Labor will seek to block government plans to scrap a superannuation contribution scheme designed to benefit low-income earners.
Treasurer Joe Hockey confirmed on Wednesday the concession scheme to boost retirement nest eggs would be scrapped as part of the mining tax repeal package.
But the opposition says the move is unfair and it plans to block it in the upper house.
"No doubt there will be argy bargy in the Senate, but our position is very clear: we won't be supporting this change, we will be voting against it at each stage," shadow treasurer Chris Bowen told ABC radio on Thursday.
He rejected Mr Hockey's claim that the scheme was unsustainable because the mining tax had failed to produce its anticipated income.
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"It's in the budget and of course it's deliverable," Mr Bowen said.
"It's about values and priorities. If it's important to you to look after low and middle income earners and provide them with an incentive to save for the future, then you can."
But Assistant Treasurer Arthur Sinodinos has defended the change, which comes as part of a coalition stocktake of existing and yet-to-be legislated tax policy.
"We need cuts across the board that reflect our policy priorities and by that I mean more focus on infrastructure spending as opposed to recurrent spending," Senator Sinodinos told ABC radio.
