The Queensland Greens have had "inconsistencies" in the handling of the disclosure of political donations.

Documents obtained by ABC News under Right to Information laws have revealed concerns by Electoral Commission Queensland (ECQ) after auditing the Queensland Greens branch over the last two years.

The ECQ found issues with the advice the party gave to donors about their disclosure requirements and the way the party declared large gifts.

In a letter sent to the party's state convenor Andrew Bartlett in December, the ECQ said it "identified inconsistencies" with how the party advised donors about their reporting requirements under the law.

The ECQ also said the party "failed to identify any processes in place that specifically ensure the disclosure of gifts in kind" (over $1,000 in value).

In 2015, the Palaszczuk Government passed laws requiring donations above $1,000 to be declared, revised down from the Newman government's previous $12,400 threshold.

But the ECQ review found Queensland Greens had disclosure issues which "may affect the accuracy, completeness and compliance of disclosure returns" and strongly urged an internal review.

During an audit in late 2015, Queensland Greens finance officer David Keogh responded to the ECQ's initial queries.

"When the LNP state government changed the threshold to above $12,000, we had no donors at that level, and the need to advise donors to lodge returns was correspondingly a non-requirement," he said.

"When the ALP Government back-dated the relevant legislation we [were] taken somewhat aback."

In response to questions from the ABC, Mr Bartlett said the party "welcomed the opportunity" to assess and improve its systems.

"We have improved the information we send to our donors about their own disclosure obligations," he said.

"We have also developed clearer information for our candidates and branches about disclosure requirements for financial and in-kind donations.

"While the ECQ identified aspects of our internal processes and systems which increased the risk of not identifying some donations requiring disclosure, they did not identify any events on the part of the Greens where this occurred."

One Nation also scrutinised

The ABC requested documents in relation to the Greens and One Nation.

While dozens of documents were released, many more were withheld because they related to ongoing investigations including one by an "external agency".

Ms Hanson in front of a light plane, with the AEC investigating its ownership. ( Supplied: One Nation )

The ECQ refused to comment on these investigations.

But in a statement, the Queensland Greens said it could confirm the party was not under any investigation by the Electoral Commission, having clarified this directly with the ECQ.

The commission also refused to comment on the progress of any investigation into One Nation.

However, it did confirm it had cleared the party's Queensland division of any Electoral Act breaches related to alleged changes of its structure.

In April, ALP Senator Murray Watt referred the party to the ECQ.

A spokeswoman said the commission had "examined Pauline Hanson's One Nation party's (Queensland Division) constitution and considers that, as the party remains an unincorporated association, its current constitution complies with the Electoral Act."

About two months ago, the Australian Electoral Commission began its own investigation into the ownership of a plane used by One Nation.