The Crown is being told to expect more criticism over the way it dealt with mana whenua affected by the grounding of the Rena
The container ship hit Astrolabe Reef off the coast of Tauranga in 2011, spilling tonnes of oil and debris into the sea.
The ship's wreck still lies on Otaiti (the reef) and its owners have applied to leave most of it there.
In an August Cabinet paper released to Radio New Zealand, officials tell Government ministers they must carefully consider the Tribunal's findings and recommendations.
However, it also says a number of the Tribunal's recommendations should not be implemented because they are inconsistent with evidence before the Tribunal.
The Waitangi Tribunal released its interim report into the Crown's dealings with tangata whenua which showed it failed to protect Māori rights over the Otaiti reef, during the consent bid.
The full report is yet to be released.
The Rena is owned by Greek shipping company Costamare through one of its subsidiaries, Daina Shipping Company.