Australian compliance obligations

Name: Australian compliance obligations
Creator: Rules Mate
License: https://creativecommons.org/licenses/by/4.0/

Every published obligation: who must comply, what triggers it, when it is due, and the penalty exposure. Cross-referenced to the source Act and administering regulator. Search or filter by topic, industry, jurisdiction and priority.

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407 of 407 obligations

Obligation	Priority	Jurisdiction	Status	When due
AASB S2 Scope 3 emissions + assurance phase-in Group 1 entities must report Scope 3 from year 2 + escalating assurance through to FY30.	critical	CWLTH	current	Within annual financial report. Scope 1 + 2 from FY25; Scope 3 + limited assurance from FY26 for Group 1.
Adopt Essential Eight Maturity Level 2 (federal subcontractors) Federal government contractors handling OFFICIAL: Sensitive must meet Right Fit For Risk (RFFR) including E8 ML2.	critical	CWLTH	current	Before access to data; annual reassessment.
Air Operator's Certificate & AMOS (CASR 119/121) Commercial air transport operators need an Air Operator's Certificate (AOC) under CASR Parts 119/121, plus an AMOS and a safety management system.	critical	CWLTH	current	Before the first air transport flight; a significant change must be approved before it takes effect, non-significant changes are notified through myCASA, and the AOC is renewed before it expires. CASA's cost estimate is valid for 30 days and an application can be closed if the fee and documents are not received within 30 days.
AN-ACC funding classification compliance (residential) Residential aged care funding driven by AN-ACC classification of each resident.	critical	CWLTH	current	Continuous; periodic reclassification.
Annual YFYS performance test (MySuper + Choice) APRA annual performance test for MySuper products + (from 2024) Trustee Directed Products.	critical	CWLTH	current	Annual performance test (typically August).
APP 3 collection of sensitive information APP 3 bars collecting sensitive information — health, race, religion, sexual orientation and more — without consent. What counts as sensitive, the exceptions and penalties.	critical	CWLTH	current	At each collection event.
Apply for a Director Identification Number (Director ID) Every director needs a Director ID before appointment — apply via ABRS.	critical	CWLTH	current	Before appointment. New directors must apply via ABRS (using a myID) first.
Appoint voluntary administrator under Part 5.3A Corporations Act Directors can place company in voluntary administration when insolvent — pause creditor claims for restructuring window.	critical	CWLTH	current	Same-day appointment when conditions met.
Asbestos management — workplace + dwelling rules (state) Asbestos work requires licensed asbestos removalist + asbestos management plan.	critical	Cwlth + states	current	Continuous management; before any work.
ASRS Group 2 climate disclosure — FY commencing on/after 1 July 2026 Group 2 (mid-tier entities) start climate disclosure FY27.	critical	CWLTH	current	First report alongside FY27 annual financial report.
Australian Business Number (ABN) application Entities carrying on an enterprise in Australia need an ABN — without one, payers must withhold 47% PAYG from your payments. How to apply and who's eligible.	critical	CWLTH	current	Before commencement of business; updates within 28 days.
Automated decision-making transparency in your privacy policy (APP 1.7–1.9) From 10 December 2026, APP entities that use computer programs to make or substantially assist decisions that significantly affect individuals must say so in their APP privacy policy.	critical	CWLTH	upcoming	Privacy policy updated by 10 December 2026, then kept current whenever an automated decision process is added or changed.
Avoid sham contracting (s 357 Fair Work Act) Employer must not misrepresent employment as contractor relationship.	critical	CWLTH	current	Continuous.
Ban on conflicted remuneration (FOFA) AFSL holders and representatives must not accept conflicted remuneration in connection with retail financial product advice.	critical	CWLTH	current	Continuous.
Best interests duty for financial advisers (s 961B-G) Personal advisers must act in client's best interests + meet related obligations.	critical	CWLTH	current	Continuous per engagement.
BNPL providers — credit licensing from 10 June 2025 BNPL captured by the NCCP Act as a regulated credit product from 10 June 2025.	critical	CWLTH	current	ACL in place by 10 June 2025; ongoing compliance.
Building work — comply with National Construction Code (NCC) Buildings must comply with NCC (incorporating BCA + plumbing).	critical	CWLTH	current	Continuous; per project.
Button + coin battery safety standard (mandatory) Suppliers of products containing button + coin batteries must meet 2022 mandatory standard.	critical	CWLTH	current	Continuous.
Casual employment definition + conversion (Closing Loopholes 2024) New casual employment definition + employee choice pathway from 26 August 2024.	critical	CWLTH	current	Continuous + on employee notification.
Child Care Subsidy provider compliance CCS approved providers must comply with funding rules + record-keeping + minimum attendance.	critical	CWLTH	current	Per session; ongoing.
Comply with ACNC Governance Standards Six governance standards covering NFP purpose, accountability, compliance, suitability, duties and PBI requirements.	critical	CWLTH	current	Continuous; self-attestation in AIS.
Comply with AFSL general obligations (s 912A) AFSL holders must do all things necessary to ensure financial services are provided efficiently, honestly and fairly.	critical	CWLTH	current	Continuous.
Comply with Aged Care Code of Conduct All providers + workers must comply with the federal Aged Care Code of Conduct.	critical	CWLTH	current	Continuous.
Comply with Aged Care Quality Standards (Aged Care Act 2024) From 1 November 2025, providers must comply with the strengthened Aged Care Quality Standards.	critical	CWLTH	current	Ongoing from 1 November 2025.
Comply with APRA CPS 220 (Risk Management) APRA-regulated entities must have a comprehensive risk management framework.	critical	CWLTH	current	Ongoing. Risk management declaration lodged within three months of the annual balance date (four months for an ADI or banking NOHC that is not a disclosing entity, and for a Level 3 Head). Risk appetite statement, business plan and risk management strategy sent to APRA within 10 business days of Board approval of a new or materially revised version. Annual audit review; comprehensive review every three years.
Comply with APRA CPS 230 (Operational Risk Management) APRA-regulated entities must manage operational risk including a comprehensive third-party / outsourcing register from 1 July 2025.	critical	CWLTH	current	Continuous from 1 July 2025; pre-existing arrangements transition through 30 June 2026.
Comply with APRA CPS 234 (Information Security) APRA-regulated entities must maintain information security capability commensurate with the size and extent of threats.	critical	CWLTH	current	Continuous; APRA notification within 72 hours of a material incident.
Comply with ASX continuous disclosure (Listing Rule 3.1) Listed entities must immediately disclose price-sensitive information to the market.	critical	CWLTH	current	Immediately on becoming aware of the information; immediately when ASX asks for information to correct or prevent a false market (Listing Rule 3.1B).
Comply with Australian sanctions law + screening (DFAT) Australian sanctions law prohibits dealings with designated persons + entities. Screening required.	critical	CWLTH	current	Continuous screening.
Comply with claims handling + settling as a financial service (s 766A) From 1 January 2022, insurance claims handling is a financial service requiring AFSL authorisation.	critical	CWLTH	current	Continuous.
Comply with Design and Distribution Obligations (DDO) Issuers and distributors of retail financial products must have a Target Market Determination (TMD) and distribute consistently with it.	critical	CWLTH	current	Continuous; TMDs reviewed periodically and on trigger events.
Comply with directors' general law and statutory duties Directors owe duties of care and diligence (s 180), good faith (s 181), no improper use of position (s 182) or information (s 183).	critical	CWLTH	current	Continuous obligation.
Comply with Financial Accountability Regime (FAR) accountability obligations Banking entities from 15 March 2024; insurers and super trustees from 15 March 2025.	critical	CWLTH	current	Continuous; specific events trigger ASIC/APRA notifications.
Comply with Heavy Vehicle Chain of Responsibility (CoR) Every party in the heavy vehicle supply chain has a positive duty under HVNL.	critical	CWLTH	current	Continuous.
Comply with Higher Education Standards Framework (Threshold Standards) 2021 TEQSA-registered higher education providers must meet 7 domains of the HESF.	critical	CWLTH	current	Continuously while registered. A material change must be notified no later than 14 days after the provider would reasonably be expected to have become aware of it, and renewal of registration must be applied for at least 180 days before the registration period lapses.
Comply with Interactive Gambling Act 2001 Prohibited interactive gambling services (online casino, in-play sports betting) banned in/to Australia.	critical	CWLTH	current	Continuous. Credit card and digital currency payment ban in force from 11 June 2024. Most Gambling Reform Act 2026 changes (advertising limits, opt-out register, inducement and commission restrictions) commence on 1 January 2027.
Comply with mandatory product safety standards + bans (ACL) Schedule 2 ACL — suppliers must comply with mandatory product safety standards + permanent bans.	critical	CWLTH	current	Continuous.
Comply with MARPOL — Protection of the Sea (Prevention of Pollution from Ships) Act 1983 Ship operators must comply with MARPOL Convention implementation.	critical	CWLTH	current	Continuously while operating; each discharge, incineration or oil operation is recorded when it occurs. A reportable MARPOL incident is notified to AMSA without delay, and a written pollution report is provided within 24 hours after AMSA asks for it. Garbage record books are kept for 2 years after the last entry and oil record books for 3 years.
Comply with Medical Board CPD requirements (50 hours minimum) Medical practitioners must meet CPD requirements set by the Medical Board annually.	critical	CWLTH	current	Continuous; annual CPD year.
Comply with National Quality Framework (childcare) ECEC services must meet the NQF — assessments + ratings + ratios.	critical	CWLTH	current	Continuous; assessment + rating cycles.
Comply with NCCP responsible lending obligations Credit licensees must not enter into credit contracts unsuitable for the consumer.	critical	CWLTH	current	Before entering or recommending the contract.
Comply with NDIS Practice Standards Registered NDIS providers must meet the NDIS Practice Standards for their registration groups.	critical	CWLTH	current	Continuous; certification audits at registration renewal.
Comply with NDIS Pricing Arrangements + Price Limits NDIS providers must claim within NDIA-published price limits + arrangements.	critical	CWLTH	current	Per-claim; annual update review.
Comply with NDIS quality auditor cycle for registered providers Registered NDIS providers must pass NDIS Quality auditor cycle (verification + certification audits).	critical	CWLTH	current	Per audit cycle (typically 3 years initial; 3-year cycles thereafter).
Comply with NSW Design and Building Practitioners Act 2020 Designers + builders of Class 2-9 buildings in NSW must register + lodge declarations.	critical	NSW	current	Registration in the correct class before doing the work; regulated designs and design compliance declarations lodged on the NSW Planning Portal before the relevant building work starts (certifiers cannot issue a construction certificate without them); building compliance declaration and as-built designs lodged before applying for an occupation certificate; developers notify the expected date of the occupation certificate application and pay any building work levy.
Comply with online safety industry codes (Phase 1 + 2) Eight industry sections covered by binding codes under the Online Safety Act 2021.	critical	CWLTH	current	Continuously from each instrument's commencement (Age-Restricted Material Codes: 27 December 2025 for hosting, carriage and search; 9 March 2026 for the other six sections), with compliance reporting and communication with eSafety as each code or standard specifies.
Comply with restrictive practices rules + behaviour support plans Use of restrictive practices in aged care must be a last resort and meet strict conditions.	critical	CWLTH	current	Continuous; behaviour support plans reviewed minimum 12-monthly.
Comply with Serious Incident Response Scheme (aged care) Registered aged care providers must maintain an incident management system and notify Priority 1 reportable incidents within 24 hours and Priority 2 within 30 days.	critical	CWLTH	current	Priority 1 within 24 hours (missing information within 5 days); Priority 2 within 30 days.
Comply with SIS Act trustee covenants Super fund trustees owe statutory covenants of care, skill, diligence, best financial interests, and prudent investment.	critical	CWLTH	current	Continuous.
Comply with SOCI Positive Security Obligation (PSO) per sector Sector-specific cyber + risk obligations under SOCI Part 2.	critical	CWLTH	current	Continuous: adopt and maintain the program, comply with it, review it regularly and keep it up to date. Annual report due within 90 days after the end of each financial year, to the relevant Commonwealth regulator or, if none, to the Secretary of Home Affairs.
Comply with Standard Business Sponsor obligations (482 + 494) Business sponsors of 482 / 494 visas must meet labour market testing, equivalent terms + record-keeping.	critical	CWLTH	current	Continuous through sponsorship period.
Comply with Standards for RTOs Registered training organisations must comply with the Standards for RTOs 2025 from 1 July 2025.	critical	CWLTH	current	Continuous. Quality indicator annual summary for the previous calendar year due by 30 June each year (late submissions are not accepted; the 2026 summary window runs 1 January to 30 June 2027). AVETMISS or VET Information Standard activity data for each calendar year reported early in the following year. Registration renewed before it expires.
Comply with state infection control + notifiable disease rules Health practitioners must notify State Health Departments of notifiable diseases.	critical	All states	current	Per state notification timeline.
Comply with the respirable crystalline silica workplace exposure limit (0.05 mg/m³) From 1 December 2026 the 0.05 mg/m³ silica standard becomes a legally binding workplace exposure limit (WEL).	critical	CWLTH	upcoming	From 1 December 2026.
Comply with the TASA Code of Professional Conduct Tax practitioners must observe honesty, competence, confidentiality, PI insurance, and (from 2025) expanded breach reporting.	critical	CWLTH	current	Continuous; specific events trigger breach reports.
