Opposition Leader Tony Abbott won't say if he will reject the federal government's proposed tax changes in the Senate despite his disdain for them.
The government wants to impose a 40 per cent resources levy on the big miners in one of the biggest announcements made following the release of the Henry tax review on Sunday.
Mr Abbott labelled it the government's latest tax grab.
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'Profoundly hostile to idea'
But asked if he would oppose it, he replied: "I cannot tell you absolutely, definitively to the last dotted "i" and crossed "t", precisely what we're going to do in response.
"But I do say this to you: I am deeply, profoundly hostile to the idea of a great big new tax like the ETS on the most important and productive part of our economy."
Prime Minister Kevin Rudd is not surprised he faces a battle in the Senate.
Pre-election legislation
The government has hinted it is unlikely to attempt to legislate the changes before the election.
"You would expect unfortunately Mr Abbott to come out in automatic opposition," Mr Rudd told ABC Television.
"He seems to do that with everything."
Mr Abbott said the coalition will draw on the Henry review to form its own policies.
"(The government) had four months to study this very large and very thorough report and today they've accepted two-and-a-half of the 138 recommendations.
"We want to treat Henry with greater respect than the government apparently has."
