More on Budget 2018:
The coalition government won't break up its seven-year tax plan revealed in the budget in order to get it through parliament.
Treasurer Scott Morrison on Wednesday confirmed the coalition would present the three phases of its seven-year tax plan as one package to parliament, despite Labor signalling it would likely only support the first stage - a tax rebate to low and middle-income earners.
"I'm introducing the whole plan, and it's a test for Labor - do they want taxes to be lower or do they want them to be higher," Mr Morrison told Sky News.
"If Bill Shorten doesn't back the whole plan then Bill Shorten has told Australians he thinks taxes should be higher."
Crossbench senator Tim Storer has also signalled he's unlikely to change his mind and back the company tax.
"I'm not convinced ... that it will be the right thing to do in terms of the stated aim of growing investment and employment and wages.
But he will support the first phase of cuts for lower and medium earners, which Mr Morrison is expected to introduce into parliament on Wednesday morning.
"I think that's welcomed and will be directly stimulatory to our GDP."
Finance Minister Mathias Cormann told Sky News the government would "continue the conversation with Senate crossbenchers on all of our budget measures."
That would include convincing senators such as Senator Storer of the value of the company tax benefit to all Australians.
"Workers around Australia need us to ensure that the workers that employ them are not put at a permanent disadvantage to businesses overseas."