Conduct conveyancing via PEXA (e-conveyancing) where mandated Most state property transactions must be lodged electronically via PEXA or sympli.	critical	CWLTH	current	Per transaction.
Conduct post-market surveillance of therapeutic goods ARTG-included goods must be monitored post-market for safety + performance.	critical	CWLTH	current	Continuous; adverse-event reports per timeframes; periodic safety updates.
Consumer Credit Hardship Notice (NCC ss 72-73) Credit providers must respond to hardship notice + assess variation request.	critical	CWLTH	current	Respond within 21 days.
Cosmetic surgery advertising standards (Medical Board reforms 2024-2025) Stricter cosmetic surgery + procedure advertising from 2024 — bans on idealised body imagery + before/after misuse.	critical	CWLTH	current	Continuous from 2024.
Cosmetic surgery practitioner endorsement (from 2025) Since 1 July 2023 — endorsed cosmetic surgery registration with stricter advertising + training.	critical	CWLTH	current	From 2025; ongoing endorsement maintenance.
Customer due diligence (KYC) on every customer Identify and verify every customer (and beneficial owner) before providing a designated service.	critical	CWLTH	current	Before providing the designated service. Ongoing for customer relationships.
Design and Distribution Obligations (DDO) — RG 274 Issuers + distributors of retail financial products bound by DDO from 5 October 2021.	critical	CWLTH	current	TMD before first distribution; review on triggers; significant dealings within 10 business days.
Designate an AML/CTF Compliance Officer Reporting entities must designate an eligible AML/CTF compliance officer at management level and notify AUSTRAC.	critical	CWLTH	current	Designate within 28 days of first providing a designated service; notify AUSTRAC within 14 days of designation and of any change.
Detect + enhance due diligence on Domestic + Foreign PEPs AML/CTF Rules require detection + EDD on Politically Exposed Persons (foreign + domestic + international organisation).	critical	CWLTH	current	At onboarding + periodically (annual minimum for higher-risk).
Develop + authorise Behaviour Support Plans for restrictive practices Use of restrictive practices in NDIS supports requires a comprehensive Behaviour Support Plan.	critical	CWLTH	current	BSP before practice; monthly reporting of use.
Document VEVO checks + retain employer records (s 245AYL Migration Act) Employers should document VEVO checks at hire; statutory defence for compliant employers.	critical	CWLTH	current	At hire; periodic re-check for fixed-term visas.
Employee-like worker minimum standards (Closing Loopholes No. 2 2024) FWC can set minimum standards for 'employee-like' workers (gig economy).	critical	CWLTH	current	Per FWC order.
Enrol with AUSTRAC as a reporting entity Tranche 2 entities must enrol with AUSTRAC within 28 days of first providing a designated service (29 July 2026 for services from 1 July 2026).	critical	CWLTH	current	Within 28 days of first providing a designated service. Tranche 2 entities providing designated services from 1 July 2026: 29 July 2026 (passed — enrol now if you have not).
EPBC Act — assess + approve controlled actions affecting MNES Any action likely to significantly impact Matters of National Environmental Significance needs federal approval.	critical	CWLTH	current	Before commencement; ongoing approval condition compliance.
FAR deferred remuneration arrangements (40% deferral 4 years) FAR accountable persons must have 40% of variable remuneration deferred 4 years.	critical	CWLTH	current	Continuous; remuneration arrangements per FAR.
Food and Grocery Code of Conduct (now mandatory) Major supermarkets bound by mandatory Code with civil penalties from April 2025.	critical	CWLTH	current	Continuous.
Foreign bribery offence (Criminal Code Division 70) Bribing a foreign public official is a federal criminal offence — up to 10 years imprisonment.	critical	CWLTH	current	Continuous.
Franchising Code of Conduct (mandatory industry code) Mandatory Code regulating franchise sale, disclosure, dispute resolution.	critical	CWLTH	current	Continuous; disclosure annual + before sale.
Hold a Construction Induction (White Card) before construction site work All construction site workers must have completed nationally recognised induction training (CPCWHS1001).	critical	CWLTH	current	Before commencement; card to be carried.
Hold a current real estate agent licence (state-specific) Selling agents must hold a current licence issued by their state fair trading regulator.	critical	CWLTH	current	Continuous; annual renewal + CPD.
Hold AER authorisation as energy retailer Selling electricity or gas to small customers requires AER retailer authorisation.	critical	CWLTH	current	Authorisation must be held before retail sales begin. Ongoing obligations apply for as long as the authorisation is held: the customer hardship policy must be AER-approved and maintained, and performance reporting metrics must be supplied to the AER as required.
Hold AFSL with derivative authorisations (margin lending + CFD + binary) Issuers of OTC derivatives to retail clients face product intervention orders + tightened conditions.	critical	CWLTH	current	Continuous.
Hold current QBCC licence for QLD building work QLD building work > $3,300 requires QBCC licensing + minimum financial requirements.	critical	QLD	current	Before any building work is carried out or offered, and for as long as the business operates. Annual financial reporting against the MFR applies to every company holding a contractor licence and to individuals with an approved maximum revenue over $800,000 (financial categories 1-7). The licence must be renewed before it expires.
Hold state-issued gambling licence (operator + venue) Wagering, casino, gaming machine + lottery operators require state-issued licences with operator probity.	critical	All states	current	Continuous; periodic licence renewal.
Hold valid liquor licence (state liquor licensing) Liquor sale / supply requires state-issued licence; multiple categories.	critical	All states	current	Continuous; annual fees + renewals.
In-vitro diagnostic medical device classification + ARTG IVDs classified by risk (Class 1-4); ARTG inclusion required for supply.	critical	CWLTH	current	Before first supply: ARTG inclusion must be in place. After inclusion: ongoing post-market obligations, including adverse event reporting, and Unique Device Identification requirements being phased in from 1 July 2026, starting with higher-risk devices.
Industrial manslaughter offence (ACT WHS Act s 34A) In the ACT, a PCBU or officer whose reckless or negligent breach of a WHS duty causes a death commits industrial manslaughter.	critical	ACT	current	Continuous — the offence attaches to how duties are discharged every day, not to a filing.
Industrial manslaughter offence (NT WHS Act s 34B) In the Northern Territory, a PCBU or officer whose reckless or negligent breach of a WHS duty causes a death commits industrial manslaughter.	critical	NT	current	Continuous — the offence attaches to how duties are discharged every day, not to a filing.
Industrial manslaughter offence (SA WHS Act s 30A) In South Australia, a PCBU or officer whose reckless or negligent breach of a WHS duty causes a death commits industrial manslaughter.	critical	SA	current	Continuous — the offence attaches to how duties are discharged every day, not to a filing.
Industrial manslaughter offence (TAS WHS Act s 29C) In Tasmania, a PCBU or officer whose reckless or negligent breach of a WHS duty causes a death commits industrial manslaughter.	critical	TAS	current	Continuous — the offence attaches to how duties are discharged every day, not to a filing.
International student National Planning Level and provider allocations (2027) New overseas student commencements are managed through a National Planning Level (295,000 for 2027) and per-provider indicative allocations, given effect by a Ministerial Direction on visa processing — not a legislated cap.	critical	CWLTH	current	Annually: the NPL and indicative allocations are announced ahead of each intake year (the 2027 NPL was announced on 3 July 2026); providers manage offers and commencements against their allocation throughout the year.
Key personnel obligations under Aged Care Act 2024 Aged care key personnel — board + senior — owe statutory duties + face personal sanctions.	critical	CWLTH	current	Continuous.
Lodge a prospectus for offers requiring disclosure Offers of securities to retail investors require a prospectus or OIS lodged with ASIC.	critical	CWLTH	current	Before opening the offer.
Lodge an annual SMSF audit before lodging the SMSF Annual Return Self-managed super funds must be audited by an ASIC-registered auditor each year.	critical	CWLTH	current	Annual — before lodging the SMSF Annual Return (typically by 28 February or 15 May, depending on tax agent arrangements).
Lodge Business Activity Statements at assigned frequency GST-registered entities must lodge a BAS monthly, quarterly or annually as the ATO assigns.	critical	CWLTH	current	Monthly: 21st; Quarterly: 28th of following month (28 Oct, 28 Feb, 28 Apr, 28 Jul); Annual: 31 Oct.
Lodge the ACNC Annual Information Statement Registered charities must lodge the AIS within 6 months of the end of the reporting period.	critical	CWLTH	current	Within 6 months of reporting period end (typically 31 December for FY entities).
Maintain a written AML/CTF program Every reporting entity needs a documented AML/CTF program — an ML/TF risk assessment plus AML/CTF policies.	critical	CWLTH	current	Before providing the first designated service. Maintained on an ongoing basis, with independent evaluation at least once every 3 years.
Maintain adequate PI insurance (AFSL holders, RG 126) AFSL holders providing financial services to retail clients must hold adequate professional indemnity insurance.	critical	CWLTH	current	Continuous; PI renewal annually.
Maintain AFCA membership (mandatory external dispute resolution) AFSL + ACL holders must be members of AFCA — sole AU EDR scheme.	critical	CWLTH	current	Continuous.
Maintain AHPRA registration and CPD Registered health practitioners must hold current registration and meet annual CPD per their National Board standards.	critical	CWLTH	current	Annual renewal (typically September/October). CPD tracked annually.
Maintain controlled drugs register (Schedule 8 / 9) Pharmacies + medical practices must keep contemporaneous register of S8/S9 medicines.	critical	CWLTH	current	Per-event recording; annual reconciliation.
Maintain CRICOS registration (international student providers) Providers offering education to overseas students must be CRICOS-registered and comply with the National Code 2018.	critical	CWLTH	current	Registration before enrolling any overseas student; continuous compliance with the National Code; renewal through the ESOS agency (schools through their designated State authority). New applications to ASQA for CRICOS registrations and courses are suspended from 19 May 2026 to 19 May 2027, and the National Code transfer restriction period is temporarily 12 months until 30 June 2027.
Maintain Financial Adviser registration + standards (s 921B) Relevant providers must be on the Financial Advisers Register and meet education + CPD + Code of Ethics.	critical	CWLTH	current	Before advice is given (education, exam and registration); CPD in every licensee CPD year. Notices to ASIC (a person becoming a relevant provider under s 922D, changes under s 922H, CPD non-compliance under s 922HB) must be lodged within 30 business days of the relevant day (s 922L).
Maintain Hazardous Chemicals Register + manifest (WHS Reg) PCBUs handling hazardous chemicals must maintain a register + (above threshold) a manifest.	critical	CWLTH	current	Continuous; manifest update on quantity change.
Maintain insider trading policy + share trading window (listed entities) ASX Listing Rule 12.12 requires written policy on directors + senior managers trading entity securities.	critical	CWLTH	current	Continuous; trading windows enforced around price-sensitive announcements.
Maintain PBS approval + claim accurately for PBS-listed medicines Pharmacy approval-to-supply under s 90 National Health Act; PBS claiming subject to compliance review.	critical	CWLTH	current	Approval must be held before any PBS supply. Unless other arrangements are made with Services Australia, each claim covers one month's supply and is sent within 30 days of supply; claims for supplies more than 18 months old may not be accepted for processing. Prescription copies retained for at least two years.
Maintain SMSF compliance with the sole purpose test (s 62) SMSFs must be maintained for the sole purpose of providing retirement benefits.	critical	CWLTH	current	Continuous.
Maintain VBA registration as builder / draftsperson / surveyor VIC building practitioners must hold current registration + appropriate insurance.	critical	VIC	current	Registration in the correct category and class must be held before the work is carried out or offered, and for a body corporate a nominee director who meets the licensing requirements must be in place before it carries out or undertakes work.
Major banks must provide CDR Banking + Action Initiation (2026) CDR Action Initiation lets accredited recipients initiate payments + actions on consumer behalf.	critical	CWLTH	upcoming	Phased through 2026.
Make mandatory notifications to AHPRA Practitioners, employers and education providers must notify AHPRA of conduct that puts the public at risk.	critical	CWLTH	current	As soon as practicable.
Make trustee resolutions for trust distributions by 30 June Discretionary trust trustees must validly resolve to distribute trust income before the end of the FY.	critical	CWLTH	current	By 30 June (or earlier deed-specified date).
Manage psychosocial hazards at work WHS duty extends to psychosocial hazards — workload, bullying, harassment, role conflict.	critical	CWLTH	current	Continuous WHS duty.
Mandatory reporting of child safety concerns (ECEC) ECEC educators are state-mandated reporters of suspected child abuse/neglect.	critical	CWLTH	current	Immediately on forming reasonable belief.
Mortgage broker best interests duty Brokers must act in the consumer's best interests when providing credit assistance.	critical	CWLTH	current	Each consumer interaction.
NDIS fraud prevention + reporting obligations NDIS providers must implement fraud-prevention systems + report suspected fraud.	critical	CWLTH	current	Suspicion event-driven.
NGER reporting (Clean Energy Regulator) Threshold-triggered annual emissions, energy production + consumption reporting.	critical	CWLTH	current	Annual report by 31 October (year ending 30 June).
Notifiable Data Breach (NDB) scheme Under the NDB scheme, APP entities must notify the OAIC and affected individuals of an eligible data breach likely to cause serious harm — assessed within 30 days.	critical	CWLTH	current	Notification 'as soon as practicable' after the entity is aware it is an eligible breach. Assessment within 30 days.
