AUSTRAC Tranche 2 is live from 1 July 2026. Accountants, lawyers and real estate agents must comply. Get compliant now
Updated August 2026

The Complete Guide to Tranche 2 AML/CTF Compliance

Everything Australian accountants, lawyers, real estate agents, conveyancers and precious metals dealers need to know about their AUSTRAC obligations from 1 July 2026.

90,000+

New businesses regulated under Tranche 2

1 Jul 26

Tranche 2 obligations commenced

29 Jul 26

AUSTRAC enrolment deadline

7 yr

CDD record keeping required

What is Tranche 2?

Tranche 2 is the second phase of Australia's AML/CTF reform. It extends obligations under the Anti-Money Laundering and Counter-Terrorism Financing Act 2006 to professional services previously unregulated.

Prior to 1 July 2026, Australia's AML/CTF regime applied to approximately 17,000 businesses mainly banks, financial institutions, casinos and remittance providers. Tranche 2 expands this to approximately 90,000 additional businesses including accountants, lawyers, real estate agents, conveyancers, precious metals dealers and trust and company service providers.

Which Industries Are Captured?

Accountants and Tax Agents

When providing company registrations, trust formations, business sales and equity financing.

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Lawyers and Conveyancers

When handling property transactions, client funds, company formations and trust deeds.

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Real Estate Agents

When acting in the purchase, sale or transfer of real property on behalf of a buyer or seller.

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Precious Metals and Stones

Dealers in gold, silver, diamonds and other precious items above transaction thresholds.

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Trust and Company Providers

Providers who form companies, act as registered agents, nominee directors or registered office providers.

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Financial Planners

When establishing SMSFs, investment structures or managing client assets in certain circumstances.

Your 5 Core Obligations

Frequently Asked Questions

No. Everyday tax return preparation, BAS lodgements, bookkeeping and general accounting advice do not trigger Tranche 2 obligations. Only the specific designated services listed in Table 6 of the AML/CTF Act require CDD.
Failing to enrol is a breach of the AML/CTF Act. AUSTRAC has signalled it will prioritise enforcement against businesses that wilfully ignore obligations. Enrol immediately via AUSTRAC Online.
Clients receiving designated services before 1 July 2026 are pre-commencement customers. You do not need to immediately re-verify all of them. However, if they request a new designated service after 1 July 2026, you must complete initial CDD before providing it.
Photocopies alone are not sufficient. AUSTRAC requires verification using reliable and independent sources. Electronic verification via government databases combined with document capture and biometric matching satisfies this requirement and is significantly more secure.

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