All sides agreed the initial underpayment of royalties was due to an accounting error. The enforcement order requests the employer to repay the worker any underpayment. This included underpayment of wages and recruiting fees. In some cases, the underpayment rate is higher than a taxpayer's borrowing rate. OTR allegedly used eight different wage minimisation tactics that enabled gross underpayment of its staff. The penalty is up to 20% of the underpayment. GEB offered to pay the employees the Living Wave underpayment. The underpayment case was settled for around $2million dollars for 83 current and former staff. This alteration still has not explained the underpayment of benefits to members of previous years. A number of high profile venues were rebranded after the underpayment scandal.