The coalition says it has found $31.6 billion in savings over the next four years to pay for its election promises.
The coalition says the biggest saving will be reducing the public service by 12,000 people, saving $5.2 billion over the budget forward estimates.
Discontinuing business compensation measures from abolishing the carbon tax will save $5.1 billion, while there are a number of savings from scrapping the minerals resource rent tax (MRRT).
These include $3.7 billion from not proceeding with the low-income super guarantee that was supposed to be funded from revenue from the MRRT.
Similarly, abolishing the schoolkids bonus will save $4.6 billion and delaying increasing the compulsory superannuation guarantee will save $1.6 billion.
It says there will be a net saving of $1.1 billion from the coalition's paid parental leave scheme.