Notify + remediate contaminated land (state) State EPA regimes require notification + remediation of contaminated land.	critical	All states	current	Notification per state-specific timeframe.
Notify ACCC of acquisitions meeting mandatory merger thresholds From 1 January 2026, mandatory merger notification regime kicks in.	critical	CWLTH	current	Before acquisition; ACCC clearance required.
Notify SafeWork NSW of notifiable WHS incidents Death, serious injury, illness, dangerous incident — notify SafeWork NSW immediately.	critical	NSW	current	Immediately after becoming aware of the incident, by the fastest possible means (phone 13 10 50, available 24/7). If SafeWork NSW asks for written notice, it is due within 48 hours of that request. Notify the workers compensation insurer within 48 hours.
Notify state regulator of serious incidents (childcare) Approved ECEC services must notify state regulator of serious incidents within 24 hours / 7 days.	critical	CWLTH	current	Within 24 hours for serious incidents, relevant complaints, abuse beliefs or allegations, closures, extra children in an emergency and working with children check changes; within 7 days for risks to children and most changes to provider or service information; parents notified within 24 hours of an incident affecting their child.
Notify the Coroner of a reportable death (state) Health practitioners + others must report certain deaths to the State Coroner.	critical	All states	current	Immediately on awareness.
Notify VIC WorkSafe of notifiable WHS incidents Death, serious injury, illness or dangerous incident must be notified to WorkSafe immediately.	critical	VIC	current	Immediately by telephone on 13 23 60 (24 hours a day, 7 days a week); written notification within 48 hours; site preserved until an inspector arrives or gives a direction. An inspector's non-disturbance notice can last up to 7 days.
NSW + VIC solicitor trust account requirements Solicitors holding client trust money face strict trust account + audit requirements.	critical	NSW	current	Continuous record-keeping and reconciliation; external examination for each trust examination year ending 31 March, with Victorian external examiners lodging end-of-year documentation with the Board by 31 May. A practice that ceases to be authorised to receive trust money lodges examination reports within 60 days after the relevant examination period (General Rules r 68(4)). Irregularities are notified in writing when discovered.
NSW mining safety obligations (Work Health and Safety (Mines and Petroleum Sites) Act 2013) NSW mine operators face mine-specific WHS obligations + Resources Regulator oversight.	critical	NSW	current	Continuous.
Offshore Petroleum and Greenhouse Gas Storage Act compliance Offshore petroleum + gas operators regulated by NOPSEMA.	critical	CWLTH	current	Before each stage: safety case accepted (NOPSEMA has 90 days to decide a new safety case and 30 days for a revision) and environment plan accepted. Notify NOPSEMA at least 10 days before an activity starts and within 10 days after it ends. Reportable incidents: oral notice as soon as practicable (within 2 hours for a reportable environmental incident) and a written report within 3 days. Recordable environmental incidents: monthly report within 15 days after month end.
On-farm biosecurity record-keeping + reporting Producers must maintain biosecurity records + immediately report notifiable diseases.	critical	Cwlth + states	current	Report straight away through the relevant hotline or state authority, then follow the outbreak protocol and any directions given by government officers.
PAF (Private Ancillary Fund) governance + minimum distributions PAFs must distribute minimum 5% of net assets annually + comply with PAF Guidelines.	critical	CWLTH	current	Annual minimum distribution + annual reporting.
Pay company PAYG/GST/SG or face Director Penalty Notice (DPN) Directors personally liable for unpaid company PAYG, GST + SG via DPN regime.	critical	CWLTH	current	Standard DPN: respond within 21 days. Lockdown DPN: liability already crystallised.
Pay employees in accordance with the applicable modern award Apply the correct modern award rates, penalties, allowances, and overtime — wage theft is now criminal.	critical	CWLTH	current	Each pay cycle, ongoing.
Pay superannuation on every payday (Payday Super) From 1 July 2026, super must reach the employee's fund within 7 business days of each payday.	critical	CWLTH	current	Super contributions within 7 business days of each payday from 1 July 2026.
PCBU primary duty of care (ACT WHS Act s 19) the ACT PCBUs must, so far as is reasonably practicable, ensure the health and safety of workers and others affected by the work.	critical	ACT	current	Continuous. Review risk controls whenever work, plant or the workplace changes, and after any notifiable incident. Notify WorkSafe ACT as soon as you become aware of a notifiable incident, by the fastest possible means; if you notify by telephone and WorkSafe ACT asks for written notice, provide it within 48 hours of the request. Keep the incident site undisturbed until an inspector arrives or directs otherwise.
PCBU primary duty of care (NSW WHS Act s 19) NSW PCBUs must so far as reasonably practicable ensure the health and safety of workers and others.	critical	NSW	current	Continuous.
PCBU primary duty of care (NT WHS Act s 19) the Northern Territory PCBUs must, so far as is reasonably practicable, ensure the health and safety of workers and others affected by the work.	critical	NT	current	Continuous. Review risk controls whenever work, plant or the workplace changes, and after any notifiable incident. Notifiable incidents: notify NT WorkSafe immediately after becoming aware (s 38(1)); after a telephone notification, give written notice within 48 hours of the regulator requiring it (s 38(4)).
PCBU primary duty of care (QLD WHS Act s 19) QLD PCBUs must ensure health and safety so far as reasonably practicable; industrial manslaughter live since 2017.	critical	QLD	current	Continuously. The regulator must be notified immediately after the PCBU becomes aware of a notifiable incident, by the fastest possible means (telephone or in writing), with a written notice within 48 hours if the regulator asks for one (s 38).
PCBU primary duty of care (SA WHS Act s 19) South Australia PCBUs must, so far as is reasonably practicable, ensure the health and safety of workers and others affected by the work.	critical	SA	current	Continuous. Review risk controls whenever work, plant or the workplace changes, and after any notifiable incident.
PCBU primary duty of care (TAS WHS Act s 19) Tasmania PCBUs must, so far as is reasonably practicable, ensure the health and safety of workers and others affected by the work.	critical	TAS	current	Continuous. Review risk controls whenever work, plant or the workplace changes, and after any notifiable incident. Notifiable incidents: tell the regulator immediately after becoming aware (s 38(1)); if notice is given by telephone and the regulator asks for it in writing, provide written notice within 48 hours of the request (s 38(4)).
PCBU primary duty of care (Victoria OHS Act s 21) Victorian employers must so far as reasonably practicable provide and maintain a safe working environment.	critical	VIC	current	Continuous.
PCBU primary duty of care (WA WHS Act 2020 s 19) WA adopted harmonised model WHS Act 2020 with industrial manslaughter offences from 31 March 2022.	critical	WA	current	Continuously; notifiable incidents must be reported to WorkSafe and the incident site preserved, and an inspector may issue a non-disturbance notice to preserve a site.
Prepare a safe work method statement (SWMS) for high risk construction work Before high risk construction work starts, a SWMS must identify the work, its hazards and risks, the control measures, and how they are implemented, monitored and reviewed.	critical	CWLTH	current	Before the high risk construction work starts; reviewed whenever control measures are revised; kept until the work is completed (at least 2 years after any notifiable incident).
Prevent insolvent trading (s 588G) Directors must prevent the company incurring debts while insolvent — or face personal liability.	critical	CWLTH	current	Immediately on suspicion of insolvency.
Protective Security Policy Framework (PSPF) Federal entities bound by PSPF — governance, information, personnel + physical security.	critical	CWLTH	current	Ongoing, with a protective security report each financial year from the Accountable Authority to its minister and to the Department of Home Affairs, lodged through the PSPF reporting portal.
Provide 10 days paid family + domestic violence leave (FDV) Paid FDV leave for all employees: 10 days per year (full-time + part-time + casual).	critical	CWLTH	current	On request, with appropriate evidence at employer's request.
Provide FSG + Statement of Advice to retail clients Financial Services Guide before service; Statement of Advice for personal advice.	critical	CWLTH	current	FSG before service; SOA at time of advice.
QLD coal mining safety obligations (Coal Mining Safety and Health Act 1999) QLD coal mine operators must ensure acceptable level of risk under the Act.	critical	QLD	current	Continuous.
Register a Managed Investment Scheme under Ch 5C Schemes with 20+ retail members must be registered with ASIC as MIS.	critical	CWLTH	current	Before reaching threshold; ongoing.
Register security interests on the PPSR Secured creditors must register on the Personal Property Securities Register to preserve priority.	critical	CWLTH	current	Before relevant priority point (typically before customer files for insolvency).
Registered nurse on duty 24/7 in residential aged care Residential aged care providers must have a registered nurse on duty 24 hours a day.	critical	CWLTH	current	Continuous from 1 July 2023.
Report cyber security incidents to ASD (SOCI) Critical infrastructure asset operators must report critical incidents within 12 hours and other incidents within 72 hours.	critical	CWLTH	current	12 hours (significant) / 72 hours (other) of becoming aware.
Report reportable situations to ASIC within 30 days (RG 78) AFSL/ACL holders must report reportable situations within 30 calendar days of becoming aware.	critical	CWLTH	current	Within 30 calendar days.
Report serious NDIS incidents to the NDIS Commission Death, serious injury, abuse, neglect, unauthorised restrictive practices, and sexual misconduct must be notified.	critical	CWLTH	current	Initial report within 24 hours; 5-day follow-up; investigation outcomes as required.
Safeguard Mechanism baseline decline 4.9% pa Australia's 215 largest emitters face declining baselines under Safeguard Mechanism reform.	critical	CWLTH	current	Per emissions year + 31 October reporting + SMC surrender.
Same job same pay (labour hire reform) Labour hire workers entitled to same minimum pay as direct employees on host site.	critical	CWLTH	current	Per FWC order.
Skills in Demand visa (subclass 482) — 3 streams from 7 December 2024 Subclass 482 (Skills in Demand) nominations are made in one of 3 streams: Specialist Skills, Core Skills or Labour Agreement.	critical	CWLTH	current	Before the visa application: the nomination is lodged with the fee and any nomination training contribution charge (reg 2.73). While sponsoring: notify Immigration within 28 days when the sponsored person ceases employment and within 28 days of other prescribed changes or events (reg 2.84), and keep records for the period set by reg 2.82.
Small Amount Credit Contract + Consumer Lease caps (post-SACC reforms) SACC + consumer lease fee caps + responsible lending tightened post-Royal Commission.	critical	CWLTH	current	Continuous.
SoNS — Systems of National Significance (SOCI) Declared SoNS face enhanced cyber security obligations.	critical	CWLTH	current	Incident response planning applies from the time stated in the Secretary's determination, at least 30 days after notice; exercises and vulnerability assessments within the period in the notice (at least 30 days for exercises); an internal evaluation report to the Secretary within 30 days after completing an exercise; system information reports at the intervals the notice specifies.
Stockholm + Rotterdam Convention chemicals (POPs ban) Persistent organic pollutants (PCBs, PFAS, etc.) banned / restricted under federal Acts.	critical	CWLTH	current	Before the import, manufacture, use or export: confirm the chemical's status with AICIS or the APVMA, obtain any required consent or lodge any export notification, and hold a hazardous waste permit before the waste is exported, imported or transited.
Stronger Member Outcomes — APRA SPS 515 RSE licensees must annually assess member-outcomes performance + take action.	critical	CWLTH	current	Annual assessment + board sign-off.
Suspicious matter, threshold, and IFTI reporting to AUSTRAC Lodge SMRs, TTRs ($10K+ cash), and IFTI reports via AUSTRAC Online.	critical	CWLTH	current	SMR: 3 business days (24h terrorism). TTR & IFTI: 10 business days.
Take reasonable and proportionate measures to prevent sex discrimination, sexual harassment and victimisation (positive duty) Employers have a proactive duty to prevent workplace sexual harassment — AHRC has enforcement powers from December 2023.	critical	CWLTH	current	Ongoing. If the Commission issues a compliance notice, it specifies a reasonable period (at least 21 days) to take the required action; reconsideration or court review must be sought within 21 days.
TASA Code Determinations from 1 August 2024 Tax practitioner code reformed via Code Determinations — false + misleading statements + supervision + breach reporting.	critical	CWLTH	current	Ongoing; significant breach notifications within 30 days.
Trust account audit + ASIC / state regulator submission Holders of client trust accounts (real estate, legal, conveyancing) must lodge annual audited accounts.	critical	CWLTH	current	Victoria: audit of the 1 July-30 June period completed within 3 months after 30 June (a varied audit date can be approved, no more than 12 months after the previous report); audit report lodged within 10 business days of receipt. On closure, notify CAV within 28 days and have the trust accounts audited within three months.
Verify NDIS worker screening clearance Registered providers must only engage workers in risk-assessed roles with a current NDIS Worker Screening clearance.	critical	CWLTH	current	Before commencement of role.
WA mining safety (Mines Safety and Inspection Act 1994) WA mine operators must ensure safe and healthy mines under MSIA + WHS Act 2020.	critical	WA	current	Continuous.
Withhold PAYG from employee and contractor payments Employers must withhold tax from wages, certain contractor payments + report via STP / BAS.	critical	CWLTH	current	Withhold each pay event; remit via BAS.
