Publish an annual Modern Slavery Statement
Entities with consolidated revenue ≥$100M must publish an annual Modern Slavery Statement.
Who must comply
Australian entities and entities carrying on business in Australia with annual consolidated revenue ≥AUD 100M.
What triggers it
Consolidated revenue threshold met in a reporting period.
When due
Within 6 months of end of reporting period.
Evidence required
Modern Slavery Statement approved by the principal governing body, signed by a responsible member, lodged on the public register.
Max penalty
No civil penalty under the Act today: the Minister can request an explanation or remedial action and publish details if the request is not complied with (s 16A). On 15 July 2026 the Government announced it will introduce civil penalties for reporting non-compliance and proposed a criminal 'failure to prevent' offence; no bill had been introduced as at 3 October 2026 (Parliament of Australia bills register).
Who must comply with this? The applicability test by industry, business structure and size.
Summary
The Modern Slavery Act 2018 (Cth) requires reporting entities with consolidated revenue of at least $100M to publish a Modern Slavery Statement within 6 months of the end of their reporting period. Mandatory criteria cover entity structure, supply chains, risks, actions to address risks, effectiveness, consultation, and other relevant information. Statements are lodged on the Modern Slavery Statements Register. The Anti-Slavery Commissioner (federal) monitors compliance.
Enforced by
Source legislation
Topics
Related
- CWLTHModern Slavery Statement (Cwlth)Entities with consolidated revenue ≥$100M must publish a Modern Slavery Statement annually.
- NSWNSW Modern Slavery Act reporting (NSW public entities and their suppliers)Covered NSW public entities must take reasonable steps on modern slavery risk and report annually; their suppliers are drawn in through tender and contract clauses.
- CWLTHNGER reporting (Clean Energy Regulator)Threshold-triggered annual emissions, energy production + consumption reporting.
- CWLTHSafeguard Mechanism baseline decline 4.9% paAustralia's 215 largest emitters face declining baselines under Safeguard Mechanism reform.
- CWLTHASRS Group 2 climate disclosure — FY commencing on/after 1 July 2026Group 2 (mid-tier entities) start climate disclosure FY27.
- CWLTHAASB S2 Scope 3 emissions + assurance phase-inGroup 1 entities must report Scope 3 from year 2 + escalating assurance through to FY30.
Frequently asked questions
- Who must comply with Publish an annual Modern Slavery Statement?
- Australian entities and entities carrying on business in Australia with annual consolidated revenue ≥AUD 100M.
- What triggers Publish an annual Modern Slavery Statement?
- Consolidated revenue threshold met in a reporting period.
- When is Publish an annual Modern Slavery Statement due?
- Within 6 months of end of reporting period.
- What is the maximum penalty for Publish an annual Modern Slavery Statement?
- No civil penalty under the Act today: the Minister can request an explanation or remedial action and publish details if the request is not complied with (s 16A). On 15 July 2026 the Government announced it will introduce civil penalties for reporting non-compliance and proposed a criminal 'failure to prevent' offence; no bill had been introduced as at 3 October 2026 (Parliament of Australia bills register).
- What evidence is required for Publish an annual Modern Slavery Statement?
- Modern Slavery Statement approved by the principal governing body, signed by a responsible member, lodged on the public register.
Source: https://modernslaveryregister.gov.au. Rules Mate is not a law firm. Always verify against the live regulator source before acting.