},{"slug":"australian-organic-certification","title":"Organic claims and organic certification — certification mandatory for export only","one_liner":"Organic certification is not legally required to describe a product as organic in Australia, but every organic claim must be provable; exporting organic goods requires certification by an approved certifying body.","summary":"Organic rules differ for domestic sales and exports. Within Australia, the ACCC states that organic certification is not legally required for a product to be described as organic, but any organic claim (for example '100% organic', 'made using organic ingredients' or 'certified organic') must be able to be proved, because false or misleading claims breach the Australian Consumer Law. A voluntary domestic standard, AS 6000-2015, is available; a business that claims to meet it, or labels a product as certified organic, must ensure the claim and any certification mark are genuine. For exports the position is mandatory: every facility that produces or prepares organic or bio-dynamic goods for export (producers, suppliers, processors, manufacturers and storage facilities) must be certified by a certifying body approved by the Department of Agriculture, comply with the Export Control (Organic Goods) Rules 2021 and the National Standard for Organic and Bio-Dynamic Produce, and meet importing country requirements. Approved certifying bodies issue organic goods certificates for export consignments.","who_must_comply":"Any business that labels or promotes a product as organic or bio-dynamic in Australia (claims must be substantiated), and every operator in the export supply chain for organic or bio-dynamic goods (mandatory certification by an approved certifying body).","what_triggers":"Making an organic or bio-dynamic claim on a product, label or advertisement; claiming certification or compliance with AS 6000-2015; or producing, preparing, storing or exporting goods described as organic for export. Label wording that implies organic status can make a product an 'organic good' under export law.","when_due":"Before the claim is made or the goods are exported. Transition to full organic certification for export can take at least 3 years; export labels must be authorised by the approved certifying body before use.","evidence_required":"Evidence substantiating every organic claim (inputs, supplier certificates, process records); current certificate and correct use of any certification mark; for exports, certification by an approved certifying body, compliance with the Export Control (Organic Goods) Rules 2021 and the National Standard, authorised labels, organic goods certificates matching other export documentation, and importing country requirements from Micor.","max_penalty_cents":10000000000,"max_penalty_description":"False or misleading organic claims breach the Australian Consumer Law: the ACCC can require a business to back up its claims, investigate and take compliance or enforcement action, and ACL civil penalties apply (body corporate: the greatest of $100M, 3× benefit or 30% of turnover for contraventions from 28 March 2026). Exporting organic goods without the required certification breaches Australian export law","jurisdiction_code":"CWLTH","regulator_slugs":["accc"],"act_slugs":["competition-and-consumer-act-2010"],"applies_to_industries":["agriculture","retail"],"reporting_frequency":"ongoing","topics":["food","organic","labelling"],"priority":"high","status":"current","source_url":"https://www.accc.gov.au/consumers/advertising-and-promotions/organic-claims","editorial_status":"published"},{"slug":"tga-post-market-surveillance","title":"Conduct post-market surveillance of therapeutic goods","one_liner":"ARTG-included goods must be monitored post-market for safety + performance.","summary":"Conditions of ARTG inclusion and registration, the Therapeutic Goods Regulations 1990 and the Therapeutic Goods (Medical Devices) Regulations 2002 require sponsors to conduct post-market surveillance — adverse-event reporting, safety updates, recall when warranted. Medical-device manufacturers operate quality management systems aligned to ISO 13485 with TGA conformity assessment.","who_must_comply":"ARTG sponsors + manufacturers (medicines + devices + biologicals).","what_triggers":"Inclusion of goods in the ARTG.","when_due":"Continuous; adverse-event reports per timeframes; periodic safety updates.","evidence_required":"PMS plan; adverse-event register; safety updates; recall procedure.","max_penalty_description":"Civil and criminal penalties under the Therapeutic Goods Act 1989 (for example, up to 5,000 penalty units ($1.82M) for an individual and 50,000 penalty units ($18.2M) for a body corporate for supplying unregistered medical devices); ARTG cancellation","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["tga"],"act_slugs":["therapeutic-goods-act-1989"],"applies_to_industries":["medical-devices"],"reporting_frequency":"ongoing","topics":["medicines","pms","tga"],"priority":"critical","status":"current","source_url":"https://www.tga.gov.au/safety","editorial_status":"published"},{"slug":"asic-prospectus-disclosure","title":"Lodge a prospectus for offers requiring disclosure","one_liner":"Offers of securities to retail investors require a prospectus or OIS lodged with ASIC.","summary":"Section 706 Corporations Act requires offers of securities to need disclosure unless an exception applies (small-scale, sophisticated investor, etc.). Prospectus must be lodged with ASIC; 7-day exposure period before opening; contains prescribed content.","who_must_comply":"Issuers of securities + persons making offers.","what_triggers":"Making a disclosure-required offer.","when_due":"Before opening the offer.","evidence_required":"Prospectus + OIS lodged via ASIC; due-diligence file.","max_penalty_description":"Civil + criminal penalties for defective disclosure","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["company"],"reporting_frequency":"event_driven","topics":["financial-services","prospectus","fundraising"],"priority":"critical","status":"current","source_url":"https://asic.gov.au/regulatory-resources/fundraising/","editorial_status":"published"},{"slug":"nsw-workplace-surveillance","title":"Comply with Workplace Surveillance Act 2005 (NSW)","one_liner":"NSW employers conducting workplace surveillance must give notice + meet specific conditions.","summary":"The Workplace Surveillance Act 2005 (NSW) governs camera, computer and tracking surveillance of employees while they are at work. Surveillance must not start without written notice (email counts) given at least 14 days beforehand unless the employee agrees to less, stating the kind of surveillance, how and when it will be carried out, whether it is continuous or intermittent, and whether it is for a limited period or ongoing (s 10). Cameras, or casings indicating a camera, must be clearly visible with signs at each entrance (s 11); computer surveillance must follow an employer policy the employee has been notified of in advance (s 12); tracked vehicles or things must carry a visible notice (s 13). Surveillance that does not follow Part 2 is covert surveillance, which is an offence unless authorised by a covert surveillance authority obtained to establish whether particular employees are engaged in unlawful activity at work, never to monitor work performance. Surveillance in change rooms, toilets and showers, and surveillance with a work device when the employee is not at work (other than computer surveillance of employer-provided equipment), are prohibited.","who_must_comply":"Employers in NSW (including related corporations treated as one employer under s 4, and the Crown) that carry out, or cause to be carried out, surveillance of their employees while at work.","what_triggers":"Introducing or changing camera, computer or tracking surveillance of employees, blocking employee emails or website access, using or disclosing surveillance records, or seeking to conduct covert surveillance.","when_due":"Written notice at least 14 days before surveillance commences (or before a new employee starts work if surveillance is already running or begins within 14 days); computer surveillance and email/internet blocking policies notified in advance; prevented-delivery notices given as soon as practicable when an employee's email is blocked.","evidence_required":"Section 10 surveillance notices and delivery records; computer surveillance and email/internet access policy with evidence employees were notified; camera signage at each entrance; tracking notices on vehicles; prevented-delivery notices; register of uses and disclosures of surveillance records against the s 18 permitted purposes; any covert surveillance authority, surveillance supervisor details and report on its use.","max_penalty_description":"Up to 50 penalty units for surveillance in change rooms, toilets or bathing facilities (s 15), surveillance of employees not at work (s 16), unlawful blocking of emails or internet access (s 17) and covert surveillance without an authority (s 19); up to 20 penalty units for using or disclosing surveillance records outside the permitted purposes (s 18)","criminal_liability":true,"jurisdiction_code":"NSW","regulator_slugs":["ipc-nsw"],"act_slugs":["workplace-surveillance-act-2005-nsw"],"reporting_frequency":"ongoing","topics":["privacy","workplace","surveillance","nsw"],"priority":"high","status":"current","source_url":"https://legislation.nsw.gov.au/view/html/inforce/current/act-2005-047","editorial_status":"published"},{"slug":"act-workplace-privacy","title":"Comply with Workplace Privacy Act 2011 (ACT)","one_liner":"ACT employers must follow ACT workplace surveillance + privacy framework.","summary":"The Workplace Privacy Act 2011 (ACT) regulates how employers conduct optical (camera), data (computer, internet and email) and tracking surveillance of workers. An employer may only conduct surveillance in a workplace after giving each worker written notice, at least 14 days in advance unless the worker agrees to less, stating the kind of device, how and when the surveillance will be conducted, who will be watched, whether it is continuous or ongoing, and how records may be used (s 13). The employer must consult the worker in good faith during the notice period (s 14). Cameras must be clearly visible with signs at each workplace entrance (s 15); data surveillance must follow a written computer-use policy the worker has been made aware of (s 16); tracked vehicles must carry a visible notice (s 17). Surveillance in toilets, change rooms, parent rooms, prayer rooms, sick bays and first-aid rooms is an offence, as is surveillance of workers outside the workplace apart from employer-provided equipment (ss 41-42). Covert surveillance requires a Magistrates Court authority.","who_must_comply":"Employers in the ACT that conduct surveillance of workers, where 'worker' is defined broadly in s 7 (not only employees). Surveillance by agreement (s 19) and surveillance for workplace security (s 36 defences) are treated separately.","what_triggers":"Introducing or changing optical, data or tracking surveillance of workers, blocking workers' email or internet access, or seeking to conduct covert surveillance to investigate suspected unlawful activity.","when_due":"Written notice at least 14 days before surveillance starts (or a shorter agreed period, or before a new worker starts); consultation throughout the notice period; a covert surveillance authority lasts no more than 30 days, and the employer must report to the court within 30 days after it ends.","evidence_required":"Written surveillance notices or policy covering every s 13(4) item; consultation records; data surveillance and computer-use policy and evidence workers were notified; camera signage at each entrance; tracking notices on vehicles; blocking notices; secure storage and access controls for surveillance records; covert surveillance authority, supervisor appointment and post-authority report.","max_penalty_description":"Offences under the Act include up to 20 penalty units for not complying with notified surveillance requirements (s 18), 50 penalty units for covert surveillance without an authority (s 35), for surveillance in prohibited non-work areas (s 41) and for surveillance of workers not at work (s 42), and 50 penalty units for misuse or disclosure of surveillance records (s 22). Inspectors under the Work Health and Safety Act 2011 can issue enforcement notices","criminal_liability":true,"jurisdiction_code":"ACT","regulator_slugs":[],"act_slugs":["workplace-privacy-act-2011-act"],"reporting_frequency":"ongoing","topics":["privacy","workplace","surveillance","act"],"priority":"high","status":"current","source_url":"https://www.legislation.act.gov.au/a/2011-4/","editorial_status":"published"},{"slug":"rail-safety-national-law","title":"Comply with Rail Safety National Law (RSNL)","one_liner":"Rail transport operators must be accredited under RSNL + maintain safety management.","summary":"The Rail Safety National Law (RSNL) was passed by the South Australian Parliament on 1 May 2012, replacing 46 pieces of State, Territory and Commonwealth legislation, and is applied in the other jurisdictions by their own application Acts (for example the Rail Safety National Law Application Act 2013 (Vic) and the Rail Safety National Law (Tasmania) Act 2012). It is administered by the Office of the National Rail Safety Regulator (ONRSR). A person or entity must apply for and be granted accreditation by ONRSR before commencing railway operations as a rail transport operator, whether as a rail infrastructure manager, a rolling stock operator or both, by demonstrating the competence and capacity to manage the safety risks of those operations. Accreditation requires an appropriate safety management system, which the operator must implement and comply with (RSNL s 101). The system must include a health and fitness program meeting the National Standard for Health Assessment of Rail Safety Workers and, on the National Network for Interoperability, an interoperability element. Managers of private sidings connected to an accredited railway register instead of seeking accreditation.","who_must_comply":"Rail transport operators: rail infrastructure managers and rolling stock operators carrying out railway operations, including tourist and heritage operators. Rail infrastructure managers of private sidings connected to another railway must be registered; freight terminal managers may be registered at ONRSR's discretion. ONRSR can grant exemptions.","what_triggers":"Intending to carry out railway operations (managing rail infrastructure or operating rolling stock), or managing a private siding connected to a railway operated by an accredited operator. Major rail projects require accreditation or a variation of accreditation.","when_due":"Accreditation must be granted before railway operations start; ONRSR must decide an application within six months of receipt. Variations are sought before operations change scope, and the safety management system is implemented and maintained continuously.","evidence_required":"Notice of accreditation (or registration or exemption) setting out the scope of operations; safety management system identifying hazards, risk controls, competent people, monitoring and change management; health and fitness program for rail safety workers with assessments by authorised health professionals; interoperability management plan where required; asset management records; fees paid under the ONRSR Fees Policy.","max_penalty_description":"Railway operations without accreditation, registration or an exemption contravene the RSNL, as does failing to implement and comply with the safety management system (s 101). Maximum penalties are set in the RSNL itself and are not reproduced in this record; ONRSR can also grant accreditation with conditions","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["onrsr"],"act_slugs":["rail-safety-national-law"],"applies_to_industries":["road-transport"],"reporting_frequency":"ongoing","topics":["rail","safety","transport"],"priority":"high","status":"current","source_url":"https://www.legislation.vic.gov.au/in-force/acts/rail-safety-national-law-application-act-2013","editorial_status":"published"},{"slug":"foreign-influence-transparency-scheme","title":"Register under Foreign Influence Transparency Scheme (FITS)","one_liner":"Persons undertaking activities on behalf of foreign principals in Australia must register with the AG's Department.","summary":"The Foreign Influence Transparency Scheme Act 2018 requires registration of persons undertaking 'registrable activities' on behalf of 'foreign principals' (governments, government-related entities, political organisations, individuals). Annual updates + transaction reporting.","who_must_comply":"Persons undertaking lobbying, communications, donor activity, disbursement of funds, or general political activities for foreign principals.","what_triggers":"Commencing a registrable activity.","when_due":"Within 14 days of commencement; annual + on-change updates.","evidence_required":"FITS registration confirmation; activity records.","max_penalty_description":"Criminal penalties up to 5 years imprisonment for serious offences","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["ic-attorney-general"],"act_slugs":["foreign-influence-transparency-scheme-act-2018"],"reporting_frequency":"annual","topics":["transparency","foreign-influence","lobbying"],"priority":"high","status":"current","source_url":"https://www.ag.gov.au/integrity/foreign-influence-transparency-scheme","editorial_status":"published"},{"slug":"ai-mandatory-guardrails-2026","title":"Mandatory AI guardrails: not adopted (National AI Plan, Dec 2025)","one_liner":"The 2024 DISR proposal for mandatory high-risk AI guardrails was not adopted. The National AI Plan (2 December 2025) relies on existing laws, so there is no AI-specific mandatory regime.","summary":"In 2024 the Department of Industry, Science and Resources consulted on proposed mandatory guardrails for AI in high-risk settings and published the Voluntary AI Safety Standard. The government's National AI Plan, released on 2 December 2025, did not adopt a standalone AI Act. Its stated approach is to build on existing, largely technology-neutral laws, with each regulator remaining responsible for AI harms in its own domain, supported by a new AI Safety Institute that monitors and tests advanced AI. The plan lists targeted measures instead: enforceable online safety industry codes, criminalising non-consensual deepfake material, clarifying how the Australian Consumer Law applies to AI products, and reviews of copyright, healthcare and medical device software rules. For a business, the practical obligation today is to apply privacy, consumer, workplace, anti-discrimination and sector laws to its AI systems; the National AI Centre's Guidance for AI Adoption is the government's voluntary reference.","who_must_comply":"No business is currently bound by an AI-specific mandatory guardrails law. Developers and deployers of AI systems remain bound by the existing laws that apply to what the system does (for example privacy, consumer protection, workplace, anti-discrimination, online safety and therapeutic goods law).","what_triggers":"Status only: a mandatory regime would apply only if the government introduces and Parliament passes legislation. Until then, deploying AI triggers the obligations of whichever existing law governs the activity.","when_due":"No commencement date. The National AI Plan (2 December 2025) relies on existing laws and targeted reforms; monitor DISR and the AI Safety Institute for any change of position.","evidence_required":"AI system inventory and risk register; records showing how privacy, consumer law and sector obligations were assessed for each AI use; human oversight and testing records; alignment with the Guidance for AI Adoption (voluntary).","max_penalty_description":"No AI-specific penalty exists. Penalties arise under the existing law breached by an AI system (for example the Privacy Act 1988 or the Australian Consumer Law).","jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"applies_to_industries":["tech-saas","fintech","banking-adi","private-health-insurers"],"reporting_frequency":"ongoing","topics":["ai","high-risk","regulation"],"priority":"medium","status":"current","source_url":"https://www.industry.gov.au/publications/national-ai-plan/keep-australians-safe","editorial_status":"published"},{"slug":"voluntary-administration-588u","title":"Appoint voluntary administrator under Part 5.3A Corporations Act","one_liner":"Directors can place company in voluntary administration when insolvent — pause creditor claims for restructuring window.","summary":"Part 5.3A of the Corporations Act allows directors to appoint a voluntary administrator when the company is insolvent or likely to become insolvent. Triggers automatic moratorium on creditor claims (with exceptions). Administrator investigates + recommends DOCA, liquidation or return to directors at second meeting.","who_must_comply":"Directors of insolvent or likely-insolvent companies considering restructuring.","what_triggers":"Reasonable grounds to suspect insolvency.","when_due":"Same-day appointment when conditions met.","evidence_required":"Notice of Appointment of Administrator (Form 505); creditor reports.","max_penalty_description":"Personal director liability for insolvent trading if delayed; appointment itself is protective","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["company"],"reporting_frequency":"event_driven","topics":["directors","insolvency","voluntary-administration"],"priority":"critical","status":"current","source_url":"https://www.asic.gov.au/regulatory-resources/insolvency/","editorial_status":"published"},{"slug":"simplified-debt-restructuring","title":"Simplified Debt Restructuring (small business)","one_liner":"Small companies (<$1M liabilities) can use SDR to restructure without full external admin.","summary":"Part 5.3B Corporations Act (introduced January 2021) lets directors of small businesses (under $1M total liabilities, no related-party liabilities) retain control of the company while a Small Business Restructuring Practitioner develops a debt restructuring plan. 20-day proposal period + 15-day creditor vote.","who_must_comply":"Small business companies in financial distress meeting eligibility tests.","what_triggers":"Eligibility (under $1M liabilities, current taxes paid, no related-party debts) + financial distress.","when_due":"Same-day appointment of Restructuring Practitioner.","evidence_required":"Form 506; creditor list; restructuring plan within 20 days.","max_penalty_description":"n/a — protective mechanism. Eligibility breach risks falling back to full administration.","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["company"],"reporting_frequency":"event_driven","topics":["directors","insolvency","small-business"],"priority":"high","status":"current","source_url":"https://www.asic.gov.au/regulatory-resources/insolvency/","editorial_status":"published"},{"slug":"personal-bankruptcy-individuals","title":"Personal bankruptcy declaration or debt agreement","one_liner":"Individuals with unmanageable personal debt can voluntarily petition for bankruptcy via AFSA.","summary":"The Bankruptcy Act 1966 is administered for individuals by the Australian Financial Security Authority (AFSA); corporate insolvency sits with ASIC. A person can apply for voluntary bankruptcy by lodging a Debtor's Petition and a Statement of Affairs together, or a creditor owed $10,000 or more can apply to the court for a sequestration order. Bankruptcy lasts at least 3 years and 1 day and releases the bankrupt from most debts. A trustee (a registered trustee, or the Official Trustee at AFSA) is appointed, notifies creditors, can sell certain assets and can require income contributions above a set threshold. The bankrupt must disclose debts, income and assets, report changes, and disclose the bankruptcy when seeking credit above a set amount or trading under another business name. Other formal options are temporary debt protection (21 days), a debt agreement and a personal insolvency agreement.","who_must_comply":"Individuals (including joint and partnership applicants) who apply for or are made bankrupt, and creditors using the bankruptcy notice and creditor's petition process. AFSA does not handle corporate insolvency.","what_triggers":"An individual being unable to pay their debts and applying for bankruptcy, or failing to comply within 21 days with a bankruptcy notice based on a final judgment of $10,000 or more (an act of bankruptcy that supports a creditor's petition).","when_due":"Debtor's Petition and Statement of Affairs submitted together (joint applicants on the same day); where a creditor made the person bankrupt, the Statement of Affairs within 14 days of notification; changes of name, address, income or employment reported to the trustee during the bankruptcy; a bankruptcy notice must be served within 6 months of issue and complied with within 21 days of service.","evidence_required":"Debtor's Petition and Statement of Affairs listing all debts, assets and income; any Trustee Consent to Act Declaration; income and mortgage statements and other financial information requested by the trustee; records of income contributions paid; notices of changed circumstances.","max_penalty_description":"AFSA notes there may be penalties for not complying with a bankrupt's obligations and restrictions, and the trustee may extend the bankruptcy. Bankruptcy offence penalty amounts were not verified for this entry; check the Bankruptcy Act 1966 on legislation.gov.au","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["afsa"],"act_slugs":["bankruptcy-act-1966"],"reporting_frequency":"event_driven","topics":["insolvency","personal","bankruptcy"],"priority":"high","status":"current","source_url":"https://www.afsa.gov.au/i-cant-pay-my-debts/bankruptcy/what-bankruptcy","editorial_status":"published"},{"slug":"ppsr-registration","title":"Register security interests on the PPSR","one_liner":"Secured creditors must register on the Personal Property Securities Register to preserve priority.","summary":"Personal Property Securities Act 2009 (Cwlth) governs security interests in personal property (other than land). Failure to register on PPSR causes priority defeat against subsequent registered interests + perfected interests in insolvency. Registration via AFSA.","who_must_comply":"Secured creditors taking security interests in personal property — equipment finance, leasing, retention of title, factoring.","what_triggers":"Taking security interest in personal property.","when_due":"Before relevant priority point (typically before customer files for insolvency).","evidence_required":"PPSR registration (verifiable online).","max_penalty_description":"Loss of priority in insolvency; commercial consequences","jurisdiction_code":"CWLTH","regulator_slugs":["afsa"],"act_slugs":["personal-property-securities-act-2009"],"reporting_frequency":"event_driven","topics":["security-interests","ppsr","insolvency"],"priority":"critical","status":"current","source_url":"https://www.ppsr.gov.au","editorial_status":"published"},{"slug":"energy-retail-authorisation","title":"Hold AER authorisation as energy retailer","one_liner":"Selling electricity or gas to small customers requires AER retailer authorisation.","summary":"Under the National Energy Retail Law, a person or business that engages in the retail sale of electricity or gas needs a retailer authorisation issued by the Australian Energy Regulator (AER), unless it is an exempt seller under an AER retail exemption. The AER regulates retail energy markets in Queensland, New South Wales, the ACT, Tasmania and South Australia, the jurisdictions that have adopted the National Energy Customer Framework; Victoria, Western Australia and the Northern Territory are outside that framework. To be authorised, an applicant must show organisational and technical capacity, financial resources and viability, and suitability to be a retailer, assessed under the AER's Retailer Authorisation Guideline. Once authorised, a retailer must meet the Retail Law and Rules, including an AER-approved customer hardship policy for residential customers in payment difficulty, and supply performance data to the AER.","who_must_comply":"Any person or business selling electricity or gas by retail to customers in Queensland, New South Wales, the ACT, Tasmania or South Australia, unless covered by an AER retail exemption. Authorised retailers carry the ongoing Retail Law obligations.","what_triggers":"Engaging in the retail sale of energy in a National Energy Customer Framework jurisdiction, or applying for, transferring or surrendering a retailer authorisation.","when_due":"Authorisation must be held before retail sales begin. Ongoing obligations apply for as long as the authorisation is held: the customer hardship policy must be AER-approved and maintained, and performance reporting metrics must be supplied to the AER as required.","evidence_required":"AER retailer authorisation (on the public register); application evidence of organisational and technical capacity, financial viability and suitability, with the AER checklist and declarations; approved customer hardship policy and records of its application; retail performance reporting returns; compliance records under the AER's Compliance Procedures and Guidelines.","max_penalty_cents":1239000000,"max_penalty_description":"For conduct on or after 1 July 2026, a body corporate breaching a Tier 1 civil penalty provision of the Retail Law faces the greater of $12,390,000, 3 times the benefit obtained, or (if the benefit cannot be determined) 10% of annual turnover; Tier 2 up to $1,778,000 and Tier 3 up to $210,600, plus daily amounts for continuing breaches (AER civil and criminal penalty indexation, NERL s 4A). Natural persons: up to $619,500 (Tier 1)","jurisdiction_code":"CWLTH","regulator_slugs":["ic-aer"],"act_slugs":["national-energy-retail-law"],"reporting_frequency":"ongoing","topics":["energy","retail","consumer-protection"],"priority":"critical","status":"current","source_url":"https://www.aer.gov.au/industry/retail/authorisations","editorial_status":"published"},{"slug":"nem-market-participation","title":"Register with AEMO for National Electricity Market participation","one_liner":"Generators + retailers + market participants must register with AEMO and meet NER obligations.","summary":"The National Electricity Rules, made by the Australian Energy Market Commission (AEMC) under the National Electricity Law and having the force of law, govern the National Electricity Market (NEM) across Queensland, New South Wales, the ACT, Victoria, South Australia and Tasmania. Chapter 2 sets the categories of Registered Participants, the eligibility criteria and unit classification requirements for each category, the registration process with the Australian Energy Market Operator (AEMO), transfer and cessation of registration, and how AEMO sets participant fees. Once registered, participants must meet the market rules in Chapter 3 (bidding, dispatch, prudential requirements, settlements, information to AEMO), the power system security obligations in Chapter 4, the metering obligations in Chapter 7 and confidentiality duties. The Australian Energy Regulator (AER) monitors bidding, rebidding and compliance and enforces breaches.","who_must_comply":"Generators, network service providers, market customers (retailers) and other categories of Registered Participant that operate in or connect to the NEM in Queensland, New South Wales, the ACT, Victoria, South Australia and Tasmania. Western Australia and the Northern Territory are not part of the NEM.","what_triggers":"Seeking to participate in the NEM in a category that requires registration under Chapter 2 of the National Electricity Rules, such as generating into, buying from or providing network services to the interconnected market.","when_due":"Registration with AEMO must be in place before participating. Obligations then run continuously: bids and offers, prudential requirements and settlement under Chapter 3, power system security directions under Chapter 4, and metering installations registered with AEMO under Chapter 7. Generators must give at least 42 months' notice of intended closure unless the AER grants an exemption.","evidence_required":"AEMO registration in the correct participant category and unit classification; bid and rebid records with reasons; prudential and settlement records; performance standards and technical conformance records; metering installation registrations; records responding to AEMO directions; confidentiality controls for market information.","max_penalty_description":"For conduct on or after 1 July 2026, a body corporate breaching a Tier 1 civil penalty provision of the National Electricity Law faces the greater of $12,390,000, 3 times the benefit obtained, or 10% of annual turnover if the benefit cannot be determined; Tier 2 up to $1,778,000 and Tier 3 up to $210,600, plus daily amounts for continuing breaches (NEL s 2AB, as indexed and published by the AER). Natural persons face up to $619,500 (Tier 1). The AER can also issue infringement notices","jurisdiction_code":"CWLTH","regulator_slugs":["aemo","ic-aer"],"act_slugs":["national-electricity-law"],"reporting_frequency":"ongoing","topics":["energy","nem","market-participation"],"priority":"high","status":"current","source_url":"https://www.aemc.gov.au/regulation/energy-rules/national-electricity-rules/chapter-summaries","editorial_status":"published"},{"slug":"nsw-building-design-and-construction","title":"Comply with NSW Design and Building Practitioners Act 2020","one_liner":"Designers + builders of Class 2-9 buildings in NSW must register + lodge declarations.","summary":"The Design and Building Practitioners Act 2020 (NSW) requires design practitioners, building practitioners and professional engineers to be registered to work on regulated buildings, and makes them declare that designs and completed work comply with the Building Code of Australia. It first applied to class 2 buildings (multi-unit apartments and mixed-use buildings with a class 2 part) and, from 3 July 2023, to certain new class 3 and 9c buildings (class 3 shared residential buildings and class 9c residential care buildings such as aged care); alteration and renovation work on existing class 3 and 9c buildings comes under it from 1 July 2028. Registered design practitioners prepare regulated designs and design compliance declarations; the single building practitioner for a project must lodge them on the NSW Planning Portal before work starts, and lodge a building compliance declaration before an occupation certificate is applied for. Building Commission NSW enforces the scheme alongside the Residential Apartment Buildings (Compliance and Enforcement Powers) Act 2020. The Building (Approvals and Practitioners) Act 2026 passed Parliament in August 2026 and will replace this scheme once its regulations are made (Building Commission NSW is consulting on them during 2026 and 2027). Until then the Design and Building Practitioners Act 2020 continues to apply.","who_must_comply":"Builders (individuals or bodies corporate) who agree to do or are principal contractor for building work on class 2, 3 or 9c buildings in NSW; design practitioners and principal design practitioners preparing regulated designs; professional engineers doing civil, electrical, fire safety, geotechnical, mechanical or structural engineering work on those buildings; and developers under the RAB Act. Certain low-risk class 3 buildings and hotels or motels with no strata or serviced apartments are exempt from 1 July 2024.","what_triggers":"Preparing regulated designs for, or carrying out or contracting to carry out building work on, a class 2, 3 or 9c building (or a building with such a part) in New South Wales.","when_due":"Registration in the correct class before doing the work; regulated designs and design compliance declarations lodged on the NSW Planning Portal before the relevant building work starts (certifiers cannot issue a construction certificate without them); building compliance declaration and as-built designs lodged before applying for an occupation certificate; developers notify the expected date of the occupation certificate application and pay any building work levy.","evidence_required":"Registration certificates for each design practitioner, building practitioner and professional engineer class used; regulated designs and design compliance declarations; Planning Portal lodgement records; building compliance declaration and as-built designs; contractor licence or supervisor certificate under the Home Building Act 1989 underpinning registration; builders' annual CPD records.","max_penalty_description":"Building Commission NSW can issue building work rectification orders, stop work orders and (before an occupation certificate) prohibition orders that block occupation, accept enforceable undertakings, issue penalty infringement notices and audit buildings for up to 10 years after the occupation certificate. Offence penalty amounts were not verified for this entry; check the Act on legislation.nsw.gov.au","jurisdiction_code":"NSW","regulator_slugs":["nsw-building-commissioner"],"act_slugs":["design-and-building-practitioners-act-2020-nsw"],"applies_to_industries":["construction"],"reporting_frequency":"ongoing","topics":["building","construction","nsw"],"priority":"critical","status":"current","source_url":"https://www.nsw.gov.au/housing-and-construction/compliance-and-regulation/professionals-working-on-regulated-buildings/building-classes-and-roles","editorial_status":"published"},{"slug":"vic-building-registration","title":"Maintain building practitioner registration with the Building and Plumbing Commission (Vic)","one_liner":"VIC building practitioners must hold current registration + appropriate insurance.","summary":"Part 11 of the Building Act 1993 (Vic) requires building practitioners to be registered by the Victorian Building Authority (the Authority under the Act), which now trades as the Building and Plumbing Commission (BPC) in the category and class that authorises the work they do. A person must not carry out work of a kind prescribed for a category or class of building practitioner (other than a builder) unless registered in that category or class (s 169D), and must not carry out domestic building work under a major domestic building contract unless a registered builder or licensed building employee (s 169F). It is also an offence to represent or imply registration in a category or class one does not hold (s 169). The Authority registers an applicant who holds the prescribed qualification and experience and meets the other requirements of s 171. A body corporate registered as a building practitioner must have at least one nominee director who meets s 171B before it carries out or undertakes work (s 169G).","who_must_comply":"Individuals and bodies corporate in Victoria who carry out work prescribed for a category or class of building practitioner, for example builders, building surveyors and building inspectors, and any person carrying out domestic building work under a major domestic building contract. Partners and employees of a registered builder working under that builder's registration are excepted from s 169F.","what_triggers":"Carrying out, or undertaking to carry out, work of a kind prescribed for a category or class of building practitioner in Victoria, or domestic building work under a major domestic building contract.","when_due":"Registration in the correct category and class must be held before the work is carried out or offered, and for a body corporate a nominee director who meets the licensing requirements must be in place before it carries out or undertakes work.","evidence_required":"Current registration showing the category and class held; evidence of the prescribed qualification and experience supporting the registration; for a body corporate, nominee director details meeting s 171B; contracts showing domestic building work is done by or under a registered builder; marketing material that accurately states registration.","max_penalty_description":"Carrying out prescribed work while unregistered (s 169D), carrying out domestic building work under a major domestic building contract while unregistered (s 169F) and falsely representing registration (s 169) each carry up to 500 penalty units for a natural person and 2,500 penalty units for a body corporate; a body corporate working without a nominee director faces up to 2,500 penalty units (s 169G) (Building Act 1993 (Vic), authorised version 152)","criminal_liability":true,"jurisdiction_code":"VIC","regulator_slugs":["vba-vic-building-authority"],"act_slugs":["building-act-1993-vic"],"applies_to_industries":["construction"],"reporting_frequency":"annual","topics":["building","construction","vic"],"priority":"critical","status":"current","source_url":"https://www.legislation.vic.gov.au/in-force/acts/building-act-1993","editorial_status":"published"},{"slug":"qbcc-licensing","title":"Hold current QBCC licence for QLD building work","one_liner":"QLD building work > $3,300 requires QBCC licensing + minimum financial requirements.","summary":"Section 42 of the Queensland Building and Construction Commission Act 1991 prohibits a person from carrying out, or undertaking to carry out, building work unless they hold a contractor's licence of the appropriate class, subject to the exemptions in Schedule 1A of the Act and Schedule 1 of the QBCC Regulation 2018. A business may need more than one licence class to cover its scope of work. Employees who supervise work, or who are responsible for its quality and conformity with plans, need a licence, and plumbing, drainage, gasfitting, chemical termite management, fire protection and mechanical services work need an occupational licence regardless of value. A builder who works unlicensed loses the right to be paid beyond limited cost recovery (s 42(3)-(4)). Licensees must also keep meeting the minimum financial requirements (MFR) and report on them annually.","who_must_comply":"Individuals and companies carrying out or contracting to carry out building work in Queensland, including subcontractors to licensed builders, and employees acting as nominees or site supervisors. A trust cannot hold a licence; the trustee must. Handyman work valued at no more than $3,300 (not electrical or plumbing, and not occupational work) does not need a licence.","what_triggers":"Carrying out, offering or contracting to carry out building work in Queensland that is not exempt, or performing occupational work (plumbing, drainage, gasfitting, chemical termite management, fire protection, mechanical services) of any value.","when_due":"Before any building work is carried out or offered, and for as long as the business operates. Annual financial reporting against the MFR applies to every company holding a contractor licence and to individuals with an approved maximum revenue over $800,000 (financial categories 1-7). The licence must be renewed before it expires.","evidence_required":"Current QBCC licence of the correct class for each scope of work; nominee or supervisor licences where required; annual MFR financial report showing revenue within the approved maximum (not exceeded by more than 10% without notice) and a current-assets-to-current-liabilities ratio of at least 1:1; CPD records where required; records showing subcontractors hold the right licence.","max_penalty_description":"Unlicensed building work (QBCC Act s 42(1)): 250 penalty units for a first offence, 300 penalty units for a second, and 350 penalty units or 1 year's imprisonment for a third or later offence or where the work is tier 1 defective work (an individual liable to the 350-unit maximum commits a crime, s 42(2)). The unlicensed builder also loses entitlement to payment beyond limited cost recovery (s 42(3)-(4))","criminal_liability":true,"jurisdiction_code":"QLD","regulator_slugs":["qbcc-qld-building"],"act_slugs":["queensland-building-and-construction-commission-act-1991-qld"],"applies_to_industries":["construction"],"reporting_frequency":"annual","topics":["building","construction","qld"],"priority":"critical","status":"current","source_url":"https://www.qbcc.qld.gov.au/licences/start-your-career/when-you-need-licence","editorial_status":"published"},{"slug":"residential-tenancy-nsw","title":"Comply with Residential Tenancies Act 2010 (NSW)","one_liner":"Landlords + agents must lodge bonds with Rental Bond Board + comply with notice + minimum standards.","summary":"The Residential Tenancies Act 2010 (NSW) sets the rules for residential tenancy agreements between landlords, their agents and tenants, administered by NSW Fair Trading with disputes decided by the NSW Civil and Administrative Tribunal (NCAT). Rental bonds are held by NSW Fair Trading, lodged through Rental Bonds Online, and cannot exceed 4 weeks' rent; rent in advance is capped at 2 weeks. Since 31 October 2024 rent can be increased only once every 12 months, with at least 60 days' written notice. Since 19 May 2025 landlords need a valid ground to end a tenancy and face limits on refusing pets: every landlord termination notice must state the ground, attach any required supporting documents, and come with the approved termination information statement. Landlords may choose the most suitable applicant but must not unfairly discriminate, and tenants cannot be required to use third-party apps to pay rent.","who_must_comply":"Landlords of residential rental properties in New South Wales and the real estate agents and property managers acting for them, including self-managing landlords using Rental Bonds Online. Social housing landlords are also covered, with a rent-rebate exception to the once-a-year increase rule.","what_triggers":"Advertising a property, selecting a tenant, signing a residential tenancy agreement in NSW, taking a bond, increasing rent, or ending a tenancy.","when_due":"Bond lodged with NSW Fair Trading through Rental Bonds Online (offered to the tenant as the first option); no rent increase in the first 12 months or within 12 months of the last increase, with 60 days' written notice; termination notices served with the notice period required for the ground (calendar days, plus 7 working days if posted).","evidence_required":"Signed residential tenancy agreement; Rental Bonds Online lodgement and receipt; rent increase notices showing the new rent amount and start date; termination notices stating the ground, with supporting documents and the termination information statement; proof of the method and date of service for each notice; records of tenant selection and advertising.","max_penalty_description":"The Act creates offences for ending a tenancy on a ground that is not genuine and for giving false or misleading supporting documents or information (NSW Fair Trading accepts complaints on both). Where a rent increase is excessive NCAT can set the rent for the next 12 months, and a tenant can ask NCAT to challenge a termination notice given without the correct process. Offence penalty amounts were not verified for this entry; check the Act on legislation.nsw.gov.au","jurisdiction_code":"NSW","regulator_slugs":["nsw-fair-trading"],"act_slugs":["residential-tenancies-act-2010-nsw"],"reporting_frequency":"event_driven","topics":["tenancy","nsw","consumer-protection"],"priority":"high","status":"current","source_url":"https://www.nsw.gov.au/housing-and-construction/rules/giving-notice-to-end-a-residential-tenancy","editorial_status":"published"},{"slug":"residential-tenancy-vic","title":"Comply with Residential Tenancies Act 1997 (VIC)","one_liner":"VIC RTA 1997 (significantly amended 2021) — minimum standards, pets, no-fault terminations reformed.","summary":"The Residential Tenancies Act 1997 (Vic) governs rental agreements, rooming houses, caravans and Part 4A park sites, administered by Consumer Affairs Victoria (CAV) with disputes heard by VCAT and Rental Dispute Resolution Victoria. Rental providers (landlords) and their agents must meet minimum rental standards, now from the time a property is advertised, and give the renter a signed condition report before move-in. Reforms in the Housing Statement Reform legislation are phasing in: since 25 November 2025 no-fault notices to vacate are banned, fixed terms roll into periodic agreements, rent increases and certain notices need 90 days' notice, and rental bidding is banned. Since 13 October 2026, two-yearly gas and electrical safety checks apply to all rental properties and rental providers and agents cannot charge application fees (third-party platforms have been banned from charging renters fees since 31 March 2026); minimum energy efficiency standards phase in from 1 March 2027.","who_must_comply":"Rental providers and their agents for residential rental properties in Victoria, rooming house operators, and caravan and Part 4A park site operators. Third-party platforms are also bound: only rental providers, agents and banks may charge renters fees for applications or rent payments.","what_triggers":"Advertising, offering or entering into a residential rental agreement in Victoria, and each event during the tenancy (rent increase, entry, repairs, notice to vacate, bond claim at the end).","when_due":"Minimum standards met when the property is advertised; condition report (2 signed copies, or 1 electronic) before the renter moves in; annual smoke alarm checks; 90 days' notice of a rent increase; exit condition report within 10 days of the agreement ending; since 13 October 2026, gas and electrical safety checks every 2 years and advance notice, with evidence, of any bond claim.","evidence_required":"Records showing the property met the minimum rental standards before it was advertised, offered or occupied (to be given to CAV on request from 13 October 2026); signed condition report on the CAV template, with dated photos, and the exit condition report; smoke alarm, gas and electrical safety check records; prescribed rental application forms and secure handling and destruction of applicant information; rent increase and notice-to-vacate notices with valid reasons.","max_penalty_description":"CAV lists the following as offences: advertising a property that does not meet the minimum standards, disclosing a renter's personal information without consent, a third party charging renters application or payment fees and (since 13 October 2026) a rental provider or agent charging an application fee. VCAT can order repairs and decide bond and condition-report disputes. Offence penalty amounts were not verified for this entry; check the Act on legislation.vic.gov.au","jurisdiction_code":"VIC","regulator_slugs":["cav"],"act_slugs":["residential-tenancies-act-1997-vic"],"reporting_frequency":"event_driven","topics":["tenancy","vic","consumer-protection"],"priority":"high","status":"current","source_url":"https://www.consumer.vic.gov.au/housing/renting/new-changes-to-the-rental-laws","editorial_status":"published"},{"slug":"residential-tenancy-qld","title":"Comply with Residential Tenancies and Rooming Accommodation Act 2008 (QLD)","one_liner":"QLD RTRA — RTA bond, minimum standards, dispute resolution via QCAT.","summary":"The Residential Tenancies and Rooming Accommodation Act 2008 (Qld) governs general tenancies, moveable dwellings and rooming accommodation. The Residential Tenancies Authority (RTA) holds rental bonds, provides free dispute resolution (conciliation) and investigates offences; unresolved disputes go to QCAT. A property manager or owner who takes a bond must give a receipt and lodge it with the RTA within 10 days, and cannot take more than the statutory maximum (4 weeks' rent for general tenancies and rooming accommodation), however the bond is described. The entry condition report must be prepared, signed and given to the tenant at the start of the tenancy. Rental properties must meet minimum housing standards, and the RTA takes reports of advertised properties that appear not to, and of rooms advertised without a fixed rent. Its August 2026 compliance plan focuses first on evidence for bond claims.","who_must_comply":"Property managers and owners (lessors) of residential tenancies, moveable dwelling and rooming accommodation in Queensland, including social and community housing providers; tenants and residents have reciprocal duties such as returning the condition report.","what_triggers":"Advertising a rental, entering a residential tenancy or rooming accommodation agreement in Queensland, taking or increasing a bond, or ending a tenancy.","when_due":"Bond (and any bond increase or instalment) lodged with the RTA within 10 days of receipt; entry condition report given at the start of the tenancy, returned by the tenant within 7 days, and a copy sent back within 14 days; bond increases no more than once every 11 months with at least one month's written notice; Notice to leave (Form 12 or R12) given with the notice period required for the approved ground.","evidence_required":"Bond receipts and RTA Acknowledgement of rental bond (including the date of the last rent increase, which the lodgement form requires); Entry condition report (Form 1a, 1b or R1) with photos; written tenancy agreement and any bond instalment terms; Notices to leave with supporting information for the ground relied on; records showing minimum housing standards are met.","max_penalty_description":"The RTA lists as offences: failing to give a receipt or lodge a bond within 10 days, taking more than the maximum bond, failing to give an entry condition report, and knowingly giving the RTA false or misleading documents. The RTA investigates and takes enforcement action; QCAT decides disputes. Offence penalty amounts were not verified for this entry; check the Act on legislation.qld.gov.au","jurisdiction_code":"QLD","regulator_slugs":["rta-qld"],"act_slugs":["residential-tenancies-and-rooming-accommodation-act-2008-qld"],"reporting_frequency":"event_driven","topics":["tenancy","qld"],"priority":"high","status":"current","source_url":"https://www.rta.qld.gov.au/starting-a-tenancy/rental-bond","editorial_status":"published"},{"slug":"retail-leases-vic","title":"Comply with Retail Leases Act 2003 (VIC)","one_liner":"Vic retail leases (under $1M annual rent) attract statutory protections including disclosure + outgoings rules.","summary":"The Retail Leases Act 2003 (Vic) and Retail Leases Regulations 2023 govern leases of retail premises, which the Act defines as premises used wholly or predominantly for the sale or hire of retail goods or the provision of retail services, and which courts have held can include supplying goods or services to other businesses as end users. A landlord entering negotiations must give the prospective tenant the proposed lease and the Victorian Small Business Commission (VSBC) Retail Leases Information Brochure for Tenants (the updated edition is mandatory from 1 July 2026), then a disclosure statement at least 14 days before the lease is entered into. Tenants are not liable for outgoings that are not detailed in the lease or not covered by an annual estimate. The Act also covers five-year waiver certificates, key money, security deposits, essential safety measures and rent reviews, with VSBC dispute resolution before VCAT.","who_must_comply":"Landlords (and their agents) and tenants of Victorian retail premises. Excluded by ministerial determination are, among others, retail-service premises above the first three storeys of a building, leases