Opposition leader Tony Abbott won't say whether his proposed levy on business to fund a generous paid parental leave scheme is actually a tax.
Mr Abbott this week questioned the government's claim it was "terminating" the carbon tax by moving earlier to an emissions trading scheme.
He said Prime Minister Kevin Rudd had "changed its name, but he hasn't abolished the tax".
Asked if that meant a proposed 1.5 per cent levy on 3000 large businesses to pay for the parental leave scheme was also a tax, Mr Abbott said he wasn't going to argue over words.
"Look, I'm not going to quibble over words," he told reporters in Rockhampton on Thursday.
"As you know, our intention is to introduce the paid parental leave scheme at the same time as we reduce company tax, so that no business should face a net increase in tax."
Under coalition policy, mums would get 26 weeks parental leave at their full working wage up to $150,000 per annum, at a cost of around $3 billion a year.
Labor offers an equitable base payment of $606 a week for up to 18 weeks.
