Shadow treasurer Jim Chalmers wrote to Mr Frydenberg over the weekend, requesting more information on the cost of the tax cuts and the benefits that would flow to high-income earners "to properly consider the latter stages before making final decisions".

In his response to Dr Chalmers, Mr Frydenberg turned the focus back on Labor's rhetoric in the lead up to the federal election.

The Opposition claimed it would have the authority to make billions of dollars worth of changes to franking credits and negative gearing if it was voted in.

"During the election campaign you, Chris Bowen and your then-leader Bill Shorten repeatedly claimed that you would have a mandate for your tax agenda if you were successful at the election," Mr Frydenberg wrote to Dr Chalmers.

"Well the Australian people decided to back in our plan to provide tax relief for all working Australians and we urge you to respect their verdict."

Mr Frydenberg said the detail requested by Dr Chalmers was already in the budget.

"I strongly recommend you read the government's 2019-20 budget, which provides comprehensive detail on the government's personal income tax plan," he said.

"It provides a break-down of the revenue impacts by each stage over the medium term, and a year by year break down of the revenue impact over the forward estimates."

The budget does not contain what proportion of tax cuts would flow to workers earning more than $180,000 a year, a key sticking point for Labor - which is concerned higher income earners will be favoured over lower income earners when the full package is implemented in 2024.

These workers will receive larger tax cuts because they pay more tax. Analysis from the left-leaning Australia Institute found those earning more than $180,000 would get a $33 billion benefit out of the $95 billion total cost over five years from the start date in 2024-25.

The Coalition is also ramping up pressure on the crossbench to back the package, declaring it will not do any "special deals" to see the 10-year plan implemented. It will need to convince Centre Alliance and One Nation or one of the two and Tasmanian independent Jacqui Lambie to get the package through the Senate.

A failure to do so could see the start of the tax package delayed beyond this July. The first stage is scheduled to deliver a $1080 boost to tax returns for most workers, which both sides of politics, the Reserve Bank and business groups all argue is needed to stimulate a sagging economy.

The second stage, which will see that tax cut doubled from 2022, is also largely uncontested, but the third stage - which will see all income between $45,000 and $200,000 taxed at 30 per cent and tax cuts worth up to $11,000 a year delivered to high income earners - remains the largest hurdle.

The Coalition has refused to split the bill in a bid to wedge Labor and the crossbench into passing all stages of the package so that the immediate $1080 in tax relief can be delivered to workers in July.

Centre Alliance have asked the Coalition to come up with a plan to stop energy price rises in exchange for their support, while One Nation has called for a coal fired power station and infrastructure spending.

Finance Minister Mathias Cormann said he would always engage with non-government senators on policy issues they are concerned about.

"But we will not be doing any special deals to give effect to the will of the Australian people," he said.