of 15 years or more imposing substantial works or financial obligations, Melbourne Market Authority market land, certain community, charitable and farming leases, and tenants listed on an overseas stock exchange (and their subsidiaries).","what_triggers":"Negotiating, entering into, renewing or assigning a lease of retail premises in Victoria that is not excluded from the Act.","when_due":"Information brochure and proposed lease at the start of negotiations; disclosure statement no later than 14 days before the lease is entered into (otherwise the lease starts 14 days after it is given); on an option renewal, a Schedule 3 disclosure statement at least 21 days before the term ends, or within 14 days of agreeing a renewal; outgoings estimate before the lease and at least one month before each accounting period; audited outgoings statement within three months after each accounting period.","evidence_required":"Copy of the VSBC brochure and proposed lease given at negotiation; the disclosure statement in the prescribed Retail Leases Regulations 2023 form, with proof of delivery date; annual outgoings estimates; audited outgoings statements (or proof-of-payment statements where only GST, utilities, rates and insurance are recovered); audited advertising and promotion statements for shopping centres; any five-year waiver certificate.","max_penalty_description":"A landlord who fails to give the information brochure may be fined if the VSBC investigates and prosecutes. Without a disclosure statement the tenant is not liable to pay rent once it gives written notice (within 7 days before or 90 days after entering the lease), and a misleading, false or incomplete statement can lead to termination of the lease. Outgoings not estimated or not detailed in the lease are not payable","jurisdiction_code":"VIC","regulator_slugs":["vsbc"],"act_slugs":["retail-leases-act-2003-vic"],"reporting_frequency":"event_driven","topics":["tenancy","retail-leases","vic"],"priority":"high","status":"current","source_url":"https://www.vsbc.vic.gov.au/your-rights-and-responsibilities/retail-tenants-and-landlords/","editorial_status":"published"},{"slug":"retail-leases-nsw","title":"Comply with Retail Leases Act 1994 (NSW)","one_liner":"NSW retail leases — disclosure, 5-year minimum term, outgoings transparency.","summary":"The Retail Leases Act 1994 (NSW) sets base requirements that no retail lease can override. A lessor must give the lessee a signed Lessor's Disclosure Statement (Part A) at least seven days before a new or renewed lease begins, and the lessee returns its own statement (Part B) within seven days. The lessor pays the cost of preparing the lease, must not take key money, must lodge any cash bond with NSW Fair Trading within 20 business days, and must give outgoings estimates in advance and an audited outgoings statement after each accounting period; outgoings not disclosed might not have to be paid. Leases over three years should be registered with NSW Land Registry Services. Disputes go first to the NSW Small Business Commission's mediation service, then to the Tribunal or a court.","who_must_comply":"Lessors (landlords and their agents) and lessees of NSW retail premises under 1,000 square metres used for a retail business listed in Schedule 1 of the Act, or any premises in a shopping centre, where the lease term is between six months and 25 years.","what_triggers":"Entering into, renewing, extending or assigning a retail lease of covered premises in New South Wales.","when_due":"Lessor's Disclosure Statement at least 7 days before the lease starts or is renewed; Lessee's Disclosure Statement within 7 days after receiving it; cash bond lodged within 20 business days of receipt; outgoings estimate before each accounting period and audited outgoings statement after it; Assignor's Disclosure Statement when seeking consent to assign.","evidence_required":"Signed Parts A and B of the Retail Lease Disclosure Statement; executed lease and registration where the term exceeds three years; NSW Fair Trading bond lodgement record; outgoings estimates, audited outgoings statements and sinking fund statements; marketing plans and audited advertising statements for shopping centre tenancies; written agreement on the lessor's maximum fit-out costs.","max_penalty_description":"Consequences confirmed on the NSW Small Business Commission's Retail Tenancy Guide: outgoings not disclosed might not be recoverable from the lessee, key money is prohibited, and disputes can end in Tribunal or court orders. Offence penalty amounts under the Act were not verified for this entry; check the Act on legislation.nsw.gov.au","jurisdiction_code":"NSW","regulator_slugs":["nsw-fair-trading"],"act_slugs":["retail-leases-act-1994-nsw"],"reporting_frequency":"event_driven","topics":["tenancy","retail-leases","nsw"],"priority":"high","status":"current","source_url":"https://www.smallbusiness.nsw.gov.au/about-retail-leases/retail-tenancy-guide","editorial_status":"published"},{"slug":"subclass-482-sponsor-obligations","title":"Comply with Standard Business Sponsor obligations (482 + 494)","one_liner":"Business sponsors of 482 / 494 visas must meet equivalent terms and conditions, record-keeping and notification obligations.","summary":"Migration Regulations + Migration Act 1958 set Standard Business Sponsor obligations: equivalent terms and conditions, record-keeping (5 years), notification of prescribed changes and events, and no charging of sponsorship-related fees to the nominee. The Skilling Australians Fund nomination charge is paid at nomination.","who_must_comply":"Sponsors of 482 (Skills in Demand) + 494 (Skilled Employer Sponsored Regional) visas.","what_triggers":"Sponsoring a worker under subclass 482 or 494.","when_due":"Continuous through sponsorship period.","evidence_required":"Payroll records showing equivalent terms; records kept under the Migration Regulations; notifications of prescribed changes; evidence the nomination charge was paid.","max_penalty_description":"Civil penalty up to 240 penalty units ($87,360) for an individual sponsor or 1,200 penalty units ($436,800) for a body corporate per failure (s 140Q); infringement notices; cancellation or bar from sponsoring (s 140M).","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["home-affairs"],"act_slugs":["migration-act-1958"],"reporting_frequency":"ongoing","topics":["migration","sponsor"],"priority":"critical","status":"current","source_url":"https://immi.homeaffairs.gov.au/visas/employing-and-sponsoring-someone/sponsoring-workers/learn-about-sponsoring","editorial_status":"published"},{"slug":"saf-skilling-australians-fund","title":"Pay Skilling Australians Fund (SAF) levy","one_liner":"Sponsors of 482 visa applicants pay SAF levy at nomination time.","summary":"The Skilling Australians Fund (SAF) levy is the nomination training contribution charge imposed by the Migration (Skilling Australians Fund) Charges Act 2018 and payable under section 140ZM of the Migration Act 1958 when an employer nominates a position for a sponsored skilled worker. The amount is set by the Migration (Skilling Australians Fund) Charges Regulations 2018 and depends on the employer's annual turnover (under or over $10 million) and the visa. For Subclass 482 (Skills in Demand) and older 457/482 nominations, a base amount of $1,200 (turnover under $10 million) or $1,800 applies for each year of the proposed stay of 1 to 4 years. Permanent Subclass 186 and 187 nominations, and Subclass 494 regional nominations for a visa applicant, attract $3,000 or $5,000 (a formula applies when nominating an existing 494 holder). The charge is nil for Labour Agreement nominations of a minister of religion or religious assistant. It applies whether the nomination is made in or outside Australia.","who_must_comply":"Employers nominating a position for a Subclass 482 Skills in Demand, Subclass 494 Skilled Employer Sponsored Regional (Provisional), or Subclass 186 or 187 visa, whether the employer is in Australia or overseas.","what_triggers":"Making a nomination of a proposed occupation for a sponsored worker under section 140GB of the Migration Act or regulation 5.19 of the Migration Regulations.","when_due":"On the nomination day, when the nomination (or the application for approval of a nomination) is made. Annual turnover is measured for the most recent income year ending before that day.","evidence_required":"Annual turnover figures for the most recent income year before the nomination day (total ordinary income for a business operating in Australia); calculation of the charge by visa subclass and years of proposed stay; payment receipt for each nomination; Labour Agreement documents where a nil charge is claimed.","max_penalty_description":"The SAF levy is a statutory charge rather than a penalty: the amount payable is fixed by the Charges Regulations (up to $1,800 per year of proposed stay for a 482 nomination, or $5,000 for a 494, 186 or 187 nomination by a business with turnover of $10 million or more), within the indexed charge limit in s 9 of the Charges Act","jurisdiction_code":"CWLTH","regulator_slugs":["home-affairs"],"act_slugs":["migration-act-1958"],"reporting_frequency":"event_driven","topics":["migration","saf"],"priority":"high","status":"current","source_url":"https://www.legislation.gov.au/F2018L01092/latest/text","editorial_status":"published"},{"slug":"aged-care-key-personnel-obligations","title":"Responsible person duties under the Aged Care Act 2024","one_liner":"Responsible persons of aged care providers must exercise due diligence and face personal civil penalties.","summary":"Responsible persons of a registered provider (people responsible for executive decisions and others in s 12) must exercise due diligence to ensure the provider complies with its s 179 duty not to cause adverse effects to the health and safety of older people (s 180). Due diligence includes keeping up to date with the Act, understanding the services delivered, and ensuring appropriate resources, incident processes and compliance processes. Responsible persons must also comply with the Aged Care Code of Conduct (s 174), and providers must consider and notify suitability matters (ss 169–172).","who_must_comply":"Responsible persons of registered aged care providers (board, executives and others in s 12).","what_triggers":"Being a responsible person of a registered provider.","when_due":"Continuous.","evidence_required":"Suitability attestations; banning order register checks at appointment; documented oversight and due diligence records.","max_penalty_description":"Serious failure in due diligence: up to 150 penalty units ($54,600); serious failure resulting in death, serious injury or illness: up to 500 penalty units ($182,000) (s 180); Code of Conduct breach: 250 penalty units ($91,000) (s 174); banning orders.","jurisdiction_code":"CWLTH","regulator_slugs":["aged-care-quality"],"act_slugs":["aged-care-act-2024"],"applies_to_industries":["aged-care"],"reporting_frequency":"ongoing","topics":["aged-care","key-personnel"],"priority":"critical","status":"current","source_url":"https://agedcarequality.gov.au/providers","editorial_status":"published"},{"slug":"aged-care-funding-an-acc","title":"AN-ACC funding classification compliance (residential)","one_liner":"Residential aged care funding driven by AN-ACC classification of each resident.","summary":"Australian National Aged Care Classification (AN-ACC) determines residential aged care funding from 1 October 2022. Independent assessors classify residents into 13 categories. Provider obligations: facilitate assessments, comply with care minutes targets, accurately report.","who_must_comply":"Registered residential aged care providers.","what_triggers":"Receiving AN-ACC funding.","when_due":"Continuous; periodic reclassification.","evidence_required":"Assessment records; care minutes tracking; monthly reporting.","max_penalty_description":"Funding adjustments + ACQSC compliance action; recovery of overpayments","jurisdiction_code":"CWLTH","regulator_slugs":["aged-care-quality"],"act_slugs":["aged-care-act-2024"],"applies_to_industries":["aged-care"],"reporting_frequency":"ongoing","topics":["aged-care","funding","an-acc"],"priority":"critical","status":"current","source_url":"https://www.health.gov.au/our-work/an-acc","editorial_status":"published"},{"slug":"ndis-pricing-arrangements","title":"Comply with NDIS Pricing Arrangements + Price Limits","one_liner":"NDIS providers must claim within NDIA-published price limits + arrangements.","summary":"From 24 September 2026, NDIS price limits are set by a Ministerial pricing determination under the NDIS Act as amended by the Securing the NDIS for Future Generations Act 2026, published as the 2026-27 NDIS Pricing Schedule. Providers claiming for NDIA-managed or plan-managed supports must not claim above the price limits and must use the correct support items. Differentiated pricing has been recommended from 1 January 2027. The schedule will be updated for the SCHADS Award changes taking effect 1 December 2026.","who_must_comply":"All NDIS providers (registered + unregistered).","what_triggers":"Delivering NDIS-funded supports.","when_due":"Per-claim; annual update review.","evidence_required":"Service agreement; correct item codes; price compliance; claim records.","max_penalty_description":"Recovery + civil penalties for overcharging; provider banning","jurisdiction_code":"CWLTH","regulator_slugs":["ndis-commission"],"act_slugs":["national-disability-insurance-scheme-act-2013"],"applies_to_industries":["ndis-providers"],"reporting_frequency":"ongoing","topics":["ndis","pricing"],"priority":"critical","status":"current","source_url":"https://www.health.gov.au/news/new-price-limits-set-for-ndis-supports","editorial_status":"published"},{"slug":"ndis-behaviour-support-plan","title":"Develop + authorise Behaviour Support Plans for restrictive practices","one_liner":"Use of restrictive practices in NDIS supports requires a comprehensive Behaviour Support Plan.","summary":"NDIS (Restrictive Practices and Behaviour Support) Rules 2018 require any use of restrictive practices to be authorised under a state-specific authorisation framework + a written Behaviour Support Plan developed by a registered NDIS behaviour support practitioner.","who_must_comply":"Registered NDIS providers using restrictive practices.","what_triggers":"Use of restrictive practices on NDIS participants.","when_due":"BSP before practice; monthly reporting of use.","evidence_required":"Authorisation; BSP; consent; monthly use reports.","max_penalty_description":"Civil penalties + provider registration consequences + state authorisation withdrawal","jurisdiction_code":"CWLTH","regulator_slugs":["ndis-commission"],"act_slugs":["national-disability-insurance-scheme-act-2013"],"applies_to_industries":["ndis-providers"],"reporting_frequency":"monthly","topics":["ndis","restrictive-practices"],"priority":"critical","status":"current","source_url":"https://www.ndiscommission.gov.au/provider-registration","editorial_status":"published"},{"slug":"apes-110-code-of-ethics","title":"APES 110 Code of Ethics for accountants","one_liner":"APES 110 binds CA ANZ, CPA Australia and IPA members (and auditors) to five ethical principles via a threats-and-safeguards framework — who it covers and the penalties.","summary":"APES 110 (issued by the Accounting Professional & Ethical Standards Board (APESB), 2020) sets fundamental principles: integrity, objectivity, professional competence + due care, confidentiality, professional behaviour. Applies threats + safeguards framework; specific sections for audit + assurance independence.","who_must_comply":"Members of CA ANZ, CPA Australia, IPA + auditors generally.","what_triggers":"Membership of professional accounting body.","when_due":"Continuous.","evidence_required":"Engagement letters with independence + scope; threats register; CPD record.","max_penalty_description":"Professional body disciplinary action; ASIC referral; civil liability","jurisdiction_code":"CWLTH","regulator_slugs":["asic","tpb"],"act_slugs":[],"applies_to_industries":["accountants"],"reporting_frequency":"ongoing","topics":["professional-ethics","accountants"],"priority":"high","status":"current","source_url":"https://apesb.org.au/standards-guidance/apes-110-code-of-ethics/","editorial_status":"published"},{"slug":"asa-auditing-standards","title":"Comply with Australian Auditing Standards (ASA)","one_liner":"Auditors must conduct audits per ASA — Aus equivalent of ISA, with Aus additions.","summary":"Section 307A of the Corporations Act 2001 requires an individual auditor or audit company that audits or reviews an annual or half-year financial report to conduct the audit or review in accordance with the auditing standards; where an audit firm or audit company is engaged, the lead auditor must ensure this. The auditing standards are made by the Auditing and Assurance Standards Board (AUASB) as legislative instruments under s 336, and have been legally enforceable since July 2006. The Australian Auditing Standards (ASAs) set the auditor's responsibilities for audits of financial reports and other historical financial information; separate AUASB standards cover review engagements, other assurance engagements, related services and, now, sustainability assurance (s 307AB for Corporations Act sustainability reports). ASIC administers audit quality and auditor independence and runs audit inspection and surveillance programs.","who_must_comply":"Individual auditors, audit firms (through the lead auditor) and authorised audit companies conducting an audit or review of a financial report under Part 2M.3 of the Corporations Act. The duty in s 307A(1) sits on the individual auditor or audit company conducting the audit; where an audit firm or audit company conducts it, s 307A(2) also makes the lead auditor responsible.","what_triggers":"Accepting and conducting an audit or review of an annual or half-year financial report required by the Corporations Act.","when_due":"Throughout every audit or review engagement, applying the auditing standards in force for the reporting period (a standard applies to periods ending after it commences, or from a later date it specifies).","evidence_required":"Audit file documenting planning, risk assessment, evidence and conclusions under the ASAs; engagement letter; auditor's independence declaration and independence assessment; quality management documentation; lead auditor review and sign-off; auditor's report in the form the standards require.","max_penalty_description":"Contravening s 307A(1) or (2) is an offence: the fault-based offence carries up to 2 years imprisonment (s 307A(3)) and the strict liability offence 50 penalty units, $18,200 (s 307A(4)) (Corporations Act Schedule 3). ASIC can also take enforcement action where its audit oversight identifies significant non-compliance","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_industries":["accountants"],"reporting_frequency":"ongoing","topics":["auditor","asa"],"priority":"high","status":"current","source_url":"https://www.auasb.gov.au/standards-guidance/auasb-standards/","editorial_status":"published"},{"slug":"cosmetic-surgery-reforms-2025","title":"Cosmetic surgery: area of practice endorsement and 'surgeon' title protection","one_liner":"Since 1 July 2023 — endorsed cosmetic surgery registration with stricter advertising + training.","summary":"The Medical Board's endorsement for the approved area of cosmetic surgery is available from 1 July 2023 to practitioners with a Board-approved (AMC-accredited) qualification. Separately, the National Law restricts the title 'surgeon' (including 'cosmetic surgeon') to practitioners with specialist registration in surgery, ophthalmology, or obstetrics and gynaecology. The Board's guidelines require two pre-operative consultations and a 7-day cooling-off period after informed consent before cosmetic surgery; for non-surgical cosmetic procedures a 7-day cooling-off period applies to patients under 18.","who_must_comply":"Medical practitioners performing cosmetic surgery.","what_triggers":"Practising as a cosmetic surgeon.","when_due":"Endorsement standard and Board guidelines in effect from 1 July 2023; 'surgeon' title restriction legislated 13 September 2023; ongoing.","evidence_required":"AHPRA endorsement; training evidence; advertising compliance.","max_penalty_description":"Loss of endorsement; AHPRA disciplinary action; criminal for false holding out","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["ahpra"],"act_slugs":["health-practitioner-regulation-national-law-act-2009"],"applies_to_industries":["health-practitioners"],"reporting_frequency":"ongoing","topics":["health-practitioners","cosmetic-surgery"],"priority":"critical","status":"current","effective_date":"2023-07-01","source_url":"https://www.medicalboard.gov.au/Registration-Standards/Reg-Std-Endorsement-of-registration-cosmetic-surgery.aspx","editorial_status":"published"},{"slug":"telehealth-mbs","title":"Comply with MBS telehealth item rules + continuous-care rules","one_liner":"MBS telehealth requires existing-patient relationship (12-month rule) for most consultations.","summary":"Medicare Benefits Schedule telehealth items require an established clinician–patient relationship (typically a face-to-face consultation in the prior 12 months). Limited exceptions for some specialties + populations. Non-compliant claims attract recovery.","who_must_comply":"GPs + specialists claiming MBS telehealth items.","what_triggers":"Providing a telehealth consultation.","when_due":"Per consultation; recordkeeping.","evidence_required":"Patient records demonstrating prior face-to-face contact; consultation notes.","max_penalty_description":"Recovery of incorrect claims; Practitioner Review Program referral","jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":["health-insurance-act-1973"],"applies_to_industries":["health-practitioners"],"reporting_frequency":"ongoing","topics":["health-practitioners","telehealth","mbs"],"priority":"high","status":"current","source_url":"https://www.mbsonline.gov.au","editorial_status":"published"},{"slug":"ecec-child-protection-mandatory-reporting","title":"Mandatory reporting of child safety concerns (ECEC)","one_liner":"ECEC educators are state-mandated reporters of suspected child abuse/neglect.","summary":"Each state has mandatory reporting laws requiring early childhood educators to report suspected child abuse + neglect to the relevant statutory authority (DCJ NSW, DFFH Vic, Child Safety Qld, etc.). National Quality Framework also requires reporting of any incident harming a child to the relevant state regulator.","who_must_comply":"Educators + nominated supervisors + approved providers in approved ECEC services.","what_triggers":"Suspicion of child abuse/neglect; incident at the service.","when_due":"Immediately on forming reasonable belief.","evidence_required":"Notification records; child protection training.","max_penalty_description":"Criminal penalties for failure to report; state-specific (often imprisonment)","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":["education-and-care-services-national-law-act-2010"],"reporting_frequency":"event_driven","topics":["childcare","child-protection","mandatory-reporting"],"priority":"critical","status":"current","source_url":"https://aifs.gov.au/resources/policy-and-practice-papers/mandatory-reporting-child-abuse-and-neglect","editorial_status":"published"},{"slug":"ccs-child-care-subsidy-compliance","title":"Child Care Subsidy provider compliance","one_liner":"CCS approved providers must comply with funding rules + record-keeping + minimum attendance.","summary":"Family Assistance Legislation Amendment (Cheaper Child Care) Act 2022 + ongoing CCS rules require approved providers to record attendance accurately, charge legitimate fees, report fraud / non-compliance. CCS fraud + manipulation is criminal. Since the Early Childhood Education and Care (Strengthening Regulation of Early Education) Act 2025, the Department can take a provider's quality, safety and compliance history into account when approving or continuing CCS approval, and can impose conditions, suspend or cancel approval.","who_must_comply":"CCS-approved ECEC providers.","what_triggers":"Being CCS-approved.","when_due":"Per session; ongoing.","evidence_required":"Attendance records; fee schedules; CCS reports; audit cooperation.","max_penalty_description":"Recovery of subsidy; criminal prosecution for CCS fraud (years prison); loss of approval","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":["a-new-tax-system-family-assistance-administration-act-1999"],"reporting_frequency":"ongoing","topics":["childcare","ccs","funding"],"priority":"critical","status":"current","source_url":"https://www.education.gov.au/early-childhood/child-care-subsidy","editorial_status":"published"},{"slug":"epbc-act-controlled-actions","title":"EPBC Act — assess + approve controlled actions affecting MNES","one_liner":"Any action likely to significantly impact Matters of National Environmental Significance needs federal approval.","summary":"Environment Protection and Biodiversity Conservation Act 1999 (Cwlth) requires referral + assessment of 'controlled actions' that may significantly impact MNES (World Heritage, RAMSAR wetlands, threatened species, migratory species, Commonwealth marine areas, water resources for coal/CSG, nuclear actions). Approval conditions binding. Reformed by the Environment Protection Reform Act 2025: the National Environmental Protection Agency (from 1 July 2026) regulates compliance and enforcement, with remaining reforms commencing by 1 December 2026.","who_must_comply":"Proponents of major actions (mining, infrastructure, agriculture expansion).","what_triggers":"Action likely to significantly impact MNES.","when_due":"Before commencement; ongoing approval condition compliance.","evidence_required":"Referral, assessment report, approval decision, condition compliance reports.","max_penalty_description":"Civil penalty for a body corporate contravening Part 3 (matters of national environmental significance) is the greatest of 50,000 penalty units ($18.2 million for contraventions on or after 1 July 2026), 3 times the benefit derived and detriment avoided, or 10% of annual turnover capped at 2.5 million penalty units ($910 million) (EPBC Act s 481A). Individuals: the greater of 5,000 penalty units ($1.82 million) or 3 times the benefit. Criminal offences also apply.","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["national-epa"],"act_slugs":["environment-protection-and-biodiversity-conservation-act-1999"],"applies_to_industries":["mining","construction","agriculture"],"reporting_frequency":"event_driven","topics":["environment","epbc","biodiversity"],"priority":"critical","status":"current","source_url":"https://www.dcceew.gov.au/environment/epbc","editorial_status":"published"},{"slug":"contaminated-land-state","title":"Notify + remediate contaminated land (state)","one_liner":"State EPA regimes require notification + remediation of contaminated land.","summary":"Each state has a contaminated land regime — NSW Contaminated Land Management Act 1997, Vic Environment Protection Act 2017 (general environmental duty + notification), Qld Environmental Protection Act 1994. Notification of significant contamination; remediation per state-issued Cleanup Notice / Remediation Order.","who_must_comply":"Owners + occupiers + polluters of contaminated land.","what_triggers":"Awareness of significant contamination.","when_due":"Notification per state-specific timeframe.","evidence_required":"Notification record; site investigation; remediation plan; clearance certificate.","max_penalty_description":"Significant civil + criminal penalties; cleanup costs + interest","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["epa-nsw","epa-vic","epa-qld","epa-wa","epa-sa","epa-tas"],"act_slugs":[],"reporting_frequency":"event_driven","topics":["environment","contamination","state"],"priority":"critical","status":"current","source_url":"https://www.epa.nsw.gov.au/your-environment/contaminated-land","editorial_status":"published"},{"slug":"credit-comparison-rate-display","title":"Display comparison rate on credit product advertising","one_liner":"Annual percentage + comparison rate must accompany credit product ads under NCCP Regulations.","summary":"NCCP Regulations require credit providers + brokers to display the comparison rate (calculated using prescribed formula) alongside any advertised credit product. The rate gives consumers a like-for-like comparison including fees.","who_must_comply":"Credit providers + brokers advertising credit products.","what_triggers":"Advertising a credit product.","when_due":"Continuous.","evidence_required":"Advertising approvals; comparison rate calculations; archived ads.","max_penalty_description":"Civil penalties under NCCP + misleading conduct under ACL","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["national-consumer-credit-protection-act-2009"],"applies_to_industries":["credit-licensees"],"reporting_frequency":"ongoing","topics":["credit","advertising"],"priority":"high","status":"current","source_url":"https://asic.gov.au/regulatory-resources/credit/","editorial_status":"published"},{"slug":"credit-limit-increase-consumer-consent","title":"Ban on credit limit increase invitations (credit cards)","one_liner":"Credit card providers must not offer, invite or encourage a consumer to increase their credit limit. Consumers must ask for an increase themselves.","summary":"Section 133BE of the National Consumer Credit Protection Act 2009 prohibits a licensee who is the credit provider under a credit card contract from making a credit limit increase invitation: any communication that offers an increase, invites the consumer to apply for one, or is given to encourage the consumer to consider applying. Consumer consent is not an exception. Related rules require credit card contracts to let consumers reduce their limit or cancel online (ss 133BF–133BFA), and limits must be assessed against the consumer's ability to repay within 3 years.","who_must_comply":"Credit card issuers.","what_triggers":"Making credit limit increase offers.","when_due":"Continuous.","evidence_required":"Consent records + audit trails.","max_penalty_cents":1820000000,"max_penalty_description":"Civil penalty of 5,000 penalty units ($1.82M) for an individual; for a body corporate, the NCCP Act maximum (greatest of 50,000 penalty units ($18.2M), 3× the benefit, or 10% of annual turnover). Also an offence (100 penalty units; 20 penalty units strict liability).","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["national-consumer-credit-protection-act-2009"],"applies_to_industries":["banking-adi","credit-licensees"],"reporting_frequency":"ongoing","topics":["credit","consent"],"priority":"high","status":"current","source_url":"https://asic.gov.au/regulatory-resources/credit/","editorial_status":"published"},{"slug":"lobbying-code-federal","title":"Register on the Federal Lobbyists Register","one_liner":"Third-party lobbyists contacting Commonwealth officials must register + observe the Lobbying Code.","summary":"The Lobbying Code of Conduct, overseen by the Attorney-General's Department, requires third-party lobbyists to register themselves and each client on the public Australian Government Register of Lobbyists before contacting Australian Government representatives (ministers and ministerial staff, agency heads, APS employees, agency contractors and ADF members) to influence federal decision-making. Representatives must not engage with unregistered lobbyists and must report suspected breaches. Each lobbyist must make a statutory declaration about eligibility (no prison sentence of 30 months or more, no dishonesty conviction in the last 10 years, no political party executive role). At first contact the lobbyist must disclose who it represents, and must follow five principles of engagement, including keeping lobbying separate from party-political activity. Former ministers and assistant ministers (18 months) and former ministerial advisers, agency heads, SES officers and ADF officers of colonel rank or above (12 months) face bans on lobbying on matters they dealt with. The Code applies to lobbyists and clients based overseas, alongside any Foreign Influence Transparency Scheme duty.","who_must_comply":"Third-party lobbyists (individuals and organisations, in Australia or overseas, including contractors) who lobby Australian Government representatives on behalf of clients. Not covered: in-house lobbyists, non-profits and member-based associations such as peak bodies, professionals already registered under a Commonwealth scheme (such as tax agents and customs brokers), and lawyers, doctors or accountants making occasional representations incidental to their services.","what_triggers":"Intending to communicate with an Australian Government representative, on behalf of a third-party client, to influence federal government decision-making.","when_due":"Registration of the organisation, each lobbyist and each client must be published on the Register before first contact (applications generally take 5 working days); changes such as a new or ceased client updated within 10 business days; details reviewed twice a year, on 1 February and 1 July, with 10 business days to update.","evidence_required":"Published Register entry for the organisation, lobbyists and clients; witnessed statutory declaration for each lobbyist; records of first-contact disclosures (client, registration, any prohibition-period status); change log showing 10-business-day updates and the 1 February and 1 July reviews; Foreign Influence Transparency Scheme registration where lobbying for a foreign principal.","max_penalty_description":"The Code is administrative: a lobbyist who breaches it may be removed from the Register, and a serious breach can bar registration or re-registration for up to 3 months; the Attorney-General can direct that a lobbyist be refused registration or removed on integrity grounds (Code ss 13(4), 14(3)). Separately, failing to register under the Foreign Influence Transparency Scheme Act 2018 when required may attract criminal penalties","jurisdiction_code":"CWLTH","regulator_slugs":["ic-attorney-general"],"act_slugs":[],"reporting_frequency":"ongoing","topics":["lobbying","transparency"],"priority":"medium","status":"current","source_url":"https://www.ag.gov.au/integrity/australian-government-register-lobbyists/information-lobbyists","editorial_status":"published"},{"slug":"freedom-of-information","title":"Respond to FOI requests within 30 days (Cwlth agencies + ministers)","one_liner":"FOI Act 1982 — Commonwealth agencies + ministers must respond to access requests within 30 days.","summary":"The Freedom of Information Act 1982 gives every person, whether or not an Australian citizen or in Australia, a right to access documents held by Australian Government agencies and ministers unless an exemption applies, and to seek amendment or annotation of their personal information. An agency or minister must take all reasonable steps to notify the applicant of a decision within 30 days of receiving the request (s 15(5)(b)); that period can be extended for consultation, by up to 30 days with the applicant's written agreement (s 15AA), or by the Information Commissioner for complex or voluminous requests (s 15AB). If no decision is made in time, the request is deemed refused (s 15AC). Decisions are reviewable by internal review, Information Commissioner (IC) review at the OAIC and then the Administrative Review Tribunal. Agencies also run an Information Publication Scheme and report FOI statistics to the OAIC.","who_must_comply":"Australian Government agencies (other than those exempt under the Act) and ministers holding official documents. Businesses are affected as third parties: the Act provides for consultation on business documents (s 27), and a business can seek review of a decision to release a document containing its business information.","what_triggers":"Receiving a request for access to a document, or an application to amend or annotate personal information, that meets the formal requirements of the FOI Act.","when_due":"Decision notified within 30 days of receipt, plus any lawful extension; internal review decided within 30 days of the application (s 54B); applicants seek internal review within 30 days of notification and IC review of an access refusal within 60 days (s 54S).","evidence_required":"FOI request register; acknowledgment and decision letters with statement of reasons; third-party consultation records; written agreement or Information Commissioner instrument for any extension; charges decisions; internal review decisions; FOI statistics returns to the OAIC; Information Publication Scheme entries and disclosure log.","max_penalty_description":"The FOI Act's consequence for a late or wrong access decision is review, not a monetary penalty. A late decision is deemed a refusal that the applicant can take straight to IC review, and decisions can be varied or set aside on internal review, by the Information Commissioner or by the Administrative Review Tribunal","jurisdiction_code":"CWLTH","regulator_slugs":["oaic"],"act_slugs":["freedom-of-information-act-1982"],"reporting_frequency":"event_driven","topics":["foi","transparency"],"priority":"high","status":"current","source_url":"https://www.oaic.gov.au/freedom-of-information/your-freedom-of-information-rights","editorial_status":"published"},{"slug":"open-banking-cdr-banking","title":"Comply with CDR Banking (Open Banking) — major + non-major ADIs","one_liner":"Banking data holders must share consumer data with accredited recipients on consumer consent.","summary":"Consumer Data Right (Banking) commenced for major banks July 2020, non-major banks July 2021. Data holders must share product + consumer data via accredited APIs. Accredited data recipients face Privacy Safeguards regime.","who_must_comply":"Banking data holders (ADIs); accredited data recipients.","what_triggers":"Being an ADI; becoming an ADR.","when_due":"Continuous; incident notification within 30 days.","evidence_required":"CDR Register listing; consumer authorisation records; incident register.","max_penalty_description":"Civil penalties up to $10M / 3× benefit / 10% turnover (CCA s56EV); ACCC + OAIC joint enforcement","jurisdiction_code":"CWLTH","regulator_slugs":["accc","oaic"],"act_slugs":["competition-and-consumer-act-2010"],"applies_to_industries":["banking-adi","fintech"],"reporting_frequency":"ongoing","topics":["cdr","open-banking"],"priority":"high","status":"current","source_url":"https://www.cdr.gov.au/how-it-works","editorial_status":"published"},{"slug":"yfys-performance-test","title":"Annual YFYS performance test (MySuper + Choice)","one_liner":"APRA annual performance test for MySuper products + (from 2024) Trustee Directed Products.","summary":"Your Future, Your Super (YFYS) reforms introduced an annual performance test for MySuper products from 2021; extended to Trustee Directed Products from 2022. Funds failing must notify members + cannot accept new members from second consecutive failure.","who_must_comply":"APRA-regulated super trustees with MySuper or TDP products.","what_triggers":"Offering MySuper or TDP product.","when_due":"Annual performance test (typically August).","evidence_required":"APRA test result; member notification; product closure decisions where applicable.","max_penalty_description":"Mandatory member notification; product closure to new members; APRA enforcement","jurisdiction_code":"CWLTH","regulator_slugs":["apra"],"act_slugs":["superannuation-industry-supervision-act-1993"],"applies_to_industries":["superannuation-trustees"],"reporting_frequency":"annual","topics":["super","performance-test","yfys"],"priority":"critical","status":"current","source_url":"https://www.apra.gov.au/superannuation","editorial_status":"published"},{"slug":"pexa-mandatory-electronic-conveyancing","title":"Conduct conveyancing via PEXA (e-conveyancing) where mandated","one_liner":"Most state property transactions must be lodged electronically via PEXA or sympli.","summary":"State e-conveyancing mandates: NSW + Vic mandate e-lodgement for most property transactions; Qld, WA, SA largely mandate. PEXA + Sympli are the two ELNOs. Identity verification + subscriber agreement obligations.","who_must_comply":"Conveyancers + property solicitors lodging dealings in covered states.","what_triggers":"Lodging a covered property dealing.","when_due":"Per transaction.","evidence_required":"PEXA / Sympli subscriber agreement; identity verification records; ARNECC compliance.","max_penalty_description":"Transaction failure + state titles office sanctions","jurisdiction_code":"CWLTH","regulator_slugs":["nsw-fair-trading","cav"],"act_slugs":[],"applies_to_industries":["conveyancers","lawyers-and-solicitors"],"reporting_frequency":"event_driven","topics":["property","pexa","conveyancing"],"priority":"critical","status":"current","source_url":"https://www.arnecc.gov.au","editorial_status":"published"},{"slug":"merger-notification-cca","title":"Notify ACCC of acquisitions meeting mandatory merger thresholds","one_liner":"From 1 January 2026, mandatory merger notification regime kicks in.","summary":"Treasury Laws Amendment (Mergers and Acquisitions Reform) Act 2024 reforms merger control. From 1 January 2026, mandatory pre-notification + ACCC approval required for acquisitions meeting prescribed monetary + concentration thresholds. Failure to notify is itself a contravention. Since 16 September 2026, amendments changed how non-notified acquisitions are voided and how the control exemption applies; check current ACCC guidance.","who_must_comply":"Acquirers of businesses or shares meeting threshold.","what_triggers":"An acquisition of shares or assets that meets an ACCC notification threshold, for example combined Australian revenue of at least $200M and either target Australian revenue of at least $50M or global transaction value of at least $250M; or acquirer group Australian revenue of at least $500M and target Australian revenue of at least $10M; plus 3-year cumulative (creeping) thresholds, and asset and voting-power thresholds from 1 April 2026.","when_due":"Before acquisition; ACCC clearance required.","evidence_required":"Notification + analysis + market evidence; ACCC clearance.","max_penalty_description":"Civil penalties under the CCA: for a body corporate the greater of $100 million, 3 times the benefit obtained, or 30% of adjusted turnover during the breach period; acquisition unwinding","jurisdiction_code":"CWLTH","regulator_slugs":["accc"],"act_slugs":["competition-and-consumer-act-2010"],"reporting_frequency":"event_driven","topics":["competition","merger"],"priority":"critical","status":"current","effective_date":"2026-01-01","source_url":"https://www.accc.gov.au/business/mergers-and-acquisitions/thresholds-for-notifying-acquisitions","editorial_status":"published"},{"slug":"online-safety-industry-codes","title":"Comply with online safety industry codes (Phase 1 + 2)","one_liner":"Eight industry sections covered by binding codes under the Online Safety Act 2021.","summary":"The Online Safety Codes and Standards, registered or determined under the industry codes and standards provisions (ss 140-150) of the Online Safety Act 2021 and enforced by the eSafety Commissioner, were developed in two phases. The Unlawful Material Codes and Standards (six codes and two standards) deal with class 1A and 1B material such as child sexual exploitation and pro-terror material. The Age-Restricted Material Codes (nine codes) deal with class 1C and class 2 material such as online pornography that is inappropriate for children: three codes took effect on 27 December 2025 and six on 9 March 2026. Providers must apply the code or standard for each online industry section they participate in, which can mean several for one business, and report on compliance measures as the instrument requires. eSafety keeps a public register of codes and standards and publishes regulatory guidance, updated in September 2026 after a Federal Court judgment.","who_must_comply":"Participants in each online industry section: social media services, app distribution services, hosting services, internet carriage services, equipment providers and search engine services (Unlawful Material Codes); relevant electronic services and designated internet services (Unlawful Material Standards); and, for age-restricted material, hosting, carriage, search, app distribution, equipment, social media (core and messaging features), relevant electronic and designated internet services.","what_triggers":"Providing an online service or equipment in an industry section covered by a registered code or a determined standard.","when_due":"Continuously from each instrument's commencement (Age-Restricted Material Codes: 27 December 2025 for hosting, carriage and search; 9 March 2026 for the other six sections), with compliance reporting and communication with eSafety as each code or standard specifies.","evidence_required":"Assessment of which industry sections and which code or standard apply to each service; documented compliance measures for class 1A, 1B, 1C and class 2 material; compliance reports provided to eSafety; records of responses to eSafety directions and formal warnings.","max_penalty_cents":1092000000,"max_penalty_description":"Failing to comply with an eSafety direction to comply with a registered industry code (s 143(2)), or failing to comply with an industry standard (s 146(1)), carries a civil penalty of up to 30,000 penalty units, $10.92M, enforceable under Part 4 of the Regulatory Powers (Standard Provisions) Act 2014 (Online Safety Act 2021 s 162). eSafety can also issue formal warnings for code or standard breaches (ss 144, 147)","jurisdiction_code":"CWLTH","regulator_slugs":["ic-australia"],"act_slugs":["online-safety-act-2021"],"applies_to_industries":["tech-saas","telecommunications","media-publishing"],"reporting_frequency":"ongoing","topics":["online-safety","industry-codes"],"priority":"critical","status":"current","source_url":"https://www.esafety.gov.au/industry/codes","editorial_status":"published"},{"slug":"food-standards-3-1-1-food-safety-program","title":"Implement Food Safety Program where prescribed (Standard 3.2.1)","one_liner":"High-risk food businesses must implement a documented Food Safety Program audited by a recognised food safety auditor.","summary":"Standard 3.2.1 of the Food Standards Code requires certain high-risk food businesses (food service to vulnerable populations, raw oyster processing, etc.) to implement a written Food Safety Program audited by a recognised auditor. State implementation varies.","who_must_comply":"High-risk food businesses + service to vulnerable populations.","what_triggers":"Operating a covered category.","when_due":"Continuous; periodic audit.","evidence_required":"Food Safety Program document; auditor's report.","max_penalty_description":"State-based fines + business closure for serious breaches","jurisdiction_code":"CWLTH","regulator_slugs":["fsanz"],"act_slugs":["food-standards-australia-new-zealand-act-1991"],"applies_to_industries":["cafes-and-restaurants","aged-care","ndis-providers"],"reporting_frequency":"ongoing","topics":["food-safety","fsp"],"priority":"high","status":"current","source_url":"https://www.foodstandards.gov.au/food-standards-code","editorial_status":"published"},{"slug":"ip-patents-registration","title":"File patent applications with IP Australia","one_liner":"Patents protect inventions for up to 20 years (standard) or 8 years (innovation patents — being phased out).","summary":"A standard patent under the Patents Act 1990, granted by IP Australia, protects a device, substance, method or process that is new, inventive and useful and is suitable subject matter. It lasts up to 20 years (25 years for pharmaceutical substances) provided renewal fees are paid. A business can first file a provisional application, which gives no rights but fixes a filing date and allows 12 months to file the standard application; features not disclosed in the provisional get a later priority date. Examination must be requested within 5 years of filing, or the application lapses. Publicly disclosing an invention starts a 12-month grace period for filing, so confidentiality and non-disclosure agreements matter before filing. Innovation patents were phased out: the last filing day was 25 August 2021, and existing ones run until expiry. Falsely claiming patent rights is an offence.","who_must_comply":"Inventors, employers and assignees entitled to an invention who want exclusive rights in Australia, and any business that marks products or advertises them as patented or patent pending.","what_triggers":"Developing a new and inventive product or process worth protecting, a planned public disclosure or product launch, or marking goods as patented or the subject of a patent application.","when_due":"File before public disclosure where possible, and in any case within the 12-month grace period after disclosure; standard application within 12 months of a provisional application; examination requested within 5 years of filing (2 months after IP Australia's reminder); renewal fees paid to keep the patent in force up to its 20-year (or 25-year pharmaceutical) term.","evidence_required":"Invention records and dated disclosures; non-disclosure agreements with anyone involved before filing; prior-art search results; provisional and standard specifications and filing receipts; examination request and responses to examination reports; renewal fee payment records; assignment or employment terms showing entitlement.","max_penalty_description":"Falsely representing that a person is the patentee of an invention, or that an article sold is patented in Australia or the subject of a patent application, is an offence carrying 60 penalty units, $21,840 (Patents Act 1990 s 178). Patent rights lapse if examination is not requested in time or renewal fees are not paid","jurisdiction_code":"CWLTH","regulator_slugs":["ip-australia"],"act_slugs":["patents-act-1990"],"reporting_frequency":"one_off","topics":["ip","patents"],"priority":"medium","status":"current","source_url":"https://www.ipaustralia.gov.au/patents/what-are-patents","editorial_status":"published"},{"slug":"ip-designs-registration","title":"Register designs with IP Australia","one_liner":"Registered designs protect product visual appearance for up to 10 years.","summary":"A registered design under the Designs Act 2003 protects the overall visual appearance of a new and distinctive product. Registration is voluntary, administered by IP Australia, and works in two parts: the application is checked for formalities and registered, and the owner can then request examination so the design is certified. Only a certified design can be legally enforced against infringers. Registration lasts 5 years from the filing date of the application in which the design was first disclosed, and can be renewed once, to a maximum of 10 years (ss 46-47). Before applying, a business should search existing design rights and check whether its own design has already been published, because publication can defeat novelty. The Act also creates offences for falsely claiming that a design is registered.","who_must_comply":"Designers, manufacturers and businesses (or their assignees and employers entitled to the design) that want exclusive rights in a product's appearance in Australia, and any business that marks or advertises products as registered designs.","what_triggers":"Wanting to protect a new and distinctive product appearance, wanting to enforce design rights against a copier (certification required first), or marking products with words such as \"registered design\".","when_due":"Apply before the design is published or disclosed where possible; registration runs 5 years from filing and must be renewed before that term ends to reach the 10-year maximum; request examination and certification before starting infringement proceedings.","evidence_required":"Design application with representations of the product; search records showing prior designs considered; filing receipt and registration notice; renewal record; certificate of examination; evidence of ownership or entitlement (assignments, employment terms).","max_penalty_description":"Falsely representing that a design is registered, falsely claiming to be the registered owner, or selling products marked as registered when the design is not, is an offence carrying 60 penalty units, $21,840 (Designs Act 2003 s 132). An uncertified design cannot be enforced, and infringement is remedied by court orders","jurisdiction_code":"CWLTH","regulator_slugs":["ip-australia"],"act_slugs":["designs-act-2003"],"reporting_frequency":"one_off","topics":["ip","designs"],"priority":"medium","status":"current","source_url":"https://www.ipaustralia.gov.au/design-rights","editorial_status":"published"},{"slug":"cpr-commonwealth-procurement","title":"Comply with Commonwealth Procurement Rules (CPRs)","one_liner":"All federal procurement governed by CPRs — value-for-money + procurement-connected policies.","summary":"The Commonwealth Procurement Rules (CPRs) are issued by the Finance Minister under section 105B(1) of the Public Governance, Performance and Accountability Act 2013 and govern how Commonwealth entities buy goods and services. Their core test is value for money, and they require procurement to be ethical, efficient, effective and economical, transparent and accountable. The rules have two divisions: Division 1 applies to every procurement, and Division 2 adds rules (open tender by default, minimum time limits, written reports for limited tenders) for procurements at or above the relevant procurement threshold. The current version took effect on 17 November 2025 and prioritises Australian businesses and small and medium enterprises for some procurements. Suppliers are not bound directly, but a supplier's tender, contract terms and records must meet what the procuring entity is required to ask for.","who_must_comply":"Officials of non-corporate Commonwealth entities, and of the prescribed corporate Commonwealth entities listed in section 30 of the PGPA Rule 2014, when performing duties related to procurement. Businesses tendering for Commonwealth work meet the CPRs through the entity's approach to market and contract terms.","what_triggers":"A relevant entity procuring goods or services. Division 2 is additionally triggered when the expected value of a procurement is at or above the relevant procurement threshold, unless an Appendix A exemption applies.","when_due":"Contracts at or above the reporting threshold must be reported on AusTender within 42 days of entering into them ($10,000 for non-corporate Commonwealth entities; for prescribed corporate entities $400,000, or $7.5 million for construction services). Amendments and standing offers are also reported within 42 days. Open tenders must allow at least 25 days for submissions (10 days in limited circumstances).","evidence_required":"Current procurement plan on AusTender; approach-to-market and request documentation; evaluation and value-for-money records; a written report for each contract awarded by limited tender at or above the threshold; AusTender contract, amendment and standing offer notices; written notices and debriefings to tenderers.","max_penalty_description":"The CPRs carry no monetary penalty. Non-corporate Commonwealth entities must report non-compliance through the Commonwealth's compliance reporting process (CPRs para 2.3), and officials remain subject to their PGPA Act