Shadow treasurer Chris Bowen says Labor would be a "willing partner" in tax reform if the government wanted to progress it this term.
Mr Bowen said the federal opposition had led the debate on superannuation, tobacco excise, negative gearing and capital gains tax.
"If they choose to follow, they will find a willing partner for sensible reforms and we will continue to make our own sensible suggestions as well," Mr Bowen told reporters in Sydney on Wednesday.
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