Treasurer Wayne Swan says the world's richest woman does not need the reversal of the mining tax promised by the opposition.
'As I have said repeatedly, we celebrate wealth creation in this country,' Mr Swan said in a statement on Thursday.
'But we want even more people to have a stake in our success and we don't think the world's richest woman needs the tax cut Mr Abbott has promised her.'
The opposition has vowed to repeal Labor's 30 per cent minerals resource rent tax (MRRT) if its wins government.
Mr Swan said the federal government was spreading the benefits of the mining boom through the MRRT, which begins on July 1, to all Australians.
The tax will fund increases in family payments for 1.5 million Australian families, tax relief for businesses and increasing the superannuation savings of 8.4 million workers.
Ms Rinehart's $29 billion mining fortune is $3 billion greater than that of Christy Walton, the widow whose inherited wealth springs from the US retail giant Wal-Mart.
She has also topped BRW's list of the richest Australians.
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