Federal Treasurer Scott Morrison has declined to detail the economic modelling of his Government's company tax cuts because he says it does not matter to people in the pub.

When pressed, Scott Morrison and his office could not provide any economic modelling for the package that passed the Senate on Friday.

"If you go down to the pub and talk to small business people, they're not talking about econometric models," he said.

"The Government doesn't need to be convinced about the need to give small and medium-sized businesses a tax cut.

"The Turnbull Government knows how business works, we focus on the things we know make a difference because of our life experience and our background in business."

The Government last week secured tax cuts for businesses with a turnover of up to $50 million, after prolonged negotiations with the Senate crossbench.

Labor would only support tax cuts for businesses with a turnover of up to $2 million.

Opposition Leader Bill Shorten has refused to say whether his party will repeal the legislation if it wins the next election.

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"We've seen the Government giving up trying to prove there will be jobs created and said go down to the pub and talk to people about business tax cuts," he said.

"I was in a pub in Proserpine yesterday. No-one came up to me in the pub and said 'just vote for the $50 billion corporate tax giveaway'."

$50 billion refers to the cost of the Government's full tax cut package, which did not pass the Senate.

Mr Morrison says the Government remains committed to that package, which involves cutting the tax rate to 25 per cent for all businesses over the next decade.

The Senate has so far refused to support it, but it is the only package the Government has commissioned economic modelling for.

"Our modelling was done on the entire tax package," he said.

"[The entire package] lifts the GDP by 1 per cent permanently.

"We remain committed to the entire package and our modelling is done on the entire package."