According to Australian Electoral Commission figures, the party received $22,000 from British American Tobacco and just under $16,000 from Phillip Morris during the 2010-11 financial year.

Ms Giddings said it was ``absolutely appalling'' that the Liberal Party accepted the money.

``Here we have the hypocrisy of Will Hodgman on the one hand saying that we're not doing enough the ease the pressures on our hospitals - and on the other hand accepting dirty donations from tobacco companies which are in fact impacting on our hospital system,'' she said.

Greens leader Nick McKim said the donations undermined any credibility the Liberals might have sought on public health policy.

``British American Tobacco, Phillip Morris and the Tasmanian Liberal Party continue to be friends-with-benefits, which explains the Liberals' reprehensible stance against a ban on tobacco company donations,'' he said.

Mr Hodgman would not comment yesterday but Tasmanian Liberal Party state director Sam McQuestin said all donations and disclosures were undertaken according to the law.

``Any suggestion that our policies are influenced by donations are debunked by the fact that we have a record second to none on smoking reform, including having supported every single anti-smoking measure put forward by this government,'' he said.