View the report as separate downloadable parts:

Senate Economics Legislation Committee

Chapter 1—Introduction

  Referral of the inquiry
  Purpose of the bill
  Background
  Overview of the bill
  Financial impact
  Legislative scrutiny
  Compatibility with Human Rights
  Conduct of the inquiry
  Acknowledgements

Chapter 2—Views on the bill

  Comments in support of the bill
  Comments in opposition to the bill
  Complement to the SG Integrity Package
  Other matters raised
  Committee view

Dissenting report from Labor Senators

  Amnesty sends the message that wage theft is acceptable
  Amnesties are ineffective
  Employers are not compelled to keep records beyond a time period
  Ignorance is no excuse
  The ATO does not have the power to waive the administrative penalty
  The bill seeks to only recover a small amount compared to the actual problem
  Strategic audits
  Conclusion

Appendix 1—Submissions and additional information

Appendix 2—Public hearings