Mathias Cormann, the government's Senate leader, said a response to the report was yet to be considered by cabinet and the government would release it in "due course".

He said it was in the public interest for the full review, led by former Liberal minister Philip Ruddock, not to be released despite all 20 recommendations already being leaked to the media.

"Release of this document at this time would harm the public interest in that it would interfere with the deliberative process of cabinet," Senator Cormann told parliament on Wednesday, in response to Senate order to release the report.

Labor's deputy Senate leader Don Farrell argued the government's refusal to release report was due to this weekend's Wentworth by-election.

"Somebody in the government wants this document out there because somebody in the government has released this document to journalists," Senator Farrell told parliament on Wednesday.

"The government is afraid if the community gets to see this document that it will result in (Liberal candidate) Dave Sharma losing the Wentworth by-election."

Australian Associated Press