Three independent federal MPs who represent some of the wealthiest electorates have split over tax relief for high-income earners.

North Sydney MP Kylea Tink said she was in favour of the stage three tax cuts, which will abolish the 37 per cent tax bracket, tax $45,001 to $200,000 incomes at 30 per cent and introduce the 45 per cent rate at $200,001 instead of $180,001.