{"meta":{"name":"Rules Mate corpus","license":"CC BY 4.0","attribution":"Rules Mate (https://rulesmate.com.au)","generated_at":"2026-07-26T22:47:38.987Z","counts":{"obligations":399,"regulators":179,"enforcement_actions":235,"topics":12,"industries":35,"jurisdictions":9,"entity_types":15,"glossary":120,"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 by 29 July 2026.","summary":"From 1 July 2026, Tranche 2 expansion captures real estate agents, accountants, lawyers, conveyancers, trust & company service providers, and precious metals dealers when providing 'designated services'. Enrolment opens 31 March 2026; new reporting entities must complete AUSTRAC enrolment within 28 days of first providing a designated service. Failure to enrol attracts a daily penalty.","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. New Tranche 2 entities: 29 July 2026 deadline.","evidence_required":"AUSTRAC reporting entity enrolment confirmation, business activity profile, key personnel attestations.","max_penalty_cents":1980000,"max_penalty_description":"$19,800 per day for non-enrolment (continuing offence)","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":"upcoming","effective_date":"2026-07-01","source_url":"https://www.austrac.gov.au/industry-and-business/obligations-and-guidance","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 — Part A risk + Part B systems.","summary":"A reporting entity must adopt and maintain a written AML/CTF program covering: an ML/TF risk assessment (Part A), customer identification and KYC procedures (Part B), employee due diligence, ongoing customer due diligence, transaction monitoring, board/senior management approval, AML/CTF compliance officer designation, independent review, and ongoing training. Tranche 2 entities must have a compliant program before providing any designated service from 1 July 2026.","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 annual independent review.","evidence_required":"Written program document, board approval minutes, risk assessment, training records, independent review report.","max_penalty_cents":3300000000000,"max_penalty_description":"Up to $33M per civil penalty contravention (corporations) or 5 years imprisonment for criminal offences","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":"upcoming","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_must_comply":"All AUSTRAC reporting entities.","what_triggers":"Onboarding a customer for a designated service.","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":3300000000000,"max_penalty_description":"Each unverified customer can be a separate breach — up to $33M 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://austrac.gov.au/business/core-guidance/customer-identification-and-verification","related_obligation_slugs":["aml-ctf-program","beneficial-ownership-disclosure"],"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.","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":3300000000000,"max_penalty_description":"Up to 2 years imprisonment for criminal tipping-off; civil penalties up to $33M","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://austrac.gov.au/business/how-comply-and-report-guidance-and-resources/reporting","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":5000000000000,"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 compliant with 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":5000000000000,"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). As of 2026 it remains proposed for a future ('second tranche') bill with no commencement date set. 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 yet legislated — proposed for a future privacy reform tranche.","evidence_required":"Privacy Policy, collection notices, breach response plan, staff training records, data inventory.","max_penalty_cents":5000000000000,"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. ASIC brought its first enforcement action in 2024.","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 myGovID first.","evidence_required":"Director ID confirmation (15-digit number).","max_penalty_cents":165000000000,"max_penalty_description":"Criminal penalty up to $21,840 (60 penalty units) for failing to apply; civil penalties up to $1.82M (5,000 penalty units). 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. Late fees apply ($98 up to 1 month, $411 thereafter).","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":156500000000,"max_penalty_description":"Civil penalty up to $1.65M 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":156500000000,"max_penalty_description":"Civil penalty up to $1.65M (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 Super Clearing House closes 1 October 2025 (no new users) and decommissions fully on 1 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_cents":200000000,"max_penalty_description":"SGC interest at 10.38% p.a. (daily compounding), admin uplift up to 60%, additional penalty up to 200% of SGC. Not tax-deductible.","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":["superannuation-guarantee-administration-act-1992"],"reporting_frequency":"ongoing","topics":["super","payday-super","payroll"],"priority":"critical","status":"upcoming","effective_date":"2026-07-01","source_url":"https://www.ato.gov.au/businesses-and-organisations/super-for-employers/quarterly-super-to-30-june-2026/paying-super-contributions","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 $99,000 per breach (individuals) or $495,000 (corporations); 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 $19K 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. Vic Compliance Code, NSW Code of Practice) set the standard.","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_cents":480000000000,"max_penalty_description":"Industrial manslaughter penalties up to $20M (corporations) + 25 years prison (individuals) in some states for category 1 breaches","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":"The Sex Discrimination Act 1984 (Cth), as amended in 2022, imposes a positive duty on employers and PCBUs to take reasonable and proportionate measures to eliminate sex discrimination, sexual harassment, sex-based harassment, hostile workplace environments, and related victimisation. The AHRC has powers to investigate and enforce compliance from 12 December 2023.","who_must_comply":"All employers and PCBUs.","what_triggers":"Conducting a business or undertaking with workers.","when_due":"Ongoing.","evidence_required":"Policies, prevention plans, training, complaints procedures, monitoring data, leadership commitments.","max_penalty_description":"AHRC can issue compliance notices and apply to Federal Court for orders","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 meeting size thresholds and consolidated reporting requirements under the Corporations Act sustainability reporting provisions (s 292A onwards). Group 1: turnover ≥$500M, assets ≥$1B, or NGER publication threshold.","what_triggers":"Meeting size thresholds.","when_due":"First reports: FY commencing on or after 1 Jan 2025 (Group 1).","evidence_required":"Sustainability report with climate disclosures, emissions calculations, scenario analysis documentation.","max_penalty_cents":5000000000000,"max_penalty_description":"ACCC greenwashing actions up to $100M / 30% turnover; 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":"upcoming","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.","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. 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":"Annual — by 31 October following the reporting year.","evidence_required":"NGER report via EERS, supporting calculations, verification records.","max_penalty_cents":1100000000,"max_penalty_description":"Civil penalties up to ~$660,000 (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 surrender of ACCUs / SMCs by 31 March.","evidence_required":"NGER report, baseline determination, ACCU surrender confirmation, monitoring period elections.","max_penalty_description":"Civil penalties for non-surrender plus loss of multi-year flexibility","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":"From the Modern Slavery Amendment Bill 2024 (if passed) — civil penalties for non-publication or false statements","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 employers with 100+ staff must report annually; pay gaps are now publicly published.","summary":"The Workplace Gender Equality Act 2012 requires non-public-sector employers with 100+ employees to submit an annual report covering the gender equality indicators (workforce composition, governing body, equal remuneration, flexible working, sex-based harassment, etc.). The 2023 amendments mean WGEA publishes employer-level gender pay gaps. The reporting period runs 1 April – 31 March; report due 31 May.","who_must_comply":"Non-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 $82,500 (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":5000000000000,"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":5000000000000,"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.","evidence_required":"Recall notification, communications plan, return/refund records.","max_penalty_cents":1666500000,"max_penalty_description":"Civil penalty up to $16.665M (corporations) for failure to notify","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/recalls","editorial_status":"published"},{"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% rate on Australian wages above the $1,000,000 tax-free threshold (from 1 July 2025).","summary":"Victoria imposes payroll tax under the Payroll Tax Act 2007 (Vic). From 1 July 2025 the annual tax-free threshold is $1,000,000 ($83,333 monthly), 4.85% standard rate (1.2125% regional employer rate; mental health and wellbeing surcharge applies for wages >$10M). Group employer rules aggregate wages across related entities. Returns lodged monthly via SRO online.","who_must_comply":"Employers paying Australian wages above the Vic threshold (taking into account grouping).","what_triggers":"Wages above the monthly/annual threshold; grouping.","when_due":"Monthly returns by 7th of following month; annual reconciliation by 21 July.","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","source_url":"https://sro.vic.gov.au/payroll-tax","threshold_description":"Annual taxable wages >$900,000 (FY26)","editorial_status":"published"},{"slug":"payroll-tax-nsw","title":"Pay NSW payroll tax when threshold met","one_liner":"NSW: 5.45% rate on Australian wages above the $1.2M tax-free threshold (FY26).","summary":"NSW payroll tax applies to employers paying Australian wages above the threshold under the Payroll Tax Act 2007 (NSW). FY26 threshold: $1.2M annual ($100K monthly), 5.45% standard rate (mental health levy surcharge of 0.5% above $1.5M payroll for some groups). Monthly returns due 7th of following month; annual reconciliation by 28 July.","who_must_comply":"Employers with Australian wages above the NSW threshold (including grouping).","what_triggers":"Wages above the threshold; grouping.","when_due":"Monthly returns by 7th of following month; annual reconciliation by 28 July.","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","source_url":"https://revenue.nsw.gov.au/taxes-duties-levies-royalties/payroll-tax","threshold_description":"Annual taxable wages >$1.2M (FY26)","editorial_status":"published"},{"slug":"payroll-tax-qld","title":"Pay Queensland payroll tax when threshold met","one_liner":"QLD: 4.75% rate on Australian wages above the $1.3M tax-free threshold (FY26).","summary":"Queensland payroll tax under the Payroll Tax Act 1971 (Qld). FY26 thresholds: $1.3M annual ($108,333 monthly), 4.75% standard rate. Mental health levy of 0.25% for taxable wages >$10M (plus an additional 0.5% for >$100M). Monthly returns due 7th of following month; annual reconciliation by 21 July.","who_must_comply":"Employers with Australian wages above the QLD threshold (including grouping).","what_triggers":"Wages above threshold; grouping.","when_due":"Monthly returns by 7th of following month; annual reconciliation by 21 July.","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","source_url":"https://qro.qld.gov.au/payroll-tax","threshold_description":"Annual taxable wages >$1.3M (FY26)","editorial_status":"published"},{"slug":"silica-wel","title":"Comply with the respirable crystalline silica workplace exposure limit (0.05 mg/m³)","one_liner":"From 1 December 2026 the 0.05 mg/m³ silica standard becomes a legally binding workplace exposure limit (WEL).","summary":"From 1 December 2026 the workplace exposure standard for respirable crystalline silica (0.05 mg/m³, 8-hour TWA) becomes a legally binding Workplace Exposure Limit (WEL). 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 update air monitoring, controls, health monitoring, and worker information.","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_cents":480000000000,"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":"upcoming","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":"Approved aged care providers (residential, home, flexible).","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. Five categories: death; serious injury; abuse or neglect; unlawful sexual or physical contact; sexual misconduct; unauthorised use of restrictive practices. Initial report within 24 hours of becoming aware; 5-day follow-up.","who_must_comply":"Registered NDIS providers (and unregistered for serious matters).","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":"Civil penalties up to ~$66K per breach plus registration/banning actions","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":"Civil penalties for unregistered conduct + termination of registration","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":1565000000000,"max_penalty_description":"Civil penalties up to $16.5M / 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 912D Corporations Act 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":1110000000,"max_penalty_description":"Civil penalty up to $1.11M; criminal liability for failure to report","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/","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":1565000000000,"max_penalty_description":"Civil penalties up to $16.5M / 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 $660,000/day (first) or $3.3M/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 $3.3M/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":"Section 245AK of the Migration Act 1958 makes it an offence for an employer to allow a non-citizen to work in breach of work-related visa conditions. VEVO (Visa Entitlement Verification Online) provides real-time verification. From 1 July 2024, employer sponsor offences include strengthened protections for sponsored workers and DAMA-style accountability.","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":"Up to 5 years imprisonment + fines; sponsor sanctions; civil penalties","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["home-affairs-soci"],"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":"The Online Safety Act 2021 (and the BOSE Determination) sets out Basic Online Safety Expectations covering safe use by Australian end-users, minimising harmful material, transparency, and complaints handling. Phase 1 and Phase 2 industry codes (and standards where codes failed) impose binding duties across eight industry sections.","who_must_comply":"Social media services, electronic services, designated internet services, internet carriage services, app distribution services, equipment manufacturers, hosting services, search engine services.","what_triggers":"Providing a captured service to Australian end-users.","when_due":"Ongoing; specific reporting periods per BOSE notices.","evidence_required":"BOSE reports, code/standard compliance documentation, transparency reports.","max_penalty_cents":700000000,"max_penalty_description":"Civil penalties up to ~$7M per BOSE non-reporting; infringement notices","jurisdiction_code":"CWLTH","regulator_slugs":["esafety"],"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://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 regulated health professions 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 across the 16 National Boards.","what_triggers":"Practising any regulated health profession in Australia.","when_due":"Annual renewal (typically September/October). CPD tracked annually.","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":1565000000000,"max_penalty_description":"Civil penalties up to $16.5M / 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":1565000000000,"max_penalty_description":"Civil penalties to the maximum financial-services regime ($16.5M / 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 from 1 July 2025; pre-existing arrangements transition through 30 June 2026.","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":156500000000,"max_penalty_description":"Civil penalties up to $1.65M (individuals); for entities, the greater of $16.5M, 3× benefit or 10% of annual turnover","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 Standards for RTOs 2025 set out the regulatory framework for vocational education and training (VET) providers. Cover quality of training and assessment, learner support, governance, financial viability, third-party arrangements, and continuous improvement. Enforced by ASQA.","who_must_comply":"All registered training organisations (RTOs).","what_triggers":"Being registered as an RTO.","when_due":"Continuous; periodic audits.","evidence_required":"Quality management system, training and assessment strategies, trainer qualifications, third-party agreements, complaint handling records.","max_penalty_description":"Cancellation or suspension of registration; admin penalties","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","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. Core module applies to all providers; supplementary modules apply by registration group (specialised disability accommodation, behaviour support, etc.). Audited by approved quality auditors.","who_must_comply":"Registered NDIS 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 (and state implementing legislation) requires Category 1 food service businesses to appoint a Food Safety Supervisor with nationally recognised FSS qualifications and a Food Safety Management Tool. Implementation varies by state — Vic, NSW, QLD have full regimes.","who_must_comply":"Food service businesses serving ready-to-eat food, particularly cafés, restaurants, hotels, caterers, takeaway.","what_triggers":"Operating a Category 1 food premises.","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/food-standards-code","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 (amended February 2024 with a 3-year transition) requires allergens to be declared on packaged food in a standardised plain-English format including a 'Contains' statement, bolding requirements, and specific terminology. Applies to packaged foods sold in Australia and New Zealand.","who_must_comply":"Food manufacturers and suppliers of packaged food in Australia.","what_triggers":"Manufacturing or supplying packaged food.","when_due":"From 25 February 2026 — full compliance after 3-year transition.","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":"upcoming","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 a general environmental duty (GED). Applies to anyone conducting any activity that may give rise to risks of harm to human health or the environment. Mirrors the WHS due diligence concept. Permissions, registrations, and licences operate on top.","who_must_comply":"Any person engaging in activities posing environmental risk in Victoria.","what_triggers":"Conducting any activity that may give rise to environmental risk.","when_due":"Continuous.","evidence_required":"Risk assessment, control plan, training records, monitoring data.","max_penalty_cents":165780000,"max_penalty_description":"Up to ~$1.66M for corporations; criminal aggravated breaches significantly higher","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/laws-and-regulation","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 covered industries from 1 July 2026.","when_due":"Registration from commencement; quarterly returns and levies.","evidence_required":"Registration confirmation, quarterly returns, payment records.","max_penalty_description":"Civil penalties + payment of levies in arrears with interest","jurisdiction_code":"ACT","regulator_slugs":["worksafe-act"],"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":"2026-07-01","source_url":"https://www.worksafe.act.gov.au/laws-and-compliance","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":156500000000,"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":"Suspension or termination of registration; civil penalties up to $1.65M for unregistered conduct","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 ($91,387 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/businesses-and-organisations//types-of-fringe-benefits/exempt-benefits/exempt-benefits-cars","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":1565000000000,"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 immediate disclosure of any information that a reasonable person would expect to have a material effect on the price or value of the entity's securities. Exceptions in 3.1A are narrow and cumulative. Section 674 of the Corporations Act underpins with civil and criminal penalties.","who_must_comply":"ASX-listed entities.","what_triggers":"Becoming aware of price-sensitive information.","when_due":"Immediately on awareness.","evidence_required":"Disclosure committee minutes, market announcements, materiality assessments.","max_penalty_cents":1565000000000,"max_penalty_description":"Civil penalties + director duty exposure + class action risk","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/listings/","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; annual fitness-to-fly assessment.","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":"Since the 2023 WGEA Act amendments, employer-level gender pay gaps are publicly published. Employers may also lodge an employer statement (up to ~500 words) providing context, methodology and remediation actions. Optional but strongly recommended for reputation management.","who_must_comply":"Non-public-sector employers with 100+ employees.","what_triggers":"WGEA published pay gap cycle.","when_due":"Annual — alongside or shortly after WGEA publication.","evidence_required":"Employer statement lodged via WGEA Portal.","max_penalty_description":"Not lodging is not penalised, but absence is conspicuous in public published data","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/pay-and-gender","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":"Sections 