duties for the proper use and management of public resources","jurisdiction_code":"CWLTH","regulator_slugs":["ic-finance-cwlth"],"act_slugs":[],"reporting_frequency":"ongoing","topics":["procurement","government"],"priority":"medium","status":"current","source_url":"https://www.finance.gov.au/government/procurement/commonwealth-procurement-rules","editorial_status":"published"},{"slug":"drinking-water-quality-state","title":"Comply with state drinking water quality + safety regimes","one_liner":"Water utilities + private suppliers must meet state-specific drinking water quality standards.","summary":"Drinking water quality is regulated state by state, not by a single Commonwealth law. The national benchmark is the Australian Drinking Water Guidelines (ADWG), published by the National Health and Medical Research Council and last updated in June 2025 (version 4.0). NHMRC states that the Guidelines are not mandatory, legally enforceable standards: each state and territory decides how to implement them, and they are used by state health departments, drinking water regulators, local health authorities and water utilities. The legal duties therefore come from state legislation. In New South Wales, for example, the Public Health Act 2010 and the Public Health Regulation 2022 impose requirements on water utilities, private water suppliers and water carters. A supplier must identify which state regime applies to each supply system and manage water quality against the ADWG framework as that state adopts it.","who_must_comply":"Water utilities, private water suppliers and water carters that supply drinking water, under the law of each state or territory where they supply (for example, the NSW Public Health Act 2010 and Public Health Regulation 2022).","what_triggers":"Supplying drinking water to the public or to customers in a state or territory, including by carting water.","when_due":"Continuous. Monitoring, reporting and incident-notification timing is set by the state regulator for each supply system; check the state health department's requirements before supply starts.","evidence_required":"The water quality management or risk management plan required by the state regime; monitoring and sampling results against ADWG guideline values; records of incidents and notifications to the state health department; operator training records.","max_penalty_description":"Penalties are set by each state's public health or drinking water legislation and vary by jurisdiction; the ADWG itself carries no penalty because it is not legally enforceable.","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"ongoing","topics":["water","utilities","public-health"],"priority":"high","status":"current","source_url":"https://www.nhmrc.gov.au/about-us/publications/australian-drinking-water-guidelines","editorial_status":"published"},{"slug":"bear-accountability-historical","title":"Banking Executive Accountability Regime (BEAR) — pre-FAR","one_liner":"BEAR superseded by FAR for banks 15 March 2024; historical exposure remains.","summary":"BEAR (in force 2018) applied to ADIs from 1 July 2018; required registration of accountable persons, deferred remuneration + breach reporting. Replaced by FAR for banking 15 March 2024. Historical conduct under BEAR remains enforceable.","who_must_comply":"ADIs + senior executives (historical for conduct pre-15 March 2024).","what_triggers":"Conduct during BEAR period.","when_due":"Historical compliance reporting.","evidence_required":"BEAR accountability statements; deferred remuneration records.","max_penalty_description":"Civil penalties under former Banking Act provisions","jurisdiction_code":"CWLTH","regulator_slugs":["apra"],"act_slugs":["banking-act-1959"],"applies_to_industries":["banking-adi"],"reporting_frequency":"ongoing","topics":["banking","bear"],"priority":"medium","status":"superseded","source_url":"https://www.apra.gov.au/financial-accountability-regime","editorial_status":"published"},{"slug":"loyalty-program-acl-compliance","title":"Loyalty programs must comply with ACL transparency + UCT","one_liner":"Loyalty program T&Cs governed by ACL — UCT regime + misleading conduct.","summary":"Loyalty programs (Qantas FF, Velocity, Flybuys, etc.) subject to standard form contract regime (UCT regime since November 2023) + s 18 ACL misleading conduct. ACCC inquiry 2019 + ongoing enforcement.","who_must_comply":"Loyalty program operators + retail brands using them.","what_triggers":"Operating a loyalty program with standard form T&Cs.","when_due":"Continuous.","evidence_required":"Reviewed T&Cs against UCT framework; transparency notices; complaints register.","max_penalty_cents":10000000000,"max_penalty_description":"ACL penalties up to $100M / 30% turnover for serious misleading conduct or UCT (from 28 March 2026)","jurisdiction_code":"CWLTH","regulator_slugs":["accc"],"act_slugs":["competition-and-consumer-act-2010"],"reporting_frequency":"ongoing","topics":["marketing","loyalty","consumer-law"],"priority":"medium","status":"current","source_url":"https://www.accc.gov.au/business","editorial_status":"published"},{"slug":"crypto-asset-secondary-service-provider-licensing","title":"Digital asset platform and tokenised custody platform licensing (Digital Assets Framework Act 2026)","one_liner":"From 8 April 2027, operators of digital asset platforms and tokenised custody platforms need an AFSL, with a 6-month window to apply.","summary":"The licensing reform for crypto intermediaries is now law. The Corporations Amendment (Digital Assets Framework) Act 2026 received Royal Assent on 8 April 2026 and brings two new financial products into the Corporations Act: a digital asset platform (s 761GC), where an operator possesses digital tokens for or on behalf of clients, and a tokenised custody platform (s 761GD), where an operator holds a real-world asset and issues a single digital token that confers a right to redeem it. Operators therefore need an Australian financial services licence (AFSL) authorising those services. Schedule 1 commences the day after the 12 months beginning on Royal Assent, and a six-month transition period follows commencement. A business that applies to ASIC for the licence or variation during the transition period can keep operating until ASIC decides; one that does not apply is covered as soon as the transition period ends. Separately, under current law ASIC treats many digital asset products (including stablecoins, wrapped tokens, tokenised securities and digital asset wallets) as financial products already, and its no-action position for unlicensed providers ended on 30 June 2026 (INFO 225).","who_must_comply":"Operators of digital asset platforms and tokenised custody platforms that hold digital tokens or underlying assets for clients (exchanges and custodial wallet providers, for example). Small platforms may rely on the s 911A(2)(ja) exemption only if no financial products are held, platform transactions in the last 12 months total no more than $10 million, each client's underlying assets do not exceed $5,000 in entry value, and the operator has lodged a notice with ASIC.","what_triggers":"Providing a financial service in relation to a digital asset platform or tokenised custody platform on or after commencement of Schedule 1 to the Corporations Amendment (Digital Assets Framework) Act 2026.","when_due":"Schedule 1 commences on the day after the 12-month period beginning on Royal Assent (8 April 2026). Apply for a new AFSL, or a variation of an existing AFSL, within the six-month transition period that starts on commencement to keep operating while ASIC decides.","evidence_required":"Assessment of whether each product is a digital asset platform or tokenised custody platform; AFSL application or variation lodged within the transition period; for small-scale operators, the ASIC exemption notice and monitoring of the $10 million and $5,000 limits; custody, client-asset and platform-rules documentation.","max_penalty_description":"Providing a financial service without the required AFSL contravenes Corporations Act s 911A; s 911A(5B) is a civil penalty provision. Under s 1317G the maximum civil penalty is the greater of 5,000 penalty units ($1.82M) or three times the benefit for an individual, and for a body corporate the greatest of 50,000 penalty units ($18.2M), three times the benefit, or 10% of annual turnover capped at 2.5 million penalty units.","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_industries":["fintech"],"reporting_frequency":"ongoing","topics":["crypto","fintech","licensing"],"priority":"high","status":"upcoming","source_url":"https://www.legislation.gov.au/C2026A00038/latest/text","editorial_status":"published","effective_date":"2027-04-08"},{"slug":"cyber-incident-reporting-government","title":"Government cyber incident reporting via ASD ACSC","one_liner":"Federal entities + critical infrastructure report cyber incidents to ASD ACSC.","summary":"Federal agencies + Commonwealth-funded entities report cyber incidents to ASD's Australian Cyber Security Centre (ACSC). Mandatory for critical infrastructure under SOCI; voluntary but expected for others. Information sharing supports national threat intelligence.","who_must_comply":"Federal agencies + critical infrastructure entities.","what_triggers":"Cyber incident with potential impact.","when_due":"ASAP; statutory 12-72h for SOCI.","evidence_required":"ASD ACSC incident report; internal investigation record.","max_penalty_description":"Statutory requirement under SOCI for CI; PSPF compliance for agencies","jurisdiction_code":"CWLTH","regulator_slugs":["asd"],"act_slugs":["security-of-critical-infrastructure-act-2018"],"reporting_frequency":"event_driven","topics":["cyber","soci","incident-reporting"],"priority":"high","status":"current","source_url":"https://www.cyber.gov.au/report","editorial_status":"published"},{"slug":"opggsa-petroleum-safety","title":"Offshore Petroleum and Greenhouse Gas Storage Act compliance","one_liner":"Offshore petroleum + gas operators regulated by NOPSEMA.","summary":"The Offshore Petroleum and Greenhouse Gas Storage Act 2006 (OPGGS Act) and its regulations govern offshore petroleum and greenhouse gas activities in Commonwealth waters. NOPSEMA regulates occupational health and safety, well integrity and environmental management. The regime is permission-based: a facility cannot be constructed, installed, operated, modified or decommissioned without a safety case in force for that stage, submitted by a registered operator and accepted by NOPSEMA under the OPGGS (Safety) Regulations 2024. Titleholders need an accepted environment plan before an activity starts. Accidents, dangerous occurrences, well integrity incidents and environmental incidents must be notified to NOPSEMA within fixed times. Safety cases must be revised on NOPSEMA's request, after five years or when circumstances change.","who_must_comply":"Registered operators of offshore facilities and holders of petroleum or greenhouse gas titles in Commonwealth waters (and in Victorian designated coastal waters for incident reporting). Facilities in other state or Northern Territory designated coastal waters report to the relevant state or NT agency.","what_triggers":"Constructing, installing, operating, modifying or decommissioning an offshore facility, drilling or managing a well, or carrying out any petroleum or greenhouse gas activity under a title.","when_due":"Before each stage: safety case accepted (NOPSEMA has 90 days to decide a new safety case and 30 days for a revision) and environment plan accepted. Notify NOPSEMA at least 10 days before an activity starts and within 10 days after it ends. Reportable incidents: oral notice as soon as practicable (within 2 hours for a reportable environmental incident) and a written report within 3 days. Recordable environmental incidents: monthly report within 15 days after month end.","evidence_required":"Operator registration and agreed scope of validation; accepted safety case and its five-yearly revisions; accepted environment plan; incident notifications and written reports; monthly death and injury summaries and recordable-incident reports (including nil reports); activity start and completion notices.","max_penalty_description":"Contraventions are offences and civil penalty matters under the OPGGS Act. NOPSEMA can issue improvement, prohibition and do-not-disturb notices, give directions, withdraw acceptance of a safety case or environment plan, issue infringement notices, seek injunctions and adverse publicity orders, and bring civil or criminal proceedings.","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"applies_to_industries":["mining"],"reporting_frequency":"ongoing","topics":["petroleum","offshore","safety"],"priority":"critical","status":"current","source_url":"https://www.nopsema.gov.au/offshore-industry/safety/safety-cases-and-validation","editorial_status":"published"},{"slug":"court-ordered-mediation-mandatory","title":"Court-ordered mediation + ADR before trial (state + federal)","one_liner":"Courts may order parties to attempt ADR before trial.","summary":"A business that sues or is sued in the Federal Court can be sent to mediation whether or not it agrees. Section 53A of the Federal Court of Australia Act 1976 lets the Court, by order, refer a proceeding (or any part of it) to a mediator, or to another suitable person for an alternative dispute resolution process, and a referral other than to arbitration may be made with or without the consent of the parties. Arbitration requires consent. Anything said, and any admission made, at a mediation conference held under a s 53A referral is inadmissible in any court (s 53B). Separately, s 37N requires parties, including in settlement negotiations, to act consistently with the overarching purpose of resolving disputes justly and as quickly, inexpensively and efficiently as possible. State and territory courts run their own referral schemes under their own rules.","who_must_comply":"Parties to civil proceedings in the Federal Court of Australia, and their lawyers, who must help the party comply with the s 37N duty. Criminal proceedings are excluded (s 53A(3)). State and territory court users are covered by each court's own legislation and rules.","what_triggers":"An order of the Court referring the proceeding, or part of it, to mediation or another alternative dispute resolution process under s 53A.","when_due":"By the dates in the referral order and any directions the Court gives under s 37P about practice and procedure.","evidence_required":"The referral order and directions; record of attendance and of the authority of the person attending for the business; settlement terms or the mediator's report on outcome; litigation file notes showing conduct consistent with the s 37N overarching purpose.","max_penalty_description":"No fixed penalty. In exercising its discretion on costs, the Court must take into account any failure to comply with the s 37N duty, and it can order a lawyer to bear costs personally for failing to help the client comply (s 37N(4)-(5)).","jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"event_driven","topics":["litigation","adr"],"priority":"medium","status":"current","source_url":"https://www.legislation.gov.au/C2004A01586/latest/text","editorial_status":"published"},{"slug":"political-donation-disclosure","title":"Political donation disclosure thresholds (federal + state)","one_liner":"Federal disclosure threshold $17,300+ (2024-25). State thresholds + caps vary.","summary":"Part XX of the Commonwealth Electoral Act 1918 sets up the federal funding and disclosure scheme, administered by the Australian Electoral Commission (AEC). Businesses are caught as donors: a company or individual that gives one or more donations totalling more than the disclosure threshold to a political party, political campaigner or associated entity in a financial year must lodge its own annual donor return. The threshold is indexed each 1 July; it is more than $17,300 for 1 July 2025 to 30 June 2026 and for 1 July to 31 December 2026. A business that spends on electoral matter above the threshold may also have to lodge a third-party return. Major changes to the scheme commence on 1 January 2027, with AEC Transitional Rules applying from 1 July 2026. State and territory donation laws are separate and apply in addition.","who_must_comply":"Donors (including businesses) whose donations to a political party, political campaigner or associated entity total more than the disclosure threshold in a financial year; third parties incurring electoral expenditure above the threshold; registered parties, political campaigners and associated entities; candidates and Senate groups for election returns.","what_triggers":"Making donations that together exceed the disclosure threshold (more than $17,300 for 2025-26) to a political party, political campaigner or associated entity in a financial year, or incurring electoral expenditure above the threshold.","when_due":"Donor and third-party annual returns: by 17 November each year for the financial year ended 30 June. Parties, political campaigners and associated entities: by 20 October. Returns are lodged through the AEC eReturns portal and published on the Transparency Register on the first working day in February.","evidence_required":"Register of political donations by recipient and date, with running totals against the threshold; lodged eReturns donor or third-party returns; records supporting each return; a review of the post-1 January 2027 obligations.","max_penalty_description":"The Electoral Act imposes civil penalties, and in some cases criminal penalties, for contraventions of the disclosure scheme, including failing to lodge a return. Under the scheme as administered by the AEC, the civil penalty for failing to disclose gifts is expressed in the AEC's penalties table as the higher of a fixed number of penalty units or three times the value of the gifts not disclosed. Because changes to the scheme commence on 1 January 2027, check the AEC's penalties guidance for the provisions in force when a breach occurs. Providing false or misleading information is also an offence under Criminal Code ss 137.1 and 137.2.","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"annual","topics":["transparency","political-donations"],"priority":"medium","status":"current","source_url":"https://aec.gov.au/parties_and_representatives/financial_disclosure/","editorial_status":"published"},{"slug":"asrs-group-2-disclosure-1-jul-2026","title":"ASRS Group 2 climate disclosure — FY commencing on/after 1 July 2026","one_liner":"Group 2 (mid-tier entities) start climate disclosure FY27.","summary":"Group 2 entities (at least two of: revenue ≥$200M, gross assets ≥$500M, ≥250 employees; or an NGER registered corporation) start AASB S2 sustainability reporting for FYs commencing on/after 1 July 2026. Limited assurance year 1 + Scope 3 from year 2.","who_must_comply":"Entities not in Group 1 that meet at least two of: consolidated revenue of $200 million or more, consolidated gross assets of $500 million or more, or 250 or more employees; or that are NGER registered corporations; or asset owners (registered schemes, registrable superannuation entities, retail CCIVs) with $5 billion or more in assets.","what_triggers":"First FY commencing on/after 1 July 2026.","when_due":"First report alongside the FY27 annual financial report; the first Group 2 year (financial years starting on or after 1 July 2026) is now under way.","evidence_required":"AASB S2 disclosures; auditor's limited assurance.","max_penalty_description":"Same penalty regime as ASRS Group 1","jurisdiction_code":"CWLTH","regulator_slugs":["asic","cer"],"act_slugs":["corporations-act-2001"],"reporting_frequency":"annual","topics":["climate","esg","asrs"],"priority":"critical","status":"current","effective_date":"2026-07-01","source_url":"https://www.aasb.gov.au/pronouncements","editorial_status":"published"},{"slug":"asrs-group-3-disclosure-1-jul-2027","title":"ASRS Group 3 climate disclosure — FY commencing on/after 1 July 2027","one_liner":"Group 3 (smaller entities) start climate disclosure FY28.","summary":"Group 3 thresholds (revenue ≥$50M, assets ≥$25M, ≥100 employees — any two of three under Ch 2M-equivalent test) start AASB S2 sustainability reporting for FYs commencing on/after 1 July 2027. Scope 3 from the second reporting year. A Group 3 entity with no material climate-related risks or opportunities instead makes a statement to that effect (s 296B(1)).","who_must_comply":"Group 3 entities meeting any two of three thresholds.","what_triggers":"First FY commencing on/after 1 July 2027.","when_due":"First report alongside FY28 annual financial report.","evidence_required":"AASB S2 disclosures; auditor's limited assurance.","max_penalty_description":"Same penalty regime as ASRS Group 1","jurisdiction_code":"CWLTH","regulator_slugs":["asic","cer"],"act_slugs":["corporations-act-2001"],"reporting_frequency":"annual","topics":["climate","esg","asrs"],"priority":"high","status":"upcoming","effective_date":"2027-07-01","source_url":"https://www.aasb.gov.au/pronouncements","editorial_status":"published"},{"slug":"insurance-business-interruption-pandemic","title":"Business interruption cover: pandemic exclusions (case law context)","one_liner":"Commentary, not a statutory duty: courts have construed business interruption pandemic exclusions, and insurers' general claims-handling and good faith duties apply.","summary":"This is context rather than a standalone legal obligation. Business interruption test cases following COVID-19 considered exclusion clauses and insured-peril definitions. The duties that actually apply to insurers are general ones: claims handling as a financial service (Corporations Act s 912A) and the duty of utmost good faith under the Insurance Contracts Act 1984 (s 13).","who_must_comply":"General insurers writing business interruption.","what_triggers":"Writing or handling claims under business interruption policies.","when_due":"Continuous.","evidence_required":"Policy wording; reinsurance arrangements; claims-handling records.","max_penalty_description":"ASIC and AFCA scrutiny of misleading, unfair or poorly handled claims; general financial services penalties apply.","jurisdiction_code":"CWLTH","regulator_slugs":["asic","afca"],"act_slugs":[],"applies_to_industries":["insurance-general"],"reporting_frequency":"ongoing","topics":["insurance","bi","claims"],"priority":"high","status":"current","source_url":"https://www.asic.gov.au/regulatory-resources/financial-services/","editorial_status":"published"},{"slug":"public-interest-disclosure-federal","title":"Public Interest Disclosure Act 2013 (federal whistleblower)","one_liner":"Federal public sector whistleblower regime + protections.","summary":"The Public Interest Disclosure Act 2013 (PID Act) is the Commonwealth public sector whistleblowing scheme, separate from the private sector regime in Part 9.4AAA of the Corporations Act. It lets current and former public officials disclose suspected misconduct (disclosable conduct) and protects them, and anyone assisting, from reprisal. It matters to private businesses because officers and employees of a contracted service provider to a Commonwealth contract are public officials for conduct connected with entering into or giving effect to that contract (s 30). Agencies carry the operational duties: the principal officer must appoint enough authorised officers, publish written procedures that assess reprisal risk and keep investigations confidential, train staff, and protect disclosers. Authorised officers allocate a disclosure within 14 days, and investigations must finish within 90 days of allocation unless the Ombudsman or IGIS extends time.","who_must_comply":"Principal officers, authorised officers and supervisors of Commonwealth agencies; all public officials; and officers and employees of contracted service providers to Commonwealth contracts, in connection with those contracts.","what_triggers":"A current or former public official making, or proposing to make, a disclosure of suspected disclosable conduct to a supervisor or authorised officer.","when_due":"Allocation decision: authorised officers must use best endeavours to decide within 14 days (s 43(11)). Investigation: completed within 90 days after allocation, unless extended by the Ombudsman or IGIS (s 52). Procedures and training: continuous (s 59).","evidence_required":"Written PID procedures under s 59(3) including reprisal risk assessment; list of authorised officers communicated to staff; training records; allocation decisions and notices; investigation reports; extension requests; records of action on report recommendations. Contractors should map which staff work on Commonwealth contracts and brief them on the scheme.","max_penalty_description":"Taking or threatening a reprisal is an offence punishable by imprisonment for 2 years or 120 penalty units ($43,680), or both (s 19). Disclosing or using identifying information about a discloser is punishable by imprisonment for 6 months or 30 penalty units ($10,920), or both (s 20).","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"event_driven","topics":["whistleblower","public-sector"],"priority":"high","status":"current","source_url":"https://www.legislation.gov.au/C2013A00133/latest/text","editorial_status":"published"},{"slug":"direct-marketing-app-7","title":"APP 7 direct marketing: consent, opt-out & when you can't message (2026)","one_liner":"APP 7 restricts using or disclosing personal information for direct marketing and requires a simple opt-out — when it applies, the exceptions and penalties.","summary":"APP 7 of the Privacy Act restricts use of personal information for direct marketing. Mandatory opt-out + handling of requests to opt out; simplified consent regime for personal info collected directly.","who_must_comply":"APP entities engaged in direct marketing.","what_triggers":"Using personal info for direct marketing.","when_due":"Continuous.","evidence_required":"Consent records; opt-out mechanism + register; marketing-list audit trail.","max_penalty_description":"Same penalty regime as other Privacy Act breaches; $50M / 30% turnover max","jurisdiction_code":"CWLTH","regulator_slugs":["oaic"],"act_slugs":["privacy-act-1988"],"reporting_frequency":"ongoing","topics":["privacy","marketing","app"],"priority":"high","status":"current","source_url":"https://oaic.gov.au/privacy/australian-privacy-principles/australian-privacy-principles-guidelines/chapter-7-app-7-direct-marketing","editorial_status":"published"},{"slug":"adm-transparency-privacy-act-2026","title":"Automated decision-making transparency in your privacy policy (APP 1.7–1.9)","one_liner":"From 10 December 2026, APP entities that use computer programs to make or substantially assist decisions that significantly affect individuals must say so in their APP privacy policy.","summary":"The Privacy and Other Legislation Amendment Act 2024 inserted APP 1.7–1.9. From 10 December 2026, APP 1.7 requires an APP entity to include the information in APP 1.8 in its APP privacy policy if (a) it has arranged for a computer program to make, or do a thing substantially and directly related to making, a decision, (b) the decision could reasonably be expected to significantly affect the rights or interests of an individual, and (c) personal information about the individual is used in the program's operation. APP 1.8 requires the policy to describe the kinds of personal information used and the kinds of decisions made solely by the program or substantially assisted by it. The OAIC's APP 1 guidelines (version 2.0, updated 30 September 2026) give examples such as differential pricing and limits on access to employment, and note that commercially sensitive information about the system need not be disclosed. The obligation applies only to APP entities — removal of the small business exemption is a separate, proposed reform and not law.","who_must_comply":"APP entities (turnover over $3M, or within a s 6D(4) carve-out) whose computer programs make or substantially assist decisions that could significantly affect individuals.","what_triggers":"Using personal information in a computer program that makes, or substantially and directly assists, a significant decision about an individual (credit, insurance, pricing, hiring, access to services).","when_due":"Privacy policy updated by 10 December 2026, then kept current whenever an automated decision process is added or changed.","evidence_required":"Register of automated decision processes (what decision, which personal information, solely automated or assisted, significance assessment); updated APP privacy policy with the APP 1.8 statements; owner and review date for each process.","max_penalty_description":"A breach of an APP is an interference with privacy, enforceable by the OAIC under the Privacy Act's general enforcement and civil penalty regime.","jurisdiction_code":"CWLTH","regulator_slugs":["oaic"],"act_slugs":["privacy-act-1988"],"reporting_frequency":"ongoing","topics":["privacy","ai","adm"],"priority":"critical","status":"upcoming","effective_date":"2026-12-10","source_url":"https://www.oaic.gov.au/privacy/australian-privacy-principles/australian-privacy-principles-guidelines/chapter-1-app-1-open-and-transparent-management-of-personal-information","editorial_status":"published"},{"slug":"veterinary-practice-registration-state","title":"State veterinary practice registration + animal welfare compliance","one_liner":"Veterinarians registered by state vet boards; animal welfare regulated by state agriculture departments.","summary":"Veterinary registration is a state and territory matter: each jurisdiction has its own veterinary board and Act, and there is no national register. In Victoria the Veterinary Practitioners Registration Board administers the Veterinary Practice Act 1997. The Board's position is that a vet must register in the state or territory that is, or will be, their permanent place of residence. Vets with current interstate registration may practise in Victoria temporarily, under s 3A of the Act and the Mutual Recognition Act 1992 (Cth), while their principal place of residence stays interstate and the work is brief, occasional or time-limited, unless their registration carries conditions. Registration is also expected outside clinical practice, for example in teaching, research, pathology, pharmaceuticals, laboratories or insurance claim assessment, and registered vets must undertake continuing professional development.","who_must_comply":"Veterinary practitioners, including those in non-clinical roles held out as vets; and businesses that employ vets, which the Victorian Board warns face risk, including possibly invalidated insurance, if a vet lacks appropriate registration.","what_triggers":"Being employed or engaged because of a veterinary qualification, or practising veterinary medicine, in a state or territory.","when_due":"Before practising in the jurisdiction of permanent residence, then continuously while registered, including ongoing CPD. Vets moving to Victoria apply on a timetable set by the Board according to the jurisdiction they are leaving.","evidence_required":"Current registration for each vet (checked on the Board's public register), records of interstate registration relied on for temporary practice, CPD records, and practice records meeting the Board's Guidelines for appropriate standards of veterinary practice and veterinary facilities.","max_penalty_description":"The Board can investigate the professional conduct of any vet practising in Victoria, wherever registered, and act against their registration. Offence penalties are set by each state's veterinary Act and are not restated here.","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"annual","topics":["veterinary","animal-welfare"],"priority":"high","status":"current","source_url":"https://www.vetboard.vic.gov.au/VPRBV/News/Newsletter/Registration_in_Victoria_-_what_vets_and_employers_need_to_know.aspx","editorial_status":"published"},{"slug":"basic-religious-charity-acnc","title":"Maintain Basic Religious Charity status (ACNC) — limited carve-outs","one_liner":"Basic Religious Charities are exempt from the ACNC Governance Standards and the AIS financial questions, but must still lodge an AIS and join the National Redress Scheme if required.","summary":"A Basic Religious Charity is exempt from the ACNC Governance Standards and does not have to answer the AIS financial questions or submit an annual financial report, even if medium or large. It must still lodge the Annual Information Statement each year and must take reasonable steps to join the National Redress Scheme if required, or it loses BRC status.","who_must_comply":"Religious charities meeting BRC criteria.","what_triggers":"ACNC registration as religious charity.","when_due":"Annual AIS; ongoing status self-assessment.","evidence_required":"ACNC registration; AIS; self-assessment of BRC status.","max_penalty_description":"Loss of BRC status (including if the charity fails to join the National Redress Scheme when required); full Governance Standards and reporting then apply","jurisdiction_code":"CWLTH","regulator_slugs":["acnc"],"act_slugs":["australian-charities-and-not-for-profits-commission-act-2012"],"applies_to_entity_types":["charity"],"applies_to_industries":["charities-nfp"],"reporting_frequency":"annual","topics":["charities","religious"],"priority":"medium","status":"current","source_url":"https://www.acnc.gov.au/for-charities/manage-your-charity/governance-hub/governance-standards","editorial_status":"published"},{"slug":"ivd-medical-devices-classification","title":"In-vitro diagnostic medical device classification + ARTG","one_liner":"IVDs classified by risk (Class 1-4); ARTG inclusion required for supply.","summary":"In vitro diagnostic (IVD) medical devices are tests that examine specimens taken from the human body, such as pregnancy tests, rapid antigen tests and pathology tests. Unless exempt or excluded, an IVD must be included in the Australian Register of Therapeutic Goods (ARTG) before it can be legally supplied. The pathway depends on the manufacturer's classification of the IVD under the classification rules, which turn on the device's intended purpose. Manufacturers need conformity assessment evidence appropriate to the class; for Class 2 to 4 IVDs this can be a TGA conformity assessment certificate or evidence from a comparable overseas regulator. The Australian sponsor applies through TGA Business Services and certifies classification, compliance with the Essential Principles and the conformity assessment applied. Self-test, point-of-care, Class 3 and Class 4 IVDs face a mandatory application audit unless backed by comparable overseas regulator certification.","who_must_comply":"Australian sponsors who import, export, supply or manufacture IVD medical devices, and the manufacturers whose classification, Global Medical Device Nomenclature (GMDN) code and conformity assessment evidence support the ARTG entry.","what_triggers":"Importing, exporting, supplying or manufacturing an IVD medical device in Australia, unless the device is exempt, excluded or covered by an approval or authority under the Therapeutic Goods Act 1989.","when_due":"Before first supply: ARTG inclusion must be in place. After inclusion: ongoing post-market obligations, including adverse event reporting, and Unique Device Identification requirements being phased in from 1 July 2026, starting with higher-risk devices.","evidence_required":"Manufacturer's classification and GMDN code; manufacturer's evidence (QMS certificate) accepted by the TGA; declaration of conformity; technical file supporting the Essential Principles; ARTG inclusion certificate; adverse event and post-market records.","max_penalty_description":"Importing, exporting, supplying or manufacturing a medical device not included in the ARTG is a criminal offence (Therapeutic Goods Act s 41MI) and a civil penalty provision (s 41MIB): up to 5,000 penalty units ($1.82M) for an individual and 50,000 penalty units ($18.2M) for a body corporate. The TGA has also accepted an enforceable undertaking (2San Pty Ltd, July 2024) from a business that imported and supplied medical devices not included in the ARTG.","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["tga"],"act_slugs":["therapeutic-goods-act-1989"],"applies_to_industries":["medical-devices"],"reporting_frequency":"ongoing","topics":["medicines","ivd","tga"],"priority":"critical","status":"current","source_url":"https://www.tga.gov.au/products/medical-devices/vitro-diagnostic-devices/overview/vitro-diagnostic-ivd-medical-devices/ivd-sponsors-roadmap-market","editorial_status":"published"},{"slug":"scope-3-emissions-supply-chain","title":"Scope 3 emissions disclosure (AASB S2 + voluntary)","one_liner":"Scope 3 emissions become mandatory year 2 of ASRS reporting (varies by Group).","summary":"AASB S2 mandates Scope 3 disclosure from year 2 of reporting per Group. Categories per GHG Protocol. Supply chain pressure from Group 1 + 2 reporters creates de facto Scope 3 reporting obligation on SMB suppliers.","who_must_comply":"ASRS Group 1+2+3 reporters + suppliers under pressure to disclose.","what_triggers":"Group reporting onset + supply chain Scope 3 mapping.","when_due":"From each Group's second reporting year: Group 1 financial years starting on or after 1 Jan 2026, Group 2 on or after 1 Jul 2027, Group 3 on or after 1 Jul 2028.","evidence_required":"Scope 3 inventory; supplier data + survey results; calculation methodology.","max_penalty_description":"Same regime as broader ASRS climate disclosure obligations","jurisdiction_code":"CWLTH","regulator_slugs":["asic","cer"],"act_slugs":["corporations-act-2001"],"reporting_frequency":"annual","topics":["climate","scope-3","supply-chain"],"priority":"high","status":"current","source_url":"https://aasb.gov.au","editorial_status":"published","effective_date":"2026-01-01"},{"slug":"sham-contracting-fwa-357","title":"Avoid sham contracting (s 357 Fair Work Act)","one_liner":"Employer must not misrepresent employment as contractor relationship.","summary":"Sections 357-359 Fair Work Act prohibit sham contracting — misrepresenting an employment relationship as an independent contractor relationship, dismissing for the purpose of contracting, knowing misrepresentation.","who_must_comply":"All employers.","what_triggers":"Engaging worker as contractor when relationship is in substance employment.","when_due":"Continuous.","evidence_required":"Contract documentation; worker status analysis; multi-factor test review.","max_penalty_description":"Civil penalty for individuals + corporations; underpayment recovery; tax + super exposure","jurisdiction_code":"CWLTH","regulator_slugs":["fwo","ato"],"act_slugs":["fair-work-act-2009"],"reporting_frequency":"ongoing","topics":["workplace","contracting","sham-contracting"],"priority":"critical","status":"current","source_url":"https://www.fairwork.gov.au/employment-conditions","editorial_status":"published"},{"slug":"closing-loopholes-employee-like-workers","title":"Employee-like worker minimum standards (Closing Loopholes No. 2 2024)","one_liner":"FWC can set minimum standards for 'employee-like' workers (gig economy).","summary":"Fair Work Legislation Amendment (Closing Loopholes No. 2) Act 2024 introduces FWC jurisdiction to set minimum standards for 'employee-like' workers in the digital labour platforms sector. Minimum standards include pay, payment terms, deductions, record keeping, insurance + dispute resolution.","who_must_comply":"Digital labour platforms + their workers.","what_triggers":"FWC determination of minimum standard.","when_due":"Per FWC order.","evidence_required":"Compliance with FWC minimum standards orders.","max_penalty_description":"Civil penalties for breach of FWC orders","jurisdiction_code":"CWLTH","regulator_slugs":["fwc","fwo"],"act_slugs":["fair-work-act-2009"],"reporting_frequency":"ongoing","topics":["workplace","gig-economy","closing-loopholes"],"priority":"critical","status":"current","source_url":"https://www.fairwork.gov.au/about-us/workplace-laws/legislation-changes","editorial_status":"published"},{"slug":"closing-loopholes-labour-hire-same-job-same-pay","title":"Same job same pay (labour hire reform)","one_liner":"Labour hire workers entitled to same minimum pay as direct employees on host site.","summary":"Fair Work Legislation Amendment (Closing Loopholes) Act 2023 + No. 2 Act 2024 introduce 'Regulated Labour Hire Arrangement' orders by FWC — orders require labour-hire workers to receive at least the same rate of pay as direct employees performing same work on the host site.","who_must_comply":"Labour hire providers + host businesses.","what_triggers":"FWC order in respect of host site.","when_due":"Per FWC order.","evidence_required":"Pay records demonstrating compliance with order; FWC order register.","max_penalty_description":"Civil penalties for breach of order","jurisdiction_code":"CWLTH","regulator_slugs":["fwc","fwo"],"act_slugs":["fair-work-act-2009"],"reporting_frequency":"ongoing","topics":["workplace","labour-hire","same-job-same-pay"],"priority":"critical","status":"current","source_url":"https://fwc.gov.au/workplace-disputes/other-workplace-disputes/common-issues-workplace","editorial_status":"published"},{"slug":"thin-capitalisation","title":"Thin capitalisation rules (Div 820 ITAA 1997)","one_liner":"Limits debt deductions for thinly-capitalised entities, reformed from 1 July 2023.","summary":"Division 820 limits debt deductions. From 1 July 2023 the safe-harbour debt test (debt up to 60% of value) was replaced for general class investors by a fixed-ratio test capping net debt deductions at 30% of tax EBITDA (BEPS Action 4 style), with group-ratio and third-party-debt alternatives. The 60% safe harbour now survives only for certain financial entities.","who_must_comply":"Foreign-controlled Australian entities, Australian entities with overseas operations or investments (and their associates), and foreign entities with Australian operations, unless total debt deductions of the entity and its associates are $2 million or less for the year (s 820-35 ITAA 1997).","what_triggers":"Total debt deductions of the entity and its associates above $2 million for the income year.","when_due":"Annual; documentation contemporaneous.","evidence_required":"Documentation supporting the chosen test; debt ratios; group structure.","max_penalty_description":"Tax shortfall + interest + penalty (typically 25-75%)","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":["income-tax-assessment-act-1997"],"reporting_frequency":"annual","topics":["tax","thin-capitalisation"],"priority":"high","status":"current","source_url":"https://www.ato.gov.au/businesses-and-organisations/corporate-tax-measures-and-assurance/thin-capitalisation/understanding-thin-capitalisation/thin-capitalisation-rules","editorial_status":"published"},{"slug":"records-retention-7-years","title":"Business records — 7-year retention (Corporations Act + tax)","one_liner":"Companies must retain financial + business records for 7 years.","summary":"Section 286 Corporations Act requires companies to keep written financial records for 7 years. Tax records also 7 years under TAA. Employee records 7 years under FW Regs. CDD records 7 years under AML/CTF Act.","who_must_comply":"Companies + employers + reporting entities.","what_triggers":"Recording event.","when_due":"Continuous retention; 7-year minimum.","evidence_required":"Records management policy + actual retention.","max_penalty_description":"Civil penalties; tax + AML enforcement consequences","jurisdiction_code":"CWLTH","regulator_slugs":["asic","ato","austrac","fwo"],"act_slugs":["corporations-act-2001","taxation-administration-act-1953"],"applies_to_entity_types":["company"],"reporting_frequency":"ongoing","topics":["records","retention"],"priority":"high","status":"current","source_url":"https://www.asic.gov.au/for-business-and-companies/companies/company-building-blocks/","editorial_status":"published"},{"slug":"far-deferred-remuneration","title":"FAR deferred remuneration arrangements (40% deferral 4 years)","one_liner":"FAR accountable persons must have 40% of variable remuneration deferred 4 years.","summary":"FAR Act 2023 requires deferred remuneration arrangements — at least 40% of accountable person's variable remuneration deferred for at least 4 years (banking + insurance + super entities). Variable remuneration can be reduced or forfeited for accountability breaches.","who_must_comply":"FAR-regulated entities + accountable persons.","what_triggers":"Being a FAR accountable person.","when_due":"Continuous; remuneration arrangements per FAR.","evidence_required":"Remuneration agreement showing 40% deferral + 4-year period; consequences clause.","max_penalty_description":"Civil penalties + APRA + ASIC enforcement","jurisdiction_code":"CWLTH","regulator_slugs":["apra","asic"],"act_slugs":["financial-accountability-regime-act-2023"],"applies_to_industries":["banking-adi","insurance-general","superannuation-trustees"],"reporting_frequency":"ongoing","topics":["far","accountability","remuneration"],"priority":"critical","status":"current","source_url":"https://apra.gov.au/financial-accountability-regime","editorial_status":"published"},{"slug":"blue-card-working-with-children","title":"Working with Children Check / Blue Card (state)","one_liner":"State-issued working with children check required for child-related work.","summary":"Working with children checks are run separately by each state and territory, and Queensland does not recognise checks issued elsewhere. Queensland's check is the blue card, regulated by the Working with Children Check Act 2000 and the Working with Children (Risk Management and Screening) Regulation 2020 and run by Blue Card Services. A blue card or exemption card is required for anyone in regulated child-related work or business: there are 18 categories of regulated employment and 15 of regulated business. The check goes beyond a police check to disciplinary, child protection, domestic and family violence and interstate check information, and card holders are monitored daily. Organisations carry their own duties: confirm a valid card and identity before work starts, link workers through the Organisation Portal, keep an employee register, never engage a restricted person, and answer Blue Card Services' information and audit requests.","who_must_comply":"In Queensland: paid employees, volunteers, trainee students and business operators in the 18 regulated employment and 15 regulated business categories, and the organisations that engage them. Other states and territories apply their own working with children laws.","what_triggers":"Starting paid or volunteer work, or operating a business, in a regulated child-related category in Queensland.","when_due":"Before the person starts regulated work: card or exemption-card application in place and the person linked to the organisation. Renewals may be lodged up to 16 weeks before expiry, and a reminder is sent 10 weeks before. Self-employed operators notify changes within 7 days.","evidence_required":"Employee register for every business operator, paid employee and volunteer (name, date of birth, whether a card is needed, application status, card number and expiry); identity checks; portal link and delink records; restricted employment declarations for anyone relying on an exemption; responses to information requests.","max_penalty_description":"Queensland, at $172.70 a penalty unit from 1 July 2026: running a regulated business without a card, up to 500 penalty units ($86,350) or 5 years' imprisonment; letting a worker start without a card or link, or employing a disqualified, negative-notice or suspended person, up to 200 penalty units ($34,540) or 2 years; failing to keep the employee register or answer an information notice, up to 50 penalty units ($8,635).","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["ic-qld-bdsls","ic-nsw-occ","ic-vic-wwcc"],"act_slugs":[],"reporting_frequency":"ongoing","topics":["child-protection","screening"],"priority":"critical","status":"current","source_url":"https://www.qld.gov.au/jobs/blue-card/system/rights-and-obligations/organisations","editorial_status":"published"},{"slug":"food-and-grocery-code-of-conduct","title":"Food and Grocery Code of Conduct (now mandatory)","one_liner":"Major supermarkets bound by mandatory Code with civil penalties from April 2025.","summary":"The Food and Grocery Code of Conduct is mandatory (from April 2025). It regulates the conduct of large grocery businesses towards their suppliers, with supplier protections, retaliation prohibitions and an ACCC complaint pathway. Since 1 April 2026 all requirements apply to all grocery supply agreements. From 1 July 2026 very large retailers must not engage in excessive pricing and must keep pricing information.","who_must_comply":"Large grocery businesses (supermarket or grocery wholesaling revenue over $5 billion: currently ALDI, Coles, Metcash and Woolworths). The code protects suppliers but does not impose obligations on them. Very large retailers (over $30 billion: Coles and Woolworths) are also subject to the excessive pricing prohibition.","what_triggers":"Mandatory commencement April 2025.","when_due":"Continuous.","evidence_required":"Code-compliant supplier agreements; dispute resolution records; ACCC + Code Reviewer engagement.","max_penalty_cents":116480000,"max_penalty_description":"Most civil penalty provisions: up to $1,164,800 (3,200 penalty units) per breach for corporations and $232,960 for individuals. Specified serious provisions: the greater of $10 million, 3× the benefit, or 10% of annual turnover. Infringement notices: $218,400 (corporations) / $4,368 (individuals).","jurisdiction_code":"CWLTH","regulator_slugs":["accc"],"act_slugs":["competition-and-consumer-act-2010"],"applies_to_industries":["retail"],"reporting_frequency":"ongoing","topics":["competition","supplier-codes","supermarket"],"priority":"critical","status":"current","effective_date":"2025-04-01","source_url":"https://accc.gov.au/business/industry-codes/food-and-grocery-code-of-conduct","editorial_status":"published"},{"slug":"franchising-code-of-conduct","title":"Franchising Code of Conduct (mandatory industry code)","one_liner":"Mandatory Code regulating franchise sale, disclosure, dispute resolution.","summary":"Franchising Code of Conduct under CCA Pt IVB. Pre-disclosure document; good faith obligation; cooling-off + dispute resolution; restrictions on changes + termination. A new Franchising Code replaced the 2014 Code on 1 April 2025, with some rules (e.g. significant capital expenditure, specific purpose fund, early termination compensation) applying from 1 November 2025.","who_must_comply":"Franchisors + franchisees.","what_triggers":"Franchise relationship.","when_due":"Continuous; disclosure annual + before sale.","evidence_required":"Disclosure document; franchise agreements; complaint records.","max_penalty_cents":21840000,"max_penalty_description":"Most civil penalty provisions: up to $218,400 (600 penalty units). Specified serious provisions (e.g. disclosure of materially relevant facts, restricting freedom of association): for corporations the greater of $10 million, 3× the benefit, or 10% of annual turnover; for individuals up to $500,000. Infringement notices: $21,840 / $4,368.","jurisdiction_code":"CWLTH","regulator_slugs":["accc"],"act_slugs":["competition-and-consumer-act-2010"],"reporting_frequency":"ongoing","topics":["competition","franchise"],"priority":"critical","status":"current","source_url":"https://accc.gov.au/business/industry-codes/franchising-code-of-conduct","editorial_status":"published"},{"slug":"dairy-code-of-conduct","title":"Dairy Code of Conduct (mandatory)","one_liner":"Mandatory Code governing milk supply agreements between dairy farmers + processors.","summary":"Dairy Code of Conduct (mandatory since 1 January 2020) regulates milk supply agreements. Required terms, minimum prices, prohibition on retrospective price changes + bargaining provisions.","who_must_comply":"Dairy processors + farmers.","what_triggers":"Dairy supply agreement.","when_due":"Annual + per agreement. Processors intending to buy milk must publish key documents on their website before 2 pm (AEST) on 1 June each year.","evidence_required":"Compliant supply agreements; dispute records.","max_penalty_description":"Civil penalties up to $109,200 (300 penalty units) per breach for a processor that is not a small business entity, and $36,400 (100 penalty units) for a small-business processor or a farmer. Infringement notices: $21,840 (corporations) or $4,368 (individuals). ACCC enforcement.","jurisdiction_code":"CWLTH","regulator_slugs":["accc"],"act_slugs":["competition-and-consumer-act-2010"],"applies_to_industries":["agriculture"],"reporting_frequency":"ongoing","topics":["competition","agriculture","dairy"],"priority":"high","status":"current","source_url":"https://accc.gov.au/business/industry-codes/dairy-code-of-conduct","editorial_status":"published"},{"slug":"nsw-environmental-planning-assessment","title":"NSW development consent (Environmental Planning and Assessment Act 1979)","one_liner":"Most development in NSW requires consent under EP&A Act + local LEP / SEPP.","summary":"The Environmental Planning and Assessment Act 1979 (NSW) sets the laws for urban and regional planning in New South Wales and how development is assessed. Part 4 deals with development assessment and Part 5 with environmental assessment, supported by the Environmental Planning and Assessment Regulation 2021, State environmental planning policies (SEPPs) and local environmental plans (LEPs). There are nine approval pathways, scaled to the size and impact of the project: exempt development needs no approval; complying development can be approved by a complying development certificate from a council or accredited certifier; most other development needs a development application to a consent authority, with regionally and State significant development assessed at higher levels. Once consent is granted, the proponent or person carrying out the work is responsible for meeting every condition.","who_must_comply":"Landowners, developers, builders and businesses proposing or carrying out development in NSW, from home renovations to State significant development and infrastructure. The proponent or the person carrying out the work is responsible for meeting the conditions of an approval.","what_triggers":"Carrying out development that is not exempt development under the LEP or the Exempt and Complying Development Codes SEPP, or using land for a purpose that requires consent. Designated development listed in Schedule 3 of the EP&A Regulation also needs an environmental impact statement.","when_due":"Before development starts: obtain the development consent or complying development certificate for the correct pathway. After approval, comply with consent conditions throughout the work and operation, including any compliance reports or independent audits the consent requires.","evidence_required":"Development consent or complying development certificate and its conditions; characterisation of the development against the LEP land-use terms; environmental impact statement where the development is designated; compliance reports and independent audit reports required by the consent; records answering inspections by the council or the Department.","max_penalty_description":"Prosecution for the most serious offences can attract fines of up to $5 million and a criminal conviction; penalty notices of up to $15,000 can also be issued, alongside official