From
Child Safeguarding Policy of Jehovah's Witnesses in Australia:
Page 2 Point 9 Dated 7 March 2017
If congregation elders learn of a case of child abuse in which a child may still be at risk of harm, they will ensure that a report to the police or other appropriate authorities is made immediately.
From
Protecting Minors from Abuse
Page 2 Point 6Dated August 1, 2016
To ensure that elders comply with child-abuse reporting laws, two elders should immediately call the Legal Department for legal advice when the elders learn of an accusation of child abuse. (Rom. 13:1-4) A call should be made even when both persons involved are minors.
And Watchtower current policy is not limited to just those that are members of the elders congregation.
From
Protecting Minors from Abuse
Page 2 Point 6 Dated August 1, 2016
• The alleged abuse occurred many years ago.
• The alleged abuse is based on the testimony of only one witness.
• The alleged abuse is believed to be a repressed memory.
• The alleged abuse involved perpetrators or victims who are deceased.
• The alleged abuse is believed to have already been reported to the secular authorities.
• The alleged perpetrator or victim is not a member of your congregation.
• The alleged perpetrator is a non-Witness associating with the congregation.
• The alleged abuse occurred before the alleged perpetrator or victim was baptized.
• The alleged victim is now an adult.
• The alleged abuse occurred in the past, and it is unclear whether your congregation elders ever called the Legal Department for direction.