@prefix cmns-av: <https://www.omg.org/spec/Commons/AnnotationVocabulary/> .
@prefix cmns-col: <https://www.omg.org/spec/Commons/Collections/> .
@prefix cmns-dsg: <https://www.omg.org/spec/Commons/Designators/> .
@prefix cmns-id: <https://www.omg.org/spec/Commons/Identifiers/> .
@prefix cmns-loc: <https://www.omg.org/spec/Commons/Locations/> .
@prefix cmns-org: <https://www.omg.org/spec/Commons/Organizations/> .
@prefix cmns-ra: <https://www.omg.org/spec/Commons/RegistrationAuthorities/> .
@prefix cmns-rga: <https://www.omg.org/spec/Commons/RegulatoryAgencies/> .
@prefix cmns-rlcmp: <https://www.omg.org/spec/Commons/RolesAndCompositions/> .
@prefix dct: <http://purl.org/dc/terms/> .
@prefix fibo-be-ge-ge: <https://spec.edmcouncil.org/fibo/ontology/BE/GovernmentEntities/GovernmentEntities/> .
@prefix fibo-be-le-fbo: <https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/FormalBusinessOrganizations/> .
@prefix fibo-be-le-lei: <https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/> .
@prefix fibo-fbc-fct-bci: <https://spec.edmcouncil.org/fibo/ontology/FBC/FunctionalEntities/BusinessCentersIndividuals/> .
@prefix fibo-fbc-fct-breg: <https://spec.edmcouncil.org/fibo/ontology/FBC/FunctionalEntities/BusinessRegistries/> .
@prefix fibo-fbc-fct-cra: <https://spec.edmcouncil.org/fibo/ontology/FBC/FunctionalEntities/CommercialRegistrationAuthorities/> .
@prefix fibo-fbc-fct-fse: <https://spec.edmcouncil.org/fibo/ontology/FBC/FunctionalEntities/FinancialServicesEntities/> .
@prefix fibo-fbc-fct-rga: <https://spec.edmcouncil.org/fibo/ontology/FBC/FunctionalEntities/RegulatoryAgencies/> .
@prefix fibo-fnd-law-cor: <https://spec.edmcouncil.org/fibo/ontology/FND/Law/LegalCore/> .
@prefix fibo-fnd-law-lcap: <https://spec.edmcouncil.org/fibo/ontology/FND/Law/LegalCapacity/> .
@prefix fibo-fnd-plc-adr: <https://spec.edmcouncil.org/fibo/ontology/FND/Places/Addresses/> .
@prefix fibo-fnd-rel-rel: <https://spec.edmcouncil.org/fibo/ontology/FND/Relations/Relations/> .
@prefix fibo-fnd-utl-av: <https://spec.edmcouncil.org/fibo/ontology/FND/Utilities/AnnotationVocabulary/> .
@prefix la-au-ge: <https://lawatlas.ai/ontology/fibo-au/AUGovernmentEntitiesAndJurisdictions/> .
@prefix la-au-rga: <https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/> .
@prefix lcc-3166-1: <https://www.omg.org/spec/LCC/Countries/ISO3166-1-CountryCodes/> .
@prefix lcc-3166-2-au: <https://www.omg.org/spec/LCC/Countries/Regions/ISO3166-2-SubdivisionCodes-AU/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

<https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/>
    dct:abstract "This ontology extends the primary regulatory agencies ontology in FBC with regulators and standard setters of the Commonwealth of Australia, each as the government agency it is and the role it plays." ;
    dct:license """Copyright (c) 2026 LawAtlas.ai

Permission is hereby granted, free of charge, to any person obtaining a copy of this software and associated documentation files (the 'Software'), to deal in the Software without restriction, including without limitation the rights to use, copy, modify, merge, publish, distribute, sublicense, and/or sell copies of the Software, and to permit persons to whom the Software is furnished to do so, subject to the following conditions:

The above copyright notice and this permission notice shall be included in all copies or substantial portions of the Software.