37-39 of the OHS Act 2004 (Vic) require notification to WorkSafe Victoria immediately by phone, then within 48 hours in writing, of notifiable incidents involving death, serious injury or illness, or dangerous incident.","who_must_comply":"All VIC employers and PCBUs.","what_triggers":"Notifiable incident at a workplace.","when_due":"Immediately by phone; written notice within 48 hours.","evidence_required":"Incident notification (WorkSafe form), incident investigation report, scene preservation evidence.","max_penalty_description":"Significant civil and criminal penalties for failure to notify; preserves WorkSafe's right to investigate","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/incident-notification","editorial_status":"published"},{"slug":"carf-crypto-reporting","title":"Crypto-Asset Reporting Framework (CARF) — implementation 2026-2027","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 committed to implement the OECD's Crypto-Asset Reporting Framework. Crypto-Asset Service Providers (CASPs) including exchanges, brokers and OTC desks will be required to collect customer information and report transactions to the ATO for automatic exchange with foreign tax authorities.","who_must_comply":"Crypto-Asset Service Providers operating in Australia.","what_triggers":"Operating as a CASP.","when_due":"First reporting expected for 2026 reporting year, with reports submitted 2027.","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","effective_date":"2026-01-01","source_url":"https://www.ato.gov.au/about-ato/new-legislation/in-detail/international/","editorial_status":"published"},{"slug":"essential-eight-ml2","title":"Adopt Essential Eight Maturity Level 2 (federal subcontractors)","one_liner":"Federal government contractors handling OFFICIAL: Sensitive must meet Right Fit For Risk (RFFR) including E8 ML2.","summary":"Right Fit For Risk requirements apply to providers handling OFFICIAL: Sensitive Commonwealth data. The ASD Information Security Manual (ISM) and Essential Eight Maturity Model are the baseline. Independent assessment by an IRAP-endorsed assessor is required.","who_must_comply":"Federal government contractors and subcontractors handling OFFICIAL: Sensitive data.","what_triggers":"Government contract requiring RFFR compliance.","when_due":"Before access to data; annual reassessment.","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":"critical","status":"current","source_url":"https://cyber.gov.au/resources-business-and-government/essential-cyber-security/essential-eight","editorial_status":"published"},{"slug":"payroll-tax-wa","title":"Pay Western Australian payroll tax when threshold met","one_liner":"WA: 5.5% rate on Australian wages above the $1M tax-free threshold (FY26), with diminishing deduction up to $7.5M.","summary":"WA payroll tax under the Pay-roll Tax Act 2002 (WA). FY26 threshold: $1M annual ($83,333 monthly), 5.5% standard rate. Diminishing deduction phases out the threshold between $1M–$7.5M payrolls. Returns lodged monthly via RevenueWA Online; annual reconciliation by 21 July.","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.","when_due":"Monthly by 7th of following month; annual reconciliation 21 July.","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","threshold_description":"Annual taxable wages >$1M (FY26); diminishing deduction $1M–$7.5M","source_url":"https://wa.gov.au/organisation/department-of-finance/payroll-tax","editorial_status":"published"},{"slug":"payroll-tax-sa","title":"Pay South Australian payroll tax when threshold met","one_liner":"SA: 4.95% rate on Australian wages above the $1.5M tax-free threshold (FY26).","summary":"SA payroll tax under the Payroll Tax Act 2009 (SA). FY26 threshold: $1.5M annual ($125,000 monthly), 4.95% standard rate. Discount applies between $1.5M–$1.7M payrolls. Returns lodged monthly via RevenueSA Online; annual reconciliation by 21 July.","who_must_comply":"Employers paying Australian wages above the SA threshold.","what_triggers":"Wages above threshold; group nomination.","when_due":"Monthly by 7th of following month; annual reconciliation 21 July.","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","threshold_description":"Annual taxable wages >$1.5M (FY26)","source_url":"https://revenuesa.sa.gov.au/payrolltax","editorial_status":"published"},{"slug":"payroll-tax-tas","title":"Pay Tasmanian payroll tax when threshold met","one_liner":"TAS: 4.0% / 6.1% on Australian wages above the $1.25M tax-free threshold (FY26).","summary":"Tasmania payroll tax under the Payroll Tax Act 2008 (Tas). FY26 threshold: $1.25M annual ($104,166 monthly). 4.0% standard rate for wages $1.25M-$2M; 6.1% above $2M. Returns lodged monthly via TasRevenue Online.","who_must_comply":"Employers paying Australian wages above the TAS threshold.","what_triggers":"Wages above threshold; group nomination.","when_due":"Monthly by 7th of following month; annual reconciliation 21 July.","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","threshold_description":"Annual taxable wages >$1.25M (FY26)","source_url":"https://sro.tas.gov.au/payroll-tax","editorial_status":"published"},{"slug":"payroll-tax-nt","title":"Pay Northern Territory payroll tax when threshold met","one_liner":"NT: 5.5% rate on Australian wages above the $2.5M tax-free threshold (from 1 July 2024).","summary":"NT payroll tax under the Payroll Tax Act 2009 (NT). Threshold (from 1 July 2024): $2.5M annual ($208,333 monthly), 5.5% standard rate. Returns lodged monthly via Territory Revenue Online; annual reconciliation by 21 July.","who_must_comply":"Employers paying Australian wages above the NT threshold.","what_triggers":"Wages above threshold; group nomination.","when_due":"Monthly by 7th of following month; annual reconciliation 21 July.","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","threshold_description":"Annual taxable wages >$1.5M (FY26)","source_url":"https://nt.gov.au/employ/payroll-tax","editorial_status":"published"},{"slug":"payroll-tax-act","title":"Pay ACT payroll tax when threshold met","one_liner":"ACT: 6.85% rate on Australian wages above the $2M tax-free threshold (FY26).","summary":"ACT payroll tax under the Payroll Tax Act 2011 (ACT). FY26 threshold: $2M annual ($166,667 monthly), 6.85% standard rate. Mental health levy 0.5% from $50M payrolls. Returns lodged monthly via ACT Revenue Online.","who_must_comply":"Employers paying Australian wages above the ACT threshold.","what_triggers":"Wages above threshold; group nomination.","when_due":"Monthly by 7th of following month; annual reconciliation 21 July.","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","threshold_description":"Annual taxable wages >$2M (FY26)","source_url":"https://revenue.act.gov.au/payroll-tax","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_cents":156500000000,"max_penalty_description":"Civil penalties up to $1.65M; 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":"Section 921B requires individuals providing personal financial product advice to retail clients on relevant products to be a 'relevant provider' on the ASIC Financial Advisers Register. Education standards, ethics exam, supervised year (new entrants), 40+ hours CPD annually, and the Financial Planners and Advisers Code of Ethics 2019 all apply.","who_must_comply":"Financial advisers providing personal advice on relevant products.","what_triggers":"Providing personal financial product advice to retail clients.","when_due":"Continuous; annual CPD; renewals.","evidence_required":"Registration on the FAR, CPD log, training records, ethics exam pass, AFSL nomination.","max_penalty_description":"Removal from the FAR; civil penalty exposure for principals supervising unregistered ARs","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.asic.gov.au/for-finance-professionals/afs-licensees/","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":1565000000000,"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, within 30 days (private sector). 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: 30 days (private sector). 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":5000000000000,"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 (soon) non-bank lending data sharing — accredited participants must comply with 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; CDR has its own incident notification regime distinct from NDB.","who_must_comply":"Designated data holders + accredited data recipients in banking, energy, and (in scope) non-bank lending and telecommunications.","what_triggers":"Becoming a data holder or accredited recipient.","when_due":"Continuous; incident notification within 30 days.","evidence_required":"Accreditation, CDR Policy, Privacy Safeguard compliance documentation, incident register.","max_penalty_description":"Civil penalties up to $10M / 3× benefit / 10% turnover (CDR, CCA s56EV) for serious breaches","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. Industrial manslaughter (s 39G) carries up to $20.35M (corporations) and 25 years prison (2025-26).","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":1965000000,"max_penalty_description":"Reckless endangerment (OHS Act s32): up to $4.07M (body corporate) or $366K + 5 years (individual). Separate workplace manslaughter offence (s39G): up to $20.35M (corporations) + 25 years (2025-26).","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 (reckless breach of the primary duty): up to $11.15M (body corporate) / $2.32M (officer) / $1.11M (worker) + 10 years prison (from 1 July 2025). Separate industrial manslaughter offence: up to $20M (corporations) + 25 years.","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) imposes the primary duty. Queensland was first to introduce industrial manslaughter (2017) — corporate penalties up to $10M, individuals up to 20 years prison. Cat 1 / 2 / 3 framework applies.","who_must_comply":"QLD PCBUs, officers, workers, others.","what_triggers":"Conducting any business or undertaking.","when_due":"Continuous.","evidence_required":"Risk assessments, control measures, training, consultation, incident records.","max_penalty_description":"Category 1 (reckless breach of the primary duty): up to $3M (body corporate) / $600K (officer) / $300K (worker) + 5 years prison. Separate industrial manslaughter offence: $10M (corporations) + 20 years.","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://worksafe.qld.gov.au/laws-and-compliance/work-health-and-safety-laws","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":"Section 19 of the WHS Act 2020 (WA) imposes the primary duty. WA introduced industrial manslaughter on commencement (31 March 2022) — Crime Class A up to 20 years prison (individuals) + $10M corporate, Crime Class B up to 10 years + $5M.","who_must_comply":"WA PCBUs, officers, workers, others.","what_triggers":"Conducting any business or undertaking.","when_due":"Continuous.","evidence_required":"Risk assessments, training, consultation, incident reports.","max_penalty_cents":1000000000,"max_penalty_description":"Category 1 (causing death or serious harm): up to $3.5M (body corporate) / $680K (officer) / $340K (worker) + 5 years prison. Separate industrial manslaughter (crime): $10M (corporations) or $5M + 20 years (individual).","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) entitles workers to 2 months (8.667 weeks) paid LSL after 10 years' continuous service with one employer, with pro-rata payment on termination after 5 years. Specific industries have portable LSL schemes (building, contract cleaning, etc).","who_must_comply":"NSW employers.","what_triggers":"Employees reaching qualifying service.","when_due":"On entitlement; payment of accrued LSL on termination.","evidence_required":"Service records, payroll calculations, LSL register.","max_penalty_description":"Civil penalties under the LSL Act + underpayment recovery","jurisdiction_code":"NSW","regulator_slugs":["nsw-fair-trading"],"act_slugs":["long-service-leave-act-1955-nsw"],"reporting_frequency":"event_driven","topics":["lsl","workplace","nsw"],"priority":"high","status":"current","source_url":"https://www.industrialrelations.nsw.gov.au/employees/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 corporate trustees of registrable superannuation entities must have a written whistleblower policy. Confidentiality and victimisation protections backed by significant civil and criminal penalties.","who_must_comply":"Public companies, large proprietary companies, corporate trustees of RSEs.","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":156500000000,"max_penalty_description":"Civil penalties up to $1.65M (individuals); criminal liability for victimisation","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":"Comply with casual employee conversion (Closing Loopholes — s 66B 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 notification-to-convert pathway (s 66B). Employees must work a regular pattern that suggests permanent employment for 6 months (12 months for small business employers). Employers may refuse only on fair and reasonable grounds.","who_must_comply":"All national-system employers using casual employees.","what_triggers":"Eligible casual employee notification.","when_due":"Employer response within 21 days; conversion follows under s 66C.","evidence_required":"Decision file note, reasons for refusal if applicable, updated employment contract.","max_penalty_description":"Civil penalty for breach of s 66B or victimisation up to $99,000 (individual) / $495,000 (corporation)","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 PPL expands to 26 weeks by 1 July 2026, with super on PPL from same date.","summary":"The Paid Parental Leave scheme provides government-funded leave at the national minimum wage. From 1 July 2024 expanding to 22 weeks; 24 weeks from 1 July 2025; 26 weeks from 1 July 2026. From 1 July 2025, super guarantee paid on government PPL. Employer-administered for eligible employees.","who_must_comply":"Employers of eligible employees taking parental leave.","what_triggers":"Eligible employee taking parental leave.","when_due":"Administered each PPL period; super reconciliation per FY.","evidence_required":"Services Australia documentation, payroll records, employer-determination notice.","max_penalty_description":"Recovery of incorrectly distributed payments + administrative penalties","jurisdiction_code":"CWLTH","regulator_slugs":["ato"],"act_slugs":["paid-parental-leave-act-2010"],"reporting_frequency":"event_driven","topics":["ppl","workplace","leave"],"priority":"high","status":"upcoming","effective_date":"2026-07-01","source_url":"https://servicesaustralia.gov.au/parental-leave-pay","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 $313 per 28-day period (×5 max 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 covering NFP purpose, accountability, compliance, suitability, duties and PBI requirements.","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) PBI requirements.","who_must_comply":"All ACNC-registered charities (limited transitional carve-outs for basic religious charities).","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 continue to meet category-specific requirements and report use of donations.","summary":"Subdivision 30-B of the ITAA 1997 sets DGR categories. ATO endorses DGRs; entities must continue to meet category requirements and (from 2024 reforms) be ACNC-registered or government-related. Annual DGR self-review introduced 1 July 2024; transitional rules through to 2026.","who_must_comply":"DGR-endorsed entities.","what_triggers":"Being a DGR.","when_due":"Annual self-review (from 1 July 2024).","evidence_required":"Endorsement records, annual self-review, donation use records.","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":"annual","topics":["charities","dgr"],"priority":"high","status":"current","source_url":"https://ato.gov.au/non-profit/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. State-issued clearances accepted on a transitional basis.","who_must_comply":"Registered NDIS providers.","what_triggers":"Engaging a worker in a risk-assessed 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":"Residential and home-care providers must notify Aged Care Quality and Safety Commission of priority 1 incidents within 24 hours.","summary":"Sections 53-1A onwards of the Aged Care Quality and Safety Commission Act and Quality of Care Principles establish SIRS. Eight incident types (e.g. unreasonable use of force, sexual assault, neglect, missing consumer, psychological abuse). Priority 1 notifications within 24 hours, follow-up reports within 5 business days. Home care SIRS commenced 1 December 2022.","who_must_comply":"Approved aged care providers (residential and home care).","what_triggers":"Occurrence of a reportable incident.","when_due":"Priority 1 within 24 hours; follow-up within 5 business days.","evidence_required":"Notification via My Aged Care portal, incident investigation, control review.","max_penalty_description":"Civil penalties for non-notification; sanctions; loss of approved provider status","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 54-1AA of the Aged Care Act (from 1 July 2023, continued under the Aged Care Act 2024) requires residential aged care providers to have at least one registered nurse on duty and on site at all times. Limited exemptions for facilities with fewer than 30 beds in regional/remote areas. Care minutes targets also apply.","who_must_comply":"Approved residential aged care providers.","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":"The Education Services for Overseas Students Act 2000 (ESOS) requires CRICOS registration. Providers must comply with the National Code 2018 — 11 standards covering marketing, written agreements, course progress, complaints, transfers, deferment/suspension. Significant compliance changes from January 2025 (registration moratorium and tightened standards).","who_must_comply":"Education providers enrolling overseas students.","what_triggers":"Marketing or providing education to overseas students.","when_due":"Continuous; periodic re-registration.","evidence_required":"CRICOS registration, written agreements, complaint records, course-progress tracking, PRISMS reporting.","max_penalty_description":"Civil and criminal penalties; CRICOS registration cancellation; permanent ban","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://internationaleducation.gov.au/regulatory-information/Pages/Regulatoryinformation.aspx","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 sets seven domains covering student participation/attainment, learning environment, teaching, research, institutional quality assurance, governance and accountability, and registration. TEQSA audits compliance during registration and renewal cycles, plus thematic reviews.","who_must_comply":"TEQSA-registered higher education providers.","what_triggers":"Being a registered higher education provider.","when_due":"Continuous; registration cycles (max 7 years).","evidence_required":"Quality assurance system, course accreditation records, student feedback, governance documentation.","max_penalty_description":"Conditions on registration; suspension; cancellation; criminal offences for providing higher education without authority","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/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":"Civil Aviation Safety Regulations Parts 119, 121, 135 require commercial air transport operators to hold an Air Operator's Certificate, implement a documented SMS, comply with operations manual, fatigue rules, maintenance program, and pilot training/checking.","who_must_comply":"Commercial air transport operators.","what_triggers":"Commercial air transport operations.","when_due":"Continuous.","evidence_required":"AOC, operations manual, SMS documentation, maintenance records, pilot training records.","max_penalty_description":"Strict liability penalties; AOC suspension/cancellation","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/operations-safety-and-travel/safety-management-systems-sms","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, DCV operators must hold a current Certificate of Survey appropriate to vessel class and operation. AMSA administers; surveys conducted by accredited marine surveyors.","who_must_comply":"Owners and operators of domestic commercial vessels.","what_triggers":"Operating a DCV.","when_due":"Periodic survey cycles per vessel class.","evidence_required":"Certificate of Survey, surveyor reports, maintenance log, crew qualifications.","max_penalty_description":"Strict liability fines; vessel detention; AMSA-issued conditions","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","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":1666500000,"max_penalty_description":"Civil penalty up to $16.665M for false/misleading representations (ACL)","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) requires entities (or members of consolidated groups) with consolidated income above $100M to report payment terms and times to small business suppliers. Reports submitted to the Regulator twice yearly. Slowest payers named publicly.","who_must_comply":"Reporting entities with annual income >$100M.","what_triggers":"Meeting the income threshold.","when_due":"Twice yearly: 3 months after end of each 6-month reporting period.","evidence_required":"Report submitted via Payment Times Reporting Portal; supporting payment data.","max_penalty_cents":1665000000,"max_penalty_description":"Civil penalties up to ~$16.65M (corporations) for failure to report or false statements","jurisdiction_code":"CWLTH","regulator_slugs":["asbfeo"],"act_slugs":["payment-times-reporting-act-2020"],"reporting_frequency":"quarterly","topics":["payment-times","small-business"],"priority":"high","status":"current","source_url":"https://paymenttimes.gov.au","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 Act 2005 (Vic). Taxable on aggregated unimproved land value (excluding PPR exemption). General threshold $50K (2026); trust threshold $25K. Absentee owner surcharge 4%. Vacant residential land tax (VRLT) and Commercial and Industrial Property Tax phasing in.","who_must_comply":"Owners of Vic land above thresholds (excluding PPR).","what_triggers":"Holding taxable land at 31 December each year.","when_due":"Annual; payable by due date on assessment.","evidence_required":"Notice of Assessment; PPR claim documentation; trust nominations.","max_penalty_description":"Penalty tax + interest; non-payment attracts charge on land","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":"Aggregated taxable value >$50K (general) / >$25K (trust)","source_url":"https://sro.vic.gov.au/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":"Land Tax Act 1956 (NSW). 