The final liquidators' report said that the company did make payment to the Ministry of Justice towards the penalties arising from the death of Pairama, but that this represented only a small portion of the fines and reparations awarded against the company.
The report said there were no surplus funds available as part of the liquidation to pay the outstanding amount.
CTU responded to the news by launching a fundraising drive, which raised $6,000 overnight.
"Eramiha's death and his mother's heartache was preventable, he was working in an unsafe environment without support and that's why the judge ordered $75,000 family reparation plus a $25,000 fine," said CTU secretary Sam Huggard.
Huggard expressed frustration at the fact that Harper was still running another logging company, Harper Logging, despite failing to pay the money due to the family.
"The financial suffering Selina has endured should also be preventable," Huggard said.
"The owners are still successfully trading under another company with no sign of meeting their obligation to her. Justice for people killed at work and their families shouldn't rely on charity."
Huggard also called on the Government to look into laws that meant companies do not have to meet responsibilities by going into liquidation.