Prime Minister Scott Morrison says he wants Australians to "keep more of what they earn" amid reports the federal government is considering further income tax cuts.
Citing senior government sources, The Australian on Saturday reported the coalition was weighing up additional tax cuts in the upcoming budget.
The tax relief would come on top of the $144 billion income tax plan announced last year, and would be made possible by the improving budget position.
Asked about the report, Mr Morrison said "I have always championed personal income tax reductions".
"I want Australians to earn more, and I want Australians to keep more of what they earn," he told reporters in Perth.
"My record on income tax is plain for everyone to see. Every opportunity I have to reduce the tax burden on Australians I take it."
But Labor dismissed the tax speculation as a "con".
"You know there's an election just around the corner when the Liberal Party all of a sudden starts to pretend that they care about working people in this country," opposition finance spokesman Jim Chalmers told reporters in Brisbane.
"They want to con the Australian people on the eve of an election into believing that all of a sudden they care about take home pay, but they don't."
Australian Associated Press