2026 thresholds: $1.075M general; $6.571M premium. Rate 1.6% above threshold + flat $100. Foreign owner surcharge 5% (from the 2025 land tax year). PPR exemption applies. Trust thresholds and exemptions per Schedule.","who_must_comply":"Owners of NSW land above thresholds.","what_triggers":"Holding taxable land at 31 December.","when_due":"Annual; assessment with due date.","evidence_required":"Notice of Assessment; PPR/exemption claim.","max_penalty_description":"Penalty tax + interest","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":"Land value >$1.075M general / >$6.571M premium (2026)","source_url":"https://revenue.nsw.gov.au/taxes-duties-levies-royalties/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":"Duties Act 2000 (Vic). General rate scales from 1.4% to 6.5% on purchase price. Foreign purchaser additional duty 8%. PPR concession reduces duty for owner-occupiers up to $550K. First home buyer concession (off-the-plan and existing thresholds vary).","who_must_comply":"Purchasers of Victorian dutiable property.","what_triggers":"Acquisition or transfer of property.","when_due":"Within 30 days of settlement (typically processed by conveyancer).","evidence_required":"Lodged duties documents via Duties Online; settlement statement.","max_penalty_description":"Interest + penalty tax + voiding of transaction in extreme cases","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/land-transfer-stamp-duty","editorial_status":"published"},{"slug":"food-safety-management-tools","title":"Implement Food Safety Management Tool (Standard 3.2.2A)","one_liner":"Category 1 food businesses must use a Food Safety Management Tool to verify critical controls.","summary":"Standard 3.2.2A requires Category 1 food businesses to verify food safety by using a Food Safety Management Tool — record keeping for receipt, cleaning, sanitising, cold storage, hot holding, cooking, cooling and reheating. State implementations vary in exact records required.","who_must_comply":"Category 1 food businesses (food service serving ready-to-eat food).","what_triggers":"Operating Category 1 food premises.","when_due":"Continuous.","evidence_required":"Temperature logs, cleaning records, supplier verification, allergen records.","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/food-standards-code","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":"banking-code-of-practice","title":"Comply with the Banking Code of Practice (ABA)","one_liner":"Subscribing ABA member banks observe the Code's commitments on conduct, transparency and customer protection.","summary":"The Banking Code of Practice (current version 2025) is binding on Australian Banking Association member banks who subscribe. ABA Code Compliance Committee monitors. Code includes specific protections for small business, guarantors, and customers in financial difficulty.","who_must_comply":"ABA member banks who subscribe to the Code.","what_triggers":"Subscribing to the Code.","when_due":"Continuous.","evidence_required":"Code subscriber attestation; CCMC compliance reports.","max_penalty_description":"Code-based; reputational + AFCA reliance on Code in determinations","jurisdiction_code":"CWLTH","regulator_slugs":["asic","afca"],"act_slugs":[],"applies_to_industries":["banking-adi"],"reporting_frequency":"ongoing","topics":["banking","code","consumer-protection"],"priority":"high","status":"current","source_url":"https://www.ausbanking.org.au/banking-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":1565000000000,"max_penalty_description":"Civil penalties up to $16.5M / 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://treasury.gov.au/consultation","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 TCP Code (C628:2019, with 2024 update) is a registered industry code under the Telecommunications Act, binding on all CSPs. Covers advertising, credit assessment, contracts, billing, complaint handling, financial hardship, and contact preferences. ACMA enforces; significant penalties for non-compliance.","who_must_comply":"Carriage service providers (telcos).","what_triggers":"Providing carriage services.","when_due":"Continuous; complaint handling within prescribed timeframes.","evidence_required":"Compliance attestation, complaint register, training records, hardship records.","max_penalty_cents":1000000000,"max_penalty_description":"Civil penalties up to $10M per breach + infringement notices","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":"The C661:2022 Code (Reducing Scam Calls and Scam SMs) is enforceable under the Telco Act. Carriers and CSPs must implement traceback, detection, blocking and reporting controls. SMS Sender ID Register operating from 2024.","who_must_comply":"Carriers and carriage service providers.","what_triggers":"Providing voice/SMS services.","when_due":"Continuous.","evidence_required":"Scam controls documentation; ACMA reporting where required.","max_penalty_cents":250000000,"max_penalty_description":"Up to $250,000 for breaching an ACMA direction to comply with the code; ACMA can also issue directions","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/scams","editorial_status":"published"},{"slug":"responsible-gambling-code","title":"Comply with state Responsible Gambling Codes of Practice","one_liner":"Licensed gambling operators must implement responsible gambling controls including self-exclusion, intervention and staff training.","summary":"Each state has a Responsible Gambling Code of Practice (e.g. VIC RG Code, NSW RG Code) attached to gambling licences. Common requirements: trained staff, customer interaction protocols, self-exclusion register, advertising restrictions, problem gambling support information, and BetStop national self-exclusion register integration.","who_must_comply":"Licensed gambling operators.","what_triggers":"Holding a gambling licence.","when_due":"Continuous; integration with BetStop ongoing.","evidence_required":"RG Plan, training records, intervention logs, BetStop integration evidence.","max_penalty_description":"Licence conditions, suspension, cancellation; state penalty units","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/gambling","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 listed entities to disclose corporate governance practices against the ASX CGC Principles and Recommendations (4th edition). 'If not, why not' approach — non-adoption requires explanation. Annual disclosure in the annual report or governance statement.","who_must_comply":"All ASX-listed entities.","what_triggers":"Being ASX-listed.","when_due":"Annual — with annual report.","evidence_required":"Corporate Governance Statement, supporting evidence (e.g. board charter, code of conduct, diversity policy).","max_penalty_description":"Non-compliance with Listing Rule attracts ASX disciplinary process + market reputational impact","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":"Sections 250R-250W of the Corporations Act establish the two-strikes regime. If a listed entity's remuneration report receives ≥25% 'no' vote at two consecutive AGMs, shareholders must vote on a spill of the board (other than the MD). Used as a powerful shareholder activism lever.","who_must_comply":"ASX-listed entities.","what_triggers":"First strike (≥25% against rem report); second strike (same).","when_due":"Each AGM; spill resolution mandatory after second strike.","evidence_required":"AGM voting records, remuneration report, board response.","max_penalty_description":"Spill resolution outcome; reputational and shareholder activism impact","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.asic.gov.au/regulatory-resources/financial-reporting-and-audit/preparers-of-financial-reports/","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.","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_cents":156500000000,"max_penalty_description":"Civil penalty up to ~$1.65M (individuals), ~$16.5M (corporations); criminal liability for serious breaches","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"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://firb.gov.au","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 $1.65M (individuals), $16.5M (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 transparency (Tranche 3 — under consultation)","one_liner":"Proposed beneficial ownership register for unlisted companies and trusts — consultation through 2024-2025; commencement TBD.","summary":"Treasury consultation on a public beneficial ownership register for unlisted Australian companies. Expected to require disclosure of natural persons with ≥25% ownership/control. Aligns with FATF Recommendation 24 + Tranche 3 AML reforms. Commencement and final scope still being settled.","who_must_comply":"Unlisted Australian companies (proposed); trusts in scope TBD.","what_triggers":"Being a captured entity once legislation passes.","when_due":"TBD — likely 2027-2028 commencement.","evidence_required":"BO register; lodgement with ASIC/ABRS once required.","max_penalty_description":"TBD — likely civil and criminal penalties for non-disclosure or false statements","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://treasury.gov.au/consultation","editorial_status":"published"},{"slug":"aml-independent-review","title":"Independent review of AML/CTF program","one_liner":"Reporting entities must arrange independent review of their Part A AML/CTF program at appropriate intervals.","summary":"Section 84 + AML/CTF Rules Part 8.6 require reporting entities to ensure that the Part A program is subject to regular independent review. The review tests effectiveness, identifies improvements, and is documented for AUSTRAC. Typically annual for higher-risk entities, every 2-3 years for lower-risk.","who_must_comply":"All AUSTRAC reporting entities.","what_triggers":"Having a Part A AML/CTF program in place.","when_due":"Appropriate intervals — risk-based; minimum recommended every 2 years.","evidence_required":"Independent review scope, report, remediation tracker.","max_penalty_cents":3300000000000,"max_penalty_description":"Same penalty regime as broader AML/CTF Act breaches; informs AUSTRAC enforcement posture","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/part-program/independent-review","editorial_status":"published"},{"slug":"aml-compliance-officer","title":"Designate an AML/CTF Compliance Officer","one_liner":"Reporting entities must designate a senior employee as AML/CTF Compliance Officer.","summary":"AML/CTF Rules require reporting entities to designate a senior employee as the AML/CTF Compliance Officer with responsibility for the entity's program. Must be at management level, have sufficient seniority and authority, and be a fit and proper person. Outsourcing the function is not permitted.","who_must_comply":"All AUSTRAC reporting entities.","what_triggers":"Becoming a reporting entity.","when_due":"Continuous.","evidence_required":"Appointment letter; position description; AUSTRAC enrolment 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/part-program/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) establishes CoINVEST — the portable LSL scheme for construction. Employers must register, pay 2.7% (FY26) of total construction wages quarterly, and lodge worker activity statements.","who_must_comply":"Construction industry employers in Victoria.","what_triggers":"Engaging workers in covered construction activities.","when_due":"Quarterly returns and levies.","evidence_required":"CoINVEST registration, quarterly returns, payment records.","max_penalty_description":"Recovery of unpaid levies + interest + penalties","jurisdiction_code":"VIC","regulator_slugs":["worksafe-vic"],"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://coinvest.com.au","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 (Mines Safety and Inspection Act 1994)","one_liner":"WA mine operators must ensure safe and healthy mines under MSIA + WHS Act 2020.","summary":"The Mines Safety and Inspection Act 1994 (WA), as supplemented by the WHS Act 2020 (WA), imposes statutory positions (registered manager, mine surveyor), risk-management duties, and serious accident notification. WA mining 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":["mines-safety-and-inspection-act-1994-wa"],"applies_to_industries":["mining"],"reporting_frequency":"ongoing","topics":["whs","mining","wa"],"priority":"critical","status":"current","source_url":"https://www.dmp.wa.gov.au","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":"Each state mining authority requires holders of mining tenements / leases to provide financial assurance bonds to cover rehabilitation in the event of operator default. Closure plans must be updated periodically. Climate-related disclosure (ASRS) increasingly weights closure cost transparency.","who_must_comply":"Holders of mining tenements / leases.","what_triggers":"Holding a mining lease.","when_due":"Bond posting on lease grant; closure plan periodic review.","evidence_required":"Bond confirmation, closure plan, periodic review records.","max_penalty_description":"Loss of lease; bond forfeiture; environmental liability","jurisdiction_code":"CWLTH","regulator_slugs":["epa-nsw","epa-vic"],"act_slugs":[],"applies_to_industries":["mining"],"reporting_frequency":"ongoing","topics":["mining","rehabilitation","environment"],"priority":"high","status":"current","source_url":"https://www.dcceew.gov.au/environment","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":"Federal Biosecurity Act 2015 + state biosecurity laws impose general biosecurity duties and notifiable disease reporting. Livestock producers must maintain Property Identification Code (PIC), participate in National Livestock Identification System (NLIS), and notify state authorities of suspected emergency animal diseases (e.g. FMD, ASF) immediately.","who_must_comply":"Livestock producers; commercial agricultural operators.","what_triggers":"Operating an agricultural enterprise; suspecting a notifiable disease.","when_due":"Continuous; notifications immediate.","evidence_required":"PIC, NLIS records, biosecurity plan, vaccination + movement records.","max_penalty_description":"Criminal penalties for failure to notify emergency animal disease; civil for record-keeping breaches","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.agriculture.gov.au/biosecurity-trade","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":"The Agvet Code (administered federally by APVMA) regulates registration + labelling. State CUPs (Chemical Use Permits) regulate off-label use, restricted use, and record-keeping. Spray drift, neighbour notification + chemical training all attract enforcement attention.","who_must_comply":"Agricultural producers + commercial spray operators.","what_triggers":"Using AgVet chemicals.","when_due":"Continuous; chemical use records typically 2 years.","evidence_required":"Chemical use records (date, product, rate, area), training certificates, calibration logs.","max_penalty_description":"State-based fines + spray drift civil liability + criminal for serious off-label","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"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://apvma.gov.au","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 use SuperStream-compliant data + payment standards.","summary":"SuperStream is the federal e-commerce standard for super. Employers must transmit contribution data + payments via SuperStream-enabled channels. Funds must process rollovers using SuperStream within 3 business days of receiving the request.","who_must_comply":"Employers, super funds, 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/quarterly-super-to-30-june-2026/paying-super-contributions","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":1565000000000,"max_penalty_description":"Civil penalties to the financial-services maximum ($16.5M / 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 (up to $6,317,000 monetary jurisdiction for most disputes).","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 SOCI Act requires the responsible entity and direct interest holders of designated critical-infrastructure assets to register with the Cyber and Infrastructure Security Centre (Home Affairs). Initial registration + on-change notifications.","who_must_comply":"Responsible entities + direct interest holders of designated CI assets.","what_triggers":"Being designated; becoming a direct interest holder (≥10%).","when_due":"Initial registration on designation; updates on change.","evidence_required":"Registration confirmation; updates filed via CISC portal.","max_penalty_cents":220000000,"max_penalty_description":"Civil penalties up to $82,500 (250 penalty units, body corporate) for failure to register","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://cisc.gov.au","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":"Captured sectors include energy, communications, financial services, data storage/processing, defence, education, food, water, healthcare, space technology, transport. Sector-specific PSOs apply via subsidiary rules.","who_must_comply":"Responsible entities for captured CI assets.","what_triggers":"Designation under SOCI.","when_due":"Continuous; periodic attestation.","evidence_required":"PSO implementation evidence; CIRMP; board attestation.","max_penalty_description":"Civil penalties; ministerial direction powers under Part 3A","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/legislation-regulation-and-compliance/","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":5000000000000,"max_penalty_description":"Corporations: up to greater of $33M / 3× benefit / 10% turnover. Individuals: 10 years prison + $3.3M","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.afp.gov.au/crimes/fraud-and-corruption","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":"The Trade Marks Act 1995 (Cwlth) governs registration via IP Australia. Registration provides exclusive use rights for 10 years (renewable). Application process includes examination, opposition period and registration. Unregistered marks rely on passing-off + ACL misleading conduct (s 18) for protection.","who_must_comply":"Businesses with valuable brand marks.","what_triggers":"Investment in distinctive brand identity.","when_due":"Voluntary but commercially essential.","evidence_required":"Registered trade mark certificate; use records.","max_penalty_description":"n/a (registration is opt-in); infringement = damages + injunctions","jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":["trade-marks-act-1995"],"reporting_frequency":"one_off","topics":["ip","trademark","branding"],"priority":"medium","status":"current","source_url":"https://ipaustralia.gov.au","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) entitles VIC employees to LSL after 7 years' continuous service (subject to some industry portable LSL schemes). Pro-rata payment on termination after 7 years for any reason.","who_must_comply":"Victorian employers (non-portable industries).","what_triggers":"Employees reaching qualifying service.","when_due":"On entitlement; payment on termination per accrued balance.","evidence_required":"Service records, payroll, LSL register.","max_penalty_description":"Civil penalties + underpayment recovery","jurisdiction_code":"VIC","regulator_slugs":["cav"],"act_slugs":["long-service-leave-act-2018-vic"],"reporting_frequency":"event_driven","topics":["lsl","workplace","vic"],"priority":"high","status":"current","source_url":"https://business.vic.gov.au/business-information/staff-and-hr/employee-entitlements/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":"Chapter 2 Part 3 Division 9 of the Industrial Relations Act 2016 (Qld) entitles QLD employees to 8.6667 weeks LSL after 10 years' continuous service. Pro-rata payment on termination after 7 years (where termination is due to illness, incapacity, death, or unfair dismissal).","who_must_comply":"Queensland employers (non-portable industries).","what_triggers":"Employees reaching qualifying service.","when_due":"On entitlement; pro-rata payment on termination.","evidence_required":"Service records, payroll, LSL register.","max_penalty_description":"Civil penalties under IR Act + underpayment recovery","jurisdiction_code":"QLD","regulator_slugs":["office-of-fair-trading-qld"],"act_slugs":["industrial-relations-act-2016-qld"],"reporting_frequency":"event_driven","topics":["lsl","workplace","qld"],"priority":"high","status":"current","source_url":"https://www.qld.gov.au/jobs","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":"Duties Act 1997 (NSW). Standard transfer duty rates scale up to 5.5% for residential >$3.721M (2025-26 premium threshold). Foreign purchaser additional duty: 9%. First Home Buyer concessions for owner-occupied dwellings under threshold (currently $800K full / $1M partial).","who_must_comply":"Purchasers of NSW dutiable property.","what_triggers":"Acquisition / transfer of dutiable property.","when_due":"Within 3 months of transaction (processed via conveyancer typically).","evidence_required":"Stamped documents via Revenue NSW e-Duties.","max_penalty_description":"Interest + penalty tax; potential rescission of transaction","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":"Under the ESOS Act, CRICOS-registered providers contribute annually to the TPS. Levies cover administrative + risk-rated components. TPS protects overseas students against provider default by arranging alternative placements or refunds.","who_must_comply":"CRICOS-registered providers.","what_triggers":"Being CRICOS-registered.","when_due":"Annual TPS levy.","evidence_required":"Levy paid; PRISMS reporting up to date.","max_penalty_description":"Civil + CRICOS registration consequences","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://tps.gov.au","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":"Standards for RTOs require quarterly/annual submission of AVETMISS-compliant student outcomes + financial activity data to the National Centre for Vocational Education Research. Underpins national VET reporting + Total VET Activity collection.","who_must_comply":"Registered training organisations.","what_triggers":"Delivering nationally recognised VET training.","when_due":"Quarterly + annual submissions.","evidence_required":"AVETMISS-compliant submissions via SDCS or RAPT.","max_penalty_description":"Cancellation/suspension of registration; loss of funding eligibility","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","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 + ASIC / state regulator submission","one_liner":"Holders of client trust accounts (real estate, legal, conveyancing) must lodge annual audited accounts.","summary":"Statutory trust accounts held by real estate agents, lawyers, conveyancers + auctioneers must be audited annually by an approved auditor. Audit