Some choice quotes from the ABC article about it:

A sealed chapter recommends referrals of individuals for civil and criminal prosecution.

Those individuals, whose identities remain a secret, have been referred to four authorities for further investigation.

“I do not propose to name the entities to which I have made referrals, because it would only lead to speculation about who had been referred where, which would almost certainly be wrong,” she said.

Former prime minister Scott Morrison, who was responsible for the scheme as social services minister from December 2014 to September 2015, said adverse findings against him “are based upon a fundamental misunderstanding of how government operates”.

“I reject completely each of the findings which are critical of my involvement in authorising the scheme and are adverse to me,” Mr Morrison said.

“They are wrong, unsubstantiated and contradicted by clear documentary evidence presented to the commission.”

It has also been revealed today that taxpayers forked out about $2.5 million in legal expenses for former Coalition government ministers and prime ministers to be represented at the royal commission.