Labor will look at how proposed personal income tax cuts affect people in 2022 and 2024 before deciding whether to pass them through the Senate.

The details of the government’s seven-year tax plan were released on Wednesday and shadow treasurer Chris Bowen said Labor will take its time going through them.

“You don’t make these decisions based on a quick look on figures that we finally dragged out from Scott Morrison,” Mr Bowen told reporters in Canberra on Thursday.

“You take your time to look at them carefully.

“We’ve said we’ll have a look at the 2022 tax cuts. We want to have a look at the distributional data.”

Legislation to introduce a new low- and middle-income tax offset, which will provide $530 relief each year and the lift the 32.5 per cent tax bracket from $87,000 to $90,000, passed the lower house on Wednesday night.

But Labor refused to support the rest of the tax plan – which has more cuts in 2022 and 2024 – until it saw more detail.

Treasurer Scott Morrison released that detail on Wednesday night, revealing parts one and two – which include the July 1 changes and part of the later cuts – will cost $102 billion over the medium term.

The final stage will cost around $40 billion, bringing the total to $143 billion over 10 years.

Meanwhile the government’s corporate tax cut plans are also before the Senate.

Prime Minister Malcolm Turnbull remains “filled with optimism” about negotiations with the crossbench on those measures, even as Pauline Hanson digs in her heels and insists One Nation won’t back it.

“They have got to prove to me and the people of Australia that we can start paying down debt,” Senator Hanson told reporters on Thursday.