Labor concerned with departure tax delay

The opposition has raised concerns about the federal government's promised five-year freeze on a $5 increase to the departure tax.

Treasurer Scott Morrison introduced a bill to the lower house on Monday that delays the July 1, 2017, start date of the higher $60 charge for at least five years, honouring a deal it brokered with One Nation last week.

But Labor frontbencher Anthony Albanese has questioned whether the parliament is competent to deal with legislation that attempts to bind future governments.