Australian MSA Reporting Requirements

Question: I’m with an Australian company, and I recently heard about a filing we are supposed to do for Australian modern slavery due diligence. Do you have more information about our requirements in 2019, and in the future?

Answer: The regulation you’re referring to is the Australian Modern Slavery Act (MSA), which came into force on January 1, 2019. For entities in scope of the act, the first report submitted must cover the first full reporting period following commencement of the act, which is the 2019/2020 financial year. The exact timing of your submission depends on your financial reporting year.

If you report on the Australian fiscal year (July to June), the first reporting period will be July 1, 2019, to June 30, 2020. If you report finances on a calendar-year basis, the first reporting period will be January 1, 2020, to December 31, 2020. In either case, your company will have six months from the end of its financial year to file its modern slavery report. This means that even though your company’s report will account for a portion of 2019, the filing itself was not due in 2019.


This content is current as of 2020-01-24.

Have more questions? Submit a request