Business tax cut must go to wages: Hinch

Any corporate tax cut must be guaranteed to flow through to wage growth, Senator Derryn Hinch says.

Corporate tax cuts must be guaranteed to go to wages or crossbench senator Derryn Hinch says he's unlikely to vote for them.

Senator Hinch, who holds a key vote in the upper house, says he wants to see a guarantee that any corporate tax cut will go to wage growth and he's negotiating with the government on it.

"I'm worried that too much of it is going to be used for share buybacks or dividends," he told Sky News on Tuesday.