The Coalition remains committed to repeal the laws enabling the controversial mining tax and carbon pricing but according to Opposition Leader Tony Abbott, specific provisions in the programs may not be easy to roll back.
Nonetheless, Mr Abbott stressed that a win by the opposition in 2013 would mean, as previously pledged, the likely junking of the fixed carbon emission levy and the minerals resource rent tax (MRRT).
While there may be legislative and administrative hurdles to deal with, Mr Abbott told his Mineral Council audience on Wednesday that a future Liberal-National coalition government will work fervently to undo the damages that he claimed will be left behind by Prime Minister Julia Gillard.
"Let me assure you that a tax that has been put in place by legislation can be removed by legislation. What the Parliament does the Parliament can undo," the Liberal headliner was reported by online news site News.Com.Au as saying.
Mr Abbott has admitted, however, that the two taxes passed by the Labor-led government carry specific elements that will be hard for a freshly-elected government to simply ditch without consideration to the likely ramifications.
"There is no doubt that there are measures associated with both the mining tax and the carbon tax that will be difficult to undo," Mr Abbott said.
But he offered no details on his disclosure, opting instead to blame federal authorities for allegedly 'Abbott-proofing' that is currently underway, which aims to protect Labor programs that the Coalition has vowed to jettison once it wins government power in the scheduled general elections next year.
"They are trying to prevent the next elected government from undoing the harm that they have done," the Opposition leader stressed.
Mr Abbott clarified too that Liberal policies will not necessarily offset the existing norms of governance in Australia when he pledged that many Labor policies must be overturned.
He reiterated that government services will remain the top priority of his administration and the functions of the federal government will be duly financed by the Coalition's strict adherence to fiscal discipline.
That means no additional taxes to come with the Abbott Government as Aussies can be assured of their welfare and retirement benefits without worries of further tax burdens.
"We will be able to deliver tax cuts without a carbon tax. We will be able to deliver pension improvements without a carbon tax," Mr Abbott said on his speech this afternoon.
As alternative to the existing Labor policies, the Coalition, according to Mr Abbott, will embrace "fiscal discipline that is necessary to ensure that sustainable tax cuts and sustainable increases can be delivered."
Mr Abbott delivered his comments following a report by The Australian on Tuesday that the Coalition has firmly plotted its first 100 days in government in the event the present survey trends were sustained through 2013.
Polls have been presenting figures that say Ms Gillard and the Australian Labor Party will be out of government if elections were held today.
The latest data, however, indicated that the government has regained some traction on voters' sentiments, with the prime minister holding considerable lead over Mr Abbott as the country's preferred leader.
Analysts noted though that Ms Gillard could not depend too much on that margin as the polls also showed that the Coalition will easily defeat the ALP next year.
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