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AML/CTF Knowledge Base

AML Glossary (A–Z)

A complete glossary of AML/CTF terms used in Australia. Clear, simple definitions for accountants, lawyers, conveyancers, real estate agents, jewellers, and high‑value dealers.

A

AUSTRAC

Australia’s financial intelligence agency responsible for AML/CTF regulation and enforcement.

AML/CTF Program

A written document outlining how a business prevents, detects, and reports ML/TF risks.

AML/CTF Act

The Anti‑Money Laundering and Counter‑Terrorism Financing Act 2006 — Australia’s primary AML law.

Account Monitoring

Ongoing review of customer activity to detect unusual or suspicious behaviour.

B

Beneficial Owner

A person who ultimately owns or controls a customer, even if not listed as the legal owner.

Baseline CDD

Standard identity verification required for most customers.

C

CDD (Customer Due Diligence)

The process of verifying a customer’s identity and assessing ML/TF risk.

Complex Structures

Ownership arrangements designed to obscure beneficial ownership.

Cash‑Intensive Business

A business that handles large amounts of cash, increasing ML/TF risk.

D

Designated Service

A service that triggers AML/CTF obligations under the Act.

DNFBP

Designated Non‑Financial Businesses and Professions — includes lawyers, accountants, real estate agents, etc.

E

ECDD (Enhanced Due Diligence)

Additional checks required for high‑risk customers or transactions.

Electronic Verification

Using digital sources to verify identity.

F

FATF

The Financial Action Task Force — global AML/CTF standard‑setting body.

False Identity

When a customer provides fraudulent or misleading identity information.

G

Geographic Risk

ML/TF risk associated with a customer’s country or region.

H

High‑Risk Customer

A customer requiring ECDD due to elevated ML/TF risk factors.

High‑Value Dealer

A business that trades in high‑value goods such as bullion, jewellery, art, or vehicles.

I

Identity Verification

The process of confirming a customer’s identity using reliable documents or data.

Independent Review

A periodic external review of your AML/CTF Program.

J

Jurisdiction Risk

Risk associated with countries known for corruption, secrecy, or weak AML controls.

K

KYC (Know Your Customer)

The process of identifying and verifying customers before providing services.

L

Layering

A stage of money laundering involving complex transactions to obscure origins.

M

ML/TF Risk

The risk of money laundering or terrorism financing.

Money Laundering

The process of disguising the origins of illegally obtained money.

N

Negative Media

Adverse news about a customer that may indicate ML/TF risk.

O

Ongoing Monitoring

Continuous review of customer activity to detect suspicious behaviour.

P

PEP (Politically Exposed Person)

A person in a prominent public position requiring ECDD.

Placement

The first stage of money laundering — introducing illicit funds into the system.

R

Risk Assessment

A structured evaluation of ML/TF risks across customers, services, and channels.

Red Flags

Indicators of potential ML/TF activity.

S

SMR (Suspicious Matter Report)

A mandatory report to AUSTRAC when suspicious activity is detected.

Sanctions

Restrictions imposed on individuals, entities, or countries.

Structuring

Breaking transactions into smaller amounts to avoid reporting thresholds.

T

Terrorism Financing

Providing funds to support terrorist activities.

Tranche 2

The expansion of AML/CTF laws to DNFBPs including lawyers, accountants, and real estate agents.

U

Unusual Activity

Behaviour inconsistent with a customer’s profile or expected transactions.

V

Verification

Confirming the authenticity of identity documents or data.

W

Wealth Checks

Assessing whether a customer’s wealth aligns with their profile.

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