Australian AML/CTF · Learning library

Understand the rules.
See how they connect.

Clear explanations, practical examples and visual guides, with legislation and AUSTRAC sources.

General information only. Not legal or professional advice. Each page states when its sources were checked.

Search the learning library

Type a topic or term.

    Explore by topic

    63 guides · 8 topics

    A visual explanation

    See the distinction

    A share percentage does not explain every way a person can control an entity.

    Read the full explanation

    The full guide includes sources, conditions and examples.

    Two routes to beneficial ownershipHypothetical example. Example company. Person A: 25% ownership. Person B: Board control. Customer: A person other than an individual. Ownership route: Identify individuals with ultimate direct or indirect ownership of 25% or more. Control route: Separately assess individuals who control the customer under the applicable tests. Qualified measures: Check relevant Rules before deciding which enquiries are required.Hypothetical example Person A 25% ownership Person B Board control Example company Check applicable conditions and responsibilities
    • Customer

      A person other than an individual.

    • Ownership route

      Identify individuals with ultimate direct or indirect ownership of 25% or more.

    • Control route

      Separately assess individuals who control the customer under the applicable tests.

    • Qualified measures

      Check relevant Rules before deciding which enquiries are required.

    Two routes to beneficial ownership

    Hypothetical example: Person A ultimately owns 25% of the company. Person B has no shares but can determine the composition of its board. Ownership of 25% or more and statutory control are separate routes. This shows selected persons, not a complete ownership chart; other owners are omitted.

    Hypothetical example. Example company. Person A: 25% ownership. Person B: Board control.

    Choose AML support

    Compare a service, test a product and understand the work your business still needs to do.

    Find your sector

    The service and legal conditions determine scope. A profession name alone does not settle it.

    • AML for legal practices

      A legal practice must assess the designated services it provides; its professional title alone does not determine every obligation.

    • AML for accounting practices

      An accounting practice should assess its actual services against the professional designated-service rules.

    • AML for real estate businesses

      Real-estate scope depends on the designated service and arrangement, not simply the value of a property transaction.

    • AML for bullion dealers

      Bullion dealing has its own AUSTRAC industry guidance and should not be treated as identical to every jewellery business.

    • AML for remittance providers

      Remittance providers need to distinguish their service role, registration arrangements and international transfer reporting process.

    • AML for virtual asset providers

      Virtual-asset providers need to assess each service and its applicable commencement or transitional rules.

    • Casino AML obligations

      Casino guidance connects customer checks with chip purchases, gaming activity, payments and reporting.

    • AML for banking services

      Banking AML controls need to connect service-level obligations with customer, transaction and reporting information.