cautions, development control orders and enforceable undertakings under s 9.5 of the EP&A Act (NSW Department of Planning)","criminal_liability":true,"jurisdiction_code":"NSW","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"event_driven","topics":["planning","environment","nsw"],"priority":"high","status":"current","source_url":"https://www.planning.nsw.gov.au/the-planning-system/development-assessment/planning-approval-pathways","editorial_status":"published"},{"slug":"vic-planning-environment-act-1987","title":"VIC planning permits (Planning and Environment Act 1987)","one_liner":"Vic planning permits required for most development under Planning Schemes.","summary":"The Planning and Environment Act 1987 (Vic) controls the use and development of land through planning schemes. Where a planning scheme requires a permit, the use or development must not start until a permit is granted by the responsible authority, which is the municipal council for land in its district unless the scheme names another person, or the Minister for land outside a municipal district (s 13). Permits can carry conditions (s 62), and the responsible authority can enter into agreements about the land under s 173. A permit lapses if a development does not start within the time it specifies or, if none, within 3 years of issue, or is not completed within 5 years (s 68). Using or developing land in breach of a planning scheme, permit or s 173 agreement is an offence by the person, and also by the owner and the occupier of the land (s 126).","who_must_comply":"Any person who uses or develops land in Victoria, plus the owner and the occupier of the land, who are each separately liable for a contravention on it (s 126). The owner of Crown land is excluded from s 126. Officers of a body corporate can be liable for failing to exercise due diligence (s 128).","what_triggers":"Proposing a use or development of land, including subdivision, that the planning scheme does not allow as of right; or carrying on an existing use or development that is subject to permit conditions or a s 173 agreement.","when_due":"Before the use or development starts; then continuously for as long as the permit conditions or s 173 agreement apply. Start within the time the permit sets (3 years by default) and complete a development within its time (5 years by default) or the permit expires.","evidence_required":"Planning permit and endorsed plans; evidence that each permit condition has been met; records of the permit's start and completion dates against s 68; s 173 agreements; documents supplied to the responsible authority (false or misleading information is a separate offence under s 126A).","max_penalty_description":"Where no other penalty is set, an offence against the Act, including s 126, carries up to 1,200 penalty units or 10 years imprisonment for a natural person and up to 6,000 penalty units for a body corporate, plus up to 120 penalty units (natural person) or 600 penalty units (body corporate) for each day a continuing contravention continues after conviction (s 127). A responsible authority can also seek a civil penalty order (Division 2C) or issue a planning infringement notice (s 130)","criminal_liability":true,"jurisdiction_code":"VIC","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"event_driven","topics":["planning","environment","vic"],"priority":"high","status":"current","source_url":"https://www.legislation.vic.gov.au/in-force/acts/planning-and-environment-act-1987","editorial_status":"published"},{"slug":"qld-development-assessment","title":"QLD development assessment (Planning Act 2016)","one_liner":"QLD Planning Act 2016 + Development Assessment Rules govern development.","summary":"The Planning Act 2016 (Qld) sorts all development into three categories (s 44): accepted development, which needs no development approval; assessable development, which needs a development approval; and prohibited development, for which no application may be made. A categorising instrument such as a local planning scheme or the regulation decides the category, and development it does not categorise is accepted. Assessable development is assessed either by code assessment, against the stated assessment benchmarks, or by impact assessment (s 45). Applications are made to the assessment manager prescribed by regulation (s 48) and may be referred to referral agencies, with the process governed by the Development Assessment Rules (Part 4). A development approval attaches to the premises (s 73). Chapter 5 makes it an offence to carry out assessable development without a permit, to breach an approval, or to use premises unlawfully.","who_must_comply":"Any person who carries out development (building, plumbing, drainage or operational work, reconfiguring a lot, or a material change of use of premises) or uses premises in Queensland, including owners, developers, builders and businesses occupying premises. An approval binds the owner, the owner's successors in title and any occupier of the premises.","what_triggers":"Proposing development that a categorising instrument makes assessable, or a use of premises that is not a lawful use; prohibited development cannot be applied for at all.","when_due":"Before assessable development starts, all necessary development permits must be in effect (s 163). Conditions of the approval must be complied with for as long as they apply, and the use of premises must remain lawful.","evidence_required":"Category check against the planning scheme and other categorising instruments; development application, referral agency responses and decision notice; development permits and approved plans; evidence of compliance with each development condition; records supporting any exemption certificate (s 46) relied on.","max_penalty_description":"Carrying out assessable development without a development permit: up to 4,500 penalty units, or 17,000 penalty units on a Queensland or local heritage place (s 163). Carrying out prohibited development (s 162), contravening a development approval (s 164) or unlawfully using premises (s 165): up to 4,500 penalty units. Enforcement authorities can also issue show cause notices and enforcement notices (ss 167 to 168)","criminal_liability":true,"jurisdiction_code":"QLD","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"event_driven","topics":["planning","qld"],"priority":"high","status":"current","source_url":"https://www.legislation.qld.gov.au/view/html/inforce/current/act-2016-025","editorial_status":"published"},{"slug":"vic-environment-reference-standard","title":"VIC Environment Reference Standards (air, water, noise)","one_liner":"Vic EPA assesses environmental performance against Environment Reference Standards.","summary":"The Environment Reference Standard (ERS), made under the Environment Protection Act 2017 (Vic) in 2021, identifies the environmental values Victorians want to achieve and maintain for four elements of the environment (ambient air, ambient sound, land, and surface water and groundwater) and sets measurable indicators and objectives for each; the carbon monoxide objective for ambient air, for example, is 9.0 parts per million. The ERS is a benchmark for decisions, not a compliance limit: it does not create obligations or set levels it is acceptable to pollute up to. EPA Victoria must apply it when deciding development, operating and pilot project licences and aquifer discharge permits, and environmental auditors must consider it. For a business, the ERS shapes how its permission applications and audits are assessed, while the enforceable duty remains the general environmental duty.","who_must_comply":"Businesses applying to EPA Victoria for a development licence, operating licence, pilot project licence, licence exemption or permit to discharge or deposit waste to an aquifer; proponents preparing impact assessments; environmental auditors; and councils assessing planning permits and onsite wastewater exemptions where environmental values may be affected.","what_triggers":"Applying for an EPA permission, commissioning a preliminary risk screening assessment or environmental audit, or proposing a development whose impact on air, sound, land or water values a decision maker must assess.","when_due":"When preparing and lodging a permission application or undergoing an environmental audit; the general environmental duty applies continuously. The ERS itself must be reviewed every 10 years and can be amended earlier.","evidence_required":"Assessment of the proposal's impact on the relevant ERS environmental values and objectives; measures taken to meet the general environmental duty, including best available techniques and technologies; monitoring data for the relevant indicators; environmental audit or risk screening reports that consider the ERS.","max_penalty_description":"The ERS sets no enforceable limits, so it carries no penalty of its own. The general environmental duty does: EPA Victoria states there are significant penalties if businesses do not meet it, and EPA weighs the potential impact on ERS values when deciding a permission application","criminal_liability":true,"jurisdiction_code":"VIC","regulator_slugs":["epa-vic"],"act_slugs":["environment-protection-act-2017-vic"],"reporting_frequency":"ongoing","topics":["environment","vic","ers"],"priority":"high","status":"current","source_url":"https://www.epa.vic.gov.au/environment-reference-standard","editorial_status":"published"},{"slug":"afsl-rep-training-rg-146","title":"AFSL representative training (RG 146)","one_liner":"Representatives advising on financial products to retail clients must meet RG 146 training standards.","summary":"ASIC RG 146 sets the training requirements for representatives + authorised representatives advising on financial products to retail clients. Knowledge + skill levels by product category. Now replaced (for personal advice) by FASEA standards under s 921B for relevant providers.","who_must_comply":"AFSL holders + their representatives.","what_triggers":"Providing financial product advice.","when_due":"Continuous; CPD per RG 146.","evidence_required":"RG 146 training certificates; CPD log.","max_penalty_description":"Civil penalties under s 912A; representative removal","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["afsl_holder"],"reporting_frequency":"annual","topics":["financial-services","training","rg-146"],"priority":"high","status":"current","source_url":"https://asic.gov.au/regulatory-resources/find-a-document/regulatory-guides/rg-146-licensing-training-of-financial-product-advisers/","editorial_status":"published"},{"slug":"afsl-fsg-statement-of-advice","title":"Provide FSG + Statement of Advice to retail clients","one_liner":"Financial Services Guide before service; Statement of Advice for personal advice.","summary":"Sections 941A-952A Corporations Act require AFSL holders + ARs to provide a Financial Services Guide (FSG) before providing financial service to a retail client. Statement of Advice required for personal advice; SOAs detail subject + basis of advice + remuneration + warnings.","who_must_comply":"AFSL holders + ARs providing services to retail clients.","what_triggers":"Providing financial service or personal advice.","when_due":"FSG before service; SOA at time of advice.","evidence_required":"Current FSG; signed SOA + file note.","max_penalty_description":"Civil penalties to AFSL maximum; ASIC remediation orders","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["afsl_holder"],"reporting_frequency":"ongoing","topics":["financial-services","fsg","soa"],"priority":"critical","status":"current","source_url":"https://www.asic.gov.au/regulatory-resources/financial-services/","editorial_status":"published"},{"slug":"asic-rg-175-financial-product-advice","title":"Best interests duty for financial advisers (s 961B-G)","one_liner":"Personal advisers must act in client's best interests + meet related obligations.","summary":"Sections 961B-961G Corporations Act + ASIC RG 175 require providers of personal advice to retail clients to: (1) act in client's best interests; (2) provide appropriate advice; (3) warn if advice based on incomplete/inaccurate info; (4) prioritise client's interests over their own.","who_must_comply":"Personal advisers (relevant providers).","what_triggers":"Providing personal advice to a retail client.","when_due":"Continuous per engagement.","evidence_required":"SOA; client-best-interests-duty record; conflict register; prioritisation evidence.","max_penalty_cents":1820000000,"max_penalty_description":"Civil penalties to financial services maximum ($18.2M / 3× / 10%)","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"reporting_frequency":"ongoing","topics":["financial-services","best-interests","advice"],"priority":"critical","status":"current","source_url":"https://asic.gov.au/regulatory-resources/find-a-document/regulatory-guides/rg-175-licensing-financial-product-advisers-conduct-and-disclosure/","editorial_status":"published"},{"slug":"consumer-credit-fee-cap","title":"Small Amount Credit Contract + Consumer Lease caps (post-SACC reforms)","one_liner":"SACC + consumer lease fee caps + responsible lending tightened post-Royal Commission.","summary":"Financial Sector Reform Act 2022 (Cwlth) introduced SACC + consumer lease reforms including total cost caps + protected earnings amount caps for SACC borrowers + consumer lease providers. Restrictions on unsolicited offers.","who_must_comply":"SACC providers + consumer lease providers (Cash Converters, BNPL-adjacent).","what_triggers":"Providing SACC or consumer lease.","when_due":"Continuous.","evidence_required":"Cost cap compliance; protected earnings calculations; documentation.","max_penalty_cents":1820000000,"max_penalty_description":"Civil + criminal penalties to NCCP maximum","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["national-consumer-credit-protection-act-2009"],"applies_to_industries":["credit-licensees"],"reporting_frequency":"ongoing","topics":["credit","sacc","consumer-lease"],"priority":"critical","status":"current","source_url":"https://asic.gov.au/regulatory-resources/credit/","editorial_status":"published"},{"slug":"super-stronger-member-outcomes","title":"Stronger Member Outcomes — APRA SPS 515","one_liner":"RSE licensees must annually assess member-outcomes performance + take action.","summary":"APRA SPS 515 + SPG 515 require RSE licensees to conduct an annual member-outcomes assessment for each cohort (MySuper + Choice). Test investment performance, fees + costs, options + benefits, services. Take action where outcomes inadequate.","who_must_comply":"APRA-regulated RSE licensees.","what_triggers":"Annual cycle.","when_due":"Annual assessment + board sign-off.","evidence_required":"Outcomes assessment; board minutes; action plan.","max_penalty_description":"APRA enforcement actions; product closure decisions","jurisdiction_code":"CWLTH","regulator_slugs":["apra"],"act_slugs":["superannuation-industry-supervision-act-1993"],"applies_to_industries":["superannuation-trustees"],"reporting_frequency":"annual","topics":["super","member-outcomes","sps-515"],"priority":"critical","status":"current","source_url":"https://www.apra.gov.au/standards/sps-530","editorial_status":"published"},{"slug":"asic-licensed-derivative-issuer","title":"Hold AFSL with derivative authorisations (margin lending + CFD + binary)","one_liner":"Issuers of OTC derivatives to retail clients face product intervention orders + tightened conditions.","summary":"Margin lending + CFDs + binary options for retail clients have been subject to ASIC product intervention orders (binary options banned for retail clients since 3 May 2021, extended until 1 October 2031; CFD leverage caps + restrictions). Issuers must hold appropriate AFSL authorisations + observe intervention orders.","who_must_comply":"AFSL holders issuing OTC derivatives to retail clients.","what_triggers":"Issuing covered derivatives.","when_due":"Continuous.","evidence_required":"AFSL authorisation; product design conformance; client onboarding + suitability records.","max_penalty_cents":1820000000,"max_penalty_description":"Civil penalties to financial services maximum","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_industries":["fintech"],"reporting_frequency":"ongoing","topics":["financial-services","derivatives","product-intervention"],"priority":"critical","status":"current","source_url":"https://www.asic.gov.au/regulatory-resources/financial-services/","editorial_status":"published"},{"slug":"aged-care-charter-of-rights","title":"Act compatibly with the Statement of Rights (Aged Care Act 2024)","one_liner":"Registered providers must understand the Statement of Rights and act compatibly with it.","summary":"From 1 November 2025 the Charter of Aged Care Rights was replaced by the Statement of Rights in section 23 of the Aged Care Act 2024. It is a condition of registration (s 144) that registered providers demonstrate they understand the Statement of Rights and have practices in place to act compatibly with it, taking all reasonable and proportionate steps (s 24(2)).","who_must_comply":"Registered aged care providers.","what_triggers":"Onboarding a consumer.","when_due":"Continuous.","evidence_required":"Rights-based policies and practices, staff training on the Statement of Rights, information given to older people about their rights, complaints and feedback records.","max_penalty_description":"ACQSC compliance action; sanctions","jurisdiction_code":"CWLTH","regulator_slugs":["aged-care-quality"],"act_slugs":["aged-care-act-2024"],"applies_to_industries":["aged-care"],"reporting_frequency":"ongoing","topics":["aged-care","rights"],"priority":"high","status":"current","source_url":"https://www.agedcarequality.gov.au/older-people/your-rights","editorial_status":"published"},{"slug":"coronial-notification-state","title":"Notify the Coroner of a reportable death (state)","one_liner":"Health practitioners + others must report certain deaths to the State Coroner.","summary":"Each state has a Coroners Act setting circumstances requiring coronial notification — unexpected, violent, in care/custody, identity unknown, etc. Health practitioners + family + persons present must notify the relevant Coroner.","who_must_comply":"Health practitioners, aged care providers, NDIS providers, police, family.","what_triggers":"Death meeting reportable criteria.","when_due":"Immediately on awareness.","evidence_required":"Coroner notification; medical certificate of cause of death not to be issued where reportable.","max_penalty_description":"Criminal penalties for failure to report under state Coroners Acts","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"event_driven","topics":["health-practitioners","coroner"],"priority":"critical","status":"current","source_url":"https://www.coronerscourt.vic.gov.au","editorial_status":"published"},{"slug":"infection-control-state","title":"Comply with state infection control + notifiable disease rules","one_liner":"Health practitioners must notify State Health Departments of notifiable diseases.","summary":"State Public Health Acts require notification of listed notifiable diseases (e.g. measles, meningococcal, Q fever, tuberculosis, COVID-19) to State / Territory Health Departments + Health Practitioners themselves.","who_must_comply":"Treating health practitioners + diagnostic laboratories.","what_triggers":"Diagnosis of a notifiable condition.","when_due":"Per state notification timeline.","evidence_required":"Notification record; clinical record.","max_penalty_description":"State-based fines + AHPRA referral","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["ahpra"],"act_slugs":[],"applies_to_industries":["health-practitioners"],"reporting_frequency":"event_driven","topics":["health-practitioners","notifiable-disease"],"priority":"critical","status":"current","source_url":"https://www.health.gov.au/topics","editorial_status":"published"},{"slug":"livestock-transport-welfare","title":"Animal Welfare Standards + Guidelines — Land Transport of Livestock","one_liner":"National + state-implemented standards for road + rail transport of livestock.","summary":"The Australian Animal Welfare Standards and Guidelines for the Land Transport of Livestock, endorsed in September 2012, replaced the separate model codes for cattle, horses, pigs, poultry and road and rail transport. The Commonwealth develops the standards with the states and territories, and each state or territory implements them in its own law; in Queensland, for example, the transport code is compulsory and any person in charge of an animal has a duty of care under the Animal Care and Protection Act 2001 before, during and after transport. Responsibility is shared along the chain: the consignor prepares and selects livestock that are fit for the intended journey, the transporter loads at an appropriate density, inspects and spells the animals, and the receiver cares for them after unloading. Livestock that are not fit for the journey must not be loaded.","who_must_comply":"Everyone in charge of livestock moved by road or rail: consignors (owners and agents preparing stock), transporters and drivers, and receivers, including saleyards, spelling centres and transit centres that hold travelling stock. Heavy vehicle chain-of-responsibility duties for driver fatigue also extend to consignors and receivers.","what_triggers":"Mustering, selecting, loading, carrying or receiving livestock for transport by road or rail.","when_due":"Before loading (fitness for the intended journey, holding periods, feed and water), throughout the journey (inspections, loading density, maximum time off water and minimum spell periods) and on arrival (care after unloading). Journeys longer than 24 hours need records showing when the livestock had access to water.","evidence_required":"Records of fitness-for-journey selection and withdrawals; water access records for journeys over 24 hours; loading density assessments for each crate or container; journey inspection and spelling records; feeding records for cattle spelled in saleyards or transit centres; fatigue management records under the heavy vehicle chain of responsibility.","max_penalty_description":"Breaches are enforced under each state or territory's animal welfare law, which gives the standards legal effect (for example, the duty of care under Queensland's Animal Care and Protection Act 2001), and fatigue breaches under the Heavy Vehicle National Law chain-of-responsibility provisions","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"applies_to_industries":["agriculture","road-transport"],"reporting_frequency":"ongoing","topics":["animal-welfare","transport"],"priority":"high","status":"current","source_url":"https://www.business.qld.gov.au/industries/farms-fishing-forestry/agriculture/animal/move/welfare/load","editorial_status":"published"},{"slug":"industrial-chemicals-introducer","title":"Register + categorise industrial chemicals (Industrial Chemicals Act 2019)","one_liner":"Importers + manufacturers of industrial chemicals must register with AICIS + categorise introductions.","summary":"Under the Industrial Chemicals Act 2019 (Cth), a business that imports or manufactures ('introduces') industrial chemicals for commercial purposes, including finished products that contain them such as cosmetics, soap and cleaning products, must register with the Australian Industrial Chemicals Introduction Scheme (AICIS) at the correct registration level. Every introduction must be categorised before it happens: listed (on the Australian Inventory of Industrial Chemicals), exempted (very low risk), reported (low risk), assessed (medium to high risk), commercial evaluation, or exceptional circumstances. Reported introductions need a pre-introduction report, and assessed or commercial evaluation introductions need an assessment certificate or authorisation first. Each year, every registered introducer must lodge an annual declaration confirming its introductions were authorised under ss 25 to 30 of the Act, and keep category-specific records.","who_must_comply":"Every importer or manufacturer of industrial chemicals for commercial purposes, including small businesses making and selling soap, importers of cosmetics for sale and businesses introducing small quantities. An agent or consultant cannot lodge the annual declaration on the business's behalf.","what_triggers":"Importing or manufacturing an industrial chemical, or a product containing one, for commercial purposes. The registration level, and the fee and charge, is set by the value of industrial chemicals introduced in the previous financial year, not by sales or profit.","when_due":"Register before introducing. Categorise each introduction before it occurs and lodge any pre-introduction report or assessment application first. The AICIS registration year runs 1 September to 31 August; the annual declaration for that year, and any once-off exempted introduction declaration, is due by 30 November.","evidence_required":"AICIS registration at the correct level; categorisation records for every chemical and product; pre-introduction reports and assessment certificates where required; annual declaration lodgement; commercial records of the value of chemicals introduced (invoices, purchase orders, receipts, import declarations), kept for 5 years after the end of the registration year and produced within 20 working days if AICIS asks.","max_penalty_description":"Introducing an industrial chemical while unregistered for the registration year (s 13) or where the introduction is not authorised under ss 25 to 30 (s 24) is a fault-based offence and a civil penalty provision, each carrying 500 penalty units ($182,000), with a strict liability offence of 60 penalty units ($21,840). Failing to make the annual declaration (s 99) or to keep the information needed to demonstrate categorisation (s 102) carries up to 300 penalty units ($109,200). AICIS can also use infringement notices, enforceable undertakings and injunctions (Part 7)","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"annual","topics":["chemicals","environment","imports"],"priority":"high","status":"current","source_url":"https://www.industrialchemicals.gov.au/business/reporting-and-record-keeping-obligations/annual-declaration-all-introducers","editorial_status":"published"},{"slug":"stockholm-pop-controls","title":"Stockholm + Rotterdam Convention chemicals (POPs ban)","one_liner":"Persistent organic pollutants (PCBs, PFAS, etc.) banned / restricted under federal Acts.","summary":"Australia ratified the Stockholm Convention on Persistent Organic Pollutants (POPs) and the Rotterdam Convention on hazardous chemicals in trade in 2004. POPs, such as DDT, PCBs and some PFAS, persist in the environment and build up in food chains; Australia restricts the import, manufacture, use and export of the 12 POPs listed at ratification, and most later-listed POPs are also restricted, with many to be administered through the Industrial Chemicals Environmental Management Standard (IChEMS). Under the Rotterdam Convention's Prior Informed Consent procedure, Annex III chemicals may not be exported without the importing country's consent, and exports of chemicals severely restricted or banned in Australia need an export notification. Obligations are administered by AICIS for industrial chemicals, the APVMA for pesticides and the Australian Border Force at the border, with state and territory governments also helping to manage POPs. Where both conventions apply, the stricter Stockholm controls prevail.","who_must_comply":"Businesses that import, manufacture, use, export or dispose of POPs or Annex III chemicals, whether as industrial chemicals (AICIS) or pesticides and veterinary chemicals (APVMA); exporters of chemicals severely restricted or banned in Australia; and businesses exporting, importing or transiting hazardous waste containing them.","what_triggers":"Introducing, using or exporting a listed POP, importing or exporting a Rotterdam Annex III chemical, exporting a chemical severely restricted or banned in Australia, or moving hazardous waste across Australia's border.","when_due":"Before the import, manufacture, use or export: confirm the chemical's status with AICIS or the APVMA, obtain any required consent or lodge any export notification, and hold a hazardous waste permit before the waste is exported, imported or transited.","evidence_required":"Chemical identity and status checks against the Stockholm and Rotterdam lists and the IChEMS Register; AICIS or APVMA authorisations; importing-country consent or export notifications for Annex III and banned or severely restricted chemicals; hazardous waste permits with proof of ownership and control of the waste, packaging and transport arrangements, and evidence that the receiving facility is authorised.","max_penalty_description":"Breaches are enforced under the laws that implement the conventions, including the Industrial Chemicals Act 2019, agricultural and veterinary chemicals laws, customs prohibited-goods controls and the Hazardous Waste (Regulation of Exports and Imports) Act 1989; hazardous waste cannot lawfully cross the border without a permit","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"ongoing","topics":["chemicals","environment","pop"],"priority":"critical","status":"current","source_url":"https://www.dcceew.gov.au/environment/protection/chemicals-management/international-agreements/stockholm-convention","editorial_status":"published"},{"slug":"marine-pollution-marpol","title":"Comply with MARPOL — Protection of the Sea (Prevention of Pollution from Ships) Act 1983","one_liner":"Ship operators must comply with MARPOL Convention implementation.","summary":"The Protection of the Sea (Prevention of Pollution from Ships) Act 1983 (Cth) and AMSA's Marine Orders implement the International Convention for the Prevention of Pollution from Ships (MARPOL), the main international convention on ship-sourced pollution. Discharge requirements cover oil, noxious liquid substances, harmful substances in packaged form, sewage, garbage and air emissions. Annex V prohibits discharging garbage into the sea, with narrow exceptions for ship safety, saving life and accidental loss after reasonable precautions. Vessel operators must keep the records MARPOL requires: oil record books for oil tankers of 150 gross tonnage (GT) or more and all ships of 400 GT or more, and garbage management plans, placards and garbage record books for the vessels and platforms that need them. Certain pollution incidents must be reported to AMSA without delay, and state, territory or Commonwealth officials may inspect vessels for compliance.","who_must_comply":"Masters, owners, charterers, managers and operators of ships in Australian waters, including Australian vessels on overseas voyages, domestic commercial vessels and fishing vessels, and operators of fixed or floating platforms. Record-keeping thresholds depend on tonnage, voyage and passenger numbers.","what_triggers":"Operating a vessel or platform that generates oil residues, garbage, sewage or emissions, carrying oil, noxious liquid substances or packaged harmful substances, or being involved in a discharge or probable discharge above permitted MARPOL levels.","when_due":"Continuously while operating; each discharge, incineration or oil operation is recorded when it occurs. A reportable MARPOL incident is notified to AMSA without delay, and a written pollution report is provided within 24 hours after AMSA asks for it. Garbage record books are kept for 2 years after the last entry and oil record books for 3 years.","evidence_required":"Oil record book Parts I and II (paper or approved electronic); garbage management plan and placards where required; garbage record book (mandatory for vessels of 400 GT or more, vessels of 100 GT or more on an overseas voyage, vessels certified to carry 15 or more people on an overseas voyage, and fixed or floating platforms); records of lost fishing gear; MARPOL incident notifications and POLREP reports.","max_penalty_description":"AMSA states there are substantial penalties for MARPOL breaches under the Protection of the Sea (Prevention of Pollution from Ships) Act 1983, and that wrongful discharge of garbage can lead to fines or prosecution under state, territory or federal law depending on where the offence occurs","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["amsa"],"act_slugs":[],"applies_to_industries":["maritime"],"reporting_frequency":"ongoing","topics":["maritime","marpol","environment"],"priority":"critical","status":"current","source_url":"https://www.amsa.gov.au/marine-environment/marine-pollution","editorial_status":"published"},{"slug":"rms-vehicle-standards-state","title":"Comply with state vehicle standards + registration","one_liner":"Vehicle standards + registration administered by state road transport authorities.","summary":"A business that runs vehicles on public roads has two linked duties: keep each vehicle registered with the state or territory road authority, and keep it within the applicable vehicle standards. In NSW, for example, Transport for NSW registers vehicles, renewals need compulsory third party (CTP) insurance and, where required, a safety inspection, and driving an unregistered vehicle is illegal except in very limited circumstances. For heavy vehicles over 4.5 tonnes gross vehicle mass, the National Heavy Vehicle Regulator (NHVR) administers the Heavy Vehicle National Law (HVNL) and the Heavy Vehicle (Vehicle Standards) National Regulation in the ACT, NSW, Queensland, South Australia, Tasmania and Victoria. The NHVR regulates heavy vehicle standards, approves modifications and grants exemptions. The HVNL was amended from 1 August 2026.","who_must_comply":"Owners and registered operators of road vehicles, including fleet operators, transport businesses, tradespeople and agricultural businesses using conditional or seasonal registration. Heavy vehicle owners and operators (over 4.5 t GVM) must also meet HVNL vehicle standards; WA and NT vehicles must meet the HVNL when they cross into a participating jurisdiction.","what_triggers":"Using or keeping a vehicle on a road, buying or selling a vehicle (transfer of registration or notice of disposal), or modifying a heavy vehicle. Common heavy vehicle modifications need Approved Vehicle Examiner approval under VSB6; complex modifications need NHVR and AVE approval before the work is done.","when_due":"At first registration and at each renewal (with CTP insurance and any required safety inspection first); on a sale or disposal (transfer or notice of disposal); and before any heavy vehicle modification that requires approval is carried out. Vehicle standards apply continuously while the vehicle is in use.","evidence_required":"Current registration and CTP certificate for each vehicle; safety inspection reports; notices of disposal and transfers; for heavy vehicles, modification certificates and modification plates, NHVR approvals or exemption notices, and daily check and maintenance records against the National Heavy Vehicle Inspection Manual.","max_penalty_description":"Fines and infringement notices under each state's road transport law, and HVNL penalties for heavy vehicles. In NSW, a person may also be liable to compensate anyone injured in an accident involving an unregistered vehicle (Transport for NSW)","jurisdiction_code":"CWLTH","regulator_slugs":["nhvr"],"act_slugs":[],"reporting_frequency":"ongoing","topics":["transport","vehicles"],"priority":"high","status":"current","source_url":"https://www.nsw.gov.au/driving-boating-and-transport/driving-nsw/vehicle-registration","editorial_status":"published"},{"slug":"land-tax-qld","title":"Pay Queensland land tax","one_liner":"QLD land tax applies on aggregated land value above $600K (individuals) / $350K (companies + trusts).","summary":"Queensland land tax is an annual state tax under the Land Tax Act 2010 (Qld), levied on the freehold land an owner holds in Queensland at midnight on 30 June, for the whole financial year. Liability is assessed on the total taxable value of all the owner's Queensland land, including its share of jointly owned land, using the Valuer-General's annual site valuation (taxable value is the lesser of the statutory land value and the averaged value, s 16). The owner's principal place of residence is generally exempt, as is land used for primary production and some land held by charities and non-profit bodies. Rates depend on the owner type: individuals, companies and trustees, absentees, and foreign companies and trusts are assessed on separate scales. Queensland Revenue Office (QRO) issues an assessment notice; the owner does not lodge a return.","who_must_comply":"Individuals, companies (including clubs, associations and societies), trustees of trusts and superannuation funds, and absentees who own freehold land in Queensland whose total taxable value at 30 June is at or above the threshold for their owner type. A trustee of a special disability trust is assessed as an individual.","what_triggers":"Owning freehold land in Queensland at midnight on 30 June with a total taxable value of $600,000 or more (individuals) or $350,000 or more (companies, trustees and absentees), after exemptions such as the home exemption.","when_due":"Annually, by the due date shown on the land tax assessment notice issued by QRO for the financial year. Interest accrues on any overdue amount from the day after the due date, and instalment arrangements are available.","evidence_required":"Land tax assessment notices and payment records; Valuer-General land valuations; evidence supporting any home, primary production or other exemption claimed; ownership and trust documents establishing the owner type; QRO Online account with current contact details.","max_penalty_description":"Unpaid tax interest accrues on overdue land tax from the day after the due date, and penalties may also apply if the amount remains unpaid (QRO). Foreign companies, trustees of foreign trusts and absentees also pay a 3% surcharge on taxable land valued at $350,000 or more","jurisdiction_code":"QLD","regulator_slugs":["qro"],"act_slugs":["land-tax-act-2010-qld"],"reporting_frequency":"annual","topics":["tax","land-tax","state","qld"],"priority":"high","status":"current","threshold_description":"Total taxable value of Queensland land at 30 June of $600,000 or more (individuals); $350,000 or more (companies, trustees and absentees). Individuals pay $500 plus 1 cent per $1 over $600,000 in the first band; companies and trustees pay $1,450 plus 1.7 cents per $1 over $350,000.","source_url":"https://qro.qld.gov.au/land-tax/calculate/","editorial_status":"published"},{"slug":"stamp-duty-qld-residential","title":"Pay QLD transfer duty on residential property","one_liner":"QLD transfer duty progressive; foreign acquirer additional duty 8% (from 1 July 2024).","summary":"Transfer (stamp) duty under the Duties Act 2001 (Qld) applies when a person enters into a dutiable transaction in Queensland, such as a transfer of, or agreement to transfer, land and residential property. Documents must be lodged with Queensland Revenue Office (QRO), assessed and stamped; generally a transfer of land cannot be registered until it has been stamped. General rates rise on a sliding scale to $38,025 plus $5.75 per $100 over $1,000,000. Owner-occupiers may claim one of four home concessions, including a full first home (new home) concession for contracts dated 1 May 2025 or later. Foreign persons, including companies and trusts, pay additional foreign acquirer duty (AFAD) of 8% on acquisitions of residential land. Both parties are usually liable, but the purchaser usually pays.","who_must_comply":"Parties to a dutiable transaction over Queensland dutiable property, in practice the purchaser or transferee, including companies and trustees. Transfers between related legal entities (for example from a company to its owner) are also dutiable. Foreign persons acquiring residential land are additionally liable for AFAD.","what_triggers":"Entering into a dutiable transaction in Queensland, such as signing a contract to buy land, a transfer of dutiable property, a trust acquisition or a partnership acquisition (Duties Act 2001 s 9). Duty is nil where the dutiable value is not more than $5,000.","when_due":"Documents must be lodged within 30 days of when the liability arises, usually the date the contract is signed or becomes unconditional. Duty is then paid by the due date on the QRO assessment notice, and documents are stamped before settlement and registration.","evidence_required":"Signed contract; Form D2.2 transfer duty statement; any concession or exemption forms and supporting evidence; QRO assessment notice and stamped documents; for self-assessing solicitors or conveyancers, QRO Online lodgement records.","max_penalty_description":"Late lodgement or late payment can result in penalty tax and unpaid tax interest (QRO). A home concession carries obligations after it is claimed, and disposing of the home can affect the concession, leading to reassessment of the duty","jurisdiction_code":"QLD","regulator_slugs":["qro"],"act_slugs":["duties-act-2001-qld"],"reporting_frequency":"event_driven","topics":["tax","duties","state","qld","residential"],"priority":"high","status":"current","source_url":"https://qro.qld.gov.au/duties/transfer-duty/calculate/rates/","editorial_status":"published"},{"slug":"wine-equalisation-tax","title":"Wine Equalisation Tax (WET) for producers + wholesalers","one_liner":"WET at 29% on wine wholesale value; producer rebate capped at $400,000 per financial year from 1 July 2026.","summary":"A New Tax System (Wine Equalisation Tax) Act 1999. WET 29% on wholesale value of wine in Australia. Producer rebate capped at $400,000 per financial year from 1 July 2026 ($350,000 from 1 July 2018 to 30 June 2026). Lodged via BAS quarterly or monthly per assignment.","who_must_comply":"Wine producers + wholesalers.","what_triggers":"Wholesaling wine in Australia.","when_due":"Per BAS cycle.","evidence_required":"WET calculations; producer rebate claim; wholesale records.","max_penalty_description":"Failure-to-lodge + shortfall penalties","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":[],"applies_to_industries":["agriculture","retail"],"reporting_frequency":"quarterly","topics":["tax","wet","wine"],"priority":"high","status":"current","source_url":"https://ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/wine-equalisation-tax","editorial_status":"published"},{"slug":"luxury-car-tax","title":"Pay Luxury Car Tax (LCT) on vehicles above threshold","one_liner":"LCT at 33% on the GST-inclusive value of luxury cars above LCT threshold.","summary":"A New Tax System (Luxury Car Tax) Act 1999. LCT 33% on portion above LCT threshold. 2026-27 thresholds: $91,661 (fuel-efficient vehicles) and $80,809 (other vehicles) (2025-26: $91,387 / $80,567). The definition of a fuel-efficient vehicle changed from 1 July 2025. Reported via BAS.","who_must_comply":"Importers + dealers + business buyers above threshold.","what_triggers":"Importing/selling/leasing a luxury car.","when_due":"Per BAS.","evidence_required":"LCT calculations; vehicle valuation; fuel-efficient eligibility evidence.","max_penalty_description":"Shortfall penalties + interest","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":[],"reporting_frequency":"quarterly","topics":["tax","lct"],"priority":"medium","status":"current","source_url":"https://ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/luxury-car-tax","editorial_status":"published"},{"slug":"fuel-tax-credits","title":"Claim Fuel Tax Credits (FTC) for eligible business fuel use","one_liner":"Eligible business activities can claim back fuel tax via FTC system.","summary":"Fuel Tax Act 2006. Eligible activities (heavy vehicles + machinery + auxiliary equipment + off-road business use) can claim Fuel Tax Credits. Quarterly via BAS. Documentation requirements robust.","who_must_comply":"Businesses using fuel in eligible activities.","what_triggers":"Fuel use in eligible activity.","when_due":"Per BAS cycle.","evidence_required":"Fuel purchase records; activity evidence; rate calculations.","max_penalty_description":"Recovery of overclaimed credits + interest + penalties","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":[],"reporting_frequency":"quarterly","topics":["tax","ftc"],"priority":"medium","status":"current","source_url":"https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/","editorial_status":"published"},{"slug":"vevo-employer-verification","title":"Document VEVO checks + retain employer records (ss 245AB and 245AC Migration Act)","one_liner":"Employers should document VEVO checks at hire; statutory defence for compliant employers.","summary":"Sections 245AB(2) and 245AC(2) of the Migration Act 1958 provide a defence for employers who take reasonable steps to verify a worker's work rights (including by using a computer system prescribed by the regulations, typically VEVO). Without documentation an employer cannot show reasonable steps if an illegal-worker prosecution or civil penalty proceeding arises. Employers declared prohibited employers under s 245AYJ must not allow additional non-citizens to begin work (s 245AYL).","who_must_comply":"All Australian employers + labour-hire intermediaries.","what_triggers":"Hiring a non-citizen.","when_due":"At hire; periodic re-check for fixed-term visas.","evidence_required":"VEVO check screenshot/PDF; periodic re-verifications; passport scan if relevant.","max_penalty_description":"Loss of statutory defence + criminal exposure for allowing illegal work","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["home-affairs","abf"],"act_slugs":["migration-act-1958"],"reporting_frequency":"ongoing","topics":["migration","work-rights"],"priority":"critical","status":"current","source_url":"https://immi.homeaffairs.gov.au/visas/","editorial_status":"published"},{"slug":"skills-in-demand-visa-2024","title":"Skills in Demand visa (subclass 482) — 3 streams from 7 December 2024","one_liner":"Subclass 482 (Skills in Demand) nominations are made in one of 3 streams: Specialist Skills, Core Skills or Labour Agreement.","summary":"The Subclass 482 (Skills in Demand) visa lets an approved employer sponsor a skilled worker for a position it cannot fill with a suitably skilled Australian, for up to 4 years. Under the Migration Regulations 1994, a nomination is made in one of three streams (reg 2.73(6)): the Specialist Skills stream, for occupations in ANZSCO Major Groups 1, 2, 4, 5 or 6 where earnings are at least the specialist skills income threshold; the Core Skills stream, for occupations specified in the Minister's instrument under reg 2.72(9); or the Labour Agreement stream, under a work agreement. For the Specialist and Core streams the sponsor must be a standard business sponsor, the position must be genuine and full-time, and the annual market salary rate and the worker's earnings must be at least the relevant income threshold, which is indexed. Approved sponsors then carry continuing sponsorship obligations under Division 2.19.","who_must_comply":"Employers that nominate an occupation for a Subclass 482 (Skills in Demand) visa: standard business sponsors (including overseas business sponsors) in the Specialist Skills and Core Skills streams, and parties to a labour agreement in the Labour Agreement stream.","what_triggers":"Nominating a position for a Subclass 482 visa holder, and employing a primary sponsored person while sponsorship obligations continue.","when_due":"Before the visa application: the nomination is lodged with the fee and any nomination training contribution charge (reg 2.73). While sponsoring: notify Immigration within 28 days when the sponsored person ceases employment and within 28 days of other prescribed changes or events (reg 2.84), and keep records for the period set by reg 2.82.","evidence_required":"Standard business sponsorship approval or labour agreement; nomination showing the stream, ANZSCO occupation, annual market salary rate method and earnings; evidence the position is genuine and full-time and that the business can pay at least the annual market salary rate; employment contract; records kept under reg 2.82 (pay, terms and conditions equivalent to Australian workers under reg 2.79); notifications under reg 2.84.","max_penalty_description":"Failing to satisfy a sponsorship obligation is a civil penalty contravention of up to 240 penalty units ($87,360) for an individual sponsor, or up to 5 times that (1,200 penalty units, $436,800) for a body corporate, per failure (Migration Act 1958 s 140Q(1)). The Minister can also cancel the sponsor's approval or bar it from sponsoring (s 140M), accept enforceable undertakings (s 140RA) and issue compliance notices (s 140RB)","criminal_liability":false,"jurisdiction_code":"CWLTH","regulator_slugs":["home-affairs"],"act_slugs":["migration-act-1958"],"reporting_frequency":"ongoing","topics":["migration","skilled-visa"],"priority":"critical","status":"current","source_url":"https://immi.homeaffairs.gov.au/visas/getting-a-visa/visa-listing/skills-in-demand-visa-subclass-482","editorial_status":"published"},{"slug":"ahpra-cosmetic-advertising-2025","title":"Cosmetic surgery advertising guidelines (Medical Board, from 1 July 2023)","one_liner":"Cosmetic surgery advertising guidelines since 1 July 2023: bans on testimonials, edited before/after images and influencer-style content.","summary":"The Medical Board of Australia's guidelines for registered medical practitioners who advertise cosmetic surgery were issued on 1 July 2023. They prohibit testimonials, require that before and after images of cosmetic surgery are not edited or enhanced, and make practitioners responsible for advertising content arranged with social media influencers.","who_must_comply":"Medical practitioners performing cosmetic surgery + procedures.","what_triggers":"Advertising cosmetic surgery/procedures.","when_due":"Continuous from 1 July 2023.","evidence_required":"Advertising compliance review; before-publication legal sign-off; influencer briefing.","max_penalty_description":"AHPRA disciplinary action; registration consequences; offences under s 133 of the National Law for unlawful advertising","jurisdiction_code":"CWLTH","regulator_slugs":["ahpra"],"act_slugs":["health-practitioner-regulation-national-law-act-2009"],"applies_to_industries":["health-practitioners"],"reporting_frequency":"ongoing","topics":["health-practitioners","cosmetic-surgery","advertising"],"priority":"critical","status":"current","source_url":"https://www.medicalboard.gov.au/Codes-Guidelines-Policies/Guidelines-for-registered-medical-practitioners-who-advertise-cosmetic-surgery","editorial_status":"published"},{"slug":"ahpra-cpd-medical","title":"Comply with Medical Board CPD requirements (50 hours minimum)","one_liner":"Medical practitioners must meet CPD requirements set by the Medical Board annually.","summary":"Medical Board of Australia sets CPD requirements — 50 hours each calendar year (25 hours reviewing performance and measuring outcomes, 12.5 hours educational, 12.5 hours any category), logged with an AMC-accredited CPD home under a written annual professional development plan. From 2023, all registered medical practitioners must hold CPD home + meet annual requirements including reviewing performance + cultural safety.","who_must_comply":"Registered medical practitioners.","what_triggers":"Medical registration.","when_due":"Continuous; annual CPD year.","evidence_required":"CPD home record; activity log.","max_penalty_description":"Conditions on registration; suspension; cancellation","jurisdiction_code":"CWLTH","regulator_slugs":["ahpra"],"act_slugs":["health-practitioner-regulation-national-law-act-2009"],"applies_to_industries":["health-practitioners"],"reporting_frequency":"annual","topics":["health-practitioners","cpd"],"priority":"critical","status":"current","source_url":"https://www.medicalboard.gov.au/Professional-Performance-Framework/CPD/What--do-I-need-to-do","editorial_status":"published"},{"slug":"ndis-audit-cycle","title":"Comply with NDIS quality auditor cycle for registered providers","one_liner":"Registered NDIS providers must pass NDIS Quality auditor cycle (verification + certification audits).","summary":"NDIS providers undergo audit cycles aligned to risk: verification (lower-risk supports) or certification (higher-risk supports like SDA, behaviour support, restrictive practices). Approved Quality Auditors conduct.","who_must_comply":"Registered NDIS providers, including, from 1 July 2026, all supported independent living (SIL) and NDIS digital platform providers.","what_triggers":"Initial registration + renewal cycle.","when_due":"Per audit cycle set by the NDIS Commission and the provider's registration.","evidence_required":"Audit certificate; corrective actions; ongoing quality system records.","max_penalty_description":"Conditions on registration; suspension; cancellation","jurisdiction_code":"CWLTH","regulator_slugs":["ndis-commission"],"act_slugs":["national-disability-insurance-scheme-act-2013"],"applies_to_industries":["ndis-providers"],"reporting_frequency":"ongoing","topics":["ndis","audit"],"priority":"critical","status":"current","source_url":"https://www.ndiscommission.gov.au/providers","editorial_status":"published"},{"slug":"ndis-claims-fraud-2024","title":"NDIS fraud prevention + reporting obligations","one_liner":"NDIS providers must implement fraud-prevention systems + report suspected fraud.","summary":"Post-Tune Review, NDIS Fraud Strategy + Provider Obligations focus on fraud prevention. Providers must implement fraud risk frameworks + report suspected fraud via the NDIS Fraud Reporting + Scams Helpline.","who_must_comply":"All NDIS providers (registered + unregistered).","what_triggers":"Suspected fraud against NDIS scheme.","when_due":"Suspicion event-driven.","evidence_required":"Fraud risk framework; incident reports; staff training.","max_penalty_description":"Criminal prosecution for fraud; provider banning","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["ndis-commission"],"act_slugs":["national-disability-insurance-scheme-act-2013"],"applies_to_industries":["ndis-providers"],"reporting_frequency":"ongoing","topics":["ndis","fraud"],"priority":"critical","status":"current","source_url":"https://www.ndiscommission.gov.au/about-us/what-we-do","editorial_status":"published"},{"slug":"acnc-private-ancillary-fund","title":"PAF (Private Ancillary Fund) governance + minimum distributions","one_liner":"PAFs must distribute minimum 5% of net assets annually + comply with PAF Guidelines.","summary":"Taxation Administration (Private Ancillary Fund) Guidelines 2019, administered by the ATO. Each year after the establishment year, a PAF must distribute at least 5% of the market value of its net assets at the end of the previous financial year (minimum $11,000 where fund expenses are paid from fund assets or income). Trustee responsibilities include an investment strategy and audit requirements.","who_must_comply":"Trustees of PAFs.","what_triggers":"Operating a PAF.","when_due":"Annual minimum distribution + annual reporting.","evidence_required":"Distribution records; investment strategy; auditor's report; PAF Annual Return.","max_penalty_description":"Loss of PAF status; DGR endorsement consequences; tax recovery","jurisdiction_code":"CWLTH","regulator_slugs":["ato","acnc"],"act_slugs":[],"applies_to_entity_types":["charity"],"applies_to_industries":["charities-nfp"],"reporting_frequency":"annual","topics":["charities","paf","distributions"],"priority":"critical","status":"current","source_url":"https://www.ato.gov.au/businesses-and-organisations/not-for-profit-organisations/getting-started/in-detail/types-of-dgrs/l-z/private-ancillary-funds","editorial_status":"published"},{"slug":"tafe-quality-frameworks","title":"TAFE