Prime Minister Scott Morrison has ripped into Labor for considering dumping high-end tax cuts if the party wins the next election.

Opposition Leader Anthony Albanese has argued it is hard to justify the legislated tax cuts in the current economic climate.

“Labor never gets it on tax,” Mr Morrison told 2GB radio on Wednesday.

“We took that to the election, the Australian people supported us, we made it law, it’s law now. He would have to repeal it.”

Mr Morrison insists he remains fully committed to introducing the personal income tax cuts in 2024, which will see everyone earning between $45,000 and $200,000 pay no more than 30 cents in the dollar.

The tax changes are expected to cost more than $130 billion.

Labor will settle its position on the “stage three” cuts closer to the election, but remains concerned $80 billion of the relief could flow to people earning more than $180,000 a year.

“Every time you hear they want to spend more, you know they want to tax you more,” the prime minister said.