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22 min readAML/CTF · Table 6 · Professional Services

Table 6: The 9 Services That Make Lawyers, Accountants & Conveyancers Reporting Entities

A line‑by‑line breakdown of every designated service in Table 6 — what triggers it, what doesn't, the exclusions that carve things out, and how AUSTRAC interprets “assisting” in practice.

SA
Brisbane, Australia·February 2026·22 min read

Executive Summary

Table 6 of subsection 6(5B) of the AML/CTF Act is the table that brings professional services into Australia's anti-money laundering regime. It contains 9 designated service items covering real estate transactions, business transfers, client money management, equity and debt financing, shelf companies, company and trust formation, nominee arrangements, and registered office addresses.

The regime regulates services, not professions. Whether you are caught depends on what you do, not what you call yourself. A financial advisor who creates a trust is caught just as much as a lawyer who does the same. A virtual office provider who offers registered office addresses is caught just as much as a TCSP.

This article breaks down each of the 9 items with real-world scenarios, the 6 exclusions that protect routine professional work, legal professional privilege protections, and a profession-by-profession guide to which items apply to you.

1

How Table 6 Works

The structure and the key principle

Table 6 was inserted into Section 6 of the AML/CTF Act by Schedule 3, Part 3 of the Amendment Act 2024. It sits in a new subsection 6(5B). It does not commence until 1 July 2026, but entities can enrol with AUSTRAC from 31 March 2026.

Each row in the table defines two things: the provision of a designated service (what the reporting entity does) and the customer of the designated service (who you must conduct CDD on). This matters because your AML/CTF obligations — enrolment, CDD, reporting, record-keeping — flow from providing a designated service to a customer.

The key principle: The AML/CTF regime regulates services, not professions. AUSTRAC puts it plainly: “it is what you do, not what you are, which is important.” A tax accountant who never touches trust accounts or company formations may not be caught at all. A financial advisor who creates trusts for clients is caught even though “financial advisor” is not mentioned in the legislation.

2

What "Assisting" Means

AUSTRAC's October 2025 guidance on the trigger word

Six of the nine Table 6 items use the word “assisting” or “acting for or on behalf of.” Understanding what AUSTRAC considers “assisting” to mean is critical to determining whether your work triggers a designated service.

In its October 2025 guidance, AUSTRAC drew a clear line:

This IS “assisting”

Your actions directly advance the relevant transaction or outcome. You are acting on instructions to implement a transaction.

● Preparing a contract for sale of real estate

● Conducting title searches

● Drafting a trust deed to establish a trust

● Holding funds in trust for settlement

This is NOT “assisting”

You are merely influencing how the customer proceeds, providing general advice, or offering ancillary services.

● Discussing pros and cons of buying property

● Advising on the legal effect of contract terms

● Providing a simple referral to another professional

● Preparing financial statements the client might use later

AUSTRAC also clarified when the designated service commences. It starts when you act on instructions in relation to a relevant transaction — typically when two or more parties to a transaction exist, or when preparatory steps are taken to create or restructure a body corporate or legal arrangement.

Practical implication: The “assisting” threshold protects general advisory work. If your practice is purely advisory — telling clients what the law says, explaining options, providing opinions — without acting on instructions to execute a transaction, you may not be providing a designated service. But the moment you start drafting documents, lodging forms, or holding funds to implement a transaction, you cross the line.

AUSTRAC has also confirmed that legal dispute resolution services will generally not fall within Table 6. Litigation typically relates to determining legal questions on matters that have already occurred, not matters that are in progress or will occur in the future. However, if a dispute results in a transaction (e.g., a settlement that involves the transfer of property), the work to implement that settlement may itself be a designated service.

