With just over five weeks until Australians head to the polls, here are the key issues that could decide the result.
Tax policy
There is a clear philosophical divide between the two major parties on tax with Labor planning to close what it sees as "loopholes" in the system to fund a big spending agenda.
While both the Coalition and Labor are offering tax cuts to lower and middle income earners, the Coalition are promising longer term changes benefiting higher income earners - something Labor opposes.
The Coalition also says Labor has a plan for an extra $200 billion in taxes, including a "retiree tax", a reference to removing franking credits.
Treasurer Josh Frydenberg delivers Budget 2019 to parliament. Source: AAP
At the same time, the Opposition's plan to scrap negative gearing on investment properties bought after 1 January, 2020 is making the housing market nervous.
Expect a joust over who has the biggest and broadest personal income tax cut.
Climate change
For the first time, climate change is at the forefront of many voters' minds heading into the election. And the major parties know it.
Long criticised for inaction on climate change, the Coalition announced in February a $2 billion injection into an Abbott-era scheme to fund a range of carbon abatement programs in mostly the land and agricultural sector.
Scott Morrison followed that with a further investment in hydro-electricity, funding the next stage of the Snowy 2.0.
The Coalition says this will reduce power and gas prices, while ensuring reliability during peak periods, while Labor has adopted the coalition's former National Energy Guarantee, which government research showed would cut prices by $550 a year on average.
The Coalition is sticking with its Paris target of reducing emissions by 26-28 per cent on 2005 levels by 2030, but has no specific climate policy.
Leader of the Opposition Bill Shorten charges an electric car after launching Labor's Climate Change Action Plan. Source: AAP
Labor has set a 45 per cent emissions reduction target, by delivering 50 per cent of power by renewables by 2030, and wants all industries to play their part, not just the electricity sector.
But Labor's plan to dramatically boost the number of electric vehicles sold in Australia has generated the most controversy with Scott Morrison declaring it a "war on the weekend".
Asylum seekers
The Coalition ramped up its attack on Labor's "soft" stance on border protection after the medevac bill passed the Parliament in February, warning of an influx of asylum seekers and reopening Christmas Island detention centre.
But since the Christchurch mosque attacks prompted calls for politicians to consider their rhetoric about asylum seekers and migrants, the government has not been as vocal on the issue.
Instead, the budget revealed the government intends to close the Christmas Island detention centre by July, if it wins the election.
Prime Minister Scott Morrison poses for photographs on Christmas Island. Source: AAP
Health
The Opposition used its budget reply to focus on health, a traditional strength for the Labor party, promising $2.3 billion to cut out-of-pocket expenses for cancer patients.
The Coalition has boosted funding for the states and territories following the badly-received 2014 budget savings. Labor says it will restore funding to the system and the Coalition can't be trusted with Medicare.
Education
The Coalition insists schools funding will continue to rise over time as the Gonski 2.0 reforms are rolled out. Labor says schools funding remains uncertain and has offered sweeteners to the church and independent sector.
Scott Morrison pays tribute outside the Al-Noor Mosque in Christchurch, where an Australian gunman killed 50 people last month. Source: AAP
National security
The coalition says it is best placed to handle terrorism and other threats to national security and is willing to promote legislation to give greater powers to police and intelligence agencies. Labor says national security is a priority but wants to ensure there are proper checks and balances in any new powers.
Industrial relations
The coalition is taking a hands-off approach when it comes to the Fair Work Commission's decision-making, which now has more employer-focused personnel over the term. It also warns of Labor being dictated to by the unions. Labor says the existing system needs reform, as workers are not benefiting from economic growth and casuals are being exploited.
The Australian federal election will be held on 18 May. Follow SBS News online, on Facebook, Twitter and Instagram to keep up with the latest.
