Shadow treasurer Joe Hockey says the federal government needs to reveal how little the mining tax has raised to date and move immediately to scrap it.
The comments came as a Labor MP said a budget surplus for 2012/13 was still "certainly possible", despite Treasurer Wayne Swan describing it as unlikely.
The Australian newspaper has reported mining giants BHP Billiton, Rio Tinto and Xstrata won't make any second-quarter payments under the minerals resource rent tax, which the government forecast would raise $2 billion in 2012/13.
The tax did not raise any revenue in its first quarter of operation.
Mr Hockey says the treasurer should clarify how much the MRRT has raised since it began in July 2012.
"To facilitate passage of the MRRT legislation through the Senate, the prime minister promised monthly updates of the revenue it had collected," Mr Hockey said in a statement on Monday.
"More than six months later there is still no official update on how much or how little the MRRT has raised."
The tax was complex, inefficient, costly to administer and costly to comply with than the previous arrangements, Mr Hockey said.
"Labor should cut its losses and scrap its disastrous mining tax," he said.
A spokesman for acting treasurer Penny Wong told AAP on Monday: "People should be cautious about putting all their faith in numbers that are based on a day's, week's or month's spot prices for our resources."
"It's no secret that our budget revenues have already taken a big hit from the impact of continued global instability, commodity price volatility and a high dollar," the spokesman said.
"This is hypocrisy from Mr Hockey, who repeatedly says the Liberal Party has nearly 50 policies prepared but is keeping them secret from Australians."
Meanwhile, Labor MP Andrew Leigh said lower commodity prices and an unusually high Australian dollar had knocked $20 billion off the government's projected revenues in the past year.
But achieving a surplus was "certainly possible".
"The treasurer last year didn't rule out a surplus, just said that one was looking unlikely given what's happened to revenues," Dr Leigh told Sky News on Monday.
Dr Leigh said if the federal government enjoyed the same tax-to-GDP ratio as the Howard government it would easily achieve a surplus this year.
Opposition frontbencher Mitch Fifield said it was "complete garbage" to say revenue write-downs were the sole reason for the continuing deficit.
"They're big spenders, they're big taxers, they're not living within their means," he said.
The opposition's junior treasury spokesman, Mathias Cormann, said the coalition would call on the Greens and independents to support the release of MRRT revenue figures when parliament resumes in February.
"It should be obvious to everyone now that the mining tax is a complete disaster," he said.
"It's a bad tax which was targeting the one sector in our economy that was doing really well."
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