Treasurer Wayne Swan said the Opposition was
"doing what they're told by mining companies".
The Federal Government has accused the Opposition of blocking the super profits mining tax because it is more interested in "grubby donations" from business.
Debate on the new tax dominated Question Time, with the Government under fire for using an academic paper to claim the mining industry's effective tax rate is only between 13 and 17 per cent.
But the Government has defended using the paper, which is cited in the Henry tax review, and sought to deflect attention from the paper by accusing the Opposition of being in the pocket of the mining industry.
Resources Minister Martin Ferguson was forced by the Speaker to withdraw his comment that the Opposition was only interested in securing "grubby donations from certain sectors of the Australian community".
Treasurer Wayne Swan said the Opposition was "simply doing what they're told by mining companies".
"The Leader of the Opposition was sitting in his office and all the mining companies came in. They told him what to say and you've seen the outcome here today," Mr Swan said.
But the Opposition continued to focus its attack on the Government's use of a research paper co-authored by a US student.
Finance spokesman Andrew Robb says the use of the paper by the Government is "dangerous" and "bizarre".
"Is the Prime Minister aware that the paper is in draft form, that the paper does not include royalties and other business taxes, that the paper is not designed as a policy tool and that the student author, Kevin Markle, who has not yet graduated, is involved in a website that claims: 'I love taxes?'," he said.
Prime Minister Kevin Rudd described the paper, which was published by the National Bureau of Economic Research in the US, as "credible".
The co-author of the report, Professor Douglas Shackelford, has told ABC News Online it is not correct to describe it as a student paper, but he also says it was not meant to be used as a policy tool and is still in draft form.
Mr Rudd said support for the tax from various former Liberal figures such as John Hewson and John Brogden shows Opposition Leader Tony Abbott is alone in opposing the tax.
"If the Opposition blocks tax reform, Australia will look back in 10 years' time and see another opportunity passed up to strengthen our economy," he said.
West Australian Premier Colin Barnett says Labor will suffer in the looming federal election if it goes ahead with the tax.
"The Labor Party clearly have abandoned any hope of winning seats in Western Australia," he said.
"I expect they will lose at least one, maybe more, seats to the Liberal Party."
The Minerals Council disputes the Government's claim it only pays up to 17 per cent tax, saying the figure is more like 40 per cent, and Mr Barnett says the public should believe them.
"Particularly the international groups - they're the ones who make investment choices between one country or another," he said.
Queensland Premier Anna Bligh met with Mr Swan yesterday and says agreement can be reached despite the strong language from both sides.
"I think there is plenty of room here if all of the parties put down the baseball bats and sit round the table and I think that's in the national interest," she said.
The Government has said it will not change the tax rate from 40 per cent, but there is speculation it may change the level at where it kicks in.
But Mr Swan will not yet confirm if any changes are to be made with the consultative panel still in talks with companies.