Working with Children Check / Blue Card (state) State-issued working with children check required for child-related work.	critical	All states	current	Before the person starts regulated work: card or exemption-card application in place and the person linked to the organisation. Renewals may be lodged up to 16 weeks before expiry, and a reminder is sent 10 weeks before. Self-employed operators notify changes within 7 days.
Aboriginal Cultural Heritage Act 2003 (Qld) — duty of care Anyone carrying out an activity that could harm Aboriginal cultural heritage in Qld owes a statutory duty of care.	high	QLD	current	Pre-activity — duty of care assessed before commencing; CHMP approved before activity requiring EIS.
Aboriginal Heritage Act 1972 (WA) — s 18 consent Any use of land that may damage an Aboriginal site requires s 18 consent from the Minister.	high	WA	current	Before commencing the activity — s 18 consent must be granted in advance.
Aboriginal Heritage Act 1975 (Tas) — permit to disturb relics A permit from the Minister is required to disturb, destroy or remove an Aboriginal relic in Tasmania.	high	TAS	current	Before commencing the activity — permit must be issued in advance.
Aboriginal Heritage Act 1988 (SA) — Minister's authorisation Activities that damage, disturb or interfere with an Aboriginal site, object or remains require Minister's authorisation in SA.	high	SA	current	Before the activity — s 23 authorisation must be obtained in advance.
Aboriginal Heritage Act 2006 (Vic) — CHMP Activities in areas of cultural heritage sensitivity require a CHMP.	high	VIC	current	Before any assessment begins, lodge a Notice of Intent to prepare a CHMP with the Secretary through ACHRIS (with the prescribed fee) and give it to each relevant RAP, landowners and the council; RAPs have 14 days to respond; the CHMP must be approved before the permit or authority can issue and before work starts, and its conditions apply during and after the activity.
Adopt and maintain a Critical Infrastructure Risk Management Program (CIRMP) Covered critical infrastructure entities must adopt a CIRMP addressing cyber, physical, personnel, and supply-chain hazards.	high	CWLTH	current	CIRMP in place; annual report within 90 days of FY end.
AFSL representative training (RG 146) Representatives advising on financial products to retail clients must meet RG 146 training standards.	high	CWLTH	current	Continuous; CPD per RG 146.
Animal Welfare Standards + Guidelines — Land Transport of Livestock National + state-implemented standards for road + rail transport of livestock.	high	All states	current	Before loading (fitness for the intended journey, holding periods, feed and water), throughout the journey (inspections, loading density, maximum time off water and minimum spell periods) and on arrival (care after unloading). Journeys longer than 24 hours need records showing when the livestock had access to water.
APES 110 Code of Ethics for accountants APES 110 binds CA ANZ, CPA Australia and IPA members (and auditors) to five ethical principles via a threats-and-safeguards framework — who it covers and the penalties.	high	CWLTH	current	Continuous.
APP 12 & APP 13 access and correction requests Individuals can ask to access (APP 12) and correct (APP 13) the personal information you hold — the strict response times, allowable refusals and how to comply.	high	CWLTH	current	Access: 30 days (private sector). Correction: reasonable timeframe; statement of correction if disagreement.
APP 7 direct marketing: consent, opt-out & when you can't message (2026) APP 7 restricts using or disclosing personal information for direct marketing and requires a simple opt-out — when it applies, the exceptions and penalties.	high	CWLTH	current	Continuous.
APP 8 cross-border disclosure Before disclosing personal information overseas, APP 8 requires reasonable steps so the recipient meets the APPs — unless an exception applies. Steps and exceptions.	high	CWLTH	current	Continuous.
Apply 'if not why not' against ASX Corporate Governance Council Principles & Recommendations (4th ed) ASX-listed entities must disclose against 8 Principles + 38 Recommendations annually.	high	CWLTH	current	Annually: the statement (or its URL) goes in the annual report, and a completed Appendix 4G is given to ASX at the same time as the annual report (Listing Rule 4.7.3). If the statement is published on the website rather than in the annual report, a copy must also be given to ASX at the same time (Listing Rule 4.7.4).
Apply for a Tax File Number for new entities and partnerships Companies, trusts and partnerships need a TFN to file tax returns and claim TFN exemptions.	high	CWLTH	current	Before first income tax return.
Appoint a certified Food Safety Supervisor (FSS) Food businesses serving ready-to-eat food must have a trained FSS reasonably available.	high	CWLTH	current	From premises commencement; FSS available during service.
ASRS Group 3 climate disclosure — FY commencing on/after 1 July 2027 Group 3 (smaller entities) start climate disclosure FY28.	high	CWLTH	upcoming	First report alongside FY28 annual financial report.
ASX-listed entity board independence + composition (CGC Principle 2) ASX entities should have majority-independent boards + clear board charter.	high	CWLTH	current	Each reporting period. The corporate governance statement (or the URL where it is published) goes in the annual report, must be current at the balance date or a later date the entity specifies, and must be approved by the board. An Appendix 4G is lodged with ASX at the same time as the annual report.
Australian Carbon Credit Units (ACCUs) ACCUs issued under ERF; tradeable; surrender under Safeguard Mechanism.	high	CWLTH	current	Per project reporting cycle.
Authorise representatives correctly (Authorised Representative regime) AFSL holders must authorise representatives in writing and notify ASIC of new ARs within 15 business days.	high	CWLTH	current	Notification within 15 business days.
Avoid unfair contract terms in standard form consumer & small business contracts From November 2023, unfair contract terms carry pecuniary penalties — up to $100M per term (from 28 March 2026).	high	CWLTH	current	Ongoing.
Banking Code of Practice 2025 ABA member banks bound by the Banking Code — fair conduct + dispute resolution requirements.	high	CWLTH	current	Continuous compliance + annual self-assessment.
Business records — 7-year retention (Corporations Act + tax) Companies must retain financial + business records for 7 years.	high	CWLTH	current	Continuous retention; 7-year minimum.
CDR Energy sector — phased Energy retailers + distributors must share data via CDR.	high	CWLTH	current	Initial retailers: non-complex requests from 15 November 2022, complex from 15 May 2023. Larger retailers: 1 November 2023 and 1 May 2024. Accredited small retailers: 12 months after accreditation for non-complex requests and 18 months for complex requests. Data holders report to the ACCC and OAIC twice a year.
Charter of Aged Care Rights — disclose + uphold Approved providers must give consumers the Charter + uphold rights described.	high	CWLTH	current	Onboarding; ongoing.
Children's Online Privacy Code 2026 OAIC developing a mandatory children's online privacy code — must be registered by 10 December 2026 (commencement not yet fixed).	high	CWLTH	upcoming	Code to be registered by 10 December 2026; obligations apply from the commencement date the Code sets (not yet fixed).
Climate scenario analysis (AASB S2) S2 mandates climate scenario analysis at least 1.5°C-aligned + an additional scenario.	high	CWLTH	current	Annually within climate disclosure cycle.
Comply with ACNC External Conduct Standards (overseas activity) Charities operating or sending funds overseas must comply with four External Conduct Standards.	high	CWLTH	current	Continuous; annual review.
Comply with anti-dumping + countervailing duties Importers of goods subject to anti-dumping measures must pay additional duty + lodge truthful declarations.	high	CWLTH	current	Interim duty is payable at entry, with each import declaration. An importer that considers the interim duty exceeds the actual dumping margin or subsidy may apply for a duty assessment within six months after the end of the importation period (Customs Act s 269V).
Comply with ASIC product intervention orders Issuers and distributors must observe any product intervention order made by ASIC.	high	CWLTH	current	From the order's commencement date.
Comply with Australian Auditing Standards (ASA) Auditors must conduct audits per ASA — Aus equivalent of ISA, with Aus additions.	high	CWLTH	current	Throughout every audit or review engagement, applying the auditing standards in force for the reporting period (a standard applies to periods ending after it commences, or from a later date it specifies).
Comply with Basic Online Safety Expectations + industry codes Social media services, app distribution services, and other captured providers must meet the BOSE and industry codes.	high	CWLTH	current	As specified in the notice: periodic reports cover intervals of 6 to 24 months and are due no earlier than 28 days after the end of each interval (s 49(3)-(4)); one-off reports by the date in a non-periodic notice.
Comply with BetStop self-exclusion and responsible wagering rules (interactive wagering providers) Licensed interactive wagering providers must close the accounts of BetStop registrants, stop marketing to them and refuse credit-card, credit and digital-currency payment.	high	CWLTH	current	Continuously: accounts of newly registered people must be closed as soon as practicable, and checks against the register apply before opening accounts and sending marketing.
Comply with casual employee conversion (Closing Loopholes — s 66B Fair Work Act) From 26 Aug 2024, eligible casual employees can notify their employer to convert to permanent employment.	high	CWLTH	current	Employer response within 21 days; conversion follows under s 66C.
Comply with CDR Banking (Open Banking) — major + non-major ADIs Banking data holders must share consumer data with accredited recipients on consumer consent.	high	CWLTH	current	Continuous; incident notification within 30 days.
Comply with corporate whistleblower protections (Part 9.4AAA Corporations Act) Public companies and large proprietary companies must have a whistleblower policy and protect disclosers.	high	CWLTH	current	Whistleblower policy in place; ongoing protection.
Comply with credit reporting obligations (Part IIIA Privacy Act) Credit providers and CRBs must adhere to the CR Code on collection, use, disclosure, hardship and dispute resolution.	high	CWLTH	current	Continuous; specific notification triggers per Part IIIA.
Comply with Customer Service Guarantee (CSG) for standard phone services Telstra + other carriers must meet CSG performance benchmarks for installations + faults.	high	CWLTH	current	Connection and repair within the CSG timelines for the customer's community size (unless the telco has committed to a faster time, which then applies); compensation paid automatically for each working day of delay; mass service disruption notices within 10 days of the disruption starting.
Comply with doxxing criminal offence (Criminal Code s 474.17C) From 11 December 2024, using a carriage service to dox personal data with menace is criminal.	high	CWLTH	current	Continuous from 11 December 2024.
Comply with General Insurance Code of Practice (ICA) ICA Code binds member insurers on conduct + claims + complaints.	high	CWLTH	current	Continuous; CGC monitoring.
Comply with internal dispute resolution standards (RG 271) Financial firms must acknowledge complaints within 24 hours and resolve within prescribed timeframes.	high	CWLTH	current	Acknowledge within 24 hours; resolve within 30 calendar days (most complaints).
Comply with MBS telehealth item rules + continuous-care rules MBS telehealth requires existing-patient relationship (12-month rule) for most consultations.	high	CWLTH	current	Per consultation; recordkeeping.
Comply with Paid Parental Leave scheme (26 weeks by 1 July 2026) Government-funded PPL expands to 26 weeks by 1 July 2026, with super on PPL from same date.	high	CWLTH	current	Accept (through Business Hub via PRODA) or seek review of an Employer Determination within 14 days of the letter; pay the employee in their normal pay cycle for the dates Services Australia specifies; report changes in circumstances; repay any overpayment within 28 days.
Comply with Plain English Allergen Labelling (PEAL) From 25 February 2026, allergen labelling must use plain English and a standardised format.	high	CWLTH	current	From 25 February 2026 — full compliance after 3-year transition.
Comply with Private Health Insurance Act 2007 + APRA rules Private health insurers regulated by APRA + PHIO; community rating, complaints + claims rules apply.	high	CWLTH	current	Continuous.
Comply with Rail Safety National Law (RSNL) Rail transport operators must be accredited under RSNL + maintain safety management.	high	CWLTH	current	Accreditation must be granted before railway operations start; ONRSR must decide an application within six months of receipt. Variations are sought before operations change scope, and the safety management system is implemented and maintained continuously.
Comply with Residential Tenancies Act 1997 (VIC) VIC RTA 1997 (significantly amended 2021) — minimum standards, pets, no-fault terminations reformed.	high	VIC	current	Minimum standards met when the property is advertised; condition report (2 signed copies, or 1 electronic) before the renter moves in; annual smoke alarm checks; 90 days' notice of a rent increase; exit condition report within 10 days of the agreement ending; from 13 October 2026, gas and electrical safety checks every 2 years and advance notice, with evidence, of any bond claim.
Comply with Residential Tenancies Act 2010 (NSW) Landlords + agents must lodge bonds with Rental Bond Board + comply with notice + minimum standards.	high	NSW	current	Bond lodged with NSW Fair Trading through Rental Bonds Online (offered to the tenant as the first option); no rent increase in the first 12 months or within 12 months of the last increase, with 60 days' written notice; termination notices served with the notice period required for the ground (calendar days, plus 7 working days if posted).
Comply with Residential Tenancies and Rooming Accommodation Act 2008 (QLD) QLD RTRA — RTA bond, minimum standards, dispute resolution via QCAT.	high	QLD	current	Bond (and any bond increase or instalment) lodged with the RTA within 10 days of receipt; entry condition report given at the start of the tenancy, returned by the tenant within 7 days, and a copy sent back within 14 days; bond increases no more than once every 11 months with at least one month's written notice; Notice to leave (Form 12 or R12) given with the notice period required for the approved ground.
Comply with Retail Leases Act 1994 (NSW) NSW retail leases — disclosure, 5-year minimum term, outgoings transparency.	high	NSW	current	Lessor's Disclosure Statement at least 7 days before the lease starts or is renewed; Lessee's Disclosure Statement within 7 days after receiving it; cash bond lodged within 20 business days of receipt; outgoings estimate before each accounting period and audited outgoings statement after it; Assignor's Disclosure Statement when seeking consent to assign.
