View the report as separate downloadable parts:

Members

Chapter 1—Introduction

  Conduct of the inquiry
  Structure of the report
  Consideration by the Senate Standing Committee for the Scrutiny of Bills
  Compatibility with human rights
  Financial impact statement
  Notes on references
  Acknowledgements

Chapter 2—Background

  Purpose of the bills
  Background
  Impact of late payments and extended payment times
  Supply chain finance
  Recommendations of the Australian Small Business and Family Enterprise Ombudsman
  Payment Times Reporting Bill 2020
  Payment Times Reporting (Consequential Amendments) Bill 2020

Chapter 3—Key issues

  General views on the bills
  Specific concerns with the bills and rules
  Committee view

Additional comments from Labor Senators

  The Problem of Self-Regulation
  Targets and Mandated Payment Times
  Big Businesses Can Still Hide Long Payment Times
  Definitions
  Supply Chain Financing
  Delegated Legislation and the Small Business Identification Tool
  Role of the Small Business and Family Enterprise Ombudsman
  Conclusion

Appendix 1—Submissions and additional information

Appendix 2—Public hearing and witnesses