New modelling from the independent Parliamentary Budget Office has revealed who will benefit the most from the coalition government's income tax cut package.
More than two-thirds of the final stage of the federal government's $158 billion income tax cut package will flow to workers earning less than $180,000, new figures show.
The independent analysis strikes a blow at Labor's pre-election claims that the third stage of the tax relief plans would only benefit those at the "top end of town".
But the Greens have seized on the figures in a last-ditch attempt to lobby crossbenchers into rejecting the coalition's tax cuts.
People earning over $180,000 will see $29.7 billion in benefits out of the $95 billion total cost of the third stage of the package, according to the Parliamentary Budget Office.
The 90 per cent of taxpayers earning less than $180,000 will receive $65.7 billion of the tax cuts, or 69 per cent of the total benefit, the Sydney Morning Herald reports.
This compares to 31 per cent of the benefit going to the 10 per cent of people earning about that threshold.
Greens Leader Richard Di Natale, who commissioned the analysis, is using it to lobby One Nation and Tasmanian independent Jacqui Lambie to reject the coalition's tax cuts.
Senator Di Natale argues only 1.3 per cent of people in the Tasmanian seats of Bass and Braddon, and only 1.8 per cent of people in regional and rural Queensland, earn more than $180,000.
"Around the same amount of people will benefit in the prime minister's seat of Cook alone than the Queensland electorates of Dawson, Maranoa and Capricornia combined," he wrote to the crossbench senators.
"Stage three will do nothing for the communities around Australia who need it most."
The coalition needs the support of four of the six Senate crossbenchers, with Labor still refusing to pass the $158 billion package in full.
South Australian Senator Cory Bernardi and the Centre Alliance minor party, which controls two votes, have declared their intention to support the 10-year policy.
Senator Jacqui Lambie has not yet declared her hand, but has previously suggested she would vote in a bloc with Centre Alliance.
If she does vote in favour, the coalition's tax cuts will be a done deal.