Obligations are in effect·Enrolment deadline: 29 July 202610 days remaining

Updated July 2026

Sector Guide · Lawyers & Law Firms

Privilege protects advice. It doesn’t protect the transaction.

AUSTRAC Tranche 2 compliance for Australian law firms — which services are designated, what your program must cover, and where legal professional privilege actually ends.
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Klyvon for law firms

I. The Line That Matters

The obligation attaches to the service, not the firm

litigation-only firm that never touches a property settlement is not a reporting entity. A mixed-practice firm that does one property settlement a year is — for that service, from the day it happens. Under the AML/CTF Act 2006 as amended by the 2024 reforms, six categories of legal work are designated services, and everything else generally isn’t.

This matters because the obligation doesn’t care what your letterhead says your firm specialises in. A commercial litigator who occasionally helps a client form a holding company is, for that engagement, providing a designated service. Work through your actual service lines — not your marketing copy — to know where you stand.

Designated legal services

Real property deals

Acting in the purchase or sale of real property for a client.

Client money & assets

Managing or controlling client funds, securities, or other assets.

Company & trust formation

Forming companies or trusts on a client's behalf.

Nominee arrangements

Acting as, or arranging, nominee directors or shareholders.

Registered office services

Providing registered office or company secretarial services.

Business sale & purchase

Acting in the purchase or sale of a business entity.

Generally not designated

Litigation

Court representation and dispute resolution, on their own.

General advice

Legal advice that doesn't involve managing client funds.

Criminal law

Criminal defence and prosecution work.

Family law

Where no asset or fund management is involved.

Employment law

Workplace disputes and employment advice.

IP advice

Intellectual property registration and advice.

II. Two Different Rules

Privilege and tipping-off get confused. They protect different things.

Legal professional privilege decides what you have to report. The tipping-off prohibition decides what you're allowed to say once you've reported it. Mixing them up is where firms get into trouble.

If every ground for your suspicion is privileged — genuinely covered by legal advice privilege for the retainer — no SMR is required at all. But most suspicious matters aren’t that clean. The underlying transaction facts — the movement of client funds, the mechanics of a settlement — are generally not protected by privilege on their own, even when the advice around them is. Where a matter splits like that, you still have to report the part that isn’t privileged.

A suspicious matter can split — privilege doesn’t cancel the whole report

Suspicious matterforms, mid-retainerPrivileged contentAdvice given in your capacityas legal adviser, for the retainerUnderlying factsFund movements, settlementmechanics — generally not privilegedFile an LPP form24 hrs (terrorism financing) or5 business days (other matters)Lodge the SMRCovering the non-privilegedcontent, still on the normal clock

If every ground for suspicion is privileged, no SMR is required at all. Most matters aren’t that clean — the transaction facts usually survive the privilege claim and still need reporting.

You must not disclose to any person — including the client — that an SMR has been filed or that AUSTRAC is investigating.

s.123, AML/CTF Act 2006

That tipping-off rule applies regardless of the privilege outcome. Even where you’ve correctly withheld privileged content and filed an LPP form instead of an SMR, you still cannot tell the client that you assessed the matter, that you considered reporting, or that AUSTRAC is involved in any way. Treat it as an absolute rule with no client-facing exceptions.

III. Building the Program

Six steps from a blank page to an enrolled, working program

This is the order that actually works — mapping your exposure before you write a word, and enrolling before you need to act on anything the program surfaces.

01

Map which services you actually provide

Start by being honest about your practice mix, not your firm's marketing. A firm that does ninety-five percent litigation and one property settlement a year is still a reporting entity for that one settlement. Go through every service line and mark which ones touch client money, property, or entity formation.

02

Appoint a compliance officer

Someone at the firm needs to own this — reviewing suspicious matters, signing off on the risk assessment, and answering for the program if AUSTRAC ever asks. In a sole practice, that's you. In a partnership, it's usually a senior partner or the practice manager, formally named in the program document.

03

Write the risk assessment and CDD procedures

Your program needs a documented view of where your firm's money-laundering and terrorism-financing risk actually sits — property work, trust formation, high-value clients — plus the identity verification steps staff follow before a designated service starts, including for corporate clients and trusts where you need to look through to beneficial owners.

04

Train the people who touch client files

Anyone handling client money, property settlements, or entity formation needs to recognise the red flags and know the firm's escalation path. AUSTRAC expects this to be role-specific and refreshed — not a single induction session three years ago that nobody remembers.

05

Enrol with AUSTRAC before the deadline

Deadline

Enrolment opened 31 March 2026 and closes 29 July 2026 for Tranche 2 entities. Lodgement of any report — including an SMR — is only possible from an active, enrolled account, so this has to happen before you can act on anything your program surfaces.

AUSTRAC Tranche 2 enrolment window

06

Book the independent evaluation

At least once every three years, someone outside your day-to-day compliance function needs to test whether the program actually works — not just whether it exists on paper. Findings go to the firm's governing body or a responsible senior manager in a written report.

IV. What Actually Goes In It

Five things your program needs that a generic template won't have

A program built for a real estate agency or an accounting practice won't cover trust formation or nominee arrangements properly. These are specific to how law firms actually handle client relationships.

Property transaction CDD

Identity verification of all parties, including beneficial owners of corporate buyers or sellers, plus source-of-funds checks on large transactions.

Trust & company formation

Identity verification of settlors, trustees, and beneficial owners of any trust or company you form on a client's behalf.

Client funds handling

Procedures for receiving, holding, and disbursing trust account funds, including transaction monitoring triggers.

Nominee director checks

Enhanced due diligence on the true principals behind any client who wants to remain undisclosed through a nominee arrangement.

PEP screening

An enhanced due diligence procedure for clients who are current or former senior government officials, or their immediate family.

V. How Klyvon Helps

Generate your law firm’s AML/CTF program in one session

Built for legal practice

Prompted with AUSTRAC's published Legal Profession Starter Kit and sector guidance — covers property CDD, trust formation, and nominee checks.

Reviewed by your CO

The generated program is a starting point for review and adoption by your firm's compliance officer. All decisions remain with your firm.

Risk framework and CDD

One session covers both halves — your compliance officer, monitoring, and training framework, plus client identification procedures.

Answers instead of pointing you at a PDF

No other Tranche 2 platform in Australia does this.

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Related resources

General guidance only · Not legal advice