Understanding Australia's Modern Slavery Reporting Framework
The Modern Slavery Act 2018 (Cth) established a mandatory federal reporting regime requiring large corporate entities operating in the Australian market to publish an annual Modern Slavery Statement[cite: 1, 2]. Designed to foster transparency across global supply chains, the law shifts the focus from passive compliance to proactive due diligence and risk disclosure[cite: 1, 2].
Who is Required to Report Under Section 13?
Under Section 13 of the Act, an entity is classified as a mandatory reporting entity if it meets two key legal criteria during its reporting period[cite: 1, 2]:
- It is an Australian entity OR a foreign entity carrying on business in Australia; and[cite: 1, 2]
- It has a consolidated annual revenue of at least A$100 million for the reporting period[cite: 1, 2].
The 6-Month Filing Window & Board Governance
Lodgment is not merely an administrative exercise. Statements must be formally submitted to the Online Modern Slavery Register within exactly 6 months of the entity's financial year end (e.g., December 31 for Australian June 30 EOFY filers)[cite: 1, 2]. Crucially, Section 16(2) mandates that every statement must be formally approved by the entity's principal governing body (the Board of Directors) and signed by a responsible member before upload[cite: 1, 2].