Surging company and personal tax payments have swollen the federal government’s budget surplus to $19 billion and boosted the prospect of a second straight surplus being delivered next year.

In a revelation that will test Treasurer Jim Chalmers’ resolve to resist calls from Labor backbenchers and welfare groups for more spending on cost-of-living help and housing, the surplus recorded over the first 11 months of 2022-23 is far bigger than the $4.2 billion forecast contained in his budget seven weeks ago.