Comply with Retail Leases Act 2003 (VIC) Vic retail leases (under $1M annual rent) attract statutory protections including disclosure + outgoings rules.	high	VIC	current	Information brochure and proposed lease at the start of negotiations; disclosure statement no later than 14 days before the lease is entered into (otherwise the lease starts 14 days after it is given); on an option renewal, a Schedule 3 disclosure statement at least 21 days before the term ends, or within 14 days of agreeing a renewal; outgoings estimate before the lease and at least one month before each accounting period; audited outgoings statement within three months after each accounting period.
Comply with Safeguard Mechanism baseline (covered facilities) Facilities >100,000 tCO2-e/year must keep emissions below an annually declining baseline.	high	CWLTH	current	Annual surrender of ACCUs / SMCs by 31 March.
Comply with self-assessed clearance + Integrated Cargo System (ICS) Importers must accurately self-assess and lodge customs entries via ICS.	high	CWLTH	current	The goods may be entered before the ship or aircraft first arrives at the discharge port or airport, and must be entered after arrival if not entered earlier; under section 71C an authority to take the goods into home consumption is generally given only once the goods are cleared and duty, assessed GST and the import declaration processing charge are paid (deferral schemes aside).
Comply with SPS 530 (Investment Governance) for APRA-regulated super funds RSE licensees must have a documented investment governance framework.	high	CWLTH	current	Continuous; annual performance test.
Comply with state drinking water quality + safety regimes Water utilities + private suppliers must meet state-specific drinking water quality standards.	high	All states	current	Continuous. Monitoring, reporting and incident-notification timing is set by the state regulator for each supply system; check the state health department's requirements before supply starts.
Comply with state vehicle standards + registration Vehicle standards + registration administered by state road transport authorities.	high	All states	current	At first registration and at each renewal (with CTP insurance and any required safety inspection first); on a sale or disposal (transfer or notice of disposal); and before any heavy vehicle modification that requires approval is carried out. Vehicle standards apply continuously while the vehicle is in use.
Comply with Stored Value Facility rules (banking exception) SVF providers must operate within APRA + Treasury rules on purchased payment facility regulation.	high	CWLTH	current	Continuous; rules in transition.
Comply with Telecommunications Consumer Protections (TCP) Code Telcos must comply with the binding TCP Code covering credit assessment, billing, complaint handling and unwelcome contact.	high	CWLTH	current	Continuously in every customer interaction; the compliance attestation documents are lodged annually under Chapter 9 of the code.
Comply with the General Environmental Duty (VIC) Victorian PCBUs must take 'reasonably practicable' steps to minimise harm to human health and the environment.	high	VIC	current	Continuous. Risks must be identified and controlled before harm occurs, and controls reviewed whenever activities, waste streams or equipment change.
Comply with the Reducing Scam Calls and Scam SMs Industry Code CSPs must implement controls to detect, trace and block scam calls and SMs, including SMS Sender ID Register.	high	CWLTH	current	Continuous. Participation in the SMS Sender ID Register was required to keep carrying sender ID messages from 1 July 2026, and 'Unverified' over-stamping applies to messages sent or terminated from that date.
Comply with the Spam Act 2003 (consent, identify, unsubscribe) All commercial electronic messages must have consent, identify the sender, and offer a working unsubscribe.	high	CWLTH	current	Ongoing.
Comply with the Therapeutic Goods Advertising Code Advertising of therapeutic goods to consumers must comply with the TGA Advertising Code and prohibited representations.	high	CWLTH	current	Continuous.
Comply with Vic FOI Act 1982 (state) Victorian agencies + ministers respond to state FOI requests within 30 days.	high	VIC	current	Within 21 days of receiving an invalid request, tell the applicant what is needed; decide a valid request within 30 days, or up to 45 days where third parties must be consulted, unless the applicant consents to an extension.
Comply with Water Act 2007 (Cwlth) + state water entitlements Federal Water Act + state water Acts govern water entitlement + use.	high	CWLTH	current	Continuous: water may be taken only within the entitlement, licence conditions and water resource plan rules in force for the catchment; trades follow the Basin Plan trading rules at the time of the trade; metering and take reporting follow the relevant state's requirements.
Comply with Workplace Privacy Act 2011 (ACT) ACT employers must follow ACT workplace surveillance + privacy framework.	high	ACT	current	Written notice at least 14 days before surveillance starts (or a shorter agreed period, or before a new worker starts); consultation throughout the notice period; a covert surveillance authority lasts no more than 30 days, and the employer must report to the court within 30 days after it ends.
Comply with Workplace Surveillance Act 2005 (NSW) NSW employers conducting workplace surveillance must give notice + meet specific conditions.	high	NSW	current	Written notice at least 14 days before surveillance commences (or before a new employee starts work if surveillance is already running or begins within 14 days); computer surveillance and email/internet blocking policies notified in advance; prevented-delivery notices given as soon as practicable when an employee's email is blocked.
Consumer Data Right (CDR) participant accreditation + compliance Banking, energy and (soon) non-bank lending data sharing — accredited participants must comply with privacy safeguards.	high	CWLTH	current	Continuous; incident notification within 30 days.
Contribute to the Tuition Protection Service (TPS) CRICOS-registered providers must contribute to TPS protecting overseas student fees.	high	CWLTH	current	Annually. For 2026: request for information (declared overseas student tuition fee income) due 3 March, invoice issued 10 March, payment due 10 April. A provider must also tell the TPS Director as soon as practicable of any matter that might increase its levy (s 25).
Country of Origin Labelling for food (CoOL Information Standard) Food sold in Australia must carry country-of-origin labelling per the 2016 Information Standard.	high	CWLTH	current	Continuous.
Crypto Asset Platform licensing (Treasury reforms 2024-2025) Treasury scoping CASP regime for digital asset platforms.	high	CWLTH	upcoming	From commencement on 8 April 2027 there is a 6-month transition period. A provider without the right AFSL authorisation can continue during that period, and beyond it until ASIC decides, if it applies to ASIC for a new licence or a variation within the 6 months; if it does not apply, the new requirements apply immediately after the transition period ends.
Crypto Asset Secondary Service Provider (CASSPr) licensing reforms Treasury consultation 2024 on bespoke crypto licensing — separate from AFSL.	high	CWLTH	upcoming	Schedule 1 commences on the day after the 12-month period beginning on Royal Assent (8 April 2026). Apply for a new AFSL, or a variation of an existing AFSL, within the six-month transition period that starts on commencement to keep operating while ASIC decides.
Crypto-Asset Reporting Framework (CARF) — implementation 2026-2027 AU adopts the OECD CARF for crypto reporting; reporting expected from 2027, first international exchange ~2028 (per Dec 2025 MYEFO).	high	CWLTH	current	First reporting expected for 2026 reporting year, with reports submitted 2027.
Customs Act 1901 — import declarations + duties Goods imported >$1,000 require Import Declaration (N10) + duty payment.	high	CWLTH	current	Before the goods can be released from customs control into home consumption; if goods are not entered within the prescribed period, a Collector may move them to a warehouse at the owner's cost and, after a further period, sell or dispose of them (s 72).
Dairy Code of Conduct (mandatory) Mandatory Code governing milk supply agreements between dairy farmers + processors.	high	CWLTH	current	Annual + per agreement.
Defence Industry Security Program (DISP) Defence contractors handling classified info must be DISP-accredited at appropriate level.	high	CWLTH	current	Before the classified work or contract begins; ongoing reporting documents are submitted for membership management, and a Foreign Ownership, Control or Influence (FOCI) declaration is lodged with the application and again whenever FOCI status changes.
Defence Trade Controls Act — export of controlled goods + tech Defence + dual-use goods + technology export-controlled — permit required.	high	CWLTH	current	A permit (or registration and permit for brokers) must be held before the supply, access or arrangement occurs, and its conditions apply for as long as it is in force. Exporters must also meet any separate Australian Border Force and Australian Sanctions Office requirements.
Determine large proprietary company status annually Test the three large-prop thresholds at the end of each financial year — failing any two triggers Chapter 2M reporting.	high	CWLTH	current	Annual self-assessment at FY end.
Determine NGER reporting thresholds annually Test corporate group and facility thresholds at end of each FY — if met, register and report under NGER.	high	CWLTH	current	Annual self-test; registration within 31 August if newly captured.
Discharge of directors' duties — practical evidence Directors must contemporaneously document discharge of duties for defence in s 180-183 cases.	high	CWLTH	current	Continuous.
Display comparison rate on credit product advertising Annual percentage + comparison rate must accompany credit product ads under NCCP Regulations.	high	CWLTH	current	Continuous.
Domestic Building Contracts Act 1995 (Vic) — warranties Vic domestic building contracts include statutory warranties + insurance requirements.	high	VIC	current	Contract signed before any work starts; certificate of currency for domestic building insurance given before the owner pays the deposit; extension-of-time claims within 15 business days after a delay ends; progress payments only as each stage is completed.
EPBC Act — National Heritage + Indigenous heritage values Actions likely to have a significant impact on National Heritage Indigenous values require Commonwealth approval.	high	CWLTH	current	Before commencing the action — referral + approval under Pt 3 / Pt 7.
ESOS Tuition Protection Service (TPS) levy CRICOS-registered providers must contribute to Tuition Protection Service annually.	high	CWLTH	current	Annually. For the 2026 levy: early advice notice and Request for Information sent 3 February 2026, RFI due 3 March, invoice issued 10 March and payment due 10 April 2026. Student contact details must be confirmed in writing every six months.
Fatigue Risk Management System (FRMS) — Pt 121, 135, 141, 142 Air operators must operate within prescribed FDP or approved FRMS.	high	CWLTH	current	Continuous: limits apply to every roster and flight duty period; the operations manual must state the chosen limits and employee fatigue responsibilities before operations; where a flight duty period exceeds 5 hours, crew must have access to a meal within the first 5 hours and at least every 5 hours after (except under an FRMS).
Food Act state licensing + food safety supervisor Food businesses must register + appoint Food Safety Supervisor under state Food Acts.	high	Cwlth + states	current	Annual registration + FSS appointment + 5-yearly refresher.
Fundraiser registration in Victoria Fundraising in Victoria requires registration with Consumer Affairs Victoria under the Fundraising Appeals Act 1998, unless exempt. Who must register and how.	high	VIC	current	Apply at least 28 days before fundraising begins (urgent applications available for emergency appeals); renew in myCAV at least 28 days before the three-year registration expires; finalise appeal accounts within 3 months of the appeal ending (annually for appeals over one year); make accounts available for public inspection within 21 days of a request; notify a new contact person within 7 days.
General Insurance Code of Practice 2020 ICA member insurers bound by service standards + claims handling timeframes.	high	CWLTH	current	Ongoing. Strict claims handling timeframes.
Government cyber incident reporting via ASD ACSC Federal entities + critical infrastructure report cyber incidents to ASD ACSC.	high	CWLTH	current	ASAP; statutory 12-72h for SOCI.
Heritage Act 2004 (ACT) — Aboriginal places + objects Disturbing an Aboriginal place or object in the ACT requires registration consultation + ACT Heritage Council approval.	high	ACT	current	Before commencing activity — Council approval + RAO consultation in advance.
Hold a High Risk Work Licence for HRWL classes Forklift, crane, scaffolding, dogging, rigging, EWP and other high-risk work requires a HRWL.	high	CWLTH	current	Continuous; licence carriage on site.
Hold a Remote Pilot Licence / RPAS operator certificate (drones) Commercial drone operations require operator certification + remote pilot licensing.	high	CWLTH	current	Before commencement; annual fitness-to-fly assessment.
Hold AFMA Commonwealth fishing permit Commercial fishing in Commonwealth waters requires a permit + observance of quotas.	high	CWLTH	current	Concession held before fishing and conditions complied with for each season. VMS on at all times. Logsheets completed during the trip and original logsheets returned to AFMA within 3 calendar days of the trip ending (with the catch disposal record in quota fisheries). E-logs required for operators fishing 50 or more days in the current or previous season, those with electronic monitoring, and line fishers in the Eastern and Western Tuna and Billfish fisheries.
Hold an NSW Charitable Fundraising Authority Soliciting donations from the NSW public requires authorisation under the Charitable Fundraising Act 1991.	high	NSW	current	Authority (or deemed authority) in place before the appeal starts. Non-deemed authority holders lodge an annual return within six months of each financial year end, even with no appeals held, and notify NSW Fair Trading within 28 days of specified events such as a material error in a financial statement or a change of auditor. Deemed holders lodge the ACNC Annual Information Statement each year.
Home Building Compensation Fund (NSW) NSW residential building work >$20,000 requires HBCF insurance.	high	NSW	current	Before starting work or accepting any payment, including a deposit. The certificate must be updated if the contract value or scope changes while work is in progress.
Honour consumer guarantees under the Australian Consumer Law Goods and services supplied to consumers come with automatic statutory guarantees that cannot be excluded.	high	CWLTH	current	Ongoing.
Honour employees' right to disconnect (s 333M) Employees can refuse to monitor, read, or respond to out-of-hours contact unless refusal is unreasonable.	high	CWLTH	current	Ongoing.
