The figure is based on assumptions including that he had four weeks’ annual leave accrued and that he was classified as an advisor at the top of the pay band earning $135,882 per year.

Such an annual leave payout would be more than 17 times the weekly minimum wage and about 24 times the median weekly personal income in Burnie identified by the 2016 census.

“This is disgusting Labor muck-racking …,” Mr Whiteley said.

He said it was “rolled gold hypocrisy” from Labor candidate Justine Keay “given that she was in office for over seven months when she wasn't entitled to, racking up a bill of over $126,000”.

“Unlike Ms Keay, I did the right thing and resigned my position immediately when I decided to put my hand up to contest Braddon.

“It's worth pointing out I didn't have to do that and could have continued working for Mr Wyatt  right through  to the close of nominations, for another seven weeks.

“I received no payout other than unused leave, just like any other worker.”

Labor did not comment.

Mr Whiteley lost Braddon to Ms Keay in the 2016 federal election.

She resigned earlier this year over her dual citizenship status in 2016.

Mr Whiteley was reported in May 2017  to have taken an advisory role in Prime Minister Malcolm Turnbull’s office, to advise Assistant Minister for Cities and Digital Transformation Angus Taylor on the government’s city deals.

It was reported in May this year he had resigned from a job with Aged Care and Indigenous Health Minister Ken Wyatt to fight the by-election.

Along with Andrew Nikolic and Eric Hutchinson, Mr Whiteley was one of the Liberal Party’s “Three Amigos” in Tasmania.

They all lost in 2016.

Mr Nikolic was later appointed to the Administrative Appeals Tribunal and Mr Hutchinson became the administrator of Norfolk Island.

Mr Whiteley was a state Liberal MHA before he entered federal politics.

He was elected in Braddon in 2002 and lost his seat in 2010.