Prime Minister Tony Abbott has challenged the opposition to state what aspects of the mining tax package would be restored if Labor was elected.
Labor and the coalition are at odds over the hip-pocket impact of the deal struck with Palmer United Party this week to repeal the minerals resource rent tax.
Opposition Leader Bill Shorten said nine million people had been "mugged" by the deal, which delays a rise in compulsory superannuation but also suspends the abolition of the Schoolkids Bonus and low income support payments until 2016 and 2017.
However, Mr Abbott said the opposition leader would be a "fraud" if he did not immediately commit to keeping the measures should Labor return to office.
"If the leader of the opposition believes so strongly about the measures that he claims to be fighting for, will the leader of the opposition stand up in this place today and guarantee to bring them back?" Mr Abbott told parliament.
"If he is not prepared to stand up ... he is simply a fraud."
Pledging to hold talks on other legislation with the Senate crossbench, Mr Abbott said Labor had dealt itself out of a deal over the mining tax and made itself irrelevant.
The Labor leader said the superannuation decision would have a "generational impact".
"You have made super an election issue and we'll win that fight," Mr Shorten said.
Mr Shorten earlier told reporters Labor's policy position would be spelled out in detail at the election, due in 2016.
The Financial Services Council says retirement savings will be $128 billion worse off by 2025 because of the super changes.
Employer superannuation contributions will be frozen at 9.5 per cent until 2021, eventually increasing to 12 per cent by 2025 instead of the previous target of 2019/20.
Treasurer Joe Hockey said the government was committed to lifting superannuation savings.
"It's just at the moment we need to make sure that we get the savings in the budget that help to address the longer term challenge of the nation," Mr Hockey said.
PUP senate leader Glenn Lazarus said an average household with two high school students and one primary school student would be up to $11,400 better off over the next three years due to the deal.
"I am proud to be part of the team that prevented the Abbott government from removing much-needed support for hardworking Australians just to save a few bucks in the budget," he said.
Crossbench senator David Leyonhjelm revealed he had his "arm twisted fairly hard" in order to vote for the repeal of the tax and its spending measures.
Senator Leyonhjelm believes the next negotiations will focus on workplace law changes, including restoring the Australian Building and Construction Commission and an independent appeal jurisdiction for the Fair Work Commission.
He said government still did not have the numbers to get its university deregulation laws through the Senate.
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