THE SOFTWARE IS PROVIDED 'AS IS', WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM, OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE SOFTWARE.

See https://opensource.org/licenses/MIT.""" ;
    a owl:Ontology ;
    rdfs:label "Australian Regulatory Agencies Ontology" ;
    owl:imports <https://lawatlas.ai/ontology/fibo-au/AUGovernmentEntitiesAndJurisdictions/> ;
    owl:imports <https://spec.edmcouncil.org/fibo/ontology/BE/GovernmentEntities/GovernmentEntities/> ;
    owl:imports <https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/FormalBusinessOrganizations/> ;
    owl:imports <https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/> ;
    owl:imports <https://spec.edmcouncil.org/fibo/ontology/FBC/FunctionalEntities/BusinessCentersIndividuals/> ;
    owl:imports <https://spec.edmcouncil.org/fibo/ontology/FBC/FunctionalEntities/BusinessRegistries/> ;
    owl:imports <https://spec.edmcouncil.org/fibo/ontology/FBC/FunctionalEntities/CommercialRegistrationAuthorities/> ;
    owl:imports <https://spec.edmcouncil.org/fibo/ontology/FBC/FunctionalEntities/FinancialServicesEntities/> ;
    owl:imports <https://spec.edmcouncil.org/fibo/ontology/FBC/FunctionalEntities/RegulatoryAgencies/> ;
    owl:imports <https://spec.edmcouncil.org/fibo/ontology/FND/Places/Addresses/> ;
    owl:imports <https://spec.edmcouncil.org/fibo/ontology/FND/Relations/Relations/> ;
    owl:imports <https://spec.edmcouncil.org/fibo/ontology/FND/Utilities/AnnotationVocabulary/> ;
    owl:imports <https://www.omg.org/spec/Commons/AnnotationVocabulary/> ;
    owl:imports <https://www.omg.org/spec/Commons/Collections/> ;
    owl:imports <https://www.omg.org/spec/Commons/Designators/> ;
    owl:imports <https://www.omg.org/spec/Commons/Identifiers/> ;
    owl:imports <https://www.omg.org/spec/Commons/Locations/> ;
    owl:imports <https://www.omg.org/spec/Commons/Organizations/> ;
    owl:imports <https://www.omg.org/spec/Commons/RegistrationAuthorities/> ;
    owl:imports <https://www.omg.org/spec/Commons/RegulatoryAgencies/> ;
    owl:imports <https://www.omg.org/spec/Commons/RolesAndCompositions/> ;
    owl:imports <https://www.omg.org/spec/LCC/Countries/ISO3166-1-CountryCodes/> ;
    owl:imports <https://www.omg.org/spec/LCC/Countries/Regions/ISO3166-2-SubdivisionCodes-AU/> ;
    skos:changeNote "Added via contribution from LawAtlas.ai to provide Australian Commonwealth regulators and jurisdiction." ;
    skos:editorialNote "Each body's enabling law was checked against the text of the in-force compilation named in its own editorial note." ;
    fibo-fnd-utl-av:hasMaturityLevel fibo-fnd-utl-av:Provisional ;
    cmns-av:copyright "Copyright (c) 2026 LawAtlas.ai" .