3

The 9 Designated Service Items

Click any row in the table or any card below for full breakdown, scenarios, and key insights

Quick Reference — Click any row for full breakdown
ItemDesignated Service
1
Sale, Purchase or Transfer of Real Estate
The person being assisted
2
Sale, Purchase or Transfer of a Body Corporate or Legal Arrangement
The person being assisted
3
Managing Client Money, Accounts, Securities or Property
The person whose money/property is being managed
4
Equity or Debt Financing
The person being assisted
5
Selling or Transferring a Shelf Company
The buyer or transferee
6
Creation or Restructuring of a Body Corporate or Legal Arrangement
The person being assisted, plus: (a) if creating a company — the beneficial owners and directors; (b) if creating an express trust — the trustee, settlor, and beneficiaries
7
Acting as a Director, Secretary, Partner, Trustee or Power of Attorney
The nominator (the person on whose behalf you act)
8
Acting as a Nominee Shareholder
The nominator
9
Providing a Registered Office or Business Address
The person to whom the service is provided
4

The Item 3 Exclusions

Subsection 5C — when holding client money is NOT a designated service

Item 3 (managing client money and property) is the item most likely to accidentally catch businesses that are not engaged in transactional work. To prevent this, the Amendment Act includes six specific exclusions in subsection 5C. If your situation falls within any of these, Item 3 does not apply.

(a)
Payment for your own services
The money being held is a payment by the person for goods or services you provide. Your professional fees, invoiced amounts, and retainer payments are excluded.
(b)
Incidental payments where Item 3 is your only designated service
If your business does not provide any other designated service, and the money is for payments reasonably incidental to a non-designated service. Example: fees paid to a barrister for legal representation, or property management fees.
(c)
Court or tribunal orders
The money is to be received or payable under an order of a court or tribunal. Court-ordered payments, settlements, and awards are excluded.
(d)
Government, court, insurer payments
Receiving or disbursing payments to or from government bodies, courts, public international organisations, or licensed insurers (subsection 5D).
(e)
The service is already another designated service
If the holding of funds is already captured by a different designated service item, it is not double-counted under Item 3.
(f)
Circumstances specified in the AML/CTF Rules
Additional exclusions may be specified by AUSTRAC in the Rules. Check for updates as these may expand over time.

Why this matters: Without subsection 5C, every lawyer who receives a retainer payment or every property manager who collects rent would be providing a designated service. The exclusions ensure that only the genuine ML/TF risk activity — holding someone else's money as part of facilitating a transaction — is captured.

5

Legal Professional Privilege

Schedule 4 — the compromise that ended the 20-year standoff

For two decades, the legal profession successfully argued against being included in Australia's AML/CTF regime. The primary objection was that AML/CTF obligations would undermine legal professional privilege (LPP) — the fundamental right of clients to communicate with their lawyers in confidence.

Schedule 4 of the Amendment Act resolves this by preserving LPP while still requiring lawyers to participate in the regime. Here are the key provisions:

LPP is preserved
Section 242 of the Act confirms that nothing in the AML/CTF Act affects the right to refuse to give privileged information or produce privileged documents.
LPP Form required
If you withhold information on LPP grounds when responding to an AUSTRAC notice or filing a report, you must submit an LPP Form to the AUSTRAC CEO explaining the basis for the claim.
SMR exception
If all the information making up the grounds for suspicion in a suspicious matter report is privileged, you can refuse to file the SMR entirely — and you do not need to submit an LPP Form in that case.
Partial privilege
If only some information is privileged, you must still file the report with the non-privileged information and submit an LPP Form for the rest.
Describing privilege is not waiver
Providing a description of the privileged information in the LPP Form does not, by itself, waive privilege (subsection 242(2)).
Barristers on instructions
A barrister acting on instructions from a solicitor in connection with a designated service is not themselves providing a designated service (subsection 6B). The obligations fall on the solicitor's firm.

Bottom line for lawyers: LPP is intact. You can still refuse to disclose privileged information. But you cannot use LPP as a blanket excuse to avoid all AML/CTF obligations. If you provide designated services, you must enrol, conduct CDD, have a program, and report suspicious matters — filing an LPP Form where necessary to protect privileged information within those processes.

6

Which Items Apply to You?

