Franchise NZ - Autumn 2026

franchise.co.nz – PUTTING PEOPLE IN BUSINESS

31

With the recent fast-tracking of the Modern Slavery Bill, the introduction of a

modern slavery reporting regime for New Zealand has become much more

likely. The Bill outlines a regime similar in many respects to that already

in effect in Australia, although with significantly more penalties attached.

Franchisors and franchisees may well be asked by the businesses they

supply to demonstrate their commitment to anti-slavery practices.

Threshold and requirements

Despite indications in a 2024 Cabinet Paper that the revenue-tested reporting

threshold would be NZ$20m in revenue per year, the Bill sets a threshold

of NZ$100m, bringing New Zealand in line with Australia. The threshold

will apply to companies (including overseas companies operating in New

Zealand), sole traders, trusts, partnerships, societies, and central and local

government.

Reporting entities will be required to prepare a “modern slavery statement”

for every 12-month period they meet the reporting threshold. The statement

must contain, among other details, a description of any modern slavery

incident which has occurred, or of any known or anticipated risks of an

incident occurring within the operations or supply chain of the entity. Actions

taken by the entity to mitigate such risks must also be addressed, with the

annual statements published on the reporting entities’ websites, and

publicly registered.

Penalties for non-compliance

Unlike the Australian regime, New Zealand’s Bill would introduce civil and

criminal penalties for non-compliance. The Bill will make it an offence,

punishable by a fine of up to NZ$200,000, to fail to meet reporting obligations.

Directors may be found guilty of the same offence if they permit or knowingly

fail to prevent an entity’s offending. Entities in breach may also face a penalty

of up to NZ$600,000.

The Bill will amend the Public Finance Act 1989 to provide that the Crown

must not directly pay money to a reporting entity penalised under the Bill.

Additionally, a record of every conviction or penalty imposed will be entered

into the new register.

What’s next?

While the details of the Bill may change, we expect some version of a modern

slavery reporting regime to be in force before the election in November. As

such, now is the time to get familiar with the proposed law.

The NZ$100m reporting threshold means that the reporting requirements will

only apply to a select few entities. Despite this, we consider it best practice to

take steps to address modern slavery risks. Entities that will be subject to the

reporting requirements will require assurances that products and services are

not connected with slavery or exploitation.

Franchisors and franchisees that engage in business or trade with

reporting entities will therefore need to demonstrate their commitment to

anti-slavery practices.

There is also a heightened risk of damage to brand reputation by the

introduction of domestic

modern slavery laws.

The Wynn Williams team

will keep a close eye on

the progression of the Bill.

If you have any queries

about what the incoming

law will mean for your

business, or want to get

ahead of the changes,

please do not hesitate to

contact us.

Wynn Williams on the impacts of the new

Modern Slavery Bill

MODERN

SLAVERY

Franchise Management

Wynn Williams

www.wynnwilliams.co.nz

Contact

Katrina Hammon

09 300 2647

021 221 8847

katrina.hammon@

wynnwilliams.co.nz

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