Liberal MP Ian Goodenough chairs the committee and sits alongside fellow Liberal MP Celia Hammond;Liberal senators Claire Chandler and David Van;and Nationals MP Anne Webster,giving the Coalition a majority.
The other committee members are Labor MPs Graham Perrett - its deputy chair;senators Pat Dodson and Nita Green;and Greens senator Nick McKim.
Mr Goodenough said the committee assessed the legislation solely from a legal perspective not on its merits.
"While there have been a number of changes ... including relating to matters the committee previously commented on,these do not fully address the committee's initial concerns,"the report said of the amended bill,which is being debated in the House of Representatives this week.
In an earlier report,the committee said the bill- which will make it easier to deregister unions and disqualify officials - was"likely to be incompatible with the right to freedom of association".
The concerns reflect those raised by the Australian Council of Trade Unions,which says the bill would impede workers'rights to collectively organise in pursuit of better pay and conditions.
The government is facing the prospect that key Senate crossbenchers may block the bill if the government does not comply with their demand for a national anti-corruption body.