Senators have been urged to respect the result of the federal election and green-light the coalition government's promised tax cuts, after Pauline Hanson revealed she is unlikely to back them.
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Laws to lock in the $158 billion tax package will come before parliament next month.
But the One Nation leader, who directs two crucial Senate votes, argues more important projects should be funded first.
Senator Hanson nominated building a coal-fired power station and getting on with a 1930s plan to divert water inland as two of her higher priorities.
She also wants a royal commission into the family courts, in return for her support for the tax package.
"If there are three things I want to achieve before leaving parliament, the government now knows what they are," she said in a statement on Monday.
Her opposition will make it tough for the government to pass its full tax plan in the upper house, where it needs the support of several crossbenchers to pass laws.
Finance Minister Mathias Cormann has urged people across the political spectrum to pass the tax cuts as a mark of respect for the federal election result.
"We took a plan to the election. The Australian people voted for tax relief for all hard-working Australians," he told reporters in Perth.
"It is incumbent on all parties in the Senate to respect the verdict of the Australian people."
The minister indicated negotiations with the Senate crossbench were still afoot.
"We don't ever provide a running commentary on our engagement with non-government senators.
"Our door is open to all non-government senators - Labor, the Greens, any party represented and elected by the Australian people."
Labor supports the first stages, for low and middle income workers, but at this stage is uncomfortable with the later part which will flatten the tax rates schedule by mid-2024 and benefit many higher earners.
Leader Anthony Albanese is also hesitant to lock in tax cuts that won't come into effect for several years, amid economic uncertainty.
"I'm not surprised that Pauline Hanson today has also expressed her concern about those issues being off on the never-never," he told reporters in Perth.
"To talk about six years' time is a triumph of hope over economic reality, to suggest that we will know what the economy will look like at that point in time."
The government is adamant it will not split the package.
If it can't get Labor onside, it will need support from four of the six crossbenchers since the Greens also oppose the package.
But the other crossbench duo, Centre Alliance, holds a similar position to Labor with concerns that a softening economy might leave the country unable to afford the later stage of the plan without cutting essential services.
Australian Associated Press
