Insights
Plain-English compliance explainers
Long-form articles for compliance officers, founders, and finance teams. Every claim linked to its source.
12 June 2026
Division 296: the new 30% tax on super balances over $3 million
Division 296 super tax explained: a 30% additional rate on earnings tied to super balances over $3 million, who it affects, thresholds, timing and what to do.
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12 June 2026
FBT 2026 year-end: the employer checklist
FBT 2026 year-end checklist for Australian employers: the 31 March 2026 rate, gross-up factors, lodgment and payment dates, EV exemption changes and common pitfalls.
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12 June 2026
The second tranche of Privacy Act reforms: what's proposed and what's still uncertain
A neutral, citation-first guide to the Privacy Act reforms 2026: what the proposed second tranche covers, what's already enacted, and what remains uncertain for Australian organisations.
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11 June 2026
AML Tranche 2 goes live 1 July 2026: the final readiness countdown
AML Tranche 2 goes live 1 July 2026 in Australia. What the deadline means for lawyers, accountants and real estate, plus the readiness steps to complete now.
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11 June 2026
ASRS Group 2 climate reports from 1 July 2026: who's caught now
ASRS Group 2 brings mandatory climate reporting (AASB S2) for mid-sized Australian entities from 1 July 2026. See who is caught, the thresholds, timing and first-year duties.
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11 June 2026
Crypto asset platform licensing: the 2026 reforms explained
Crypto licensing in Australia is changing: platforms holding client crypto now need an AFSL. A plain-English guide to the 2026 reforms, deadlines and obligations.
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10 June 2026
CDR Accredited Data Recipient: Banking Sector Accreditation Process
The Consumer Data Right (CDR) accreditation process for Accredited Data Recipients (ADRs) in banking: criteria under the Competition and Consumer Act 2010 Part IVD, ACCC and OAIC joint regulators.
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10 June 2026
ASIC RG 240: Crowdfunding Promoter Disclosure Obligations
ASIC Regulatory Guide 240 on promoter and intermediary disclosure obligations for fundraising, including crypto and token offers, under Chapter 6D of the Corporations Act 2001.
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10 June 2026
ATO Part IVC Objections: Review Rights for Tax Decisions
Part IVC of the Taxation Administration Act 1953 review pathway: objection to the ATO, review by the Administrative Review Tribunal and appeal to the Federal Court.
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10 June 2026
Continuous Disclosure 2021 Reforms: Fault Element for Listed Entities
Treasury Laws Amendment (2021 Measures No. 1) Act 2021 reforms to s 674 of the Corporations Act 2001: fault element required for civil penalty and shareholder class action liability.
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10 June 2026
NDIS Pricing Arrangements: 2026-27 Price Limits and Allied Health Changes
Annual pricing review by the NDIA: 2026-27 price limits for supports, allied health rates and the transition to NDIS Pricing Arrangements and Price Limits.
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10 June 2026
ASIC INFO 225: CSF Intermediary Obligations and $5 Million Cap
ASIC INFO 225 guidance on crowd-sourced funding intermediaries: AFSL gatekeeper checks, $5 million annual issuer cap and retail investor protections.
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10 June 2026
Life Insurance Code of Practice 2.0: Claims Handling Update from 1 July 2023
The Financial Services Council Life Insurance Code of Practice version 2.0 in force from 1 July 2023: claims handling standards, vulnerable customer protections and 'no surprises' rules.
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10 June 2026
CCIV Regime: Corporate Collective Investment Vehicles from 1 July 2022
Corporate Collective Investment Vehicle (CCIV) regime under Chapter 8B of the Corporations Act 2001: a competitive alternative to managed investment schemes for cross-border distribution.
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10 June 2026
AASB Australian Accounting Standards: IFRS Equivalents and Tier 2 Reduced Disclosure
AASB Australian Accounting Standards as IFRS-equivalents: full Tier 1, Tier 2 Simplified Disclosure Framework for small/medium entities, AASB standards mapping.
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10 June 2026
Payday Super from 1 July 2026: Contributions Within 7 Days of Payday
Treasury Laws Amendment (Payday Super) Act 2025 mandates employers pay superannuation guarantee contributions within 7 business days of each payday from 1 July 2026.
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10 June 2026
Director ID Enforcement and Statistics: 2026 Update
Director Identification Number regime under the Corporations Act 2001 Part 9.1A: registration statistics, ABRS enforcement and 1,000 penalty unit exposure.
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10 June 2026
ASIC RG 78 2024 Update: Refined Reportable Situations Regime
ASIC Regulatory Guide 78 updated in 2024: deemed significant breaches, expanded timing rules, group reporting and AFS licensee compliance under section 912DAA Corporations Act.
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10 June 2026
Mandatory Merger Clearance Process: ACCC Procedure and Timelines from 1 January 2026
Procedural steps under the new mandatory merger clearance regime: ACCC pre-notification, phase 1 and phase 2 review timelines, decision pathways under the Competition and Consumer Act 2010.
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10 June 2026
ASIC RG 160: Client Money Handling for AFS Licensees
ASIC Regulatory Guide 160 on client money handling: trust account requirements, the section 981H reform, and dealing with retail client money under Division 2 of Part 7.8.
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10 June 2026
AML/CTF Act 2024 Reforms: Foreign PEP Screening Requirements
Changes to politically exposed person (PEP) screening obligations under the AML/CTF Act 2006 reforms: foreign vs domestic PEP definitions and enhanced due diligence under the 2024 AML/CTF Amendment Act.
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10 June 2026
Financial Accountability Regime (FAR): Commenced 15 March 2024
Financial Accountability Regime Act 2023 commenced 15 March 2024 for banking, with phased start for insurance and superannuation: accountable persons, accountability statements and statement of accountabilities.
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10 June 2026
ASIC RG 258: Foreign Financial Services Provider Licensing and Relief
ASIC RG 258 framework for foreign financial services providers serving wholesale Australian clients: foreign AFS licence, comparable regulator relief and sufficient equivalence test.
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10 June 2026
Attendance Management Stop Orders: Post Closing Loopholes No. 2
FWC stop orders for unreasonable attendance management policies following the Fair Work Legislation Amendment (Closing Loopholes No. 2) Act 2024 changes to workplace investigations and Part XII jurisdictions.
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10 June 2026
Corporate Tax Residency Reform: 2020 Budget Proposals Status as at 2026
Status of the 2020-21 Federal Budget corporate tax residency reform: 'sufficient economic connection' test, ATO TR 2018/5 and stakeholder consultation outcomes.
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10 June 2026
Australia Tax Treaty Withholding Rate Table: Dividends, Interest, Royalties
Australia's bilateral tax treaty (DTA) withholding rates: dividends, interest, royalties by treaty country, including the US, UK, Japan and Singapore treaties.
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10 June 2026
ESG Greenwashing Enforcement: ASIC INFO 271 and Federal Court Actions
ASIC enforcement against greenwashing in financial products: INFO 271 guidance, Vanguard Investments case ($12.9 million penalty) and Active Super Federal Court findings.
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10 June 2026
Transfer Pricing PCG 2024/1: Intangibles Arrangements Compliance Approach
ATO Practical Compliance Guideline PCG 2024/1 on intangibles arrangements: risk assessment framework, schedule for cross-border intangibles royalties and BEPS Action 8-10.
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10 June 2026
ATO Tax Clinic Program: Pro Bono Tax Help for Low-Income Taxpayers
The Tax Clinic program funded by the ATO and partner universities: free pro bono tax help for low-income individuals and small businesses, eligibility and clinic locations.
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10 June 2026
Small Business Tax Incentives FY2025-26: Instant Asset Write-Off and Concessions
Small business tax concessions for FY2025-26: $20,000 instant asset write-off, small business income tax offset, simplified depreciation pool and CGT concessions.
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9 June 2026
APES 305 Terms of Engagement: what your engagement letter must cover
APES 305 Terms of Engagement requires accountants in public practice to document and communicate engagement terms. What your engagement letter must cover, who it applies to, and how to comply.
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8 June 2026
The payments system overhaul: PSP licensing reform explained
Australia's payment licensing reform brings PSPs under the AFSL framework with new payment service and SVF categories. Who it covers, thresholds, timing and what to do.
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6 June 2026
APES 220 Taxation Services: the standard for tax practitioners
APES 220 Taxation Services is the APESB ethical standard for accountants providing tax services in Australia. Who it applies to, key duties and pitfalls.
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6 June 2026
DNFBPs under AML Tranche 2: who counts as a designated non-financial business
DNFBP Australia explained: which designated non-financial businesses and professions fall under AML Tranche 2 from 1 July 2026, the designated services that trigger obligations, and what to do.
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5 June 2026
Family Law Act 1975 Property Settlement: s 79 Four-Step Process Explained
How section 79 of the Family Law Act 1975 (Cth) governs property settlement after separation: asset pool, contributions, future needs and just and equitable.
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5 June 2026
Subclass 482 Sponsor Obligations: Equivalent Terms, SBS Approval and Training
Migration Act 1958 (Cth) and Migration Regulations 1994 obligations for Standard Business Sponsors of Subclass 482 visa holders: equivalent terms, monitoring and SAF levy.
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5 June 2026
Labour Market Testing for Subclass 482 and 186 Employer-Sponsored Nominations
When labour market testing (LMT) is required for employer-sponsored visa nominations: advertising channels, evidence, duration and exemptions including international trade obligations.
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5 June 2026
JobSeeker Payment 2026: Eligibility, Rates and Mutual Obligation Rules
JobSeeker Payment under the Social Security Act 1991 (Cth): eligibility, current rates from 20 March 2026, mutual obligation requirements and key exemptions.
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5 June 2026
Fair Entitlements Guarantee (FEG): Safety Net for Unpaid Entitlements on Insolvency
How the Fair Entitlements Guarantee Act 2012 (Cth) acts as a safety net for unpaid wages, leave and redundancy when an employer becomes insolvent.
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5 June 2026
Higher Education Support Act 2003: Provider Approval, HELP and TEQSA Obligations
How the Higher Education Support Act 2003 (Cth) governs provider approval, HECS-HELP, FEE-HELP and TEQSA quality and accountability requirements.
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5 June 2026
Legal Profession Uniform Law: Trust Accounts and External Examinations
Trust account obligations under the Legal Profession Uniform Law in NSW, Victoria and WA: external examiner requirements, lodgement deadlines and Legal Services Commissioner complaints.
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5 June 2026
Veterans Entitlements Act 1986: SOPs, MRCA, DRCA and Service Pension Overview
How the Veterans Entitlements Act 1986 (Cth) interacts with MRCA and DRCA: Statements of Principles, disability compensation, Service Pension and the 1 July 2026 VETS Act transition.
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5 June 2026
Broadcasting Services Act 1992: Licensing, Anti-Siphoning and Content Standards
How the Broadcasting Services Act 1992 (Cth) governs broadcaster licensing, the anti-siphoning list, prominence rules and ACMA enforcement.
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5 June 2026
National Redress Scheme: Eligibility, $150k Cap and Direct Personal Response
How the National Redress Scheme for Institutional Child Sexual Abuse Act 2018 (Cth) provides redress payments, counselling and direct personal responses to survivors.
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5 June 2026
Defamation Act 2005: Serious Harm Threshold and Public Interest Defence
How the uniform Defamation Act 2005 and 2021 Stage 1 reforms reshape Australian defamation law: serious harm element, concerns notice, public interest defence and damages cap.
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5 June 2026
Paid Parental Leave: Employer Paymaster vs Services Australia Direct Payment
How Paid Parental Leave is delivered to employees: when employers must act as paymaster, when Services Australia pays direct, and the changes from 1 July 2023.
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5 June 2026
Mining Act by State: NSW, Vic, Qld, WA, SA, Tas Tenement Regimes
Compare Australian state mining Acts covering exploration licences, mineral development licences and mining leases.
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5 June 2026
Aboriginal Cultural Heritage Laws by State: NSW, Vic, Qld, WA, SA
Compare state Aboriginal heritage Acts including NSW NPW Act Part 6, Victoria's AHA 2006, Queensland's ACH Act 2003 and WA's restored 1972 Act regime.
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5 June 2026
Coal Mine Health and Safety Acts: NSW 2002 and Queensland 1999
Site senior executive duties, principal hazard management plans and statutory positions under NSW Coal Mine Health and Safety Act 2002 and Qld CMSHA 1999.
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5 June 2026
Petroleum Resource Rent Tax (PRRT): 40% Offshore LNG Tax Explained
PRRT Assessment Act 1987 imposes 40% tax on petroleum project profits. Gas transfer pricing, deductible expenditure carry-forward and 2024 deductions cap explained.