governance + quality compliance","one_liner":"TAFEs operate as state government entities under joint state + federal VET framework.","summary":"TAFE institutes are public providers, but to deliver nationally recognised training they must be registered training organisations (RTOs) and meet the same national quality framework as private providers. Only RTOs listed on the National Training Register can deliver and assess nationally recognised training, issue qualifications and statements of attainment, and apply for government VET funding. The 2025 Standards for RTOs, made under the National Vocational Education and Training Regulator Act 2011 and in effect from 1 July 2025, have three parts: Outcome Standards for training quality, Compliance Standards for the integrity of the sector, and a Credential Policy for trainers, assessors and validators. ASQA regulates most RTOs, including all that deliver VET to overseas students. TAFEs must also report VET activity data to NCVER, submit an annual quality indicator summary to ASQA, and renew their registration.","who_must_comply":"TAFE institutes and other public providers registered as RTOs, including TAFEs that are ESOS providers on CRICOS for overseas students. State and territory governance requirements for TAFEs are separate and are not covered here.","what_triggers":"Delivering or assessing nationally recognised training, issuing VET qualifications, receiving government VET funding, or enrolling overseas students in VET courses.","when_due":"Continuously against the 2025 Standards. VET activity data for each calendar year is reported to NCVER early in the following year (or through the state training authority). The quality indicator annual summary for the previous calendar year is due to ASQA between 1 January and 30 June; late submissions after 30 June are not accepted. Registration is renewed before it expires.","evidence_required":"Current RTO registration and scope on the National Training Register; evidence against the Outcome Standards, Compliance Standards and Credential Policy (trainer and assessor credentials, validation records); AVETMISS or VET Information Standard data submissions; learner and employer quality indicator survey results; testamurs and statements of attainment records; ESOS records for overseas students.","max_penalty_description":"ASQA regulates RTOs under the National Vocational Education and Training Regulator Act 2011 and can take regulatory action against a provider's registration; an organisation that is not a registered RTO on the National Training Register cannot advertise, offer or deliver nationally recognised VET","jurisdiction_code":"CWLTH","regulator_slugs":["asqa"],"act_slugs":[],"reporting_frequency":"ongoing","topics":["vet","tafe"],"priority":"high","status":"current","source_url":"https://www.asqa.gov.au/for-providers/standards-for-RTOs/about-the-standards","editorial_status":"published"},{"slug":"open-banking-major-banks-cdr","title":"CDR action initiation: framework legislated (2024), no actions designated yet","one_liner":"The CDR framework allows accredited persons to initiate actions such as payments, but no action type has been designated yet.","summary":"The Treasury Laws Amendment (Consumer Data Right) Act 2024 (assent 26 August 2024) extends the CDR framework so accredited persons could initiate actions, such as payments, on a consumer's instruction. Obligations arise only once a type of action is declared and rules are made. In August 2024 the Government announced a reset of the CDR, and no action initiation obligations apply to banks as at October 2026.","who_must_comply":"No one yet: obligations arise only once a type of action is designated and rules are made.","what_triggers":"Being a data holder or accredited recipient.","when_due":"No date. Depends on future declarations and rules.","evidence_required":"Action Initiation accreditation + technical compliance.","max_penalty_description":"Civil penalty provisions under Part IVD of the Competition and Consumer Act 2010 would apply once obligations arise; ACCC + OAIC enforcement.","jurisdiction_code":"CWLTH","regulator_slugs":["accc","oaic"],"act_slugs":["competition-and-consumer-act-2010"],"applies_to_industries":["banking-adi","fintech"],"reporting_frequency":"ongoing","topics":["cdr","open-banking","action-initiation"],"priority":"medium","status":"upcoming","source_url":"https://cdr.gov.au","editorial_status":"published"},{"slug":"directors-discharge-of-duties","title":"Discharge of directors' duties — practical evidence","one_liner":"Directors must contemporaneously document discharge of duties for defence in s 180-183 cases.","summary":"Discharge of statutory duties (ss 180-183 Corporations Act) requires contemporaneous evidence. Board minutes + papers, attendance at risk + audit committees, due-diligence files, training + advice records all support the business judgment rule (s 180(2)) defence.","who_must_comply":"All company directors + officers.","what_triggers":"Continuous discharge of directors' duties.","when_due":"Continuous.","evidence_required":"Board minutes; papers; risk + audit committee attendance; training; advice records.","max_penalty_description":"Civil penalties + criminal exposure for serious breaches","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_entity_types":["company"],"reporting_frequency":"ongoing","topics":["directors","evidence"],"priority":"high","status":"current","source_url":"https://asic.gov.au/for-business/running-a-company/company-officeholder-duties/","editorial_status":"published"},{"slug":"corporate-governance-asx-board-composition","title":"ASX-listed entity board independence + composition (CGC Principle 2)","one_liner":"ASX entities should have majority-independent boards + clear board charter.","summary":"Principle 2 of the Corporate Governance Principles and Recommendations (fourth edition, February 2019) asks a listed entity to structure its board to be effective and add value. Its recommendations are that a majority of the board be independent directors (2.4); that the chair be an independent director and not the same person as the CEO (2.5); that the entity have a nomination committee of at least three members, a majority independent and chaired by an independent director, or explain its alternative processes (2.1); that it disclose a board skills matrix (2.2); that it disclose which directors it considers independent and each director's length of service (2.3); and that it run induction and professional development for directors (2.6). The recommendations are not mandatory: Listing Rule 4.10.3 requires each entity to report against them on an 'if not, why not' basis.","who_must_comply":"Entities admitted to the ASX official list as an ASX Listing. ASX Debt Listings and ASX Foreign Exempt Listings are outside Listing Rule 4.10.3 (Guidance Note 9).","what_triggers":"Being an ASX Listing at any time during a reporting period. The board decides whether to adopt each Principle 2 recommendation; if it does not follow one for any part of the period, it must say so and give its reasons and any alternative practice adopted.","when_due":"Each reporting period. The corporate governance statement (or the URL where it is published) goes in the annual report, must be current at the balance date or a later date the entity specifies, and must be approved by the board. An Appendix 4G is lodged with ASX at the same time as the annual report.","evidence_required":"Board-approved corporate governance statement and Appendix 4G; nomination committee charter, membership and meeting attendance; board skills matrix; independence assessments of each non-executive director against the Box 2.3 factors, made at least annually; record of each director's length of service; director induction and professional development records.","max_penalty_description":"No penalty attaches to departing from a Principle 2 recommendation, provided the departure and reasons are disclosed. Failing to give the corporate governance statement or Appendix 4G required by Listing Rules 4.10.3 and 4.7.3 is a breach of the Listing Rules, which ASX enforces under its compliance and enforcement practices","jurisdiction_code":"CWLTH","regulator_slugs":["asx"],"act_slugs":[],"applies_to_entity_types":["company"],"reporting_frequency":"annual","topics":["corporate-governance","listed","independence"],"priority":"high","status":"current","source_url":"https://www.asx.com.au/about/regulation/corporate-governance-principles-and-recommendations","editorial_status":"published"},{"slug":"app-2-anonymity-pseudonymity","title":"APP 2 — anonymity + pseudonymity for individuals","one_liner":"Where reasonable, individuals must be able to deal with you anonymously or under a pseudonym.","summary":"APP 2 requires APP entities to provide individuals with the option of dealing anonymously or under a pseudonym, unless impracticable or required by law. Limits the default-required identification many businesses impose unnecessarily.","who_must_comply":"All APP entities.","what_triggers":"Engaging with individuals where identification not strictly required.","when_due":"Continuous.","evidence_required":"Workflow analysis; consent + opt-out options; identifiers minimised.","max_penalty_description":"Same penalty regime as broader Privacy Act breaches","jurisdiction_code":"CWLTH","regulator_slugs":["oaic"],"act_slugs":["privacy-act-1988"],"reporting_frequency":"ongoing","topics":["privacy","app"],"priority":"medium","status":"current","source_url":"https://oaic.gov.au/privacy/australian-privacy-principles/australian-privacy-principles-guidelines/chapter-2-app-2-anonymity-and-pseudonymity","editorial_status":"published"},{"slug":"app-3-sensitive-information","title":"APP 3 collection of sensitive information","one_liner":"APP 3 bars collecting sensitive information — health, race, religion, sexual orientation and more — without consent. What counts as sensitive, the exceptions and penalties.","summary":"APP 3 restricts collection of sensitive information (health, religious beliefs, racial/ethnic origin, political opinions, criminal record, biometric data + similar) to circumstances where the individual consents + collection is reasonably necessary, or specified exceptions apply.","who_must_comply":"All APP entities collecting sensitive information.","what_triggers":"Collecting sensitive information.","when_due":"At each collection event.","evidence_required":"Consent records; necessity assessment; collection notice.","max_penalty_description":"Interference with privacy, enforceable under the Privacy Act's civil penalty regime (up to the greater of $50M, 3× benefit or 30% of adjusted turnover for serious interferences). OAIC biometric determinations include Clearview AI and 7-Eleven (2021). In Bunnings (ART, February 2026) the Tribunal upheld the APP 1 and APP 5 breaches.","jurisdiction_code":"CWLTH","regulator_slugs":["oaic"],"act_slugs":["privacy-act-1988"],"reporting_frequency":"ongoing","topics":["privacy","app","sensitive-information"],"priority":"critical","status":"current","source_url":"https://oaic.gov.au/privacy/australian-privacy-principles/australian-privacy-principles-guidelines/chapter-3-app-3-collection-of-solicited-personal-information","editorial_status":"published"},{"slug":"aml-domestic-pep-detection","title":"Detect + enhance due diligence on Domestic + Foreign PEPs","one_liner":"AML/CTF Rules require detection + EDD on Politically Exposed Persons (foreign + domestic + international organisation).","summary":"The AML/CTF Act (s 5) and AML/CTF Rules (ss 1-5, 5-5, 6-23, 6-24) require reporting entities to identify whether a customer, beneficial owner or person on whose behalf the customer acts is a politically exposed person (foreign, domestic or international organisation PEP). For foreign PEPs, and for domestic or international-organisation PEPs where the customer's ML/TF risk is high, you must get senior manager approval and establish source of funds and source of wealth on reasonable grounds before providing the service. Apply enhanced CDD whenever the customer's ML/TF risk is high.","who_must_comply":"All AUSTRAC reporting entities.","what_triggers":"Customer onboarding + ongoing screening.","when_due":"At onboarding, and whenever an existing customer (or beneficial owner) becomes a PEP. Review frequency is set by your AML/CTF policies and the customer's risk.","evidence_required":"Screening tool integration; PEP list updates; EDD file notes; senior management approvals.","max_penalty_cents":3640000000,"max_penalty_description":"Civil penalty of up to $36.4M (body corporate) or $7.28M (individual), maximum per contravention","jurisdiction_code":"CWLTH","regulator_slugs":["austrac"],"act_slugs":["anti-money-laundering-and-counter-terrorism-financing-act-2006"],"reporting_frequency":"ongoing","topics":["aml-ctf","pep","edd"],"priority":"critical","status":"current","source_url":"https://www.austrac.gov.au/industry-and-business/obligations-and-guidance/your-amlctf-program/customer-due-diligence/politically-exposed-persons-pep","editorial_status":"published"},{"slug":"aml-sanctions-screening-dfat","title":"Comply with Australian sanctions law + screening (DFAT)","one_liner":"Australian sanctions law prohibits dealings with designated persons + entities. Screening required.","summary":"Autonomous Sanctions Act 2011 + Charter of the United Nations Act 1945 + their regulations prohibit dealings with designated persons + entities. DFAT Consolidated List maintained. Sanctions breaches = strict liability criminal offence.","who_must_comply":"All Australian persons + entities + persons in Australia.","what_triggers":"Dealings + transactions.","when_due":"Continuous screening.","evidence_required":"Sanctions screening tool integration; DFAT Consolidated List checks; risk assessment.","max_penalty_description":"Criminal — up to 10 years imprisonment + corporate penalties","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"ongoing","topics":["sanctions","compliance","international"],"priority":"critical","status":"current","source_url":"https://www.dfat.gov.au/international-relations/security/sanctions","editorial_status":"published"},{"slug":"hazardous-chemicals-register","title":"Maintain Hazardous Chemicals Register + manifest (WHS Reg)","one_liner":"PCBUs handling hazardous chemicals must maintain a register + (above threshold) a manifest.","summary":"Model WHS Regulations Chapter 7 require PCBUs handling hazardous chemicals to: identify, maintain a register (SDS + quantities), maintain a manifest if quantities exceed Schedule 11 thresholds, notify the regulator + manage risks (control + storage + emergency planning).","who_must_comply":"PCBUs handling hazardous chemicals above prescribed thresholds.","what_triggers":"Holding hazardous chemicals.","when_due":"Continuous; manifest update on quantity change.","evidence_required":"Hazardous chemicals register; manifest; SDS; regulator notification.","max_penalty_description":"WHS penalties + Cat 1/2/3 exposure for serious breach","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["safe-work-australia"],"act_slugs":["work-health-and-safety-act-2011"],"reporting_frequency":"ongoing","topics":["whs","hazardous-chemicals"],"priority":"critical","status":"current","source_url":"https://safeworkaustralia.gov.au/safety-topic/hazards/chemicals","editorial_status":"published"},{"slug":"asbestos-management-state","title":"Asbestos management — workplace + dwelling rules (state)","one_liner":"Asbestos work requires licensed asbestos removalist + asbestos management plan.","summary":"Each state has asbestos rules (Vic Asbestos Regulations under OHS Act; NSW WHS Reg Ch 8; etc.). Friable asbestos (Class A) + non-friable (Class B) work requires licensed asbestos removalist. Workplaces with asbestos require management plan + register.","who_must_comply":"PCBUs with asbestos on premises; asbestos removalists.","what_triggers":"Identified asbestos; planned removal.","when_due":"Continuous management; before any work.","evidence_required":"Asbestos register + management plan; removalist licence; clearance certificate.","max_penalty_description":"Substantial state-based fines + criminal liability for serious breaches","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["safe-work-australia","worksafe-vic","safework-nsw","whs-qld"],"act_slugs":["work-health-and-safety-act-2011"],"applies_to_industries":["construction","manufacturing"],"reporting_frequency":"ongoing","topics":["whs","asbestos"],"priority":"critical","status":"current","source_url":"https://safeworkaustralia.gov.au/safety-topic/hazards/asbestos","editorial_status":"published"},{"slug":"acl-product-safety-standards","title":"Comply with mandatory product safety standards + bans (ACL)","one_liner":"Schedule 2 ACL — suppliers must comply with mandatory product safety standards + permanent bans.","summary":"Sections 105-122 ACL — Minister can make mandatory safety standards (e.g. children's toys, baby walkers, exercise cycles, button batteries) + permanent bans (e.g. asbestos products, certain chemicals). Suppliers must comply or face penalties + recall.","who_must_comply":"Suppliers of consumer goods covered by mandatory standards or bans.","what_triggers":"Supplying covered goods.","when_due":"Continuous.","evidence_required":"Standard compliance evidence; test reports; supplier chain documentation.","max_penalty_cents":10000000000,"max_penalty_description":"ACL penalty regime up to $100M / 30% turnover for serious breach (from 28 March 2026)","jurisdiction_code":"CWLTH","regulator_slugs":["accc"],"act_slugs":["competition-and-consumer-act-2010"],"reporting_frequency":"ongoing","topics":["consumer-law","product-safety"],"priority":"critical","status":"current","source_url":"https://www.productsafety.gov.au/business/search-mandatory-standards","editorial_status":"published"},{"slug":"acl-button-battery-standard","title":"Button + coin battery safety standard (mandatory)","one_liner":"Suppliers of products containing button + coin batteries must meet 2022 mandatory standard.","summary":"Consumer Goods (Products Containing Button/Coin Batteries) Safety Standard 2020 mandatory from 22 June 2022. Requires secure battery compartments + warnings + child-resistant packaging on batteries.","who_must_comply":"Suppliers of products containing button/coin batteries (toys, remotes, watches, etc.).","what_triggers":"Supplying covered products.","when_due":"Continuous.","evidence_required":"Standard compliance evidence; product testing; labelling.","max_penalty_cents":10000000000,"max_penalty_description":"ACL penalty regime; recall obligations","jurisdiction_code":"CWLTH","regulator_slugs":["accc"],"act_slugs":["competition-and-consumer-act-2010"],"reporting_frequency":"ongoing","topics":["consumer-law","product-safety","button-batteries"],"priority":"critical","status":"current","source_url":"https://www.productsafety.gov.au/standards/button-and-coin-batteries","editorial_status":"published"},{"slug":"iso-27001-isms-certification","title":"ISO/IEC 27001 ISMS certification — increasingly customer-mandated","one_liner":"Information Security Management System per ISO 27001 increasingly required by customers + government.","summary":"ISO/IEC 27001 sets requirements for an Information Security Management System (ISMS). Certification by accredited certification body (JAS-ANZ). Not legally mandated but: customer + government tender required; reasonable-steps evidence under APP 11; aligned with ASD ISM where applicable.","who_must_comply":"Voluntary; commercially mandated by customers / tenders.","what_triggers":"Customer or tender requirement.","when_due":"Continuous; surveillance audits + recertification cycle.","evidence_required":"ISMS documentation; ISO 27001 certificate; audit reports.","max_penalty_description":"Loss of certification + commercial / tender consequences","jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"ongoing","topics":["cyber","iso-27001","isms"],"priority":"high","status":"current","source_url":"https://www.iso.org/standard/27001","editorial_status":"published"},{"slug":"redundancy-pay-nes","title":"Pay redundancy under NES (s 119 FW Act)","one_liner":"NES redundancy pay of 4 to 16 weeks by continuous service (12 weeks at 10+ years); small business exempt.","summary":"NES s 119 sets minimum redundancy pay from 4 weeks (1 to under 2 years' continuous service) rising to 16 weeks (9 to under 10 years), then 12 weeks for 10 years or more. Casual service does not count (s 119(3)). Small business employers (fewer than 15 employees) are exempt (s 121). Awards and agreements may be more generous.","who_must_comply":"National-system employers (excl. small business for NES) + per award.","what_triggers":"Genuine redundancy termination.","when_due":"At termination payment.","evidence_required":"Service records; redundancy calculation; pay record.","max_penalty_description":"Civil penalties for underpayment; underpayment recovery","jurisdiction_code":"CWLTH","regulator_slugs":["fwo"],"act_slugs":["fair-work-act-2009"],"reporting_frequency":"event_driven","topics":["workplace","redundancy","nes"],"priority":"high","status":"current","source_url":"https://fairwork.gov.au/ending-employment/redundancy","editorial_status":"published"},{"slug":"notice-of-termination-nes","title":"Provide minimum notice of termination (NES s 117)","one_liner":"NES minimum notice of termination scales from 1 week to 5 weeks based on service + age 45+.","summary":"Section 117 Fair Work Act + NES sets minimum notice of termination: 1 week (<1yr), 2 weeks (1-3yr), 3 weeks (3-5yr), 4 weeks (5+yr); +1 week additional if 45+ years old + 2+ years service. Awards or contracts may extend.","who_must_comply":"National-system employers.","what_triggers":"Termination of employee.","when_due":"Notice prior to termination, or payment in lieu.","evidence_required":"Termination letter; payment records.","max_penalty_description":"Civil penalty for underpayment; underpayment recovery","jurisdiction_code":"CWLTH","regulator_slugs":["fwo"],"act_slugs":["fair-work-act-2009"],"reporting_frequency":"event_driven","topics":["workplace","termination","nes"],"priority":"high","status":"current","source_url":"https://fairwork.gov.au/ending-employment/notice-and-final-pay","editorial_status":"published"},{"slug":"post-employment-restraints","title":"Enforce + manage post-employment restraints — current state","one_liner":"Restraint of trade common law + 2024 reforms restricting non-competes under $183K salary.","summary":"Post-employment restraints (non-compete, non-solicit, confidentiality) governed by common law (reasonable to protect legitimate business interest). 2024 Closing Loopholes framework includes Treasurer's recommendation to restrict non-compete clauses for workers under $183K (TBD final form). NSW + Vic restraints common-law assessed.","who_must_comply":"Employers using restraint clauses.","what_triggers":"Employment contract with restraints; termination triggering restraint.","when_due":"At contract design + termination.","evidence_required":"Reasonable + limited duration + geographic + activity scope; consideration for restraint.","max_penalty_description":"Restraints typically severed if unreasonable; common-law contract claim","jurisdiction_code":"CWLTH","regulator_slugs":["fwc"],"act_slugs":["fair-work-act-2009"],"reporting_frequency":"event_driven","topics":["workplace","restraints","non-compete"],"priority":"medium","status":"current","source_url":"https://treasury.gov.au/consultation","editorial_status":"published"},{"slug":"water-act-2007-mdba","title":"Comply with Water Act 2007 (Cwlth) + state water entitlements","one_liner":"Federal Water Act + state water Acts govern water entitlement + use.","summary":"The Water Act 2007 (Cth) is the framework for managing the Murray–Darling Basin, Australia's largest water resource, in the national interest. It required the Murray–Darling Basin Authority (MDBA) to prepare the Basin Plan 2012, which sets sustainable diversion limits on how much surface water and groundwater can be taken, requirements for state water resource plans, an environmental watering plan, a water quality and salinity management plan, and rules on trading water rights. Basin state governments write water resource plans that set local rules on how much water can be taken, and the entitlements, licences, metering and take that bind individual users are administered under state water law. Since 5 August 2021 the Inspector-General of Water Compliance has held the Commonwealth's Basin compliance and enforcement functions, and the ACCC develops and enforces water charge and water market rules.","who_must_comply":"Irrigators, farms, mining operations and other businesses in the Murray–Darling Basin that hold water access entitlements or licences, take surface water or groundwater, or trade water rights; businesses that levy water charges covered by the water charge rules; and Basin state governments, which are responsible for complying with water resource plans.","what_triggers":"Taking or using water from a Basin water resource, holding or trading a water access right in the Basin, or charging for water services covered by the Water Act's water charge and market rules.","when_due":"Continuous: water may be taken only within the entitlement, licence conditions and water resource plan rules in force for the catchment; trades follow the Basin Plan trading rules at the time of the trade; metering and take reporting follow the relevant state's requirements.","evidence_required":"Water access entitlements, licences and allocation statements; meter readings and records of water taken; trade and transfer records; evidence that take stayed within licence conditions and the water resource plan rules.","max_penalty_description":"Unauthorised take or breach of licence conditions is enforced under state water law, and the Inspector-General of Water Compliance oversees and can inquire into compliance with the Water Act, the Basin Plan and the Murray–Darling Basin Agreement; breaches of water market and water charge rules are enforced by the ACCC","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"applies_to_industries":["agriculture","mining"],"reporting_frequency":"ongoing","topics":["water","environment","mdba"],"priority":"high","status":"current","source_url":"https://www.mdba.gov.au/about-us/what-we-do/water-act","editorial_status":"published"},{"slug":"national-construction-code-bca","title":"Building work — comply with National Construction Code (NCC)","one_liner":"Buildings must comply with NCC (incorporating BCA + plumbing).","summary":"National Construction Code (NCC) sets minimum requirements for design + construction of new buildings + plumbing in Australia. Incorporated into state Building Acts. Performance-based but with deemed-to-satisfy provisions. The current edition is NCC 2025, published on 1 May 2026; NCC 2022 still applies where NCC 2025 has not yet been adopted. Adoption: Vic, WA and ACT from 1 May 2026 (WA and ACT with 12-month transitions); SA Plumbing Code from 1 May 2026 and BCA from 1 May 2027; NSW, Qld and Tas from 1 May 2027; NT has not adopted NCC 2025. Check state variations.","who_must_comply":"Designers, builders, certifiers.","what_triggers":"Building work — new construction + significant alterations.","when_due":"Continuous; per project.","evidence_required":"Design + certification documentation; certifier sign-off; compliance reports.","max_penalty_description":"State-based penalties; designer + builder + certifier liability; insurance + reputation","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["vba-vic-building-authority","qbcc-qld-building","nsw-building-commissioner"],"act_slugs":[],"applies_to_industries":["construction"],"reporting_frequency":"ongoing","topics":["construction","ncc","building-standards"],"priority":"critical","status":"current","source_url":"https://ncc.abcb.gov.au/ncc-2025/ncc-2025-state-and-territory-adoption-information","editorial_status":"published"},{"slug":"rsl-licensing-state","title":"Hold valid liquor licence (state liquor licensing)","one_liner":"Liquor sale / supply requires state-issued licence; multiple categories.","summary":"Each state administers liquor licensing (Liquor Control Victoria, Liquor & Gaming NSW, OLGR Qld + equivalents). Licence categories: on-licence (consumption on premises), packaged liquor, club, late-night, special event. RSA training mandatory for serving staff.","who_must_comply":"Operators of premises selling / supplying liquor.","what_triggers":"Sale or supply of liquor.","when_due":"Continuous; annual fees + renewals.","evidence_required":"Current licence; RSA training records; complaints log.","max_penalty_description":"Suspension/cancellation; criminal for unlicensed sale; significant fines","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["liquor-and-gaming-nsw","olgr-qld"],"act_slugs":[],"applies_to_industries":["hotels-pubs","cafes-and-restaurants"],"reporting_frequency":"annual","topics":["liquor","licensing"],"priority":"critical","status":"current","source_url":"https://www.vic.gov.au/liquor-control-victoria","editorial_status":"published"},{"slug":"rcg-rsa-mandatory-training","title":"RSA + RCG mandatory training (liquor + gaming)","one_liner":"Staff serving alcohol or in gaming venues need RSA / RCG certificates.","summary":"State requirements for Responsible Service of Alcohol (RSA) for staff serving alcohol + Responsible Conduct of Gambling (RCG / RSG) for staff in gaming venues. Refresher periods vary by state (typically every 3-5 years).","who_must_comply":"Staff serving alcohol + gaming venue staff.","what_triggers":"Serving alcohol or working in gaming venue.","when_due":"Before starting role; refresh per state.","evidence_required":"Current state-issued RSA + RCG certificates.","max_penalty_description":"Employer + employee liable; significant fines; licence consequences","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["liquor-and-gaming-nsw","olgr-qld","vcglr"],"act_slugs":[],"applies_to_industries":["hotels-pubs","cafes-and-restaurants","gambling"],"reporting_frequency":"ongoing","topics":["liquor","gambling","training"],"priority":"high","status":"current","source_url":"https://www.vic.gov.au/liquor-control-victoria","editorial_status":"published"},{"slug":"vic-foi-act","title":"Comply with Vic FOI Act 1982 (state)","one_liner":"Victorian agencies + ministers respond to state FOI requests within 30 days.","summary":"The Freedom of Information Act 1982 (Vic) gives every person a right to request access to documents held by Victorian government agencies and ministers. An agency that receives a request must work with the applicant to make it valid, which usually means paying the application fee (currently $34.50, indexed each 1 July) or obtaining a hardship waiver; where a request does not yet meet the Act's requirements, the agency contacts the applicant within 21 days. A decision must be made within 30 to 45 days, depending on whether third parties must be consulted, unless the applicant agrees to an extension. The decision states whether all, some or none of the documents are released and which exemptions apply, such as unreasonable disclosure of personal affairs information. Agencies also publish Part II statements, and the Office of the Victorian Information Commissioner (OVIC) reviews decisions and handles complaints.","who_must_comply":"Victorian government agencies and ministers that hold documents, including bodies listed in OVIC's agency finder. Private businesses are not directly bound, but documents they give to an agency can be requested, and they may be consulted as third parties before release.","what_triggers":"Receiving an FOI request for documents held by the agency or minister, or holding documents that contain a business's or individual's information that another person has requested.","when_due":"Within 21 days of receiving an invalid request, tell the applicant what is needed; decide a valid request within 30 days, or up to 45 days where third parties must be consulted, unless the applicant consents to an extension.","evidence_required":"FOI request register; records of validity checks, fee payments and waivers; third-party consultation records; decision letters stating the documents released and the exemptions applied; edited copies released with the applicant's agreement; Part II statements; correspondence with OVIC on reviews and complaints.","max_penalty_description":"Enforcement is through oversight rather than fines: an applicant who does not receive all the documents can apply to OVIC for an independent review of the decision, and can complain to OVIC about how the request was processed, including delay past the statutory timeframe","jurisdiction_code":"VIC","regulator_slugs":["ovic"],"act_slugs":[],"reporting_frequency":"event_driven","topics":["foi","transparency","vic"],"priority":"high","status":"current","source_url":"https://ovic.vic.gov.au/freedom-of-information/for-the-public/find-and-request-access-to-information/","editorial_status":"published"},{"slug":"legal-profession-trust-account-nsw","title":"NSW + VIC solicitor trust account requirements","one_liner":"Solicitors holding client trust money face strict trust account + audit requirements.","summary":"The Legal Profession Uniform Law, which applies in both New South Wales and Victoria, and the Legal Profession Uniform General Rules 2015 govern how a law practice handles trust money: money entrusted to it in connection with legal services, including costs paid in advance, controlled money and transit money. A law practice that receives trust money must maintain a general trust account, may receive trust money only if a principal or legal director holds a practising certificate authorising it, must keep complete and unalterable trust records, and must have those records examined by an external examiner for each trust examination year (1 April to 31 March). Deficiencies and irregularities must be reported in writing to the regulator (Uniform Law ss 148 and 154), and the Board may grant exemptions from trust accounting obligations on written application.","who_must_comply":"Law practices (and, in Victoria, approved barristers' clerks) that receive trust money in NSW or Victoria, their principals and legal directors, associates authorised to operate the trust account, and Australian-registered foreign lawyers practising foreign law in the jurisdiction.","what_triggers":"Receiving trust money in the course of, or in connection with, legal services. A practice that receives only controlled money or transit money (other than in cash) need not maintain a general trust account, but the money remains regulated.","when_due":"Continuous record-keeping and reconciliation; external examination for each trust examination year ending 31 March, with Victorian external examiners lodging end-of-year documentation with the Board by 31 May. A practice that ceases to be authorised to receive trust money lodges examination reports within 60 days after the relevant examination period (General Rules r 68(4)). Irregularities are notified in writing when discovered.","evidence_required":"General trust account and trust ledger records kept in trust accounting software or a paper ledger (not a spreadsheet, General Rules r 40); bank reconciliations; external examiner's report and end-of-trust-year Parts A and B; written notice of associates authorised at 1 July to sign trust cheques or make transfers (General Rules r 50(2)); deficiency and irregularity notifications; Victorian statutory deposit account records.","max_penalty_description":"Causing a deficiency in a trust account or trust ledger account, or failing to pay or deliver trust money, without reasonable excuse is an offence with a maximum penalty of 500 penalty units or 5 years imprisonment or both (Victorian Legal Services Board). Failing to maintain a trust account or to produce records for external examination also attracts penalties under the Uniform Law","criminal_liability":true,"jurisdiction_code":"NSW","regulator_slugs":["lspc-nsw","lsb-vic"],"act_slugs":[],"applies_to_industries":["lawyers-and-solicitors"],"reporting_frequency":"annual","topics":["legal-profession","trust-account"],"priority":"critical","status":"current","source_url":"https://lsbc.vic.gov.au/lawyers/trust-accounts/operating-trust-account","editorial_status":"published"},{"slug":"asrs-scope-3-assurance","title":"AASB S2 Scope 3 emissions + assurance phase-in","one_liner":"Group 1 entities must report Scope 3 from year 2 + escalating assurance through to FY30.","summary":"AASB S2 mandates Scope 1 + 2 from year 1; Scope 3 from year 2. Limited assurance over Scope 1 + 2 from year 1, escalating to reasonable assurance over all greenhouse gas disclosures from FY30 for Group 1 entities. ASIC + AASB monitoring + thresholds for Group 2 + 3 phase-in.","who_must_comply":"Group 1 (large entities + NGER reporters), staged Group 2 (FY27), Group 3 (FY28).","what_triggers":"Mandatory climate disclosure regime under Treasury Laws Amendment (Financial Markets, Sustainability and Other Measures) Act 2024.","when_due":"Group 1: Scope 1 and 2 emissions, with limited assurance, from the first reporting year (financial years starting on or after 1 Jan 2025); Scope 3 from the second reporting year; full audit of the whole sustainability report for financial years starting on or after 1 July 2030.","evidence_required":"Climate-related financial disclosures section in annual report. Auditor assurance report. NGER alignment.","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"reporting_frequency":"annual","topics":["climate","esg","disclosure"],"priority":"critical","status":"current","effective_date":"2025-01-01","source_url":"https://www.aasb.gov.au/pronouncements","related_obligation_slugs":["asrs-climate-disclosure"],"editorial_status":"published"},{"slug":"modern-slavery-statement-cwlth","title":"Modern Slavery Statement (Cwlth)","one_liner":"Entities with consolidated revenue ≥$100M must publish a Modern Slavery Statement annually.","summary":"Modern Slavery Act 2018 (Cwlth) requires reporting entities (≥$100M consolidated revenue) to publish a Modern Slavery Statement addressing 7 mandatory criteria within 6 months of year-end. The statutory review recommended penalties for non-compliance and a $50 million threshold; the Government's 2 December 2024 response agreed to 25 of 30 recommendations. No penalties have been legislated. Joint statements permitted.","who_must_comply":"Entities with ≥$100M consolidated revenue + Commonwealth (mandatory regardless of revenue).","what_triggers":"Annual financial year close.","when_due":"Within 6 months of financial year end.","evidence_required":"Published statement addressing 7 mandatory criteria, signed by principal governing body.","jurisdiction_code":"CWLTH","regulator_slugs":["modern-slavery-comm"],"act_slugs":[],"reporting_frequency":"annual","topics":["modern-slavery","esg","supply-chain"],"priority":"high","status":"current","source_url":"https://modernslaveryregister.gov.au","editorial_status":"published"},{"slug":"modern-slavery-statement-nsw","title":"NSW Modern Slavery Act reporting (NSW public entities and their suppliers)","one_liner":"Covered NSW public entities must take reasonable steps on modern slavery risk and report annually; their suppliers are drawn in through tender and contract clauses.","summary":"The Modern Slavery Act 2018 (NSW) and related legislation impose modern slavery due diligence and reporting obligations on more than 400 NSW public entities, with the legal obligations taking effect from 1 July 2022. The NSW Anti-slavery Commissioner, whose role the Act created, has issued a Shared Implementation Framework built around the Guidance on Reasonable Steps to Manage Modern Slavery Risks in Operations and Supply-Chains (GRS), formally in effect from 1 January 2024, together with an Inherent Risk Identification Tool, model tender and contract clauses and a public register. Where the NSW Procurement Board directs an entity to conform to the GRS, the direction has the force of law. Businesses that supply NSW government bodies meet these obligations through tender questions, contract clauses and due diligence requests passed down the supply chain.","who_must_comply":"Covered NSW public entities, including agencies within the NSW Procurement Policy Framework, local councils, certain NSW universities and Local Aboriginal Land Councils (the Commissioner publishes the list of covered entities). Their suppliers are drawn in contractually through GRS model tender and contract clauses.","what_triggers":"Being a covered NSW public entity that procures goods and services; for suppliers, tendering for or holding a NSW public sector contract that includes modern slavery clauses.","when_due":"Annually: modern slavery information is included in the entity's formal annual report (timing set by its governing legislation) and the online GRS Annual Reporting Form is submitted when that report is published. Inherent Risk Identification Tool version 2.0 applies from 1 July 2025 (financial-year reporters) or 1 January 2026 (calendar-year reporters).","evidence_required":"Annual report modern slavery disclosures (using the Appendix K template); submitted GRS Annual Reporting Form; category-level risk mapping with the Inherent Risk Identification Tool and supplier-level due diligence; tender and contract clauses (heightened or streamlined); heightened modern slavery due diligence reports where required; remediation records.","max_penalty_description":"No pecuniary penalty for covered public entities is stated in the Commissioner's guidance; compliance is overseen by the Anti-slavery Commissioner, and a NSW Procurement Board direction to conform to the GRS has the force of law. Supplier obligations arise from the modern slavery clauses in each NSW government contract.","jurisdiction_code":"NSW","regulator_slugs":["anti-slavery-commissioner-nsw"],"act_slugs":[],"reporting_frequency":"annual","topics":["modern-slavery","esg"],"priority":"medium","status":"current","source_url":"https://dcj.nsw.gov.au/legal-and-justice/our-commissioners/anti-slavery-commissioner/due-diligence-and-reporting.html","editorial_status":"published"},{"slug":"banking-code-of-practice","title":"Banking Code of Practice 2025","one_liner":"ABA member banks bound by the Banking Code — fair conduct + dispute resolution requirements.","summary":"Banking Code of Practice 2025 (in force 28 February 2025). Replaces 2021 Code. Customer-owned banks have their own Code. AFCA enforces Code commitments alongside ASIC + ABA Banking Code Compliance Committee (BCCC).","who_must_comply":"All ABA members + any bank that voluntarily subscribes.","what_triggers":"Bank-customer relationship establishment.","when_due":"Continuous compliance + annual self-assessment.","evidence_required":"Internal compliance framework + BCCC reporting + customer remediation.","max_penalty_description":"Code-based; reputational + AFCA reliance on Code in determinations","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":[],"applies_to_industries":["banking-adi"],"reporting_frequency":"ongoing","topics":["banking","conduct","code","consumer-protection"],"priority":"high","status":"current","effective_date":"2025-02-28","source_url":"https://www.ausbanking.org.au/banking-code/","editorial_status":"published"},{"slug":"general-insurance-code","title":"General Insurance Code of Practice 2020","one_liner":"ICA member insurers bound by service standards + claims handling timeframes.","summary":"General Insurance Code of Practice 2020 + 2024 amendments. Governs claims handling, financial hardship, vulnerable customers, sales practices. Code Governance Committee + AFCA enforces.","who_must_comply":"All Insurance Council of Australia members.","what_triggers":"Customer relationship establishment + claim lodgement.","when_due":"Ongoing. Strict claims handling timeframes.","evidence_required":"Claims management system + complaint handling logs + CGC reporting.","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":[],"applies_to_industries":["insurance-general"],"reporting_frequency":"ongoing","topics":["insurance","conduct"],"priority":"high","status":"current","source_url":"https://insurancecouncil.com.au/cop/","editorial_status":"published"},{"slug":"life-insurance-code","title":"Life Insurance Code of Practice (CALI)","one_liner":"Life insurers that subscribe to the Life Insurance Code of Practice (owned by the Council of Australian Life Insurers) must meet its sales, underwriting, claims and vulnerability standards; current version March 2025.","summary":"Life Insurance Code of Practice, owned and published by the Council of Australian Life Insurers (CALI); the current version is March 2025. It sets sales standards, medical evidence requirements, claims timeframes, and standards for mental health and vulnerable customers. The Life Code Compliance Committee monitors compliance.","who_must_comply":"Life insurers that subscribe to the Code.","what_triggers":"Customer relationship + claim lodgement.","when_due":"Ongoing.","evidence_required":"Compliance framework, CCC reporting, customer outcome data.","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":[],"reporting_frequency":"ongoing","topics":["insurance","conduct"],"priority":"high","status":"current","effective_date":"2023-07-01","source_url":"https://lifeccc.org.au/about/about-the-code/","editorial_status":"published"},{"slug":"asic-rg-274-product-design-obligations","title":"Design and Distribution Obligations (DDO) — RG 274","one_liner":"Issuers + distributors of retail financial products bound by DDO from 5 October 2021.","summary":"Section 994B Corporations Act. Issuers must make TMD identifying class of consumers + review triggers. Distributors must distribute consistently with TMD + report significant dealings outside TMD to issuer + ASIC. RG 274 guides.","who_must_comply":"AFSL holders issuing or distributing retail financial products + credit products.","what_triggers":"Issuing or distributing in-scope retail product.","when_due":"TMD before first distribution; review on triggers; significant dealings within 10 business days.","evidence_required":"TMD; distribution monitoring; significant dealings notifications; periodic review.","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"reporting_frequency":"ongoing","topics":["financial-services","consumer-protection"],"priority":"critical","status":"current","effective_date":"2021-10-05","source_url":"https://www.asic.gov.au/regulatory-resources/find-a-document/regulatory-guides/rg-274-product-design-and-distribution-obligations/","editorial_status":"published"},{"slug":"trade-marks-registration","title":"Trade Marks Act 1995 — registration + renewal","one_liner":"IP Australia administers trade mark registration; 10-year terms + renewals + use requirements.","summary":"Registration under the Trade Marks Act 1995 gives the owner exclusive rights to use a brand for the classes of goods and services it is registered in. IP Australia runs a four-step process: application, examination, acceptance and registration. Fees are charged per class across the 45 classes of goods and services, and are lower when the 60,000-item picklist is used. Examination usually takes 3 to 4 months from filing; accepted marks are advertised in the Australian Official Journal of Trade Marks for two months, during which anyone may oppose, and even an expedited application cannot be registered sooner than seven months after filing. An optional pre-application service, TM Headstart, gives an indicative assessment before filing but has strict 5-day deadlines. Registration provides 10 years' protection from the filing date, and the owner is responsible for managing and maintaining it.","who_must_comply":"Businesses, sole traders and other owners that want exclusive rights to a name, logo or other sign for their goods or services in Australia, and anyone choosing a new brand who needs to check it does not conflict with existing registered marks.","what_triggers":"Adopting or launching a brand, product name or logo; receiving an examination report (for example a section 44 objection citing an earlier mark); an opposition being filed; or the 10-year registration anniversary approaching.","when_due":"Before launch where possible, because registration takes at least seven months from filing. Respond to examination reports by the due date shown; TM Headstart steps lapse if the 5-day deadlines are missed; opposition window two months from advertisement; protection runs 10 years from the filing date.","evidence_required":"Clearance search results; filed application listing classes and goods or services; examination reports and responses, including evidence of how the mark has been used and promoted where needed to overcome an objection; acceptance and registration notices; records of ongoing use of the mark.","max_penalty_description":"There is no penalty for not registering, but an unregistered brand has no exclusive statutory protection, and a TM Headstart pre-application lapses if its deadlines are missed. IP Australia fees are charged per class of goods and services, and are lower when the picklist is used.","jurisdiction_code":"CWLTH","regulator_slugs":["ip-australia"],"act_slugs":["trade-marks-act-1995"],"reporting_frequency":"one_off","topics":["ip","trademark"],"priority":"medium","status":"current","source_url":"https://www.ipaustralia.gov.au/trade-marks/timeframes-and-fees","editorial_status":"published"},{"slug":"patents-act-1990","title":"Patents Act 1990 — standard + innovation patents","one_liner":"IP Australia administers standard + innovation patents (innovation patent system closing).","summary":"The Patents Act 1990 governs how an invention becomes an enforceable Australian patent through IP Australia. A provisional application secures the earliest priority date; a complete application for a standard patent starts the formal process, which runs through examination, acceptance (advertised in the Australian Official Journal of Patents, with a 3-month opposition window) and grant, taking at least 6 months and sometimes several years. Examination must be requested within 5 years of filing or the application lapses, and rights cannot be enforced until the application has been examined. A granted standard patent lasts 20 years from filing, or 25 years for pharmaceutical patents, provided renewal fees are paid. The innovation patent has been phased out: the last filing day was 25 August 2021, though existing innovation patents continue until expiry.","who_must_comply":"Inventors, employers and other owners seeking exclusive rights to an invention in Australia, and patent holders maintaining granted patents. Businesses launching products should also search existing patents to avoid infringing them.","what_triggers":"Developing a new invention you intend to commercialise (ideally filing before any public disclosure), receiving an examination reminder, or approaching a renewal date on a granted patent.","when_due":"Request examination within 5 years of the filing date (IP Australia sends a reminder near the deadline, after which there are 2 months to act). Examination usually takes around 12 months from request, or about 8 weeks if expedited. Oppositions may be filed within 3 months of the acceptance notice. Renewal fees fall due throughout the patent term.","evidence_required":"Provisional and complete specifications with claims; examination request and responses to examination reports; acceptance notice; grant certificate; renewal fee receipts; prior-art search results; invention disclosure records establishing ownership and dates.","max_penalty_description":"There is no fine for not patenting, but rights are lost if deadlines are missed: an application lapses if examination is not requested and paid for within the 5-year period (or 2 months after the reminder), and a granted patent ceases if renewal fees are not paid. IP Australia charges fees at filing, examination request and acceptance, with per-claim fees above 20 claims for examinations requested from 1 October 2024.","jurisdiction_code":"CWLTH","regulator_slugs":["ip-australia"],"act_slugs":["patents-act-1990"],"reporting_frequency":"one_off","topics":["ip","patents"],"priority":"medium","status":"current","source_url":"https://www.ipaustralia.gov.au/patents/timeframes-and-fees","editorial_status":"published"},{"slug":"designs-act-2003","title":"Designs Act 2003 — design registration","one_liner":"IP Australia administers registered designs — visual appearance of products.","summary":"Under the Designs Act 2003, protecting the visual appearance of a product is a two-part process run by IP Australia: registration, then certification through examination. Registration takes at least 3 months (assessment usually about 8 weeks) and publishes the owner, designer and images on Australian Design Search; a registered design can only be enforced against infringers once it has been examined and certified, which takes about 13 more weeks. Several designs may share one application only if every product sits in the same Locarno class. A design right lasts 5 years from the filing date and can be renewed once, for a maximum of 10 years. Since 10 March 2022 a 12-month grace period lets an owner file after its own (or a leaked) public disclosure, although a third party who began using a similar design first may be protected by the prior-use exemption.","who_must_comply":"Designers and design owners (including employers and successors in title) who want enforceable rights in the overall visual appearance of a new and distinctive physical product made on a commercial scale (for example a couch, a car or a dress), and businesses that need to clear new products against existing registered designs.","what_triggers":"Deciding to protect a new product design, ideally before any public disclosure; a third party requesting examination of your registered design; or the 5-year renewal date approaching.","when_due":"File before disclosure, or within 12 months of the first public disclosure if relying on the grace period (claimed at filing or any time before examination). Renew before the 5-year anniversary of filing; late renewal attracts a fee for each month late, for up to six months.","evidence_required":"Filed application with design representations and product name; Locarno classification; Statement of Newness and Distinctiveness; certificate of registration and, for enforcement, certificate of examination; grace-period declaration with dated evidence of first publication; renewal receipts.","max_penalty_description":"There is no penalty for not registering, but an unregistered or uncertified design cannot be enforced against copiers. A registration ceases if the owner does not pay its share of the examination fee when a third party requests examination, and lapses after 5 years if not renewed (and permanently after 10 years). IP Australia charges a fee per design at filing, a further fee to request examination and a renewal fee, with higher fees for postal lodgement.","jurisdiction_code":"CWLTH","regulator_slugs":["ip-australia"],"act_slugs":["designs-act-2003"],"reporting_frequency":"one_off","topics":["ip","designs"],"priority":"low","status":"current","source_url":"https://www.ipaustralia.gov.au/design-rights/timeframes-and-fees","editorial_status":"published"},{"slug":"copyright-record-keeping","title":"Copyright Act 1968: orphan works search and record-keeping","one_liner":"From 2 April 