<https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/AuditingAndAssuranceStandardsBoard>
    a owl:NamedIndividual ;
    a fibo-be-ge-ge:GovernmentAgency ;
    rdfs:isDefinedBy <https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/> ;
    rdfs:label "Auditing and Assurance Standards Board" ;
    skos:definition "auditing and assurance standard setter of Australia" ;
    skos:editorialNote "Enabling law checked on 2026-10-28 against the text Advisor holds of the Australian Securities and Investments Commission Act 2001 (C2004A00819), compilation C2026C00429: section 227A, \"The Auditing and Assurance Standards Board\" (Akoma Ntoso eId sec_227a)." ;
    skos:editorialNote "Enabling law checked on 2026-10-28 against the text Advisor holds of the Australian Securities and Investments Commission Act 2001 (C2004A00819), compilation C2026C00429: subsection 227B(1), the functions of the AUASB (Akoma Ntoso eId sec_227b__subsec_1)." ;
    skos:editorialNote "Headquarters address not stated; not yet verified against a primary source." ;
    skos:editorialNote "No legal entity identifier was found on the GLEIF register (searched by legal name and full text, 28 Oct 2026)." ;
    skos:editorialNote "Schedule 1, Part 1 to the Treasury Laws Amendment (Financial Reporting System Reform) Act 2026 (C2026A00061) commences on 1 December 2026 (section 2, item 2 of its commencement table). On that day standard-setting boards are to be established under External Reporting Australia (section 350 of the Australian Securities and Investments Commission Act 2001). This entry describes the law as in force on 28 October 2026 and is to be revised for that change." ;
    fibo-fnd-rel-rel:hasLegalName "Auditing and Assurance Standards Board" ;
    cmns-av:adaptedFrom "https://www.auasb.gov.au"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-av:adaptedFrom "https://www.legislation.gov.au/Details/C2026C00429"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-av:explanatoryNote "Subsection 227B(1) of the Australian Securities and Investments Commission Act 2001: \"The functions of the AUASB are: (a) to make auditing standards under section 336 of the Corporations Act for the purposes of the corporations legislation; and (b) to formulate auditing and assurance standards for sustainability and other purposes; and (c) to formulate guidance on auditing and assurance matters; and (d) to participate in and contribute to the development of a single set of auditing standards for world-wide use; and (e) to advance and promote the main objects of this Part.\"" ;
    cmns-col:isPartOf la-au-ge:GovernmentOfAustralia ;
    cmns-org:hasWebsite "https://www.auasb.gov.au"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-rga:hasJurisdiction la-au-ge:AustralianJurisdiction .

<https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/AustralianAccountingStandardSetter>
    a owl:NamedIndividual ;
    a cmns-rga:RegulatoryAgency ;
    rdfs:isDefinedBy <https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/> ;
    rdfs:label "Australian accounting standard setter role of the Australian Accounting Standards Board" ;
    skos:definition "standard-setting role of the Australian Accounting Standards Board" ;
    cmns-av:adaptedFrom "https://www.aasb.gov.au"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-av:explanatoryNote "Typed as a regulatory agency because FIBO has no class for a standard setter. The AASB makes accounting standards and sustainability standards that have legal effect under the Corporations Act 2001 (sections 334 and 336A); it does not supervise entities." ;
    cmns-rlcmp:isPlayedBy la-au-rga:AustralianAccountingStandardsBoard .