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5 June 2026
National Energy Customer Framework (NECF): Retailer Authorisations and Hardship
NECF retailer authorisations, customer hardship policies, billing and disconnection protections under the National Energy Retail Law and Rules, enforced by the AER.
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5 June 2026
Protection of the Sea Act 1983 and MARPOL Annexes
MARPOL Annexes I-VI implemented in Australia through the Protection of the Sea Act 1983 and Navigation Act 2012. AMSA enforcement, oil record books and Marine Orders.
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5 June 2026
Civil Aviation Act 1988 and CASR: AOC, Parts 121/135/137 and DAMPs
Civil Aviation Act 1988 framework with CASR Part 121/135/137 operator obligations, AOC requirements, fatigue management and Part 99 drug and alcohol plans.
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5 June 2026
Navigation Act 2012 and AMSA Marine Orders: SOLAS, ISM and ISPS
Navigation Act 2012 implements SOLAS, ISM Code and ISPS Code through AMSA Marine Orders. Certificates of competency, safety management systems and port-security plans.
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5 June 2026
Nuclear Non-Proliferation (Safeguards) Act 1987: ASNO and IAEA Compliance
Permits for nuclear material and associated items under the Safeguards Act 1987. ASNO administration, IAEA reporting and criminal sanctions for unauthorised handling.
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5 June 2026
Water Act 2007 and the Murray-Darling Basin Plan: SDLs and Water Resource Plans
Water Act 2007 (Cth) framework for the Murray-Darling Basin Plan, sustainable diversion limits across 29 surface and 80 groundwater areas, and MDBA compliance.
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5 June 2026
Radiocommunications Act 1992: Spectrum Licences, Apparatus Licences and ACMA
Spectrum licences (up to 20 years), apparatus licences (up to 5 years) and class licences under the Radiocommunications Act 1992, allocated by ACMA through auctions.
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5 June 2026
Protection of Movable Cultural Heritage Act 1986: Export Controls and Class A/B Objects
Australia's export control on Australian Protected Objects under the PMCH Act 1986 and National Cultural Heritage Control List. Class A bans, Class B permits and penalties.
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5 June 2026
Retail Leases Acts by state: NSW, Vic, Qld, WA, SA disclosure and key money rules
State-by-state guide to Australian Retail Leases Acts covering disclosure statements, minimum lease terms, key money prohibitions and lessor obligations.
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5 June 2026
Vendor disclosure by state: NSW s 52A, Victoria s 32 and Queensland Form 2
How vendor disclosure works in NSW (Conveyancing Act s 52A), Victoria (Sale of Land Act s 32) and Queensland (Property Law Act 2023 Form 2, from 1 August 2025).
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5 June 2026
Real estate agent licensing by state: NSW, Vic, Qld and WA requirements
State-by-state guide to real estate agent licensing across Australia under NSW PSA Act 2002, Vic Estate Agents Act 1980, Qld POA Act 2014 and WA REBA Act 1978.
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5 June 2026
Residential Tenancies Acts by state: NSW, Vic, Qld, WA and SA
State-by-state guide to Residential Tenancies Acts in Australia including the Vic 2025 minimum standards reforms and obligations for landlords and tenants.
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5 June 2026
Builder licensing by state: NSW HBA 1989, Vic VBA, Qld QBCC and WA
State-by-state builder licensing requirements: NSW Home Building Act 1989, Vic registration with VBA, Qld QBCC licence categories and WA Builders Reg Act.
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5 June 2026
Plumbing and gasfitting licensing by state: NSW, Vic, Qld, WA and SA
State-by-state plumbing and gasfitting licensing requirements, AS/NZS 3500 compliance, certificates of compliance and work notice obligations across Australia.
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5 June 2026
Electrical licensing by state: NSW, Vic ESV, Qld ESO and WA EnergySafety
State-by-state guide to Australian electrical licensing including unrestricted vs restricted electrical licences, the East Coast Electricians scheme and AMR carve-outs.
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5 June 2026
Strata and owners corporation by state: NSW SSMA 2015, Vic OCA 2006 and Qld BCCM
State-by-state guide to strata and owners corporation law, including capital works funds, AGM rules and bylaws under NSW, Vic and Qld legislation.
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5 June 2026
Real estate trust accounts by state: NSW, Vic and Qld audit and reconciliation
Real estate agent trust account compliance across NSW, Vic and Qld: monthly bank reconciliations, audited annual statements and lodgement deadlines.
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5 June 2026
Retirement Villages Acts by state: NSW 1999, Vic 1986 and Qld 1999
State-by-state Retirement Villages Acts in Australia covering entry deposits, exit fees, deferred management fees and refund timeframes for residents.
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5 June 2026
Liquor licensing by state: NSW Liquor Act 2007, Vic LCRA 1998 and Qld Liquor Act 1992
Australian state-by-state liquor licensing comparison covering categories, Responsible Service of Alcohol (RSA) training and regulator obligations.
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5 June 2026
Caravan and residential parks Acts: NSW RLLC 2013, Vic Part 4A and Qld MHRP 2003
State-by-state comparison of caravan and residential park laws including NSW Residential (Land Lease) Communities Act 2013 and Qld Manufactured Homes Act 2003.
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5 June 2026
Tax Concession Charity (TCC) endorsement: ACNC + ATO income tax, GST and FBT concessions
ATO endorsement of ACNC-registered charities for income tax exemption, GST concessions and FBT rebate, including eligibility tests and ongoing obligations.
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5 June 2026
Deductible Gift Recipient (DGR) endorsement under Subdivision 30-A ITAA 1997
How ACNC-registered charities obtain ATO endorsement as a DGR so that donors can claim deductions, including categories and the PBI link to Item 1.
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5 June 2026
Public Benevolent Institution (PBI) status: ACNC sub-type, FBT exemption and DGR Item 1
How charities qualify as a Public Benevolent Institution with the ACNC, unlock FBT exemption (with caps), and access DGR endorsement under Item 1 of section 30-15.
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5 June 2026
SMSF trustee duties under section 52B SIS Act
The covenants in section 52B of the Superannuation Industry (Supervision) Act 1993 that SMSF trustees must observe, including investment strategy and asset separation.
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5 June 2026
Non-arm's length income (NALI) under section 295-550 ITAA 1997 - 2024 amendments
How section 295-550 taxes NALI in complying super funds at 45%, with 2024 amendments narrowing the impact of general expenses for SMSFs and small APRA funds.
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5 June 2026
Personal vs general financial product advice under section 766B
How section 766B Corporations Act distinguishes personal from general financial product advice and why personal advice triggers the best interests duty.
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5 June 2026
Financial Planners and Advisers Code of Ethics 2019
The 5 Values and 12 Standards in the Financial Planners and Advisers Code of Ethics 2019, made under section 921E Corporations Act and binding on all relevant providers.
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5 June 2026
Best interests duty under section 961B Corporations Act and the safe harbour
The best interests duty for personal advice providers in s 961B Corporations Act, the seven-step safe harbour, and the related duties in s 961G and s 961J.
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5 June 2026
Compensation Scheme of Last Resort (CSLR) - eligible AFCA determinations and firms
Which unpaid AFCA determinations are covered by the CSLR: personal advice, credit intermediation, securities dealing and credit provision; caps and the post-Dixon levy outlook.
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5 June 2026
Design and Distribution Obligations: target market determinations under Part 7.8A
How issuers and distributors comply with Part 7.8A Corporations Act: making target market determinations, taking reasonable steps and reporting significant dealings.
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5 June 2026
Super stapling: employer obligations from 1 November 2021
How super stapling works under the Your Future, Your Super reforms: employers must request an employee's stapled fund via ATO online services before using a default fund.
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5 June 2026
TASA Code of Professional Conduct: 2024 Determination's 8 new obligations
The eight additional obligations in the Tax Agent Services (Code of Professional Conduct) Determination 2024, including false/misleading statement rules and QMS.
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5 June 2026
Foreign Resident CGT Withholding (FRCGW): 15% Rate and $0 Threshold from 1 January 2025
From 1 January 2025 the FRCGW rate rises to 15% (from 12.5%) and the $750,000 threshold is removed, so every taxable Australian property sale triggers withholding under TAA 1953 Sch 1 Subdiv 14-D.
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5 June 2026
Diverted Profits Tax (DPT): 40% Penalty Rate on Significant Global Entities
Australia's DPT under Part IVA and Division 145 of TAA 1953 imposes a 40% tax on profits diverted offshore by significant global entities with A$1 billion+ global revenue, applying since 1 July 2017.
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5 June 2026
Public Country-by-Country Reporting in Australia: $1B Global, $10M AU Revenue from 1 July 2024
Australia's public CbC reporting under the 2024 Treasury Laws Amendment applies to MNE groups with A$1B+ global revenue and A$10M+ AU-sourced revenue, for periods starting on or after 1 July 2024.
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5 June 2026
TFN Withholding: 47% Top Rate When No Tax File Number is Quoted
Employers and investment bodies must withhold at 47% (the top marginal rate plus Medicare levy) where a payee fails to quote a TFN, under TAA 1953 Sch 1 Subdiv 12-E and 12-B.
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5 June 2026
PAYG Withholding for Foreign Resident Employees: WHM, Foreign Resident Schedules and No Tax-Free Threshold
Foreign resident employees face PAYG withholding at 32.5%-45% with no tax-free threshold; working holiday makers (subclass 417/462) are taxed at a flat 15% from the first dollar up to $45,000 by registered WHM employers.
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5 June 2026
ATO Corporate Tax Transparency: Section 3C TAA 1953 and the $100 Million Threshold
Under section 3C of TAA 1953 the ATO publishes total income, taxable income and tax payable for corporate tax entities with $100M+ total income (public and foreign-owned), $200M+ private companies, plus PRRT payers.
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5 June 2026
ASX Corporate Governance Council Principles and Recommendations (4th Edition)
The 4th edition of the ASX Corporate Governance Principles took effect for financial years starting on or after 1 January 2020 with 8 Principles and 35 recommendations, disclosed under Listing Rule 4.10.3 on an 'if not, why not' basis.
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5 June 2026
Section 708 Corporations Act: Capital Raising Without a Prospectus
Section 708 of the Corporations Act 2001 lets companies raise capital without a disclosure document via small-scale (s 708(1): 20 investors, $2M, 12 months), sophisticated investor (s 708(8): $2.5M assets or $250K income), and professional investor (s 708(11)) exemptions.
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5 June 2026
Prospectus and Disclosure Exemptions under Chapter 6D Corporations Act
Chapter 6D recognises full and short-form prospectuses, profile statements, and the Offer Information Statement (OIS, capped at $10M raised) plus tailored employee share scheme relief under ASIC Class Order 14/1000.
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5 June 2026
AFCA Jurisdiction and Monetary Limits: $1.263M Cap from 1 January 2024
From 1 January 2024 AFCA can hear consumer disputes up to $1,263,000 and small business credit facilities up to $6,317,000, with sub-limits for income protection, general insurance and uncapped superannuation jurisdiction.
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5 June 2026
ePayments Code 2022: ASIC's Updated Consumer Protections for Electronic Payments
ASIC published the updated ePayments Code on 2 June 2022 (mandatory from 2 June 2023), covering mistaken internet payments, unauthorised transactions, NPP payments and complaints handling.
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5 June 2026
BNPL Becomes Regulated Credit: ACL Required from 10 June 2025
The Treasury Laws Amendment (Responsible Buy Now Pay Later and Other Measures) Act 2024 brings BNPL contracts into the NCCP Act as 'low cost credit contracts', requiring providers to hold an ACL from 10 June 2025.
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5 June 2026
AHPRA Mandatory Notifications: Health Practitioner Reporting Obligations Under National Law
Mandatory notifications to AHPRA under the Health Practitioner Regulation National Law 2009: when practitioners, employers and education providers must report notifiable conduct.
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5 June 2026
AN-ACC: Australian National Aged Care Classification Residential Funding Model
AN-ACC replaced ACFI from 1 October 2022 as the residential aged care subsidy model: 13 classes, fixed and variable funding components.
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5 June 2026
NDIS Restrictive Practices Authorisation: Regulated Restrictive Practice Rules
Five regulated restrictive practices under the NDIS Quality and Safeguards Rules: seclusion, chemical, mechanical, physical and environmental restraint; state RPA authorisation and BSPs.
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5 June 2026
Medicare Benefits Schedule (MBS) Provider Obligations Under the Health Insurance Act 1973
Medicare provider compliance: provider numbers, bulk billing, MBS item compliance, fraud and benefit recovery under the Health Insurance Act 1973.
