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The Coalition appears to be aiming to win back voters with lower personal income taxes and industrial relations reform, after accusing Labor of prioritising programs that “are not about fairness”.
In a speech on Monday afternoon, Opposition leader Sussan Ley outlined a “common-sense approach” to the federal budget, whilst giving Australians a tax cut, and will call for a smaller, more targeted government.
She took aim at Labor’s multi-employer bargaining laws and electric vehicle incentives while spruiking flexible working conditions and tax relief.

The Coalition has yet to disclose any specifics on the potential economic impact or the extent to which their vision might alleviate cost-of-living challenges.

“I have never been more convinced, more determined, and more passionate about anything I have ever done in public life than I am today in making this pledge to the Australian people,” she declared.

Ley’s speech contained two key election promises: lower personal income taxes and budget repair.
She announced that low and middle-income earners will be the Coalition’s priority in its “commitment to lower taxes”.

The Coalition might roll out a similar proposal in their upcoming campaign.

While passionate about this pledge, the plan lacks detail, by her own admission.
“Whilst early work on our tax cuts plan has already begun, we will determine the scale and scope of our eventual package as the final budget position becomes clearer over the next two and a half years,” she said.
Ley also has budget repair in her sights and accused Labor of being wasteful in its spending.
The Opposition leader proposed a smaller government that will be “focused and targeted”, which will cost the taxpayers less money to fund, and do “fewer things and do them better”.
There are no details on how the Coalition would reduce the size and cost of the government.

Labor has simplified the process for engaging in multi-employer bargaining, enabling workers in sectors like childcare to join forces and negotiate agreements that span across multiple employers.

A practical instance of this is an enterprise agreement.

Ley also criticised two more Labor policies — firstly attacking Labor’s electric vehicle tax break, saying it is “not about fairness”.
The Coalition has previously supported this policy, but later backflipped in April with Dutton labelling it “wasteful spending”.
That’s a sentiment Ley maintained.
The Opposition leader also called Labor’s industrial relations laws a “handbrake on productivity.”

Labor has made it easier to access multi-employer bargaining, which allows workers in a certain sector, such as childcare, to get together and negotiate a deal that would apply across a number of employers.

Ley said multiple employer bargaining laws are “threatening small businesses”.
“Labor’s push to legislate one-size-fits-all approaches across whole sectors ignores the needs of many employers and workers,” she said.
“We will chart a different course.”
Ley instead proposed enterprise–level bargaining over industry-wide policies, which would mean employers and employees negotiate to set the terms and conditions of employment.

An example of this is an enterprise agreement.

Labor criticises Ley’s plan

Treasurer Jim Chalmers has been asked about Ley’s speech, and told reporters on Monday morning that Ley has “no costings, no details and no idea”.
“When we legislated two more tax cuts for every taxpayer, the Liberals and Nationals voted against them and promised to repeal them,” he said.
“If they won the election and had their way, income taxes would be going up not down.”
The changes include the removal of tax on unrealised capital gains, which Chalmers said “was a genuine sticking point” for critics, hoping its removal will mean “no excuses but to support” the changes.
Australians on lower incomes will also see a change to their super tax offset, which will increase from $500 to $810 as the government expands the eligibility criteria from a $37,000 cut-off to $45,000.
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