By keeping most of the last year's budget cuts, and introducing new ones in the May budget, the Abbott government is stripping more than $15 billion over four years from families and lower-income Australians, new analysis by the Australian Council of Social Service shows.

The report, obtained by Fairfax Media, says most of the $800 million revenue increases projected over the next five years come from income tax bracket creep and projected economic growth.

ACOSS chief executive Cassandra Goldie says the last two budgets' impact on low and middle-income people is devastating. Credit:Tomasz Machnik

The combined impact of the two budgets for low and middle income people was "devastating", ACOSS chief executive Cassandra Goldie said, with almost two thirds of the family payments cuts hitting low to middle-income households.

"The overall budget fails the fairness test because it keeps more than $15 billion in spending cuts from last year's budget and delivers new cuts to child dental and community health programs," Dr Goldie said. "There is a fair alternative path to budget repair – including through structural tax reform – but unfortunately the best options have been ruled out by the government in advance of the taxation review."