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5 June 2026
Pharmaceutical Benefits Scheme (PBS): Approved Pharmacist and Prescriber Obligations
PBS compliance under the National Health Act 1953: approved pharmacy, approved prescriber, $7.70 general patient charge (2024), safety net thresholds.
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5 June 2026
TGA Medical Device Classification: Risk Classes, IVDs and Conformity Assessment
TGA classification of medical devices under Therapeutic Goods (Medical Devices) Regulations 2002: Class I, IIa, IIb, III, AIMD, IVD Class 1-4, ARTG inclusion.
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5 June 2026
Poisons Standard (SUSMP): Medicines and Poisons Scheduling in Australia
Schedules 2-9 of the Poisons Standard under section 52D of the Therapeutic Goods Act 1989: Pharmacy Medicine, Pharmacist Only, Prescription Only, Controlled and Prohibited drugs.
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5 June 2026
Land Tax by State: NSW, Vic, Qld, WA, SA and Tas Regimes and Thresholds
Land tax thresholds, principal place of residence exemptions and foreign owner surcharges across NSW, Vic, Qld, WA, SA and Tas land tax legislation.
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5 June 2026
Public Interest Disclosure Act 2013 (Cth): PID Scheme for Commonwealth Public Officials
The Public Interest Disclosure Act 2013 (Cth): who can disclose, who they can disclose to, internal vs external/emergency disclosures and protections from reprisal.
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5 June 2026
APS Code of Conduct: Section 13 Public Service Act 1999 Obligations
The 13 elements of the APS Code of Conduct under section 13 of the Public Service Act 1999: honesty, integrity, lawful directions, respect and the ASLC.
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5 June 2026
NSW HRIPA: Health Records and Information Privacy Act 2002 and 15 HPPs
The 15 Health Privacy Principles (HPPs) under the Health Records and Information Privacy Act 2002 (NSW) applying to NSW public and private health service providers.
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5 June 2026
Victorian Health Records Act 2001: 11 HPPs for Public and Private Health Providers
Victorian Health Records Act 2001: 11 Health Privacy Principles (HPPs) for public and private health service providers, administered by OVIC.
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3 June 2026
AML/CTF program — Part A and Part B explained
How a reporting entity's AML/CTF program splits into a Part A general program and a Part B customer identification program under the AML/CTF Act.
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3 June 2026
AUSTRAC IFTI reporting — international funds transfer instructions
When reporting entities must lodge an International Funds Transfer Instruction (IFTI) report with AUSTRAC, including the 10 business day deadline.
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3 June 2026
AUSTRAC threshold transaction reports — the $10,000 cash rule
When reporting entities must lodge a Threshold Transaction Report (TTR) with AUSTRAC for physical currency transactions of $10,000 or more.
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3 June 2026
Designated services — Table 1 of section 6 AML/CTF Act
How section 6 Table 1 of the AML/CTF Act lists the 50+ financial services that trigger reporting-entity status under Australia's AML regime.
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3 June 2026
Ongoing customer due diligence (OCDD) under the AML/CTF Act
How reporting entities must conduct ongoing customer due diligence including transaction monitoring and customer information refresh.
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3 June 2026
Politically exposed persons (PEP) screening under the AML/CTF Act
How reporting entities must identify and apply enhanced customer due diligence to politically exposed persons under Chapters 4 and 15 of the AML/CTF Rules.
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3 June 2026
Correspondent banking relationships under the AML/CTF Act
How reporting entities establishing correspondent banking relationships must conduct due diligence under Part 8 of the AML/CTF Act.
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3 June 2026
Tipping off offence — section 123 of the AML/CTF Act
How section 123 of the AML/CTF Act criminalises disclosing the existence of a suspicious matter report or related information.
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3 June 2026
AUSTRAC reporting deadlines: SMR, TTR, IFTI & ACR timeframes (2026)
Lodgment deadlines for AUSTRAC's core reports — suspicious matter (SMR), threshold transaction (TTR, $10,000+ cash), IFTI and annual compliance — in one table.
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3 June 2026
Enhanced Customer Due Diligence (ECDD) triggers under the AML/CTF Rules
When reporting entities must apply Enhanced Customer Due Diligence including for PEPs, suspicion of ML/TF and high-risk jurisdictions.
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3 June 2026
AML/CTF Compliance Officer (AMLCO) — role and statutory responsibilities
Why every reporting entity must appoint an AML/CTF Compliance Officer and what the role covers under the AML/CTF Rules.
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3 June 2026
AML/CTF Act 2024 reforms — Tranche 2 implementation timeline
Key statutory and operational dates in the rollout of the AML/CTF Amendment Act 2024 covering existing entities and new Tranche 2 reporting entities.
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3 June 2026
Sex Discrimination Act 1984 (Cth): Overview, Coverage and Positive Duty
Plain-English guide to the Sex Discrimination Act 1984 — direct/indirect discrimination, sexual harassment, hostile workplace environments and the positive duty.
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3 June 2026
Racial Discrimination Act 1975: Section 9, Section 18C and AHRC Complaints
Overview of the Racial Discrimination Act 1975 — unlawful racial discrimination under s 9, racial vilification under s 18C, the s 18D defences and AHRC complaints.
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3 June 2026
Disability Discrimination Act 1992: Reasonable Adjustments and Standards
Plain-English guide to the Disability Discrimination Act 1992 — direct/indirect discrimination, reasonable adjustments, areas of public life and Disability Standards.
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3 June 2026
Age Discrimination Act 2004: Protections, Areas Covered and Defences
Overview of the Age Discrimination Act 2004 (Cth) — protected ground of age, areas of public life, exemptions and AHRC complaint process.
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3 June 2026
AHRC Act 1986: Complaint Process, Conciliation and Federal Court Proceedings
How the Australian Human Rights Commission Act 1986 operates — Part IIB complaint process, conciliation and Federal Court proceedings under s 46PO.
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3 June 2026
Section 15A Fair Work Act: New Casual Employee Definition (Aug 2024)
How section 15A of the Fair Work Act defines a casual employee from 26 August 2024 under the Closing Loopholes No. 2 reforms — the objective 4-factor test.
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3 June 2026
Transfer of Business: Part 2-8 of the Fair Work Act Explained
How Part 2-8 of the Fair Work Act 2009 handles transferring instruments, accrued entitlements and continuity of service when a business transfers.
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3 June 2026
FWC Annual Wage Review: National Minimum Wage and Award Increases
How the Fair Work Commission's annual wage review under s 285 sets the National Minimum Wage Order and modern award minimum rates each year.
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3 June 2026
Paid Parental Leave Scheme: 2024-2026 Increases and Super on PPL
How the Commonwealth Paid Parental Leave scheme is expanding to 26 weeks by 2026 — eligibility, the staged increases and superannuation on PPL from 1 July 2025.
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3 June 2026
Section 119 Fair Work Act: NES Redundancy Pay Scale and Small Business Exclusion
How the NES redundancy pay scale in s 119 of the Fair Work Act works — years of service to weeks of pay, and the small business employer exclusion in s 121.
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3 June 2026
Paid Family and Domestic Violence Leave: 10 Days Under Section 106B
How the 10-day paid family and domestic violence leave entitlement under s 106B of the Fair Work Act works for all employees, including casuals.
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3 June 2026
FWC Good Faith Bargaining Orders and Majority Support Determinations
How the Fair Work Commission makes good faith bargaining orders under s 240 and majority support determinations under s 230 of the Fair Work Act.
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3 June 2026
High Risk Work Licences (HRWL) in Australia: 29 Classes Under WHS Regulations
Schedule 3 of the model WHS Regulations sets out 29 high risk work licence classes covering scaffolding, dogging, rigging, cranes, hoists, forklifts and pressure equipment.
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3 June 2026
White Card (Construction Induction Training) Requirements Under the WHS Regulations
Construction induction training (the White Card) is mandatory under regulation 316 of the model WHS Regulations and is mutually recognised across all Australian states and territories.
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3 June 2026
Asbestos Removal Licence: Class A (Friable) vs Class B (Non-Friable) Under WHS Regulations
WHS Regulations Chapter 8 sets out Class A and Class B asbestos removal licences. Class A covers friable asbestos; Class B covers non-friable removal above 10 square metres.
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3 June 2026
Hazardous Chemicals Classification Under GHS 7 and WHS Regulations Chapter 7
Since 1 January 2023, Australian PCBUs must classify and label workplace hazardous chemicals using the 7th revised edition of the Globally Harmonised System (GHS 7).
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3 June 2026
Silica Dust Controls and the Engineered Stone Ban (2024-2025)
From 1 July 2024 Australia banned engineered stone use, supply and manufacture. From 1 September 2024 stronger crystalline silica controls apply across all industries.
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3 June 2026
Security of Payment Act 1999 (NSW): Payment Claims, Schedules and Adjudication
The Building and Construction Industry Security of Payment Act 1999 (NSW) gives subcontractors a statutory right to progress payments, with strict 10 business day timelines.
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3 June 2026
Security of Payment Act 2002 (Vic): 2026 Reforms to Payment Claims and Adjudication
Victoria's Building and Construction Industry Security of Payment Act 2002 was overhauled on 15 April 2026, abolishing excluded amounts and reference dates.
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3 June 2026
Building Industry Fairness (Security of Payment) Act 2017 (Qld): BIFA Claims and Trust Accounts
Queensland's BIFA replaces pay-when-paid clauses with a statutory right to payment, mandates project trust accounts, and protects retention through retention trust accounts.
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3 June 2026
National Construction Code (NCC) 2025: Volumes 1, 2 and 3
The NCC 2025 was released on 1 May 2026 and comprises Volume 1 (Class 2-9 buildings), Volume 2 (Class 1 and 10), and Volume 3 (Plumbing Code of Australia).
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3 June 2026
Plant Safety Under WHS Regulations Chapter 5: Design and Plant Registration
Chapter 5 of the model WHS Regulations sets duties for plant designers, manufacturers, importers and PCBUs, including registration of plant designs and items listed in Schedule 5.
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3 June 2026
Hazardous Manual Tasks Under WHS Regulations Part 4.2
Part 4.2 of the model WHS Regulations requires PCBUs to manage risks from hazardous manual tasks - repetitive movement, sustained force or awkward postures that cause MSDs.
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3 June 2026
Working at Heights and Fall Protection Under WHS Regulations Part 4.4
Part 4.4 of the model WHS Regulations sets out duties to manage the risk of falls. The 2-metre threshold triggers high risk construction work under regulation 291.
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3 June 2026
Customs Act 1901 importer obligations: declarations, tariff classification and valuation
Importer duties under the Customs Act 1901 - lodging import declarations, self-assessing tariff classification under the Customs Tariff Act 1995, and valuing goods correctly.
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3 June 2026
Excise Act 1901 and Excise Tariff Act 1921: alcohol, fuel, tobacco and PSP
Excise framework for alcohol, fuel and tobacco - rates set by the Excise Tariff Act 1921, indexation, and the periodic settlement permission regime administered by the ATO.
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3 June 2026
Customs Act Part XVB anti-dumping and anti-circumvention system
Australia's anti-dumping framework under Part XVB of the Customs Act 1901 - dumping and countervailing duties, the Anti-Dumping Commission, and Division 5A anti-circumvention inquiries.
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3 June 2026
ACCU Scheme: Carbon Credits (Carbon Farming Initiative) Act 2011 and Climate Active
Australian Carbon Credit Unit issuance under the Carbon Credits (Carbon Farming Initiative) Act 2011, approved ACCU methods and the Climate Active certification programme.
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3 June 2026
Safeguard Mechanism: 2023 reforms, baselines and 100,000 tCO2-e threshold
The reformed Safeguard Mechanism from 1 July 2023 - covering facilities emitting more than 100,000 tCO2-e per year with baselines declining 4.9% annually to 2030.
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3 June 2026
Renewable Energy Target: LRET 33,000 GWh and the small-scale STC scheme to 2030
Renewable Energy (Electricity) Act 2000 framework - the 33,000 GWh Large-scale Renewable Energy Target through 2030 and the SRES small-scale technology certificate scheme.
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3 June 2026
Native Title Act 1993: future acts, ILUAs and the right to negotiate
The future act regime under the Native Title Act 1993 (Cth) - Indigenous land use agreements (ILUAs), right to negotiate procedure, and arbitral determinations.
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3 June 2026
EPBC Act environmental offsets policy: like-for-like, direct and indirect offsets
The EPBC Act 1999 environmental offsets policy - like-for-like principle, the 90% direct offsets requirement, and offset management plans for protected matters.
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3 June 2026
OPGGSA: offshore petroleum, greenhouse gas storage, NOPSEMA and titles
The Offshore Petroleum and Greenhouse Gas Storage Act 2006 regime - title types, NOPSEMA's safety and environmental remit, and NOPTA's titles administration.
