A member of the federal opposition criticized Treasury Wayne Swan's statements regarding the budget which is due on Tuesday night. Mr. Swan promised a “no frills” budget, where it will be steady and predicts a long-term reform.

Mr. Swan told media yesterday the budget is said to be the biggest health system reforms since Medicare, a company tax cut to help small businesses, and superannuation reforms developed from the Henry tax review.

“What you will see here with this budget is a very steady budget which puts in place essential reform for the future,” Mr Swan said on Monday.

However, the opposition disagrees with Mr. Swan, saying he can't have it both ways.

Joe Hockey, the opposition treasury spokesperson explained that Mr. Swan's promises of a “no frills” budget looks unconvincing as it does not involve savings.

Mr. Hockey added the government already set aside a $12 billion budget from its planned resource super profits tax despite that the review is still under negotiations and approval from mining sectors.

A $160 million budget in savings from new air travel arrangements for government officials and politicians will also be highlighted in the budget.

Changes to Medicare will also be tackled to encourage government personnel to employ nurses.