Australians will be given an opportunity to support or defer the compulsory superannuation contributions in the next election.

According to Small Business Minister Craig Emerson, the election may be pushed through either later this year or sometime next year.

Dr. Emerson said the government was elated to know that its tax and superannuation reforms will be the top priorities during the election debate.

“The Australian people will have an opportunity to vote on whether they support an increase in the superannuation guarantee from nine per cent to 12 per cent,” Dr. Emerson told media on Thursday.

Earlier, opposition leader Tony Abbot suggested that a coalition government should win the election to avoid the proposed tax by the federal government.

Dr. Emerson explained that a coalition victory will negate tax relief to 2.4 small businesses.

Meanwhile, opposition finance spokesman Andrew Robb said in a radio program that his party will vote against the proposed tax if Labor wins the next federal election.

He also said the coalition would still continue to oppose the super profits tax if it was proposed before the next parliament.

Mr. Robb said a coalition government will not impose a new tax to the resources industry.

“We're not in the market of imposing new taxes,” he told a local radio station.