<https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/AustralianAccountingStandardsBoard>
    a owl:NamedIndividual ;
    a fibo-be-ge-ge:GovernmentAgency ;
    rdfs:isDefinedBy <https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/> ;
    rdfs:label "Australian Accounting Standards Board" ;
    skos:definition "accounting and sustainability standard setter of Australia" ;
    skos:editorialNote "Enabling law checked on 2026-10-28 against the text Advisor holds of the Australian Securities and Investments Commission Act 2001 (C2004A00819), compilation C2026C00429: section 226, \"The Office of the Australian Accounting Standards Board\" (Akoma Ntoso eId sec_226)." ;
    skos:editorialNote "Enabling law checked on 2026-10-28 against the text Advisor holds of the Australian Securities and Investments Commission Act 2001 (C2004A00819), compilation C2026C00429: subsection 227(1), the functions of the AASB (Akoma Ntoso eId sec_227__subsec_1)." ;
    skos:editorialNote "Headquarters address not stated; not yet verified against a primary source." ;
    skos:editorialNote "No legal entity identifier was found on the GLEIF register (searched by legal name and full text, 28 Oct 2026)." ;
    skos:editorialNote "Schedule 1, Part 1 to the Treasury Laws Amendment (Financial Reporting System Reform) Act 2026 (C2026A00061) commences on 1 December 2026 (section 2, item 2 of its commencement table). On that day standard-setting boards are to be established under External Reporting Australia (section 350 of the Australian Securities and Investments Commission Act 2001). This entry describes the law as in force on 28 October 2026 and is to be revised for that change." ;
    fibo-fnd-rel-rel:hasLegalName "Australian Accounting Standards Board" ;
    cmns-av:adaptedFrom "https://www.aasb.gov.au"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-av:adaptedFrom "https://www.legislation.gov.au/Details/C2026C00429"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-av:explanatoryNote "Subsection 227(1) of the Australian Securities and Investments Commission Act 2001: \"The functions of the AASB are: (a) to develop conceptual frameworks, not having the force of standards, for the purpose of evaluating: (i) proposed accounting standards and international accounting standards; and (ii) proposed sustainability standards and international sustainability standards; and (b) to make accounting standards under section 334 of the Corporations Act for the purposes of the corporations legislation (other than the excluded provisions); and (ba) to make sustainability standards under section 336A of the Corporations Act ...\"" ;
    cmns-col:isPartOf la-au-ge:GovernmentOfAustralia ;
    cmns-org:hasWebsite "https://www.aasb.gov.au"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-rga:hasJurisdiction la-au-ge:AustralianJurisdiction .

<https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/AustralianAuditingStandardSetter>
    a owl:NamedIndividual ;
    a cmns-rga:RegulatoryAgency ;
    rdfs:isDefinedBy <https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/> ;
    rdfs:label "Australian auditing and assurance standard setter role of the Auditing and Assurance Standards Board" ;
    skos:definition "standard-setting role of the Auditing and Assurance Standards Board" ;
    cmns-av:adaptedFrom "https://www.auasb.gov.au"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-av:explanatoryNote "Typed as a regulatory agency because FIBO has no class for a standard setter. The AUASB makes auditing standards that have legal effect under section 336 of the Corporations Act 2001; it does not supervise entities." ;
    cmns-rlcmp:isPlayedBy la-au-rga:AuditingAndAssuranceStandardsBoard .

<https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/AustralianCentralBankAndPaymentsRegulator>
    a owl:NamedIndividual ;
    a fibo-fbc-fct-fse:CentralBank ;
    a cmns-rga:RegulatoryAgency ;
    rdfs:isDefinedBy <https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/> ;
    rdfs:label "Australian central bank and payments system regulatory agency role of the Reserve Bank of Australia" ;
    skos:definition "central banking and payments system regulatory agency role of the Reserve Bank of Australia" ;
    cmns-av:adaptedFrom "https://www.rba.gov.au"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-rlcmp:isPlayedBy la-au-rga:ReserveBankOfAustralia .

<https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/AustralianCorporateMarketsAndFinancialServicesRegulator>
    a owl:NamedIndividual ;
    a cmns-ra:RegistrationAuthority ;
    a cmns-rga:RegulatoryAgency ;
    rdfs:isDefinedBy <https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/> ;
    rdfs:label "Australian corporate, markets and financial services regulatory agency and registration authority role of the Australian Securities and Investments Commission" ;
    skos:definition "regulatory agency and registration authority role of the Australian Securities and Investments Commission" ;
    cmns-av:adaptedFrom "https://asic.gov.au"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-rlcmp:isPlayedBy la-au-rga:AustralianSecuritiesAndInvestmentsCommission .

<https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/AustralianFinancialIntelligenceAndAMLRegulator>
    a owl:NamedIndividual ;
    a cmns-rga:RegulatoryAgency ;
    rdfs:isDefinedBy <https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/> ;
    rdfs:label "Australian financial intelligence and anti-money laundering regulatory agency role of the Australian Transaction Reports and Analysis Centre" ;
    skos:definition "regulatory agency role of the Australian Transaction Reports and Analysis Centre" ;
    cmns-av:adaptedFrom "https://www.austrac.gov.au"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-rlcmp:isPlayedBy la-au-rga:AustralianTransactionReportsAndAnalysisCentre .

