Mr Abbott outlined his commitment during a keynote speech on the same day a new political poll showed the opposition maintains a two-party preferred election-winning lead over the Labor minority government.

But as the political battle lines were drawn yesterday over the outlook for the Australian economy, Labor accused the Liberal leader of pushing out his timeframe for income tax cuts to the end of a first term.

``By the close of the Coalition government's first term, I am confident that waste, mismanagement and reckless spending will have been brought under control and more tax cuts will be in prospect,'' Mr Abbott said.

``There will be community-controlled public schools and hospitals, and just about every fit working-age person will be in work, preferably for a wage if not the dole.''

Beyond these promises, Mr Abbott said the coalition ``aspired'' to deliver a Medicare-funded dental scheme at a cost of around $4 billion a year and a disability insurance scheme.

However, he emphasised the dental scheme was ``an aspiration not a commitment'' and could only come about if the budget surplus was in a ``strong'' position.

Mr Abbott invoked the record of the Howard Coalition government, saying it was a ``lost golden age of reform and prosperity''.