Julia Gillard has brushed aside the latest opinion poll results which shows a drop in voter support for Labor, saying next year's election will be decided on who has the "policy muscle" needed for the country's future.

The Newspoll, published in The Australian newspaper, shows Labor's primary vote has dropped four points since late November to just 32 per cent, its lowest level for several months.

After preferences, the change has given the Coalition an eight-point lead over Labor - 54 per cent to 46 per cent.

Asked about the results, the Prime Minister told reporters that the 2013 election would not be decided on "yesterday's polls", but on who has the best plans for the nation's future.

"It'll be about Australia's future, and who's got the policy muscle to bring the solutions Australia needs in an uncertain world," she said.

The Newspoll is the last for 2012, and comes after a bitter end to the parliamentary year in which the Coalition targeted Julia Gillard over allegations relating to a union slush fund two decades ago.

Poll slump: Julia Gillard at Mary MacKillop College in Sydney's west today ( AAP: Damian Shaw )

Government frontbencher Craig Emerson has blamed Tony Abbott's "deeply personal" attacks on the Prime Minister for the poll slump, but says it will not be enough for the Coalition to win the next election.

"If Mr Abbott thinks that he can slide into the Lodge on a torrent of mud, he is mistaken," he said.

"The Australian people will not elect anyone Prime Minister on the basis of a smear campaign against the existing Prime Minister of Australia.

"They will want alternative policies from Mr Abbott - (but) they won't get them, he's not interested, he's not capable.

"All he's got is his aggressive negativity, and in the end the Australian people do not see that as qualifying someone for the prime ministership of Australia."

The Coalition's parliamentary attack was led by Deputy Liberal leader Julie Bishop, although Mr Abbott went so far as to suggest Ms Gillard broke the law and called for a judicial inquiry into the matter.

However, he later toned down his language to describe Ms Gillard's behaviour as "possibly unlawful".

Ms Gillard demanded Mr Abbott apologise for the accusation, saying he "spectacularly failed" to produce any evidence to back up the claim.

When asked about today's opinion poll results in the context of the Coalition's parliamentary tactics, Mr Abbott this morning moved to distance himself from the attack.

"In the last week of the Parliament, I was launching my book and I was promoting our positive plan," he told reporters in Sydney this morning.

"I think the public want a better life, I think they want a better government, I think they want less pressure on their cost of living, and I think they want evidence that the government is focused on them, not focused on itself."

On the question of who would make a better prime minister, Ms Gillard still holds a clear lead over Mr Abbott, although the gap has narrowed by four points since the last survey.

Ms Gillard's personal satisfaction rating among voters dipped slightly to 36 per cent, while Mr Abbott's dropped back to 28 per cent.

The Prime Minister's dissatisfaction rating remained at 52 per cent, compared with Mr Abbott's slight improvement to 59 per cent.

The survey has a margin of error of 3 per cent.