<https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/AustralianPrudentialRegulationAuthority>
    a owl:NamedIndividual ;
    a fibo-be-ge-ge:GovernmentAgency ;
    rdfs:isDefinedBy <https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/> ;
    rdfs:label "Australian Prudential Regulation Authority" ;
    skos:definition "prudential regulator of Australian banks, insurers and superannuation funds" ;
    skos:editorialNote "Enabling law checked on 2026-10-28 against the text Advisor holds of the Australian Prudential Regulation Authority Act 1998 (C2004A00310), compilation C2024C00079: section 7, \"Establishment of APRA\" (Akoma Ntoso eId sec_7)." ;
    skos:editorialNote "Enabling law checked on 2026-10-28 against the text Advisor holds of the Australian Prudential Regulation Authority Act 1998 (C2004A00310), compilation C2024C00079: subsection 8(1), the main purposes for which APRA exists (Akoma Ntoso eId sec_8__subsec_1)." ;
    skos:editorialNote "Headquarters address not stated; not yet verified against a primary source." ;
    skos:editorialNote "No legal entity identifier was found on the GLEIF register (searched by legal name and full text, 28 Oct 2026)." ;
    fibo-fnd-rel-rel:hasLegalName "Australian Prudential Regulation Authority" ;
    cmns-av:adaptedFrom "https://www.apra.gov.au"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-av:adaptedFrom "https://www.legislation.gov.au/Details/C2024C00079"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-av:explanatoryNote "Section 8(1) of the Australian Prudential Regulation Authority Act 1998: \"The main purposes for which APRA exists are as follows: (a) regulating bodies in the financial sector in accordance with other laws of the Commonwealth that provide for prudential regulation or for retirement income standards; (b) administering the financial claims schemes provided for in the Banking Act 1959 and the Insurance Act 1973; (c) developing the administrative practices and procedures to be applied in performing that regulatory role and administration.\"" ;
    cmns-col:isPartOf la-au-ge:GovernmentOfAustralia ;
    cmns-org:hasWebsite "https://www.apra.gov.au"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-rga:hasJurisdiction la-au-ge:AustralianJurisdiction .

<https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/AustralianPrudentialRegulator>
    a owl:NamedIndividual ;
    a cmns-rga:RegulatoryAgency ;
    rdfs:isDefinedBy <https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/> ;
    rdfs:label "Australian prudential regulatory agency role of the Australian Prudential Regulation Authority" ;
    skos:definition "regulatory agency role of the Australian Prudential Regulation Authority" ;
    cmns-av:adaptedFrom "https://www.apra.gov.au"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-rlcmp:isPlayedBy la-au-rga:AustralianPrudentialRegulationAuthority .

<https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/AustralianSecuritiesAndInvestmentsCommission>
    a owl:NamedIndividual ;
    a fibo-be-ge-ge:GovernmentAgency ;
    rdfs:isDefinedBy <https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/> ;
    rdfs:label "Australian Securities and Investments Commission" ;
    skos:definition "corporate, markets, financial services and consumer credit regulator of Australia" ;
    skos:editorialNote "Enabling law checked on 2026-10-28 against the text Advisor holds of the Australian Securities and Investments Commission Act 2001 (C2004A00819), compilation C2026C00429: section 261, \"Carrying over bodies established under the old ASIC Act\" (Akoma Ntoso eId sec_261)." ;
    skos:editorialNote "Enabling law checked on 2026-10-28 against the text Advisor holds of the Australian Securities and Investments Commission Act 2001 (C2004A00819), compilation C2026C00429: section 8, \"ASIC is a body corporate\" (Akoma Ntoso eId sec_8)." ;
    skos:editorialNote "Headquarters address not stated; not yet verified against a primary source." ;
    skos:editorialNote "No legal entity identifier was found on the GLEIF register (searched by legal name and full text, 28 Oct 2026)." ;
    fibo-fnd-rel-rel:hasLegalName "Australian Securities and Investments Commission" ;
    cmns-av:adaptedFrom "https://asic.gov.au"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-av:adaptedFrom "https://www.legislation.gov.au/Details/C2026C00429"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-av:explanatoryNote "Subsection 1(2) of the Australian Securities and Investments Commission Act 2001: \"In performing its functions and exercising its powers, ASIC must strive to: (a) maintain, facilitate and improve the performance of the financial system and the entities within that system in the interests of commercial certainty, reducing business costs, and the efficiency and development of the economy; and (b) promote the confident and informed participation of investors and consumers in the financial system; ...\"" ;
    cmns-col:isPartOf la-au-ge:GovernmentOfAustralia ;
    cmns-org:hasWebsite "https://asic.gov.au"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-rga:hasJurisdiction la-au-ge:AustralianJurisdiction .

