A musician gave Prime Minister Scott Morrison the finger during his ABC New Year's Eve countdown performance.

Tex Perkins cried 'this one's for the Prime Minister, it's called The Honeymoon is Over' about 10pm.

He then waved his middle finger toward Kirribilli House, the PM's Harbour residence, and launched into his song.

His gesture provoked a muted cheer from revellers and divided viewers back home, with some saying it made their night - while others condemned it as 'a disgrace'.

A spokesperson for Mr Morrison told Daily Mail Australia: 'Tex is still high up in the PM's playlist.'

This is the moment Tex Perkins made the gesture to Prime Minister Scott Morrison

It wasn't the only evening outburst from the national broadcaster.

Laura Tingle, the political editor of the network's 7.30 program, replied on Twitter to a user questioning the ABC's balance by saying: 'Go f*** yourself'.

Ms Tingle had tweeted praising the south coast newspaper, the Moruya Examiner, and regional ABC outlets for their coverage of the bushfire crisis.

'Pity about the lack of balance #fakenews,' another Twitter user replied.

The veteran reporter fired back: 'What, like, "on the other hand, it's ONLY 4.6 million hectares of Australia that are burning".

'A rare editorial engagement: go f*** yourself'.

The tweet had 11,000 likes as of 8am, New Year's Day.