Company tax cut bipartisanship short-lived

Prime Minister Scott Morrison has shot down a short-lived display of bipartisanship over small business tax cuts as federal politicians return to Canberra.

Mr Morrison says Labor was dragged kicking and screaming into supporting a 25 per cent tax rate for companies with turnovers under $50 million.

"We didn't have to be dragged to this, we didn't have to be forced into this, we wanted to do this," he told reporters at Googong in NSW on Monday.

The fast-tracked tax cuts are expected to sail through parliament this week, but Mr Morrison says the opposition's approach to tax relief is completely unpredictable.

The prime minister also roped independent candidate Kerryn Phelps into his early-morning spray ahead of a crucial by-election in the Sydney seat of Wentworth on Saturday.

"With the Liberal Party, you know what you're going to get," he said.

"With the Labor Party, you never know what you're going to get, and with independents you certainly don't know what you're ever going to get.

"It's like the good old box of chocolates, you never know what you're going to get when it comes to voting independent."