2026, anyone using orphan works must do a reasonably diligent search, keep a record of it and give notice to get the limited-remedies protection.","summary":"The Copyright Amendment Act 2026 (No. 29, 2026), in force from 2 April 2026, inserted Division 2AAA into Part V of the Copyright Act 1968. Where a copyright owner cannot be identified and located, a court's remedies against the user are limited (s 116AAD) if the user shows (s 116AAE) that it conducted a reasonably diligent search within a reasonable period before the use, kept a record of the search for a reasonable period, could not identify and locate the owner, and gave a clear and reasonably prominent notice that the owner could not be found and that the notice is given for the purposes of the Division. The user bears the burden of proof.","who_must_comply":"Anyone using copyright material whose owner cannot be identified or located (for example publishers, cultural and educational institutions, businesses reusing old images or text).","what_triggers":"Use of unidentifiable copyrighted work.","when_due":"Continuous record-keeping; defence-time documentation.","evidence_required":"Dated search record (sources checked, results), copy of the notice given and where it was displayed, and records of any later contact with the owner.","jurisdiction_code":"CWLTH","regulator_slugs":["ic-attorney-general"],"act_slugs":["copyright-act-1968"],"reporting_frequency":"event_driven","topics":["ip","copyright"],"priority":"medium","status":"current","source_url":"https://ag.gov.au/rights-and-protections/copyright","editorial_status":"published"},{"slug":"defence-industry-security-program","title":"Defence Industry Security Program (DISP)","one_liner":"Defence contractors handling classified info must be DISP-accredited at appropriate level.","summary":"The Defence Industry Security Program is Defence's membership-based security program for industry, underpinned by the Defence Security Principles Framework (Principle 16, Control 16.1). It has four membership levels aligned to government security classifications: Entry level (OFFICIAL and OFFICIAL: Sensitive), Level 1 (PROTECTED), Level 2 (SECRET) and Level 3 (TOP SECRET), each assessed across four domains: security governance, personnel security, physical security, and ICT and cyber security. Applicants self-nominate the level they need and must justify higher levels. Members must meet ASD's Essential Eight at Maturity Level 2 across corporate ICT systems used to correspond with Defence, and screen staff to AS 4811:2022. There is no membership fee, but certification, clearances and physical security carry costs, and membership does not of itself secure Defence contracts, which remain subject to normal procurement.","who_must_comply":"Australian entities that work on classified information or assets (PROTECTED and above), supply, maintain, store or transport weapons or explosive ordnance, provide security services for Defence bases or facilities, or whose Defence contract requires membership. Exceptions apply where classified work is done only inside Defence facilities or on Defence networks, or the entity is recognised under a Security of Information Agreement or Arrangement. Membership is open to, and recommended for, any Australian entity seeking to join the Defence supply chain.","what_triggers":"Tendering for or performing a Defence contract that involves classified information, weapons or explosive ordnance, or base security, or a contract clause requiring DISP membership.","when_due":"Before the classified work or contract begins; ongoing reporting documents are submitted for membership management, and a Foreign Ownership, Control or Influence (FOCI) declaration is lodged with the application and again whenever FOCI status changes.","evidence_required":"ABN or ACN and evidence of financial solvency; a Chief Security Officer (a director or senior executive) and a Security Officer able to obtain security clearances and a Digital ID; FOCI declaration covering foreign directors, shareholders, revenue and agreements; security governance documents and incident reporting; Essential Eight ML2 assessment (ISO/IEC 27001, NIST SP 800-171 or Def Stan 5-138 documentation can help); AS 4811:2022 workforce screening records; facility certification and accreditation.","max_penalty_description":"DISP is a contractual and policy requirement rather than a statute, so there is no statutory fine for non-membership; an entity without the required membership cannot perform the classified or mandated Defence work, and members must keep meeting the security standards for their level to retain it.","jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"ongoing","topics":["defence","cyber-security"],"priority":"high","status":"current","source_url":"https://www.defence.gov.au/business-industry/industry-governance/industry-regulators/defence-industry-security-program/eligibility-suitability","editorial_status":"published"},{"slug":"amsoa-export-controls-defence-goods","title":"Defence Trade Controls Act — export of controlled goods + tech","one_liner":"Defence + dual-use goods + technology export-controlled — permit required.","summary":"The Defence Trade Controls Act 2012 controls the movement of military and dual-use goods, software, technology and services listed on the Defence and Strategic Goods List (DSGL). Defence Export Controls assesses applications to export, supply, publish, re-export or broker DSGL items and issues permits where the transfer will not prejudice Australia's defence, security or international relationships. Since the Defence Trade Controls Amendment Act 2024, the Act also reaches supplies of DSGL technology within Australia to a foreign person (s 10A), certain supplies made outside Australia (s 10B) and DSGL services provided by Australian persons offshore (s 10C), while enabling a licence-free environment for transfers among Australia, the United Kingdom and the United States. Brokers must be registered and hold a permit under s 16 for each arrangement.","who_must_comply":"Any person who supplies DSGL goods or technology from Australia, supplies DSGL technology to a foreign person in Australia, provides DSGL services offshore as an Australian person, or arranges (brokers) supplies of DSGL items between places outside Australia: defence primes and suppliers, dual-use manufacturers, software and technology firms, universities and research institutions, and individuals.","what_triggers":"A planned export, supply, provision of access, publication, re-export or brokering arrangement involving goods, software or technology within Part 1 (military) or Part 2 (dual-use) of the DSGL, unless an exemption such as the AUKUS licence-free environment applies.","when_due":"A permit (or registration and permit for brokers) must be held before the supply, access or arrangement occurs, and its conditions apply for as long as it is in force. Exporters must also meet any separate Australian Border Force and Australian Sanctions Office requirements.","evidence_required":"DSGL classification assessment for each item or technology; s 11 supply permits or s 16 brokering permits and their conditions; broker registration; records of foreign persons given access to controlled technology; end-use and end-user documentation; internal export compliance procedures and training records.","max_penalty_cents":2750000000,"max_penalty_description":"Criminal: supplying DSGL technology from Australia without a permit (s 10) or brokering Part 1 DSGL supplies without a permit (s 15) carries imprisonment for up to 10 years or 2,500 penalty units ($910,000), or both.","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":["defence-trade-controls-act-2012"],"reporting_frequency":"event_driven","topics":["defence","export-controls","trade"],"priority":"high","status":"current","source_url":"https://www.defence.gov.au/business-industry/exporting/export-controls-framework","editorial_status":"published"},{"slug":"asd-protective-security-policy-framework","title":"Protective Security Policy Framework (PSPF)","one_liner":"Federal entities bound by PSPF — governance, information, personnel + physical security.","summary":"The Protective Security Policy Framework sets the Australian Government's minimum protective security standards across six security domains, covering how entities protect their people, information and resources at home and overseas. It is made binding by the Minister's Directive on the Security of Government Business, and the Department of Home Affairs reviews it annually; PSPF Release 2026 was issued on 1 July 2026. The framework mandates named roles (an Accountable Authority, a Chief Security Officer and a Chief Information Security Officer), security planning, incident management and security investigations, third-party risk management in procurement and contracts, classification and handling of information, Essential Eight cyber strategies, personnel vetting and clearances, and physical security zones. Since 1 November 2024 annual reporting has replaced the older maturity self-assessment model.","who_must_comply":"Non-corporate Commonwealth entities, which must apply the PSPF under s 21 of the Public Governance, Performance and Accountability Act 2013. It is better practice for corporate Commonwealth entities and wholly-owned Commonwealth companies. State and territory agencies holding Australian Government security classified information, and contractors and service providers whose deeds or agreements require it, must apply the relevant parts.","what_triggers":"Being a non-corporate Commonwealth entity; for others, accessing Australian Government security classified information or signing a government contract or deed that imports PSPF requirements.","when_due":"Ongoing, with a protective security report each financial year from the Accountable Authority to its minister and to the Department of Home Affairs, lodged through the PSPF reporting portal.","evidence_required":"Annual protective security report and portal submission; security plan and risk tolerance statement; Chief Security Officer and Chief Information Security Officer appointments; security incident register and investigation records; information asset register; contract clauses and third-party risk assessments; security clearance and pre-employment screening records; security zone certification and accreditation records.","max_penalty_description":"The PSPF is government policy, not a statute, so it carries no pecuniary penalty of its own. Accountable Authorities are accountable to their minister for the security of their entity, Home Affairs quality-assures annual reports, and a contractor's breach of PSPF terms is dealt with under its contract or deed.","jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"annual","topics":["cyber-security","public-sector"],"priority":"critical","status":"current","effective_date":"2026-07-01","source_url":"https://www.protectivesecurity.gov.au/pspf-annual-release","editorial_status":"published"},{"slug":"family-law-superannuation-flagging","title":"Superannuation flagging on separation","one_liner":"On separation — super interest splittable under Pt VIIIB Family Law Act.","summary":"Part VIIIB of the Family Law Act 1975 allows splittable payments from a superannuation interest to be allocated between the parties to a marriage or de facto relationship, either by agreement or by court order, and overrides any contrary law or trust deed. A superannuation interest is treated as property for property settlement. A payment split can be made by a superannuation agreement or flag lifting agreement, or by a court splitting order. A payment flag freezes the interest: under a flagging agreement, or a court flagging order under s 90XU, the trustee must not make any splittable payment until the flag is lifted by agreement served on the trustee or ended by the court, and may be ordered to notify both spouses when a payment next becomes payable. Trustees must also answer prescribed information requests so parties can negotiate.","who_must_comply":"Trustees of eligible superannuation plans holding an interest of a separating member, who must give information, observe payment flags and implement splits; and separating spouses and de facto partners, and their lawyers, using agreements or court orders to deal with super.","what_triggers":"A spouse's information request with the prescribed declaration; service of a superannuation agreement, flag lifting agreement, splitting order or flagging order on the trustee; or a successor fund transfer of a flagged interest.","when_due":"Information must be provided in accordance with the regulations after a valid application; a payment flag applies from the operative time until lifted; notification of the next splittable payment is due within the period set in a flagging order.","evidence_required":"Information requests, declarations and the trustee's responses (which must not disclose the member's address to the spouse); served superannuation agreements, flag lifting agreements and court orders; records showing no splittable payment was made while a flag operated; notices to member and non-member spouses; payment split calculations and implementation records.","max_penalty_description":"A trustee who makes a splittable payment while a payment flag is operating, fails to provide required information, or discloses the member's address to the spouse commits an offence of 50 penalty units ($18,200), or 250 penalty units ($91,000) for a body corporate under s 4B(3) of the Crimes Act 1914 (Family Law Act 1975 ss 90XL(4), 90XZB).","jurisdiction_code":"CWLTH","regulator_slugs":["ic-attorney-general"],"act_slugs":["family-law-act-1975"],"reporting_frequency":"event_driven","topics":["family-law","superannuation"],"priority":"medium","status":"current","source_url":"https://www.legislation.gov.au/C2004A00275/latest/text","editorial_status":"published"},{"slug":"child-support-agency-employer-deductions","title":"Child Support — employer deductions","one_liner":"Employers must comply with Services Australia (Child Support Registrar) deduction notices.","summary":"Part IV of the Child Support (Registration and Collection) Act 1988 lets the Child Support Registrar collect a parent's child support by directing their employer to deduct it from salary or wages. Under s 45 the Registrar gives the employer a written notice identifying the employee, the start date and a weekly deduction rate. From then on the employer must deduct at each pay (s 46), applying the weekly rate to the pay period but never reducing the employee's pay below the protected earnings amount, tell the employee in writing about each deduction, and pay the amounts to the Registrar with a notice by the seventh day of the following month (s 47). The employer may not dismiss, refuse to employ or otherwise prejudice a person because they pay child support or are subject to a deduction notice (s 57).","who_must_comply":"Any employer, including a government body, that pays salary or wages to an employee named in a deduction notice from the Child Support Registrar (Services Australia). Where the payer has two or more employers, the Registrar may treat one as the only employer or spread deductions across them (s 48).","what_triggers":"Receiving a s 45(1) notice from the Child Support Registrar, or a later notice varying or revoking it.","when_due":"At the time of each payment of salary or wages from the date specified in the notice; payment and notice to the Registrar by the 7th day of the month after the deductions were made. A nil notice is also due by the 7th when a notice was in force but no deduction was made (s 47(1A)), unless the amount was reported to the ATO through voluntary employer reporting.","evidence_required":"Each s 45 notice and any variation or revocation; payroll records showing the weekly rate applied and the protected earnings calculation per pay; written deduction advices given to the employee; monthly remittance and notice records to the Registrar; records of nil notices.","max_penalty_description":"Failing to make a required deduction is a strict liability offence of 10 penalty units ($3,640, s 46(4A)). A non-government employer that fails to deduct is also liable to pay the Registrar a penalty equal to the undeducted amount plus 20% per annum on the unpaid amount (s 52). Prejudicing an employee because of a child support liability or deduction notice is an offence of up to 20 penalty units ($7,280, s 57).","jurisdiction_code":"CWLTH","regulator_slugs":["services-australia"],"act_slugs":[],"reporting_frequency":"monthly","topics":["employment","family-law"],"priority":"medium","status":"current","source_url":"https://www.legislation.gov.au/C2004A03596/latest/text","editorial_status":"published"},{"slug":"uniform-defamation-act-cause-of-action","title":"Uniform Defamation Act — concerns notice + serious harm threshold","one_liner":"Pre-action concerns notice + serious harm threshold for defamation actions.","summary":"Uniform Defamation Acts (post-2021 Stage 1 reforms; Stage 2 internet intermediaries). Pre-action concerns notice required. Serious harm threshold for corporates ('serious financial loss'). Single publication rule. Defences include qualified privilege + scientific reports + responsible publication.","who_must_comply":"Publishers + content creators + employers (vicarious liability) + platform operators (post-Stage 2 reforms).","what_triggers":"Allegation of defamation.","when_due":"Concerns notice 28-day response; proceedings within 1 year (extendable).","evidence_required":"Concerns notice + offer to make amends + publication records.","jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"event_driven","topics":["media","defamation"],"priority":"medium","status":"current","source_url":"https://www.ag.gov.au/legal-system/publications","editorial_status":"published"},{"slug":"tasa-code-of-conduct-determinations-2024","title":"TASA Code Determinations from 1 August 2024","one_liner":"Tax practitioner code reformed via Code Determinations — false + misleading statements + supervision + breach reporting.","summary":"Tax Agent Services (Code of Professional Conduct) Determination 2024 commenced 1 August 2024. Strengthened obligations re: confidentiality, false + misleading statements, supervision + arrangements, breach reporting to TPB.","who_must_comply":"All registered tax + BAS agents.","what_triggers":"Continuous obligations + breach events.","when_due":"Ongoing; significant breach notifications within 30 days.","evidence_required":"Internal compliance framework + breach register + supervision arrangements.","jurisdiction_code":"CWLTH","regulator_slugs":["tpb"],"act_slugs":["tax-agent-services-act-2009"],"reporting_frequency":"ongoing","topics":["tax","tax-practitioners"],"priority":"critical","status":"current","effective_date":"2024-08-01","source_url":"https://www.tpb.gov.au/code-professional-conduct","editorial_status":"published","max_penalty_description":"Breaches of the Code can lead to TPB sanctions, including suspension or termination of registration. From 1 October 2026 the maximum civil penalty for each TASA civil penalty contravention is 2,500 penalty units ($910,000) for an individual and 50,000 penalty units ($18.2 million) for a body corporate or significant global entity."},{"slug":"stablecoin-payments-licensing","title":"Stablecoin payments licensing: proposed payment service provider reforms","one_liner":"Payment stablecoins are proposed to be regulated under payment service provider licensing reforms; draft legislation only, and ASIC already treats many stablecoins as financial products.","summary":"Payment stablecoins and stored-value facilities are proposed to be regulated under the Government's payment service provider licensing reforms. Treasury consulted on Tranche 1 draft legislation in March–April 2026, and no bill has been passed. Under current law, ASIC considers many stablecoins to be financial products requiring an AFSL (INFO 225).","who_must_comply":"Stablecoin issuers + payment service providers.","what_triggers":"Issuance or facilitation of stablecoin payment.","when_due":"Pending legislation; current AFSL requirements already apply where the stablecoin is a financial product.","evidence_required":"TBC — likely AFSL + AML/CTF + custody arrangements.","jurisdiction_code":"CWLTH","regulator_slugs":["asic","apra","rba"],"act_slugs":[],"applies_to_industries":["fintech"],"reporting_frequency":"ongoing","topics":["crypto","payments","fintech"],"priority":"high","status":"upcoming","source_url":"https://treasury.gov.au/consultation","editorial_status":"published"},{"slug":"crypto-asset-platform-licensing","title":"Digital asset platform and tokenised custody platform licensing (platform rules and conduct)","one_liner":"From 8 April 2027, licensed digital asset platforms must have platform rules covering client eligibility, client obligations and settlement.","summary":"The Corporations Amendment (Digital Assets Framework) Act 2026 (No. 38, 2026) received Royal Assent on 8 April 2026 and commences on 8 April 2027. It amends the Corporations Act 2001 to bring two new kinds of financial product into the financial services regime: digital asset platforms, where an operator possesses digital tokens for or on behalf of clients, and tokenised custody platforms, where an operator holds non-money assets and creates a digital token for each that confers a right to redeem it. Providing financial services relating to issuing such a platform will require an Australian financial services licence authorising that service. Licensed platforms must have platform rules covering client eligibility, client obligations and the settlement method, with disclosure of settlement, liquidity and counterparty risk, and ASIC may set asset-holding standards for safeguarding, record-keeping and reconciliation. The Minister may declare platforms to be, or not to be, financial markets or clearing and settlement facilities, and public digital token infrastructure is excluded from the financial product definitions. Under current law ASIC already treats many digital asset products (including stablecoins, wrapped tokens, tokenised securities and digital asset wallets) as financial products; its no-action position for unlicensed providers ended on 30 June 2026 (INFO 225).","who_must_comply":"Operators (issuers) of digital asset platforms and tokenised custody platforms, such as crypto custody and exchange businesses that hold tokens for clients, and anyone providing financial services relating to those platforms, including existing AFS licensees whose current authorisations do not cover these services.","what_triggers":"Providing a financial service relating to a digital asset platform or tokenised custody platform on or after 8 April 2027.","when_due":"From commencement on 8 April 2027 there is a 6-month transition period. A provider without the right AFSL authorisation can continue during that period, and beyond it until ASIC decides, if it applies to ASIC for a new licence or a variation within the 6 months; if it does not apply, the new requirements apply immediately after the transition period ends.","evidence_required":"AFSL application or variation request lodged with ASIC within the transition period, and the licence conditions granted; platform rules setting eligibility criteria, client obligations and the settlement method, with the required client disclosures; records of possession, safeguarding, reconciliation and reporting of underlying assets to meet any ASIC asset-holding standards; client and token-holder registers.","max_penalty_description":"Providing these financial services without an AFSL contravenes Corporations Act s 911A. Under s 1317G the maximum civil penalty is the greater of 5,000 penalty units ($1.82M) or three times the benefit for an individual, and for a body corporate the greatest of 50,000 penalty units ($18.2M), three times the benefit, or 10% of annual turnover capped at 2.5 million penalty units.","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"applies_to_industries":["fintech"],"reporting_frequency":"ongoing","topics":["crypto","fintech"],"priority":"high","status":"upcoming","source_url":"https://www.legislation.gov.au/C2026A00038/latest/text","editorial_status":"published","effective_date":"2027-04-08"},{"slug":"national-greenhouse-energy-reporting","title":"NGER reporting (Clean Energy Regulator)","one_liner":"Threshold-triggered annual emissions, energy production + consumption reporting.","summary":"NGER Act 2007. Corporations exceeding emissions or energy thresholds must register + report to Clean Energy Regulator by 31 October each year. Public + auditable data. Foundation for the Safeguard Mechanism; covers Scope 1 and Scope 2 emissions. If 31 October falls on a weekend the deadline is the next working day (2 November 2026 for 2025-26).","who_must_comply":"Controlling corporations exceeding threshold (50 kt CO2-e or 200 TJ).","what_triggers":"Threshold trigger by emissions/energy in financial year.","when_due":"Annually by 31 October following the 30 June reporting year; if 31 October falls on a weekend or ACT public holiday, by the next working day (2025–26 reports: 2 November 2026). No extensions.","evidence_required":"NGER report; assured data; methodology documentation.","jurisdiction_code":"CWLTH","regulator_slugs":["cer"],"act_slugs":["national-greenhouse-and-energy-reporting-act-2007"],"reporting_frequency":"annual","topics":["climate","energy","esg"],"priority":"critical","status":"current","source_url":"https://cer.gov.au/schemes/national-greenhouse-and-energy-reporting-scheme","editorial_status":"published"},{"slug":"safeguard-mechanism-baseline-decline","title":"Safeguard Mechanism baseline decline 4.9% pa","one_liner":"Australia's 215 largest emitters face declining baselines under Safeguard Mechanism reform.","summary":"Safeguard Mechanism Crediting Amendment Act 2023 + Safeguard Rules in force 1 July 2023. Baselines decline 4.9% pa to FY30, then aligned to economy-wide 2050 net zero. SMCs traded.","who_must_comply":"Facilities >100,000 tonnes CO2-e scope 1 emissions pa.","what_triggers":"Threshold exceedance + emissions year close.","when_due":"Per emissions year: NGER report by 31 October (next working day if a weekend; 2 November 2026 for 2025-26); manage any excess (surrender ACCUs/SMCs or obtain a flexibility measure) before 1 April.","evidence_required":"Annual NGER report + SMC ledger + reduction strategies.","jurisdiction_code":"CWLTH","regulator_slugs":["cer"],"act_slugs":["national-greenhouse-and-energy-reporting-act-2007"],"reporting_frequency":"annual","topics":["climate","energy","esg"],"priority":"critical","status":"current","effective_date":"2023-07-01","source_url":"https://cer.gov.au/schemes/safeguard-mechanism","editorial_status":"published","max_penalty_description":"Civil penalty of 1 penalty unit ($364) per tonne of excess emissions plus 100 penalty units ($36,400) per day the excess continues (for up to 2 years after the deadline); infringement notices and enforceable undertakings also available."},{"slug":"esos-prc-international-cap","title":"International student National Planning Level and provider allocations (2027)","one_liner":"New overseas student commencements are managed through a National Planning Level (295,000 for 2027) and per-provider indicative allocations, given effect by a Ministerial Direction on visa processing — not a legislated cap.","summary":"International student numbers are managed through a National Planning Level (NPL) set by the Australian Government rather than a legislated cap. The NPL is 295,000 new overseas student commencements for 2027, the same level as 2026, and is given effect through a Ministerial Direction that manages student flows by visa prioritisation. The Department of Education publishes indicative allocations of new overseas student commencements for each higher education provider, and the Department of Employment and Workplace Relations does so for VET providers; no active provider will receive a lower allocation in 2027 than in 2026. TAFE students are exempt from the NPL in 2027, as are Pacific and Timor-Leste students and Australian Government scholarship holders. Public universities seeking growth were assessed on engagement with Southeast Asia and provision of student accommodation.","who_must_comply":"Higher education and VET providers registered on CRICOS that enrol new overseas students on student visas. Exempt cohorts and TAFE students (in 2027) are outside the NPL.","what_triggers":"Planning and offering places to new overseas students for the next calendar year, and receipt of the provider's indicative allocation.","when_due":"Annually: the NPL and indicative allocations are announced ahead of each intake year (the 2027 NPL was announced on 3 July 2026); providers manage offers and commencements against their allocation throughout the year.","evidence_required":"Indicative allocation notice for the provider; offer and confirmation of enrolment records in PRISMS tracked against the allocation; records showing which students fall within exempt cohorts; for public universities, evidence of delivery against Southeast Asia engagement and student accommodation commitments.","max_penalty_description":"The NPL is given effect through visa prioritisation under a Ministerial Direction, not through a statutory penalty on providers. Separate ESOS Act registration obligations and penalties continue to apply to CRICOS providers.","jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":["education-services-for-overseas-students-act-2000"],"reporting_frequency":"ongoing","topics":["education"],"priority":"critical","status":"current","effective_date":"2027-01-01","source_url":"https://www.education.gov.au/managed-system-international-education","editorial_status":"published"},{"slug":"casa-fatigue-risk-management","title":"Fatigue Risk Management System (FRMS) — Pt 121, 135, 141, 142","one_liner":"Air operators must operate within prescribed FDP or approved FRMS.","summary":"Flight crew fatigue in Australia is regulated by Civil Aviation Order 48.1 Instrument 2019, which applies from 2 December 2021 as conditions on Air Operator's Certificates (under s 28BA of the Civil Aviation Act 1988) and on Part 138 and Part 141 certificates and flight crew licences. Each operator chooses, for each flight crew member, the appendix that sets their limits: basic limits (Appendix 1), multi-pilot, any-operation, balloon, medical transport and emergency service, aerial work and flight training appendices, or an approved Fatigue Risk Management System under Appendix 7. Under the basic limits, for example, a flight duty period may not exceed 9 hours and must follow at least 8 consecutive hours' sleep opportunity. The operator must not roster a pilot it reasonably believes is unfit through fatigue, and pilots must not start a flight task if fatigue makes them unfit.","who_must_comply":"Holders of an Australian Air Operator's Certificate (other than a foreign air transport AOC), including AOCs covering Part 137 aerial application operations; Part 138 aerial work operators; Part 141 flight training operators; and the flight crew members they employ. The licence condition also binds pilots flying private operations. Operators conducting flight training solely in a flight simulation training device are excluded.","what_triggers":"Holding an AOC or Part 138 or 141 certificate and rostering flight crew, or a pilot beginning any flight task.","when_due":"Continuous: limits apply to every roster and flight duty period; the operations manual must state the chosen limits and employee fatigue responsibilities before operations; where a flight duty period exceeds 5 hours, crew must have access to a meal within the first 5 hours and at least every 5 hours after (except under an FRMS).","evidence_required":"Operations manual setting out each applicable appendix's maximum and minimum limits, any operator-specific modifications and employee responsibilities for fatigue management; flight crew rosters and the other records and reports CAO 48.1 para 14.6 requires; fatigue reports; FRMS implementation approval and FRMS documentation where Appendix 7 is used.","max_penalty_description":"CAO 48.1 requirements operate as conditions on the AOC, certificate or flight crew licence, so a breach is a contravention of those conditions under the Civil Aviation Act 1988 and the Civil Aviation Safety Regulations. Penalty amounts were not restated here.","jurisdiction_code":"CWLTH","regulator_slugs":["casa"],"act_slugs":["civil-aviation-act-1988"],"applies_to_industries":["aviation"],"reporting_frequency":"ongoing","topics":["aviation","safety"],"priority":"high","status":"current","source_url":"https://www.legislation.gov.au/F2019L01070/latest/text","editorial_status":"published"},{"slug":"ato-electronic-invoicing-peppol","title":"e-Invoicing PEPPOL network (Cwlth gov mandated)","one_liner":"Commonwealth agencies must accept Peppol e-invoices; private sector encouraged.","summary":"Australian Taxation Office is Peppol authority. Commonwealth agencies mandated to accept Peppol e-invoices from 1 July 2022. Treasury proposing private-sector mandate phasing-in 2025-2030. Singapore + NZ + UK partner.","who_must_comply":"Commonwealth agencies (mandatory); businesses with gov contracts (recommended).","what_triggers":"Invoicing.","when_due":"Continuous.","evidence_required":"Peppol Access Point arrangement + invoice records.","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":[],"reporting_frequency":"ongoing","topics":["tax","digital-economy"],"priority":"medium","status":"current","effective_date":"2022-07-01","source_url":"https://www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/","editorial_status":"published"},{"slug":"instant-asset-write-off","title":"Instant asset write-off ($20,000, small business)","one_liner":"Small businesses (aggregated turnover under $10M) using simplified depreciation can immediately deduct eligible assets costing less than $20,000; the limit is permanent from 1 July 2026.","summary":"The Treasury Laws Amendment (Tax Reform No. 2) Act 2026 made the $20,000 instant asset write-off permanent from 1 July 2026 for small business entities with aggregated turnover under $10 million that use the simplified depreciation rules. The 5-year lock-out on re-entering simplified depreciation stays suspended until 30 June 2027. (2025-26 was covered by the Treasury Laws Amendment (Strengthening Financial Systems and Other Measures) Act 2025.)","who_must_comply":"Small business entities using simplified depreciation.","what_triggers":"Asset acquisition + use.","when_due":"Tax return claim.","evidence_required":"Tax invoice + asset register + first-use evidence.","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":["income-tax-assessment-act-1997"],"reporting_frequency":"annual","topics":["tax","small-business"],"priority":"medium","status":"current","source_url":"https://www.ato.gov.au/about-ato/new-legislation/in-detail/businesses/20000-dollars-instant-asset-write-off","editorial_status":"published"},{"slug":"fringe-benefit-electric-cars-exemption","title":"Electric Cars FBT Exemption (Cwlth)","one_liner":"Eligible zero/low-emission cars FBT-exempt under car limits (until 2025 for PHEVs).","summary":"Treasury Laws Amendment (Electric Car Discount) Act 2022. FBT exempt for eligible zero or low emission vehicles within LCT threshold. PHEV eligibility ceased 1 April 2025. Reportable Fringe Benefits still apply.","who_must_comply":"Employers providing eligible electric vehicles + their employees.","what_triggers":"Provision of eligible EV.","when_due":"Annual FBT return + STP RFBA.","evidence_required":"Vehicle eligibility evidence + log books + payroll records.","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":["fringe-benefits-tax-assessment-act-1986"],"reporting_frequency":"annual","topics":["tax","fbt","climate"],"priority":"medium","status":"current","source_url":"https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/","editorial_status":"published"},{"slug":"privacy-act-statutory-tort-2024","title":"Privacy statutory tort (serious invasions of privacy)","one_liner":"From June 2025 — serious invasion of privacy actionable in tort.","summary":"Privacy and Other Legislation Amendment Act 2024 introduced statutory tort for serious invasions of privacy from 10 June 2025. Defences include defamation, statutory authority, public interest. Federal Court + state courts hear.","who_must_comply":"All individuals + entities. Not limited to APP entities.","what_triggers":"Alleged serious invasion of privacy (intrusion or misuse of info).","when_due":"1-year limitation period (extensions possible).","evidence_required":"Plaintiff: evidence of seriousness + harm + defendant's conduct.","jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":["privacy-act-1988"],"reporting_frequency":"event_driven","topics":["privacy","litigation"],"priority":"high","status":"current","effective_date":"2025-06-10","source_url":"https://www.oaic.gov.au/privacy/privacy-legislation/the-privacy-act","editorial_status":"published"},{"slug":"childrens-online-privacy-code-2026","title":"Children's Online Privacy Code 2026","one_liner":"OAIC developing a mandatory children's online privacy code — must be registered by 10 December 2026 (commencement not yet fixed).","summary":"Privacy and Other Legislation Amendment Act 2024 requires the OAIC to develop a binding Code addressing children's privacy online and register it by 10 December 2026. Consultation ran in three phases from January 2025 to June 2026. Per the OAIC, the Code binds APP entities that provide a social media service, a relevant electronic service or a designated internet service (as defined in the Online Safety Act 2021) that is likely to be accessed by children or is primarily concerned with children's activities — unless the entity is providing a health service. The OAIC may specify additional APP entities. The Code's commencement date is not yet fixed — the Code will set it.","who_must_comply":"APP entities providing social media, relevant electronic or designated internet services likely to be accessed by children (not health service providers).","what_triggers":"Online service availability to children.","when_due":"Code to be registered by 10 December 2026; obligations apply from the commencement date the Code sets (not yet fixed).","evidence_required":"Age verification + default privacy + parental consent records.","jurisdiction_code":"CWLTH","regulator_slugs":["oaic"],"act_slugs":["privacy-act-1988"],"reporting_frequency":"ongoing","topics":["privacy","child-safety","online"],"priority":"high","status":"upcoming","effective_date":"2026-12-10","source_url":"https://www.oaic.gov.au/privacy/privacy-registers/privacy-codes/childrens-online-privacy-code","editorial_status":"published"},{"slug":"petroleum-resource-rent-tax","title":"Petroleum Resource Rent Tax (PRRT)","one_liner":"40% PRRT on petroleum project profits, with a deductions cap for LNG projects from 1 July 2023.","summary":"Petroleum Resource Rent Tax Assessment Act 1987. 40% tax on petroleum project profits with carry-forward of unrecovered expenditure. The Treasury Laws Amendment (Tax Accountability and Fairness) Act 2024 introduced a deductions cap from 1 July 2023 for LNG projects: deductible expenditure is limited to 90% of PRRT assessable receipts (once a project is 7 years past first production), with denied amounts carried forward and uplifted.","who_must_comply":"Petroleum project participants.","what_triggers":"Petroleum project + receipt of receipts.","when_due":"Annual returns + quarterly instalments.","evidence_required":"Project accounts + expenditure register + carrying forward.","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":["petroleum-resource-rent-tax-assessment-act-1987"],"applies_to_industries":["mining"],"reporting_frequency":"annual","topics":["tax","mining-resources"],"priority":"high","status":"current","source_url":"https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/petroleum-resource-rent-tax/prrt-concepts","editorial_status":"published"},{"slug":"verra-vcs-acch-acu-credit","title":"Australian Carbon Credit Units (ACCUs)","one_liner":"ACCUs are issued under the Australian Carbon Credit Unit (ACCU) Scheme; tradeable; surrendered under the Safeguard Mechanism.","summary":"ACCUs are issued under the Australian Carbon Credit Unit (ACCU) Scheme (Carbon Credits (Carbon Farming Initiative) Act 2011) for eligible emissions reduction projects using approved methods, and are held and transferred in the Clean Energy Regulator's Unit and Certificate Registry.","who_must_comply":"Project proponents + ACCU holders + Safeguard Mechanism entities.","what_triggers":"Eligible project registration + abatement.","when_due":"Per project reporting cycle.","evidence_required":"Project plan + audit reports + Unit and Certificate Registry records.","jurisdiction_code":"CWLTH","regulator_slugs":["cer"],"act_slugs":["carbon-credits-carbon-farming-initiative-act-2011"],"reporting_frequency":"ongoing","topics":["climate","carbon","esg"],"priority":"high","status":"current","source_url":"https://cer.gov.au/schemes","editorial_status":"published"},{"slug":"telco-act-customer-service-guarantee","title":"Customer Service Guarantee (CSG)","one_liner":"Standard telephone service providers face CSG financial penalties for missed connection + repair timeframes.","summary":"The Customer Service Guarantee Standard, enforced by the ACMA, sets how quickly a telco must connect or repair a landline telephone service and keep appointments, and the compensation it must pay automatically when it misses those timelines. A new connection is due within 5 working days in urban areas (10,000+ people), 10 in major rural and 15 in minor rural or remote areas, or 20 working days where there is no nearby infrastructure or spare capacity; an existing line must be connected within 2 working days. Faults must be fixed by the end of the next working day in urban areas, the second in rural areas and the third in remote areas. Appointment windows may not exceed 5 hours. Mobile, internet, fax and services for customers with more than 5 lines are outside the Standard.","who_must_comply":"Telcos supplying a standard telephone service (fixed landline) to residential, charity and business customers, including connection of features such as call waiting and calling number display. It does not apply to mobile or internet services or to customers with more than 5 landline lines.","what_triggers":"A customer request to connect a landline service or feature, a reported fault (cannot make or receive calls, repeated drop-outs, severe interference, or features not working), or an appointment made to connect or repair.","when_due":"Per the timelines above for each connection, repair or appointment; a shorter time promised by the telco becomes the timeline. After a mass service disruption caused by a natural disaster, notified maintenance or third-party damage, the telco must notify affected customers (or publish a website notice) and tell the ACMA and the Telecommunications Industry Ombudsman within 10 days.","evidence_required":"Connection and fault tickets timestamped against the CSG timeline for the customer's community size; appointment windows and attendance records; automatic compensation calculations and payments; written or recorded oral CSG waivers containing the mandatory disclosures; mass service disruption notices to customers, the ACMA and the TIO; exemption claims.","max_penalty_description":"Missed timelines trigger automatic compensation to the customer for each working day of delay, at a higher daily rate from the sixth working day, plus a payment for each missed appointment; business customers receive higher early-day rates than residential and charity customers and can still claim for loss of business. The current amounts are published by the ACMA. The ACMA enforces the Standard against telcos.","jurisdiction_code":"CWLTH","regulator_slugs":["acma"],"act_slugs":["telecommunications-consumer-protections-act"],"reporting_frequency":"ongoing","topics":["telecommunications","consumer-protection"],"priority":"medium","status":"current","source_url":"https://www.acma.gov.au/customer-service-guarantee","editorial_status":"published"},{"slug":"climate-scenario-analysis-asrs","title":"Climate scenario analysis (AASB S2)","one_liner":"Climate statements must use scenario analysis covering at least a 1.5°C scenario and a scenario well above 2°C (Corporations Act s 296D(2B)).","summary":"AASB S2 requires entities to conduct climate-related scenario analysis at least once per year (or when material change). Methodology consistent with TCFD framework. A Group 3 entity that states it has no material climate-related risks or opportunities (s 296B(1)) is not required to do this.","who_must_comply":"Group 1/2/3 entities phasing per AASB S2.","what_triggers":"Annual AASB S2 reporting cycle.","when_due":"Annually within climate disclosure cycle.","evidence_required":"Scenario analysis methodology + outputs + governance review.","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["corporations-act-2001"],"reporting_frequency":"annual","topics":["climate","esg","disclosure"],"priority":"high","status":"current","source_url":"https://www.aasb.gov.au","related_obligation_slugs":["asrs-climate-disclosure"],"editorial_status":"published"},{"slug":"native-title-future-act-procedures","title":"Native Title Future Act procedures","one_liner":"Activities affecting native title rights subject to NTA Future Act processes.","summary":"Part 2 Division 3 of the Native Title Act 1993 governs 'future acts': government grants and other acts that affect native title, such as mining tenements, compulsory acquisitions and some lease renewals. A future act is valid only to the extent a provision of the Division covers it, and invalid to the extent it affects native title if the procedures are not followed. The main pathways are a registered indigenous land use agreement (ILUA), to which the native title parties consent, and the right to negotiate procedure (from s 25) for the creation of mining rights and certain compulsory acquisitions. Under the right to negotiate the government gives notice (s 29), native title parties can make submissions and all parties must negotiate in good faith towards an agreement (s 31). If none is reached after 6 months any party can seek a determination from the arbitral body, such as the National Native Title Tribunal (s 35).","who_must_comply":"Commonwealth, state and territory governments doing the act, and the grantee parties who apply for it: mining and petroleum explorers and producers, infrastructure proponents and others seeking tenements or interests over land or waters where native title exists or is claimed. Native title parties are registered native title bodies corporate, registered native title claimants and representative Aboriginal and Torres Strait Islander bodies.","what_triggers":"Applying for a mining right, compulsory acquisition or other grant that is a future act affecting native title; the government party must give notice under s 29 before the act is done.","when_due":"Before the act is done. Where the notice says the act attracts the expedited procedure, native title parties have 4 months from the notification day to object (s 32); claimants registered within 4 months of notification (on claims filed within 3 months) also become native title parties (s 30); an arbitral body determination can be sought once 6 months have passed without agreement (s 35).","evidence_required":"Section 29 notices and notification day; register searches identifying native title parties; records of submissions and good-faith negotiation; signed s 31 agreement or registered ILUA; expedited procedure statement and any objection outcome; arbitral body determination where no agreement is reached; conditions attached to the grant.","max_penalty_description":"There is no fine; the consequence is invalidity. If the future act procedures are not complied with, the act is invalid to the extent that it affects native title (s 24AA, s 25(4)), and the arbitral body cannot make a determination for a party that did not negotiate in good faith (s 36(2)).","jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":["native-title-act-1993"],"reporting_frequency":"event_driven","topics":["mining-resources","indigenous","land-use"],"priority":"high","status":"current","source_url":"https://www.legislation.gov.au/C2004A04665/latest/text","editorial_status":"published"},{"slug":"aboriginal-heritage-vic","title":"Aboriginal Heritage Act 2006 (Vic) — CHMP","one_liner":"Activities in areas of cultural heritage sensitivity require a CHMP.","summary":"Under the Aboriginal Heritage Act 2006 (Vic) and the Aboriginal Heritage Regulations 2018, a Cultural Heritage Management Plan (CHMP) is required when a 'high impact activity' is planned in an area of 'cultural heritage sensitivity'. Sensitive areas include registered Aboriginal cultural heritage places and landforms more likely to contain heritage, and are shown on the government's online map; a planning tool helps decide whether a development is a high impact activity. Until a CHMP is approved, planning permits, licences and work authorities for the activity cannot be issued. A CHMP is a written report prepared by a qualified Heritage Advisor that assesses the activity's impact and sets measures to be taken before, during and after the work. It is evaluated by the Registered Aboriginal Party (RAP) for the area or, where there is none, by the Secretary to the Department of Premier and Cabinet.","who_must_comply":"The sponsor of the activity, which must be a legal entity (a person or company): developers, councils, utilities, mining and infrastructure proponents planning a high impact activity in an area of cultural heritage sensitivity in Victoria. The sponsor must engage a Heritage Advisor, who must be a natural person.","what_triggers":"Planning a high impact activity, as defined in the Aboriginal Heritage Regulations 2018, within an area of cultural heritage sensitivity, where the activity needs a planning permit, licence or work authority.","when_due":"Before any assessment begins, lodge a Notice of Intent to prepare a CHMP with the Secretary through ACHRIS (with the prescribed fee) and give it to each relevant RAP, landowners and the council; RAPs have 14 days to respond; the CHMP must be approved before the permit or authority can issue and before work starts, and its conditions apply during and after the activity.","evidence_required":"Notice of Intent and ACHRIS lodgement; Heritage Advisor engagement; records of consultation with the RAP (or Activity Advisory Group and Traditional Owners where there is no RAP); cultural heritage assessment results; the approved CHMP and its management conditions; records showing conditions were met during works; any approved amendment to the CHMP.","max_penalty_description":"Without an approved CHMP the statutory approvals for the activity cannot be issued, so the project cannot lawfully proceed. Penalty amounts under the Aboriginal Heritage Act 2006 (Vic) were not restated here.","jurisdiction_code":"VIC","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"event_driven","topics":["indigenous","heritage","land-use"],"priority":"high","status":"current","source_url":"https://www.firstpeoplesrelations.vic.gov.au/cultural-heritage-management-plans","editorial_status":"published"},{"slug":"aboriginal-heritage-nsw","title":"National Parks and Wildlife Act 1974 (NSW) — Aboriginal heritage","one_liner":"Activities affecting Aboriginal objects + sites in NSW require AHIP or due diligence.","summary":"Under the National Parks and Wildlife Act 1974 (NSW), an Aboriginal heritage impact permit (AHIP) is the legal approval needed before any activity that may directly or indirectly harm Aboriginal objects or a declared Aboriginal Place, and for archaeological test excavations not covered by the Code of Practice for Archaeological Investigation of Aboriginal Objects in NSW. Harm includes moving objects to clear the way for works, salvage excavation, community collection, and damage, defacement or destruction of an Aboriginal Place. Before applying, a proponent must carry out due diligence on whether the activity may cause harm and consult the Aboriginal community. The permit carries conditions to minimise harm, and must identify objects and areas within its boundary that will be protected. From 1 July 2026 applications and fees are lodged online through the AHIMS Quarantine Station, administered by Heritage NSW.","who_must_comply":"Any individual, company, body corporate, government agency or local council proposing development, construction, investigation or land management in NSW that may harm Aboriginal objects or a declared Aboriginal Place. A consultant may apply on the holder's behalf, but a permit cannot be issued to a partnership, trust or unincorporated joint venture.","what_triggers":"A proposed activity that due diligence shows could harm Aboriginal objects or a declared Aboriginal Place, or archaeological test excavation outside the Code of Practice.","when_due":"Due diligence and Aboriginal community consultation before applying; the AHIP must be granted before the harming activity starts and its conditions apply for the permit duration (stated in years in the application).","evidence_required":"Due diligence assessment; Aboriginal cultural heritage assessment report prepared under the Guide to investigating, assessing and reporting on Aboriginal cultural heritage in NSW; AHIMS site numbers, site cards and site impact recording forms; Aboriginal community consultation records; development consent and approved plans; native title or ILUA status; AHIP boundary map and spatial data; temporary storage arrangements in NSW for removed objects; the issued AHIP and evidence its conditions were met.","max_penalty_description":"An AHIP is the legal approval required before harming Aboriginal objects or a declared Aboriginal Place; penalties under the National Parks and Wildlife Act 1974 (NSW) for harm without one were not restated here.","jurisdiction_code":"NSW","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"event_driven","topics":["indigenous","heritage","land-use"],"priority":"high","status":"current","source_url":"https://www.environment.nsw.gov.au/topics/heritage/permits-agreements-aboriginal-places-objects/apply-for-ahip","editorial_status":"published"},{"slug":"aboriginal-cultural-heritage-qld","title":"Aboriginal Cultural Heritage Act 2003 (Qld) — duty of care","one_liner":"Anyone carrying out an activity that could harm Aboriginal cultural heritage in Qld owes a statutory duty of care.","summary":"Aboriginal Cultural Heritage Act 2003 (Qld) imposes a cultural heritage duty of care on any person carrying out an activity (s 23). The Duty of Care Guidelines set the standard; compliance options include a Cultural Heritage Management Plan (CHMP) negotiated with the Aboriginal Party, a Cultural Heritage Agreement, or following an approved process. Administered by the Queensland Government's cultural heritage unit (Department of Women, Aboriginal and Torres Strait Islander Partnerships and Multiculturalism). CHMPs are mandatory for activities requiring an EIS.","who_must_comply":"Any person carrying out an activity in Qld that could harm Aboriginal or Torres Strait Islander cultural heritage — developers, miners, infrastructure proponents, land users.","what_triggers":"Carrying out (or proposing to carry out) any activity that may harm Aboriginal cultural heritage.","when_due":"Pre-activity — duty of care assessed before commencing; CHMP approved before activity requiring EIS.","evidence_required":"Duty of care assessment; CHMP or Cultural Heritage Agreement; consultation records with Aboriginal Party.","max_penalty_description":"Breaching the cultural heritage duty of care (s 23), or unlawfully harming Aboriginal cultural heritage (s 24): up to 1,000 penalty units ($172,700 at $172.70 a unit from 1 July 2026) for an individual, plus up to 2 years' imprisonment under s 24 if the heritage is a registered significant area or object; up to 10,000 penalty units ($1,727,000) for a corporation.","jurisdiction_code":"QLD","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"event_driven","topics":["indigenous","heritage","land-use"],"priority":"high","status":"current","source_url":"https://www.qld.gov.au/firstnations/environment-land-use-native-title/cultural-heritage","editorial_status":"published","criminal_liability":true},{"slug":"aboriginal-cultural-heritage-wa","title":"Aboriginal Heritage Act 1972 (WA) — s 18 consent","one_liner":"Any use of land that may damage an Aboriginal site requires s 18 consent from the Minister.","summary":"Aboriginal Heritage Act 1972 (WA) protects all places of importance and significance to Aboriginal people, whether registered or not. Section 18 consent is required from the Minister for Aboriginal Affairs (on advice from the Aboriginal Cultural Heritage Committee) before any use of land likely to damage, destroy or alter an Aboriginal site. Following the Aboriginal Cultural Heritage Act 2021 reversal, the 1972 Act remains the operative regime; the Department of Planning, Lands and Heritage administers the registration system + Aboriginal Heritage Inquiry System.","who_must_comply":"Owners + occupiers of land + project proponents in WA where activity may affect an Aboriginal site.","what_triggers":"Proposing land use that may damage, destroy or alter an Aboriginal site (registered or otherwise).","when_due":"Before commencing the activity — s 18 consent must be granted in advance.","evidence_required":"Section 18 consent notice; heritage survey; consultation with relevant Aboriginal parties; AHIS searches.","max_penalty_description":"Offences under s 17 (excavating, destroying, damaging, concealing or altering an Aboriginal site without consent) carry, for an individual, up to $20,000 and 9 months' imprisonment for a first offence ($40,000 and 2 years for a subsequent offence) plus $400 a day; for a body corporate, up to $50,000 for a first offence ($100,000 subsequent) plus $1,000 a day (s 57). Officers of a body corporate can be personally liable (s 58).","jurisdiction_code":"WA","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"event_driven","topics":["indigenous","heritage","land-use"],"priority":"high","status":"current","source_url":"https://www.wa.gov.au/organisation/department-of-planning-lands-and-heritage/aboriginal-heritage","editorial_status":"published","criminal_liability":true},{"slug":"aboriginal-heritage-sa","title":"Aboriginal Heritage Act 1988 (SA) — Minister's authorisation","one_liner":"Activities that damage, disturb or interfere with an Aboriginal site, object or remains require Minister's authorisation in SA.","summary":"Aboriginal Heritage Act 1988 (SA) makes it an offence to damage, disturb or interfere with any Aboriginal site, object or remains without the authorisation of the Minister for Aboriginal Affairs and Reconciliation under s 23 (Aboriginal Affairs and Reconciliation, Attorney-General's Department (SA)). The Central Archive holds the Register; the State Aboriginal Heritage Committee advises. Authorisations are issued subject to conditions including consultation with the traditional owners.","who_must_comply":"Project proponents, land developers, infrastructure operators + miners undertaking activities in SA that may affect Aboriginal heritage.","what_triggers":"Proposing to damage, disturb, interfere with or excavate Aboriginal sites, objects or remains.","when_due":"Before the activity — s 23 authorisation must be obtained in advance.","evidence_required":"s 23 authorisation; heritage survey; traditional owner consultation records.","max_penalty_description":"Damaging, disturbing or interfering with an Aboriginal site, object or remains without authorisation (s 23): if intentional or reckless, up to $2 million (body corporate) or $250,000 and/or 2 years' imprisonment (individual); otherwise up to $50,000 (body corporate) or $10,000 and/or 6 months (individual). Failing to report a discovery (s 20) or to comply with a protection direction (s 26): up to $500,000 (body corporate) or $250,000 and/or 2 years (individual).","jurisdiction_code":"SA","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"event_driven","topics":["indigenous","heritage","land-use"],"priority":"high","status":"current","source_url":"https://lawhandbook.sa.gov.au/ch19s05s12.php","editorial_status":"published","criminal_liability":true},{"slug":"aboriginal-heritage-tas","title":"Aboriginal Heritage Act 1975 (Tas) — permit to disturb relics","one_liner":"A permit from the Minister is required to disturb, destroy or remove an Aboriginal relic in Tasmania.","summary":"Aboriginal Heritage Act 1975 (Tas) (formerly Aboriginal Relics Act 1975) protects all Aboriginal relics. Section 14 makes it an offence to destroy, damage, deface, conceal or interfere with a relic without a permit. Aboriginal Heritage Tasmania administers the Tasmanian Aboriginal Heritage Register + assesses permit applications referred to the Aboriginal Heritage Council of Tasmania for advice. Reform process toward standalone cultural heritage legislation ongoing.","who_must_comply":"Landowners, developers, infrastructure proponents + agencies undertaking activity in Tasmania that may affect Aboriginal heritage.","what_triggers":"Proposing to disturb, destroy, deface or remove an Aboriginal relic.","when_due":"Before commencing the activity — permit must be issued in advance.","evidence_required":"Permit under s 14; Aboriginal Heritage Information System (AHIS) search; Aboriginal Heritage Council advice; consultation records.","max_penalty_description":"Knowingly destroying, damaging, defacing, concealing, interfering with or removing a relic without a permit (s 14(1A)): a fine of up to 10,000 penalty units for a body corporate (other than a small business entity), or 5,000 penalty units for an individual or small business entity. Reckless or negligent contraventions (s 14(1B)): up to 2,000 and 1,000 penalty units respectively. The Act sets fines, not imprisonment, for these offences.","jurisdiction_code":"TAS","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"event_driven","topics":["indigenous","heritage","land-use"],"priority":"high","status":"current","source_url":"https://www.aboriginalheritage.tas.gov.au","editorial_status":"published"},{"slug":"aboriginal-sacred-sites-nt","title":"Northern Territory Aboriginal Sacred Sites Act 1989 — Authority Certificate","one_liner":"Use of land that may affect a sacred site in the NT requires an Authority Certificate from AAPA.","summary":"The Northern Territory Aboriginal Sacred Sites Act 1989 makes it an offence to enter or remain on, carry out work on, use or desecrate a sacred site in the NT. The Aboriginal Areas Protection Authority receives applications for an Authority Certificate (s 19B), consults the custodians and, on request, holds a conference between the applicant and custodians within 60 days. Under s 22 it issues a certificate where it is satisfied the work or land use can proceed without a substantive risk of damage to or interference with a sacred site, or where the custodians and applicant have reached agreement. The certificate describes where work may and may not be done and any conditions, and carrying out work in accordance with it is a defence to the s 34 work offence. The Act also provides for enforceable undertakings and enforcement orders (ss 39B-39H).","who_must_comply":"Any person or body corporate proposing to carry out work on or use land in the Northern Territory where a sacred site may be on or near the land: developers, miners and explorers, pastoral lessees, infrastructure and utility proponents, and government agencies (the Act binds the Crown, s 4).","what_triggers":"Proposing work on, or a use of, land in the NT that could damage or interfere with a sacred site, or needing to enter a sacred site other than under the Act or the Land Rights Act.","when_due":"Before work or use begins: apply under s 19B, allow time for custodian consultation (and any conference within 60 days of the request), and start only once the Authority Certificate has issued. Conditions apply for as long as the work or use continues.","evidence_required":"Authority Certificate (or a Minister's Certificate) covering the land and the proposed works, including any variation or transfer; maps showing restricted work areas; records of the conditions and how they were met in the field; consultation and conference records; evidence of reasonable steps taken to locate sacred sites before entering Aboriginal land.","max_penalty_description":"Working on or using a sacred site (s 34) or desecrating one (s 35): up to 400 penalty units or 2 years' imprisonment for a natural person, and 2,000 penalty units for a body corporate. Entering or remaining on a sacred site without authority (s 33), or breaching a certificate condition in a way that damages a site or distresses a custodian (s 37): up to 200 penalty units or 12 months' imprisonment for a natural person, and 1,000 penalty units for a body corporate. NT penalty units apply.","jurisdiction_code":"NT","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"event_driven","topics":["indigenous","heritage","land-use"],"priority":"high","status":"current","source_url":"https://legislation.nt.gov.au/Legislation/NORTHERN-TERRITORY-ABORIGINAL-SACRED-SITES-ACT-1989","editorial_status":"published"},{"slug":"heritage-act-act","title":"Heritage Act 2004 (ACT) — Aboriginal places + objects","one_liner":"Disturbing an Aboriginal place or object in the ACT requires registration consultation + ACT Heritage Council approval.","summary":"Heritage Act 2004 (ACT) protects Aboriginal places + objects (Pts 8 and 13). The ACT Heritage Council, advised by Representative Aboriginal Organisations (RAOs), assesses applications to disturb Aboriginal places or objects. Statements of Heritage Effect + decisions under s 38 are required before approving development that may affect heritage. Aboriginal places are protected whether registered or not.","who_must_comply":"Developers, infrastructure proponents + land users in the ACT whose activity may affect an Aboriginal place or object.","what_triggers":"Proposing activity that may damage, disturb or interfere with an Aboriginal place or object.","when_due":"Before commencing activity — Council approval + RAO consultation in advance.","evidence_required":"Statement of Heritage Effect; RAO consultation records; Council decision/approval.","max_penalty_description":"Causing damage (including disturbing or destroying) to an Aboriginal place or object: up to 1,000 penalty units if reckless, 500 penalty units if negligent, and 100 penalty units as a strict liability offence (Heritage Act 2004 s 75). Under the ACT Legislation Act the maximum fine for a corporation is 5 times the amount for an individual. Conduct in line with an approved statement of heritage effect, excavation permit, heritage agreement or development approval is excepted (s 76).","jurisdiction_code":"ACT","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"event_driven","topics":["indigenous","heritage","land-use"],"priority":"high","status":"current","source_url":"https://www.act.gov.au/environment/heritage","editorial_status":"published","criminal_liability":true},{"slug":"epbc-indigenous-heritage","title":"EPBC Act — National Heritage + Indigenous heritage values","one_liner":"Actions likely to have a significant impact on National Heritage Indigenous values require Commonwealth approval.","summary":"Environment Protection and Biodiversity Conservation Act 1999 (Cth) Pt 3, Div 1 — a person must not take an action that has, will have, or is likely to have, a significant impact on the National Heritage values of a National Heritage place (including Indigenous heritage values) without approval from the Commonwealth Environment Minister. The Aboriginal and Torres Strait Islander Heritage Protection Act 1984 (ATSIHP Act) provides last-resort emergency protection where state/territory laws fail.","who_must_comply":"Anyone proposing an action with potential significant impact on National Heritage Indigenous values or where state/territory protection has failed.","what_triggers":"Proposing an action likely to significantly affect a National Heritage place or Indigenous heritage values.","when_due":"Before commencing the action — referral + approval under Pt 3 / Pt 7.","evidence_required":"EPBC referral; cultural heritage assessment; consultation with Traditional Owners; approval conditions compliance records.","max_penalty_description":"Civil penalty (EPBC Act s 15B, s 481A, for contraventions on or after 24 August 2026): for a body corporate, the greatest of 50,000 penalty units ($18.2 million at $364 a unit), 3 times the benefit derived and detriment avoided, or 10% of annual turnover capped at 2.5 million penalty units ($910 million); for an individual, the greater of 5,000 penalty units ($1.82 million) or 3 times the benefit. Criminal offence (s 15C): up to 7 years' imprisonment and/or 1,000 penalty units ($364,000; a court may fine a body corporate up to 5 times that amount).","jurisdiction_code":"CWLTH","regulator_slugs":["national-epa"],"act_slugs":["environment-protection-and-biodiversity-conservation-act-1999"],"reporting_frequency":"event_driven","topics":["indigenous","heritage","land-use","environment"],"priority":"high","status":"current","source_url":"https://www.dcceew.gov.au/parks-heritage/heritage","editorial_status":"published"},{"slug":"psychosocial-hazards-code-2024","title":"Psychosocial Hazards Code of Practice (model + jurisdictional)","one_liner":"PCBUs must manage psychosocial risk under WHS Acts + state codes.","summary":"Safe Work Australia's Model Code of Practice: Managing psychosocial hazards at work (2022) underpins express psychosocial regulations in the model-law jurisdictions; Victoria's Occupational Health and Safety (Psychological Health) Regulations 2025 commenced on 1 December 2025. Risk management framework required.","who_must_comply":"All PCBUs.","what_triggers":"Psychosocial risk in workplace.","when_due":"Continuous risk management.","evidence_required":"Risk assessment + control measures + monitoring.","jurisdiction_code":"CWLTH","regulator_slugs":["safework-nsw","worksafe-vic","whs-qld"],"act_slugs":["work-health-and-safety-act-2011"],"reporting_frequency":"ongoing","topics":["whs","mental-health"],"priority":"high","status":"current","source_url":"https://safeworkaustralia.gov.au/safety-topic/managing-health-and-safety/mental-health","editorial_status":"published"},{"slug":"right-to-disconnect-2024","title":"Right to Disconnect (s 333M FWA)","one_liner":"Employees may refuse out-of-hours contact unless unreasonable: from 26 August 2024 (employers with 15+ employees) and 26 August 2025 (small business employers).","summary":"Fair Work Legislation Amendment (Closing Loopholes No. 2) Act 2024. Section 333M FWA. Employees may refuse out-of-hours contact unless refusal is unreasonable. It applied from 26 August 2024 for employees of non-small business employers and from 26 August 2025 for employees of small business employers. FWC may resolve disputes.","who_must_comply":"All employers + employees.","what_triggers":"Out-of-hours contact.","when_due":"Continuous; FWC dispute process available.","evidence_required":"Workplace policies + dispute records.","jurisdiction_code":"CWLTH","regulator_slugs":["fwc","fwo"],"act_slugs":["fair-work-act-2009"],"reporting_frequency":"ongoing","topics":["workplace","work-life-balance"],"priority":"high","status":"current","effective_date":"2024-08-26","source_url":"https://www.fairwork.gov.au/employment-conditions/right-to-disconnect","editorial_status":"published"},{"slug":"casual-employment-fwa-66-2024","title":"Casual employment definition + conversion (Closing Loopholes 2024)","one_liner":"New casual employment definition + employee choice pathway from 26 August 2024.","summary":"Closing Loopholes No. 2 Act 2024. Replaced statutory casual employment definition with a substance-over-form approach + introduced employee choice + dispute resolution at FWC.","who_must_comply":"All employers of casuals.","what_triggers":"Casual engagement decision + 6/12 month review points.","when_due":"Continuous + on employee notification.","evidence_required":"Casual contracts + decisions + employee notifications.","jurisdiction_code":"CWLTH","regulator_slugs":["fwo","fwc"],"act_slugs":["fair-work-act-2009"],"reporting_frequency":"ongoing","topics":["workplace","casual-employment"],"priority":"critical","status":"current","effective_date":"2024-08-26","source_url":"https://www.fairwork.gov.au/employment-conditions","editorial_status":"published"},{"slug":"real-estate-underquoting-vic","title":"Underquoting prohibition (Vic Estate Agents Act 1980)","one_liner":"Vic real estate agents must not underquote a property sale price.","summary":"Victorian estate agents must not advertise or tell a buyer a price below the seller's reserve or asking price, below a written offer the seller has already rejected as too low, or below the agent's current estimated selling price, and must update price information whenever any of these change. The estimate in the sales authority must be reasonable and based on comparable sales. Advertised prices must be a single figure or a range of no more than 10 per cent, without words or symbols such as 'from', 'offers above' or '+'. From 1 October 2026 the Property Price Statement replaces the Statement of Information; for auctions and fixed-date sales from 16 October 2026 agents must publish the seller's reserve price at least 7 days beforehand, and must publish the final sale price once a sale becomes unconditional.","who_must_comply":"Estate agents in Victoria advertising or selling residential property, including by auction or fixed-date sale. Sellers as well as agents are prohibited from misrepresenting a property in advertising or marketing.","what_triggers":"Signing a sales authority for a Victorian residential property and every price statement made during the campaign: advertising, the Property Price Statement, and verbal or written answers to buyers.","when_due":"Estimate set in the sales authority at engagement; Property Price Statement available whenever the property is advertised, given to a buyer within 2 business days of a request, and linked beside the price in online advertising; reserve price published at least 7 days before an auction or fixed-date sale; sale price added within 7 days of the sale going unconditional.","evidence_required":"Sales authority with a reasonable estimated selling price and the comparable-sales research behind it; current Property Price Statement showing the price or range, key features, three comparable sales (or why fewer) and the suburb median; records of written offers and seller instructions on reserve; dated versions of advertising updated or withdrawn when the price changed; proof the reserve was published for the full 7 days.","max_penalty_description":"Consumer Affairs Victoria uses warning letters, enforceable undertakings, injunctions and prosecutions against agents who underquote; an auction or fixed-date sale cannot proceed unless the reserve has been published for the full 7-day period. Statutory penalty amounts were not restated here.","jurisdiction_code":"VIC","regulator_slugs":["cav"],"act_slugs":[],"reporting_frequency":"ongoing","topics":["real-estate","consumer-protection"],"priority":"high","status":"current","source_url":"https://www.consumer.vic.gov.au/housing/buying-and-selling-property/understanding-property-prices-and-underquoting-for-buyers","editorial_status":"published"},{"slug":"real-estate-underquoting-nsw","title":"Underquoting prohibition (NSW Property and Stock Agents Act 2002)","one_liner":"NSW real estate agents must not underquote — Maximum penalty $22,000.","summary":"Under the Property and Stock Agents Act 2002 (NSW) and the Secretary's supervision guidelines issued under s 32, an agent underquotes when they state or advertise a price for a residential property that is below their reasonable estimate of its likely selling price. The agent must record that estimate in the agency agreement, keep it reasonable as market evidence arrives, and revise it, notify the seller and amend the agreement when offers, feedback or valuations show it is too low. Price ranges may not spread by more than 10 per cent, and terms such as 'offers over' or a '+' after a price are not permitted. NSW Fair Trading states a zero-tolerance approach, and has flagged new underquoting and price-advertising laws expected towards the end of 2026.","who_must_comply":"Licensed real estate agents and agencies in NSW, and the licensee in charge who supervises them, when marketing residential property for sale, including multi-unit developments and multi-lot residential subdivisions.","what_triggers":"Signing an agency agreement to sell a residential property, and every price statement made while marketing it: advertisements, listings, and spoken statements to buyers or sellers at open homes or by phone.","when_due":"Estimate recorded when the agency agreement is signed; revised promptly whenever evidence shows it is no longer reasonable; written record of each price statement made at the time it is made.","evidence_required":"Agency agreement with the estimated selling price (and any amendments); evidence given to the seller showing how the estimate was reached or revised (comparable sales, buyer feedback, valuations); written offers; a record of every price statement with the property address, price or range, and date and time; written supervision procedures for setting estimates; records of steps taken to amend or retract outdated advertising.","max_penalty_description":"A court-imposed fine of up to $22,000 for underquoting, or a $2,200 penalty infringement notice, plus possible disciplinary action against the licence and loss of the commission and fees for the underquoted property (NSW Government underquoting guidance, updated 8 July 2026).","jurisdiction_code":"NSW","regulator_slugs":["nsw-fair-trading"],"act_slugs":[],"reporting_frequency":"ongoing","topics":["real-estate","consumer-protection"],"priority":"high","status":"current","source_url":"https://www.nsw.gov.au/housing-and-construction/property-professionals/working-as-an-agent/underquoting-guidance","editorial_status":"published"},{"slug":"soci-systems-of-national-significance","title":"SoNS — Systems of National Significance (SOCI)","one_liner":"Declared SoNS face enhanced cyber security obligations.","summary":"Under s 52B of the Security of Critical Infrastructure Act 2018 the Minister for Home Affairs may declare a critical infrastructure asset to be a System of National Significance (SoNS), having regard to the consequences a significant hazard would have for Australia's social or economic stability, defence or national security, and to its interdependencies with other assets. SoNS are a very small subset of the 22 asset classes across 11 critical infrastructure sectors. Responsible entities for a SoNS may then be subject to four Enhanced Cyber Security Obligations in Part 2C, applied case by case by the Secretary of Home Affairs after considering cost, reasonableness and proportionality: a statutory incident response plan, cyber security exercises, vulnerability assessments, and system information reporting to the Australian Signals Directorate. These sit on top of the general SOCI obligations.","who_must_comply":"The responsible entity for an asset the Minister has declared a System of National Significance, and only for those Enhanced Cyber Security Obligations the Secretary has applied by written notice. Other critical infrastructure owners and operators are outside Part 2C.","what_triggers":"A ministerial declaration under s 52B (the Minister must notify the responsible entity within 30 days), followed by a written notice or determination from the Secretary applying a specific obligation. The Secretary must consult the entity, and any relevant Commonwealth regulator, before applying the incident response planning obligation.","when_due":"Incident response planning applies from the time stated in the Secretary's determination, at least 30 days after notice; exercises and vulnerability assessments within the period in the notice (at least 30 days for exercises); an internal evaluation report to the Secretary within 30 days after completing an exercise; system information reports at the intervals the notice specifies.","evidence_required":"Adopted and maintained written incident response plan for cyber security incidents affecting the system; cyber security exercise records and the internal (and any external) evaluation report given to the Secretary; vulnerability assessment reports; periodic system information reports; copies of the s 52B declaration and each Secretary notice, lodged through the department's secure SoNS portal.","max_penalty_description":"Civil penalty of 200 penalty units ($72,800) for each Part 2C failure, including not adopting and maintaining an incident response plan (s 30CD), not complying with a notice to undertake a cyber security exercise (s 30CP) and not giving the Secretary the evaluation report within 30 days (s 30CQ).","jurisdiction_code":"CWLTH","regulator_slugs":["home-affairs-soci"],"act_slugs":["security-of-critical-infrastructure-act-2018"],"reporting_frequency":"ongoing","topics":["cyber-security","critical-infrastructure"],"priority":"critical","status":"current","source_url":"https://www.cisc.gov.au/how-we-support-industry/regulatory-obligations/enhanced-cyber-security-obligations","editorial_status":"published"},{"slug":"data-availability-and-transparency-act","title":"Data Availability and Transparency Act 2022","one_liner":"Commonwealth data sharing regime — accredited users + entities.","summary":"The Data Availability and Transparency Act 2022 creates the DATA Scheme, administered by the Office of the National Data Commissioner, which authorises Commonwealth bodies to share public sector data with accredited users for permitted purposes, overriding other Commonwealth, state or territory secrecy laws where the scheme's safeguards are met; it does not override the Privacy Act 1988. There are three participant types: Data Custodians (Commonwealth bodies that control public sector data, automatically in the scheme), Accredited Users and Accredited Data Service Providers (Commonwealth, state and territory government bodies and Australian universities, which must apply). Sharing happens under a registered data sharing agreement, usually managed in Dataplace; projects involving complex data integration must use an accredited data service provider. Foreign entities cannot access scheme data, and under s 143 the Act sunsets five years after commencement.","who_must_comply":"Commonwealth government bodies that hold public sector data (as Data Custodians), and Commonwealth, state and territory bodies and Australian universities accredited as users or data service providers, together with their staff and contractors who handle scheme data. Private companies cannot be accredited, although they may use scheme data under an approved contract with an accredited entity.","what_triggers":"Receiving a data sharing request from an Accredited User, applying for accreditation, or entering a data sharing agreement under the scheme.","when_due":"Data Custodians must consider and respond to every request received; accredited entities must comply with their accreditation conditions continuously and notify the Commissioner in writing of relevant events or changes in circumstance; reporting to the Commissioner supports the annual report.","evidence_required":"Register of data sharing requests received and the reasons for agreeing or refusing; registered data sharing agreements (prohibiting offshore storage or access where personal information is shared, and re-identification of de-identified data); accreditation decisions and conditions; change-of-circumstance notices; records of staff and contractor access to scheme data.","max_penalty_description":"Civil penalty of 300 penalty units ($109,200) for unauthorised sharing, collection or use of scheme data, rising to 600 penalty units ($218,400) for a serious contravention by an accredited entity (Data Availability and Transparency Act 2022 ss 14-14A); 300 penalty units for breaching accreditation conditions or failing to notify relevant changes (ss 30-31). Criminal offences also apply to unauthorised sharing.","jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":["data-availability-and-transparency-act-2022"],"reporting_frequency":"ongoing","topics":["data-governance","privacy","public-sector"],"priority":"medium","status":"current","source_url":"https://www.datacommissioner.gov.au/data-scheme/how-scheme-operates","editorial_status":"published"},{"slug":"customs-act-import-declarations","title":"Customs Act 1901 — import declarations + duties","one_liner":"Goods imported >$1,000 require Import Declaration (N10) + duty payment.","summary":"Section 71A of the Customs Act 1901 defines an import declaration (the N10) as the communication to the Department of Home Affairs of information about goods intended to be entered for home consumption. It is usually lodged electronically through the Integrated Cargo System, or on the approved paper forms B650 (sea or air cargo) and B374 (international mail), and covers the owner's details and identifier (ABN, ABN/CAC or CCID), transport details, and the customs value built up from invoice, freight, insurance and other costs, expressed in Australian dollars. Generally all imported goods attract customs duty and GST unless an exemption or concession applies, and some goods can be temporarily imported for up to 12 months without duty if conditions are met. An importer unsure whether a statement is accurate can attach an 'amber statement' explaining the uncertainty.","who_must_comply":"Owners of goods imported into Australia (businesses and individuals) that are to be entered for home consumption by import declaration, and customs brokers lodging declarations on their behalf as agent of the owner.","what_triggers":"Importing goods by sea, air or mail that are required to be entered, including goods held in a licensed warehouse being released for home consumption.","when_due":"Before the goods can be released from customs control into home consumption; if goods are not entered within the prescribed period, a Collector may move them to a warehouse at the owner's cost and, after a further period, sell or dispose of them (s 72).","evidence_required":"Lodged import declaration and import entry advice; commercial invoice, freight and insurance documents supporting the customs value; tariff classification and origin evidence for any concession or free trade agreement claim; permits for restricted goods; duty and GST payment records; any amber statement or voluntary error notice lodged to correct a declaration.","max_penalty_description":"Making a false or misleading statement in a declaration that reduces duty is a strict liability offence with a fine of up to the greater of 60 penalty units ($21,840) and the duty shortfall (Customs Act 1901 s 243T); where no duty is lost the fine is up to 60 penalty units per false or misleading statement (s 243U). The Act also provides for infringement notices (s 243X), and the offences do not apply where a written error notice is given voluntarily before the person receives a notice under s 214AD.","jurisdiction_code":"CWLTH","regulator_slugs":["abf"],"act_slugs":["customs-act-1901"],"reporting_frequency":"event_driven","topics":["trade","imports","customs"],"priority":"high","status":"current","source_url":"https://www.abf.gov.au/importing-exporting-and-manufacturing/importing/how-to-import","editorial_status":"published"},{"slug":"private-health-insurance-prudential","title":"PHI Prudential Standards (APRA)","one_liner":"Private health insurers must meet capital + governance standards.","summary":"Private Health Insurance (Prudential Supervision) Act 2015. APRA prudential standards covering capital, risk management, governance + outsourcing for private health insurers.","who_must_comply":"Registered private health insurers.","what_triggers":"PHI registration.","when_due":"Ongoing.","evidence_required":"Annual returns + capital filings + board attestations.","jurisdiction_code":"CWLTH","regulator_slugs":["apra"],"act_slugs":[],"applies_to_industries":["private-health-insurers"],"reporting_frequency":"annual","topics":["insurance","health"],"priority":"high","status":"current","source_url":"https://apra.gov.au/private-health-insurance","editorial_status":"published"},{"slug":"charity-public-fundraising-state-cycle","title":"Charity public fundraising — state authority cycle","one_liner":"Each state requires authorisation for public fundraising appeals.","summary":"Each Australian state + territory has charitable fundraising legislation. ACNC harmonisation incomplete; charity must hold state authority for each fundraising-active state.","who_must_comply":"Charities undertaking public fundraising.","what_triggers":"Fundraising activity in any state.","when_due":"Per state cycle (often 1-3 years renewal).","evidence_required":"State authority + annual return + fundraising records.","jurisdiction_code":"CWLTH","regulator_slugs":["acnc"],"act_slugs":[],"applies_to_industries":["charities-nfp"],"reporting_frequency":"annual","topics":["charities","fundraising"],"priority":"medium","status":"current","source_url":"https://www.acnc.gov.au/for-charities/manage-your-charity/governance-hub","editorial_status":"published"},{"slug":"firb-residential-real-estate-temporary-resident","title":"FIRB residential real estate — temporary residents (established-dwelling ban to 30 June 2029)","one_liner":"Temporary residents need foreign investment approval before buying residential land; established dwellings are generally banned from 1 April 2025 to 30 June 2029.","summary":"Under the Foreign Acquisitions and Takeovers Act 1975, a foreign person, including a temporary resident, must generally submit a foreign investment proposal and obtain approval before acquiring an interest in Australian residential land, whatever its value. Residential applications are lodged and paid through the ATO's Online services for foreign investors, and the ATO handles residential compliance and enforcement. Government policy channels foreign investment into new dwellings: from 1 April 2025 to 30 June 2029 foreign persons are generally prohibited from buying established dwellings, with limited exceptions such as redevelopment, commercial-scale housing supply and certain Australian-based employees. Approvals for vacant land are generally conditional on completing construction within 4 years. Every purchase and sale must also be notified to the Register of Foreign Ownership of Australian Assets, and a vacancy fee may apply.","who_must_comply":"Foreign persons acquiring residential land in Australia, including temporary visa holders, who until 30 June 2029 can generally buy only new dwellings or vacant land (an established dwelling only where a ban exception applies). Australian citizens living abroad, New Zealand citizens holding or eligible for a special category visa, permanent residents, and spouses buying as joint tenants with an Australian citizen, permanent resident or eligible New Zealand citizen spouse do not need an application. Developers can notify on behalf of foreign buyers of new dwellings.","what_triggers":"Proposing to buy a new dwelling, vacant residential land or (where an exception applies) an established dwelling while a foreign person; selling residential land; or a dwelling owned under approval being left vacant.","when_due":"Before entering the purchase: approval must be obtained first. Purchases and sales are notified to the Register of Foreign Ownership of Australian Assets; construction on vacant land is generally due within 4 years, and the land cannot be sold until it is complete; approval conditions, reporting and any vacancy fee obligations continue after purchase.","evidence_required":"Residential property application and the approval with its conditions; evidence of the exemption relied on if no application was made; Register of Foreign Ownership notifications for purchase and sale; construction completion evidence for vacant land; vacancy fee returns; any self-disclosure of a breach.","max_penalty_description":"Significant penalties, including infringement notices and civil and criminal penalties, apply to breaches of the foreign investment law for residential land (see the Treasury's Guidance Note 14); a disposal order may be made. Lower penalties may apply where a breach is self-reported, and retrospective approval can be sought. Penalty amounts were not restated here.","jurisdiction_code":"CWLTH","regulator_slugs":["ato","afsa-foreign-investment"],"act_slugs":["foreign-acquisitions-and-takeovers-act-1975"],"reporting_frequency":"event_driven","topics":["foreign-investment","property"],"priority":"medium","status":"current","source_url":"https://foreigninvestment.gov.au/guidance/types-investments/residential-land","editorial_status":"published"},{"slug":"therapeutic-goods-advertising-code","title":"Therapeutic Goods Advertising Code","one_liner":"Advertising of therapeutic goods to AU consumers must comply with TGA Advertising Code.","summary":"The Therapeutic Goods (Therapeutic Goods Advertising Code) Instrument 2021, made under s 42BAA of the Therapeutic Goods Act 1989, sets the standard every advertisement for therapeutic goods directed to the public must meet. Advertisements must promote safe and proper use, must not mislead or create unrealistic expectations of performance, must support informed health care choices and must not be inconsistent with current public health campaigns. The Code is organised in parts: general accuracy and balance (Part 3), mandatory statements (Parts 4 and 5), testimonials and endorsements (Part 6), samples and incentives (Part 7), restricted and prohibited representations (Part 8) and price lists for pharmacy and prescription-only medicines (Part 9). The Act separately bars public advertising of Schedule 3, 4 and 8 substances, claims of government endorsement (including 'TGA approved') and indications not in the ARTG entry.","who_must_comply":"Any person who advertises therapeutic goods to the public, or causes them to be advertised, by any means: sponsors, manufacturers, retailers and pharmacies, clinics, agencies, and social media influencers paid or incentivised to promote a product. Advertising directed exclusively to health professionals is outside the Code, although the Act still prohibits promoting an indication not included in the ARTG entry to anyone.","what_triggers":"Publishing or causing the publication of any statement, image or design intended to promote the use or supply of a medicine, medical device, biological or other therapeutic good to members of the public, including online posts, hashtags, paid partnerships and in-store material.","when_due":"Before each advertisement is published, and for as long as it remains in circulation; each day a non-conforming advertisement continues is a separate contravention.","evidence_required":"Completed TGA advertising compliance checklist or equivalent pre-publication review for each advertisement; ARTG entry showing the approved indications; evidence substantiating every claim; mandatory statements in place; written briefs and approval records for influencers and testimonials; any s 42DF approval or s 42DK permission relied on for a restricted or prohibited representation.","max_penalty_description":"Civil penalty for an advertisement that does not comply with the Code (Therapeutic Goods Act 1989 s 42DMA) or that contains an unapproved restricted or prohibited representation (s 42DLB): 5,000 penalty units ($1.82M) for an individual and 50,000 penalty units ($18.2M) for a body corporate, with each day of a continuing contravention a separate contravention. Criminal offences also apply (s 42DM).","jurisdiction_code":"CWLTH","regulator_slugs":["tga"],"act_slugs":["therapeutic-goods-act-1989"],"reporting_frequency":"event_driven","topics":["health","advertising"],"priority":"high","status":"current","source_url":"https://www.tga.gov.au/products/regulations-all-products/advertising/applying-advertising-code","editorial_status":"published"},{"slug":"gemstar-program-energy-rating","title":"GEMS (Greenhouse + Energy Minimum Standards)","one_liner":"Regulated products must meet energy efficiency MEPS + display label.","summary":"The Greenhouse and Energy Minimum Standards Act 2012 and the product-specific GEMS Determinations made under it set Minimum Energy Performance Standards, test methods and, for some products, energy rating labelling for appliances and equipment sold in Australia. A regulated product model, identified by brand, model number and energy performance characteristics, must be registered with the GEMS Regulator before it is supplied; only one registration can exist for a model or family of models at a time, and registrations typically run for 5 years. Registration requires test results against the applicable Australian, joint Australian/New Zealand or international standard and payment of a fee. The Regulator runs check testing and market surveillance of registered models in store and online. A new registration platform, RECAP, replaces the Energy Rating Product Registration System from 6 October 2026.","who_must_comply":"Suppliers of product models covered by a GEMS Determination in Australia, typically the manufacturer or importer that registers the model; regulated products must be registered before they can be sold. Models supplied under the Trans-Tasman Mutual Recognition Arrangement that are registered in New Zealand and manufactured in or imported through New Zealand do not need Australian registration.","what_triggers":"Planning to supply a product model of a regulated type (for example LED lamps, external power supplies or commercial ice makers) that is not excluded by its Determination and is not already registered.","when_due":"Before the model is first supplied; the Regulator aims to process applications within 14 days. Registration is renewed when it lapses (typically after 5 years) or re-done when a Determination's requirements are updated.","evidence_required":"Registration number for each model (Australian numbers take the form 'AXX0000'); test reports showing the model meets the Minimum Energy Performance Standards and supports any star rating; applicant account with an Authorising Officer and Authorised Representatives; registration fee receipts; labelling records where a label is required; responses to check-testing or market-surveillance enquiries.","max_penalty_description":"The GEMS Regulator responds proportionately: informal and administrative action for first and less serious contraventions, then suspension or cancellation of a model's registration, enforceable undertakings, infringement notices, civil penalty orders and injunctions for deliberate or continuing non-compliance with the GEMS Act 2012. Penalty-unit amounts were not restated here.","jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"ongoing","topics":["energy","consumer-protection"],"priority":"medium","status":"current","source_url":"https://www.energyrating.gov.au/industry-information/understand-requirements/register-product","editorial_status":"published"},{"slug":"consumer-credit-hardship-notice","title":"Consumer Credit Hardship Notice (NCC ss 72-73)","one_liner":"Credit providers must respond to hardship notice + assess variation request.","summary":"Section 72 NCC. Debtors may give a hardship notice. A credit provider may ask for further information within 21 days of receiving the hardship notice, and must give the debtor written notice of its decision within the period in s 72(5).","who_must_comply":"Credit providers under NCCP.","what_triggers":"Hardship notice from debtor.","when_due":"Respond within 21 days.","evidence_required":"Hardship correspondence + assessment file + variation document.","jurisdiction_code":"CWLTH","regulator_slugs":["asic","afca"],"act_slugs":["national-consumer-credit-protection-act-2009"],"reporting_frequency":"event_driven","topics":["credit","consumer-protection"],"priority":"critical","status":"current","source_url":"https://moneysmart.gov.au/managing-debt/financial-hardship","editorial_status":"published"},{"slug":"domestic-building-act-vic-warranty","title":"Domestic Building Contracts Act 1995 (Vic) — warranties","one_liner":"Vic domestic building contracts include statutory warranties + insurance requirements.","summary":"The Domestic Building Contracts Act 1995 (Vic) sets the essential requirements for contracts to build, renovate, extend, repair, demolish or remove a home in Victoria. Where work involves more than one trade and is worth more than $10,000, a written major domestic building contract must be in place before work starts, and only a registered builder can enter into one. Domestic building insurance is required for work over $16,000 and protects the owner if the builder dies, becomes insolvent or disappears. The builder must give the owner a copy of the contract signed by both parties and enough time to have it reviewed, cannot take a deposit above 10 per cent (contracts under $20,000) or 5 per cent ($20,000 or more), and may claim progress payments only for completed stages. The Domestic Building Contracts Amendment Act 2025 (No. 36 of 2025) commences on proclamation, and any provision not yet proclaimed commences on 1 December 2026. It lets regulations set deposit limits (up to 100 penalty units for taking more than the prescribed deposit) and progress payment limits, and modernises the statutory warranties; check which parts are in force for contracts signed from that date.","who_must_comply":"Registered domestic builders in Victoria contracting with home owners, including for associated work such as landscaping, paving, driveways, fencing, garages, pools and site work carried out with the construction or renovation of a home. Single-trade jobs (for example plastering, tiling, electrical, painting or plumbing alone) do not need a major domestic building contract. Reblocking, restumping, demolition or removal of a home require a registered builder whatever the value.","what_triggers":"Agreeing to carry out domestic building work on a Victorian home involving more than one trade and worth more than $10,000; for insurance, work over $16,000.","threshold_description":"Major domestic building contract above $10,000 (multi-trade); domestic building insurance above $16,000.","when_due":"Contract signed before any work starts; certificate of currency for domestic building insurance given before the owner pays the deposit; extension-of-time claims within 15 business days after a delay ends; progress payments only as each stage is completed.","evidence_required":"Signed major domestic building contract (the free Consumer Affairs Victoria model contract for new homes can be used); builder registration with the Building and Plumbing Commission; domestic building insurance certificate of currency; deposit and progress-payment records within the statutory limits; written variation records; extension-of-time claims stating the reason and length of delay.","max_penalty_description":"Penalties for breaching the contract, deposit and insurance requirements are set in the Domestic Building Contracts Act 1995 (Vic) and are not restated here. Consumer Affairs Victoria advises owners not to pay any deposit until the builder provides the insurance certificate of currency.","jurisdiction_code":"VIC","regulator_slugs":["vba-vic-building-authority"],"act_slugs":[],"reporting_frequency":"event_driven","topics":["construction","consumer-protection"],"priority":"high","status":"current","source_url":"https://www.consumer.vic.gov.au/housing/building-and-renovating/plan-and-manage-your-building-project/contracts","editorial_status":"published"},{"slug":"home-warranty-insurance-nsw","title":"Home Building Compensation Fund (NSW)","one_liner":"NSW residential building work >$20,000 requires HBCF insurance.","summary":"Under the Home Building Act 1989 (NSW), most residential building work in NSW with a contract price (or market cost of labour and materials) over $20,000 including GST must be covered by the Home Building Compensation Fund, administered by icare. The builder must hold an active Certificate of Eligibility, which sets the types and value of work and the number of open jobs allowed, and must obtain a separate Certificate of Insurance for each job before starting work or taking any payment, including a deposit. HBCF is a last-resort cover: a homeowner can claim for incomplete or defective work only if the builder becomes insolvent, dies, disappears or has their licence suspended for not paying a tribunal or court order. Major defects may be covered for up to six years from completion and other defects for up to two years.","who_must_comply":"The principal contractor for residential building work in NSW: licensed builders and trade contractors contracting directly with a homeowner, developer or owner-builder. In most cases a subcontractor working for a principal contractor is not the party who must insure.","what_triggers":"Contracting for residential building work in NSW where the total contract price, or the market cost of labour and materials, exceeds $20,000 including GST, unless the work is exempt.","threshold_description":"Contract price or market cost of labour and materials over $20,000 including GST.","when_due":"Before starting work or accepting any payment, including a deposit. The certificate must be updated if the contract value or scope changes while work is in progress.","evidence_required":"Active Certificate of Eligibility; a Certificate of Insurance for each job; proof that a copy was given to the homeowner before work began or money changed hands; contract showing price and scope; records of any certificate updates for variations; HBCF Portal application history.","max_penalty_description":"Doing residential building work or taking payment without the required cover breaches the Home Building Act 1989 insurance obligation; the statutory penalty is set in the Act and was not restated here. If the work value rises and the certificate is not updated, icare may require additional premium later.","jurisdiction_code":"NSW","regulator_slugs":["nsw-fair-trading"],"act_slugs":[],"reporting_frequency":"event_driven","topics":["construction","insurance","consumer-protection"],"priority":"high","status":"current","source_url":"https://www.icare.nsw.gov.au/builders-and-homeowners/builders-and-distributors/do-i-need-hbcf","editorial_status":"published"},{"slug":"strata-management-nsw","title":"Strata Schemes Management Act 2015 (NSW)","one_liner":"Strata schemes must comply with budget, AGM, sinking fund + management requirements.","summary":"The Strata Schemes Management Act 2015 (NSW) sets the governance duties of every owners corporation. Each scheme must set an annual budget, approved by owners at a meeting, that determines levies; keep an administrative fund for day-to-day costs and insurance and a capital works fund (formerly the sinking fund) guided by a 10-year capital works fund plan, in the standard form and reviewed at least every five years; and keep financial records, the strata roll, minutes and correspondence for seven years, electronically for records created from 11 June 2024. Schemes must also complete annual reporting in the NSW Strata Hub within 3 months of each annual general meeting, covering contacts, emergency contacts, lot usage, insured replacement value and the capital works fund balance. From 1 October 2026 two-lot schemes no longer report annually.","who_must_comply":"Owners corporations of NSW strata schemes, acting through their strata committees (secretary, treasurer, chairperson) or a licensed strata managing agent to whom functions are delegated. Two-lot schemes can resolve unanimously not to keep a capital works fund and, from 1 October 2026, are exempt from annual reporting.","what_triggers":"Registration of a strata plan in NSW and each annual general meeting cycle; changes to scheme contacts or the formation of a strata renewal committee.","when_due":"Budget and levies set each year; Strata Hub annual report within 3 months of the AGM (fee $3 per lot); contact or strata renewal committee changes updated within 28 days; 10-year plan reviewed at least every five years with changes approved at the AGM; records retained for seven years.","evidence_required":"Approved annual budget and levy notices; administrative and capital works fund statements; current 10-year capital works fund plan in the standard form; AGM and committee minutes; up-to-date strata roll; insurance policy and replacement valuation; Strata Hub reporting confirmation; electronic financial records, receipts, invoices and bank statements kept for seven years; strata manager's records of the functions it exercised.","max_penalty_description":"Penalties for owners corporations and strata managing agents are set in the Strata Schemes Management Act 2015 (NSW) and related licensing law and were not restated here. Disputes about records, levies or by-laws go to NSW Fair Trading mediation and then the NSW Civil and Administrative Tribunal.","jurisdiction_code":"NSW","regulator_slugs":["nsw-fair-trading"],"act_slugs":[],"reporting_frequency":"annual","topics":["strata","real-estate"],"priority":"medium","status":"current","source_url":"https://www.nsw.gov.au/housing-and-construction/strata/serving-on-a-committee/finances-insurance","editorial_status":"published"},{"slug":"food-act-state-licensing","title":"Food Act state licensing + food safety supervisor","one_liner":"Food businesses must register + appoint Food Safety Supervisor under state Food Acts.","summary":"Each state Food Act incorporates Food Standards Code + requires registration with local council + Food Safety Supervisor (FSS) for higher-risk classes. Annual fees + inspection regime.","who_must_comply":"Food businesses (manufacturing, retail, food service).","what_triggers":"Food business commencement.","when_due":"Annual registration + FSS appointment + 5-yearly refresher.","evidence_required":"Council registration + FSS certificate + food safety program.","jurisdiction_code":"CWLTH","regulator_slugs":["fsanz"],"act_slugs":[],"reporting_frequency":"annual","topics":["food-safety"],"priority":"high","status":"current","source_url":"https://foodstandards.gov.au","editorial_status":"published"},{"slug":"mining-royalties-state","title":"State mining royalties","one_liner":"Royalty payable on mining production per state Mining Acts.","summary":"Each state administers mining royalties — typically ad valorem or per tonne. Significant 2022-2024 reforms in QLD (coal), NSW (coal), WA (iron ore via State Agreements).","who_must_comply":"Mining tenement holders.","what_triggers":"Mining production + sale.","when_due":"Quarterly + annual returns per state.","evidence_required":"Production + revenue returns + assessment.","jurisdiction_code":"CWLTH","regulator_slugs":["qld-osr","nsw-state-revenue","wa-osr"],"act_slugs":[],"applies_to_industries":["mining"],"reporting_frequency":"quarterly","topics":["mining-resources","tax"],"priority":"high","status":"current","source_url":"https://www.business.qld.gov.au/running-business","editorial_status":"published"},{"slug":"cdr-energy-sector","title":"CDR Energy sector — phased","one_liner":"Energy retailers + distributors must share data via CDR.","summary":"The Consumer Data Right (Energy Sector) Designation 2020 brings energy data in the National Electricity Market into the CDR, so a consumer can direct their electricity retailer to share their data with an accredited data recipient such as a comparison service. Product data sharing (electricity, gas and dual fuel plans) began on 1 October 2022 and consumer data sharing on 15 November 2022. The retailer is the primary data holder for customer, account, billing and tailored tariff data; AEMO is a secondary data holder for metering, National Metering Identifier standing data and distributed energy resources register data; the AER and the Victorian government are designated holders of product data. Obligations under Part 4 of the CDR Rules were phased in by retailer size, with later dates for complex requests made for large customers, secondary users or joint accounts.","who_must_comply":"Authorised or licensed electricity retailers operating in the NEM that had 10,000 or more small customers on 16 November 2021, or at all times during a later financial year (larger retailers keep that status even if numbers fall). The initial retailers named in the Rules are the AGL, Origin Energy and EnergyAustralia groups. Retailers below 10,000 small customers have no data holder obligations unless they become accredited data recipients or opt in voluntarily.","what_triggers":"Retailing electricity to NEM connection points and crossing the 10,000 small customer threshold, becoming an accredited data recipient, or electing to participate as a data holder.","threshold_description":"10,000 or more small customers (larger retailer).","when_due":"Initial retailers: non-complex requests from 15 November 2022, complex from 15 May 2023. Larger retailers: 1 November 2023 and 1 May 2024. Accredited small retailers: 12 months after accreditation for non-complex requests and 18 months for complex requests. Data holders report to the ACCC and OAIC twice a year.","evidence_required":"Product data and consumer data request endpoints passing the Conformance Test Suite; CDR policy prepared under OAIC guidance; consent, IT, security and privacy safeguard procedures; twice-yearly reports in the approved format counting product data requests, consumer data requests and refusals with the rule or standard relied on; records supporting each refusal.","max_penalty_description":"The ACCC and OAIC jointly monitor compliance and may take enforcement action under their joint CDR Compliance and Enforcement Policy. The CDR is established under the Competition and Consumer Act 2010; penalty amounts were not restated here.","jurisdiction_code":"CWLTH","regulator_slugs":["accc","oaic"],"act_slugs":["competition-and-consumer-act-2010"],"reporting_frequency":"ongoing","topics":["cdr","energy","privacy"],"priority":"high","status":"current","source_url":"https://www.cdr.gov.au/rollout/cdr-energy-sector","editorial_status":"published"},{"slug":"tps-tuition-protection-service","title":"ESOS Tuition Protection Service (TPS) levy","one_liner":"CRICOS-registered providers must contribute to Tuition Protection Service annually.","summary":"The Tuition Protection Service, established under the Education Services for Overseas Students Act 2000, protects international students on student visas when their provider defaults by closing, failing to start a course or ceasing to offer it. A defaulting provider is legally obliged either to place affected students with an alternative provider or to refund unspent tuition fees; the TPS steps in where it cannot. The scheme is sector funded: each CRICOS provider pays an annual International TPS Levy calculated under the ESOS (TPS Levies) Act 2012 from its size and risk of default, using PRISMS enrolment data and a Request for Information. Coverage is automatic once a provider is registered on CRICOS and has paid the initial levy, and providers must also hold pre-paid tuition fees in a designated account.","who_must_comply":"Every non-exempt provider registered on CRICOS to deliver courses to international students on student visas. Universities, TAFEs and government schools are exempt from the requirement to hold pre-paid tuition fees in a designated account.","what_triggers":"Applying for CRICOS registration (the initial levy must be paid before registration commences), and being registered on 1 January of each levy year.","when_due":"Annually. For the 2026 levy: early advice notice and Request for Information sent 3 February 2026, RFI due 3 March, invoice issued 10 March and payment due 10 April 2026. Student contact details must be confirmed in writing every six months.","evidence_required":"RFI response with domestic enrolments and international income; levy invoice and payment record; current PEO and eBusiness contacts in PRISMS (levy notices are sent there); designated account holding pre-paid tuition fees; written agreements setting out fees, refund processes and the role of the TPS; student records kept for two years after a student ceases study.","max_penalty_description":"CRICOS registration does not commence until the initial TPS levy is paid, and the levy must then be paid annually alongside CRICOS registration fees. A provider that defaults and fails to place students or refund unspent tuition fees breaches its obligations under the ESOS Act; statutory penalty amounts were not restated here.","jurisdiction_code":"CWLTH","regulator_slugs":["asqa","teqsa"],"act_slugs":["education-services-for-overseas-students-act-2000"],"reporting_frequency":"annual","topics":["education"],"priority":"high","status":"current","source_url":"https://www.education.gov.au/tps/international-providers-tps","editorial_status":"published"},{"slug":"privacy-act-information-controllers","title":"Privacy Act reform: controller and processor rules (Tranche 2 exposure draft, not yet law)","one_liner":"Proposed controller/processor rules in the Tranche 2 exposure draft (Privacy Amendment (Personal Data Protection) Bill 2026): consultation closed 18 September 2026, not yet introduced to Parliament.","summary":"On 31 August 2026 the Attorney-General's Department released an exposure draft of the Privacy Amendment (Personal Data Protection) Bill 2026. Schedule 6 would define a 'controller' (an APP entity on whose behalf a processor handles personal information) and a 'processor' (an APP entity acting on a controller's documented instructions). A processor acting within those instructions would not breach the APPs other than APP 1 and APP 11; the controller would be treated as having done the act. Consultation closed on 18 September 2026. The bill has not been introduced to Parliament and has no commencement date; the content remains subject to government consideration.","who_must_comply":"Proposed: APP entities that handle personal information on behalf of another APP entity (processors) and the entities that instruct them (controllers). Not yet law.","what_triggers":"Pending.","when_due":"Not yet legislated. Monitor the bill's introduction.","evidence_required":"Pending.","jurisdiction_code":"CWLTH","regulator_slugs":["oaic"],"act_slugs":["privacy-act-1988"],"reporting_frequency":"ongoing","topics":["privacy","data-governance"],"priority":"high","status":"upcoming","source_url":"https://consultations.ag.gov.au/rights-and-protections/privacy-reform/","editorial_status":"published"},{"slug":"ransomware-payment-reporting","title":"Report ransomware and cyber extortion payments within 72 hours (Cyber Security Act 2024 s 27)","one_liner":"Businesses with turnover over $3M, and critical infrastructure responsible entities, must report any ransomware payment to the Government within 72 hours.","summary":"Part 3 of the Cyber Security Act 2024 requires a \"reporting business entity\" that makes a ransomware or cyber extortion payment — or becomes aware that one was made on its behalf — to report it to the designated Commonwealth body within 72 hours of making the payment or becoming aware of it (s 27(1)). A reporting business entity is a business carrying on business in Australia whose annual turnover for the previous financial year exceeds the turnover threshold (set at $3 million by the Cyber Security (Ransomware Payment Reporting) Rules 2025 s 6), or a responsible entity for a critical infrastructure asset to which Part 2B of the Security of Critical Infrastructure Act 2018 applies (s 26(2)). Commonwealth and State bodies are excluded. The report covers the incident, the demand, the payment and communications with the extorting entity (s 27(2)), and is lodged through the ransomware payment reporting form on cyber.gov.au. Information in a report may only be used or disclosed for permitted purposes (ss 29-30) and does not waive legal professional privilege (s 31). Since 1 January 2026 Home Affairs has moved from its education-first phase to active compliance. Reporting is a separate duty: it does not make a payment lawful where another law (for example Australian sanctions law) prohibits it.","who_must_comply":"Businesses carrying on business in Australia with annual turnover over $3 million in the previous financial year, and responsible entities for SOCI Part 2B critical infrastructure assets. Not Commonwealth or State bodies.","what_triggers":"Making a ransomware or cyber extortion payment (money or any other benefit), or becoming aware that another entity made one on your behalf.","when_due":"Within 72 hours of making the payment or becoming aware it was made.","evidence_required":"Incident response plan with a ransomware decision protocol (who can authorise a payment, legal and sanctions checks); the lodged ransomware payment report and its receipt; incident log recording when the payment was made or became known (to evidence the 72-hour clock); record of communications with the extorting entity.","max_penalty_cents":10920000,"max_penalty_description":"Civil penalty of 60 penalty units ($21,840) for failing to report (Cyber Security Act 2024 s 27(5)). A court may order a body corporate to pay up to 5 times that amount — $109,200 (Regulatory Powers (Standard Provisions) Act 2014 s 82(5)).","criminal_liability":false,"jurisdiction_code":"CWLTH","regulator_slugs":["home-affairs-soci"],"act_slugs":["cyber-security-act-2024"],"threshold_description":"Annual turnover over $3 million (previous financial year), or a SOCI Part 2B critical infrastructure asset.","reporting_frequency":"event_driven","topics":["cyber","ransomware","incident-reporting"],"priority":"high","status":"current","source_url":"https://www.cyber.gov.au/report-and-recover/report/ransomware-payment-and-cyber-extortion-payment-reporting","related_obligation_slugs":["soci-cyber-incident-reporting","ndb-notification","aml-sanctions-screening-dfat"],"editorial_status":"published"},{"slug":"austrac-annual-compliance-report","title":"Lodge the AUSTRAC annual compliance report (AML/CTF Act s 47)","one_liner":"Every reporting entity must lodge an annual compliance report with AUSTRAC; the first financial-year period runs 1 July 2026 to 30 June 2027, due by 30 September 2027.","summary":"Section 47 of the AML/CTF Act requires a reporting entity to give the AUSTRAC CEO, within the lodgment period, a report on its compliance with the Act, the regulations and the AML/CTF Rules during the reporting period (Rules s 9-9). AUSTRAC has moved the reporting period to financial years: the next period is 1 July 2026 to 30 June 2027, and reports are lodged between 1 July and 30 September each year. For Tranche 2 businesses (real estate, accountants, lawyers, conveyancers, trust and company service providers, precious metals dealers) that began providing designated services from 1 July 2026, the first report therefore covers their first year and is due by 30 September 2027. Reports are submitted in AUSTRAC Online by a user listed as an administrator. Businesses whose only designated services are item 54 arrangements by an AFSL holder are exempt (s 47(5)).","who_must_comply":"Every enrolled AML/CTF reporting entity, including Tranche 2 businesses from 1 July 2026, unless exempt (item 54-only AFSL holders, or a specific AUSTRAC exemption).","what_triggers":"Being a reporting entity at any time during the reporting period.","when_due":"Annually between 1 July and 30 September for the financial year just ended. First Tranche 2 report: period 1 July 2026 – 30 June 2027, due 30 September 2027.","evidence_required":"Lodged compliance report and AUSTRAC Online receipt; the evidence behind each answer (AML/CTF program and approvals, risk assessment reviews, CDD records, SMR/TTR lodgment records, training records, independent evaluation report or schedule); AUSTRAC Online administrator nominated.","max_penalty_cents":3640000000,"max_penalty_description":"Section 47(2) is a civil penalty provision: up to $36.4M (body corporate) or $7.28M (other persons) per contravention. AUSTRAC can also issue an infringement notice of $21,840 (company) or $4,368 (individual), or a remedial direction. In May 2026 the Federal Court ordered two securities firms that did not pay AUSTRAC infringement notices for missed 2023 compliance reports to pay $50,000 and $45,000 plus costs.","criminal_liability":false,"jurisdiction_code":"CWLTH","regulator_slugs":["austrac"],"act_slugs":["anti-money-laundering-and-counter-terrorism-financing-act-2006"],"reporting_frequency":"annual","topics":["aml-ctf","tranche-2","reporting"],"priority":"high","status":"current","effective_date":"2027-09-30","source_url":"https://www.austrac.gov.au/industry-and-business/obligations-and-guidance/your-amlctf-program/reporting-us/annual-compliance-reports","related_obligation_slugs":["aml-ctf-program","aml-independent-review","aml-ctf-enrolment"],"editorial_status":"published"},{"slug":"whs-primary-duty-sa","title":"PCBU primary duty of care (SA WHS Act s 19)","one_liner":"South Australia PCBUs must, so far as is reasonably practicable, ensure the health and safety of workers and others affected by the work.","summary":"Section 19 of the Work Health and Safety Act 2012 (SA) imposes the primary duty of care on every person conducting a business or undertaking (PCBU) in South Australia: so far as is reasonably practicable, a safe work environment, safe plant and structures, safe systems of work, safe use and storage of substances, adequate facilities, information, training and supervision, and monitoring of workers' health and workplace conditions. \"Health\" includes psychological health. Officers must exercise due diligence (s 27). The Work Health and Safety Act 2012 (SA) follows the model WHS Act, so the duty is the same as in the other model-law jurisdictions; the penalties and the industrial manslaughter offence are set locally.","who_must_comply":"Every PCBU operating in South Australia, including sole traders and businesses with no employees, plus officers and workers.","what_triggers":"Conducting a business or undertaking in the jurisdiction (whether or not you employ anyone).","when_due":"Continuous. Review risk controls whenever work, plant or the workplace changes, and after any notifiable incident.","evidence_required":"WHS risk register and control plan (including psychosocial hazards); safe work procedures; induction, training and supervision records; consultation records with workers; incident and hazard reports; officer due-diligence records (board WHS reporting).","max_penalty_cents":300000000,"max_penalty_description":"Category 1 offence (reckless or grossly negligent conduct exposing a person to risk of death or serious injury): up to $3,000,000 (body corporate), $600,000 (PCBU or officer as an individual) or $300,000 (other individual), per Safe Work Australia's comparison table as at 1 August 2026. A death caused by a reckless or negligent breach is separately punishable as industrial manslaughter (see industrial-manslaughter-sa).","criminal_liability":true,"jurisdiction_code":"SA","regulator_slugs":["safework-sa"],"act_slugs":["work-health-and-safety-act-2012-sa"],"reporting_frequency":"ongoing","topics":["whs","sa","primary-duty"],"priority":"critical","status":"current","source_url":"https://www.safeworkaustralia.gov.au/law-and-regulation/duties-under-whs-laws/duties-pcbu","related_obligation_slugs":["industrial-manslaughter-sa","psychosocial-hazards"],"editorial_status":"published"},{"slug":"whs-primary-duty-tas","title":"PCBU primary duty of care (TAS WHS Act s 19)","one_liner":"Tasmania PCBUs must, so far as is reasonably practicable, ensure the health and safety of workers and others affected by the work.","summary":"Section 19 of the Work Health and Safety Act 2012 (Tas) imposes the primary duty of care on every person conducting a business or undertaking (PCBU) in Tasmania: so far as is reasonably practicable, a safe work environment, safe plant and structures, safe systems of work, safe use and storage of substances, adequate facilities, information, training and supervision, and monitoring of workers' health and workplace conditions. \"Health\" includes psychological health. Officers must exercise due diligence (s 27). The Work Health and Safety Act 2012 (Tas) follows the model WHS Act, so the duty is the same as in the other model-law jurisdictions; the penalties and the industrial manslaughter offence are set locally. Tasmania's version carries the Category 1 to 3 offences in sections 31 to 33 with fixed dollar maximums written into the Act, and since 2 October 2024 a separate industrial manslaughter offence (s 29C, inserted by Act No. 15 of 2024). Incident duties sit in Part 3: section 38 requires the PCBU to ensure the Tasmanian regulator is told immediately after it becomes aware of a notifiable incident, by telephone or in writing and by the fastest possible means, and section 39 requires whoever manages or controls the workplace to leave the incident site undisturbed until an inspector arrives or directs otherwise.","who_must_comply":"Every PCBU operating in Tasmania, including sole traders and businesses with no employees, plus officers and workers. In Tasmania the notification duty (s 38) falls on the PCBU, and the site-preservation duty (s 39) on the person with management or control of the workplace.","what_triggers":"Conducting a business or undertaking in the jurisdiction (whether or not you employ anyone).","when_due":"Continuous. Review risk controls whenever work, plant or the workplace changes, and after any notifiable incident. Notifiable incidents: tell the regulator immediately after becoming aware (s 38(1)); if notice is given by telephone and the regulator asks for it in writing, provide written notice within 48 hours of the request (s 38(4)).","evidence_required":"WHS risk register and control plan (including psychosocial hazards); safe work procedures; induction, training and supervision records; consultation records with workers; incident and hazard reports; officer due-diligence records (board WHS reporting). Record of each notifiable incident, kept for at least 5 years from the day notice was given (s 38(7)).","max_penalty_cents":300000000,"max_penalty_description":"Category 1 offence (reckless or grossly negligent conduct exposing a person to risk of death or serious injury): up to $3,000,000 (body corporate), $600,000 (PCBU or officer as an individual) or $300,000 (other individual), per Safe Work Australia's comparison table as at 1 August 2026. A death caused by a reckless or negligent breach is separately punishable as industrial manslaughter (see industrial-manslaughter-tas). Under the Tasmanian Act an individual convicted of a Category 1 offence also faces up to 5 years' imprisonment (s 31). Category 2: up to $1,500,000 (body corporate), $300,000 (PCBU or officer) or $150,000 (other individual); Category 3: up to $500,000, $100,000 or $50,000 (ss 32-33). Failing to notify a notifiable incident or to preserve the site: up to $50,000 (body corporate) or $10,000 (individual) (ss 38-39); failing to keep the incident record: up to $25,000 or $5,000 (s 38(7)).","criminal_liability":true,"jurisdiction_code":"TAS","regulator_slugs":["worksafe-tas"],"act_slugs":["work-health-and-safety-act-2012-tas"],"reporting_frequency":"ongoing","topics":["whs","tas","primary-duty"],"priority":"critical","status":"current","source_url":"https://www.safeworkaustralia.gov.au/law-and-regulation/duties-under-whs-laws/duties-pcbu","related_obligation_slugs":["industrial-manslaughter-tas","psychosocial-hazards"],"editorial_status":"published"},{"slug":"whs-primary-duty-act","title":"PCBU primary duty of care (ACT WHS Act s 19)","one_liner":"the ACT PCBUs must, so far as is reasonably practicable, ensure the health and safety of workers and others affected by the work.","summary":"Section 19 of the Work Health and Safety Act 2011 (ACT) imposes the primary duty of care on every person conducting a business or undertaking (PCBU) in the ACT: so far as is reasonably practicable, a safe work environment, safe plant and structures, safe systems of work, safe use and storage of substances, adequate facilities, information, training and supervision, and monitoring of workers' health and workplace conditions. \"Health\" includes psychological health. Officers must exercise due diligence (s 27). The Work Health and Safety Act 2011 (ACT) follows the model WHS Act, so the duty is the same as in the other model-law jurisdictions; the penalties and the industrial manslaughter offence are set locally. WorkSafe ACT administers the duty. In the ACT the list of incidents a PCBU must report is wider than the original model: since 9 June 2023 every workplace sexual assault incident, including a suspected incident, is notifiable, alongside deaths, serious injuries or illnesses and dangerous incidents. Infections to which carrying out work significantly contributed (for example from work with micro-organisms, care of people, or contact with blood, body substances or animals) and occupational zoonoses such as Q fever, anthrax, leptospirosis, brucellosis, Hendra virus, avian influenza and psittacosis must also be notified.","who_must_comply":"Every PCBU operating in the ACT, including sole traders and businesses with no employees, plus officers and workers. In the ACT, where a notifiable incident arises from more than one business or undertaking, each of those businesses must notify WorkSafe ACT; people who experience or witness a workplace sexual assault have no duty to report it.","what_triggers":"Conducting a business or undertaking in the jurisdiction (whether or not you employ anyone).","when_due":"Continuous. Review risk controls whenever work, plant or the workplace changes, and after any notifiable incident. Notify WorkSafe ACT as soon as you become aware of a notifiable incident, by the fastest possible means; if you notify by telephone and WorkSafe ACT asks for written notice, provide it within 48 hours of the request. Keep the incident site undisturbed until an inspector arrives or directs otherwise.","evidence_required":"WHS risk register and control plan (including psychosocial hazards); safe work procedures; induction, training and supervision records; consultation records with workers; incident and hazard reports; officer due-diligence records (board WHS reporting). Record of each notifiable incident (including any workplace sexual assault incident), kept for at least five years.","max_penalty_cents":1232100000,"max_penalty_description":"Category 1 offence (reckless or grossly negligent conduct exposing a person to risk of death or serious injury): up to $12,321,000 (body corporate), $2,464,000 (PCBU or officer as an individual) or $1,232,000 (other individual), per Safe Work Australia's comparison table as at 1 August 2026 (the ACT applies the model Act's indexed amounts for 2026-27). A death caused by a reckless or negligent breach is separately punishable as industrial manslaughter (see industrial-manslaughter-act).","criminal_liability":true,"jurisdiction_code":"ACT","regulator_slugs":["worksafe-act"],"act_slugs":["work-health-and-safety-act-2011-act"],"reporting_frequency":"ongoing","topics":["whs","act","primary-duty"],"priority":"critical","status":"current","source_url":"https://www.safeworkaustralia.gov.au/law-and-regulation/duties-under-whs-laws/duties-pcbu","related_obligation_slugs":["industrial-manslaughter-act","psychosocial-hazards"],"editorial_status":"published"},{"slug":"whs-primary-duty-nt","title":"PCBU primary duty of care (NT WHS Act s 19)","one_liner":"the Northern Territory PCBUs must, so far as is reasonably practicable, ensure the health and safety of workers and others affected by the work.","summary":"Section 19 of the Work Health and Safety (National Uniform Legislation) Act 2011 (NT) imposes the primary duty of care on every person conducting a business or undertaking (PCBU) in the Northern Territory: so far as is reasonably practicable, a safe work environment, safe plant and structures, safe systems of work, safe use and storage of substances, adequate facilities, information, training and supervision, and monitoring of workers' health and workplace conditions. \"Health\" includes psychological health. Officers must exercise due diligence (s 27). The Work Health and Safety (National Uniform Legislation) Act 2011 (NT) follows the model WHS Act, so the duty is the same as in the other model-law jurisdictions; the penalties and the industrial manslaughter offence are set locally. The Territory statute is the Work Health and Safety (National Uniform Legislation) Act 2011, administered by NT WorkSafe. Several of its offences are expressly strict liability: under section 38 the PCBU must ensure the regulator is notified immediately after becoming aware of a notifiable incident, and strict liability applies to each physical element of that offence. Notice must go by the fastest possible means, by telephone or in writing. Division 6 of Part 2 (ss 34B-34E) adds the NT industrial manslaughter offence, which has no limitation period.","who_must_comply":"Every PCBU operating in the Northern Territory, including sole traders and businesses with no employees, plus officers and workers. In the Northern Territory the incident notification duty rests on the PCBU (s 38), whichever entity's workers were involved.","what_triggers":"Conducting a business or undertaking in the jurisdiction (whether or not you employ anyone).","when_due":"Continuous. Review risk controls whenever work, plant or the workplace changes, and after any notifiable incident. Notifiable incidents: notify NT WorkSafe immediately after becoming aware (s 38(1)); after a telephone notification, give written notice within 48 hours of the regulator requiring it (s 38(4)).","evidence_required":"WHS risk register and control plan (including psychosocial hazards); safe work procedures; induction, training and supervision records; consultation records with workers; incident and hazard reports; officer due-diligence records (board WHS reporting). Incident notification records and the written notice (where requested by the regulator) for each notifiable incident.","max_penalty_cents":300000000,"max_penalty_description":"Category 1 offence (reckless or grossly negligent conduct exposing a person to risk of death or serious injury): up to $3,000,000 (body corporate), $600,000 (PCBU or officer as an individual) or $300,000 (other individual), per Safe Work Australia's comparison table as at 1 August 2026. A death caused by a reckless or negligent breach is separately punishable as industrial manslaughter (see industrial-manslaughter-nt). In the NT an individual convicted of a Category 1 offence also faces up to 5 years' imprisonment (s 31). Failing to notify a notifiable incident: up to $50,000 (body corporate) or $10,000 (individual), a strict liability offence (s 38(1)).","criminal_liability":true,"jurisdiction_code":"NT","regulator_slugs":["ntworksafe"],"act_slugs":["work-health-and-safety-national-uniform-legislation-act-2011-nt"],"reporting_frequency":"ongoing","topics":["whs","nt","primary-duty"],"priority":"critical","status":"current","source_url":"https://www.safeworkaustralia.gov.au/law-and-regulation/duties-under-whs-laws/duties-pcbu","related_obligation_slugs":["industrial-manslaughter-nt","psychosocial-hazards"],"editorial_status":"published"},{"slug":"whs-primary-duty-cth","title":"PCBU primary duty of care — Comcare scheme (WHS Act 2011 (Cth) s 19)","one_liner":"Commonwealth entities and Comcare self-insured licensees must, so far as is reasonably practicable, ensure the health and safety of workers and others.","summary":"The Work Health and Safety Act 2011 (Cth), administered by Comcare, applies the model-law primary duty (s 19) to the Commonwealth, Commonwealth public authorities and non-Commonwealth corporations licensed to self-insure under the Comcare scheme. Private businesses outside the Comcare scheme are covered by their state or territory WHS law instead. Officers must exercise due diligence (s 27), and public authorities and non-corporate Commonwealth entities must include WHS information in their annual reports.","who_must_comply":"The Commonwealth, Commonwealth public authorities and Comcare self-insured licensees (and their officers and workers).","what_triggers":"Being a Comcare-scheme employer.","when_due":"Continuous. Notify Comcare of notifiable incidents immediately; Commonwealth entities report WHS matters in each annual report.","evidence_required":"WHS risk register and controls; consultation arrangements (health and safety representatives, committees); training records; incident notifications to Comcare; officer due-diligence records; annual report WHS content (Commonwealth entities).","max_penalty_cents":1772800000,"max_penalty_description":"Category 1 offence: up to $17,728,000 (body corporate), $3,546,000 (PCBU or officer as an individual) or $1,773,000 (other individual) for 2026-27 (WHS (Public Notification of Indexed Penalty Amounts) Notifiable Instrument 2026, Table 1). A death caused by a reckless or negligent breach is separately punishable as industrial manslaughter (see industrial-manslaughter-cth).","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["comcare"],"act_slugs":["work-health-and-safety-act-2011"],"reporting_frequency":"ongoing","topics":["whs","cth","comcare","primary-duty"],"priority":"high","status":"current","source_url":"https://www.comcare.gov.au/scheme-legislation/whs-act","related_obligation_slugs":["industrial-manslaughter-cth"],"editorial_status":"published"},{"slug":"industrial-manslaughter-sa","title":"Industrial manslaughter offence (SA WHS Act s 30A)","one_liner":"In South Australia, a PCBU or officer whose reckless or negligent breach of a WHS duty causes a death commits industrial manslaughter.","summary":"s 30A of the Work Health and Safety Act 2012 (SA) makes it a crime for a PCBU or an officer of a PCBU to breach a health and safety duty with recklessness or negligence where the conduct causes the death of a worker or another person. The offence sits alongside, not instead of, the Category 1–3 offences, and it is prosecuted against the business and against individual officers. The practical defence is the same as for the primary duty: documented risk management, officer due diligence (WHS Act s 27) and evidence that controls were implemented and checked.","who_must_comply":"PCBUs and officers of PCBUs in South Australia.","what_triggers":"Conducting a business or undertaking in the jurisdiction; the offence is engaged if a death results from a reckless or negligent breach of a WHS duty.","when_due":"Continuous — the offence attaches to how duties are discharged every day, not to a filing.","evidence_required":"Board and officer WHS due-diligence records (s 27(5)): hazard and risk register with critical-risk controls, verification that controls are in place, incident investigations and corrective actions, resourcing decisions, and WHS reporting to the governing body.","max_penalty_cents":1800000000,"max_penalty_description":"Body corporate: up to $18,000,000 (Safe Work Australia comparison table, 1 August 2026). Individuals: imprisonment (no maximum monetary penalty for individuals).","criminal_liability":true,"jurisdiction_code":"SA","regulator_slugs":["safework-sa"],"act_slugs":["work-health-and-safety-act-2012-sa"],"reporting_frequency":"ongoing","topics":["whs","sa","industrial-manslaughter","officer-due-diligence"],"priority":"critical","status":"current","source_url":"https://www.safeworkaustralia.gov.au/sites/default/files/2026-08/jurisdictional_comparison_table-maximum_monetary_penalties2026-27.pdf","related_obligation_slugs":["whs-primary-duty-sa"],"editorial_status":"published"},{"slug":"industrial-manslaughter-tas","title":"Industrial manslaughter offence (TAS WHS Act s 29C)","one_liner":"In Tasmania, a PCBU or officer whose reckless or negligent breach of a WHS duty causes a death commits industrial manslaughter.","summary":"s 29C of the Work Health and Safety Act 2012 (Tas) makes it a crime for a PCBU or an officer of a PCBU to breach a health and safety duty with recklessness or negligence where the conduct causes the death of a worker or another person. The offence sits alongside, not instead of, the Category 1–3 offences, and it is prosecuted against the business and against individual officers. The practical defence is the same as for the primary duty: documented risk management, officer due diligence (WHS Act s 27) and evidence that controls were implemented and checked. Tasmania's offence was inserted by Act No. 15 of 2024 and has applied since 2 October 2024. Division 4A states its objects as preventing workplace deaths, deterring duty holders from breaching their duties and reflecting the severity of conduct that places life at risk (s 29A). It covers a death of someone to whom the duty is owed, including a person who is injured and later dies; conduct causes a death if it substantially contributes to it (s 29C(2)). Either negligence in causing the death or recklessness as to the risk of death or serious injury or illness is enough. A person acquitted of industrial manslaughter may instead be convicted of a Category 1, 2 or 3 offence on the same evidence (s 29C(3)).","who_must_comply":"PCBUs and officers of PCBUs in Tasmania. The offence can only be committed by a PCBU or an officer of a PCBU who owes a health and safety duty to the person who died.","what_triggers":"Conducting a business or undertaking in the jurisdiction; the offence is engaged if a death results from a reckless or negligent breach of a WHS duty.","when_due":"Continuous — the offence attaches to how duties are discharged every day, not to a filing.","evidence_required":"Board and officer WHS due-diligence records (s 27(5)): hazard and risk register with critical-risk controls, verification that controls are in place, incident investigations and corrective actions, resourcing decisions, and WHS reporting to the governing body.","max_penalty_cents":1800000000,"max_penalty_description":"Body corporate: up to $18,000,000 (a fine fixed in s 29C(1) of the Tasmanian Act, matching Safe Work Australia's comparison table, 1 August 2026). Individuals: a term of imprisonment not exceeding 21 years for a PCBU or officer convicted as an individual (s 29C(1)).","criminal_liability":true,"jurisdiction_code":"TAS","regulator_slugs":["worksafe-tas"],"act_slugs":["work-health-and-safety-act-2012-tas"],"reporting_frequency":"ongoing","topics":["whs","tas","industrial-manslaughter","officer-due-diligence"],"priority":"critical","status":"current","source_url":"https://www.safeworkaustralia.gov.au/sites/default/files/2026-08/jurisdictional_comparison_table-maximum_monetary_penalties2026-27.pdf","related_obligation_slugs":["whs-primary-duty-tas"],"editorial_status":"published"},{"slug":"industrial-manslaughter-act","title":"Industrial manslaughter offence (ACT WHS Act s 34A)","one_liner":"In the ACT, a PCBU or officer whose reckless or negligent breach of a WHS duty causes a death commits industrial manslaughter.","summary":"s 34A of the Work Health and Safety Act 2011 (ACT) makes it a crime for a PCBU or an officer of a PCBU to breach a health and safety duty with recklessness or negligence where the conduct causes the death of a worker or another person. The offence sits alongside, not instead of, the Category 1–3 offences, and it is prosecuted against the business and against individual officers. The practical defence is the same as for the primary duty: documented risk management, officer due diligence (WHS Act s 27) and evidence that controls were implemented and checked.","who_must_comply":"PCBUs and officers of PCBUs in the ACT.","what_triggers":"Conducting a business or undertaking in the jurisdiction; the offence is engaged if a death results from a reckless or negligent breach of a WHS duty.","when_due":"Continuous — the offence attaches to how duties are discharged every day, not to a filing.","evidence_required":"Board and officer WHS due-diligence records (s 27(5)): hazard and risk register with critical-risk controls, verification that controls are in place, incident investigations and corrective actions, resourcing decisions, and WHS reporting to the governing body.","max_penalty_cents":1800000000,"max_penalty_description":"Body corporate: up to $18,000,000 (the indexed industrial manslaughter monetary penalty per Safe Work Australia's comparison table, 1 August 2026; WorkSafe ACT's own page still shows the earlier, pre-indexation figure). Individuals: up to 20 years' imprisonment (WorkSafe ACT).","criminal_liability":true,"jurisdiction_code":"ACT","regulator_slugs":["worksafe-act"],"act_slugs":["work-health-and-safety-act-2011-act"],"reporting_frequency":"ongoing","topics":["whs","act","industrial-manslaughter","officer-due-diligence"],"priority":"critical","status":"current","source_url":"https://www.worksafe.act.gov.au/laws-and-compliance/industrial-manslaughter","related_obligation_slugs":["whs-primary-duty-act"],"editorial_status":"published"},{"slug":"industrial-manslaughter-nt","title":"Industrial manslaughter offence (NT WHS Act s 34B)","one_liner":"In the Northern Territory, a PCBU or officer whose reckless or negligent breach of a WHS duty causes a death commits industrial manslaughter.","summary":"s 34B of the Work Health and Safety (National Uniform Legislation) Act 2011 (NT) makes it a crime for a PCBU or an officer of a PCBU to breach a health and safety duty with recklessness or negligence where the conduct causes the death of a worker or another person. The offence sits alongside, not instead of, the Category 1–3 offences, and it is prosecuted against the business and against individual officers. The practical defence is the same as for the primary duty: documented risk management, officer due diligence (WHS Act s 27) and evidence that controls were implemented and checked. The Northern Territory offence sits in Division 6 of Part 2 of the Work Health and Safety (National Uniform Legislation) Act 2011. It requires that the person intentionally engaged in conduct that breached the duty and caused the death, and was reckless or negligent about that breach causing the death; conduct causes death if it substantially contributes to it (s 34B(4)). Strict liability applies to the elements that the person had a duty and was a PCBU or officer (s 34B(2)). A volunteer is excluded unless the duty is under section 28 or 29 (s 34B(3)). The usual limitation periods do not apply (s 34E), and an alternative verdict for a lesser offence is available (s 34D).","who_must_comply":"PCBUs and officers of PCBUs in the Northern Territory. PCBUs and officers who owe a health and safety duty to the person who died; volunteers only for duties under ss 28-29.","what_triggers":"Conducting a business or undertaking in the jurisdiction; the offence is engaged if a death results from a reckless or negligent breach of a WHS duty.","when_due":"Continuous — the offence attaches to how duties are discharged every day, not to a filing.","evidence_required":"Board and officer WHS due-diligence records (s 27(5)): hazard and risk register with critical-risk controls, verification that controls are in place, incident investigations and corrective actions, resourcing decisions, and WHS reporting to the governing body.","max_penalty_cents":1261000000,"max_penalty_description":"Body corporate: up to $12,610,000 (65,000 NT penalty units at $194 for 2026-27, per Safe Work Australia's comparison table, 1 August 2026; the 65,000-unit maximum is set by s 34B(1)). Individuals: imprisonment for life (s 34B(1)); the Act sets no monetary penalty for an individual.","criminal_liability":true,"jurisdiction_code":"NT","regulator_slugs":["ntworksafe"],"act_slugs":["work-health-and-safety-national-uniform-legislation-act-2011-nt"],"reporting_frequency":"ongoing","topics":["whs","nt","industrial-manslaughter","officer-due-diligence"],"priority":"critical","status":"current","source_url":"https://www.safeworkaustralia.gov.au/sites/default/files/2026-08/jurisdictional_comparison_table-maximum_monetary_penalties2026-27.pdf","related_obligation_slugs":["whs-primary-duty-nt"],"editorial_status":"published"},{"slug":"industrial-manslaughter-cth","title":"Industrial manslaughter offence — Comcare scheme (WHS Act 2011 (Cth) s 30A)","one_liner":"Since 1 July 2024, a Comcare-scheme PCBU or officer whose reckless or negligent breach causes a death commits industrial manslaughter.","summary":"From 1 July 2024, section 30A of the Work Health and Safety Act 2011 (Cth) makes it an offence for a PCBU or an officer of a PCBU who has a health and safety duty to engage in conduct, with negligence or recklessness as to the risk of death, that breaches the duty and causes the death of an individual. It is an indictable offence with no limitation period, and a court cannot substitute imprisonment for the monetary penalty (s 30A(3)). It covers Comcare-scheme workplaces only — the Commonwealth, its authorities and self-insured licensees — not the general private workforce, which is covered by state and territory law.","who_must_comply":"PCBUs and officers in the Comcare scheme (Commonwealth entities and self-insured licensees).","what_triggers":"Being a Comcare-scheme PCBU or officer; engaged if a death results from a reckless or negligent breach of a WHS duty.","when_due":"Continuous — the offence attaches to how duties are discharged every day, not to a filing.","evidence_required":"Officer due-diligence records (s 27(5)); critical-risk register with verified controls; incident investigations; board WHS reporting.","max_penalty_cents":1800000000,"max_penalty_description":"Up to $18,000,000 for a body corporate (including the Commonwealth) or 25 years' imprisonment for an individual (Comcare prosecutions regulatory guide).","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["comcare"],"act_slugs":["work-health-and-safety-act-2011"],"reporting_frequency":"ongoing","topics":["whs","cth","comcare","industrial-manslaughter","officer-due-diligence"],"priority":"high","status":"current","effective_date":"2024-07-01","source_url":"https://www.comcare.gov.au/scheme-legislation/whs-act/regulatory-guides/prosecutions","related_obligation_slugs":["whs-primary-duty-cth"],"editorial_status":"published"},{"slug":"pci-dss-card-data-security","title":"PCI DSS card data security (contractual, via your acquirer)","one_liner":"Merchants that accept card payments must protect cardholder data to PCI DSS — a requirement of the card schemes, enforced through your merchant agreement, not an Australian statute.","summary":"The Payment Card Industry Data Security Standard (PCI DSS) applies to every entity that stores, processes or transmits cardholder data or sensitive authentication data, or could affect the security of the cardholder data environment — merchants, processors, acquirers, issuers and service providers. It is NOT Australian law: the PCI Security Standards Council states that whether an entity must comply with or validate compliance is at the discretion of the organisations that manage compliance programs, such as a payment brand or acquirer. In practice your merchant agreement with your bank or payment provider requires it. How you validate depends on your level: Mastercard Level 1 merchants (over 6 million Mastercard/Maestro transactions a year) need an annual assessment; Level 2–4 merchants generally complete an annual Self-Assessment Questionnaire (SAQ), with Level 2 merchants on SAQ A, A-EP or D also engaging a QSA or ISA. Mastercard does not require Level 3 and 4 merchants to validate to it, but your acquirer can. Separately, card data you hold is personal information for APP 11 security purposes if you are an APP entity.","who_must_comply":"Merchants accepting card payments and service providers that store, process or transmit cardholder data — as a term of the merchant or scheme agreement.","what_triggers":"Accepting card payments, or handling cardholder data for someone who does.","when_due":"Continuous; validation annually (SAQ or Report on Compliance), plus quarterly external vulnerability scans where your SAQ type requires them. Your acquirer sets the deadline.","evidence_required":"Completed SAQ (correct type for your payment channel) or Report on Compliance; Attestation of Compliance; quarterly ASV scan reports where required; list of third-party payment service providers and their attestations; cardholder-data-flow diagram.","max_penalty_description":"No statutory penalty — PCI DSS is contractual. Consequences come from the merchant agreement and card scheme rules (acquirer-imposed fees, higher charges or termination of card acceptance), plus Privacy Act exposure if card data is breached.","criminal_liability":false,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"annual","topics":["payments","pci-dss","cyber","contractual"],"priority":"medium","status":"current","source_url":"https://www.pcisecuritystandards.org/standards/pci-dss/","related_obligation_slugs":["ndb-notification","privacy-policy"],"editorial_status":"published"},{"slug":"iso-9001-quality-management-certification","title":"ISO 9001 quality management system certification (voluntary)","one_liner":"No law requires ISO 9001, but customers and tenders often do; only an accredited certification body can certify you.","summary":"ISO 9001 sets requirements for a quality management system. Certification is voluntary — no Australian law requires it — but government and enterprise tenders and supply contracts commonly do. ISO itself does not certify. To call yourself 'certified', a certification body accredited to ISO/IEC 17021-1 (in Australia and New Zealand, by JAS-ANZ) must audit you: an initial two-stage audit, annual surveillance audits and a recertification audit every three years. Without accredited certification you may make a self-declaration of conformity, but describing the business as 'ISO certified' when it is not risks misleading-conduct claims under the Australian Consumer Law (ss 18, 29).","who_must_comply":"Voluntary. Required in practice where a customer, tender or contract makes it a condition.","what_triggers":"A customer, tender or contract requiring certification.","when_due":"If certified: annual surveillance audits and recertification every three years.","evidence_required":"Quality manual or documented QMS scope, quality policy and objectives, internal audit reports, management review minutes, corrective action register, and the accredited certificate.","max_penalty_description":"No statutory penalty. Commercial consequences (lost tenders or contract breach); misleading 'certified' claims can breach the Australian Consumer Law.","criminal_liability":false,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"annual","topics":["iso","quality","certification","voluntary"],"priority":"low","status":"current","source_url":"https://www.iso.org/iso-9001-quality-management.html","related_obligation_slugs":["iso-27001-isms-certification","iso-14001-environmental-management-certification","iso-45001-ohs-management-certification"],"editorial_status":"published"},{"slug":"iso-14001-environmental-management-certification","title":"ISO 14001 environmental management system certification (voluntary)","one_liner":"ISO 14001 certification is voluntary; it does not replace your environmental duties under EPA laws, but tenders often ask for it.","summary":"ISO 14001 sets requirements for an environmental management system. Certification is voluntary and is commonly requested in construction, manufacturing, resources and government supply chains. It does not discharge statutory duties such as Victoria's general environmental duty or EPA licence conditions, though a working EMS is good evidence of how you meet them. Only a certification body accredited to ISO/IEC 17021-1 (JAS-ANZ in Australia and New Zealand) can certify; the cycle is an initial audit, annual surveillance and recertification every three years.","who_must_comply":"Voluntary. Required in practice where a customer, tender or contract makes it a condition.","what_triggers":"A customer, tender or contract requiring certification.","when_due":"If certified: annual surveillance audits and recertification every three years.","evidence_required":"Environmental aspects and impacts register, compliance obligations register, environmental objectives, operational controls, monitoring records, internal audits, management review, and the accredited certificate.","max_penalty_description":"No statutory penalty for not being certified. Statutory environmental duties carry their own penalties under state EPA laws.","criminal_liability":false,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"annual","topics":["iso","environment","certification","voluntary"],"priority":"low","status":"current","source_url":"https://www.iso.org/iso-14001-environmental-management.html","related_obligation_slugs":["ged-environmental","iso-9001-quality-management-certification"],"editorial_status":"published"},{"slug":"iso-45001-ohs-management-certification","title":"ISO 45001 occupational health and safety management system certification (voluntary)","one_liner":"ISO 45001 certification is voluntary and does not replace the WHS primary duty, but principal contractors and tenders often require it.","summary":"ISO 45001 sets requirements for an occupational health and safety management system. Certification is voluntary; the legal duty remains the primary duty of care under your WHS or OHS Act, and certification is not a defence to a WHS prosecution. A certified system is, however, strong evidence of systematic risk management and officer due diligence, and principal contractors, mining companies and government tenders frequently require it. Only a certification body accredited to ISO/IEC 17021-1 (JAS-ANZ in Australia and New Zealand) can certify; the cycle is an initial audit, annual surveillance and recertification every three years.","who_must_comply":"Voluntary. Required in practice where a customer, tender or contract makes it a condition.","what_triggers":"A customer, tender or contract requiring certification.","when_due":"If certified: annual surveillance audits and recertification every three years.","evidence_required":"OHS policy, hazard and risk register, legal requirements register, worker consultation records, incident and corrective action records, internal audits, management review, and the accredited certificate.","max_penalty_description":"No statutory penalty for not being certified. WHS duties carry their own penalties (see the primary-duty obligation for your state).","criminal_liability":false,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"annual","topics":["iso","whs","certification","voluntary"],"priority":"low","status":"current","source_url":"https://www.iso.org/iso-45001-occupational-health-and-safety.html","related_obligation_slugs":["iso-9001-quality-management-certification"],"editorial_status":"published"},{"slug":"swms-high-risk-construction-work","title":"Prepare a safe work method statement (SWMS) for high risk construction work","one_liner":"Before high risk construction work starts, a SWMS must identify the work, its hazards and risks, the control measures, and how they are implemented, monitored and reviewed.","summary":"Under regulation 299 of the model WHS Regulations, a person conducting a business or undertaking that includes high risk construction work must ensure a safe work method statement is prepared before the work starts. Regulation 291 defines high risk construction work in 18 paragraphs, which Safe Work Australia lists as 19 activities (it splits load-bearing and structural-integrity demolition), including work with a risk of a fall of more than 2 metres, work in or near a trench deeper than 1.5 metres or a confined space, work involving asbestos, demolition of load-bearing elements, tilt-up or precast concrete, work near energised electrical services or traffic, and work where powered mobile plant moves. The SWMS must identify the high risk construction work, specify the hazards and risks, describe the control measures and describe how they will be implemented, monitored and reviewed (r299(2)); it must take workplace circumstances into account and be readily understandable to the people who use it (r299(3)). The work must be carried out in accordance with the SWMS or stopped (r300); for a construction project a copy goes to the principal contractor before the work starts (r301); the SWMS is reviewed when controls are revised (r302); and it is kept, accessible to workers and available for inspection (r303). States and territories with model WHS laws carry equivalent provisions; Victoria regulates under the OHS Act 2004 and its regulations instead.","who_must_comply":"Every person conducting a business or undertaking (builders, subcontractors and other PCBUs) whose work includes high risk construction work, in the model-law jurisdictions. Principal contractors on construction projects must obtain the SWMS before the work starts.","what_triggers":"Planning construction work that falls within any of the high risk construction work categories in r291.","when_due":"Before the high risk construction work starts; reviewed whenever control measures are revised; kept until the work is completed (at least 2 years after any notifiable incident).","evidence_required":"Current SWMS for each high risk construction work activity; worker sign-on records; site check records showing the work follows the SWMS; record of the copy given to the principal contractor; review records.","max_penalty_description":"Failing to prepare a SWMS, or to have arrangements for the work to follow it, is a strict liability offence under the WHS Regulations (r299-r300); penalty amounts are set and indexed by each jurisdiction.","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["safework-nsw","worksafe-vic","whs-qld","safework-sa","worksafe-wa","worksafe-tas","worksafe-act","ntworksafe"],"act_slugs":["work-health-and-safety-act-2011"],"applies_to_industries":["construction"],"reporting_frequency":"event_driven","topics":["whs","construction","swms","high-risk-work"],"priority":"critical","status":"current","source_url":"https://www.safeworkaustralia.gov.au/doc/safe-work-method-statement-high-risk-construction-work-information-sheet","related_obligation_slugs":["construction-induction-card","high-risk-work-licence"],"editorial_status":"published"}]}