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3 June 2026
Contaminated land regimes by state: notification duties and remediation orders
State and territory contaminated land laws - NSW CLM Act 1997, Vic EP Act 2017 Part 4.4 and Qld EP Act 1994 - covering notification duties, audits and remediation.
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3 June 2026
Australian foreign-bribery offences: Criminal Code Division 70 and failure to prevent
Foreign bribery offences in Criminal Code Division 70 - section 70.2, the broadened section 70.2A, and the new section 70.5A failure-to-prevent offence from 8 September 2024.
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3 June 2026
Tax whistleblower protections: Taxation Administration Act 1953 Part IVD
Tax-specific whistleblower protections under Part IVD of the Taxation Administration Act 1953 - eligible whistleblowers, eligible recipients and protected disclosures to the ATO.
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3 June 2026
APES 205 Conformity with Accounting Standards explained
APES 205 requires members of Australian professional accounting bodies to take steps to ensure financial statements conform with applicable accounting standards. Plain-English guide.
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2 June 2026
WGEA six Gender Equality Indicators — what each one covers
How the six Gender Equality Indicators under the Workplace Gender Equality Act 2012 structure annual reporting by non-public sector employers with 100+ employees.
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2 June 2026
Protected action ballot orders — section 443 of the Fair Work Act
How the Fair Work Commission grants protected action ballot orders under section 443 of the Fair Work Act 2009, and the requirements for industrial action to attract immunity.
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2 June 2026
Fair Work Information Statement and Casual Employment Information Statement
When employers must give the Fair Work Information Statement and the Casual Employment Information Statement under sections 124 and 125B of the Fair Work Act.
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2 June 2026
Fair Work Ombudsman enforcement powers — notices, undertakings and litigation
How the Fair Work Ombudsman uses Compliance Notices, Enforceable Undertakings, Infringement Notices and Federal Court litigation to enforce the Fair Work Act.
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2 June 2026
Tax Administration Act shortfall penalties — base, intentional disregard and reckless
How shortfall penalties under Division 284 of Schedule 1 to the Taxation Administration Act 1953 are calculated for false or misleading statements.
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2 June 2026
ATO general interest charge and shortfall interest charge
How the ATO's general interest charge (GIC) and shortfall interest charge (SIC) apply to unpaid tax debts and amended assessment shortfalls.
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2 June 2026
ASIC reportable situations regime — deemed significance tests under RG 78
How the reportable situations regime under section 912D of the Corporations Act 2001 captures core obligations breaches, with deemed significance tests under RG 78.
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2 June 2026
ASIC investigation powers — section 19 examination and section 33 notices
How ASIC uses section 19 examinations, section 30 notices and section 33 notices under the ASIC Act to investigate suspected contraventions.
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2 June 2026
ACCC section 155 compulsory notices under the Competition and Consumer Act
How the ACCC uses compulsory information-gathering notices under section 155 of the Competition and Consumer Act 2010 to investigate suspected breaches.
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2 June 2026
Corporate criminal responsibility under Part 2.5 of the Criminal Code
How Part 2.5 of the Criminal Code Act 1995 (Cth) attributes physical and fault elements to bodies corporate, including the 'corporate culture' test in section 12.3.
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2 June 2026
Personal liability of officers under Commonwealth strict and absolute liability offences
How Commonwealth executive officer liability provisions personally expose directors and officers for corporate contraventions of specified Acts.
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2 June 2026
FWC stop-sexual-harassment orders under section 527D of the Fair Work Act
How the Fair Work Commission's stop-sexual-harassment jurisdiction under section 527D operates following the Respect@Work reforms.
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2 June 2026
APP 3: Collection of Solicited Personal Information
Australian Privacy Principle 3 limits collection of personal information to what is reasonably necessary, with stricter consent rules for sensitive information.
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2 June 2026
APP 5: Notification at the Point of Collection
Australian Privacy Principle 5 requires APP entities to notify individuals of specified matters at or before the time their personal information is collected.
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2 June 2026
APP 6: Use and Disclosure of Personal Information
Australian Privacy Principle 6 restricts use and disclosure of personal information to the primary purpose of collection unless a specific exception applies.
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2 June 2026
APP 7: Direct Marketing Rules for Australian Organisations
Australian Privacy Principle 7 governs how organisations may use personal information for direct marketing and requires a free, simple opt-out in every communication.
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2 June 2026
APP 9: Adoption, Use and Disclosure of Government Identifiers
Australian Privacy Principle 9 prohibits organisations from adopting, using or disclosing government related identifiers such as tax file numbers and Medicare numbers except in limited cases.
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2 June 2026
APP 10: Quality of Personal Information
Australian Privacy Principle 10 requires APP entities to take reasonable steps to ensure personal information is accurate, up-to-date and complete at collection, use and disclosure.
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2 June 2026
APP 12: Individual Right of Access to Personal Information
Australian Privacy Principle 12 gives individuals a right to access their personal information held by an APP entity, with prescribed timeframes and limited grounds for refusal.
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2 June 2026
APP 13: Correction of Personal Information
Australian Privacy Principle 13 requires APP entities to correct personal information on request and to associate a statement of correction where correction is refused.
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2 June 2026
OAIC Investigation Powers and Section 52 Determinations
Part V of the Privacy Act gives the Information Commissioner investigation powers and the ability to make binding section 52 determinations after a privacy complaint or own-motion inquiry.
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2 June 2026
Developing a Binding APP Code Under Part IIIB
Part IIIB of the Privacy Act enables the Information Commissioner to register binding APP codes that set out how APP entities must apply or comply with one or more APPs.
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2 June 2026
Telco 2-Year Metadata Retention Rule (TIA Act Part 5-1A)
Part 5-1A of the Telecommunications (Interception and Access) Act 1979 requires carriers and carriage service providers to retain prescribed telecommunications data for at least two years.
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2 June 2026
Content of an Eligible Data Breach Statement (s 26WK)
Section 26WK of the Privacy Act prescribes the content of the statement an entity must give the OAIC when there has been an eligible data breach under the Notifiable Data Breaches scheme.
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2 June 2026
Franchising Code of Conduct 2024 Update: What Changed From 1 April 2025
Plain-English guide to the Competition and Consumer (Industry Codes—Franchising) Regulations 2024, which replaced the 2014 Code from 1 April 2025.
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2 June 2026
Mandatory Food and Grocery Code of Conduct: How It Works From 2025
The Food and Grocery Code became mandatory on 1 April 2025 for retailers and wholesalers with over $5 billion in supermarket turnover. Here's what suppliers need to know.
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2 June 2026
Horticulture Code of Conduct: Trader and Grower Obligations Explained
The Competition and Consumer (Industry Codes—Horticulture) Regulations 2017 sets minimum rules for fruit and vegetable trading. Here's how the mandatory Code works.
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2 June 2026
Dairy Code of Conduct: Milk Supply Agreements and Minimum Price Rules
The Competition and Consumer (Industry Codes—Dairy) Regulations 2019 govern dealings between dairy farmers and processors, including minimum price disclosure.
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2 June 2026
APRA CPS 234 Information Security: The Standalone Deep Dive
Plain-English guide to APRA Prudential Standard CPS 234 Information Security — in force since 1 July 2019, with 72-hour breach notification to APRA.
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2 June 2026
APRA CPS 230 Operational Risk Management: The Standalone Deep Dive
Plain-English deep dive on Prudential Standard CPS 230, which commenced 1 July 2025 and replaced CPS 231 Outsourcing and CPS 232 Business Continuity.
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2 June 2026
APRA SPS 530 Investment Governance: Stress Testing and Liquidity for Super Trustees
Plain-English guide to Prudential Standard SPS 530 Investment Governance — the obligations on RSE licensees for stress testing, valuation and liquidity.
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2 June 2026
APRA CPS 232 Business Continuity: What It Required Before CPS 230 Took Over
Background on Prudential Standard CPS 232 Business Continuity Management, which was absorbed into CPS 230 from 1 July 2025 (with a transition for non-SFIs).
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2 June 2026
ESOS Act 2000: How CRICOS and the Tuition Protection Service Work
Plain-English guide to the Education Services for Overseas Students Act 2000, CRICOS registration and the Tuition Protection Service for international students.
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2 June 2026
NDIS Quality and Safeguards Commission: Registration, Banning Orders and Penalties
Plain-English overview of NDIS Commission powers — registration, complaints, banning orders, and civil penalties up to $1.6m for companies under the NDIS Act.
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2 June 2026
Strengthened Aged Care Quality Standards: What Changed Under the Aged Care Act 2024
Plain-English guide to the strengthened Aged Care Quality Standards under the new Aged Care Act 2024 — what's in scope and when each Standard applies.
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2 June 2026
TGA Sponsor Obligations: ARTG Inclusion and Adverse Event Reporting
Plain-English guide to sponsor obligations under the Therapeutic Goods Act 1989 — ARTG inclusion, pharmacovigilance, and 15-day adverse event reporting.
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2 June 2026
Australian Government Lobbying Code of Conduct + Register of Lobbyists Explained
How the Lobbying Code of Conduct, administered by the Attorney-General's Department, regulates third-party lobbyists contacting Commonwealth representatives.
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2 June 2026
FATA 1975 + FIRB Thresholds 2026: When Foreign Investment Needs Approval
Foreign Acquisitions and Takeovers Act 1975 monetary thresholds and FIRB approval triggers as indexed on 1 January 2026, including FTA and sensitive sector rules.
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2 June 2026
ASIC Market Integrity Rules: Who They Apply To and How ASIC Enforces Them
Overview of ASIC's Market Integrity Rules for securities, futures and capital markets, including who must comply and the Markets Disciplinary Panel enforcement framework.
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2 June 2026
NCCP Act + Australian Credit Licence (ACL): General Conduct Obligations Under s 47
Overview of the National Consumer Credit Protection Act 2009 and section 47 general conduct obligations for Australian Credit Licence holders.
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2 June 2026
Consumer Data Right: Banking Data Holder and Accredited Data Recipient Duties
How the Consumer Data Right works in banking, including data holder obligations and the ACCC accreditation process for data recipients.
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2 June 2026
FSANZ Act 1991 + Food Standards Code: Structure of Chapters and Schedules 1-29
How the Food Standards Australia New Zealand Act 1991 establishes the Food Standards Code and the role of Standards, Chapters and Schedules.
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2 June 2026
National Electricity Law, Rules and AER Enforcement: 2026 Penalty Framework
How the National Electricity Law and Rules are enforced by the AER, including the three-tier civil penalty regime and recent enforcement outcomes.
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2 June 2026
Telecommunications Act 1997: Carrier Licence vs CSP and Section 313 Obligations
How the Telco Act distinguishes carriers from carriage service providers, the carrier licensing regime and section 313 law enforcement assistance duties.
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2 June 2026
Commonwealth Procurement Rules 2025: What's Changed From 17 November 2025
The current Commonwealth Procurement Rules effective 17 November 2025, including the $125,000 threshold, ethics rules and value for money obligations.
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2 June 2026
Proceeds of Crime Act 2002 (Cth): Restraint, Forfeiture and Unexplained Wealth
How the Proceeds of Crime Act 2002 (Cth) confiscation regime works, including the roles of the CDPP, AFP and the Criminal Assets Confiscation Taskforce.
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2 June 2026
ACNC Annual Information Statement and Financial Reporting Tiers Explained
How ACNC charity size thresholds set reporting obligations, including AIS due dates and audit/review requirements for medium and large charities.
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2 June 2026
Influencer marketing disclosure rules in Australia
Influencer disclosure rules in Australia: how the Australian Consumer Law and AANA Code require creators and brands to clearly label paid, gifted and affiliate posts.
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1 June 2026
ASX continuous disclosure: Listing Rule 3.1 and the carve-outs
ASX-listed entities must immediately disclose price-sensitive information under Listing Rule 3.1. Here's the rule, the 3.1A carve-outs, and the ASIC + private-litigation enforcement path.
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1 June 2026
The General Insurance Code of Practice: what insurers commit to
The Insurance Council of Australia's General Insurance Code of Practice binds subscribing insurers to standards above the legal minimum. Here's coverage, claims handling, vulnerability and Code Governance Committee oversight.
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1 June 2026
FATCA and CRS: Australia's international tax-information regimes
FATCA (the US Foreign Account Tax Compliance Act) and CRS (the OECD Common Reporting Standard) require Australian financial institutions to identify and report on foreign-tax-resident customers.
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1 June 2026
Federal procurement and the Indigenous Procurement Policy
Commonwealth procurement is governed by the Commonwealth Procurement Rules under the PGPA Act. The Indigenous Procurement Policy sets targets for contracting with Indigenous businesses.
