FINANCE Minister Mathias Cormann insists protecting Australians' right to religious freedom is a pressing priority.

But he has declined to offer an example of what he wants religious observants to be able to say or do, which they cannot already.

Prime Minister Scott Morrison intends to introduce a new Religious Discrimination Act by the end of this year.

"I do believe it's a pressing issue to protect Australia's right to religious freedom," Senator Cormann told ABC News on Tuesday.

However, the minister refused to answer further questions on the topic, insisting his focus was on shepherding income tax cuts through parliament this week.

"The prime minister and others have made very clear that this is something that we will pursue through legislation by the end of this year," he said.

"At the right time, the attorney-general will obviously explain all of the ins and outs of what we're proposing to do.