Relentless attacks

The revelation comes as it was also confirmed that Labor has assumed in its costing document that there is no difference in spending on hospitals beyond the current four years of the budget.

Labor has relentlessly attacked the Coalition for cuts to hospital and schools funding since the 2014 budget.

While it has committed to restore Gonski funding for schools, it is making no commitments on hospitals.

Instead Opposition Leader Bill Shorten and shadow treasurer Chris Bowen have only said the task of working out a new funding formula will be left to a new Health Reform Commission.

Treasurer Scott Morrison.

The Coalition has also not said what it will do about hospital funding beyond the next four years.

Presumptions of growth


Labor's estimates of the $13 billion cost of its higher education package – compared to the Coalition – are based on the restoration of the 20 per cent funding cut to universities announced by the Coalition in 2014, indexation based on the CPI and the same presumptions of growth in student numbers as the Coalition, though without the impact of expanding the system in to the private sector .

These include a $1.3 billion change in the public dental scheme, abolishing the energy supplement (also $1.3 billion) as well as cuts to the Australian Renewable Energy Agency. The government has cut $1 billion from ARENA. Labor has said it will only cut funding by $300 million.

Labor has also stayed silent – and therefore not funded in its fiscal plan – the reversal of the Coalition's decision to cut subsidies for state government senior and pensioners concessions, worth $1.37 billion.

Mr Bowen said on Monday Labor had "been completely upfront about our plans".

"We've been announcing policies for the last two years, leading the policy debate," he said. "All our figures are now out there to be seen, well before the next election, well before the election, unlike Mr Morrison and Mr Cormann, who are seeking to delay the impact of their announcement."