Only eight days into her role as prime minister, Ms Gillard dumped the government's controversial resources super profits tax and announced a new tax arrangement.
The minerals resource rent tax (MRRT) was negotiated with key miners BHP Billiton, Rio Tinto and Xstrata, and will only apply to iron ore and coal.
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However, some sections of the mining industry have expressed concern that if the government is re-elected, it will expand the arrangement to include other minerals.
When asked if she could guarantee the government would not try to apply the tax to other minerals, such as copper, uranium and gold, Ms Gillard replied: "I can give that guarantee absolutely."
The prime minister said the MRRT in its current form, which was agreed to by the three big mining companies, will be the tax the government seeks to implement.
"If we are re-elected, we will move to legislate the tax as it's been described, arising from the breakthrough agreements eight days into being prime minister," Ms Gillard said in Perth.
"It is the tax my government will implement if we are re-elected."
