Treasurer Scott Morrison has thrown down the gauntlet to Labor to come clean before the Bennelong by-election on whether it will overturn the federal government's business tax cuts.
So far the government has implemented tax cuts for businesses with a turnover of up to $50 million out of its plan to cut the company tax rate to 25 per cent for all firms over the next decade.
Mr Morrison told a business dinner in Canberra on Wednesday there are 18,000 small businesses in Bennelong that are waiting for Opposition Leader Bill Shorten to come clean on its business tax intentions.
'If he fails to tell them, then he will confirm once again why Australians cannot and do not trust Bill Shorten, because he's shifty-as,' he told the Australian Chamber of Commerce and Industry dinner.
The Bennelong by-election is on December 16.
Mr Morrison's comments were part of a fresh attack on Labor's tax policies, claiming they would be a $164 billion slug on the economy over the next decade.
He said the figure came from new Treasury costings for a 'catalogue' of Labor taxes on housing, investment, wages, small businesses, family businesses and savings.
He said this is a 'dark vision' that values envy and populism over growth and jobs.
'This vision foolishly thinks increasing the tax burden on Australian households will actually help the economy,' he said.
'It sacrifices jobs on the altar of ideology.'
Pre-empting the predictable attack, shadow treasurer Chris Bowen said the treasurer needs to stop hiding behind Treasury or other bodies in making false claims about Labor policies.
'Here we are, barely 18 months in from the last election, and the treasurer maintains his obsession with Labor's policies,' Mr Bowen said in a statement.
'And every time he gets it wrong.'