The Queensland Government is reportedly thinking about suing Gold Coast theme park Dreamworld over the deaths of four people last year.
Workplace Health and Safety has finalised a report into the deaths but the government won't be releasing it immediately.
The ABC is also reporting that the government is considering legal action against the theme park.
Cindy Low, Kate Goodchild, Luke Dorsett and Roozi Araghi were killed on October 25, 2016 when the Thunder River Rapids ride malfunctioned.
Industrial Relations Minister Grace Grace said a final report from the inquiry into their deaths had now been delivered and she will receive a briefing on the matter next week.
"The report has now been handed over to the WHSQ prosecutions unit to determine the legal consequences of the investigation and the next course of action," Ms Grace said in a statement.
"Given the possibility of pending legal action, the investigation report cannot be released at this time."
Grace said the process was expected to take several months.
The minister last month introduced laws to Queensland parliament to create the new offence of "industrial manslaughter" prompted by the Dreamworld deaths and a handful of high-profile workplace fatalities.
She said at the time that families affected by workplace deaths could "take heart that individuals or companies responsible will be held to account under our laws".
Meanwhile, Dreamworld's struggling parent company Ardent Leisure announced on Friday that Gary Weiss has been named as its new chairman.
Weiss said he was committed to stabilising the structure and composition of the board, with visitor numbers at Dreamworld not improving since the tragedy.