findings submitted to the relevant state Fair Trading regulator within prescribed time.","who_must_comply":"Holders of statutory trust accounts.","what_triggers":"Operating a trust account.","when_due":"Annual (state-specific submission deadlines).","evidence_required":"Approved auditor's report; trust account records.","max_penalty_description":"Suspension/cancellation; civil penalties; possible criminal for misappropriation","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.fairtrading.nsw.gov.au","editorial_status":"published"},{"slug":"ai-voluntary-safety-standard","title":"Adopt the Voluntary AI Safety Standard (DISR 2024)","one_liner":"10 voluntary guardrails for safe + responsible AI deployment; mandatory regime in development.","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. Mandatory regime for 'high risk' AI being developed (likely 2026-27).","who_must_comply":"Voluntary today; preparation for mandatory regime advised.","what_triggers":"Deploying AI systems affecting Australians.","when_due":"Voluntary now; mandatory expected 2026-27 for high-risk uses.","evidence_required":"AI risk register, governance documentation, testing artefacts, accountability statements.","max_penalty_description":"Voluntary today; mandatory regime expected with civil penalties","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 all approved providers + their aged care workers + governing persons. Sets behavioural expectations + grounds for compliance action including banning orders.","who_must_comply":"Approved aged care providers + workers + governing 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 penalties for serious breaches + banning orders against individuals","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":"Quality of Care Principles 2014 + Aged Care Act 2024 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":"Residential aged care providers.","what_triggers":"Considering or using a restrictive practice on a consumer.","when_due":"Continuous; behaviour support plans reviewed minimum 12-monthly.","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":"Lodge Subcontractor Statement (NSW + QLD)","one_liner":"Principal contractors must obtain Subcontractor Statements before paying subcontractors over threshold.","summary":"Under state workers' compensation + payroll tax + LSL legislation, principal contractors must obtain a Subcontractor Statement confirming the subcontractor's WHS premium, payroll tax + LSL levy are paid. Failure to obtain creates principal-contractor liability for subcontractor amounts.","who_must_comply":"Principal contractors engaging subcontractors above prescribed thresholds.","what_triggers":"Engaging a subcontractor.","when_due":"Before each payment milestone.","evidence_required":"Signed Subcontractor Statement; checks against state registers.","max_penalty_description":"Principal contractor liable for subcontractor's unpaid premiums/tax/levies","jurisdiction_code":"CWLTH","regulator_slugs":["safework-nsw","worksafe-vic"],"act_slugs":[],"applies_to_industries":["construction"],"reporting_frequency":"event_driven","topics":["construction","subcontractors"],"priority":"high","status":"current","source_url":"https://www.safework.nsw.gov.au/legal-obligations/employer-business-obligations","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":"Sections 35-38 of the WHS Act 2011 (NSW) require notification of notifiable incidents (death, serious injury/illness, dangerous incident) immediately by phone, then within 48 hours in writing. Scene preservation duty pending inspector arrival.","who_must_comply":"NSW PCBUs.","what_triggers":"Notifiable incident at a workplace.","when_due":"Immediately by phone; written notice within 48 hours.","evidence_required":"Notification record; incident investigation; scene preservation evidence.","max_penalty_description":"Significant fines + industrial manslaughter prosecution risk","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/C2024A00112/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 75% of unpaid; director penalty notices for unremitted withholding","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":"The Charitable Fundraising Act 1991 (NSW) requires entities fundraising from the NSW public (door-knocking, online appeals, events, telethons) to hold a current Authority issued by NSW Fair Trading. ACNC-registered entities receive a streamlined exemption pathway but separate state authorisation still applies.","who_must_comply":"Entities soliciting charitable donations from the NSW public.","what_triggers":"Public fundraising in NSW.","when_due":"Before fundraising commences; periodic renewal.","evidence_required":"NSW Fair Trading authority; financial statements; appeal records.","max_penalty_description":"Civil + criminal penalties for unauthorised fundraising; loss of authority","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/business-and-economy","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":"The Fundraising Act 1998 (Vic) requires fundraisers raising more than $20,000 gross in a financial year to register with Consumer Affairs Victoria. Annual returns + audited financial statements required. Penalties for non-registration + misappropriation of donations.","who_must_comply":"Entities raising more than $20,000 in fundraising income annually in Victoria.","what_triggers":"Crossing the $20,000 annual gross threshold.","when_due":"Before fundraising; annual returns.","evidence_required":"CAV registration; annual statement; receipt records.","max_penalty_description":"Penalties + loss of registration; misappropriation criminal liability","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://consumer.vic.gov.au/clubs-and-fundraising","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":"Pharmacies must hold a current PBS approval (s 90 NHA) granted by the Department of Health. PBS claims are paid via Services Australia (Medicare) and subject to compliance audit. Inaccurate claiming attracts recovery + penalties under the Practitioner Review Program.","who_must_comply":"PBS-approved pharmacies.","what_triggers":"Dispensing PBS-listed medicines.","when_due":"Continuous; PBS approval reviewed periodically.","evidence_required":"PBS approval certificate; dispensing records; co-payment records.","max_penalty_description":"Recovery of incorrect claims; PBS suspension/cancellation; criminal for fraudulent claiming","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["ahpra"],"act_slugs":["national-health-act-1953"],"reporting_frequency":"ongoing","topics":["pharmacy","pbs","medicines"],"priority":"critical","status":"current","source_url":"https://pbs.gov.au/home","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. Annual stocktake + reconciliation.","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; annual reconciliation.","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":["ahpra","tga"],"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). Currently voluntary in AU; ISSB pathway suggests phased mandatory.","summary":"AASB S1 mirrors ISSB IFRS S1 for general sustainability-related financial information beyond climate. Currently voluntary in Australia; Treasury consultation suggests phased introduction following ASRS climate-only commencement. Boards should align voluntary preparation with eventual mandatory.","who_must_comply":"Voluntary today; Group 1 entities should prepare for phased mandatory.","what_triggers":"Voluntary commitment; future mandatory commencement.","when_due":"Voluntary today; mandatory expected 2027-2028.","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":"Sections 1280-1287 of the Corporations Act and ASIC RG 260 govern Registered Company Auditor obligations. Initial registration requires prescribed competency; ongoing registration requires 120 hours CPD over a rolling 3-year period (including specific topics), PI insurance, and adherence to APES 110 + auditing standards (ASA).","who_must_comply":"Registered Company Auditors.","what_triggers":"Registration as an RCA.","when_due":"Continuous; CPD measured on rolling 3-year basis.","evidence_required":"ASIC registration; CPD log; PI insurance certificate; quality control documentation.","max_penalty_description":"Cancellation of registration; civil + criminal penalties for misconduct (s 1289)","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://asic.gov.au/regulatory-resources/financial-reporting-and-audit/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":"Documentation penalty up to $165,000 for failure to keep records; transfer pricing adjustment + interest + penalty tax","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":"Multinationals with global income >EUR 750M must lodge CbC Report annually.","summary":"Subdivision 815-E of the ITAA 1997 requires Significant Global Entities (consolidated annual global income >EUR 750M) to lodge a Country-by-Country Report, Master File and Local File with the ATO within 12 months of the end of the income year. Filings are automatically exchanged with foreign tax authorities under MCAA on CbC.","who_must_comply":"Australian entities in multinational groups with >EUR 750M consolidated global income.","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 penalty + administrative penalties for false statements","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/","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":"Customs Act 1901 + Customs Tariff Act 1995 establish the import + duty regime. Importers (or licensed customs brokers) lodge import declarations via the Integrated Cargo System (ICS) before goods can be released. Self-assessed clearance places liability on the importer to classify, value + pay duty correctly.","who_must_comply":"Importers + licensed customs brokers.","what_triggers":"Importing goods into Australia.","when_due":"Before release from customs control.","evidence_required":"ICS lodgement records; tariff classification analysis; valuation records.","max_penalty_description":"Underpayment recovery + penalty; criminal liability for serious misclassification","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":["customs-act-1901"],"reporting_frequency":"event_driven","topics":["customs","imports","trade"],"priority":"high","status":"current","source_url":"https://abf.gov.au/importing-exporting-and-manufacturing/importing","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":"The Anti-Dumping Commission administers anti-dumping + countervailing measures under Part XVB Customs Act 1901. Importers of goods subject to measures (typically certain steel, aluminium, chemicals from specified countries of origin) must declare correctly + pay additional duty. False declarations attract criminal + civil penalties.","who_must_comply":"Importers of goods subject to anti-dumping or countervailing measures.","what_triggers":"Importing covered goods.","when_due":"On each import.","evidence_required":"ICS declarations + supporting commercial documents; mill certificates + country-of-origin evidence.","max_penalty_description":"Penalty equal to underpayment + criminal liability for false declarations","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"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/regulations-and-standards","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 VCGLR; NSW Liquor & Gaming; Liquor and Gaming Authority Qld; etc.). Operator + key personnel must pass probity. Annual licence fees + compliance audits + KYC integration with national BetStop self-exclusion register.","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":["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 prohibits providing prohibited interactive gambling services (online casinos, in-play sports betting after ball starts) to Australian customers. ACMA administers. Operators offshore-targeting Australia face civil penalties + payment-system + DNS blocking orders.","who_must_comply":"Online gambling operators (whether based in or outside Australia).","what_triggers":"Offering prohibited services to Australian customers.","when_due":"Continuous.","evidence_required":"Geo-blocking, KYC + age verification, BetStop integration.","max_penalty_cents":70000000,"max_penalty_description":"Civil penalty, per day: up to ~$2.475M (individual) / ~$12.375M (body corporate) for prohibited services to Australians","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/gambling","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 administers anti-doping under the SIA Act 2020 + WADA Code. NSOs must adopt anti-doping policies, conduct education + testing, refer adverse findings, and protect whistleblowers. Investigations include match-fixing + sports betting integrity.","who_must_comply":"National sporting organisations + their athletes + support personnel.","what_triggers":"Being a recognised NSO or member athlete/support person.","when_due":"Continuous.","evidence_required":"Adopted anti-doping policy; testing register; education completion; reporting.","max_penalty_description":"Athlete bans; NSO funding consequences; criminal for serious offences","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"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","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 Telecommunications (Customer Service Guarantee) Standard 2011 sets maximum timeframes for installation, fault rectification + missed appointments for standard telephone services. Compensation payable to the customer for breaches. ACMA enforces; carriers report quarterly performance.","who_must_comply":"Carriers + carriage service providers offering standard telephone services.","what_triggers":"Providing residential / small business standard phone services.","when_due":"Continuous; quarterly performance reporting.","evidence_required":"Performance data; compensation payments; ACMA reports.","max_penalty_description":"Civil penalties + automatic customer compensation","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 — implementation pending","one_liner":"Treasury reform of payments licensing to capture digital wallets + Buy Now Pay Later + stored value.","summary":"Federal Treasury's payments licensing reform package (Strategic Plan for Australia's Payments System, 2023) introduces a tiered PSP licensing framework. Expected to capture digital wallets, stored value facilities + non-bank payment service providers. Final regulations expected 2025-2026.","who_must_comply":"Non-bank payment service providers offering captured services.","what_triggers":"Final regulations and commencement (TBD 2025-2026).","when_due":"TBD; transition period likely.","evidence_required":"Licence application; consumer protection compliance plan; AML/CTF + privacy alignment.","max_penalty_description":"Operating without licence will attract NCCP-equivalent civil + criminal penalties","criminal_liability":true,"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://treasury.gov.au/consultation","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":5000000000000,"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. Mondelez ruling (2020) — 10 'days' means 10 weekday-shift days regardless of hours worked.","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 requires carriers + carriage service providers to retain 'telecommunications data' (metadata — not content) for 2 years. Access requires authorisation from designated agencies. Significant cyber-security + privacy obligations attach.","who_must_comply":"Carriers + CSPs.","what_triggers":"Operating a telco service.","when_due":"Continuous.","evidence_required":"Data retention compliance documentation; secure storage; access logs; annual reporting.","max_penalty_description":"Civil + criminal penalties under TIA Act","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["acma"],"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":"The Fisheries Management Act 1991 (Cwlth) requires Commonwealth fishing concessions for commercial fishing in Commonwealth-managed fisheries. Statutory fishing rights + quota management; observer programs + Vessel Monitoring System compliance.","who_must_comply":"Commercial fishers in Commonwealth-managed fisheries.","what_triggers":"Fishing in Commonwealth waters.","when_due":"Continuous; quota measured in fishing season.","evidence_required":"Concession + fishing log; VMS records; observer cooperation.","max_penalty_description":"Significant civil + criminal penalties; concession suspension/cancellation","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":["fisheries-management-act-1991"],"reporting_frequency":"ongoing","topics":["fisheries","marine"],"priority":"high","status":"current","source_url":"https://www.afma.gov.au","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":"National Law requires approved childcare services to notify the regulatory authority of serious incidents (death, serious injury/illness, missing child, etc.) within 24 hours, and other prescribed circumstances within 7 days. Notification + management investigation required.","who_must_comply":"Approved ECEC providers + services.","what_triggers":"Notifiable incident at a service.","when_due":"24 hours (serious) / 7 days (other notifiable).","evidence_required":"NQA-IT notification record; investigation report; remediation plan.","max_penalty_description":"Significant civil penalties + service cancellation; criminal liability for serious failures","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/notifications","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":1565000000000,"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":"CPS 220 requires APRA-regulated entities to maintain a Board-approved Risk Management Framework covering: risk appetite, risk culture, three lines of defence, risk register, business continuity, and material risks. Annual board attestation.","who_must_comply":"APRA-regulated entities (ADIs, insurers, super trustees).","what_triggers":"Being APRA-regulated.","when_due":"Continuous; annual board attestation.","evidence_required":"RMF, board approval, risk appetite statement, risk register, BCM, attestation.","max_penalty_description":"APRA enforcement actions including capital, licence conditions","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":"Hold organic certification before claiming 'organic'","one_liner":"Use of 'organic' on food labels requires certification by an accredited certifier under NASAA / ACO.","summary":"Use of 'organic' or 'biodynamic' claims on Australian food labels is governed by the National Standard for Organic and Biodynamic Produce + ACL misleading conduct. Six AQIS-accredited certifiers; without certification, organic claims attract ACCC + state Fair Trading enforcement under s 18 ACL.","who_must_comply":"Producers + retailers claiming 'organic' on Australian food.","what_triggers":"Use of 'organic' / 'biodynamic' claims.","when_due":"Continuous; certification annually renewed.","evidence_required":"Current certification; chain-of-custody records; labelling compliance.","max_penalty_cents":5000000000000,"max_penalty_description":"ACL misleading conduct — 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":["agriculture","retail"],"reporting_frequency":"annual","topics":["food","organic","labelling"],"priority":"high","status":"current","source_url":"https://www.agriculture.gov.au/biosecurity-trade/export/controlled-goods/organic-bio-dynamic","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":"Part 5-1 Therapeutic Goods Act + ARTG conditions 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 + criminal penalties (up to $1.65M / $16.5M); 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_cents":1565000000000,"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) regulates camera, computer + tracking surveillance of NSW employees. Employer must give written notice 14 days before commencing; cameras must be visible + notified; computer surveillance must follow a written policy; covert surveillance requires Magistrate authorisation.","who_must_comply":"NSW employers conducting workplace surveillance.","what_triggers":"Installing or using camera, computer or tracking surveillance.","when_due":"14 days' notice before commencement.","evidence_required":"Surveillance policy; employee notification records; signage; covert surveillance Magistrate orders.","max_penalty_description":"Civil + criminal penalties for unauthorised surveillance","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://www.ipc.nsw.gov.au/privacy","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":"Workplace Privacy Act 2011 (ACT) — like NSW — regulates surveillance of ACT employees. Notification + consultation + written policy requirements; covert surveillance requires Magistrate authorisation.","who_must_comply":"ACT employers.","what_triggers":"Workplace surveillance in the ACT.","when_due":"Before commencing surveillance.","evidence_required":"Policy; notice; consultation evidence; Magistrate orders for covert.","max_penalty_description":"Civil + criminal penalties under the Act","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://legislation.act.gov.au","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 (applied in each state via state legislation) requires rail transport operators (RTOs) — both rolling stock operators + rail infrastructure managers — to be accredited by ONRSR, have safety management systems, conduct safety assessments + manage interface agreements with other operators.","who_must_comply":"Rail transport operators.","what_triggers":"Operating rail rolling stock or infrastructure.","when_due":"Continuous; periodic re-accreditation.","evidence_required":"ONRSR accreditation; safety management system; interface agreements; incident reporting.","max_penalty_description":"Significant civil + criminal penalties; accreditation suspension/cancellation","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"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.onrsr.com.au","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":[],"act_slugs":["foreign-influence-transparency-scheme-act-2018"],"reporting_frequency":"annual","topics":["transparency","foreign-influence","lobbying"],"priority":"high","status":"current","source_url":"https://www.transparency.ag.gov.au","editorial_status":"published"},{"slug":"ai-mandatory-guardrails-2026","title":"Mandatory AI guardrails for high-risk AI (in development)","one_liner":"Australian Mandatory Guardrails for High Risk AI Settings — Treasury consultation in 2024/2025.","summary":"DISR's Mandatory Guardrails for High Risk AI Settings (proposals paper 2024) follows the EU AI Act pattern. Expected to require for 'high-risk' AI uses: risk management, data governance, transparency, human oversight, accuracy + robustness, accountability. Commencement TBD (likely 2026-2027).","who_must_comply":"Developers + deployers of 'high-risk' AI systems (definition TBD).","what_triggers":"Final regulations + commencement.","when_due":"TBD; expected 2026-2027.","evidence_required":"AI risk register, model documentation, oversight + accountability records.","max_penalty_description":"Expected to mirror EU AI Act-style civil penalties (substantial)","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":"upcoming","source_url":"https://www.industry.gov.au/publications","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":"Bankruptcy Act 1966 governs personal insolvency. Debtor's petition (voluntary bankruptcy) or creditor's petition (forced). Discharge typically 3 years; trustee administers + may seek income contributions. Alternatives include Part IX debt agreement (less destructive) + Part X personal insolvency agreement.","who_must_comply":"Individual debtors unable to pay debts as they fall due.","what_triggers":"Insolvency at the individual level.","when_due":"Voluntary or upon creditor's petition.","evidence_required":"Statement of Affairs lodged with AFSA; income disclosure.","max_penalty_description":"Concealment of assets or other bankruptcy offences attract criminal penalties","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://afsa.gov.au/insolvency/i-cant-pay-my-debts","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":"National Energy Retail Law (administered by AER) requires entities selling energy to small customers to hold a retailer authorisation. Customer protections under National Energy Retail Rules including hardship assistance, billing standards + disconnection protocols.","who_must_comply":"Energy retailers selling to small customers.","what_triggers":"Selling electricity or gas to small customers in participating jurisdictions.","when_due":"Continuous; periodic compliance reporting.","evidence_required":"AER authorisation; complaints data; hardship register.","max_penalty_cents":1000000000,"max_penalty_description":"Civil penalties up to ~$10M / 3× benefit / 10% turnover (tier 1) for serious breaches; AER enforcement actions","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","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":"Operating in the National Electricity Market requires registration with AEMO under the National Electricity Rules. Categories include generators, scheduled loads, retailers, traders, network service providers. Settlement + compliance with technical + commercial NER provisions.","who_must_comply":"Electricity generators + retailers + scheduled loads + network operators in the NEM.","what_triggers":"Participating in the NEM.","when_due":"Continuous.","evidence_required":"AEMO registration; settlement compliance; technical conformance.","max_penalty_description":"AER civil penalties + AEMO directions","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://aemo.com.au/learn/energy-explained/market-participants","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 registered building practitioners + design practitioners for Class 2 (apartment + multi-residential) + extended classes. Each design declared compliant by registered designer; each build declared compliant by registered builder. Statutory duty of care extends to subsequent purchasers.","who_must_comply":"Designers + builders of Class 2-9 buildings in NSW.","what_triggers":"Working on covered building work.","when_due":"Before construction begins; declarations lodged per stage.","evidence_required":"Registration; design declaration; build declaration; insurance.","max_penalty_description":"Civil penalties + statutory duty-of-care liability to subsequent owners","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","editorial_status":"published"},{"slug":"vic-building-registration","title":"Maintain VBA registration as builder / draftsperson / surveyor","one_liner":"VIC building practitioners must hold current registration + appropriate insurance.","summary":"Building Act 1993 (Vic) + Building Regulations require registration of builders, draftspersons, building surveyors, building inspectors + engineers. Registration + CPD + appropriate insurance + domestic builders insurance for residential work over $16K.","who_must_comply":"Vic building practitioners.","what_triggers":"Operating as a building practitioner.","when_due":"Continuous; annual renewal.","evidence_required":"VBA registration; insurance certificate; CPD evidence.","max_penalty_description":"Suspension/cancellation; civil + criminal penalties for unregistered work","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.vba.vic.gov.au","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":"Queensland Building and Construction Commission Act 1991 (Qld) requires QBCC licensing for building work above thresholds. Minimum Financial Requirements (MFR) verified annually; statutory home warranty insurance on residential. Licence categories cover trades + builder classes.","who_must_comply":"QLD builders + tradespeople above thresholds.","what_triggers":"Conducting building work in Queensland > $3,300.","when_due":"Continuous; MFR annual; licence renewal.","evidence_required":"QBCC licence; MFR submission; insurance; home warranty premium.","max_penalty_description":"Unlicensed work — criminal + civil penalties; loss of licence; home warranty consequences","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","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":"RTA 2010 (NSW) regulates residential tenancies — bond lodgement with Rental Bond Board (within 10 business days), prescribed lease form, minimum standards (smoke alarms, locks), notice periods for termination + entry, no-grounds termination reform (recent + ongoing).","who_must_comply":"NSW residential landlords + real estate agents.","what_triggers":"Entering a residential tenancy in NSW.","when_due":"Bond lodgement within 10 business days of receipt; ongoing duties.","evidence_required":"Bond lodgement record; signed RTA + condition report; entry notices.","max_penalty_description":"Civil penalties under RTA; NCAT orders; agent licence consequences","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.fairtrading.nsw.gov.au/housing-and-property/renting","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":"RTA 1997 (Vic), as amended by 2018 + 2021 reforms, sets bond lodgement (Residential Tenancies Bond Authority), prescribed minimum standards (130+ checks), pet policies, no-fault termination reform + VCAT dispute resolution.","who_must_comply":"Vic residential landlords + real estate agents.","what_triggers":"Entering a residential tenancy in Vic.","when_due":"Bond lodgement within 10 business days; ongoing compliance.","evidence_required":"Bond lodgement; condition report; notices to vacate.","max_penalty_description":"Civil penalties; VCAT orders; agent registration consequences","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","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":"RTRA 2008 (Qld) administered by the Residential Tenancies Authority. Bond lodgement, minimum standards (recent expansion incl. air-flow, security), prescribed lease, dispute resolution via QCAT.","who_must_comply":"QLD residential landlords + agents.","what_triggers":"Residential tenancy in QLD.","when_due":"Bond lodgement within 10 days; ongoing duties.","evidence_required":"Bond lodgement; entry condition report; notices.","max_penalty_description":"Civil penalties; QCAT orders; agent consequences","jurisdiction_code":"QLD","regulator_slugs":["office-of-fair-trading-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","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":"Retail Leases Act 2003 (Vic) sets disclosure statement + outgoings rules + 5-year minimum term + restrictions on landlord-imposed fees. Administered by Small Business Commissioner.","who_must_comply":"Vic retail tenants + landlords.","what_triggers":"Entering a retail lease in Vic under $1M annual rent.","when_due":"Pre-lease disclosure 14 days before lease; ongoing duties.","evidence_required":"Disclosure statement; lease + amendment register; outgoings reconciliation.","max_penalty_description":"Civil penalties + Small Business Commissioner mediation + VCAT orders","jurisdiction_code":"VIC","regulator_slugs":["cav"],"act_slugs":["retail-leases-act-2003-vic"],"reporting_frequency":"event_driven","topics":["tenancy","retail-leases","vic"],"priority":"high","status":"current","source_url":"https://www.consumer.vic.gov.au/licensing-and-registration","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":"Retail Leases Act 1994 (NSW) requires lessor disclosure statement, 5-year minimum term (waivable), outgoings transparency + restrictions on landlord-imposed fees. Disputes via NSW Retail Tenancy Unit + NCAT.","who_must_comply":"NSW retail tenants + landlords.","what_triggers":"Entering a retail lease in NSW.","when_due":"Pre-lease disclosure 14 days before lease.","evidence_required":"Disclosure statement; lease record; outgoings reconciliation.","max_penalty_description":"Civil penalties; NCAT orders; lease consequences","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.fairtrading.nsw.gov.au/trades-and-businesses/business-essentials/retail-lease-disputes","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 labour market testing, equivalent terms + record-keeping.","summary":"Migration Regulations + Migration Act 1958 set Standard Business Sponsor obligations: labour market testing, equivalent terms + conditions, training requirements (or contribution to SAF), record-keeping (5 years), no charging sponsorship-related fees to nominee.","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":"Labour market testing evidence; payroll records showing equivalent terms; SAF contribution evidence.","max_penalty_description":"Sanctions: bar from future sponsorship; civil + criminal penalties for sponsor offences","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["home-affairs-soci"],"act_slugs":["migration-act-1958"],"reporting_frequency":"ongoing","topics":["migration","sponsor"],"priority":"critical","status":"current","source_url":"https://immi.homeaffairs.gov.au/visas//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":"Migration Act levy for sponsors of 482 (and other) visas — annual amount per year of nomination, paid upfront at nomination time. Rate varies by business size (small business <$10M turnover, others) + visa subclass.","who_must_comply":"Sponsors at nomination time.","what_triggers":"Lodging a nomination for a 482 (or applicable) visa.","when_due":"At nomination lodgement.","evidence_required":"Payment receipt via ImmiAccount.","max_penalty_description":"Nomination invalid without payment","jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":["migration-act-1958"],"reporting_frequency":"event_driven","topics":["migration","saf"],"priority":"high","status":"current","source_url":"https://immi.homeaffairs.gov.au/visas//sponsoring-workers/nominating-a-worker/skilling-australians-fund-levy","editorial_status":"published"},{"slug":"aged-care-key-personnel-obligations","title":"Key personnel obligations under Aged Care Act 2024","one_liner":"Aged care key personnel — board + senior — owe statutory duties + face personal sanctions.","summary":"Aged Care Act 2024 sets key personnel obligations (analog to directors' duties) — duty to ensure compliance with the Statement of Rights + Quality Standards, fit + proper person test, banning order regime against individuals.","who_must_comply":"Key personnel of approved aged care providers (board, senior management).","what_triggers":"Holding key personnel role.","when_due":"Continuous.","evidence_required":"Fit + proper attestation; banning order register checks at appointment; documented oversight.","max_penalty_description":"Banning orders + civil penalties for breach of key personnel duties","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":"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":"NDIS Pricing Arrangements + Price Limits (updated annually) cap per-unit pricing for supports. Providers cannot charge participants above the cap; must use specified item codes; bill within service agreement.","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.ndis.gov.au/providers/pricing-arrangements","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":"AUASB Australian Auditing Standards (ASA) apply to audits of Australian financial reports. Aligned to International Standards on Auditing (ISA) with Australian additions. Failure to comply attracts ASIC compliance action against RCAs.","who_must_comply":"Registered Company Auditors conducting audits.","what_triggers":"Conducting a Corporations Act audit.","when_due":"Per audit engagement.","evidence_required":"Audit working papers; engagement letter; independence assessment; quality control evidence.","max_penalty_description":"RCA registration consequences; civil + criminal under s 1289","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://auasb.gov.au","editorial_status":"published"},{"slug":"cosmetic-surgery-reforms-2025","title":"Cosmetic surgery practitioner endorsement (from 2025)","one_liner":"Since 1 July 2023 — endorsed cosmetic surgery registration with stricter advertising + training.","summary":"Following AHPRA reforms post-Four Corners investigation, from 1 July 2023 only AHPRA-endorsed practitioners can hold themselves out as 'cosmetic surgeons'. Endorsement requires specified surgical training. Stricter advertising rules including cooling-off period for non-surgical cosmetic procedures.","who_must_comply":"Medical practitioners performing cosmetic surgery.","what_triggers":"Practising as a cosmetic surgeon.","when_due":"From 2025; ongoing endorsement maintenance.","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":"2025-07-01","source_url":"https://www.medicalboard.gov.au/news/2024-04-15-newsletter.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, retain records 5 years, report fraud / non-compliance. CCS fraud + manipulation is criminal.","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.","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 penalties up to $14M (corporations); criminal for serious offences","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":["environment-protection-and-biodiversity-conservation-act-1999"],"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":"Pre-2025 ban on unsolicited credit limit increase invitations","one_liner":"Credit card limit increase offers cannot be sent without prior written consent.","summary":"From 1 January 2019, s 133BE NCCP Act prohibits credit providers from making credit limit increase invitations without express prior consent from the consumer. Periodic re-consent + opt-out provided.","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":1565000000000,"max_penalty_description":"Civil penalties up to $16.5M / 3× benefit / 10% turnover","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 + Register of Lobbyists (administered by AG's Department) require third-party lobbyists to register before contacting federal government officials. Quarterly updates; bans for breaches.","who_must_comply":"Third-party lobbyists (in-house lobbyists exempt but covered by separate ministerial code).","what_triggers":"Acting on behalf of a client to influence federal government decisions.","when_due":"Before contact; quarterly update.","evidence_required":"Register entry; client list; FITS separate registration if foreign principal.","max_penalty_description":"Removal from register; reputational + access consequences","jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"quarterly","topics":["lobbying","transparency"],"priority":"medium","status":"current","source_url":"https://www.lobbyists.ag.gov.au","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":"Freedom of Information Act 1982 (Cwlth) gives a right of access to documents held by Commonwealth agencies + ministers (subject to exemptions). Decisions within 30 days; review pathway via internal review + OAIC + AAT.","who_must_comply":"Commonwealth agencies + ministers.","what_triggers":"Receipt of FOI request.","when_due":"30 days (extendable in limited circumstances).","evidence_required":"FOI decision + statement of reasons + record of consultation.","max_penalty_description":"OAIC review + AAT review; reputational","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","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.","who_must_comply":"Acquirers of businesses or shares meeting threshold.","what_triggers":"Proposed acquisition meeting mandatory threshold (TBD final monetary).","when_due":"Before acquisition; ACCC clearance required.","evidence_required":"Notification + analysis + market evidence; ACCC clearance.","max_penalty_description":"Civil penalties to the maximum CCA regime; 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":"upcoming","effective_date":"2026-01-01","source_url":"https://www.accc.gov.au/about-us","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":"Industry codes (Phase 1 in force 2023; Phase 2 from 2024) impose binding obligations on social media services, designated internet services, internet carriage services, app distribution services, equipment providers, hosting services, internet search engine services + relevant electronic services.","who_must_comply":"Captured providers in the eight industry sections.","what_triggers":"Providing a covered service.","when_due":"Continuous; code-specific reporting.","evidence_required":"Code compliance documentation; transparency reports.","max_penalty_cents":7000000000,"max_penalty_description":"Civil penalties up to ~$70M for code non-compliance","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":"Patents Act 1990 (Cwlth) administered by IP Australia. Standard patents protect novel + inventive + useful inventions for up to 20 years. Innovation patents phased out (last applications 25 Aug 2021); existing in force until expiry. PCT international filing available.","who_must_comply":"Inventors / assignees seeking patent protection.","what_triggers":"Innovation deserving protection.","when_due":"Voluntary but commercially essential; first-to-file priority.","evidence_required":"Lodged application + prosecution + grant.","max_penalty_description":"n/a (voluntary); infringement = damages + injunctions","jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":["patents-act-1990"],"reporting_frequency":"one_off","topics":["ip","patents"],"priority":"medium","status":"current","source_url":"https://ipaustralia.gov.au/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":"Designs Act 2003 (Cwlth) protects new + distinctive visual features of products. Standard registration up to 10 years (5+5). Examination required to enforce.","who_must_comply":"Designers / assignees seeking visual-design protection.","what_triggers":"New distinctive product visual design.","when_due":"Voluntary but commercially essential.","evidence_required":"Lodged design + examination + registration.","max_penalty_description":"n/a; infringement = damages + injunctions","jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":["designs-act-2003"],"reporting_frequency":"one_off","topics":["ip","designs"],"priority":"medium","status":"current","source_url":"https://ipaustralia.gov.au/designs","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":"Commonwealth Procurement Rules (issued by Finance) bind all federal agencies. Value-for-money standard, procurement-connected policies (Indigenous Procurement Policy, Small + Medium Enterprises participation, Workplace Gender Equality, Modern Slavery, etc.).","who_must_comply":"Commonwealth agencies + suppliers seeking federal contracts.","what_triggers":"Federal procurement activities.","when_due":"Continuous.","evidence_required":"Procurement records + AusTender reporting + supplier compliance.","max_penalty_description":"Ministerial direction; contract termination; supplier debarment","jurisdiction_code":"CWLTH","regulator_slugs":[],"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":"Each state has its own drinking water regulator + quality regime (NSW Health, Department of Health Vic, Queensland Department of Health, etc.) implementing the ADWG. Notifiable incidents + risk-management plans required.","who_must_comply":"Water utilities + private water suppliers.","what_triggers":"Supplying drinking water.","when_due":"Continuous; periodic reporting + incident notification.","evidence_required":"Risk management plan; water sampling records; incident notification.","max_penalty_description":"State-specific fines + supply orders","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.health.gov.au/topics","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":5000000000000,"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":"Crypto Asset Secondary Service Provider (CASSPr) licensing reforms","one_liner":"Treasury consultation 2024 on bespoke crypto licensing — separate from AFSL.","summary":"Treasury consultation paper (October 2024) proposes a bespoke licensing framework for crypto-asset secondary service providers (exchanges, custody, lending). Distinct from AFSL regime. Final regulations expected 2025-2026.","who_must_comply":"Crypto exchanges, custodians, lenders operating in Australia.","what_triggers":"Final regulations on commencement.","when_due":"TBD; transition period expected.","evidence_required":"Licence application; consumer protection compliance plan.","max_penalty_description":"Operating without licence will attract civil + criminal penalties","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":[],"applies_to_industries":["fintech"],"reporting_frequency":"ongoing","topics":["crypto","fintech","licensing"],"priority":"high","status":"upcoming","source_url":"https://treasury.gov.au/consultation","editorial_status":"published"},{"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":"Offshore Petroleum and Greenhouse Gas Storage Act 2006 (Cwlth) regulates offshore petroleum + gas activities. NOPSEMA administers safety + environment + well integrity. Wide-ranging operator + titleholder obligations.","who_must_comply":"Offshore petroleum + gas operators + titleholders.","what_triggers":"Operating offshore.","when_due":"Continuous; safety case + environment plan + WOMP review.","evidence_required":"Safety case acceptance; environment plan acceptance; WOMP review.","max_penalty_description":"Significant civil + criminal penalties for safety + environment offences","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","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":"Most Australian courts (Federal Court, state Supreme Courts, District Courts) may order parties to attend mediation under court-annexed schemes. Parties typically share mediator's costs.","who_must_comply":"Parties to litigation.","what_triggers":"Court