Prime Minister Tony Abbott will limit immediate tax reform to changes the government took to the election and any anomalies that arise during its first term.
But he remains committed to a tax-reform white paper two years into his first term.
"The only thing we will do in this term of parliament, when it comes to tax, is what we said we will do prior to the election," Mr Abbott told reporters in Canberra on Tuesday.
That includes abolishing Labor's carbon and minerals resource rent taxes, and lowering the company tax rate in 2015.
"Obviously, from time to time anomalies will come up and we will address them in the ordinary course of events," Mr Abbott said.
The government has promised that any recommendations in its white paper will be taken to the next election, due in 2016.
The prime minister's comments coincide with a new survey that found the vast majority of business is frustrated about the slow pace of tax reform.
They especially want the GST to be discussed, despite the government's refusal to countenance any changes.
In a separate report, Deloitte Access Economics economist Chris Richardson said it was "dumb" to leave taxes off the agenda of the commission of audit into government spending.
The commission's first report is due to be presented to the government in early February.
Mr Abbott insisted the government was committed to "lower, simpler, fairer taxes".
"In order to have lower, simpler, fairer taxes you have obliviously got to have the most efficient and effective administration," he said.
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