The eSafety Commission found that Apple and video streaming site YouTube -- owned by Google -- did not track the number of user reports they received about child sexual abuse, nor did they outline how long it took to respond to these reports.

"When left to their own devices, these companies aren't prioritising the protection of children and are seemingly turning a blind eye to crimes occurring on their services," eSafety Commissioner Julie Inman Grant said.

She added that tech companies had not "taken many steps to lift and improve their efforts" since she asked them three years ago.

"No other consumer-facing industry would be given the licence to operate by enabling such heinous crimes against children on their premises, or services."

The report also found companies including Apple, Google, Microsoft and Skype did not use tools to proactively detect child sex abuse material.

Tech companies are required to report to the commission every six months on how they are tackling child sexual abuse material, including AI-generated images.

Inman Grant said she hoped she would see "meaningful progress".

Australia last year unveiled landmark laws that will ban under-16s from social media by the end of 2025.

The government had previously indicated YouTube would be exempt, given its widespread use in classrooms.

But last week it announced the video-streaming site, one of the most visited websites in the world, would also be included in the ban.

Firms face fines of up to Aus$49.5 million (US$32 million) for failing to comply.

Officials are yet to solve basic questions surrounding the laws, such as how the ban will be policed.