<https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/AustralianTaxAuthority>
    a owl:NamedIndividual ;
    a fibo-fbc-fct-rga:TaxAuthority ;
    rdfs:isDefinedBy <https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/> ;
    rdfs:label "Australian tax authority role of the Australian Taxation Office" ;
    skos:definition "tax authority role of the Australian Taxation Office" ;
    cmns-av:adaptedFrom "https://www.ato.gov.au"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-rlcmp:isPlayedBy la-au-rga:AustralianTaxationOffice .

<https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/AustralianTaxationOffice>
    a owl:NamedIndividual ;
    a fibo-be-ge-ge:GovernmentAgency ;
    rdfs:isDefinedBy <https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/> ;
    rdfs:label "Australian Taxation Office" ;
    skos:definition "taxation authority of the Government of Australia" ;
    skos:editorialNote "Enabling law checked on 2026-10-28 against the text Advisor holds of the Taxation Administration Act 1953 (C1953A00001), compilation C2026C00468: section 4, \"Commissioner and Second Commissioners of Taxation\" (Akoma Ntoso eId sec_4)." ;
    skos:editorialNote "Enabling law checked on 2026-10-28 against the text Advisor holds of the Taxation Administration Act 1953 (C1953A00001), compilation C2026C00468: section 4A, \"Statutory Agency etc. for purposes of Public Service Act\" (Akoma Ntoso eId sec_4a)." ;
    skos:editorialNote "Headquarters address not stated; not yet verified against a primary source." ;
    skos:editorialNote "No legal entity identifier was found on the GLEIF register (searched by legal name and full text, 28 Oct 2026)." ;
    skos:editorialNote "The Taxation Administration Act 1953 provides for the Commissioner of Taxation (section 4) and provides that the Commissioner and the APS employees assisting the Commissioner together constitute a Statutory Agency (section 4A); it does not itself use the name \"Australian Taxation Office\". Advisor's issuing_authority data names this body \"Commissioner of Taxation\"." ;
    fibo-fnd-rel-rel:hasLegalName "Australian Taxation Office" ;
    cmns-av:adaptedFrom "https://www.ato.gov.au"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-av:adaptedFrom "https://www.legislation.gov.au/Details/C2026C00468"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-av:explanatoryNote "Section 3A of the Taxation Administration Act 1953: \"The Commissioner has the general administration of this Act.\" Section 4: \"There shall be a Commissioner of Taxation and 3 Second Commissioners of Taxation, who shall be appointed by the Governor-General.\"" ;
    cmns-col:isPartOf la-au-ge:GovernmentOfAustralia ;
    cmns-org:hasWebsite "https://www.ato.gov.au"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-rga:hasJurisdiction la-au-ge:AustralianJurisdiction .

