Prime Minister Scott Morrison has taken aim at criticism over the federal budget as Opposition leader Anthony Albanese described it as having "all the sincerity of a fake tan".
The was handed down on Tuesday evening, which s — setting the stage for the coming political battle .
Mr Morrison said anyone who thinks the budget is only a bid for the federal government's re-election needs to "read more than the first page".
But Mr Albanese referred to the budget as "a cynical exercise by a cynical government that doesn't have a plan for Australia's future".
"They just have a plan for themselves," Mr Albanese told the ABC on Wednesday morning.
"This has all the sincerity of a fake tan. This is a plan for an election, not a plan for Australia's future and I think people will see it for what it is."
The budget included a one-off $420 tax offset for 10 million low- and middle-income earners and a $250 payment for eligible Australian pensioners, welfare recipients, veterans and concession card holders.
"These [are] one-off measures from a government that's desperate [and] has been dismissing these issues up to a couple of days before they call an election," Mr Albanese said.
Mr Morrison said the government's planned investment in infrastructure shows it has a long-term plan.
"People need to read more than the first page [of the budget] because there's $21 billion of investment in our regions," he told the Seven Network on Wednesday.
"More than 80 per cent of our goods exports come from our regional areas, and in this budget is the single largest transformational investment in our regions to grow Australia's wealth."
But the budget also includes short-term measures such as a one-off $250 payment to be delivered within weeks to six million pensioners, carers, veterans, jobseekers, eligible self-funded retirees and concession card holders.
Treasurer Josh Frydenberg said it was about helping change real people's lives, now.
"There is a need right now for this targeted, temporary, responsible support and what we have done in this budget is seen a material improvement to the bottom line," he told ABC Radio National on Wednesday morning.
But Mr Frydenberg admitted the low- and middle-income tax offsets wouldn't last forever.
"We aren't continuing the low- and middle-income tax offset indefinitely ... It was always a temporary measure and we would bring it to an end but actually people are paying lower taxes because we have engaged in structural reform."
Labor spokesman Jim Chalmers said there were secret cuts to the tune of $3 billion.
"[The budget] has two years of spending that they haven't announced yet — before the election — and then it's got three years of cuts after the election, secret cuts," he told ABC Radio National.
"Josh Frydenberg needs to come clean: what are his $3 billion in secret cuts that he doesn't want to fess up to until after the election?"
A further measure will mean people will need fewer scripts before they are eligible for free or further discounted medicines.
Small businesses will get a tax deduction for training their employees and investing in new technologies like web design and cybersecurity.
New apprentices will be encouraged with $5,000 payments and up to $15,000 in wage subsidies for employers.
With Russia deploying cyber warfare alongside its invasion of Ukraine, the government revealed a $9.9 billion spend on the Australian Signals Directorate to put more computer professionals on the front line.
The funding comes alongside a $38 billion boost in the defence workforce.
Mr Frydenberg said the government was spending responsibly, with the budget deficit of $78 billion in 2022/23 narrowing to $43.1 billion in 2025/26.
Easing the pressure is the forecast jobless rate of 3.75 per cent, which is putting a lid on welfare spending.
Mr Albanese will deliver his budget reply on Thursday.