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1 June 2026
Allergen labelling in Australia: Plain English Allergen Labelling (PEAL) explained
Food Standards Code Standard 1.2.3 requires mandatory declaration of 10 prescribed allergens. PEAL took effect 25 February 2024 with a transition period to 25 February 2027.
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1 June 2026
The Biosecurity Act 2015: import, export and the legal framework
Australia's biosecurity regime is set by the Biosecurity Act 2015, which replaced the Quarantine Act 1908. Here's the framework and the enforcement reach.
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1 June 2026
Crowd-Sourced Funding in Australia: the Part 6D.3A regime
Crowd-Sourced Funding under Part 6D.3A of the Corporations Act lets eligible companies raise capital from retail investors via a licensed intermediary. Here's the framework, the caps, and the intermediary licence.
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1 June 2026
The National Construction Code: what builders and developers must comply with
The NCC sets minimum technical standards for the design and construction of buildings in Australia. Adopted by each state through local building Acts.
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1 June 2026
AFSL Responsible Managers: ASIC Regulatory Guide 105 explained
An AFS licensee must demonstrate organisational competence through Responsible Managers. RG 105 sets the qualifications and experience expected. Here's the framework.
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1 June 2026
Workers compensation in Australia: state-by-state
Workers compensation is a state and territory matter in Australia, with one Commonwealth scheme covering Commonwealth and ACT public-sector workers. Here's the scheme administrator in each jurisdiction.
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1 June 2026
Australian tax residency: the tests for individuals and companies
Tax residency is determined under the Income Tax Assessment Act 1936. Individuals have four alternative tests; companies have separate corporate residency tests. Here's the framework.
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1 June 2026
Fair Work Act recordkeeping: what every employer must keep and for how long
Sections 535 and 536 of the Fair Work Act require employers to keep prescribed employee records and provide pay slips within one working day of payment. Records must be kept for 7 years.
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1 June 2026
APRA CPS 220 Risk Management: the framework explained
APRA's Prudential Standard CPS 220 sets risk management governance and framework requirements for ADIs and insurers. Here's how it fits with CPS 510 (governance) and CPS 230 (operational risk).
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1 June 2026
Australian superannuation contribution caps: concessional, non-concessional and bring-forward
Super contribution caps are indexed annually. Here's how the concessional and non-concessional caps work, the bring-forward rule, and where to verify the FY27 figures.
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1 June 2026
The CGT main residence exemption explained
Selling your main residence is generally exempt from capital gains tax. Here are the conditions, the 6-month rule, the 6-year absence rule, and the partial-use carve-outs.
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1 June 2026
EU Carbon Border Adjustment Mechanism (CBAM): what it means for Australian exporters
The EU's CBAM puts a carbon price at the EU border on imports of cement, iron + steel, aluminium, fertiliser, electricity and hydrogen. Definitive period from 1 January 2026. Here's the impact on Australian exporters.
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1 June 2026
NDIS Practice Standards: the modules every registered provider is audited against
Registered NDIS providers are audited against the NDIS Practice Standards. Here are the Core and supplementary modules, and how verification vs certification audits work.
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1 June 2026
Defence Trade Controls Act and the AUKUS amendments
The Defence Trade Controls Act 2012 controls supply of military and dual-use technology. The Defence Trade Controls Amendment Act 2024 introduced new offences and the AUKUS licence-free environment.
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1 June 2026
Stamp duty in Australia: the state-by-state transfer duty landscape
Stamp duty (transfer duty) on property and other dutiable transactions is a state tax. Rates, thresholds and foreign-purchaser surcharges all vary by state. Here's the framework.
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1 June 2026
OTC derivatives trade reporting in Australia: the ASIC rules
ASIC's Derivative Transaction Rules (Reporting) require entities trading certain OTC derivatives to report transactions to a licensed Trade Repository. The 2024 rebuild commenced 21 October 2024.
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1 June 2026
The Privacy Act statutory tort for serious invasions of privacy
Schedule 2 to the Privacy and Other Legislation Amendment Act 2024 created a new statutory cause of action for serious invasions of privacy. It commenced 10 June 2025. Here's the framework.
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1 June 2026
WGEA gender pay gap publication: what's reported and what's published
Since February 2024 the Workplace Gender Equality Agency publishes employer-level gender pay gaps. Here's how the reporting regime works and what is now public.
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1 June 2026
The Foreign Influence Transparency Scheme (FITS): when registration is required
The Foreign Influence Transparency Scheme Act 2018 requires registration of persons undertaking activities for foreign principals in connection with political or governmental processes. Here are the triggers and the penalties.
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1 June 2026
The My Health Records Act 2012: access, controls and offences
The My Health Records Act 2012 establishes Australia's My Health Record system. Strict access rules, audit logging, and significant criminal penalties apply for unauthorised access.
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1 June 2026
Design and Distribution Obligations (DDO): RG 274 + the Target Market Determination
DDO under Part 7.8A of the Corporations Act requires issuers and distributors of retail financial products to design products for an identified target market. Here's the TMD, the distribution duties and the penalties.
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1 June 2026
WHS Act primary duty (section 19): what 'reasonably practicable' actually requires
The primary duty in section 19 of the model WHS Act requires a PCBU to ensure, so far as is reasonably practicable, the health and safety of workers. Here's the test and the officer due-diligence overlay.
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1 June 2026
Workplace surveillance Acts in Australia: NSW, ACT and the patchwork
Some states have specific workplace surveillance Acts; others rely on the Privacy Act and state surveillance-devices Acts. Here's the framework — particularly for NSW + ACT employers.
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1 June 2026
AUSTRAC Compliance Report (ACR): the annual lodgement explained
Reporting entities must lodge an annual AUSTRAC Compliance Report covering the preceding calendar year. Here's what's in it, the due date, and how AUSTRAC uses the data.
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1 June 2026
ASIC Product Intervention Orders (PIOs): the power explained
ASIC can make Product Intervention Orders to prohibit features of financial or credit products that cause consumer detriment. Here are the conditions, the duration limits, and the recent uses.
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1 June 2026
Country of Origin labelling in Australia: the Information Standard explained
Most food sold in Australia must carry country-of-origin labelling under the Country of Origin Food Labelling Information Standard 2016, made under the Australian Consumer Law.
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1 June 2026
GEMS Act energy efficiency standards and labelling
The Greenhouse and Energy Minimum Standards Act 2012 sets energy efficiency standards and labelling for prescribed appliances. Here's what's covered and what suppliers must do.
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1 June 2026
Personal Property Securities Act 2009: the PPSR and why registration matters
The PPSA created a single national register for security interests in personal property. Failure to register a security interest correctly can mean losing priority or having it vest in an administrator on insolvency.
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1 June 2026
Tax Practitioners Board Code of Conduct: what every registered tax practitioner must do
Registered tax agents, BAS agents and tax (financial) advisers are bound by the TPB Code of Conduct in the Tax Agent Services Act. Recent amendments tightened the obligations significantly.
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1 June 2026
SOCI Critical Infrastructure Risk Management Program (CIRMP) requirements
Responsible entities for certain critical infrastructure assets must have a Critical Infrastructure Risk Management Program under the SOCI Act. Here are the four hazard domains and the annual attestation.
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1 June 2026
The Privacy Act employee records exemption (section 7B): what it covers and what it doesn't
Section 7B(3) of the Privacy Act 1988 exempts acts and practices of organisations relating to employee records from the Australian Privacy Principles. The carve-out is narrower than many employers think.
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1 June 2026
Australia's 2024 vaping reforms: prescription model, pharmacy supply, import ban
The Therapeutic Goods Amendment (Vaping Reforms) Act 2024 restructured the regulation of nicotine vapes — prescription-only from 1 July 2024, pharmacy supply for adults from 1 October 2024.
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1 June 2026
APP 8 overseas disclosure: when AU businesses are accountable for what an overseas recipient does
Australian Privacy Principle 8 makes an APP entity accountable for what an overseas recipient does with personal information it discloses. Here's the rule, the exceptions, and how to discharge the obligation.
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1 June 2026
TIA Act data retention: the 2-year metadata regime explained
Telecommunications service providers must retain prescribed metadata for 2 years under the Telecommunications (Interception and Access) Act 1979. Here's the framework and the access rules.
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1 June 2026
The EPBC Act: matters of national environmental significance and 'controlled action' approvals
Projects likely to have a significant impact on matters of national environmental significance need approval under the Environment Protection and Biodiversity Conservation Act 1999. Here's the framework.
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1 June 2026
Reportable Conduct Schemes by state: who must notify and when
Reportable Conduct Schemes require heads of certain organisations to notify allegations of reportable conduct against employees. NSW, VIC and the ACT have operating schemes — others do not yet.
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1 June 2026
NDIS Pricing Arrangements and Price Limits: how registered providers must charge
The NDIA publishes Pricing Arrangements and Price Limits setting maximum prices for NDIS supports. Updated periodically with a major refresh each financial year. Here's the framework.
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1 June 2026
Whistleblower protection under Part 9.4AAA of the Corporations Act
Eligible whistleblowers in the corporate sector have legal protection for disclosures under Part 9.4AAA of the Corporations Act 2001. Here's who's eligible, who can receive disclosures, and the protections.
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1 June 2026
Trust taxation in Australia: Division 6 and section 100A explained
Australian trust taxation runs through Division 6 of the Income Tax Assessment Act 1936. Section 100A is a powerful anti-avoidance rule on reimbursement agreements that has been heavily updated by ATO guidance.
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1 June 2026
ACL misleading or deceptive conduct: sections 18 and 29
Section 18 of the Australian Consumer Law prohibits misleading or deceptive conduct in trade or commerce. Section 29 targets specific false representations about goods and services. Here's how they differ.
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1 June 2026
APRA CPS 520 Fit and Proper: who must be assessed and how
APRA's Prudential Standard CPS 520 requires APRA-regulated entities to ensure their Responsible Persons are fit and proper for their roles. Here's the scope and the annual assessment.
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1 June 2026
AHPRA and the Health Practitioner Regulation National Law
The Australian Health Practitioner Regulation Agency (AHPRA) administers a single national framework for registered health professions. Here's the structure, the 15 National Boards, and the mandatory notification regime.
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1 June 2026
Sport Integrity Australia: the federal sports-integrity regulator
Sport Integrity Australia commenced 1 July 2020 under the Sport Integrity Australia Act 2020. It administers anti-doping, match-fixing prevention, and member-protection across Australian sport.
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1 June 2026
Multi-employer bargaining under Closing Loopholes: the three streams explained
Closing Loopholes expanded multi-employer bargaining in the Fair Work Act. Here are the single-interest, supported, and cooperative streams and what each requires.
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1 June 2026
The AML/CTF risk-based approach: how AUSTRAC expects you to identify and mitigate risk
The AML/CTF Act 2006 requires reporting entities to take a risk-based approach to compliance. Here's how AUSTRAC expects you to identify, mitigate and manage money-laundering and terrorism-financing risk.
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1 June 2026
ASIC RG 234: advertising financial products and advice services
ASIC Regulatory Guide 234 sets the standards for advertising financial products and advice services in Australia. Here's what 'clear, accurate and balanced' actually requires.
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1 June 2026
The UN Guiding Principles on Business and Human Rights: what Australian businesses need to know
The UN Guiding Principles (UNGPs) set out the corporate responsibility to respect human rights. They underpin Modern Slavery Act statements, ESG due diligence, and Australian Government procurement.
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1 June 2026
Vulnerable customer protections in Australian financial services
Vulnerability is a core regulatory expectation across Australian financial services — including in ASIC RG 271, the Banking Code, the General Insurance Code, and ASIC's corporate plan priorities.
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1 June 2026
The Life Insurance Code of Practice: subscribers, monitoring and AFCA
The Life Insurance Code of Practice is the Financial Services Council's binding standard for subscribing life insurers. Here's coverage, claims handling, mental-health rules and Life Code Compliance Committee oversight.
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1 June 2026
The Fair Work Commission's new unfair-contracts jurisdiction for regulated workers
From 26 August 2024, the Fair Work Commission has a new jurisdiction to deal with unfair contractual terms in services contracts involving 'regulated workers' under Closing Loopholes.
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1 June 2026
Federal Court class actions: Part IVA explained
Part IVA of the Federal Court of Australia Act 1976 created the Federal Court's representative-proceedings regime in 1992. Here's how a class action is started, run and settled.
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1 June 2026
Privacy Act 2024 automated decision-making transparency: commencing 10 December 2026
The Privacy and Other Legislation Amendment Act 2024 added automated decision-making transparency obligations. They commence 10 December 2026. Here's what entities must disclose in their privacy policies.
