The Crime and Corruption Commission on Tuesday said it had reviewed an independent report into the grant and considered further investigation was required.

The CCC received a complaint in July about a $267,500 payment to a company directed by David Barbagallo, Premier Annastacia Palaszczuk's then chief of staff.

His resignation was announced in September.

Mr Barbagallo is also a director and shareholder of Fortress Capstone.

The funds were paid to Fortress Capstone to develop a smartphone app to track people on cruise ships.

The money came from an $80 million business development fund.

Premier Annastacia Palaszczuk's department called in auditing firm Ernst & Young to review the funding.

On Tuesday, the CCC said it "considers that further enquiries need to be made in relation to the matter" but would not comment further.

Opposition leader Deb Frecklington called on the premier to release the report.

She accused Ms Palaszczuk of hiding behind the report when the complaint emerged.

"Taxpayers have paid for the EY report; it isn't confidential and it should be released, no questions asked," Ms Frecklington said.

"The CCC statement raises more questions than answers, including whether this is now a formal corruption investigation into Annastacia Palaszczuk's office."

Australian Associated Press