Former Queensland Treasurer Terry Mackenroth has explained to a court its inability to recall fellow minister Gordon Nuttall ever declaring a $60,000 payment from a mining identity.

Harold Warner Shand, 58, has pleaded not guilty to paying a secret $60,000 commission to Nuttall in 2002.

It is alleged that the payment was made after Nuttall asked for money from Shand's business partner Jim Gorman.

Posing the required evidence in the Brisbane District Court on Tuesday, Mr. Mackenroth revealed that the transaction should have been recorded on the pecuniary interest's register of parliamentarians.

The crown alleges that the payment was made in the hope Mr. Nuttall - then the Industrial Relations Minister - would utilize his influential power in the government to help advance the business dealings of Capregin, a mining company of which Shand was the chief financial controller and one of four shareholders.

"He asked me if I could help him out with some problems he had with his housing finance", Mr. Gorman said. "At that stage I was a bit confused and a bit taken aback ... I just said, I'll have a think about it".