Implement Food Safety Management Tool (Standard 3.2.2A) Category 1 food businesses must use a Food Safety Management Tool to verify critical controls.	high	CWLTH	current	Continuous.
Implement Food Safety Program where prescribed (Standard 3.2.1) High-risk food businesses must implement a documented Food Safety Program audited by a recognised food safety auditor.	high	CWLTH	current	Continuous; periodic audit.
Independent review of AML/CTF program Reporting entities must have their whole AML/CTF program independently evaluated at least once every 3 years.	high	CWLTH	current	At least once every 3 years, at the frequency set in your AML/CTF policies. Newly regulated entities: first evaluation due 30 June 2029 – 31 December 2030 depending on AUSTRAC account number.
Industrial manslaughter offence — Comcare scheme (WHS Act 2011 (Cth) s 30A) Since 1 July 2024, a Comcare-scheme PCBU or officer whose reckless or negligent breach causes a death commits industrial manslaughter.	high	CWLTH	current	Continuous — the offence attaches to how duties are discharged every day, not to a filing.
Influencer + ad disclosure under ACL + AANA Code Paid content must be clearly disclosed as advertising — #ad #spon are not enough on their own.	high	CWLTH	current	Continuous.
ISO/IEC 27001 ISMS certification — increasingly customer-mandated Information Security Management System per ISO 27001 increasingly required by customers + government.	high	CWLTH	current	Continuous; surveillance audits + recertification cycle.
Life Insurance Code of Practice 2.0 FSC member life insurers bound by Code 2.0 (commenced 1 July 2023).	high	CWLTH	current	Ongoing.
Lodge an FBT return and pay FBT by 21 May Employers who provided fringe benefits in the FBT year (1 April – 31 March) must lodge by 21 May.	high	CWLTH	current	21 May annually (or extended date through tax agent).
Lodge Country-by-Country Report (CbC) for significant global entities Multinationals with global income >EUR 750M must lodge CbC Report annually.	high	CWLTH	current	Within 12 months of end of income year.
Lodge mandatory climate-related financial disclosures (ASRS S2) Group 1/2/3 entities must publish ASRS-aligned climate disclosures with their annual financial reports.	high	CWLTH	current	First reports: FY commencing on or after 1 Jan 2025 (Group 1).
Lodge Payment Times Reports (large business) Large businesses (>$100M revenue) must report payment times to small business suppliers every 6 months.	high	CWLTH	current	Two reports a year, each covering a 6-month period based on the entity's financial year, due within 3 months after the end of each period. A short extension of up to 28 days can be sought without supporting evidence.
Lodge the ASIC annual company statement and review fee Every Australian company has an annual review date — confirm details and pay the fee.	high	CWLTH	current	Solvency resolution within 2 months of annual review date; fees due 2 months after annual statement.
Lodge the AUSTRAC annual compliance report (AML/CTF Act s 47) Every reporting entity must lodge an annual compliance report with AUSTRAC; the first financial-year period runs 1 July 2026 to 30 June 2027, due by 30 September 2027.	high	CWLTH	current	Annually between 1 July and 30 September for the financial year just ended. First Tranche 2 report: period 1 July 2026 – 30 June 2027, due 30 September 2027.
Lodge WGEA workplace gender equality report Private-sector employers with 100+ staff must report annually; pay gaps are now publicly published.	high	CWLTH	current	Annual — by 31 May following the 31 March reporting period end.
Maintain auditor / financial reporting (Chapter 2M) Large proprietary, public and disclosing entities must prepare and lodge audited financial reports.	high	CWLTH	current	Annual — typically 3 months for disclosing entities, 4 months for others, after FY end.
Maintain DGR endorsement Deductible Gift Recipients must keep meeting the requirements of their DGR category for as long as they are endorsed.	high	CWLTH	current	Continuously while endorsed; notify the ATO if the entity stops meeting its DGR category requirements.
Maintain mining rehabilitation bonds + closure plans State mining regimes require financial assurance bonds for site rehabilitation.	high	CWLTH	current	Deposit lodged as a condition of the title and topped up when the assessed amount is varied. For mining leases in NSW, a rehabilitation cost estimate is provided annually with the mine's forward program.
Maintain TPB registration (tax/BAS agents) Tax agents and BAS agents must be registered with the TPB and comply with the Code of Professional Conduct.	high	CWLTH	current	Initial registration before providing services; annual renewal; CPE compliance.
Maintain transfer pricing documentation (Subdivision 815-D) Multinational groups must keep contemporaneous transfer pricing documentation per Subdivision 815-D ITAA 1997.	high	CWLTH	current	Contemporaneous — in place by tax return lodgement.
Manage business interruption claim definitions (post-pandemic precedent) BI insurance policies must clearly define pandemic exclusions per Federal Court guidance.	high	CWLTH	current	Continuous.
Modern Slavery Statement (Cwlth) Entities with consolidated revenue ≥$100M must publish a Modern Slavery Statement annually.	high	CWLTH	current	Within 6 months of financial year end.
MySuper authorisation for default super products Default super contributions can only flow to APRA-authorised MySuper products.	high	CWLTH	current	Continuous; annual performance test; member-outcome assessment.
National Parks and Wildlife Act 1974 (NSW) — Aboriginal heritage Activities affecting Aboriginal objects + sites in NSW require AHIP or due diligence.	high	NSW	current	Due diligence and Aboriginal community consultation before applying; the AHIP must be granted before the harming activity starts and its conditions apply for the permit duration (stated in years in the application).
Native Title Future Act procedures Activities affecting native title rights subject to NTA Future Act processes.	high	CWLTH	current	Before the act is done. Where the notice says the act attracts the expedited procedure, native title parties have 4 months from the notification day to object (s 32); claimants registered within 4 months of notification (on claims filed within 3 months) also become native title parties (s 30); an arbitral body determination can be sought once 6 months have passed without agreement (s 35).
Northern Territory Aboriginal Sacred Sites Act 1989 — Authority Certificate Use of land that may affect a sacred site in the NT requires an Authority Certificate from AAPA.	high	NT	current	Before work or use begins: apply under s 19B, allow time for custodian consultation (and any conference within 60 days of the request), and start only once the Authority Certificate has issued. Conditions apply for as long as the work or use continues.
Notify ACCC of a voluntary recall within 2 days Suppliers must notify the ACCC within 2 days of initiating a voluntary consumer product recall.	high	CWLTH	current	Within 2 days of recall.
Notify FIRB before foreign investment in Australian assets Foreign persons must notify the Foreign Investment Review Board before acquiring interests above prescribed thresholds.	high	CWLTH	current	Before acquisition becomes binding.
NSW development consent (Environmental Planning and Assessment Act 1979) Most development in NSW requires consent under EP&A Act + local LEP / SEPP.	high	NSW	current	Before development starts: obtain the development consent or complying development certificate for the correct pathway. After approval, comply with consent conditions throughout the work and operation, including any compliance reports or independent audits the consent requires.
Obtain Subcontractor's Statements before paying subcontractors (NSW) NSW principal contractors obtain a signed Subcontractor's Statement for each payment period to avoid liability for a subcontractor's unpaid workers compensation premiums, payroll tax and wages.	high	NSW	current	Obtain a statement for each payment claim period. Each statement must state the period it covers, and sequential statements should give continuous coverage of the contract.
Organic claims and organic certification — certification mandatory for export only Organic certification is not legally required to describe a product as organic in Australia, but every organic claim must be provable; exporting organic goods requires certification by an approved certifying body.	high	CWLTH	current	Before the claim is made or the goods are exported. Transition to full organic certification for export can take at least 3 years; export labels must be authorised by the approved certifying body before use.
Pay ACT payroll tax when threshold met ACT: 6.75% on Australian wages above the $1.75 million tax-free threshold (FY2026-27).	high	ACT	current	Monthly by the 7th of the following month; annual reconciliation by 28 July.
Pay annual leave loading where the award or contract provides Most modern awards require 17.5% loading on annual leave taken or paid out on termination.	high	CWLTH	current	On payment of leave / termination.
Pay ASIC fees + lodge prescribed forms Companies must pay annual fees + lodge prescribed forms within statutory periods (e.g. Form 484 for changes).	high	CWLTH	current	Form 484: within 28 days. Annual review fee: within 2 months of review date.
Pay long service leave under the IR Act 2016 (Qld) QLD employees accrue 8.6667 weeks LSL after 10 years' continuous service; pro-rata after 7 years.	high	QLD	current	Leave is taken at a time agreed between employer and employee; failing agreement the employer may require at least 4 weeks of leave on at least 3 months' written notice. Payment for accrued leave is due when employment ends.
Pay long service leave under the LSL Act 1955 (NSW) NSW employees accrue 2 months LSL after 10 years' continuous service, payable on resignation after 5 years.	high	NSW	current	Leave falls due at 10 years' service; the employer may direct when it is taken with at least 1 month's notice (shorter by agreement). Accrued and untaken leave must be paid immediately from the date employment ends.
Pay long service leave under the LSL Act 2018 (Vic) VIC employees accrue LSL after 7 years continuous service — paid on entitlement or termination.	high	VIC	current	Leave may be taken after 7 years, on agreement or on at least 12 weeks' written direction from the employer. On termination after 7 years, payment of the full accrued entitlement is due on the day employment ends.
Pay Northern Territory payroll tax when threshold met NT: 5.5% on Australian wages above the $2.5 million tax-free threshold (FY2026-27).	high	NT	current	Monthly by the 21st of the following month; annual reconciliation by 21 July.
Pay NSW land tax NSW land tax applies on aggregated unimproved land value above $1.075M general threshold (2026).	high	NSW	current	Annually: each assessment notice allows 60 days to pay in full or set up a payment plan. Owners must keep land and contact details current with Revenue NSW and lodge a return in Land Tax Online if they believe they are liable but have not received a notice.
Pay NSW payroll tax when threshold met NSW: 5.45% on Australian wages above the $1.2 million tax-free threshold (FY2026-27).	high	NSW	current	Monthly by the 7th of the following month; annual reconciliation by 28 July.
Pay NSW transfer duty on residential property acquisitions Variable transfer duty rates; foreign purchaser additional duty 9%.	high	NSW	current	By the earliest of settlement, or 3 months after signing the contract, the transfer agreement date or the deed date. Eligible off-the-plan purchases may defer payment by up to an additional 12 months.
Pay QLD transfer duty on residential property QLD transfer duty progressive; foreign acquirer additional duty 8% (from 1 July 2024).	high	QLD	current	Documents must be lodged within 30 days of when the liability arises, usually the date the contract is signed or becomes unconditional. Duty is then paid by the due date on the QRO assessment notice, and documents are stamped before settlement and registration.
Pay Queensland land tax QLD land tax applies on aggregated land value above $600K (individuals) / $350K (companies + trusts).	high	QLD	current	Annually, by the due date shown on the land tax assessment notice issued by QRO for the financial year. Interest accrues on any overdue amount from the day after the due date, and instalment arrangements are available.
Pay Queensland payroll tax when threshold met QLD: 4.75% on Australian wages above the $1.3 million tax-free threshold (FY2026-27).	high	QLD	current	Monthly by the 7th of the following month; annual reconciliation by 21 July.
Pay redundancy under NES (s 119 FW Act) Redundancy pay scale 0-16 weeks based on continuous service (small business exempt).	high	CWLTH	current	At termination payment.
Pay Skilling Australians Fund (SAF) levy Sponsors of 482 visa applicants pay SAF levy at nomination time.	high	CWLTH	current	On the nomination day, when the nomination (or the application for approval of a nomination) is made. Annual turnover is measured for the most recent income year ending before that day.
Pay South Australian payroll tax when threshold met SA: 4.95% on Australian wages above the $1.5 million tax-free threshold (FY2026-27).	high	SA	current	Monthly by the 7th of the following month; annual reconciliation by 21 July.
Pay Tasmanian payroll tax when threshold met TAS: 4% / 6.1% on Australian wages above the $1.25 million tax-free threshold (FY2026-27).	high	TAS	current	Monthly by the 7th of the following month; annual reconciliation by 21 July.
Pay Victorian land tax (including absentee owner surcharge) VIC land tax applies on aggregated taxable value above $50K (general) / $25K (trust); absentee owner +4% surcharge.	high	VIC	current	Assessments are generally issued between January and June each year; payment is due 12 weeks after the issue date, or by instalments under an Autopay payment plan.
Pay Victorian payroll tax when threshold met VIC: 4.85% on Australian wages above the $1 million tax-free threshold (FY2026-27).	high	VIC	current	Monthly by the 7th of the following month; annual reconciliation by 21 July.
Pay Victorian stamp duty on residential property Variable rates by purchase price; foreign purchaser surcharge 8%. PPR concession available.	high	VIC	current	Before the transfer can be registered, usually at settlement; if duty is not paid within 30 days of settlement, penalty tax and interest may apply. A reassessment for overpaid duty must be sought within 5 years.
Pay Western Australian payroll tax when threshold met WA: 5.5% on Australian wages above the $1 million tax-free threshold (FY2026-27).	high	WA	current	Monthly by the 7th of the following month; annual reconciliation by 21 July.
Payment Service Provider (PSP) licensing reform — implementation pending Treasury reform of payments licensing to capture digital wallets + Buy Now Pay Later + stored value.	high	CWLTH	upcoming	TBD; transition period likely.
