Compliance guides
Electronic signatures and Australian law
Plain-English guides to the Australian rules that govern electronic signing, each written from the legislation and regulator guidance itself, with the sources named and the date they were checked.
Running a practice? See electronic signatures for Australian accountants. For how Siggy itself meets the Act, read security and compliance.
Legal · 11 min read
1.Do deeds need a witness in Australia? State by state
A deed signed by an individual needs a witness in NSW, WA, SA, Tas and the ACT — but not in Victoria or Queensland. Current, sourced table for all 8 jurisdictions.
Last reviewed 7 September 2026
Read the guide ›Compliance · 12 min read
2.Can your client sign their ATO tax return declaration electronically?
Yes — the client declaration under s 388-65 can be emailed, no scanned signature needed. The signature you lodge with cannot. The two are different rules.
Last reviewed 8 September 2026
Read the guide ›Compliance · 10 min read
3.TPB proof of identity vs AML/CTF: two regimes, two triggers
The TPB says there are no specific proof-of-identity requirements in the TASA. The obligation runs through the Code, not the AML/CTF Act. What each regime asks.
Last reviewed 8 September 2026
Read the guide ›Legal · 6 min read
4.Are electronic signatures legally binding in Australia?
Yes — and they have been since 1999. What the Electronic Transactions Act requires, the exceptions worth knowing, and what makes an e-signature stand up if challenged.
Published 30 June 2026
Read the guide ›Compliance · 6 min read
5.TPB proof-of-identity requirements: a practical guide for tax practitioners
The Tax Practitioners Board expects registered tax practitioners to verify client identity — through the Code of Professional Conduct rather than a standalone rule. What TPB(GS) 42/2022 asks for, which documents count, and how to meet it without keeping copies of client IDs.
Last reviewed 8 September 2026
Read the guide ›Compliance · 7 min read
6.Tranche 2 is here: what the AML/CTF changes mean for Australian accountants
From 1 July 2026, accountants and bookkeepers who provide certain designated services are AML/CTF reporting entities. Which services are captured, which are not, the AUSTRAC deadlines, and the practical first steps for your practice.
Last reviewed 8 September 2026
Read the guide ›Compliance · 8 min read
7.How to verify a client's identity online in Australia: the 2026 guide
Manual sighting, video calls, or electronic verification against government records — the three ways Australian practices verify client identity, what the TPB and AUSTRAC expect, and how to do it without storing copies of IDs.
Last reviewed 8 September 2026
Read the guide ›Compliance · 6 min read
8.PEP and sanctions screening, explained for Australian practices
What a politically exposed person actually is, why the DFAT Consolidated List matters, why namesake false positives are normal, and how screening fits into customer due diligence under Tranche 2.
Published 18 August 2026
Read the guide ›Compliance · 9 min read
9.Can an NDIS service agreement be signed electronically?
What the NDIS Practice Standards, the Quality Indicators and the SDA Rules actually require — and how the Electronic Transactions Act applies to signing them.
Last reviewed 10 September 2026
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About these guides
Each guide quotes the instrument it relies on and lists its sources with the date they were last checked. They are general information for Australian practices, not legal advice: confirm obligations for your circumstances with your professional adviser or the relevant regulator. Weighing platforms as well as the law? How Siggy compares.