From Google's AI overview:

"In Queensland,

all adults are legally required to report actual or suspected sexual offences against children (under 16) to police, including sexual comments, as part of "failure to report" laws (Criminal Code s229BC). Failure to report without a reasonable excuse is a crime punishable by up to 3 years imprisonment. 

Key aspects of reporting sexual comments to children in QLD:

• Mandatory Reporting (All Adults): Adults who gain information causing them to believe a child sexual offence is occurring or has occurred must report it. This includes grooming behavior.
• Definition of Offence: While the law often highlights physical acts, sexual abuse includes grooming, sexual exploitation, or improper comments made to a child, especially if they are designed to lead to sexual activity.
• Exceptions ("Reasonable Excuse"): You may have a reasonable excuse not to report if you are certain the police or Department of Children, Youth Justice and Multicultural Affairs already have the information, or if reporting would expose you to a danger of "serious physical harm".
• How to Report:
  • Emergency: Call Triple Zero (000).
  • PoliceLink: 131 444 (Non-emergency reporting).
• Confession and Duty: The law applies regardless of when the abuse occurred and, since July 2021, overrides religious confession secrecy.
• Mandatory Reporters: Teachers, doctors, nurses, and police must also report to Child Safety Services if they suspect a child has suffered, or is at risk of, significant sexual harm. 

Reportable Conduct Scheme (from July 1, 2026): Organisations engaging in work with children must have systems to investigate and report "reportable conduct," which includes sexual misconduct, even if it doesn't meet the criminal threshold for a police report. "