<https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/AustralianTransactionReportsAndAnalysisCentre>
    a owl:NamedIndividual ;
    a fibo-be-ge-ge:GovernmentAgency ;
    rdfs:isDefinedBy <https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/> ;
    rdfs:label "Australian Transaction Reports and Analysis Centre" ;
    skos:definition "financial intelligence unit and anti-money laundering and counter-terrorism financing regulator of Australia" ;
    skos:editorialNote "Enabling law checked on 2026-10-28 against the text Advisor holds of the Anti-Money Laundering and Counter-Terrorism Financing Act 2006 (C2006A00169), compilation C2026C00447: section 209, \"Establishment of AUSTRAC\" (Akoma Ntoso eId sec_209)." ;
    skos:editorialNote "Enabling law checked on 2026-10-28 against the text Advisor holds of the Anti-Money Laundering and Counter-Terrorism Financing Act 2006 (C2006A00169), compilation C2026C00447: subsection 212(1), the functions of the AUSTRAC CEO (Akoma Ntoso eId sec_212__subsec_1)." ;
    skos:editorialNote "Headquarters address not stated; not yet verified against a primary source." ;
    skos:editorialNote "No legal entity identifier was found on the GLEIF register (searched by legal name and full text, 28 Oct 2026)." ;
    fibo-fnd-rel-rel:hasLegalName "Australian Transaction Reports and Analysis Centre" ;
    cmns-av:adaptedFrom "https://www.austrac.gov.au"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-av:adaptedFrom "https://www.legislation.gov.au/Details/C2026C00447"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-av:explanatoryNote "Subsection 212(1) of the Anti-Money Laundering and Counter-Terrorism Financing Act 2006: \"The functions of the AUSTRAC CEO are: (a) to retain, compile, analyse and disseminate AUSTRAC information; and (aa) to provide access to, and to share, AUSTRAC information to support domestic and international efforts to combat money laundering and terrorism financing and other serious crimes; ... (c) to advise and assist reporting entities in relation to their obligations under this Act, the regulations and the AML/CTF Rules; ...\" Section 209 provides that AUSTRAC consists of the AUSTRAC CEO and the staff of AUSTRAC, and does not have a legal identity separate from the Commonwealth." ;
    cmns-col:isPartOf la-au-ge:GovernmentOfAustralia ;
    cmns-org:hasWebsite "https://www.austrac.gov.au"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-rga:hasJurisdiction la-au-ge:AustralianJurisdiction .

<https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/ReserveBankOfAustralia>
    a owl:NamedIndividual ;
    a fibo-be-ge-ge:GovernmentAgency ;
    rdfs:isDefinedBy <https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/> ;
    rdfs:label "Reserve Bank of Australia" ;
    skos:definition "central bank of Australia" ;
    skos:editorialNote "Enabling law checked on 2026-10-28 against the text Advisor holds of the Payment Systems (Regulation) Act 1998 (C2004A00318), compilation C2025C00677: section 11, \"Reserve Bank may designate payment systems\" (Akoma Ntoso eId sec_11)." ;
    skos:editorialNote "Enabling law checked on 2026-10-28 against the text Advisor holds of the Reserve Bank Act 1959 (C1959A00004), compilation C2026C00375: section 7, \"The Reserve Bank of Australia\" (Akoma Ntoso eId sec_7)." ;
    skos:editorialNote "Enabling law checked on 2026-10-28 against the text Advisor holds of the Reserve Bank Act 1959 (C1959A00004), compilation C2026C00375: subsection 10B(1), the functions of the Payments System Board (Akoma Ntoso eId sec_10b__subsec_1)." ;
    fibo-be-le-fbo:hasHeadquartersAddress la-au-rga:ReserveBankOfAustraliaHeadquartersAddress ;
    fibo-fnd-rel-rel:hasLegalName "Reserve Bank of Australia" ;
    cmns-av:adaptedFrom "https://www.legislation.gov.au/Details/C2025C00677"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-av:adaptedFrom "https://www.legislation.gov.au/Details/C2026C00375"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-av:adaptedFrom "https://www.rba.gov.au"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-av:explanatoryNote "Subsection 10B(1) of the Reserve Bank Act 1959: \"The functions of the Payments System Board are: (a) to determine the payments system policy of the Bank in a way that, in the Board's opinion, is directed to the greatest advantage of the people of Australia; and (b) to promote the proper, efficient and effective implementation by the Bank of that policy; and (c) to ensure the Bank's functions and powers under the Payment Systems (Regulation) Act 1998 and the Payment Systems and Netting Act 1998 are performed and exercised in a way that, in the Board's opinion, best contributes to: (i) controlling risk in the financial system; and (ii) promoting the efficiency of the payments system; and (iii) promoting competition in the market for payment services ...\"" ;
    cmns-col:isPartOf la-au-ge:GovernmentOfAustralia ;
    cmns-org:hasWebsite "https://www.rba.gov.au"^^<http://www.w3.org/2001/XMLSchema#anyURI> ;
    cmns-rga:hasJurisdiction la-au-ge:AustralianJurisdiction .

