With just over five weeks until Australians head to the polls, here are the key issues that could decide the result.
Tax policy
There is a clear philosophical divide between the two major parties on tax with Labor planning to close what it sees as "loopholes" in the system to fund a big spending agenda.
While both the Coalition and Labor are offering tax cuts to lower and middle income earners, the Coalition are promising longer term changes benefiting higher income earners - something Labor opposes.
