Senior Howard Government ministers have defended spending the projected budget surplus on tax cuts - instead of education and health.
Environment Minister Malcolm Turnbull says the Government has been adequately funding services and it's time to share the money around.
“Working families need to be able to keep more of the money they earn in their pockets,” he said.
“And the tax cuts will enable them to do that.”
But Deputy Labor leader Julia Gillard has told Channel Nine the election will be about more than just tax cuts.
"They're also saying to themselves: 'Tax cut, right, OK,'" she said.
"But what about a plan on climate change? What about a plan on health? What about a plan on education? I mean, a tax cut isn't a plan for the nation's future in and of itself."