The Australian comedian, who is best known for his award-winning series Summer Heights High, has been accused of racist slurs with some of the characters on new programme Angry Boys.
According to the Herald Sun, critics are concerned that Lilley will face a backlash as one of the characters, juvenile justice centre worker Ruth Sims, makes comments including: "Kick it n***o... I thought w*gs were meant to be good at soccer."
Lilley also plays controversial rapper S. Mouse and Japanese mum Jen Okazaki in the series but insisted that people should not take it too seriously.
He said: "To me it's very clear [that Ruth] is from another generation and is getting away with horrific things. Her behaviour is not appropriate. To me, that's so blatantly obvious that it's really funny."
Lilley also revealed that criticism does not worry him, saying that he makes his shows for "the people who love it and get it".
Earlier this year, the star said that he initially didn't want to write anything "controversial or edgy" again after the backlash that Summer Heights High received, but soon changed his mind.
The first trailer for the show was released last month.