The coalition has flagged its opposition to any deal the Gillard government hammers out with mining companies over the proposed resource super-profits tax.
"It will be a deal done with the government holding a gun to the miners' head," opposition resources spokesman Ian Macfarlane told ABC Radio on Thursday.
It was "almost impossible" to imagine any sort of deal which did not leave the mining industry less competitive internationally.
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"On that basis alone, we would rescind the tax."
Mr Macfarlane took aim at Prime Minister Julia Gillard, saying she had been complicit in the development of the tax and Labor's attack on the industry.
"I didn't hear her saying to the treasurer (Wayne Swan), you can't call these people ignorant liars," he said.
"I didn't see her contradicting the (former) prime minister (Kevin Rudd)."
Mr Macfarlane rejected claims by mining magnate Andrew Forrest that Mr Rudd was preparing to announce an acceptable compromise on Friday, the day after he was rolled by Ms Gillard.
The terms of the compromise were "completely unacceptable" to junior and mid-cap miners.
"While Andrew may have one view, it's not the view of the industry," Mr Macfarlane said.
