Opposition Leader Tony Abbott has told the prime minister's department the first order of business under a coalition government will be to repeal the carbon tax.
During a visit to a meatworks in the Queensland seat of Blair, Mr Abbott said he was "fair dinkum" about abolishing Labor's carbon tax on big corporate polluters.
"I have today written to the head of the Department of Prime Minister and Cabinet to say that the first act of an incoming coalition government will be to prepare the carbon tax repeal legislation," he said.
The repeal would make the JBS Australia meatworks $5 million a year more competitive, Mr Abbott said.
The opposition leader said Prime Minister Kevin Rudd's plan to scrap the fixed price and move earlier to an emissions trading scheme in 2014 was "fakery".
The meatworks received $4.4 million under Labor's carbon tax to help it cut its emissions.
Asked about the grant, Mr Abbott said the carbon tax was still a "massive hit" on the business.
"As the carbon tax goes up ... the hit gets bigger," he said.
"Rather than get a government grant to deal with a regulatory burden, wouldn't it be better if there had been a government grant to help this business improve its core efficiency?"
The coalition has also written to the Clean Energy Finance Corporation to formally advise the board it does not support the CEFC or the $10 billion earmarked for projects.
Shadow treasurer Joe Hockey pointed to Virgin Australia, which on Monday told the stock exchange the carbon tax was hurting its business.
It estimated the full-year, pre-tax cost of the carbon tax at $45 million to $50 million.
Virgin said it had been unable to recover the cost "due to weak economic conditions and the competitive environment" and pointed to an annual net profit loss of $95 million to $110 million.
"The cyclical downside of the carbon tax is coming into play," Mr Hockey said.
"If you do not have profitable businesses, then a tax like the carbon tax - eventually those cost jobs."
Mr Hockey said the impost was making Australian businesses uncompetitive.
