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
From the Modern Slavery Amendment Bill 2024 (if passed) — civil penalties for non-publication or false statements
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 obligations
- CWLTHModern Slavery Statement (Cwlth)Entities with consolidated revenue ≥$100M must publish a Modern Slavery Statement annually.
- NSWNSW Modern Slavery Act reporting (≥$50M)NSW entities with ≥$50M revenue may need to comply with NSW MSA (Anti-Slavery Commissioner oversight).
- 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.
- 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.
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?
- From the Modern Slavery Amendment Bill 2024 (if passed) — civil penalties for non-publication or false statements
- 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.