Tax cuts of up to $1,080 per person could be delayed, with Federal Parliament unlikely to return before June 30.

Key points: The tax cuts were a central feature of the Coalition's election campaign

The tax cuts were a central feature of the Coalition's election campaign The plan would give a dual income household an extra $2,160 a year

The plan would give a dual income household an extra $2,160 a year The delay is due to the electoral process not allowing time for parliament to return before June 30

Prime Minister Scott Morrison wants his tax cut plan to become law as soon as possible, so that it applies for tax returns lodged this financial year.

But his efforts to do so may be blocked by a bureaucratic timeline beyond his control.

The Prime Minister needs to wait for the election writs to be returned before Federal Parliament is recalled, which may not be until late June.

"We obviously have to wait for the writs to be returned and there is a formal process for that," Mr Morrison told Sky News last night.

"At the moment, it is not looking like until the back end of June.

"So that really does make very narrow that opportunity to do it before June 30, and I think that is very unlikely with the advice I have received."

Writs cannot be returned until there has been an exhaustive vote count, which is still ongoing.

The tax cuts were a central feature of the Coalition's election campaign and would give a dual income household an extra $2,160 a year.

A spokesman for Mr Morrison insisted the tax cuts would be delivered during the next financial year.

"Tax relief will be delivered in 2019-20 as promised, and will not be delayed by a year by the Parliament not sitting in June as speculated in the media today," he said.

The Government will need Labor or crossbench support to pass the tax cut legislation in the Senate.

Last month, the Australian Tax Office released a statement that confirmed it needed Parliament to change the law to implement a tax cut.

"If the law for these tax cuts passes after June, we could also retrospectively amend assessments to provide the tax cut once the law is passed," the ATO statement reads.

Mr Morrison and senior Coalition figures said repeatedly during the campaign that tax relief would be one of their first priorities if elected.

Coalition frontbencher Simon Birmingham has also conceded the legislative timeline would be dictated by the election process.

"Now of course exactly when will depend upon the return of the writs and so we will take advice from the Electoral Commissioner in that regard," Senator Birmingham said.

"But we have of course our plans for lower taxes that we want to see legislated.

"We equally want to get on with delivery of our legislation around social media controls to protect particularly young Australians better in the future, but all Australians from some of the misadventures that can occur on social media."

Last year, the Parliament passed a $530 tax cut for people earning up to $90,000 this financial year.