The Queensland government is looking at prosecuting the Gold Coast Dreamworld park over the deaths of four people, including New Zealander Cindy Low, on its Thunder River Rapids ride.
Cindy Low and Kate Goodchild, her brother Luke Dorsett and his partner Roozbeh Araghi, all from Canberra, were killed on the Thunder River Rapids ride when their raft collided with another near a large conveyor belt at the end of the ride.
In August, the Queensland government began the process of making "industrial manslaughter" an offence, after an independent review into the Dreamworld tragedy.
Industrial Relations Minister Grace Grace said a Workplace Health and Safety report into the tragedy had finished, but would not be publicly released.
"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.
"That process is expected to take several months."
The theme park has struggled financially in the wake of the deaths, with visitor numbers down 30 percent for June - a month that included two weeks' of school holidays.