@david_chisnall no, see disclaimer on p2 of the PDF (linked in the blog post)
> The Services provided under this engagement were advisory in nature and have not been conducted in accordance with the standards issued by the Australian Auditing and Assurance Standards Board and consequently no opinions or conclusions under these standards are expressed. The matters raised in this report are only those which came to Deloitte’s attention during the course of performing the assessment and are not necessarily a comprehensive statement of all the weaknesses that exist or improvements that might be made.
> We believe that the statements made in this report are accurate, but no warranty of completeness, accuracy, or reliability is given in relation to the statements and representations made by, and the information and documentation provided by the Department of Employment and Workplace Relations. We have not attempted to verify these sources independently unless otherwise noted within the report.
> We have not been engaged to provide any legal advice or interpretation of law and legal opinions, and our report should not be relied upon as legal advice.
so it was created to serve a similar use case to a chocolate teapot