The opposition would repeal any proposed income tax cuts linked with a carbon tax if elected, Nationals senate leader Barnaby Joyce says.
Senator Joyce said the coalition's policy was to revoke any legislation for a price on carbon and the subsequent measures of compensation linked to the revenue from the impost.
The government's proposal was to introduce a carbon tax on July 1, 2012 on the 1000 biggest polluters and compensate low to middle income households for higher costs of living.
"From the outset we have said we would not introduce a tax and then we would repeal it if it comes in," he told ABC Television on Wednesday.
"If you are repealing the tax, you are repealing the mechanisms that go with it."
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Labor climate change adviser Ross Garnaut released this week the final update to his 2008 climate change review, where he advocated income tax cuts for poorer households as compensation.
Prof Garnaut made it clear Australian households would ultimately bear the full cost of a carbon price under his 10-year plan.
Senator Joyce said the coalition would have a mandate from the electorate to repeal the carbon tax if the opposition was successful at the next federal election.
"We would say quite clearly the people of Australia have spoken on this issue," he said.
"This is what they want, this is what we must bring about."