<https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/ReserveBankOfAustraliaHeadquartersAddress>
    a owl:NamedIndividual ;
    a fibo-fnd-plc-adr:ConventionalStreetAddress ;
    rdfs:isDefinedBy <https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/> ;
    rdfs:label "Reserve Bank of Australia headquarters address" ;
    skos:definition "headquarters address for the Reserve Bank of Australia" ;
    skos:editorialNote "Source: GLEIF headquarters address of LEI 5493003GYPR7VI37GG77, retrieved 28 Oct 2026." ;
    fibo-fnd-plc-adr:hasAddressLine1 "8 Chifley Square" ;
    fibo-fnd-plc-adr:hasPostalCode "2000" ;
    cmns-loc:hasCountry lcc-3166-1:Australia ;
    cmns-loc:hasMunicipality fibo-fbc-fct-bci:Sydney ;
    cmns-loc:hasSubdivision lcc-3166-2-au:NewSouthWales .

<https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/ReserveBankOfAustraliaLegalEntityIdentifierRegistryEntry>
    a owl:NamedIndividual ;
    a fibo-fbc-fct-breg:LegalEntityIdentifierRegistryEntry ;
    rdfs:isDefinedBy <https://lawatlas.ai/ontology/fibo-au/AURegulatoryAgencies/> ;
    rdfs:label "Reserve Bank of Australia legal entity identifier registry entry" ;
    skos:definition "legal entity identifier registry entry for the Reserve Bank of Australia" ;
    skos:editorialNote "Retrieved from https://api.gleif.org/api/v1/lei-records/5493003GYPR7VI37GG77 on 2026-10-28." ;
    fibo-fbc-fct-breg:hasInitialRegistrationDate "2013-05-15T02:14:00Z"^^<http://www.w3.org/2001/XMLSchema#dateTime> ;
    fibo-fbc-fct-breg:hasRegistrationRevisionDate "2026-05-26T06:17:12Z"^^<http://www.w3.org/2001/XMLSchema#dateTime> ;
    fibo-fbc-fct-breg:hasRegistrationStatus fibo-fbc-fct-breg:IssuedStatus ;
    fibo-fbc-fct-breg:hasRenewalDate "2027-06-20T00:06:00Z"^^<http://www.w3.org/2001/XMLSchema#dateTime> ;
    cmns-col:comprises <https://rdf.gleif.org/L1/L-5493003GYPR7VI37GG77-LEI> .

<https://rdf.gleif.org/L1/L-5493003GYPR7VI37GG77-LEI>
    a owl:NamedIndividual ;
    a fibo-be-le-lei:LegalEntityIdentifier ;
    rdfs:label "Reserve Bank of Australia legal entity identifier" ;
    skos:definition "legal entity identifier for the Reserve Bank of Australia" ;
    cmns-dsg:hasTag "5493003GYPR7VI37GG77" ;
    cmns-id:identifies la-au-rga:ReserveBankOfAustralia ;
    cmns-ra:isRegisteredBy fibo-fbc-fct-cra:BusinessEntityData .
