Government agencies are aiming to force Clive Palmer's Queenland Nickel out of business due to a $36 million carbon tax bill, The Australian reported.

The original carbon tax bill was $6.2 million in the 2013 financial year, but interest and penalties applied since have lifted the amount to $35.8 million.

Defiant: Clive Palmer wants the carbon tax declared unconstitutional. Credit:Eddie Jim

Mr Palmer has launched a High Court case to have the carbon tax declared unconstitutional.

Queensland Nickel is the only company, of the 370 the carbon tax was applied to, that has not paid.