Topic hubs for the biggest 2026 compliance events

Biggest compliance event of 2026

AML/CTF Tranche 2 hub

From 1 July 2026, 90,000+ Australian lawyers, accountants, real estate agents, conveyancers, TCSPs and precious metals dealers become AUSTRAC reporting entities for the first time. Here's everything you need to be ready.

⏰ Enrol with AUSTRAC by 29 July 2026

2.3M small businesses come into scope

Privacy Act 2026 hub

From 10 December 2026 the small business exemption ends. Every Australian business handling personal information becomes an APP entity. Statutory tort, Children's Code, ADM disclosure — the biggest privacy reform in 35 years.

⏰ Small business exemption removed 10 December 2026

Quarterly super ends

Payday Super hub

From 1 July 2026, employer Super Guarantee contributions must reach the fund within 7 business days of every pay event. Quarterly contributions end. SGC + nominal interest accrues per pay if you miss.

⏰ Commences 1 July 2026

Personal liability for every director

Director ID hub

Every Australian director needs a Director Identification Number before their first appointment. Failure to apply is a strict-liability criminal offence — up to $13,200 + criminal conviction.

≥$100M revenue reporters

Modern Slavery hub

Annual Modern Slavery Statement against 7 mandatory criteria, due within 6 months of FY end. Anti-Slavery Commissioner now active; reformed regime under McMillan Review brings civil penalties for non-publication.

AASB S2 first-cycle live

Climate Disclosure hub

Mandatory climate-related financial disclosures under AASB S2 are in force for Group 1 reporters from FY25. Scope 1+2 from year 1; Scope 3 from year 2; reasonable assurance by FY30.