ACCC publishes guidance on cash acceptance industry codes

From 1 January 2026, new cash acceptance obligations have commenced under industry codes applying to supermarkets and fuel retailers, overseen by the Australian Competition and Consumer Commission (ACCC).  In March 2026, the ACCC published guidance on these newly enforced regulations, reminding retailers to consider their obligations before penalties apply on 1 July 2026.

The Cash Acceptance Industry Codes

According to a media release issued by the Hon Dr Jim Chalmers MP (Treasurer),^[1] these Codes are the Federal Government’s attempt to preserve access to cash as a payment method, particularly in essential retail sectors.

Prescribed under the Competition and Consumer Act 2010 (Cth) (Competition and Consumer Act), the Competition and Consumer (Industry Codes—Cash Acceptance) Regulations 2025 (Cth) (Cash Acceptance Regulations) contain the following two (2) industry codes:

• the industry code relating to cash acceptance by supermarket retailers; and
• the industry code relating to cash acceptance by motor fuel retailers,

(Codes).

Retailers regulated by Codes

The two (2) classes of retailers captured by the Codes are supermarket retailers and motor fuel retailers (Relevant Retailers).

“Supermarket retailer” is defined in regulation 5 of the Cash Acceptance Regulations to mean a “corporation that carries on a supermarket business in Australia“.  A “supermarket business” refers to a business if:

• the main purpose of the business is the retail sale of grocery products to consumers; and
• a substantial proportion of those grocery products is food that is not for in-store consumption.^[2]

“Motor fuel retailer ” is defined in regulation 5 of the Cash Acceptance Regulations to mean a corporation that carries on a business that involves the retail sale of motor fuel in Australia.

Application of the Codes is not limited by the size of an entity.  Whilst small businesses turning over less than ten million dollars ($10 million) are exempt under regulations 12(3) and 15(3), the Codes extend to small operators trading under a brand associated with a larger retailer, raising franchising and branding considerations.

Obligations under the Codes

The Codes impose a positive obligation on Relevant Retailers to provide customers with a reasonable opportunity to pay for goods in cash, subject to defined parameters.  Prescribed by regulations 12(1) and 15(1) of the Cash Acceptance Regulations, the Codes mandate that cash must be accepted where:

• the transaction is conducted in person;
• the value does not exceed $500; and
• the transaction occurs between 7am and 9pm.

In determining whether a consumer has a “reasonable opportunity” for the purposes of the Code obligations, regard is to be had to:^[3]

• whether the number (which must be at least one) of cash payment points operating at the retail site when the payment is to be made is reasonable and proportionate, taking into account:
  • consumer demand for making cash payments; and
  • the size and nature of the supermarket business carried on by the retailer; and
• whether the level of effort required of the consumer to make a cash payment at the retail site is reasonable in the circumstances; and
• any other relevant matters.

Exemptions from the Codes

The Codes recognise that mandatory cash acceptance may not be commercially or operationally viable in all circumstances.  Relevant Retailers may seek a written exemption from the ACCC where:^[4]

• exceptional circumstances exist, such as safety risks, infrastructure failures; or
• cost burdens associated with cash handling threaten the ongoing viability of the business.

Enforcement framework

The ACCC is responsible for enforcing compliance with the Codes.  Enforcement options include:

• administrative and voluntary resolutions, such as the breaching party agreeing to stop infringing conduct;
• enforceable undertakings under section 87B of the Competition and Consumer Act;
• infringement notices; and
• Federal Court action including the imposition of pecuniary penalties.

If the ACCC determines that a Relevant Retailer has violated the civil penalty provisions of the Codes, the Federal Court can impose a maximum fine of 600 penalty units to the amount of $198,000.^[5]

Although the Codes came into force on 1 January 2026, enforcement action will not commence until 1 July 2026. 

Key takeaways for businesses

Businesses in the supermarket and motor fuel industries will need to determine if they are regulated by the Codes and therefore required to accept cash.

Links and further references

Legislation

Competition and Consumer Act 2010 (Cth)

Competition and Consumer (Industry Codes—Cash Acceptance) Regulations 2025 (Cth)

Competition and Consumer (Industry Codes—Food and Grocery) Regulations 2024 (Cth)

Further information

If you need advice on your obligations to continue to accept cash as a business or retailer, contact us for a confidential and obligation‑free discussion.

[1] Media release, Hon Dr Jim Chalmers MP (20 December 2024).

[2] Competition and Consumer (Industry Codes—Food and Grocery) Regulations 2024 (Cth) reg 5.

[3] Competition and Consumer (Industry Codes—Cash Acceptance) Regulations 2025 (Cth) regs 12(2), 15(2).

[4] Competition and Consumer (Industry Codes—Cash Acceptance) Regulations 2025 (Cth) regs 13, 16.

[5] Crimes Act 1914 (Cth) s 4AA.

Disclaimer

This article contains general commentary only.  You should not rely on the commentary as legal advice.  Specific legal advice should be obtained to ascertain how the law applies to your particular circumstances

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