The NSW Independent Commission Against Corruption is investigating illicit political donations and branch-stacking spearheaded by the Reformers, a conservative Christian faction among the NSW Liberals.
The commission heard former Catholic Schools NSW head Dallas McInerney sought to secure the funding from the now-federal Liberal leader, claiming the MP had agreed to make a series of payments to a party faction.
"I want to shake down Angus for 10K," Mr McInerney wrote in a message aired at the inquiry on Tuesday.
A WhatsApp message in a group chat among Reformers members showed Mr McInerney claiming he had secured a $15,000 payment and monthly donations of $3000 from Mr Taylor, following an even in 2021.
The opposition leader is not accused of wrongdoing.
Mr Taylor repeatedly denied making donation to the group.
"No payment was made," he told reporters in Queensland on Wednesday.
"I'm not going to give a running commentary on all of this. I'm not a party to proceedings, no payment was made."
The opposition leader said he would agree to appear as a witness at the commission, if asked.
However, he said a request has not been made.
"I'm not going to give a running commentary on something I'm not party to. No payment was made, and I'll let the commission do its job," Mr Taylor said.
The Reformers group was allegedly driven by fugitive property developer Jean Nassif, working with former Liberal premier Dominic Perrottet's brothers Charles and Jean-Claude and lobbyists such as Christian Ellis.
The watchdog is also investigating if political donations from Nassif and his development company were taken between 2020 and 2023 in return for favourable outcomes.
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