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Opposition Leader Anthony Albanese says a Labor government won't be told by any minor party what to do on tax policy.
The Greens have announced a push for a new 40 per cent corporate super-profits tax on the excess profits made by big corporations, including mining corporations.
The policy would be part of its negotiating platform if the next election ends in a hung parliament.
Mr Albanese, who was a senior member of the last minority government, said Labor would have its own policies to put to voters.
"And I've said before, we won't be in a circumstance whereby any minor party tells us what to do," he told reporters in Sydney on Monday.
"We're seeking a mandate as a party of government to secure a majority Labor government after the next election, so that we can concentrate on fairness, concentrate on growing wealth, but also wealth distribution as well, making sure that no one's held back and no one is left behind."
Greens leader Adam Bandt told AAP he did not believe Mr Albanese.
"Whether it's Anthony Albanese or anyone else, if the Greens have two or three seats in the House and that's the difference between Labor being in government or staying in opposition, of course they'll talk to us," he said.
"If Labor seriously wants to remain in opposition because they won't tax billionaires and put dental into Medicare, then they're betraying the Australian people."
A minority-held parliament is not out of the question at the next election - due by May 2022 - with a uniform national swing of 0.5 per cent required to remove Scott Morrison's majority.
Meanwhile, veteran WA Greens senator Rachel Siewert has formally resigned from the upper house.
The Greens will need to nominate a replacement to fill the casual vacancy, which will then require the WA state parliament to rubber stamp it.