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Comprehensive Guide to AUSTRAC Tranche 2 AML Requirements for Individuals and Non-Individuals

Complete Guide to AUSTRAC Tranche 2 AML Rules for Individuals & Entities: Stay Compliant with Customer Due Diligence & Reporting Standards.

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Written by Jordan
Updated over 3 months ago

For Individuals

Identification Requirements

  1. Name:

    • Collect and verify the individual’s full name.

  2. Address and Date of Birth:

    • Collect the individual’s residential address.

    • Collect the individual’s date of birth.

    • Verify either the residential address or the date of birth.

Electronic Verification

  • For electronic verification, AUSTRAC requires using two reliable and independent data sources. This ensures that information is verified accurately and aligns with Safe Harbour provisions. For example:

    • Name verified against two independent data sources and verification of either date of birth (DOB) or address.

    • Biometric facial recognition checks (e.g., FaceMatch) may also be required to ensure compliance and mitigate fraud risks.


Minimum Customer Identification vs. Safe Harbour

Minimum Customer Identification

  • Involves the collection of basic identifying information for the customer, such as:

    • Full name.

    • Date of birth or residential address.

  • Verification of one of these elements is sufficient.

  • Used in low-risk scenarios or where simplified due diligence is appropriate.

Safe Harbour

  • A stricter process requiring:

    • Two reliable and independent data sources for verification.

    • Verification of both the customer’s full name and either their DOB or residential address.

  • Typically applied to customers in medium-risk scenarios or where Safe Harbour provisions explicitly apply.


For Private Companies

Beneficial Ownership

  1. Identify and verify beneficial owners:

    • A beneficial owner is an individual who ultimately owns or controls 25% or more of an entity such as a company, trust, or partnership.

Example 1: Identifying Beneficial Ownership by Share Structure

  • Ash Pty Ltd:

    • 1000 shares issued.

    • Mr. Green owns 600 shares (60%), and Mr. Red owns 400 shares (40%).

    • Conclusion: Both Mr. Green and Mr. Red are beneficial owners.

Example 2: Voting Rights and Overall Ownership

  • ABC Pty Ltd Share Structure:

    • Ordinary Shares: 1,000 issued.

    • Preference Shares: 500 issued.

  • Conclusion: Beneficial owners are those holding 25% or more voting rights or overall ownership, e.g., A, B, and C.

Simplified Verification for Public Companies

  • Simplified verification applies to:

    • Domestic companies listed on the Australian Stock Exchange.

    • Majority-owned subsidiaries of listed companies.

  • Beneficial ownership identification is not required under these circumstances.


For Trusts

Trustee and Beneficiary Identification

  1. Trustees:

    • Identify and verify all trustees (individual or corporate).

    • For corporate trustees, identify and verify shareholders holding 25% or more.

  2. Beneficiaries:

    • Collect the full names of all beneficiaries.

    • Verification may not always be required unless beneficiaries are also trustees or present a higher risk.

Source of Wealth (SoW) and Source of Funds (SoF)

  • Collect information on the trust’s Source of Wealth (SoW) and Source of Funds (SoF):

    • Source of Funds: Origin of funds used in the trust (e.g., business proceeds, asset sales, inheritance).

    • Source of Wealth: How the trust’s wealth was accumulated (e.g., investments, property ownership, savings).

  • When Required:

    • High-risk trusts (e.g., involving politically exposed persons or complex structures).

    • Trusts identified in high-risk jurisdictions.

Simplified Verification for Trusts

  • Trusts are eligible for simplified verification if they meet one of the following:

    • Managed investment scheme registered by ASIC.

    • Unregistered managed investment scheme limited to wholesale clients.

    • Trusts regulated by an Australian Government regulator.

    • Government superannuation funds established under legislation.

  • Beneficial ownership identification is not required for these trusts.


Reliable and Independent Documentation and Electronic Data

  • AUSTRAC defines reliable and independent sources as those that:

    • Originate from government-issued records, such as passports, driver’s licenses, or birth certificates.

    • Are verified against reputable databases, such as credit reporting agencies or utility company records.

  • Best Practices:

    • Cross-check data against at least two sources to ensure reliability.

    • Ensure data sources are current and not expired.


Enhanced Customer Due Diligence (ECDD)

  • When to Apply:

    • For customers identified as high-risk due to the nature of their business, geographic location, or unusual activity.

    • Examples include politically exposed persons (PEPs) or customers in high-risk jurisdictions.

  • Requirements:

    • Obtain additional information, such as:

      • Purpose of the customer relationship.

      • Source of funds or wealth.

    • Conduct ongoing monitoring of the business relationship.

    • Implement stricter controls, such as senior management approval.


Realaml’s Enhanced Algorithm

  1. Name Verification:

    • Verify the name against two independent data sources, with additional verification of DOB or address.

  2. Biometric Verification:

    • Incorporate FaceMatch for biometric facial recognition to ensure compliance and reduce fraud.

  3. Source of Wealth and Source of Funds:

    • Collect and verify SoW and SoF information for applicable trust scenarios.


Key Notes and Recommendations

This guide aligns with AUSTRAC’s Tranche 2 AML/CTF obligations as outlined in the 2024 Amendment Bill and incorporates best practices for compliance with customer due diligence requirements.

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