Tax workers on strike on budget day

Australian Tax Office workers have gone on strike to highlight what their union claims is an attack on their jobs and conditions.

Tax office workers nationwide are walking off the job over concerns about pay and conditions. (AAP)

Tax office workers around the country are walking off the job over concerns about pay and conditions.

The Community and Public Sector Union says the federal government has "gutted" the Australian Taxation Office over the past year with expectations of more job cuts in Joe Hockey's second budget later on Tuesday.

Public servants from other departments - including immigration and defence - are also set to strike in the next week over "low-ball pay offers", the CPSU said in a statement.