Labor has referred Pauline Hanson's One Nation to Queensland authorities amid claims the party has breached electoral rules.

ALP senator Murray Watt has asked the Queensland Electoral Commission to investigate a report that One Nation secretly switched legal structures last year and now risks being deregistered as a party.

The report in The Saturday Paper claimed One Nation's operating structure was changed in November last year from that of an unincorporated association to an incorporated association. The report said the change was made to shift legal liability away from senior party officers.

The report goes on to allege Senator Hanson, the party's registered officer, failed to notify the QEC or One Nation members as required under electoral laws. It also says that under this new structure the party's constitution does not comply with the requirements of a registered political party.