We can find the necessary savings:Abbott

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Mr Abbott also restated his commitment to paid parental leave, saying it was a workplace entitlement and not welfare.

"That's why the coalition will replace Labor's half-baked scheme with a fair dinkum one and complete this historic change," he said.

He also said Labor was attacking the middle class when it set its sights on family tax benefits and private health insurance rebates.

The Liberal leader also restated his support for Labor's National Disability Insurance Scheme and its plans for more support for schools.

"But you can't sustainably deliver new services on borrowed money," he said.

"That's why the party you can trust to deliver better services is the one you can trust to deliver a stronger economy and a sustainable surplus."

Mr Abbott did not recommit the coalition on Thursday to delivering a budget surplus in its first term of government.

But Mr Abbott argued a coalition government would keep spending in check "because we're not beholden to the Greens".

"I'm ready for the election," he said.

"The choice has rarely been clearer or meant more for the future of our country."