Labor won't be seeking an election mandate for a new mining tax, shadow treasurer Chris Bowen says.
The coalition axed Labor's minerals resource rent tax after the 2013 election, claiming it raised no revenue and damaged the resources sector.
"Obviously we'd only implement it in our first term if we sought a mandate and I'm indicating to you we will not be seeking a mandate," Mr Bowen told the National Press Club in Canberra on Wednesday.
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