Turnbull says tax cuts for middle-income earners will be 'focus next year'.

Source: AAP

Prime Minister Malcolm Turnbull says the government's plan to provide tax cuts to middle-income earners in next May's federal budget won't threaten the budget's return to surplus.

Mr Turnbull used an address to the Business Council of Australia (Mon) to make the case for cutting taxes.

He says the government's plan will stop half-a-million Australians moving into the second highest tax bracket.