Opposition leader Peter Dutton said he “would not stand in the way of those doing it tough” and in clear need of tax relief.

“We’re supporting this change not to support the prime minister’s lie but to support those families who need help now,” he said on Tuesday.

The coalition has consistently condemned the government for breaking its election promise to leave the cuts untouched.

Dutton said the opposition would take a significant policy to reduce taxes for Australians to the next election.

Legislation backing the broader stage three package will be brought to the House of Representatives on Tuesday, as parliament meets for the first sitting day of 2024.

Prime Minister Anthony Albanese has maintained the changes were a difficult but ultimately right decision made in the interests of middle and lower income earners.

Under the revised package, people earning less than $150,000 will receive a greater tax cut, while those earning above that amount will still receive benefits but less than previously forecast.

Albanese had signalled he would want to see the changes pass parliament by Easter before coming into effect in July.

New economic analysis shows electorates held by Nationals MPs would gain most from the altered policy.

Findings released by the Australia Institute reveal voters in Nationals-held electorates would receive a $326 cut, while those in Liberal seats would be $226 better off.

Voters in electorates held by the government would receive an extra $229 per person.

– AAP