Labor action on business bills 'stunt': PM

Tony Abbott says an attempt by Labor to bring on an immediate vote on small business tax breaks is a "childish stunt".

Opposition Leader Bill Shorten offered on Wednesday morning to pass the bills, noting that Mr Abbott had challenged Labor to do so "straightaway".

The prime minister later told parliament the Senate was not sitting to complete the process and there were still 31 coalition MPs and 11 Labor MPs listed to speak on the bills.