Scenarios by profession

The scenarios below are based on the Amendment Act and AUSTRAC's October 2025 guidance. They are indicative, not exhaustive — your specific circumstances determine whether a designated service is triggered.

Conveyancer / Settlement Agent

Preparing contracts and conducting title searches for a property sale
Item 1
Holding deposit and settlement funds in trust account
Item 3
Processing a property transfer ordered by the Family Court
Not caught
Advising a client about what stamp duty applies (general advice only)
Not caught

Lawyer (Property / Commercial)

Acting for the buyer or seller in a property transaction
Item 1
Drafting a share sale agreement for a business acquisition
Item 2
Establishing a discretionary trust for a client
Item 6
Holding settlement funds in your trust account
Item 3
Litigation about a property boundary dispute
Not caught
Drafting a will that creates a testamentary trust
Not caught
Advising on contract terms without acting on instructions to execute the sale
Not caught

Accountant

Preparing CGT calculations and transfer documentation for a property sale
Item 1
Assisting a client to sell their business — preparing the sale agreement
Item 2
Setting up a new company and trust structure for a client
Item 6
Preparing loan documentation for a company's bank borrowing
Item 4
Preparing annual tax returns
Not caught
Providing general business advisory (e.g. "should I use a trust or a company?")
Not caught
Preparing BAS statements and compliance lodgements
Not caught

Trust & Company Service Provider (TCSP)

Selling a shelf company to a client
Item 5
Providing a nominee director for a client's company
Item 7
Holding shares as a nominee shareholder for a client
Item 8
Providing your office address as the registered office for a client's company
Item 9
Registering a new company with ASIC on client instructions
Item 6
Providing company secretarial services to an existing company you don't hold shares in
Not caught
7

Don't Forget Table 5

Real estate agents have their own table

While Table 6 covers professional services, real estate agents and property developers are primarily covered by Table 5 (subsection 6(5A)), which has just two items:

ItemDesignated ServiceCustomer
1Brokering the sale, purchase or transfer of real estate on behalf of a buyer, seller, transferee or transferor in the course of carrying on a businessBoth the seller/transferor and the buyer/transferee
2Selling or transferring real estate in the course of carrying on a business selling real estate, where the sale or transfer is not brokered by an independent real estate agentThe buyer or transferee

Table 5 Item 1 covers traditional real estate agents and buyers' agents who broker transactions. Table 5 Item 2 covers property developers and other businesses that sell real estate directly without using an independent agent. Together with Table 6 Items 1 and 3, this creates a comprehensive net around property transactions — the agent, the professional advisor, and anyone holding funds are all covered.

8

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References & Further Reading

Primary sources used in this article

Primary Sources

  • Federal Register of LegislationAML/CTF Amendment Act 2024 — Schedule 3 (Regulating Additional High-Risk Services) Link
  • Federal Register of LegislationAML/CTF Rules 2025 — Part 5 (AML/CTF Programs) and Part 6 (CDD) Link
  • AUSTRACProfessional Services (Reform) — Table 6 Guidance (October 2025) Link
  • AUSTRACLegal Professional Privilege (Reform) Guidance Link
  • AUSTRACLegal Profession Program Starter Kit Link
  • Department of Home AffairsRegulating Additional High-Risk Services — Overview Link
  • Parliament of AustraliaAML/CTF Amendment Bill 2024 — Explanatory Memorandum Link

Preparing for Tranche 2?

lex-aml maps every Table 6 item to CDD workflows, risk assessments, and reporting templates — so you know exactly what to do for each designated service you provide.

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SA
Sumit Arora
16 February 2026

Disclaimer: This article is published by GetPost Labs Pty Ltd, a technology company building compliance software. All content is for educational purposes only and does not constitute legal, financial, or compliance advice. While we make every effort to ensure accuracy, this article may contain errors or omissions. Always refer to the authoritative text on legislation.gov.au and seek professional advice for your specific circumstances. If you spot an error or have a suggestion, please reach out to sumit@getpostlabs.io.