order or pre-trial directions.","when_due":"Per court order.","evidence_required":"Mediation attendance certificate; settlement record if achieved.","max_penalty_description":"Costs orders against parties who refuse to engage; possible adverse inference","jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"event_driven","topics":["litigation","adr"],"priority":"medium","status":"current","source_url":"https://www.fedcourt.gov.au/services/mediation","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":"Commonwealth Electoral Act 1918 disclosure threshold rose to $17,300 (2024-25 indexed). State regimes (NSW Election Funding + Disclosures Act, Vic Electoral Act 2002, Qld Electoral Act 1992) have varying disclosure thresholds + caps + bans.","who_must_comply":"Donors + recipients (parties, candidates, associated entities).","what_triggers":"Donation + receipt above threshold.","when_due":"Annual returns + 7-day disclosures during election periods.","evidence_required":"Donation register; AEC + state electoral commission returns.","max_penalty_description":"Civil + criminal penalties for failure to disclose + breach of bans","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 thresholds (revenue ≥$200M, assets ≥$500M, ≥250 employees, or NGER controlling 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":"Group 2 entities meeting any threshold.","what_triggers":"First FY commencing on/after 1 July 2026.","when_due":"First report alongside FY27 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":"critical","status":"upcoming","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. Reduced Scope 3 obligations in year 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":"Manage business interruption claim definitions (post-pandemic precedent)","one_liner":"BI insurance policies must clearly define pandemic exclusions per Federal Court guidance.","summary":"Two BI insurance test cases (HDI Global v Wonkana No 3; Star Entertainment v Chubb) clarified exclusion clauses + insured-peril definitions. Insurers must now have clear, current pandemic exclusions; policyholder cover for COVID-era losses limited.","who_must_comply":"General insurers writing business interruption.","what_triggers":"Issuing BI policies.","when_due":"Continuous.","evidence_required":"Policy wording; reinsurance arrangements; claims-handling records.","max_penalty_description":"ASIC + AFCA scrutiny on misleading or unfair claims; class action exposure","jurisdiction_code":"CWLTH","regulator_slugs":["asic","afca"],"act_slugs":["insurance-act-1973"],"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":"Public Interest Disclosure Act 2013 (Cwlth) provides whistleblower protections for Commonwealth public officials. Distinct from corporate whistleblower regime in Part 9.4AAA Corporations Act. Internal disclosure to authorised internal recipient; external escalation in limited circumstances.","who_must_comply":"Commonwealth agencies + their officials.","what_triggers":"Receipt of public interest disclosure.","when_due":"Acknowledgement within 14 days; investigation per timelines.","evidence_required":"Authorised officer register; disclosure register; investigation reports.","max_penalty_description":"Criminal penalties for victimisation + identifying-information disclosure","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.ombudsman.gov.au/about-us/integrity-of-government","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 under Privacy Act (phased)","one_liner":"From a phased commencement, APP entities using ADM must disclose in Privacy Policy.","summary":"The 2024 Privacy + Other Legislation Amendment Act introduces ADM transparency requirements. If a substantially-automated decision affects an individual, the entity must disclose use of ADM + provide certain information about how the system operates. Commencement is 10 December 2026 (two years after the Act's assent). Removal of the small business exemption is a separate, proposed reform — not yet law.","who_must_comply":"APP entities using substantially-automated decisions affecting individuals.","what_triggers":"Using ADM.","when_due":"Phased from 10 December 2026.","evidence_required":"ADM register; Privacy Policy update; review pathway documentation.","max_penalty_description":"Same penalty regime as other Privacy Act breaches","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/privacy-legislation/the-privacy-act","editorial_status":"published"},{"slug":"ssa-energy-bill-relief","title":"Energy Bill Relief Fund + state cost-of-living payments compliance","one_liner":"Retailers + suppliers administering federal/state energy bill relief must apply correctly + report.","summary":"Federal Energy Bill Relief Fund + state cost-of-living rebates require energy retailers to apply credits to customer accounts. Compliance + reporting obligations + audit by ATO + state agencies.","who_must_comply":"Energy retailers + state-relief participants.","what_triggers":"Administering relief credits.","when_due":"Per scheme rules.","evidence_required":"Application records; customer notifications; auditor reports.","max_penalty_description":"Recovery of incorrectly distributed payments; administrative penalties","jurisdiction_code":"CWLTH","regulator_slugs":["ic-aer"],"act_slugs":[],"applies_to_industries":["banking-adi"],"reporting_frequency":"ongoing","topics":["energy","consumer-protection"],"priority":"medium","status":"current","source_url":"https://www.energy.gov.au/rebates","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":"Each state has a Veterinary Practitioners Board (e.g. VPB Vic, Veterinary Practitioners Registration Board NSW). Animal welfare regulated under state Prevention of Cruelty to Animals Acts. Federal Live Export Standards apply for exporters.","who_must_comply":"Registered veterinarians + practices + animal exporters.","what_triggers":"Practising vet medicine or animal handling.","when_due":"Continuous; annual renewal; CPD.","evidence_required":"Registration + CPD; animal welfare compliance documentation.","max_penalty_description":"Registration consequences; criminal penalties for cruelty / live export breaches","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.vpb.vic.gov.au","editorial_status":"published"},{"slug":"basic-religious-charity-acnc","title":"Maintain Basic Religious Charity status (ACNC) — limited carve-outs","one_liner":"Basic religious charities have limited ACNC governance carve-outs but still register.","summary":"ACNC-registered religious charities meeting criteria as 'Basic Religious Charity' have limited carve-outs from Governance Standards 1-5 + financial reporting (above thresholds). Annual AIS still required.","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 carve-outs; full Governance Standards apply if criteria not met","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/charity/charities/basic-religious-charities","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":"Therapeutic Goods (Medical Devices) Regulations 2002 + IVD classification framework (Class 1 lowest risk through Class 4 highest). All IVDs require ARTG inclusion + conformity assessment per class.","who_must_comply":"IVD manufacturers + sponsors.","what_triggers":"Manufacturing or sponsoring IVDs in Australia.","when_due":"Continuous; periodic conformity reassessment.","evidence_required":"ARTG inclusion; conformity assessment certificate; technical file.","max_penalty_description":"Civil + criminal penalties; 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","ivd","tga"],"priority":"critical","status":"current","source_url":"https://www.tga.gov.au/products/medical-devices","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":"Per ASRS phase-in.","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":"upcoming","source_url":"https://aasb.gov.au","editorial_status":"published"},{"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":"Australian + foreign-owned multinational entities (with $5M+ debt deductions typically).","what_triggers":"Debt deductions above de minimis.","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/international-tax-for-business/in-detail/","editorial_status":"published"},{"slug":"modern-slavery-procurement-policy","title":"Commonwealth Procurement-Connected Policy — modern slavery","one_liner":"Federal procurement requires modern slavery risk consideration in supply chain.","summary":"Federal Procurement-Connected Policy on Modern Slavery requires Commonwealth agencies + suppliers to consider modern slavery risks in procurement decisions. Aligned to Modern Slavery Act 2018.","who_must_comply":"Commonwealth agencies + their suppliers.","what_triggers":"Federal procurement activity.","when_due":"Per procurement event; ongoing risk assessment.","evidence_required":"Modern slavery risk assessment + supplier statements.","max_penalty_description":"Tender disqualification; reputational","jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":["modern-slavery-act-2018"],"reporting_frequency":"ongoing","topics":["procurement","modern-slavery"],"priority":"high","status":"current","source_url":"https://www.finance.gov.au/government/procurement/commonwealth-procurement-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":"Each state has a working with children check or Blue Card (Qld) regime requiring a national criminal history + child protection register check for child-related work.","who_must_comply":"Persons in child-related work (paid + volunteer in some categories).","what_triggers":"Engaging in child-related work.","when_due":"Before work begins; periodic re-application.","evidence_required":"Current state Working with Children Check / Blue Card.","max_penalty_description":"Working without check is criminal in most states; significant penalties","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"ongoing","topics":["child-protection","screening"],"priority":"critical","status":"current","source_url":"https://www.acic.gov.au/services","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":"Food and Grocery Code of Conduct mandatory from April 2025 (was voluntary). Applies to Coles, Woolworths, Aldi, Metcash (above turnover thresholds). Sets supplier protections, retaliation prohibitions + ACCC complaint pathway. Civil penalties up to $10M for serious breaches.","who_must_comply":"Major supermarkets above threshold + their suppliers.","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":1000000000,"max_penalty_description":"Civil penalties up to ~$10M for serious code breaches","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. Substantial reform package commenced 1 April 2025 strengthening franchisee protections.","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":1000000000,"max_penalty_description":"Civil penalties up to ~$10M + 3× benefit","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.","evidence_required":"Compliant supply agreements; dispute records.","max_penalty_description":"Civil penalties up to $10M; 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":"Environmental Planning and Assessment Act 1979 (NSW) is the foundational planning Act. Development assessment via consent authorities (typically councils) under State Environmental Planning Policies (SEPPs) + Local Environmental Plans (LEPs). State Significant Development by NSW Government.","who_must_comply":"Developers + landowners proposing development in NSW.","what_triggers":"Proposed development requiring consent.","when_due":"Before commencing development.","evidence_required":"Development application; consent conditions compliance; building certificates.","max_penalty_description":"Civil + criminal penalties; demolition orders; restoration orders","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","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":"Planning and Environment Act 1987 (Vic) is foundational. Vic Planning Schemes (one per local government area + state-wide VPPs) govern use, development, subdivision + protection of land. Planning permits issued by responsible authority (typically Council).","who_must_comply":"Developers + landowners + property owners.","what_triggers":"Use/development/subdivision under Planning Scheme.","when_due":"Before commencing use or development.","evidence_required":"Planning permit; conditions of permit; building permit (separate).","max_penalty_description":"Significant fines + enforcement orders; demolition risk","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.planning.vic.gov.au","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":"Planning Act 2016 (Qld) + Development Assessment Rules. Three categories: accepted (no permit), assessable (development application), prohibited. State Assessment + Referral Agency (SARA) for state-level matters.","who_must_comply":"QLD developers + landowners.","what_triggers":"Assessable development.","when_due":"Before development commences.","evidence_required":"Development approval; building approval; conditions compliance.","max_penalty_description":"Significant fines + enforcement notices; demolition risk","criminal_liability":true,"jurisdiction_code":"QLD","regulator_slugs":[],"act_slugs":[],"reporting_frequency":"event_driven","topics":["planning","qld"],"priority":"high","status":"current","source_url":"https://planning.statedevelopment.qld.gov.au","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":"Under the Environment Protection Act 2017 (Vic), the Environment Reference Standards (ERS) replace State Environment Protection Policies. Standards cover ambient air quality, ambient sound, ambient water quality, ambient soil, surface water + groundwater.","who_must_comply":"Vic PCBUs subject to GED + state EPA permissions.","what_triggers":"Activity affecting referenced environmental values.","when_due":"Continuous.","evidence_required":"Monitoring data against ERS; remediation plans.","max_penalty_description":"Substantial state-based fines + criminal liability for serious breaches","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","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":1565000000000,"max_penalty_description":"Civil penalties to financial services maximum ($16.5M / 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":"Treasury Laws Amendment (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":1565000000000,"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 2022; CFD leverage caps + restrictions; margin lending tighter financial assistance rules). 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":1565000000000,"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":"Charter of Aged Care Rights — disclose + uphold","one_liner":"Approved providers must give consumers the Charter + uphold rights described.","summary":"Charter of Aged Care Rights (under the Aged Care Quality Standards) gives 14 rights including safe + high quality care, independence + choice, privacy + information. Providers must give consumers a copy + obtain acknowledgement + uphold the rights.","who_must_comply":"Approved aged care providers.","what_triggers":"Onboarding a consumer.","when_due":"Onboarding; ongoing.","evidence_required":"Acknowledged Charter; staff training records; complaint response.","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","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":"Australian Animal Welfare Standards + Guidelines for Land Transport of Livestock have been adopted via state regulation in most jurisdictions. Drivers + transporters must hold accreditation; consignors + receivers have parallel duties.","who_must_comply":"Livestock transporters, consignors, receivers, drivers.","what_triggers":"Land transport of livestock.","when_due":"Continuous.","evidence_required":"Transport records; vehicle condition; loading densities; rest stops.","max_penalty_description":"Substantial state-based fines + criminal liability for serious neglect / cruelty","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.animalwelfarestandards.net.au","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":"Industrial Chemicals Act 2019 (Cwlth) requires importers + manufacturers (introducers) of industrial chemicals to register with the Australian Industrial Chemicals Introduction Scheme (AICIS). Each introduction must be categorised (Exempted / Reported / Assessed / Listed) + reported annually.","who_must_comply":"Industrial chemical importers + manufacturers in Australia.","what_triggers":"Importing or manufacturing industrial chemicals.","when_due":"Registration before introduction; annual reporting.","evidence_required":"AICIS registration; introduction declarations; categorisation evidence.","max_penalty_description":"Civil + criminal penalties; trade restrictions for non-compliance","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","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":"Hazardous Waste (Regulation of Exports and Imports) Act 1989 + Industrial Chemicals Act 2019 implement Stockholm + Rotterdam Conventions. PFAS, PCBs + listed POPs are subject to import/export controls, use bans + remediation requirements.","who_must_comply":"Importers + manufacturers + holders of listed POPs.","what_triggers":"Holding + importing + manufacturing listed POPs.","when_due":"Continuous.","evidence_required":"Inventory records; safe storage; disposal records.","max_penalty_description":"Civil + criminal penalties; remediation costs","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","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":"Protection of the Sea (Prevention of Pollution from Ships) Act 1983 (Cwlth) implements MARPOL. Covers oil, noxious liquids, harmful packaged substances, sewage, garbage + air pollution. AMSA enforces in Australian waters.","who_must_comply":"Ship operators in Australian waters.","what_triggers":"Operating ships in AU waters.","when_due":"Continuous; incident reporting.","evidence_required":"MARPOL certificates; oil + garbage record books; incident reports.","max_penalty_description":"Substantial civil + criminal penalties; ship detention","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","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":"Each state administers vehicle standards + registration (Transport NSW, VicRoads, TMR Qld, MainRoads WA, DIT SA). Heavy vehicle standards harmonised under HVNL; light vehicles state-specific. Registration + inspection cycles + safety standards.","who_must_comply":"Vehicle owners + operators.","what_triggers":"Operating vehicle on road.","when_due":"Registration + inspection cycles per state.","evidence_required":"Current registration + inspection certificate.","max_penalty_description":"State-based fines + infringement notices","jurisdiction_code":"CWLTH","regulator_slugs":["nhvr"],"act_slugs":[],"reporting_frequency":"ongoing","topics":["transport","vehicles"],"priority":"high","status":"current","source_url":"https://www.transport.nsw.gov.au","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":"Land Tax Act 2010 (Qld). FY26 thresholds: $600K individuals + $350K companies + trusts. Foreign land tax surcharge + absentee owner surcharge apply. Aggregated land value across QLD landholdings.","who_must_comply":"Owners of QLD land above thresholds.","what_triggers":"Holding taxable land at 30 June each year.","when_due":"Annual; per assessment.","evidence_required":"Notice of Assessment; PPR claim; trust nominations.","max_penalty_description":"Penalty tax + interest; charge on land for unpaid amounts","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":"Aggregated taxable value >$600K (individuals) / >$350K (companies + trusts)","source_url":"https://qro.qld.gov.au/land-tax","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":"Duties Act 2001 (Qld). Transfer duty progressive up to 5.75% above $1M. Foreign Acquirer Duty 8% (from 1 July 2024). First home concession + home concession for owner-occupiers.","who_must_comply":"Purchasers of QLD dutiable property.","what_triggers":"Property acquisition / transfer.","when_due":"Within 30 days of settlement.","evidence_required":"Lodged duty documents; settlement records.","max_penalty_description":"Interest + penalty tax","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","editorial_status":"published"},{"slug":"wine-equalisation-tax","title":"Wine Equalisation Tax (WET) for producers + wholesalers","one_liner":"WET at 29% on wine wholesale value; rebate scheme up to $350K per producer.","summary":"A New Tax System (Wine Equalisation Tax) Act 1999. WET 29% on wholesale value of wine in Australia. Producer rebate up to $350K per producer. 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. FY26 thresholds: $91,387 (fuel-efficient vehicles); $80,567 (other cars). 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 (s 245AYL Migration Act)","one_liner":"Employers should document VEVO checks at hire; statutory defence for compliant employers.","summary":"Section 245AYL Migration Act provides statutory defences for employers who undertake + document prescribed work entitlement verifications (typically via VEVO). Without documentation, employer cannot rely on defence if illegal worker prosecution arises.","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":["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":"482 visa replaced by 3 streams: Specialist Skills, Core Skills, Essential Skills.","summary":"From 7 December 2024, the 482 subclass operates in three streams. Specialist Skills (high-income), Core Skills (median wage CSOL list), Essential Skills (lower-paid critical roles). Different sponsorship + nomination thresholds for each.","who_must_comply":"Sponsoring employers + applicants under 482 visa.","what_triggers":"Sponsoring a skilled worker.","when_due":"From 7 December 2024.","evidence_required":"Sponsorship + nomination per stream rules; documentation.","max_penalty_description":"Sponsorship cancellation + criminal liability for sponsor offences","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":[],"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/","editorial_status":"published"},{"slug":"ahpra-cosmetic-advertising-2025","title":"Cosmetic surgery advertising standards (Medical Board reforms 2024-2025)","one_liner":"Stricter cosmetic surgery + procedure advertising from 2024 — bans on idealised body imagery + before/after misuse.","summary":"Medical Board of Australia revised advertising guidelines for cosmetic surgery from 2024 (post-Four Corners investigation). Bans on testimonials, restrictive before/after photos, idealised body imagery + social influencer-style content for cosmetic procedures.","who_must_comply":"Medical practitioners performing cosmetic surgery + procedures.","what_triggers":"Advertising cosmetic surgery/procedures.","when_due":"Continuous from 2024.","evidence_required":"Advertising compliance review; before-publication legal sign-off; influencer briefing.","max_penalty_description":"AHPRA disciplinary action; registration consequences; civil penalties","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","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 — minimum 50 hours per CPD year (varies by registration type). 