The Opposition leader, Kim Beazley, in his official reply to the Budget on Thursday night, promised a Labor government would implement a tax system that rewarded hard work.
Mr Howard says Mr Beazley has had 10 years in opposition, but still no alternative plan for future.
"In my view this reply fell well short of Simon Crean's budget reply in 2003, when at least Mr Crean outlined a coherent alternative policy in a number of key areas."