But Labor says it's the government that is making excuses as it hasn't even debated the legislation in the parliament.
Senator Birmingham said the refusal to pass the savings needed for the government's $40 billion childcare package is denying families more affordable, accessible and fairer childcare.
"We do need to fix the childcare system, but it has to be paid for and the Turnbull government has clear plans that for ordinary working families would make them around $1500 a year better off," he told reporters in Adelaide on Sunday.
Opposition education spokeswoman Kate Ellis said Labor has made it clear it supports additional investment in childcare and would back the government's legislation if it was brought into the house of representatives.
"What they haven't done is even brought on the debate in the parliament ... the government is being very deceptive," she told reporters in Adelaide.
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