Katy Gallagher (ACT, Australian Labor Party, Minister for the Public Service) | Hansard source

My understanding is that those reports are public. In the Council of Financial Regulators 2022 report, it says:

LRBAs may present a significant risk to some individuals' retirement savings, particularly low-balance SMSFs with high asset concentration and/or personal guarantees.

The earlier inquiry, though—the one that your government received—the 2014 Murray Financial System Inquiry, says:

Direct borrowing by superannuation funds … is also inconsistent with the objectives of superannuation to be a savings vehicle for retirement income.

It goes on to say:

… prohibition … would preserve the strengths and benefits the superannuation system has delivered to individuals, the financial system and the economy, and limit the risks to taxpayers.

That was from the Murray inquiry.