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1 June 2026
ASX Listing Rule 10.1: shareholder approval for substantial related-party asset deals
ASX Listing Rule 10.1 requires shareholder approval for substantial acquisitions or disposals of assets between a listed entity and a related party. Here's the test and the process.
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1 June 2026
APRA SPS 250 Insurance in Superannuation: trustee obligations explained
APRA Prudential Standard SPS 250 sets the standards trustees must meet in providing insurance benefits to super-fund members. Here are the framework, the strategy and the value-for-money requirement.
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1 June 2026
Work-related deductions and the substantiation rules
To claim a work-related expense deduction, the taxpayer must keep records that substantiate the claim under Division 900 of the Income Tax Assessment Act 1997. Here's the framework and the $300 threshold.
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1 June 2026
ACNC External Conduct Standards: rules for charities operating overseas
Registered charities that operate outside Australia must meet four External Conduct Standards under the ACNC Act 2012. Here's what each Standard requires.
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1 June 2026
The Protective Security Policy Framework: what PSPF requires of Commonwealth entities
The PSPF sets mandatory security requirements for non-corporate Commonwealth entities and a recommended framework for others. Here's the 16-policy structure and how it reaches government contractors.
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1 June 2026
ASD's Information Security Manual: the controls AU government information systems must implement
The Australian Signals Directorate's Information Security Manual (ISM) is the federal cyber security controls framework. It's updated quarterly and extended via contracts to many businesses serving government.
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1 June 2026
PAYG instalments explained: who pays them, how the amount is set, and when
Pay As You Go (PAYG) instalments are quarterly prepayments of expected income tax for taxpayers with business or investment income. Here's the framework and the two calculation methods.
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1 June 2026
Division 7A: when private-company payments and loans become deemed dividends
Division 7A of the Income Tax Assessment Act 1936 deems certain payments, loans and forgiven debts from private companies to shareholders or associates as unfranked dividends. Here's how to avoid the deeming.
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1 June 2026
The National Greenhouse and Energy Reporting Act 2007 (NGER): who reports and what
Corporations with significant emissions or energy use must report annually under the NGER Act. The reports feed the Safeguard Mechanism, ASRS climate disclosure, and the National Greenhouse Account.
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1 June 2026
Competition and Consumer Act Part IV: cartels, misuse of market power, and anti-competitive conduct
Part IV of the Competition and Consumer Act 2010 prohibits anti-competitive conduct in Australian markets — cartels, exclusionary provisions, misuse of market power, and arrangements that substantially lessen competition.
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1 June 2026
Australia's new mandatory merger clearance regime (1 January 2026)
From 1 January 2026 Australia has a mandatory, suspensory pre-merger notification regime. Here's the framework, the notification thresholds, and the suspensory effect.
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1 June 2026
The modern awards system: how Australia's industrial floor is set
Modern awards set the minimum pay, hours, leave, allowances and conditions for most Australian employees. Here's how the system fits with the National Employment Standards and enterprise agreements.
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1 June 2026
Unfair dismissal under Part 3-2 of the Fair Work Act
Eligible employees can apply to the Fair Work Commission for an unfair dismissal remedy under Part 3-2. Here are the eligibility tests, the 21-day clock, and the remedies available.
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1 June 2026
The FWC anti-bullying jurisdiction (section 789FC) explained
A worker who reasonably believes they have been bullied at work can apply to the Fair Work Commission for orders to stop the bullying. Here's the test and the orders the FWC can make.
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1 June 2026
CGT small business concessions (Division 152): the four concessions explained
Division 152 of the Income Tax Assessment Act 1997 contains four CGT concessions for eligible small businesses. Used correctly, they can reduce or eliminate CGT on a business sale.
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1 June 2026
SuperStream: the data and payment standard for super contributions
SuperStream is the mandatory data and payment standard for super contributions and rollovers in Australia. Here's what employers must do and how the system fits with Payday Super from 1 July 2026.
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1 June 2026
Enterprise Agreements and the BOOT: making, voting and Fair Work Commission approval
How an Australian enterprise agreement is made, voted on and approved against the Better Off Overall Test under the Fair Work Act 2009.
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1 June 2026
The 11 National Employment Standards: a plain-English walkthrough
Detailed guide to the 11 minimum entitlements in the National Employment Standards under Part 2-2 of the Fair Work Act 2009.
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1 June 2026
Annual leave loading in Australia: 17.5% rule, awards and termination pay
How the 17.5% annual leave loading works under modern awards, section 90 of the Fair Work Act, and what happens on termination.
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1 June 2026
Comcare and the federal workers compensation scheme: SRC Act 1988 explained
Guide to Comcare, the Commonwealth workers compensation scheme, eligible employers and self-insurance licences under the SRC Act 1988.
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1 June 2026
Portable long service leave for construction: state schemes and the National Reciprocal Agreement
How portable long service leave works for construction workers in each Australian state and how the National Reciprocal Agreement preserves service.
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1 June 2026
Working Holiday Maker tax and super: 417 and 462 visa rules
How working holiday makers on 417 and 462 visas are taxed in Australia, plus super entitlements and the Departing Australia Superannuation Payment.
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1 June 2026
Genuine redundancy under section 389: consultation, redeployment and the unfair dismissal shield
What makes a redundancy genuine under section 389 of the Fair Work Act, the consultation duty in awards, and the redeployment test.
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1 June 2026
Heavy vehicle fatigue management: work diaries, standard hours, BFM and AFM
Driver fatigue rules under the Heavy Vehicle National Law, the three work and rest options, and work diary obligations.
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1 June 2026
Engineered stone ban and silica regulation: WHS rules from 2024 onwards
The 1 July 2024 engineered stone ban, stronger crystalline silica controls from 1 September 2024, and what PCBUs must do under WHS regulations.
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1 June 2026
Labour hire licensing in Australia: Victoria, Queensland, South Australia and the ACT
State labour hire licensing schemes, who they apply to, the host obligation not to engage unlicensed providers, and 2025 changes.
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1 June 2026
General protections, adverse action and the reverse onus under sections 340 and 361
How the Fair Work Act general protections regime works, what adverse action and workplace rights mean, and the reverse onus on employers under section 361.
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1 June 2026
Stop bullying orders: section 789FC applications to the Fair Work Commission
How a worker can apply for an order to stop workplace bullying under Part 6-4B of the Fair Work Act, the three-step test and what orders the Commission can make.
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1 June 2026
ASIC RG 97 fees and costs disclosure for super and managed investments
How issuers of super and managed investment products must disclose fees and costs in PDSs and periodic statements under ASIC RG 97.
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1 June 2026
ASIC industry funding levy: who pays, how it's calculated & the CRIS (2026)
How ASIC recovers costs from 52 industry subsectors via annual levies, and how the ex-post model and Cost Recovery Implementation Statement (CRIS) set each year's levy.
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1 June 2026
CSLR — Compensation Scheme of Last Resort explained
How the Compensation Scheme of Last Resort pays unpaid AFCA determinations against financial firms, and how subsector levies are calculated and capped.
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1 June 2026
R&D Tax Incentive — eligibility, registration and offset rates
How Australian companies register R&D activities with AusIndustry and claim the refundable or non-refundable R&D tax offset through their company tax return.
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1 June 2026
Part IVA ITAA 1936 — Australia's income tax general anti-avoidance rule
How Part IVA of the ITAA 1936 lets the Commissioner cancel tax benefits where a scheme has a dominant purpose of obtaining a tax benefit.
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1 June 2026
Division 7A and unpaid present entitlements from trusts to corporate beneficiaries
When a trust UPE owed to a corporate beneficiary becomes a Division 7A loan under TD 2022/11 and how to avoid the deemed dividend.
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1 June 2026
SMSF sole purpose test — section 62 of the SIS Act
How section 62 of the SIS Act requires an SMSF to be maintained solely to provide retirement benefits, and how trustees evidence compliance for audit.
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1 June 2026
TPB breach reporting — TASA 2024 reforms for tax practitioners
When registered tax practitioners must self-report or report another agent under the TPB's breach reporting regime that began on 1 July 2024.
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1 June 2026
Corporate tax residency reform — where the 2020 Budget package sits
Why the 2020 Budget proposal to clarify Australia's corporate tax residency rules using a 'significant economic connection' test still hasn't become law in 2026.
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1 June 2026
Instant asset write-off — $20,000 threshold for 2025-26 and proposed 2026-27 extension
How small businesses can immediately deduct assets under $20,000 in FY2025-26, and the proposed permanent extension announced in the 2026-27 Budget.
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1 June 2026
SuperStream rollovers and electronic service address (ESA) for SMSFs
How SMSFs use an electronic service address to send and receive SuperStream rollover messages under the SIS Regulations.
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1 June 2026
Australia's earnings-based thin capitalisation rules from 1 July 2024
How the 2024 thin capitalisation reforms replaced safe harbour gearing tests with an EBITDA-based fixed ratio test for general class investors.
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1 June 2026
APP 1.3 — what an APP entity's privacy policy must contain in 2026
The minimum content requirements for an Australian Privacy Principle entity's privacy policy under APP 1.3, including 2026 expansion items.
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1 June 2026
APP 11 — reasonable steps to secure personal information
How the OAIC interprets the APP 11 obligation to take reasonable steps to protect personal information, and the indicative controls expected of regulated entities.
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1 June 2026
Biometric information under the Privacy Act — facial recognition and the OAIC's 2024 determination
How the Privacy Act treats biometric information including facial recognition, and the OAIC's 2024 Bunnings determination on FRT in retail.
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1 June 2026
Children's Online Privacy Code — what's coming in 2026-27
How the Privacy and Other Legislation Amendment Act 2024 requires a Children's Online Privacy Code and what services will be in scope.
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1 June 2026
Australia's Voluntary AI Safety Standard — the 10 guardrails for organisations
How the Department of Industry, Science and Resources' Voluntary AI Safety Standard structures responsible AI use around 10 guardrails for organisations deploying AI in Australia.
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1 June 2026
Telecommunications Consumer Protections Code C628 — 2025 update
How the ACMA-registered TCP Code (C628) sets the consumer protection obligations carriers and CSPs must meet, and what changed in the 2025 update.
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1 June 2026
SOCI Act mandatory cyber incident reporting — the 12 and 72-hour clocks
When responsible entities for critical infrastructure assets must report cyber security incidents under Part 2B of the SOCI Act.
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1 June 2026
Cyber Security Act 2024 — mandatory ransomware payment reporting
How Part 3 of the Cyber Security Act 2024 (Cth) requires reporting entities to notify ASD within 72 hours of making or being aware of a ransomware payment.
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1 June 2026
Ban on use of genetic test results in life insurance underwriting — 2024 announcement
How the 2024 Government announcement ends the use of genetic test results in life insurance underwriting in Australia, and how the FSC moratorium operated until then.
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1 June 2026
WGEA employer-level gender pay gap publication
How the Workplace Gender Equality Agency publishes employer-level gender pay gaps for non-public sector employers with 100+ employees from 2024 onwards.
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1 June 2026
NSW covert workplace surveillance — the magistrate authority requirement
How Part 4 of the Workplace Surveillance Act 2005 (NSW) requires covert workplace surveillance to be authorised by a Magistrate, and when notice-based surveillance is permitted.
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1 June 2026
Basic Online Safety Expectations — the eSafety transparency reporting regime
How the Basic Online Safety Expectations Determination under the Online Safety Act 2021 lets the eSafety Commissioner require transparency reports from service providers.
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31 May 2026
Employee vs contractor under Closing Loopholes: the new whole-of-relationship test
From 26 August 2024 the Fair Work Act has a new statutory definition of 'employee' restoring the multi-factor whole-of-relationship test. Here's what changed, what counts, and what to do.
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31 May 2026
Same job, same pay: the labour-hire orders explained
Closing Loopholes lets the Fair Work Commission make orders requiring labour-hire workers to be paid no less than directly-engaged employees doing the same work. Here's how the regime works.
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31 May 2026
Casual employment and the employee-choice pathway (Closing Loopholes)
From 26 August 2024 the Fair Work Act has a new definition of casual employment and a new employee-choice pathway. Here's what employers must do.
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31 May 2026
Sham contracting in Australia: the penalties and the reverse onus
Sham contracting — misrepresenting employment as a contract — is a civil-penalty contravention under the Fair Work Act, now sharpened by Closing Loopholes.
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31 May 2026
Sexual harassment Positive Duty under s 47C SDA: what employers must do
Since 12 December 2023 every Australian employer has a positive duty to eliminate sexual harassment, sex discrimination and related conduct. The AHRC can now enforce it.
