A special savings account to help fund the national disability insurance scheme is only being set up for political purposes, Labor has told parliament.
A bill to establish the account was introduced in August but only returned for debate in the lower house on Wednesday.
The federal government says it is needed to help the Commonwealth meet ongoing funding obligations.
More than $900 million has already been set aside for the account and about $3 billion more was promised from welfare savings this week.
The government has rejected claims it is holding the future of the scheme hostage by linking it to cuts to services for families, carers, pensioners and young people.
Opposition social services spokeswoman Jenny Macklin told MPs it was clear the new account was not being created for the purpose of good policy.
"They've created this account for political purposes," she said.
"The Turnbull government wants to use the NDIS as a bargaining chip in its negotiations with the Senate crossbench to pass unfair cuts through the parliament."
Labor indicated its intention to vote against the bill.
Assistant Minister for Social Services and Disability Services Jane Prentice said the government was committed to the full funding and success of the NDIS.
"People with a permanent significant disability, their carers, their families and the thousands of disability service providers and their staff are dependent on a properly funded scheme," she said.
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