PCBU primary duty of care — Comcare scheme (WHS Act 2011 (Cth) s 19) Commonwealth entities and Comcare self-insured licensees must, so far as is reasonably practicable, ensure the health and safety of workers and others.	high	CWLTH	current	Continuous. Notify Comcare of notifiable incidents immediately; Commonwealth entities report WHS matters in each annual report.
Personal bankruptcy declaration or debt agreement Individuals with unmanageable personal debt can voluntarily petition for bankruptcy via AFSA.	high	CWLTH	current	Debtor's Petition and Statement of Affairs submitted together (joint applicants on the same day); where a creditor made the person bankrupt, the Statement of Affairs within 14 days of notification; changes of name, address, income or employment reported to the trustee during the bankruptcy; a bankruptcy notice must be served within 6 months of issue and complied with within 21 days of service.
Petroleum Resource Rent Tax (PRRT) 40% PRRT on offshore + onshore (Bass Strait only) petroleum project profits.	high	CWLTH	current	Annual returns + quarterly instalments.
PHI Prudential Standards (APRA) Private health insurers must meet capital + governance standards.	high	CWLTH	current	Ongoing.
Pre-2025 ban on unsolicited credit limit increase invitations Credit card limit increase offers cannot be sent without prior written consent.	high	CWLTH	current	Continuous.
Prepare for the proposed removal of the small business exemption Removing the Privacy Act small business exemption (<$3M turnover) is proposed for a future reform tranche — agreed in principle, not yet law.	high	CWLTH	upcoming	Not yet legislated — proposed for a future privacy reform tranche.
Privacy Act Reform — information controllers regime (proposed Tranche 2) Tranche 2 reforms in scoping — information controllers + processors regime.	high	CWLTH	upcoming	TBC.
Privacy statutory tort (serious invasions of privacy) From June 2025 — serious invasion of privacy actionable in tort.	high	CWLTH	current	1-year limitation period (extensions possible).
Process super contributions and rollovers via SuperStream All super contributions and rollovers must be sent using the SuperStream data and payment standards.	high	CWLTH	current	Continuous; rollover within 3 business days.
Provide 10 days personal/carer's leave per NES All full-time employees accrue 10 days paid personal/carer's leave per year of service.	high	CWLTH	current	On each request; accrual per pay period.
Provide a current Product Disclosure Statement (s 1013A) Retail financial product issuers must provide a current PDS before issuing.	high	CWLTH	current	Continuous; current PDS before each issuance.
Provide an APP 5 collection notice at or before collection APP 5 requires notice of identity, purposes, recipients, consequences of not providing info, and where Privacy Policy lives.	high	CWLTH	current	At or before collection (or as soon as practicable thereafter).
Provide minimum notice of termination (NES s 117) NES minimum notice of termination scales from 1 week to 5 weeks based on service + age 45+.	high	CWLTH	current	Notice prior to termination, or payment in lieu.
Psychosocial Hazards Code of Practice (model + jurisdictional) PCBUs must manage psychosocial risk under WHS Acts + state codes.	high	CWLTH	current	Continuous risk management.
Public Interest Disclosure Act 2013 (federal whistleblower) Federal public sector whistleblower regime + protections.	high	CWLTH	current	Allocation decision: authorised officers must use best endeavours to decide within 14 days (s 43(11)). Investigation: completed within 90 days after allocation, unless extended by the Ombudsman or IGIS (s 52). Procedures and training: continuous (s 59).
Publish a Privacy Policy that meets APP 1 Every APP entity needs a clearly-expressed Privacy Policy covering APP 1.4 requirements.	high	CWLTH	current	Before collecting personal information. Reviewed regularly.
Publish an annual Modern Slavery Statement Entities with consolidated revenue ≥$100M must publish an annual Modern Slavery Statement.	high	CWLTH	current	Within 6 months of end of reporting period.
QLD development assessment (Planning Act 2016) QLD Planning Act 2016 + Development Assessment Rules govern development.	high	QLD	current	Before assessable development starts, all necessary development permits must be in effect (s 163). Conditions of the approval must be complied with for as long as they apply, and the use of premises must remain lawful.
Register + categorise industrial chemicals (Industrial Chemicals Act 2019) Importers + manufacturers of industrial chemicals must register with AICIS + categorise introductions.	high	CWLTH	current	Register before introducing. Categorise each introduction before it occurs and lodge any pre-introduction report or assessment application first. The AICIS registration year runs 1 September to 31 August; the annual declaration for that year, and any once-off exempted introduction declaration, is due by 30 November.
Register as a responsible entity / direct interest holder under SOCI Captured critical-infrastructure assets must be registered with Home Affairs.	high	CWLTH	current	Initial information by the later of the end of the asset's grace period and 30 days after becoming a reporting entity (s 23). Notifiable events within 30 days after the event (s 24).
Register for ACT portable long service leave (hospitality / beauty) ACT extends portable LSL to cafés, restaurants, accommodation, hair and beauty from 1 January 2027 (deferred from 1 July 2026).	high	ACT	current	Registration from commencement; quarterly returns and levies.
Register for GST when GST turnover meets the threshold Register within 21 days when GST turnover reaches $75K (or $150K for NFPs, or any amount for ride-share/taxis).	high	CWLTH	current	Within 21 days of becoming required to register.
Register for VIC portable LSL (construction) Construction industry employers in VIC must register with CoINVEST and pay quarterly LSL levies.	high	VIC	current	Registration before construction work exceeds 5 days in any month; long service leave charges and worker information by the dates the trustee sets under the trust deed; responses to a trustee information notice by the time stated, which must be at least 28 days after the notice.
Register R&D activities for the R&D Tax Incentive Companies must register R&D activities with AusIndustry within 10 months of the end of the income year.	high	CWLTH	current	Registration within 10 months of end of income year.
Register under Foreign Influence Transparency Scheme (FITS) Persons undertaking activities on behalf of foreign principals in Australia must register with the AG's Department.	high	CWLTH	current	Within 14 days of commencement; annual + on-change updates.
Register with AEMO for National Electricity Market participation Generators + retailers + market participants must register with AEMO and meet NER obligations.	high	CWLTH	current	Registration with AEMO must be in place before participating. Obligations then run continuously: bids and offers, prudential requirements and settlement under Chapter 3, power system security directions under Chapter 4, and metering installations registered with AEMO under Chapter 7. Generators must give at least 42 months' notice of intended closure unless the AER grants an exemption.
Registered Company Auditor (RCA) registration + CPD (RG 260) RCAs must maintain ASIC registration + 120 hours CPD over 3 years.	high	CWLTH	current	Annual statement (Form 912A for RCAs, Form 912B for AACs) lodged within one month of each anniversary of registration, with extensions only in exceptional circumstances. Registration conditions (CPD, quality assurance, PI insurance) apply continuously; ASIC must be notified of changes in details and of ceasing to practise (Form 905).
Report greenhouse and energy data under NGER Corporations meeting NGER thresholds must report Scope 1, Scope 2 emissions and energy data by 31 October.	high	CWLTH	current	Annual — by 31 October following the reporting year.
Report ransomware and cyber extortion payments within 72 hours (Cyber Security Act 2024 s 27) Businesses with turnover over $3M, and critical infrastructure responsible entities, must report any ransomware payment to the Government within 72 hours.	high	CWLTH	current	Within 72 hours of making the payment or becoming aware it was made.
Report to NCVER (AVETMISS) — RTOs RTOs must submit AVETMISS-compliant student + enrolment data to NCVER.	high	CWLTH	current	Annual collection for the previous calendar year: window 1 January to end of February (28 February 2026 for 2025 activity). Optional cumulative quarterly submissions in windows opening about four weeks after each quarter (2026: 1-15 May, 1-17 August, 1-16 November). State-funded activity on the state training authority's timetable.
Report under Single Touch Payroll Phase 2 Disaggregated payroll reporting to the ATO via STP-enabled software.	high	CWLTH	current	On or before each payday.
Respond to FOI requests within 30 days (Cwlth agencies + ministers) FOI Act 1982 — Commonwealth agencies + ministers must respond to access requests within 30 days.	high	CWLTH	current	Decision notified within 30 days of receipt, plus any lawful extension; internal review decided within 30 days of the application (s 54B); applicants seek internal review within 30 days of notification and IC review of an access refusal within 60 days (s 54S).
Respond to hardship notices within statutory timeframe Credit providers must consider hardship notices within 21 days under s 72 NCC.	high	CWLTH	current	Within 21 days of notice.
Right to Disconnect (s 333M FWA) Employees may refuse out-of-hours contact unless unreasonable from 26 August 2024.	high	CWLTH	current	Continuous; FWC dispute process available.
RSA + RCG mandatory training (liquor + gaming) Staff serving alcohol or in gaming venues need RSA / RCG certificates.	high	All states	current	Before starting role; refresh per state.
Scope 3 emissions disclosure (AASB S2 + voluntary) Scope 3 emissions become mandatory year 2 of ASRS reporting (varies by Group).	high	CWLTH	upcoming	Per ASRS phase-in.
Simplified Debt Restructuring (small business) Small companies (<$1M liabilities) can use SDR to restructure without full external admin.	high	CWLTH	current	Same-day appointment of Restructuring Practitioner.
Stablecoin payments licensing — Treasury reforms (in scoping) Treasury reforms scoping payment stablecoin licensing under PSP regime.	high	CWLTH	upcoming	TBC — regulations expected 2025-2026.
State mining royalties Royalty payable on mining production per state Mining Acts.	high	All states	current	Quarterly + annual returns per state.
State veterinary practice registration + animal welfare compliance Veterinarians registered by state vet boards; animal welfare regulated by state agriculture departments.	high	All states	current	Before practising in the jurisdiction of permanent residence, then continuously while registered, including ongoing CPD. Vets moving to Victoria apply on a timetable set by the Board according to the jurisdiction they are leaving.
Survey + certify Domestic Commercial Vessels (DCV) AMSA-administered Marine Order 503 requires periodic survey and certification of commercial vessels.	high	CWLTH	current	Before commercial operation; renewal before the five-year certificate expires (AMSA sends a reminder 90 days before expiry), and periodic surveys on the dates in the survey schedule. If the certificate lapses, the vessel must stop operating until it is renewed or temporary operation is approved under Exemption 7.
TAFE governance + quality compliance TAFEs operate as state government entities under joint state + federal VET framework.	high	CWLTH	current	Continuously against the 2025 Standards. VET activity data for each calendar year is reported to NCVER early in the following year (or through the state training authority). The quality indicator annual summary for the previous calendar year is due to ASQA between 1 January and 30 June; late submissions after 30 June are not accepted. Registration is renewed before it expires.
Telco data retention — 2 years (Part 5-1A Telecommunications Act) Carriers + CSPs must retain telco metadata for 2 years.	high	CWLTH	current	Ongoing. Subscriber and account information must be kept until 2 years after the account closes; all other required data for 2 years after it came into existence (s 187C).
Therapeutic Goods Advertising Code Advertising of therapeutic goods to AU consumers must comply with TGA Advertising Code.	high	CWLTH	current	Before each advertisement is published, and for as long as it remains in circulation; each day a non-conforming advertisement continues is a separate contravention.
Thin capitalisation rules (Div 820 ITAA 1997) Limits debt deductions for thinly-capitalised entities, reformed from 1 July 2023.	high	CWLTH	current	Annual; documentation contemporaneous.
Underquoting prohibition (NSW Property and Stock Agents Act 2002) NSW real estate agents must not underquote — Maximum penalty $22,000.	high	NSW	current	Estimate recorded when the agency agreement is signed; revised promptly whenever evidence shows it is no longer reasonable; written record of each price statement made at the time it is made.
Underquoting prohibition (Vic Estate Agents Act 1980) Vic real estate agents must not underquote a property sale price.	high	VIC	current	Estimate set in the sales authority at engagement; Property Price Statement available whenever the property is advertised, given to a buyer within 2 business days of a request, and linked beside the price in online advertising; reserve price published at least 7 days before an auction or fixed-date sale; sale price added within 7 days of the sale going unconditional.
Use AgVet chemicals in accordance with the APVMA label + state CUP Agricultural and veterinary chemicals must be used per the registered label + state Chemical Use Permit conditions.	high	Cwlth + states	current	At every use: read and follow the current label or permit. Obtain an APVMA permit before any off-label use. Meet state record-keeping, training and licensing requirements as they apply in the state where the chemical is used.
Verify work rights via VEVO before employment Employers must verify visa work rights via VEVO before hiring non-citizens.	high	CWLTH	current	Before commencement; periodic re-checks for fixed-term visas.
VIC Environment Reference Standards (air, water, noise) Vic EPA assesses environmental performance against Environment Reference Standards.	high	VIC	current	When preparing and lodging a permission application or undergoing an environmental audit; the general environmental duty applies continuously. The ERS itself must be reviewed every 10 years and can be amended earlier.
VIC planning permits (Planning and Environment Act 1987) Vic planning permits required for most development under Planning Schemes.	high	VIC	current	Before the use or development starts; then continuously for as long as the permit conditions or s 173 agreement apply. Start within the time the permit sets (3 years by default) and complete a development within its time (5 years by default) or the permit expires.