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31 May 2026
Director Penalty Notices: the 21-day rule explained
Directors of companies that fail to remit PAYG-W, GST or super on time can become personally liable via a Director Penalty Notice. Here's how the regime works.
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31 May 2026
BAS lodgement in Australia: quarterly vs monthly + due dates
Business Activity Statements are how GST-registered businesses report and pay GST, PAYG withholding and PAYG instalments. Here's the lodgement cycle and the due dates.
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31 May 2026
Single Touch Payroll Phase 2: what employers must report
STP Phase 2 expanded what employers report to the ATO with every pay run. Here are the data points, the disaggregation rules, and what's commonly mis-reported.
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31 May 2026
WHS psychosocial hazards: what the model code of practice requires
Australian WHS regulators have a duty under model WHS laws to manage psychosocial hazards as a recognised work-health risk. The model Code of Practice sets out what reasonable measures look like.
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31 May 2026
NDIS reportable incidents: what registered providers must notify
Registered NDIS providers must report certain incidents to the NDIS Quality and Safeguards Commission. Here's what counts, the timeframes, and how reporting works.
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31 May 2026
The Voluntary Small Business Wage Compliance Code: a safe harbour from criminal prosecution
From 1 January 2025 intentional underpayment of wages is criminal. A Voluntary Small Business Wage Compliance Code gives compliant small businesses a safe harbour from criminal referral.
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31 May 2026
Financial Accountability Regime: who is an 'accountable person'?
FAR makes named senior executives personally accountable for the conduct of APRA-regulated entities. Here's who counts as an accountable person and what their accountabilities are.
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31 May 2026
ASIC RG 271 internal dispute resolution: what AFS and credit licensees must do
ASIC's Regulatory Guide 271 sets the binding internal dispute resolution standards for AFS and credit licensees. Here are the response timeframes, the IDR data reporting obligation, and the AFCA handoff.
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31 May 2026
Anti-discrimination law in Australia: federal vs state-by-state
Australia has four federal anti-discrimination Acts plus an Act in every state and territory. Here's the framework, the protected attributes, and how to know which regime applies.
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31 May 2026
Australian sanctions compliance: the DFAT regime explained
Australia implements UN Security Council sanctions and runs its own autonomous sanctions regime. Both are administered by DFAT's Australian Sanctions Office, with criminal penalties for breach.
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31 May 2026
Spam Act 2003: the three rules every Australian sender must follow
The Spam Act 2003 governs commercial electronic messages sent to or from Australia. Three rules: consent, identification, unsubscribe. Penalties under ACMA enforcement can reach $2.96M per day.
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31 May 2026
NCCP responsible lending obligations explained
The National Consumer Credit Protection Act requires credit licensees to make reasonable inquiries, take reasonable steps to verify, and assess whether a credit contract is unsuitable. Here's what 'reasonable' means and where the duty starts.
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31 May 2026
Do Not Call Register: who can call, who can't, and the rules
The Do Not Call Register Act 2006 prohibits unsolicited telemarketing calls and marketing faxes to registered numbers. Here are the rules, the exemptions, and the enforcement.
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31 May 2026
Consumer Data Right (CDR) in Australia: open banking, open energy and what's coming
The Consumer Data Right lets consumers share their banking, energy and (progressively) other data with accredited third parties. Here's the framework, the participants and the Privacy Safeguards.
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31 May 2026
Heavy Vehicle National Law: Chain of Responsibility explained
Under the HVNL, every party in the heavy-vehicle supply chain owes a primary duty to do what's reasonably practicable to ensure safety. Here's who's in the chain and what the duty looks like.
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31 May 2026
NDIS Worker Screening Check: requirements for workers and providers
Workers in risk-assessed roles for registered NDIS providers must hold a current NDIS Worker Screening Check. Here's who needs one, how it works, and how long clearance lasts.
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31 May 2026
Foreign bribery offence under the Criminal Code: what changed in 2024
The foreign-bribery offence in Division 70 of the Criminal Code was broadened and a 'failure to prevent' corporate offence was added by the Combatting Foreign Bribery Act 2024.
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31 May 2026
The National Anti-Corruption Commission (NACC): what it does and who it covers
The NACC is the Commonwealth integrity body. It investigates serious or systemic corrupt conduct involving Commonwealth public officials. Here's the scope, the powers, and the public-hearings test.
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31 May 2026
ACNC Governance Standards: the five standards every registered charity must meet
Every charity registered with the ACNC must meet five Governance Standards. Here's what each requires and how non-compliance is handled.
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31 May 2026
Casual loading explained: the 25% standard and what it's actually for
Most modern awards set the casual loading at 25%, paid in lieu of annual leave, personal leave, notice and redundancy entitlements. Here's how it works and the post-2024 casual definition.
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31 May 2026
Long service leave in Australia: state-by-state
Long service leave is governed by each state and territory separately. Entitlement, qualifying period and rate all vary. Here's the comparison.
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31 May 2026
Public holidays in Australia: state-proclaimed dates and award penalty rates
Each state proclaims its own public holidays. Federal awards then set the penalty rates for work on those days. Here's how the two interact.
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31 May 2026
The ABA Banking Code of Practice: what it covers and how it's enforced
The Australian Banking Association's Banking Code of Practice binds subscribing banks to standards that go beyond the law. Here's the framework, the BCCC oversight, and how customers use it.
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31 May 2026
Modern Slavery Statement: when each entity's statement is due
Reporting entities under the Modern Slavery Act 2018 (Cth) must publish a statement within 6 months of their reporting period ending. Here's how the calendar works for the common year-ends.
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31 May 2026
Illegal phoenix activity: the 2020 reforms and the offences
Illegal phoenix activity strips assets from a failing company for the benefit of insiders. The Combating Illegal Phoenixing Act 2020 created new offences with up to 15 years for directors.
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31 May 2026
Therapeutic goods advertising in Australia: the Code and the no-go zones
Advertising of therapeutic goods is governed by the Therapeutic Goods Act 1989 and the Therapeutic Goods Advertising Code. Here are the rules, the categories you can't advertise to consumers, and the penalties.
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31 May 2026
Australian Consumer Law: the consumer guarantees explained
Sections 54-59 of the ACL set out the guarantees that apply to most consumer goods and services in Australia. Here's what each guarantee means and what the remedies are.
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31 May 2026
The new Aged Care Act 2024: rights-based framework + strengthened standards
The Aged Care Act 2024 commenced 1 November 2025 with a Statement of Rights, strengthened Quality Standards, registration categories, and stronger enforcement by the Aged Care Quality and Safety Commission.
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31 May 2026
APRA CPS 511 Remuneration: deferral, malus and clawback explained
APRA's Prudential Standard CPS 511 sets remuneration design + governance rules for APRA-regulated entities. Here's the deferral percentage, the malus/clawback regime, and who is in scope.
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31 May 2026
Suspicious Matter Reports (SMRs): the 24-hour rule and the tipping-off offence
AUSTRAC reporting entities must lodge a Suspicious Matter Report within 24 hours of forming a suspicion. Tipping off a customer is a separate criminal offence.
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31 May 2026
Australia's proposed beneficial ownership register
A public beneficial-ownership register has been federal-government policy since 2022 and is in Treasury consultation. Here's where it stands today and what the existing partial disclosures cover.
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31 May 2026
APRA APS 910 Financial Claims Scheme: the $250k deposit guarantee
APS 910 is APRA's prudential standard that keeps banks ready to pay depositors under the Financial Claims Scheme, the $250,000 government deposit guarantee.
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30 May 2026
The Cyber Security Act 2024: mandatory security standards for smart devices
A compliance guide to the Cyber Security Act 2024 and the mandatory security standards for smart devices in Australia: who they apply to, the three core requirements and what suppliers must do.
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30 May 2026
Super guarantee hits 12%: what employers must do for 2025-26
The super guarantee rises to 12% from 1 July 2025. What employers must do for 2025-26: who it covers, OTE, quarterly due dates and compliance steps.
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29 May 2026
Trust distribution resolutions before 30 June 2026: getting them right
Trustees of discretionary trusts must make valid distribution resolutions by 30 June 2026 or risk being taxed at the top rate. Timing, thresholds and pitfalls explained.
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28 May 2026
Australian compliance calendar 2026–2027: every deadline you need
A month-by-month list of every major Australian compliance deadline for 2026 and 2027 — tax, super, AML, privacy, climate, WHS, modern slavery. Free .ics download.
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28 May 2026
AUSTRAC enrolment for Tranche 2: a step-by-step (enrolment opens 31 March 2026)
AUSTRAC enrolment opens 31 March 2026 and closes 29 July 2026 for Tranche 2 entities. Step-by-step walkthrough of who, when, what you need, and how to lodge.
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28 May 2026
Every Australian compliance change starting 1 July 2026
1 July 2026 is the biggest single compliance date of the year: Payday Super, AML/CTF Tranche 2, new tax thresholds, the super guarantee rate, and CPS 230 for super funds all start. Here's the complete list.
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28 May 2026
Privacy Act vs GDPR: what Australian businesses actually need to know
How Australia's Privacy Act and Australian Privacy Principles compare to the EU's GDPR — thresholds, consent, breach notification, penalties, and what changes for AU businesses in December 2026.
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28 May 2026
AFSL vs ACL vs authorised representative: which licence do you need?
A plain-English guide to the three financial-services licensing paths in Australia — Australian Financial Services Licence, Australian Credit Licence, and becoming an authorised representative — and how to choose.
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28 May 2026
AML Tranche 2 for real estate agents: the complete compliance checklist
Real estate is the largest sector captured by AML/CTF Tranche 2 from 1 July 2026. This checklist covers enrolment, your AML/CTF program, customer due diligence, reporting, and the deadlines that matter.
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28 May 2026
NDIS price guide 2026: what changed and what providers must do
A plain-English summary of the 2026 NDIS Pricing Arrangements and Price Limits — what changed, how it affects registered providers, and the compliance obligations that come with it.
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28 May 2026
CPS 230 vs CPS 234: how APRA's operational risk and information security standards differ
A side-by-side of APRA's CPS 230 (Operational Risk Management) and CPS 234 (Information Security) — what each covers, who they apply to, commencement dates, and how they fit together.
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28 May 2026
Wage theft is now a crime in Australia: what employers need to know
Intentional underpayment of wages is now a criminal offence under the Closing Loopholes reforms. Here's what's criminalised, the penalties, the safe-harbour for small business, and how to stay compliant.
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28 May 2026
Modern Slavery Act: Australia vs the UK compared
How Australia's Modern Slavery Act 2018 compares to the UK Modern Slavery Act 2015 — reporting thresholds, mandatory criteria, the central register, and penalties.
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28 May 2026
Payroll tax by state 2026: thresholds and rates compared
Payroll tax is a state tax with different thresholds and rates in every jurisdiction. This guide compares the 2026 settings across NSW, VIC, QLD, WA, SA, TAS, ACT and NT.
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28 May 2026
ASRS vs ISSB vs CSRD: how Australia's climate disclosure compares
Australia's mandatory climate disclosure (ASRS / AASB S2) compared to the global ISSB baseline and the EU's CSRD — scope, phasing, assurance and what dual-listed entities need to know.
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28 May 2026
Reportable situations (RG 78): the 30-day breach reporting regime explained
AFS and credit licensees must report certain breaches to ASIC within 30 days under the reportable situations regime. Here's what's reportable, the deemed-significant breaches, and the timeframe.
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28 May 2026
Essential Eight maturity levels explained (ML1, ML2, ML3)
The Australian Signals Directorate's Essential Eight has four maturity levels. This guide explains ML0 to ML3, what each requires, and which level applies to government-connected businesses.
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28 May 2026
The Notifiable Data Breach 30-day rule explained
Under the Privacy Act's NDB scheme you have up to 30 days to assess a suspected breach, then must notify the OAIC and affected individuals. Here's how both clocks work.
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28 May 2026
Industrial manslaughter laws in Australia: state-by-state
Most Australian jurisdictions now have an industrial manslaughter offence carrying heavy fines and imprisonment. This guide summarises where the offence exists and what triggers it.
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28 May 2026
AML Tranche 2 for accountants: the compliance checklist
Accountants and tax advisers providing designated services are captured by AML/CTF Tranche 2 from 1 July 2026. This checklist covers capture, enrolment, your program, CDD and reporting.
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28 May 2026
AML Tranche 2 for lawyers and conveyancers: the compliance checklist
Law firms and conveyancers providing designated services are captured by AML/CTF Tranche 2 from 1 July 2026. Checklist of capture, enrolment, program, CDD, reporting and legal professional privilege.
