Treasurer Jim Chalmers will have to abandon plans to tax unrealised gains on high-balance superannuation funds to secure support for a tax hike after an attempt to woo the Senate with a promise to curtail surcharges on debit and credit cards failed.

As parliament resumed for the final sitting fortnight before the election, the government remained one vote short of securing support for the bill, which would increase from 15 per cent to 30 per cent the tax on earnings on the component of super funds above $3 million.