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/registration/continuing-professional-development.aspx","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.","what_triggers":"Initial registration + renewal cycle.","when_due":"Per audit cycle (typically 3 years initial; 3-year cycles thereafter).","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":"Private Ancillary Fund Guidelines 2009 (Treasury) administered by ATO + ACNC. PAFs must distribute minimum 5% of net assets annually (4% public ancillary funds). Director responsibilities + investment strategy + 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","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":"TAFEs operate under state Acts (e.g. Education and Training Reform Act 2006 (Vic), TAFE Commission Act 1990 (NSW)) + national framework via ASQA. Governance via state-appointed boards; financial reporting via state Auditor-General; ASQA quality audits.","who_must_comply":"TAFE institutes + state TAFE corporations.","what_triggers":"Operating as a TAFE.","when_due":"Continuous; state + federal reporting cycles.","evidence_required":"ASQA registration; AVETMISS reporting; state Auditor-General compliance.","max_penalty_description":"Loss of registration; state government intervention","jurisdiction_code":"CWLTH","regulator_slugs":["asqa"],"act_slugs":[],"reporting_frequency":"ongoing","topics":["vet","tafe"],"priority":"high","status":"current","source_url":"https://asqa.gov.au","editorial_status":"published"},{"slug":"open-banking-major-banks-cdr","title":"Major banks must provide CDR Banking + Action Initiation (2026)","one_liner":"CDR Action Initiation lets accredited recipients initiate payments + actions on consumer behalf.","summary":"Treasury Laws Amendment (Consumer Data Right) Act 2024 extends CDR to include 'Action Initiation' — accredited recipients can initiate payments + other actions on consumer behalf. Major banks + larger ADIs in scope from 2026.","who_must_comply":"Major + non-major ADIs as Action Initiators or Recipients.","what_triggers":"Being a data holder or accredited recipient.","when_due":"Phased through 2026.","evidence_required":"Action Initiation accreditation + technical compliance.","max_penalty_description":"CDR civil penalty regime (CCA s56EV): up to $10M / 3× benefit / 10% turnover; 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":"critical","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":"ASX Corporate Governance Council 4th edition Principle 2 recommends majority of board members are independent directors, separate Chair + CEO, board charter, board committee charters (audit + risk + nomination + remuneration).","who_must_comply":"ASX-listed entities (recommended under Principle 2).","what_triggers":"Being ASX-listed.","when_due":"Continuous; annual Corporate Governance Statement disclosure.","evidence_required":"Board charter; independence determinations; committee structure.","max_penalty_description":"Disclosure-based (if not, why not); reputational","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":"Same penalty regime; class action exposure for biometric misuse (Clearview AI, 7-Eleven, Bunnings precedents)","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":"AML/CTF Rules Part 4.13 require reporting entities to detect Politically Exposed Persons (foreign PEPs + domestic PEPs + heads of international organisations) + apply Enhanced Due Diligence including senior-management approval, source of wealth + funds + ongoing review.","who_must_comply":"All AUSTRAC reporting entities.","what_triggers":"Customer onboarding + ongoing screening.","when_due":"At onboarding + periodically (annual minimum for higher-risk).","evidence_required":"Screening tool integration; PEP list updates; EDD file notes; senior management approvals.","max_penalty_cents":3300000000000,"max_penalty_description":"Civil penalty regime to AML/CTF Act maximum","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/business/core-guidance","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":5000000000000,"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":5000000000000,"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":["asd"],"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":"Redundancy pay scale 0-16 weeks based on continuous service (small business exempt).","summary":"NES s 119 sets minimum redundancy pay scale (0 weeks <1yr service through to 16 weeks at 10+ years). Small business employers (<15 employees) exempt. Award + agreement provisions 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":"Water Act 2007 (Cwlth) establishes the Murray-Darling Basin Plan + Basin Plan Water Resource Plans. State water Acts (e.g. Water Management Act 2000 (NSW), Water Act 1989 (Vic), Water Act 2000 (Qld)) govern water entitlements + licensing + trading.","who_must_comply":"Water entitlement holders + irrigators + diverters.","what_triggers":"Holding water entitlement; diverting water.","when_due":"Continuous; reporting per state.","evidence_required":"Water entitlement + meter readings + use records; trading records.","max_penalty_description":"Substantial civil + criminal penalties for unauthorised diversion; forfeiture of entitlement","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","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. Updated periodically (2022 + 2026 cycles).","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","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 (VCGLR Vic, 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":["vcglr","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://vcglr.vic.gov.au","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":[],"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://vcglr.vic.gov.au","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":"Freedom of Information Act 1982 (Vic) parallel state regime. Decisions within 30 days; OVIC review pathway + VCAT appeals.","who_must_comply":"Vic state agencies + ministers + local councils.","what_triggers":"Receipt of FOI request.","when_due":"30 days.","evidence_required":"Decision + statement of reasons; OVIC engagement.","max_penalty_description":"OVIC review + VCAT review; reputational","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","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":"Legal Profession Uniform Law (NSW + Vic) sets trust account rules — written instructions, trust account ledger, audit, deposit + withdrawal rules, monthly bank reconciliation, annual external examination.","who_must_comply":"Solicitors holding trust accounts in NSW + Vic.","what_triggers":"Holding client money.","when_due":"Continuous; annual external examination.","evidence_required":"Trust account records; bank statements; external examiner's report; LSC notifications for breaches.","max_penalty_description":"Suspension / cancellation of practising certificate; criminal for misappropriation","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://lawsociety.com.au","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":"Within annual financial report. Scope 1 + 2 from FY25; Scope 3 + limited assurance from FY26 for Group 1.","evidence_required":"Climate-related financial disclosures section in annual report. Auditor assurance report. NGER alignment.","jurisdiction_code":"CWLTH","regulator_slugs":["asic","aasb"],"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. From 2024 reforms — Anti-Slavery Commissioner appointed; possible NSW + civil penalties for non-publication. 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":["asic"],"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 (≥$50M)","one_liner":"NSW entities with ≥$50M revenue may need to comply with NSW MSA (Anti-Slavery Commissioner oversight).","summary":"NSW Modern Slavery Act 2018 — Anti-Slavery Commissioner operationalised 2022. Most reporting obligations harmonised with Cwlth MSA but for NSW gov-procuring entities.","who_must_comply":"NSW government agencies; NSW-domiciled commercial entities ≥$50M turnover (limited overlap with Cwlth).","what_triggers":"Annual NSW procurement involvement.","when_due":"Annual report cycle.","evidence_required":"Published statement or undertaking via NSW Procurement.","jurisdiction_code":"NSW","regulator_slugs":["nsw-anti-slavery"],"act_slugs":[],"reporting_frequency":"annual","topics":["modern-slavery","esg"],"priority":"medium","status":"current","source_url":"https://antislavery.nsw.gov.au","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.","jurisdiction_code":"CWLTH","regulator_slugs":["bccc","asic"],"act_slugs":[],"reporting_frequency":"ongoing","topics":["banking","conduct"],"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":[],"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 2.0","one_liner":"FSC member life insurers bound by Code 2.0 (commenced 1 July 2023).","summary":"Life Insurance Code of Practice 2.0 — sales standards, medical evidence requirements, claims timeframes, mental health, vulnerable customers. Life CCC + AFCA enforce.","who_must_comply":"FSC member life insurers.","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://www.fsc.org.au","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":"Trade Marks Act 1995. Application + examination + opposition + registration cycle. Registrations renewable every 10 years. Non-use removal applications possible after 3 years of non-use.","who_must_comply":"Any entity using or seeking exclusive rights to a brand identifier in Australia.","what_triggers":"Application + examination + acceptance + advertisement + opposition window.","when_due":"Application processing 7+ months. Renewal every 10 years.","evidence_required":"Application + evidence of use (for opposition / removal defence).","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://ipaustralia.gov.au/trade-marks","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":"Standard patents = 20-year term. Innovation patents — phase-out commenced 25 August 2021 (no new filings; existing run to expiry). Petty patent equivalent. Pharmaceutical patents may extend.","who_must_comply":"Patent applicants + holders.","what_triggers":"Invention disclosure + patent application.","when_due":"Filing + examination + grant + renewal.","evidence_required":"Patent specification + claims + maintenance fees.","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://ipaustralia.gov.au/patents","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":"Designs Act 2003 + Designs Amendment (Advisory Council on Intellectual Property Response) Act 2021. Initial 5-year term, renewable for 1 further 5-year period. Grace period 12 months on prior disclosure.","who_must_comply":"Designers + design rights owners.","what_triggers":"Application for registration + design representation.","when_due":"Filing + examination + renewal cycle.","evidence_required":"Application + design representations.","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://ipaustralia.gov.au/designs","editorial_status":"published"},{"slug":"copyright-record-keeping","title":"Copyright Act 1968 — record-keeping for orphan works","one_liner":"From January 2023 — diligent search + record-keeping needed for orphan works defence.","summary":"Copyright Amendment (Disability Access and Other Measures) Act 2017 + Copyright Amendment (Access Reform) Act 2023. Orphan works defence requires reasonable search + record-keeping. Educational + cultural institution exceptions.","who_must_comply":"Anyone reproducing copyrighted works; cultural + educational institutions; AI training data builders.","what_triggers":"Use of unidentifiable copyrighted work.","when_due":"Continuous record-keeping; defence-time documentation.","evidence_required":"Diligent search records + attribution + acknowledgment.","jurisdiction_code":"CWLTH","regulator_slugs":["ag-department"],"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":"DISP membership required at level (E for unclassified to T4 for TOP SECRET) for Defence + classified contracts. Personnel security clearances + ICT systems + physical security audited.","who_must_comply":"Defence prime contractors + sub-contractors handling Defence info.","what_triggers":"Defence contract award or sub-contract.","when_due":"Pre-award accreditation; ongoing renewal + audits.","evidence_required":"DISP membership; PROTECTED+ ICT systems; personnel clearances.","jurisdiction_code":"CWLTH","regulator_slugs":["defence"],"act_slugs":[],"reporting_frequency":"ongoing","topics":["defence","cyber-security"],"priority":"high","status":"current","source_url":"https://www.defence.gov.au/business-industry/industry-governance/defence-industry-security-program","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":"Defence Trade Controls Act 2012 + DSGL. Brokering, supplying, publishing controlled tech requires Defence Export Controls permit. AUKUS reforms (Defence Trade Controls Amendment Act 2024) significantly extend regime.","who_must_comply":"Defence + dual-use industries + universities + researchers + tech companies.","what_triggers":"Export, supply, brokering, publication of DSGL-listed items.","when_due":"Pre-supply permit required.","evidence_required":"Permits + record keeping + end-use certification.","max_penalty_cents":2750000000,"max_penalty_description":"Criminal: up to $825,000 + 10 years imprisonment (individual) or $4.125M (body corporate) per breach.","criminal_liability":true,"jurisdiction_code":"CWLTH","regulator_slugs":["defence"],"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/industry-governance","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":"PSPF Release 2024 in force 1 July 2025. Sets minimum protective security requirements for Australian Government entities. Outcomes-based + 16 requirements. Annual reporting to Home Affairs.","who_must_comply":"All Commonwealth entities + contracted providers handling Commonwealth info.","what_triggers":"Commonwealth entity status or handling of Commonwealth security-classified info.","when_due":"Annual maturity self-assessment + reporting.","evidence_required":"PSPF maturity assessment report.","jurisdiction_code":"CWLTH","regulator_slugs":["asd","home-affairs"],"act_slugs":[],"reporting_frequency":"annual","topics":["cyber-security","public-sector"],"priority":"critical","status":"current","effective_date":"2025-07-01","source_url":"https://www.protectivesecurity.gov.au","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":"Family Law Act 1975 Pt VIIIB + 2024 amendments. Super flagging via flag order; splitting via court order or binding financial agreement. Trustee notification required. Tax + insurance implications.","who_must_comply":"Separating couples (married + de facto) + super trustees + family lawyers.","what_triggers":"Family law settlement involving super.","when_due":"Notification + implementation per court order.","evidence_required":"Flag/split order + super trustee notification.","jurisdiction_code":"CWLTH","regulator_slugs":["ag-department"],"act_slugs":["family-law-act-1975"],"reporting_frequency":"event_driven","topics":["family-law","superannuation"],"priority":"medium","status":"current","source_url":"https://www.fcfcoa.gov.au","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":"Child Support (Registration and Collection) Act 1988. Employers must deduct child support from notified employees + remit monthly. Penalty for non-compliance + failure to notify Services Australia of cessation.","who_must_comply":"Employers + payroll service providers.","what_triggers":"Receipt of Services Australia deduction notice.","when_due":"Each pay cycle; remit by 7th of following month.","evidence_required":"Deduction records + remittance evidence.","jurisdiction_code":"CWLTH","regulator_slugs":["services-australia"],"act_slugs":[],"reporting_frequency":"monthly","topics":["employment","family-law"],"priority":"medium","status":"current","source_url":"https://www.servicesaustralia.gov.au/businesses","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":["ag-department"],"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"},{"slug":"stablecoin-payments-licensing","title":"Stablecoin payments licensing — Treasury reforms (in scoping)","one_liner":"Treasury reforms scoping payment stablecoin licensing under PSP regime.","summary":"Treasury continuing payments licensing reform — payment stablecoin regulation under PSP regime + ADI carve-outs in scoping. Regulations expected 2025-2026.","who_must_comply":"Stablecoin issuers + payment service providers.","what_triggers":"Issuance or facilitation of stablecoin payment.","when_due":"TBC — regulations expected 2025-2026.","evidence_required":"TBC — likely AFSL + AML/CTF + custody arrangements.","jurisdiction_code":"CWLTH","regulator_slugs":["asic","treasury","apra","rba"],"act_slugs":[],"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":"Crypto Asset Platform licensing (Treasury reforms 2024-2025)","one_liner":"Treasury scoping CASP regime for digital asset platforms.","summary":"Treasury October 2023 proposal paper + 2024-2025 consultation. CASP regime aims to regulate digital asset platforms via AFSL + custody requirements. Regulations + draft legislation expected late 2025 / 2026.","who_must_comply":"Crypto exchanges + custodians + brokers + DeFi (in scope TBC).","what_triggers":"Operation of crypto asset platform.","when_due":"TBC — regulations expected 2025-2026.","evidence_required":"TBC — likely AFSL + custody arrangements + risk management.","jurisdiction_code":"CWLTH","regulator_slugs":["asic","treasury"],"act_slugs":[],"reporting_frequency":"ongoing","topics":["crypto","fintech"],"priority":"high","status":"upcoming","source_url":"https://treasury.gov.au/consultation","editorial_status":"published"},{"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 Safeguard Mechanism + ASRS Scope 3.","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":"Annual report by 31 October (year ending 30 June).","evidence_required":"NGER report; assured data; methodology documentation.","jurisdiction_code":"CWLTH","regulator_slugs":["clean-energy-regulator"],"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 (215 facilities).","what_triggers":"Threshold exceedance + emissions year close.","when_due":"Per emissions year + 31 October reporting + SMC surrender.","evidence_required":"Annual NGER report + SMC ledger + reduction strategies.","jurisdiction_code":"CWLTH","regulator_slugs":["clean-energy-regulator"],"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"},{"slug":"esos-prc-international-cap","title":"Provider Registration + International Student cap (2025)","one_liner":"DOE-administered international enrolment caps in force 2025.","summary":"ESOS Amendment (Quality and Integrity) Act 2024. International student enrolment caps administered by Department of Education from 2025; provider-by-provider allocations. Significant ELICOS + non-university higher ed impact.","who_must_comply":"CRICOS-registered providers.","what_triggers":"Annual enrolment cycle.","when_due":"Annual allocation + monitoring + ELN reporting.","evidence_required":"PRISMS commencement reporting + enrolment data.","jurisdiction_code":"CWLTH","regulator_slugs":["asqa","teqsa"],"act_slugs":["education-services-for-overseas-students-act-2000"],"reporting_frequency":"ongoing","topics":["education"],"priority":"critical","status":"current","effective_date":"2025-01-01","source_url":"https://www.education.gov.au/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":"CASR Pt 121 + Pt 135 + Pt 91 fatigue rules + FRMS approvals. Operators must monitor + mitigate fatigue risk per ICAO SARPs.","who_must_comply":"AOC holders.","what_triggers":"Flight operations + crewing.","when_due":"Per flight + roster cycle + FRMS audit.","evidence_required":"Crew duty + flight logs + fatigue reports + FRMS data.","jurisdiction_code":"CWLTH","regulator_slugs":["casa"],"act_slugs":["civil-aviation-act-1988"],"reporting_frequency":"ongoing","topics":["aviation","safety"],"priority":"high","status":"current","source_url":"https://www.casa.gov.au/operations-safety-and-travel/safety-management-systems-sms","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 (annually re-set threshold)","one_liner":"SBE asset write-off threshold reset annually; $20,000 for FY25-26.","summary":"Treasury Laws Amendment (Better Targeted Tax Concessions and Other Measures) Bill — Instant Asset Write-Off threshold $20,000 for SBEs (aggregated turnover <$10M) for FY25-26. Re-enacted annually.","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://ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/depreciation-and-capital-expenses-and-allowances/simpler-depreciation-for-small-business/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":"automated-decision-making-disclosure-2025","title":"Automated Decision-Making transparency (Privacy Act 2024 reforms)","one_liner":"APP entities making decisions about individuals using ADM must disclose this in privacy policy from December 2026.","summary":"Privacy and Other Legislation Amendment Act 2024. APP entities must disclose in privacy policy where ADM significantly affects individuals. In force 10 December 2026. Builds on European GDPR Article 22 model.","who_must_comply":"APP entities using significant automated decision-making.","what_triggers":"Use of ADM with significant impact on individuals.","when_due":"Privacy policy update by 10 December 2026.","evidence_required":"Privacy policy + ADM register + transparency notice.","jurisdiction_code":"CWLTH","regulator_slugs":["oaic"],"act_slugs":["privacy-act-1988"],"reporting_frequency":"ongoing","topics":["privacy","ai","adm"],"priority":"high","status":"upcoming","effective_date":"2026-12-10","source_url":"https://www.oaic.gov.au/privacy/privacy-legislation/the-privacy-act","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":["oaic","ag-department"],"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 mandatory children's online privacy code (in force December 2026).","summary":"Privacy and Other Legislation Amendment Act 2024 mandates OAIC develop a binding Code addressing children's privacy online. Public consultation 2025; in force from 10 December 2026.","who_must_comply":"Online services likely to be accessed by children.","what_triggers":"Online service availability to children.","when_due":"From 10 December 2026.","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-legislation/the-privacy-act","editorial_status":"published"},{"slug":"petroleum-resource-rent-tax","title":"Petroleum Resource Rent Tax (PRRT)","one_liner":"40% PRRT on offshore + onshore (Bass Strait only) petroleum project profits.","summary":"Petroleum Resource Rent Tax Assessment Act 1987. 