Tony Abbott has responded to the Super Saturday by-election losses, saying there are no votes in company tax cuts, and Malcolm Turnbull failed the test he set himself, in making an issue of leadership.

While the former prime minister said he didn’t want to engage in political commentary, he agreed with Sydney radio’s Ray Hadley, that Mr Turnbull had made it an issue, and failed.

“That’s a fair point you’re making, Ray,” Mr Abbott said on his fortnightly appearance.

The former PM didn't hold back in how he thought the current Australian leader was doing. (Nine)

“One of the things you learn as a leader, is don’t set yourself up to fail.

“Don’t set tests for yourself that are going to be very hard.

“I guess 30 Newspolls was another one,” he said, in a reference to Mr Turnbull citing the figure as one reason to oust him as prime minister.

Mr Abbott said coalition candidate Trevor Ruthenberg can’t be blamed for the disastrous result, where his primary vote dropped from 45 percent to below 30.

Tony Abbott said Malcolm Turnbull has failed the test he has set himself. (Supplied)

And, as some urge Mr Turnbull to re-think the policy of company tax cuts for big business, Mr Abbott said voters care more about power prices, low school fees, and migration levels.

“There are no votes in company tax cuts,” Mr Abbott said.

“People want money in their pockets directly, not indirectly. I understand why there is this unhappiness.

“When the voters send you a message, you’ve got to listen.

“But listening doesn’t involve playing politics. Listening involves doing something that makes a difference.”

Mr Abbott again called on the government to pull out of the Paris Agreement to reduce emissions, and to drop immigration rates.

Education Minister Simon Birmingham, meantime, signalled a change in Catholic schools funding, after a backlash on the weekend, particularly in Longman.