Helping families send three-year-olds to pre-school is a Labor Party conspiracy to strengthen government control over child raising, a Coalition candidate claims.

Key points: Gerard Rennick is third on the Liberal-National Party ticket

Gerard Rennick is third on the Liberal-National Party ticket If he wins, he could have six years in the Upper House

If he wins, he could have six years in the Upper House The Senate hopeful has suggested extending kindergarten is a Labor Party conspiracy

Queensland Senate hopeful Gerard Rennick has also advocated for a radical overhaul of company taxes and cast doubt over Russia's involvement in a deadly chemical attack in Britain.

Mr Rennick is third on the Liberal-National Party ticket — a winnable position that could deliver him six years in the Upper House.

The Opposition last October vowed to extend free or subsidised pre-school to three-year-olds.

"The cynic in me suggests this is another attempt by Labor to strengthen the role the state has in raising a child at the expense of the parents," he wrote on Facebook at the time.

In a separate comment, he wrote: "Early childhood education is in my view not the best way to invest in our future."

Commonwealth funding currently only helps four-year-olds attend pre-school.

Gerard Rennick said keeping three-year-olds at home is something "worth striving for". ( Facebook: Gerard Rennick )

The Federal Education Minister has said driving up enrolment rates among this cohort was the Government's priority.

Contacted by the ABC yesterday, Mr Rennick denied he was "attacking working families".

"Subject to financial considerations, if we can leave children at home with at least one parent, that's something worth striving for," he said.

The Coalition usually wins at least three Senate spots in Queensland, meaning Mr Rennick has a strong chance of entering Parliament from July.

Gerard Rennick, far left, has also floated more than halving the company tax rate. ( ABC News: Lexy Hamilton-Smith )

Senate hopeful raises drastic company tax rate cuts

The aspiring politician has also floated the idea of slashing Australia's company tax rate to 12 per cent — more than half its current rate.

A video showing the Brisbane accountant raising the proposal was recently posted online.

Mr Rennick said increasing withholding tax and cutting company tax would combat tax avoidance.

"Do you know how you fix it? You do what Ireland and Singapore do," he said.

"They have a company tax rate of 12 per cent and a withholding tax rate of 15 per cent.

"So you can attract the investment in, but if they want to take the profits … offshore they'll pay a higher rate of tax."

Withholding tax is levied on money flowing offshore, such as interest payments, royalties and dividends.

He said Australia's current rate of withholding tax — typically "between zero and 10 per cent" — provided an incentive for multinational firms to "ship their profits offshore".

The 48-year-old also said overhauling Australia's system of corporate revenue collection was "why I really want to run" for Parliament.

Sorry, this video has expired Bill Shorten says a Labor Government would repeal Malcolm Turnbull's company tax cuts

The Coalition last year dumped plans to slash company tax for businesses with turnovers above $50 million a year after it failed to pass Parliament.

Speaking to the ABC on Sunday, Mr Rennick rejected the figures he previously used.

"Definitely not 12 per cent and 15 per cent. I'm not into racing to the bottom," he said.

"30 per cent and 25 per cent are low enough for the time being," he added, referring to the rates currently legislated under the Coalition.

Federal Labor campaign spokesman Jim Chalmers yesterday pounced on the remarks.

"The LNP has cut funding from our schools and hospitals to shower largesse on the top end of town," Mr Chalmers said.

"If Mr Rennick cared about Queensland, particularly the regions, he wouldn't be advocating for tax handouts that would overwhelmingly flow to either Sydney or Melbourne or offshore."

Mr Rennick holds a masters degree in taxation law.

He yesterday suggested he did not want the overall amount collected from companies to fall, saying he was only using the low-taxing jurisdictions of Ireland and Singapore as examples.

"The offshore rate [withholding tax] should not be lower than the onshore rate [company tax] so that we retain our own earnings," he said.

He suggested any proposal would need "to be put to Treasury" first.

Praise for 'Caucasian' Russia

The candidate last year reportedly advocated for Australia to consider developing missiles to deter any attack from China.

"Projectiles are the answer to our defence, not mano a mano, because we're outnumbered by China," Mr Rennick was quoted saying in The Australian newspaper.

Yesterday he slammed the reporting of his comments about China and weapons: "That was completely taken out of context."

Gerard Rennick, right, has previously cast doubt on the Salisbury chemical weapons attack. ( Facebook: Gerard Rennick )

In that interview last October, he was also quoted advocating for closer ties with Russia: "They're part of the West; they drink, they're Christians, they play soccer, they're Caucasian."

The aspiring politician was reported as saying he "took with a grain of salt" the view of Britain, shared by Western allies, that Russia was behind last year's deadly Salisbury chemical weapons attack in the United Kingdom.

Mr Rennick, who would sit in the Liberal party room in Canberra, could face a challenge from One Nation, Katter's Australian Party or right-wing independent Fraser Anning for the sixth spot in the Upper House.

Quizzed about the candidate's views while on the campaign trail on Monday, Prime Minister Scott Morrison said he did not share Mr Rennick's views on early education.

"That's not Government policy, won't be Government policy, that's not my view, won't be my view," Mr Morrison said.

But he said Mr Rennick would remain on the Senate ticket, describing the LNP as a "broad church" that included people with "many different views".