New Zealand has a public searchable register of businesses, so workers can find out whether their workplace has signed up to the scheme.

The database helps ensure that workers aren't missing out and firms aren't picking and choosing between staff to receive the subsidy.

The database also allows individual workers to check whether they have been nominated by their employer.

But Senator Cormann said disclosing the names of businesses could be a disincentive for them to take part in the wage subsidy.

"It is not necessary to publish the names of businesses to ensure that workers get paid their $1500 JobKeeper payments," he told a Senate inquiry on Tuesday.

"An employer must advise all its eligible employees that it is participating in the scheme - this is a requirement under the rules. And there are a range of penalties that could apply if a business fails to give its eligible employees the opportunity to be nominated for JobKeeper.

"So we believe that we've got the balance right in terms of safeguards but also making sure that the scheme was able to implemented swiftly and efficiently."

Tax office acting second commissioner Kirsten Fish said under Australian tax law tax affairs could not be disclosed other than in a very few circumstances.

"So at the moment under the current law it wouldn't be possible for us to produce such a public register," she said.

In written answers to the inquiry, the tax office said disclosure was only allowed if the public benefit outweighed privacy.

It appears the privacy rules might also be hampering the ability of workers to make complaints.

Greens Senator Peter Whish-Wilson said he had been contacted by workers who complained to the tax office, which had sent them to the Fair Work Commission only to be told Fair Work did not have the power to enforce the "one in all in" rule. Under the rule businesses must nominate all their eligible workers for the $1500 a fortnight payment rather than choosing between them.

Tax office second commissioner Jeremy Hirschhorn said workers had been referred to Fair Work early on, but the eligibility test was controlled by the tax office, so the tax office was now dealing with such complaints itself. When there was a disagreement, the tax office encouraged workers to talk to their employers, and if they still couldn't reach agreement the tax office would "have a look at their situation".

"We're sometimes a little a little bit hamstrung because of information-sharing constraints," he said.

"But if we think that there is a problem our next level is to speak to the employer and to provide them some help and education as to who is entitled ... with the aim being the employer brings their employee into JobKeeper. It's only at a next level that we may look at penalising the employer."

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Tax office figures show that by May 20, 2609 tip-offs had been made to the JobKeeper tip-off line, covering disagreements about eligibility, sackings, redundancies and stand downs, and allegations that workers were being forced to take annual level.

Tip-offs had also been made about businesses claiming for ineligible employees, and businesses claiming the subsidy despite not meeting the threshold requirement that turnover must have fallen by 30 per cent.

Complaints had been made that workers were having their hours reduced or their work location changed.

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