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The Modern Slavery Act Reporting Requirements

A reminder for new & existing entities in the Australian market with annual consolidated revenue of at least AUD$100M.


What is the law?

The Commonwealth Modern Slavery Act 2018 (the Act) entered into force on 1 January 2019.


The Act established a national Modern Slavery Reporting Requirement (Reporting Requirement).


Who needs to prepare a report under the Modern Slavery Act and why?

This Reporting Requirement applies to large businesses and other entities in the Australian market with annual consolidated revenue of at least AUD$100 million.


The Reporting Requirement supports the Australian business community to identify and address their modern slavery risks, and maintain responsible and transparent supply chains.


What type of a report is required?

Entities required to comply with the Reporting Requirement must prepare annual Modern Slavery Statements.


These statements must set out the reporting entity’s actions to assess and address modern slavery risks in their global operations and supply chains.


Can my Modern Slavery Statement be published?

The Australian Government publishes these statements through an online central register.

Entities may also choose to publish their Modern Slavery Statement, for example, on their website or in promotional material.


Can I make a voluntary modern slavery statement?

Any Australian entity or foreign entity carrying on a business in Australia can provide a voluntary statement even if they do not meet the thresholds for mandatory reporting.


They may choose to do so for any reason, including to increase investor confidence and access to financing opportunities.

⚠️ Entities should carefully consider their capacity and resources to prepare a voluntary statement before making a commitment: Once an entity has volunteered to report and the related reporting period commences, it will be bound as though it was a mandatory reporting entity.

Where can I find more information & resources?

We recommend engaging professional legal advisors for meeting these compliance requirements. The following provide general guidance:


  • The Australian Border Force has worked with businesses and civil society to develop the Commonwealth Modern Slavery Act – Guidance for reporting entities to comply with the Act.

  • Good practice trends & areas of improvement.

  • Supplementary guidance material including supplier questionnaires, learning modules, contract clauses and submission steps.

  • The Business and Government Engagement Section in the Australian Border Force (ABF) is responsible for driving effective implementation of the Act.

  • You can contact the Modern Slavery Business Engagement Unit in the ABF for advice about reporting on the impacts of COVID-19 at slavery.consultations@abf.gov.au.



Image Source: Commonwealth Modern Slavery Act 2018. Guidance for Reporting Entities. Figure 1.

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