ATO asked to check One Nation on GST

Labor has asked the ATO to check the GST dealings of Pauline Hanson's One Nation party, which is not registered to collect the tax.

Labor has asked the ATO to check the GST dealings of Pauline Hanson's One Nation party. (AAP)

Labor has asked the Australian Taxation Office to check whether Pauline Hanson's One Nation party is liable for fines for collecting GST on its membership applications when it is not registered to collect the impost.

During a Senate hearing on Wednesday, Labor senators presented documents showing the Queensland Division of One Nation is not registered to collect GST, yet its website shows membership is GST inclusive.

ATO officials told the hearing it is an offence to collect the GST if an entity is not registered to do so, while there are separate penalties for late or non-payment of GST.