Speaking at the QMC lunch on Tuesday, Mr Nicholls spoke of how there had originally been plans for a debate between the leaders at the event, but he was not surprised the Premier was absent.

"An absent Premier is perhaps no surprise given that Annastacia Palaszczuk - and Labor - have done nothing or three years," he said.

Earlier this month, Ms Palaszczuk accused Mr Nicholls of avoiding a QMC debate scheduled for Friday, the day before the election.

"This is the traditional election-eve debate between the Premier and the Leader of the Opposition. I participated in this debate with Campbell Newman in 2015," she said in a statement issued on November 10.

"The Queensland Media Club have advised my office that Mr Nicholls is unavailable to participate in the debate.

"My office has immediately accepted the Queensland Media Club's invitation to address it on 24 November."

During his address on Tuesday, Mr Nicholls said the Labor government was incompetent and inexperienced.

"Labor's scare campaign is a lie," he said.

"Frankly, it's been pedalled by a Labor leader who is accustomed to lying."

Mr Nicholls said Mr Palaszczuk had lied to Queenslanders about things such as managing the cost of living, the voting system, repaying debt and the Carmichael Mine.

The Premier campaigned in north Queensland on Tuesday and will address the QMC at a lunch on Friday.

Mr Nicholls has been dodging questions about partnering with One Nation for support since the election campaign kicked off and on Tuesday morning while speaking to radio station Nova 106.9 was unable to give a clear yes or no answer to rule out a partnership.

At the QMC event, he continued to refuse to rule out a deal but encouraged voters to think twice before voting for One Nation.

"Our plan also stands apart from the empty and unfunded promises of One Nation," he said.

"They're commitments come to a total of over $18 billion.

"So people thinking of voting for One Nation would or should be horrified to learn that under their plan debt will increase and fees, taxes and charges must rise.

"If you're thinking of voting One Nation, I suggest you rethink it because you're being led down the garden path by irresponsible candidates who have on idea what they're doing, let alone any experience in delivering."

As the floor opened up to the media, Mr Nicholls responded to several questions, including what would happen in the case of a hung parliament, reducing debt and whether the LNP would privatise assets.

Mr Nicholls said he didn't think there would a hung parliament because he believed Queenslanders wanted to see change.

"There is one very simple way to avoid a hung parliament and that is by putting a one next to the name of your local LNP candidate," he said.

Mr Nicholls also ruled out privatisation of assets now and into the future and refused to budge on revealing his plan for debt before the costings being released on Thursday.

Mr Nicholls left the event as soon as it concluded to head to the airport to fly north.