Malcolm Turnbull insists his government's personal income tax plan is one package and is urging the Senate to back it in its entirety when it comes to a vote this week.
The prime minister describes the seven-year, multi-phased personal income tax plan as the most comprehensive and most progressive reform in a generation.
"It's one package, one reform," he told reporters in Canberra on Monday amid calls from Labor and others to split the legislation which is worth $140 billion over the next decade.
"We're urging the Senate to support it in its entirety."
Treasurer Scott Morrison again ruled out splitting or amending plans for personal income tax, as well as the corporate tax cuts which are due to recommence debate in the upper house next week.
Asked whether the tax debate had descended into a game of political "chicken" Mr Morrison told the ABC, "The government won't be blinking."
Shadow assistant treasurer Andrew Leigh said the government's whole approach to the tax debate is they'll take their "bat and ball and go home" if they don't get their way.
"That's just childish," Dr Leigh told Sky News.
"They will continue to say they won't yield until finally they do."
Labor backs two tax changes that will start from July 1.
Shadow treasurer Chris Bowen said if the government wants to deliver tax relief for Australians from July 1 it will pass immediately.
However, Labor has a "high degree of scepticism" about the 2024 tax cuts but appears to be coming to a decision on stage two tax cuts which are due in 2022.
"The issue is coming to a conclusion. I will be making a recommendation to my colleagues about how to handle personal income measures through the parliament," Mr Bowen told reporters.
The Greens do not support any tax cuts.
Australian Conservatives senator Cory Bernardi will be backing the tax cuts "to the hilt", saying Labor and the crossbench should "get out of the way".
But independent senator Tim Storer only supports the low and middle-income offset and insists he won't be horse-trading to help the government get the other stages through.
"I believe with wage stagflation and cost of living pressures this is an appropriate assistance for middle-income earners now," he told Sky News.
"It's prudent in terms of addressing whether we move into a surplus and start paying down some of our debt."
Next week, the Senate will resume debate on the remainder of the government's 10-year business tax plan, which will reduce the corporate tax rate from 30 per cent to 25 per cent.
The government fell two votes short just before Easter to get the plan passed and since then One Nation senator Pauline Hanson has reneged on an agreement to support it.
Senator Brian Burston, who split from One Nation over the issue and later joined mining magnate Clive Palmer's new political party, says he will keep to the agreement with Senator Cormann to support the tax cuts in full.
Australian Associated Press