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28 May 2026
Unfair contract terms 2026: what's banned and the penalties
Since November 2023, unfair terms in standard-form consumer and small-business contracts are illegal and carry civil penalties. Here's what counts as unfair and the maximum penalties.
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28 May 2026
The FBT electric vehicle exemption explained
Eligible electric vehicles can be exempt from Fringe Benefits Tax, but conditions and reporting still apply. Here's who qualifies, the luxury car threshold link, and what to watch.
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28 May 2026
CARF: the Crypto-Asset Reporting Framework comes to Australia
CARF crypto reporting explained for Australian crypto-asset service providers: who must report, what data is collected, timing, and how to prepare for the OECD framework.
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22 May 2026
The new Standards for RTOs 2025: what changed and when it starts
A neutral guide to the RTO Standards 2025: what changed, the new outcome-based Quality Areas, the 1 July 2025 commencement, and what registered training organisations must do.
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19 May 2026
Introducing Rules Mate: Australia's searchable compliance index
Why Australian businesses need a single index of every regulator, obligation, Act and enforcement action — and what we built.
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19 May 2026
APRA APS 222 Associations with Related Entities explained
APS 222 is APRA's prudential standard limiting an ADI's exposures to related entities. Here's who it applies to, the limits, the timing and what to do.
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18 May 2026
OTE vs QE: the super earnings base is changing on 1 July 2026
From 1 July 2026, super guarantee is calculated on Qualifying Earnings (QE) instead of Ordinary Time Earnings (OTE). Here's exactly what changes — and why your payroll system needs reconfiguration.
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18 May 2026
Apply for your Director ID in 5 minutes: a step-by-step
Director ID applications are free, take 5 minutes once you have your documents, and need to be done BEFORE appointment. Here's exactly what to do.
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18 May 2026
Industrial manslaughter in Australia: state-by-state comparison
Industrial manslaughter now operates in VIC, NSW, QLD, WA, ACT, NT and SA. Each with different penalties and elements.
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18 May 2026
Drafting a Right to Disconnect policy: what good looks like
Section 333M of the Fair Work Act now applies to all employers (small business from 26 August 2025). Here's how to draft a workplace policy that holds up.
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18 May 2026
Privacy Act 2026: 8 questions every Australian SMB should answer
Removing the small business exemption is proposed for a future reform tranche — not yet law — but if enacted ~2 million SMBs would become APP entities. Answer these 8 questions to know where you stand.
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18 May 2026
ASRS Group 1: what you must disclose in your first sustainability report
If you're Group 1 (FY commencing on/after 1 Jan 2025), your first AASB S2-aligned climate disclosures are due. Here's exactly what goes in.
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18 May 2026
AML/CTF Tranche 2: the complete guide for real estate, accounting, legal, conveyancing, TCSPs and precious metals
Plain-English guide to the 1 July 2026 AML/CTF Tranche 2 reforms. Who's captured, what designated services trigger you, the seven obligations that follow, and how to prepare.
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18 May 2026
Privacy Act 2026: what Australian SMBs need to do before 10 December
On 10 December 2026, ADM transparency and the Children's Online Privacy Code commence. The proposed small business exemption removal — which would bring ~2 million SMBs into APP scope — is not yet law. Here's what you need in place.
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18 May 2026
Director ID: how to apply, what happens if you don't, and the first criminal conviction
Every director of an Australian company needs a Director ID before appointment. Here's the application process, deadlines, and what's happened since enforcement started.
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18 May 2026
Wage theft is now criminal: what employers need to know (effective 1 January 2025)
Intentional underpayment is a federal criminal offence from 1 January 2025 — up to 10 years imprisonment for individuals and 3× benefit penalties for corporations. Here's how to avoid prosecution.
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18 May 2026
Notifiable Data Breach: a step-by-step walkthrough for the first 30 days
What to do hour-by-hour when you discover a suspected data breach. The 30-day assessment, the notification triggers, OAIC and affected individuals.
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18 May 2026
Essential Eight ML2 for federal contractors: a guide to Right Fit For Risk
Federal subcontractors handling OFFICIAL: Sensitive data must meet ASD Essential Eight Maturity Level 2 under Right Fit For Risk. Here's what each of the 8 strategies actually means at ML2.
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18 May 2026
The new Aged Care Act 2024 in plain English: what providers must do from 1 November 2025
A practical guide to the strengthened obligations under the new Aged Care Act for residential and home-care providers — quality standards, SIRS, RN 24/7 and accountability.
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18 May 2026
1 July 2026 — every employer change in one place
Payday Super starts, PPL hits 26 weeks, new minimum wage, Tranche 2 AML, AML/CTF enrolments open — the changes hitting Australian employers from 1 July 2026.
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18 May 2026
Directors' duties under s 180 and the business judgment rule
How the business judgment rule protects directors under s 180 of the Corporations Act: who it covers, the four conditions, timing, and common pitfalls for AU boards.
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17 May 2026
The Higher Education Standards Framework (HESF) explained
The HESF standards explained: who the Higher Education Standards Framework (Threshold Standards) 2021 applies to, what it requires, and how TEQSA enforces it in Australia.
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16 May 2026
APRA APS 220 Credit Risk Management: what ADIs must have in place
APS 220 is APRA's prudential standard requiring ADIs to maintain a sound credit risk management framework. What it covers, who it applies to and what to have in place.
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15 May 2026
Telehealth and the MBS: compliance for providers in 2026
Telehealth MBS compliance in 2026: who can bill, the eligible-telehealth-practitioner (12-month) rule, MyMedicare exemptions, video vs phone limits and audit pitfalls.
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14 May 2026
ASQA audits: how RTO compliance is assessed and how to prepare
A neutral, citation-first guide to ASQA audits (performance assessments): how RTO compliance is assessed against the 2025 Standards, key timing, and how to prepare.
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13 May 2026
APRA APS 180 Counterparty Credit Risk explained
APS 180 is APRA's prudential standard on counterparty credit risk for ADIs. Learn who it applies to, SA-CCR vs CEM, CVA and default fund charges, and compliance steps.
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12 May 2026
Food Standard 3.2.2A: food safety management tools for hospitality
Food Safety Standard 3.2.2A explained for hospitality: who it applies to, the three core obligations, food handler training, supervisors and record-keeping.
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11 May 2026
ASAE 3000 Assurance Engagements explained
ASAE 3000 is the AUASB standard governing Australian assurance engagements other than audits or reviews of historical financial information. Who it applies to and how.
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10 May 2026
APRA APS 113: the internal ratings-based (IRB) approach to credit risk
APS 113 is APRA's prudential standard for the internal ratings-based (IRB) approach to credit risk. Who it applies to, key requirements, approval and what banks must do.
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9 May 2026
AFCA complaints handling for financial firms in 2026
AFCA complaints handling for financial firms in 2026: how the AFCA scheme works, RG 271 IDR timeframes, who must be a member, and how to avoid common compliance failures.
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8 May 2026
Australian Auditing Standards (ASA): the framework auditors follow
A neutral guide to the Australian Auditing Standards (ASA): who sets them, who must follow them, their legal force under the Corporations Act, and how an audit works.
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7 May 2026
APRA APS 111: measuring capital and what counts as eligible capital
APS 111 is APRA's prudential standard defining how ADIs measure regulatory capital and what counts as eligible CET1, Additional Tier 1 and Tier 2 capital.
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26 April 2026
APES 320 Quality Management for accounting firms explained
APES 320 is the APESB standard requiring accounting firms that provide non-assurance services to design, implement and operate a risk-based system of quality management.
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24 April 2026
NGER reporting thresholds for FY2026: do you have to report?
NGER thresholds for FY2026: do you have to report? Plain-English guide to the facility and corporate-group emissions and energy thresholds, who must register, and the 31 October deadline.
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23 April 2026
APES 225 Valuation Services explained
APES 225 explained: who the valuation standard applies to, the three engagement types, reporting and documentation rules, and how it links to APES 110.
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22 April 2026
Stablecoins and payment licensing in Australia
Stablecoin Australia: who can issue or use stablecoins, how payments licensing, AFSL, AML/CTF and ASIC/Treasury reforms apply, and what to verify in 2026.
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21 April 2026
The OAIC's expanded civil penalty powers after the 2024 reforms
A neutral guide to OAIC penalties after the 2024 Privacy Act reforms: the new tiered civil penalty regime, the "serious interference" threshold, mid-tier and infringement-notice powers, and what entities should do.
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20 April 2026
APES 215 Forensic Accounting Services: scope and duties
APES 215 is the APESB standard governing forensic accounting services in Australia, covering expert witness duties, independence, fees and reporting. A plain-English compliance guide.
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19 April 2026
Loyalty programs: data, ACL and the compliance traps
Loyalty program rules in Australia: how the ACL, unfair contract terms, consumer guarantees and privacy law govern points, data and T&Cs, plus key compliance traps.
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17 April 2026
APES 110 Code of Ethics for Professional Accountants: a plain-English guide
APES 110 is the Code of Ethics for Professional Accountants in Australia. A plain-English guide to who it binds, the five fundamental principles, independence and what to do.
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16 April 2026
ISO 27001 vs the Essential Eight: which framework for Australian business
ISO 27001 vs Essential Eight for Australian business: how the two frameworks differ, who each suits, certification vs maturity levels, and when to do both.
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14 April 2026
APRA APS 330 Public Disclosure: Pillar 3 reporting for ADIs
APS 330 is APRA's Pillar 3 public disclosure standard for ADIs. Learn who it applies to, what banks must disclose, timing, the centralised publication and pitfalls.
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13 April 2026
The two-strikes rule on remuneration reports explained
The two strikes rule explained: how a 25% No vote against an ASX-listed company's remuneration report two years running can trigger a board spill under the Corporations Act.
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3 April 2026
NDIS certification vs verification audits: which one applies to you
An NDIS audit is either a verification (desktop) or certification (on-site) audit. Learn which one applies to your registration groups, timing and what to prepare.
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2 April 2026
APRA APS 221 Large Exposures: the limits that cap concentration risk
APS221 explained: APRA's Prudential Standard APS 221 Large Exposures caps an ADI's concentration risk, including the 25% of Tier 1 Capital limit. Who it covers and how.
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1 April 2026
AHPRA cosmetic procedure guidelines: the 2025 advertising and practice rules
A compliance guide to AHPRA's cosmetic guidelines: the 2025 non-surgical rules and 2023 surgery rules covering advertising, consent, prescribing and screening.
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31 March 2026
AVETMISS and NCVER reporting for RTOs explained
AVETMISS reporting explained for Australian RTOs: who must report Total VET Activity to NCVER, the data standard, NAT files, timing, validation and common pitfalls.
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30 March 2026
APRA APS 210 Liquidity: LCR, NSFR and the MLH regime
APS 210 is APRA's liquidity standard for ADIs, setting the LCR, NSFR and MLH regimes. A plain-English guide to who it applies to, the ratios and how to comply.
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29 March 2026
The childcare National Quality Framework: 2026 obligations for providers
A 2026 compliance guide to the childcare National Quality Framework: who it covers, the National Quality Standard's seven quality areas, ratios, and new 2026 obligations.
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27 March 2026
APRA APS 120 Securitisation: capital treatment and operational rules
A plain-English guide to APRA's Prudential Standard APS 120 Securitisation: who it applies to, capital relief vs funding-only, significant risk transfer, and operational rules.
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26 March 2026
Food safety supervisor requirements by state explained
Food safety supervisor requirements by state in Australia: who needs an FSS, what Standard 3.2.2A demands, certificate validity, and how rules differ across NSW, Vic, Qld and beyond.
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25 March 2026
Becoming a Registered Company Auditor: ASIC registration and CPD
How to become a registered company auditor in Australia: ASIC registration pathways under RG 180, qualifications, the 3,000-hour experience route, fit and proper test, and CPD.
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24 March 2026
APRA APS 112 Standardised Approach to Credit Risk explained
APS 112 explained: how APRA's standardised approach to credit risk sets capital risk weights for Australian ADIs, who it applies to, key rules and common pitfalls.
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23 March 2026
AFSL holders: the s 912A general obligations explained
Section 912a obligations explained: what s 912A of the Corporations Act requires of AFS licensees, including "efficiently, honestly and fairly", resources, compliance and risk.
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22 March 2026
APES 330 Insolvency Services: standards for practitioners
APES 330 Insolvency Services sets the ethical and professional standards Australian accountants must follow when taking insolvency appointments. Scope, independence, fees explained.
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13 March 2026
APRA APS 110 Capital Adequacy: the framework explained
APS 110 is APRA's prudential standard requiring Australian ADIs to hold adequate capital against their risks. A plain-English guide to who it applies to, the capital buffers, ICAAP and timing.
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