Treasurer Wayne Swan says he remains confident of getting Australian Greens' support for the mining tax, but acknowledges Labor has a different view on how the money should be spent.
Greens leader Bob Brown says that while he supports the minerals resource rent tax, he doesn't want the revenue to pay for the government's proposed cut in the corporate tax rate from 30 per cent to 29 per cent.
Senator Brown says the major mining companies and the big four banks will be the biggest beneficiaries of the proposed corporate tax reduction, and that it could be better spent on such things as help for small business, health and aged care.
Mr Swan told reporters in Canberra on today that while the legislation for the mining tax and the corporate tax cut would be separate bills, it was a single package.
"The revenues from the MRRT are linked quite closely to company tax cuts, the additional contributions to low-income earners through the superannuation system and our spending on infrastructure," Mr Swan said.
"It does come as a package and it's very important because it goes to the core of our response to the patchwork economy and the mining boom mark two.
"We are very much of the view the balance of the package is right ... and we will pursue our objectives in the parliament very strongly."
Mr Swan said the main recommendation of the Henry tax review was a resources rent tax, and what flowed from that was the need to make Australia's corporate tax rate internationally competitive.
"The two are linked very much in terms of the recommendations from that report and we accepted that central thrust," he said.
"That's clearly not accepted by the Greens, so there will be a clear divergence of opinion between the Greens and the government on that question and the government and the Liberal Party on the other side that wants to increase company taxation."
Opposition finance spokesman Andrew Robb has accused the Greens of working in concert with the government to scrap the proposed corporate tax cut.
"It's got all the look of the Greens in cahoots with Labor to give them a get-out-of-jail-free card to cover their gross mismanagement of the budget and the mess they've made of the mining tax," Mr Robb told ABC Radio.
Senator Brown said the corporate tax cut would strip $18.7 billion over the forward estimates from taxpayers, who could benefit from better health, transport and other services.
"It's time Australians got a fair go," Senator Brown said.
The Greens' vote will be crucial in the Senate from July, when the party takes over the balance of power.
AAP