Wash outbound marketing lists against the Do Not Call Register Lists must be washed within 30 days of the call/SMS unless valid consent.	high	CWLTH	current	Wash within 30 days of contact.
Wine Equalisation Tax (WET) for producers + wholesalers WET at 29% on wine wholesale value; rebate scheme up to $350K per producer.	high	CWLTH	current	Per BAS cycle.
Designs Act 2003 — design registration IP Australia administers registered designs — visual appearance of products.	low	CWLTH	current	File before disclosure, or within 12 months of the first public disclosure if relying on the grace period (claimed at filing or any time before examination). Renew before the 5-year anniversary of filing; late renewal attracts a fee for each month late, for up to six months.
ISO 14001 environmental management system certification (voluntary) ISO 14001 certification is voluntary; it does not replace your environmental duties under EPA laws, but tenders often ask for it.	low	CWLTH	current	If certified: annual surveillance audits and recertification every three years.
ISO 45001 occupational health and safety management system certification (voluntary) ISO 45001 certification is voluntary and does not replace the WHS primary duty, but principal contractors and tenders often require it.	low	CWLTH	current	If certified: annual surveillance audits and recertification every three years.
ISO 9001 quality management system certification (voluntary) No law requires ISO 9001, but customers and tenders often do; only an accredited certification body can certify you.	low	CWLTH	current	If certified: annual surveillance audits and recertification every three years.
AASB S1 (general sustainability) disclosures — voluntary today, mandatory pending Companion to AASB S2 (climate). Currently voluntary in AU; ISSB pathway suggests phased mandatory.	medium	CWLTH	upcoming	Voluntary today; mandatory expected 2027-2028.
Adopt the Voluntary AI Safety Standard (DISR 2024) 10 voluntary guardrails for safe + responsible AI deployment; mandatory regime in development.	medium	CWLTH	current	Voluntary now; mandatory expected 2026-27 for high-risk uses.
APP 2 — anonymity + pseudonymity for individuals Where reasonable, individuals must be able to deal with you anonymously or under a pseudonym.	medium	CWLTH	current	Continuous.
Banking Executive Accountability Regime (BEAR) — pre-FAR BEAR superseded by FAR for banks 15 March 2024; historical exposure remains.	medium	CWLTH	superseded	Historical compliance reporting.
Beneficial ownership transparency (Tranche 3 — under consultation) Proposed beneficial ownership register for unlisted companies and trusts — consultation through 2024-2025; commencement TBD.	medium	CWLTH	upcoming	TBD — likely 2027-2028 commencement.
Charity public fundraising — state authority cycle Each state requires authorisation for public fundraising appeals.	medium	All states	current	Per state cycle (often 1-3 years renewal).
Child Support — employer deductions Employers must comply with Services Australia (Child Support Registrar) deduction notices.	medium	CWLTH	current	At the time of each payment of salary or wages from the date specified in the notice; payment and notice to the Registrar by the 7th day of the month after the deductions were made. A nil notice is also due by the 7th when a notice was in force but no deduction was made (s 47(1A)), unless the amount was reported to the ATO through voluntary employer reporting.
Claim Fuel Tax Credits (FTC) for eligible business fuel use Eligible business activities can claim back fuel tax via FTC system.	medium	CWLTH	current	Per BAS cycle.
Comply with AANA Code of Ethics + community guidelines Self-regulatory advertising standards enforced by Ad Standards (formerly ASB).	medium	CWLTH	current	Continuous.
Comply with anti-doping rules + Sport Integrity Australia National sporting organisations must adopt + enforce anti-doping policies aligned to WADA Code.	medium	CWLTH	current	Continuous. Whereabouts updates as required for testing-pool athletes; notices of retirement or reinstatement given to Sport Integrity Australia; cooperation with any testing request and the anti-doping rule violation process when notified.
Comply with Commonwealth Procurement Rules (CPRs) All federal procurement governed by CPRs — value-for-money + procurement-connected policies.	medium	CWLTH	current	Contracts at or above the reporting threshold must be reported on AusTender within 42 days of entering into them ($10,000 for non-corporate Commonwealth entities; for prescribed corporate entities $400,000, or $7.5 million for construction services). Amendments and standing offers are also reported within 42 days. Open tenders must allow at least 25 days for submissions (10 days in limited circumstances).
Comply with Managed Investment Trust (MIT) tax regime Eligible MITs benefit from 15% withholding rate on non-resident distributions if elected + compliant.	medium	CWLTH	current	Continuous; election lodged with first tax return.
Comply with the ePayments Code Voluntary but industry-standard code covering electronic transaction terms, mistaken internet payments, and unauthorised transactions.	medium	CWLTH	current	Continuous; compliance reporting per ASIC schedule.
Copyright Act 1968 — record-keeping for orphan works From January 2023 — diligent search + record-keeping needed for orphan works defence.	medium	CWLTH	current	Continuous record-keeping; defence-time documentation.
Court-ordered mediation + ADR before trial (state + federal) Courts may order parties to attempt ADR before trial.	medium	CWLTH	current	By the dates in the referral order and any directions the Court gives under s 37P about practice and procedure.
Customer Service Guarantee (CSG) Standard telephone service providers face CSG financial penalties for missed connection + repair timeframes.	medium	CWLTH	current	Per the timelines above for each connection, repair or appointment; a shorter time promised by the telco becomes the timeline. After a mass service disruption caused by a natural disaster, notified maintenance or third-party damage, the telco must notify affected customers (or publish a website notice) and tell the ACMA and the Telecommunications Industry Ombudsman within 10 days.
Data Availability and Transparency Act 2022 Commonwealth data sharing regime — accredited users + entities.	medium	CWLTH	current	Data Custodians must consider and respond to every request received; accredited entities must comply with their accreditation conditions continuously and notify the Commissioner in writing of relevant events or changes in circumstance; reporting to the Commissioner supports the annual report.
e-Invoicing PEPPOL network (Cwlth gov mandated) Commonwealth agencies must accept Peppol e-invoices; private sector encouraged.	medium	CWLTH	current	Continuous.
Electric Cars FBT Exemption (Cwlth) Eligible zero/low-emission cars FBT-exempt under car limits (until 2025 for PHEVs).	medium	CWLTH	current	Annual FBT return + STP RFBA.
Enforce + manage post-employment restraints — current state Restraint of trade common law + 2024 reforms restricting non-competes under $183K salary.	medium	CWLTH	current	At contract design + termination.
File patent applications with IP Australia Patents protect inventions for up to 20 years (standard) or 8 years (innovation patents — being phased out).	medium	CWLTH	current	File before public disclosure where possible, and in any case within the 12-month grace period after disclosure; standard application within 12 months of a provisional application; examination requested within 5 years of filing (2 months after IP Australia's reminder); renewal fees paid to keep the patent in force up to its 20-year (or 25-year pharmaceutical) term.
FIRB residential real estate — temporary residents (established-dwelling ban to 30 June 2029) Temporary residents need foreign investment approval before buying residential land; established dwellings are generally banned from 1 April 2025 to 30 June 2029.	medium	CWLTH	current	Before entering the purchase: approval must be obtained first. Purchases and sales are notified to the Register of Foreign Ownership of Australian Assets; construction on vacant land is generally due within 4 years, and the land cannot be sold until it is complete; approval conditions, reporting and any vacancy fee obligations continue after purchase.
GEMS (Greenhouse + Energy Minimum Standards) Regulated products must meet energy efficiency MEPS + display label.	medium	CWLTH	current	Before the model is first supplied; the Regulator aims to process applications within 14 days. Registration is renewed when it lapses (typically after 5 years) or re-done when a Determination's requirements are updated.
Instant Asset Write-Off (annually re-set threshold) SBE asset write-off threshold reset annually; $20,000 for FY25-26.	medium	CWLTH	current	Tax return claim.
Loyalty programs must comply with ACL transparency + UCT Loyalty program T&Cs governed by ACL — UCT regime + misleading conduct.	medium	CWLTH	current	Continuous.
Maintain Basic Religious Charity status (ACNC) — limited carve-outs Basic religious charities have limited ACNC governance carve-outs but still register.	medium	CWLTH	current	Annual AIS; ongoing status self-assessment.
Mandatory AI guardrails for high-risk AI (in development) Australian Mandatory Guardrails for High Risk AI Settings — Treasury consultation in 2024/2025.	medium	CWLTH	upcoming	No commencement date. The National AI Plan (2 December 2025) relies on existing laws and targeted reforms; monitor DISR and the AI Safety Institute for any change of position.
NSW Modern Slavery Act reporting (NSW public entities and their suppliers) Covered NSW public entities must take reasonable steps on modern slavery risk and report annually; their suppliers are drawn in through tender and contract clauses.	medium	NSW	current	Annually: modern slavery information is included in the entity's formal annual report (timing set by its governing legislation) and the online GRS Annual Reporting Form is submitted when that report is published. Inherent Risk Identification Tool version 2.0 applies from 1 July 2025 (financial-year reporters) or 1 January 2026 (calendar-year reporters).
Patents Act 1990 — standard + innovation patents IP Australia administers standard + innovation patents (innovation patent system closing).	medium	CWLTH	current	Request examination within 5 years of the filing date (IP Australia sends a reminder near the deadline, after which there are 2 months to act). Examination usually takes around 12 months from request, or about 8 weeks if expedited. Oppositions may be filed within 3 months of the acceptance notice. Renewal fees fall due throughout the patent term.
Pay Luxury Car Tax (LCT) on vehicles above threshold LCT at 33% on the GST-inclusive value of luxury cars above LCT threshold.	medium	CWLTH	current	Per BAS.
PCI DSS card data security (contractual, via your acquirer) Merchants that accept card payments must protect cardholder data to PCI DSS — a requirement of the card schemes, enforced through your merchant agreement, not an Australian statute.	medium	CWLTH	current	Continuous; validation annually (SAQ or Report on Compliance), plus quarterly external vulnerability scans where your SAQ type requires them. Your acquirer sets the deadline.
Political donation disclosure thresholds (federal + state) Federal disclosure threshold $17,300+ (2024-25). State thresholds + caps vary.	medium	CWLTH	current	Donor and third-party annual returns: by 17 November each year for the financial year ended 30 June. Parties, political campaigners and associated entities: by 20 October. Returns are lodged through the AEC eReturns portal and published on the Transparency Register on the first working day in February.
Provide WGEA employer statement on the gender pay gap Employers can publish an employer statement alongside WGEA's published pay gap figures.	medium	CWLTH	current	Optional. To appear alongside the gap when it is published, upload the statement link in the WGEA Employer Portal at least one week before WGEA publishes employer gender pay gaps; the link does not go live before publication.
Register designs with IP Australia Registered designs protect product visual appearance for up to 10 years.	medium	CWLTH	current	Apply before the design is published or disclosed where possible; registration runs 5 years from filing and must be renewed before that term ends to reach the 10-year maximum; request examination and certification before starting infringement proceedings.
Register on the Federal Lobbyists Register Third-party lobbyists contacting Commonwealth officials must register + observe the Lobbying Code.	medium	CWLTH	current	Registration of the organisation, each lobbyist and each client must be published on the Register before first contact (applications generally take 5 working days); changes such as a new or ceased client updated within 10 business days; details reviewed twice a year, on 1 February and 1 July, with 10 business days to update.
Register trademarks with IP Australia Without registration, brand protection relies on common-law passing-off — costly to enforce.	medium	CWLTH	current	File before launch where possible (registration takes effect from the filing date). Renew before the registration expires, up to 10 years after filing. Use the mark for the registered goods and services so it cannot be removed for 3 years' non-use.
Strata Schemes Management Act 2015 (NSW) Strata schemes must comply with budget, AGM, sinking fund + management requirements.	medium	NSW	current	Budget and levies set each year; Strata Hub annual report within 3 months of the AGM (fee $3 per lot); contact or strata renewal committee changes updated within 28 days; 10-year plan reviewed at least every five years with changes approved at the AGM; records retained for seven years.
Superannuation flagging on separation On separation — super interest splittable under Pt VIIIB Family Law Act.	medium	CWLTH	current	Information must be provided in accordance with the regulations after a valid application; a payment flag applies from the operative time until lifted; notification of the next splittable payment is due within the period set in a flagging order.
Track eligibility for the electric car FBT exemption Eligible electric vehicles under the LCT threshold provided to employees are FBT-exempt.	medium	CWLTH	current	Annual FBT return.
Trade Marks Act 1995 — registration + renewal IP Australia administers trade mark registration; 10-year terms + renewals + use requirements.	medium	CWLTH	current	Before launch where possible, because registration takes at least seven months from filing. Respond to examination reports by the due date shown; TM Headstart steps lapse if the 5-day deadlines are missed; opposition window two months from advertisement; protection runs 10 years from the filing date.
Two-strikes rule on listed-company remuneration report (s 250R) If a remuneration report attracts 25%+ no votes twice running, a spill resolution must be considered.	medium	CWLTH	current	At each AGM; after a second strike, the spill resolution is put at that AGM, and if it passes the spill meeting must be held within 90 days, subject to the 28-day notice period for listed company meetings (s 249HA). The company must still have at least 3 directors after the spill meeting (s 250X).
Uniform Defamation Act — concerns notice + serious harm threshold Pre-action concerns notice + serious harm threshold for defamation actions.	medium	All states	current	Concerns notice 28-day response; proceedings within 1 year (extendable).