Guidance
Suspicious Matter Reports (SMRs)
When + how to lodge SMRs with AUSTRAC.
In plain English
This guidance explains when and how to submit Suspicious Matter Reports (SMRs) to AUSTRAC.
This guidance applies to businesses and individuals required to report under the Anti-Money Laundering and Counter-Terrorism Financing Act 2006. It outlines the requirements for identifying, assessing, and reporting SMRs. The guidance helps businesses understand their obligations. It was last reviewed in December 2023.
Why it matters
Reporting suspicious transactions is a legal obligation. Failing to do so can have serious consequences. This guidance helps businesses identify and report suspicious activity effectively, protecting your business and customers.
AI-assisted summary, grounded in the source link below. Generated 2026-05-23 via gemma3:12b.
Issuing regulator
AUSTRAC →Topics
Source: https://www.austrac.gov.au/business/how-comply-and-report-guidance-and-resources/reporting/suspicious-matter-reports-smrs. Rules Mate indexes + summarises; always verify against the regulator's live publication.