Labor has been highly critical of the move, with Opposition Leader Bill Shorten arguing the Queensland mining magnate will come knocking on the coalition's door with an IOU if he wins a spot in the Senate.

Mr Morrison is confident his party was better off advising people to vote for UAP than Labor and the Greens.

"Labor and the Greens are going to put a $387 billion tax bill on Australians which will slow our economy and cost people's jobs," he told reporters in Perth.

He also accused the opposition of hypocrisy, for putting Mr Palmer's party above the Liberals on their how-to-vote cards in 87 lower house seats.

"That issue has sort of run its course and principally because of the hypocrisy of the Labor Party," he said.

The Nationals, meanwhile, are under pressure for striking a deal with Pauline Hanson's One Nation.

But Nationals leader Michael McCormack says it would be "stupid" for parties not to think about how their preferences flow in their effort to form government.

"Then you can't get on with doing what you want to do for regional Australians," he told the National Press Club in Canberra.

Senior Labor figure Anthony Albanese played down the significance of some of his Tasmanian colleagues listing Mr Palmer's party second on their how-to-vote cards.

Despite Labor MPs including Mr Albanese branding Mr Palmer a "tosser" and "con man", the opposition is preferencing the UAP second in Franklin, held by Labor MP Julie Collins.

The party is also above independent Andrew Wilkie in his neighbouring seat of Clark.

Mr Albanese said the ordering is probably just a "donkey vote" and wouldn't sway the result in seats where Labor was likely to finish first.

"Labor's preferences won't be counted in a seat like Franklin, so you make the how-to-vote as simple as possible," he told ABC's Radio National on Tuesday.

"I suspect that that is what has happened."

A donkey vote is when a person numbers the boxes in order straight down the ballot paper.

In Franklin, where Labor's candidate is listed second from the bottom, this is effectively what its how-to-vote card recommends, starting with Ms Collins as number one.

But in Clark, Labor recommends its voters jump all over the ballot paper.

Among Labor's complaints is that Mr Palmer still hasn't paid $7 million in workers' entitlements after his Queensland Nickel refinery collapsed in 2016, while spending nearly $50 million on election advertising.

Taxpayers picked up a $70 million tab for his abandoned workers, which the federal government is trying to claw back through the courts.

The businessman promised on Monday the $7 million would be available to the refinery workers through a trust managed by a solicitor from Tuesday.

Australian Associated Press