The Sydney Morning Herald on Friday published all 20 recommendations from the review by former minister Philip Ruddock, which was handed to the government in May.
Prime Minister Scott Morrison is planning to release the report before the end of the year, which will come with the government's official response.
One of the recommendations is to strengthen the right for schools to reject gay staff and students.
Protection of religious beliefs already exists in almost every state and territory jurisdiction, except NSW and South Australia.
But Morrison has talked down the prospect of expanding those laws allowing religious schools to reject gay students and teachers.
"What that report that Philip has put together...is it’s focused on what is necessary to ensure a positive right of freedom for religion into the future," Morrison told Sky News on Thursday night.
"I don’t think if someone’s at a school that they should be kicked out because they have a different sexuality."
Opposition Education Spokeswoman Tanya Plibersek said Labor had no plans to reduce any of the existing religious exemptions.
But Plibersek said she found it "wrong" and "frankly abhorrent" for a school to turn away someone based on their sexuality.
"I think the vast majority of schools are grateful to their skilled teachers and aren’t sending the bedroom police around to their place on the weekend to see who they are living with," Plibersek told reporters on Friday.
The review was commissioned following last year's same-sex marriage plebiscite to appease conservatives who feared the change would restrict their religious freedom.