The Abbott government is close to releasing draft laws for the repeal of the carbon tax and has warned Labor not to block attempts to have the legislation quickly clear parliament.
Environment Minister Greg Hunt says the draft legislation is near completion and will be released "imminently" for consultation.
The government has vowed to introduce the finalised legislation to the House of Representatives in the first sitting week of parliament before the end of the year.
It wants the repeal laws passed well before June 30 next year. But this could be difficult given new Labor leader Bill Shorten has indicated the opposition won't support any bid to ditch carbon pricing.
"It will be up to the new leader of the opposition and the ALP caucus as their first legislative decision to determine whether or not they accept the outcome of the election," Mr Hunt told reporters in Canberra on Monday.
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Labor and the Australian Greens together have the numbers in the Senate to stymie any repeal legislation before a likely more compliant upper house operates from July 2014.
Mr Hunt said repealing the fixed carbon price was a question for the incoming parliament and the government would not wait for new senators to enter the upper house.
He repeated the government's threat to go to a double-dissolution election if Labor insisted on blocking the legislation from going through both houses of parliament.
"All options are on the table and we will be relentless in carrying out our commitment to repeal the carbon tax," he said.
"We want to get this done now. We don't want to wait until the first of July, we don't want to wait to invoke other mechanisms."
He remained confident that "under every circumstance" the government could have the laws passed by June 30 next year.
Liable companies need to report in October their emissions for the 2012/13 year and in February must surrender enough permits to cover their emissions or pay a shortfall charge.
The Abbott government wants to repeal the carbon pricing mechanism before a new compliance year begins on July 1, 2014.
