That the following matter be referred to the Economics References Committee for inquiry and report by the last sitting day in June 2020:

 The causes, extent and effects of unlawful non-payment or underpayment of employees’ remuneration by employers and measures that can be taken to address the issue, with particular reference to:

1. the forms of and reasons for wage theft and whether it is regarded by some businesses as ‘a cost of doing business’;
2. the cost of wage and superannuation theft to the national economy;
3. the best means of identifying and uncovering wage and superannuation theft, including ensuring that those exposing wage/superannuation theft are adequately protected from adverse treatment;
4. the taxation treatment of people whose stolen wages are later repaid to them;
5. whether extension of liability and supply chain measures should be introduced to drive improved compliance with wage and superannuation-related laws;
6. the most effective means of recovering unpaid entitlements and deterring wage and superannuation theft, including changes to the existing legal framework that would assist with recovery and deterrence;
7. whether Federal Government procurement practices can be modified to ensure that public contracts are only awarded to those businesses that do not engage in wage and superannuation theft; and
8. any related matters.