Pauline Hanson could vote for corporate tax cuts if Google, Apple and other big companies are forced to pay more.
Google, Microsoft and Apple will have to pay more tax if Pauline Hanson is going to support the coalition's planned company tax cuts.
The Turnbull government is aiming to cut the business tax rate from 30 per cent to 25 per cent for all Australian companies by 2026/27.
Legislation to achieve the cut for businesses over $50 million in turnover is expected to be debated in the Senate next week.
Malcolm Turnbull will need the four Senate votes of One Nation and Centre Alliance to pass the laws, but Senator Hanson is not budging without further action on multinationals.
"I am not going to pass any further company tax cuts," Senator Hanson told reporters on Thursday.
"If they come to me and say 'we're going after the multinationals, we're going to actually get about $100 billion out of them' or something like that, then we'll sit down and talk."
Senator Hanson had previously shaken hands on a deal to pass company tax cuts, only to renege on it.
The decision triggered the resignation of one of her party members Senator Brian Burston, who has aligned himself with businessman and former MP Clive Palmer.
The government offered the One Nation leader changes to the Petroleum and Resource Rent Tax worth an extra $600 million a year, but Senator Hanson said it didn't go far enough.
"We need to do better than that and I know that we can," she said.
"Google, Microsoft and Apple had an $8 billion turnover and they had only paid $148 million in taxes in this country.
"I've got a list of 145 companies, multinational companies and their subsidiaries that have paid no tax in this country."
Treasurer Scott Morrison said changes to the PRRT were still being worked on, and there would be more changes to the digital economy.
"There is no jurisdiction in the world that has taken a stronger position on multinational tax avoidance than the Turnbull government," Mr Morrison told reporters.
'There is some $7 billion of revenue that is now being caught up in Australia's tax net."
Former treasurer Wayne Swan said "trickle down economics" was a failed experiment.
"That's the Trumpification of the Liberal Party of Australia," he said.
Finance Minister Mathias Cormann said the government would continue to negotiate with Senator Hanson and others to get the tax cuts passed.