40% tax on project profits with carry-forward of unrecovered expenditure. 2023 reforms (deductible expenditure cap from 1 July 2024) accelerate tax receipts.","who_must_comply":"Offshore petroleum project participants; onshore Bass Strait projects.","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"],"reporting_frequency":"annual","topics":["tax","mining-resources"],"priority":"high","status":"current","source_url":"https://www.ato.gov.au/businesses-and-organisations/","editorial_status":"published"},{"slug":"verra-vcs-acch-acu-credit","title":"Australian Carbon Credit Units (ACCUs)","one_liner":"ACCUs issued under ERF; tradeable; surrender under Safeguard Mechanism.","summary":"Carbon Credits (Carbon Farming Initiative) Act 2011. ACCUs issued for eligible emissions reduction projects per approved methodologies. ERAC + ACT register manage.","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 + ACT register.","jurisdiction_code":"CWLTH","regulator_slugs":["clean-energy-regulator","erac"],"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":"act-payroll-tax-rates","title":"ACT payroll tax (≥$2M threshold, 6.85%)","one_liner":"ACT payroll tax on monthly + annual cycle.","summary":"Payroll Tax Act 2011 (ACT). Threshold $2M annual wages; rate 6.85%. Mental health levy expected. Monthly + annual returns.","who_must_comply":"Employers paying ACT wages above threshold.","what_triggers":"Wages > threshold.","when_due":"Monthly by 7th + annual reconciliation by 21 July.","evidence_required":"Payroll tax returns + wage breakdown.","jurisdiction_code":"ACT","regulator_slugs":["act-rev"],"act_slugs":[],"reporting_frequency":"monthly","topics":["tax","payroll-tax","act"],"priority":"high","status":"current","source_url":"https://revenue.act.gov.au/payroll-tax","editorial_status":"published"},{"slug":"nt-payroll-tax","title":"NT payroll tax (≥$2.5M threshold, 5.5%)","one_liner":"NT payroll tax monthly + annual cycle.","summary":"Payroll Tax Act 2009 (NT). Threshold $2.5M annual wages; rate 5.5%. Concessional rates for regional + Aboriginal businesses.","who_must_comply":"Employers paying NT wages above threshold.","what_triggers":"Wages > threshold.","when_due":"Monthly + annual reconciliation.","evidence_required":"Payroll tax returns.","jurisdiction_code":"NT","regulator_slugs":["nt-treasury"],"act_slugs":[],"reporting_frequency":"monthly","topics":["tax","payroll-tax","nt"],"priority":"high","status":"current","source_url":"https://treasury.nt.gov.au/dtf/payroll-tax","editorial_status":"published"},{"slug":"tas-payroll-tax","title":"Tas payroll tax (≥$1.25M threshold, 4-6.1%)","one_liner":"Tasmania payroll tax tiered.","summary":"Payroll Tax Act 2008 (Tas). Threshold $1.25M; rates 4% / 6.1% (above $2M). Monthly + annual cycle.","who_must_comply":"Employers paying Tas wages above threshold.","what_triggers":"Wages > threshold.","when_due":"Monthly + annual.","evidence_required":"Payroll tax returns.","jurisdiction_code":"TAS","regulator_slugs":["tas-rev"],"act_slugs":[],"reporting_frequency":"monthly","topics":["tax","payroll-tax","tas"],"priority":"high","status":"current","source_url":"https://sro.tas.gov.au/payroll-tax","editorial_status":"published"},{"slug":"isb-s1-general-sustainability","title":"AASB S1 General Sustainability disclosures (likely)","one_liner":"AASB likely to mandate S1 (general sustainability) following S2 climate phasing.","summary":"AASB indicated S1 (general sustainability) likely to follow S2. Will require disclosure of all sustainability-related risks + opportunities. Industry consultation pending.","who_must_comply":"Likely Group 1 entities first; phased to Group 2 + Group 3.","what_triggers":"AASB final standard issued (expected 2025-2026).","when_due":"TBC (likely from FY26 or FY27).","evidence_required":"Sustainability disclosures in annual report.","jurisdiction_code":"CWLTH","regulator_slugs":["asic","aasb"],"act_slugs":["corporations-act-2001"],"reporting_frequency":"annual","topics":["climate","esg","disclosure"],"priority":"high","status":"upcoming","source_url":"https://aasb.gov.au","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":"Telecommunications (Customer Service Guarantee) Standard 2011. Specifies connection + fault repair maximum timeframes by area + density. Financial penalties payable to customer for missed timeframes.","who_must_comply":"Standard telephone service providers + carriers.","what_triggers":"Connection request + fault notification.","when_due":"Per CSG standard timeframes.","evidence_required":"Connection + repair records + customer remediation.","jurisdiction_code":"CWLTH","regulator_slugs":["acma","tio"],"act_slugs":["telecommunications-consumer-protections-act"],"reporting_frequency":"ongoing","topics":["telecommunications","consumer-protection"],"priority":"medium","status":"current","source_url":"https://acma.gov.au/customer-service-guarantee","editorial_status":"published"},{"slug":"climate-scenario-analysis-asrs","title":"Climate scenario analysis (AASB S2)","one_liner":"S2 mandates climate scenario analysis at least 1.5°C-aligned + an additional scenario.","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.","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","aasb"],"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":"Native Title Act 1993 Pt 2 Div 3 + 4 — Future Act procedures including expedited procedures + right to negotiate + s 31 mining agreements + ILUAs.","who_must_comply":"Mining + petroleum + infrastructure proponents on land subject to native title claims or determinations.","what_triggers":"Activity affecting native title rights.","when_due":"Per Future Act process; right to negotiate up to 6 months.","evidence_required":"ILUAs + s 31 agreements + objection processes documented.","jurisdiction_code":"CWLTH","regulator_slugs":["aiatsis"],"act_slugs":["native-title-act-1993"],"reporting_frequency":"event_driven","topics":["mining-resources","indigenous","land-use"],"priority":"high","status":"current","source_url":"https://www.nntt.gov.au","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":"Aboriginal Heritage Act 2006 (Vic). Cultural Heritage Management Plans (CHMP) required for high-impact activities in sensitive areas. Aboriginal Cultural Heritage Register maintained by First Peoples — State Relations.","who_must_comply":"Land developers, mining operators, infrastructure proponents in Vic.","what_triggers":"High-impact activity in cultural heritage sensitivity area.","when_due":"Pre-approval CHMP + ongoing CHIP for some activities.","evidence_required":"CHMP approved by RAP or Heritage Council + complied with.","jurisdiction_code":"VIC","regulator_slugs":["first-peoples-state-relations"],"act_slugs":[],"reporting_frequency":"event_driven","topics":["indigenous","heritage","land-use"],"priority":"high","status":"current","source_url":"https://www.firstpeoplesrelations.vic.gov.au/aboriginal-cultural-heritage","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":"NPW Act 1974 (NSW) Pt 6. Aboriginal Heritage Impact Permits (AHIP) required for activities harming Aboriginal objects + sites. NSW Heritage Reform pending — proposed standalone Aboriginal cultural heritage legislation.","who_must_comply":"Land users; project proponents in NSW.","what_triggers":"Activity affecting Aboriginal objects or sites.","when_due":"Pre-activity AHIP + due diligence + monitoring.","evidence_required":"AHIP + heritage assessment + community consultation.","jurisdiction_code":"NSW","regulator_slugs":["nsw-environment"],"act_slugs":[],"reporting_frequency":"event_driven","topics":["indigenous","heritage","land-use"],"priority":"high","status":"current","source_url":"https://www.environment.nsw.gov.au/topics","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 Department of Treaty, Aboriginal and Torres Strait Islander Partnerships, Communities and the Arts. 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":"Up to 1,000 penalty units (~$160,000) for individuals; 10,000 penalty units (~$1.6M) for corporations for harming Aboriginal cultural heritage (s 24).","jurisdiction_code":"QLD","regulator_slugs":["dsdsatsip-qld"],"act_slugs":[],"reporting_frequency":"event_driven","topics":["indigenous","heritage","land-use"],"priority":"high","status":"current","source_url":"https://www.dsdsatsip.qld.gov.au/our-work/aboriginal-torres-strait-islander-partnerships/reconciliation-cultural-heritage/cultural-heritage","editorial_status":"published"},{"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 Material 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":"Up to $100,000 + 5 years imprisonment (individual) or $500,000 (body corporate) for offences under s 17 (destroying or damaging an Aboriginal site without consent).","jurisdiction_code":"WA","regulator_slugs":["dplh-wa"],"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"},{"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 Division). 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":"Up to $10,000 + 6 months imprisonment (individual) or $50,000 (body corporate) under s 23 for breach.","jurisdiction_code":"SA","regulator_slugs":["aar-sa"],"act_slugs":[],"reporting_frequency":"event_driven","topics":["indigenous","heritage","land-use"],"priority":"high","status":"current","source_url":"https://www.dpc.sa.gov.au/responsibilities/aboriginal-affairs-and-reconciliation/heritage","editorial_status":"published"},{"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":"Up to 10,000 penalty units (~$1.85M, FY26) or 5 years imprisonment for unlawful disturbance under the 1975 Act (as amended).","jurisdiction_code":"TAS","regulator_slugs":["aht-tas"],"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":"Northern Territory Aboriginal Sacred Sites Act 1989 protects all sacred sites in the NT. The Aboriginal Areas Protection Authority (AAPA) issues Authority Certificates under s 22 confirming that a proposed work or use of land will not contravene the Act. Authority Certificates are best-practice evidence of due diligence; without one, a person carrying out work that damages or interferes with a sacred site commits an offence.","who_must_comply":"Any person proposing to use or carry out work on land in the NT that may affect a sacred site — developers, miners, pastoral lessees, infrastructure proponents.","what_triggers":"Proposing use of, or work on, land in the NT that may affect a sacred site.","when_due":"Before commencing work — Authority Certificate obtained in advance.","evidence_required":"Authority Certificate from AAPA; consultation with custodians; site avoidance plan.","max_penalty_description":"Up to 400 penalty units + 2 years imprisonment for an individual; 2,000 penalty units for a body corporate, for entering or carrying out work on a sacred site without authority (ss 33–35). NT penalty-unit values apply (roughly $68,000 / $338,000 at the 2025-26 NT rate — check the current rate).","jurisdiction_code":"NT","regulator_slugs":["aapa-nt"],"act_slugs":[],"reporting_frequency":"event_driven","topics":["indigenous","heritage","land-use"],"priority":"high","status":"current","source_url":"https://www.aapant.org.au","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 (Pt 12). 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":"Up to 5,000 penalty units (~$800,000, FY26) + 5 years imprisonment (individual) or 25,000 penalty units (~$4M) (corporation) for damaging an Aboriginal place or object without approval (s 89).","jurisdiction_code":"ACT","regulator_slugs":["act-heritage"],"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"},{"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 penalties up to 50,000 penalty units (~$8M, FY26) for body corporates; criminal offences up to 7 years imprisonment for knowing/reckless contravention.","jurisdiction_code":"CWLTH","regulator_slugs":["dcceew"],"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 Model Code of Practice — Managing Psychosocial Hazards at Work approved 2022; jurisdictions phasing into 2024-2025. 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","worksafe-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.","summary":"Fair Work Amendment (Closing Loopholes No. 2) Act 2024. Section 333M FWA. Employees may refuse out-of-hours contact unless refusal is unreasonable. 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":"Estate Agents (Underquoting) Amendment Act 2016. Agents must provide reasonable price estimate + maintain Statement of Information + cannot misrepresent.","who_must_comply":"Vic real estate agents + auctioneers.","what_triggers":"Property listing + sales process.","when_due":"Continuous + per advertised listing.","evidence_required":"Statement of Information + comparable sales + price history.","jurisdiction_code":"VIC","regulator_slugs":["consumer-affairs-vic"],"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","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":"Property and Stock Agents Act 2002 (NSW) + Reg 2014. Agents must provide reasonable estimated selling price + revise as required.","who_must_comply":"NSW real estate agents.","what_triggers":"Residential property sales.","when_due":"Continuous.","evidence_required":"Agency agreement estimated price + comparable sales + records of revision.","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.fairtrading.nsw.gov.au/housing-and-property/property-professionals/real-estate-agents/underquoting","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":"Security of Critical Infrastructure Act 2018 — SoNS declaration by Minister of Home Affairs. Enhanced cyber security obligations including pen testing + vulnerability assessments + Govt-developed response plans.","who_must_comply":"Entities declared as Systems of National Significance.","what_triggers":"Ministerial SoNS declaration.","when_due":"Per declaration; ongoing enhanced obligations.","evidence_required":"Compliance with enhanced cyber security obligations + Home Affairs direction.","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/legislation-regulation-and-compliance/","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":"DAT Act 2022. Authorised sharing of Commonwealth data between accredited users + accredited data service providers for specific purposes. Office of National Data Commissioner administers.","who_must_comply":"Commonwealth entities sharing data; accredited users + ADSPs.","what_triggers":"Data sharing request + accreditation status.","when_due":"Per data sharing agreement; periodic accreditation review.","evidence_required":"Data sharing agreements + data steward processes + accreditation evidence.","jurisdiction_code":"CWLTH","regulator_slugs":["data-commissioner"],"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","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":"Customs Act 1901. Goods >$1,000 require Import Declaration via Integrated Cargo System. Duty + GST payable. Tariff Concession Orders + Free Trade Agreement claims.","who_must_comply":"Importers + customs brokers.","what_triggers":"Importation of goods to AU.","when_due":"Prior to release of goods.","evidence_required":"Import documents + tariff classification + valuation evidence + 5-year retention.","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","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":[],"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","one_liner":"Temporary residents may purchase 1 established dwelling for own residence + new dwellings without limit.","summary":"Foreign Acquisitions + Takeovers Act 1975 + Reg 2015. Temporary residents permitted to acquire 1 established dwelling for use as principal residence + new dwellings without limit. Approval + reporting obligations.","who_must_comply":"Temporary residents acquiring residential property + their developer/agent.","what_triggers":"Property acquisition by foreign person.","when_due":"Pre-acquisition approval; sale of established dwelling on departure.","evidence_required":"FIRB approval letter + sale evidence on departure.","jurisdiction_code":"CWLTH","regulator_slugs":["asic"],"act_slugs":["foreign-acquisitions-and-takeovers-act-1975"],"reporting_frequency":"event_driven","topics":["foreign-investment","property"],"priority":"medium","status":"current","source_url":"https://firb.gov.au/residential-real-estate","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":"Therapeutic Goods Act 1989 + TGA Advertising Code. Restrictions on direct-to-consumer advertising of prescription medicines (essentially prohibited); strict requirements on testimonials, health claims, comparisons + format.","who_must_comply":"Sponsors + advertisers of therapeutic goods in AU.","what_triggers":"Advertisement of therapeutic goods.","when_due":"Per advertisement; pre-publication review recommended.","evidence_required":"Advertising materials + substantiation + compliance review.","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/resources/resources","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":"Greenhouse and Energy Minimum Standards Act 2012 + Determinations. Products including appliances + commercial equipment must meet MEPS + display ERL where required. Energy Rating Label (ERL) + Zoned Energy Rating Label (ZERL).","who_must_comply":"Suppliers + importers of regulated products.","what_triggers":"Supply of regulated product.","when_due":"Pre-supply registration + ongoing compliance.","evidence_required":"GEMS registration + product testing + label affixing.","jurisdiction_code":"CWLTH","regulator_slugs":["dcceew"],"act_slugs":[],"reporting_frequency":"ongoing","topics":["energy","consumer-protection"],"priority":"medium","status":"current","source_url":"https://www.energyrating.gov.au","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 hardship notice; credit provider must respond + consider varying credit contract within 21 days. Reform under Treasury Laws Amendment (Better Targeted Tax Concessions and Other Measures) Act expected.","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":"DBC Act 1995 (Vic) Pt 2 + Div 4. Mandatory contract content + statutory warranties (s 8) + DBI insurance over $16,000.","who_must_comply":"Vic registered building practitioners undertaking domestic work.","what_triggers":"Domestic building contract above contract value threshold.","when_due":"Per contract execution + during works + 6/10-year defect periods.","evidence_required":"DBI insurance + statutory warranties + contracts.","jurisdiction_code":"VIC","regulator_slugs":["vba","vbi"],"act_slugs":[],"reporting_frequency":"event_driven","topics":["construction","consumer-protection"],"priority":"high","status":"current","source_url":"https://www.vba.vic.gov.au/building/building-licensing/registration-licensing","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":"Home Building Act 1989 (NSW) + Home Building Regulation 2014. Builders must obtain HBCF (formerly HBCC) certificate for residential building work above threshold. Statutory warranties + insurance available if builder dies, insolvent or disappears.","who_must_comply":"NSW residential builders + tradespeople.","what_triggers":"Residential building work >$20,000.","when_due":"Pre-commencement HBCF certificate + display + ongoing.","evidence_required":"HBCF certificate + display on site + retention.","jurisdiction_code":"NSW","regulator_slugs":["nsw-fair-trading","icare"],"act_slugs":[],"reporting_frequency":"event_driven","topics":["construction","insurance","consumer-protection"],"priority":"high","status":"current","source_url":"https://www.icare.nsw.gov.au/home-building-compensation","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":"SSM Act 2015 (NSW). Owners corporations must hold AGM, prepare budgets, maintain sinking fund + administrative fund, keep records 7 years, lodge initial period notice + many other ongoing obligations.","who_must_comply":"NSW owners corporations + strata managing agents.","what_triggers":"Strata scheme registration.","when_due":"Continuous; annual AGM cycle; 10-year capital works plan.","evidence_required":"AGM minutes + financials + sinking fund balances + records.","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.fairtrading.nsw.gov.au/housing-and-property/strata-and-community-living","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":[],"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":"Consumer Data Right (Energy) Rules 2021 + Designation. Phased commencement from October 2022. Tier 1 then Tier 2 retailers; distributors. ACCC + OAIC enforce.","who_must_comply":"Energy retailers + distributors per phase.","what_triggers":"CDR designation + phase.","when_due":"Per phase commencement + ongoing.","evidence_required":"Conformance certificates + CDR API + audit.","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/for-providers","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":"ESOS Act 2000. TPS provides student-protection on provider default — alternative placement or refund. Annual TPS levy payable + included in PRISMS.","who_must_comply":"CRICOS-registered providers.","what_triggers":"CRICOS registration + annual cycle.","when_due":"Annual TPS levy.","evidence_required":"TPS levy payment + PRISMS records.","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://tps.gov.au","editorial_status":"published"},{"slug":"dgr-annual-self-review","title":"DGR annual self-review (from 1 July 2024)","one_liner":"ACNC-registered DGRs must complete annual self-review.","summary":"Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023. From 1 July 2024 — ACNC-registered DGRs must complete annual self-review to confirm continued DGR eligibility.","who_must_comply":"ACNC-registered DGRs.","what_triggers":"Annual ACNC cycle.","when_due":"Annual self-review.","evidence_required":"Self-review form lodged.","jurisdiction_code":"CWLTH","regulator_slugs":["ato","acnc"],"act_slugs":["income-tax-assessment-act-1997"],"reporting_frequency":"annual","topics":["charities","tax"],"priority":"high","status":"current","effective_date":"2024-07-01","source_url":"https://acnc.gov.au/charity/charities/news-and-resources/news/dgr-self-review","editorial_status":"published"},{"slug":"privacy-act-information-controllers","title":"Privacy Act Reform — information controllers regime (proposed Tranche 2)","one_liner":"Tranche 2 reforms in scoping — information controllers + processors regime.","summary":"Tranche 2 Privacy Act reforms under government consideration — controller/processor regime modelled on GDPR. Currently exposure-draft pending; in-force date TBC.","who_must_comply":"TBC.","what_triggers":"Pending.","when_due":"TBC.","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://www.ag.gov.au/rights-and-protections/privacy","editorial_status":"published"}]}