Who must comply with Modern Slavery Statement (Cwlth)?

Entities with ≥$100M consolidated revenue + Commonwealth (mandatory regardless of revenue).

When is Modern Slavery Statement (Cwlth) due?

Within 6 months of financial year end.

What evidence is required for Modern Slavery Statement (Cwlth)?

Published statement addressing 7 mandatory criteria, signed by principal governing body.

Modern Slavery Statement (Cwlth): who must comply, deadlines & penalties (2026)

Summary

Modern Slavery Act 2018 (Cwlth) requires reporting entities (≥$100M consolidated revenue) to publish a Modern Slavery Statement addressing 7 mandatory criteria within 6 months of year-end. From 2024 reforms — Anti-Slavery Commissioner appointed; possible NSW + civil penalties for non-publication. Joint statements permitted.

Enforced by

ASIC

Topics

modern-slaveryesgsupply-chain

Related obligations

CWLTHPublish an annual Modern Slavery StatementEntities with consolidated revenue ≥$100M must publish an annual Modern Slavery Statement.
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 Modern Slavery Statement (Cwlth)?: Entities with ≥$100M consolidated revenue + Commonwealth (mandatory regardless of revenue).
What triggers Modern Slavery Statement (Cwlth)?: Annual financial year close.
When is Modern Slavery Statement (Cwlth) due?: Within 6 months of financial year end.
What evidence is required for Modern Slavery Statement (Cwlth)?: Published statement addressing 7 mandatory criteria, signed by principal governing body.