Prime Minister Scott Morrison has announced that the federal election will take place on 18 May.
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.
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