Treasurer Scott Morrison has accused Labor of lying to Australian voters before the July election by harbouring a secret superannuation agenda.  Mr Morrison will present his superannuation package to parliament on Wednesday.  Labor wants tougher cuts to superannuation tax concessions than the government is proposing, but will likely support Mr Morrison's changes when put to the test in parliament.  The government took a package - first announced in the May 3 budget - to the election, which included a controversial $500,000 lifetime non-concessional cap on fund balances back to 2007.  However, in September it bowed to internal pressure and instead limited after-tax contributions to $100,000 per year.  Opposition Leader Bill Shorten said the government had made a "dreadful hash" of its super policy, recalling days after the budget he had predicted its policy would undermine confidence.  Labor wants to reduce the cap to $75,000, which shadow treasurer Chris Bowen says will save the budget a further $1.4 billion over the next four years and $19 billion over a decade.  "What we're committed to doing at all times is improving the budget bottom line," Mr Shorten told reporters in Canberra.  But Mr Morrison said the shadow treasurer had repeatedly promised not to raise any more money from their super package than the government proposed.  "What we have leant today is Labor has a secret super tax," he told reporters.  "They lied about superannuation at the last election."  Revenue Minister Kelly O'Dwyer said Labor has had more positions on superannuation than the Kama Sutra.  The government, on the other hand, had crafted a package that was fair, sustainable and flexible  "Unlike Labor we don't see (super) as a honey pot, we don't see it as another pot to raid," Ms O'Dwyer told reporters.  Mr Bowen insisted he was not flagging opposition to the government's package, saying Labor would work with the government in good faith because it didn't want to give Mr Morrison an excuse to walk away from his own package.  "What we are doing is making sensible suggestions which are good for the budget," he said.  "The government lectures everyone about the need to repair the budget - well here's a way to do it."  Mr Morrison said he wouldn't take a lecture from Labor on fiscal responsibility.  If the government doesn't take up Labor's changes, Mr Bowen will take them to the next election.
Labor is pushing to have the annual cap on non-concessional super contributions made by an individual reduced to $75,000, from $100,000.