Mr Morrison did not go into specifics when asked what plans or policies he would like to introduce as treasurer, though he said his focus would be on jobs creation, not additional taxes.

"This [my appointment as treasurer] happened as a result of the hard work I've done over the years."

Scott Morrison says he doesn't know why Tony Abbott would be upset with him. Credit:Andrew Meares

"Taxes are a means to an end, there's not some holy grail in the tax system," he said.

"Jobs is the outcome I'm looking for, that's what I want and I want to see that we have the resources to support the services.

"The best thing you can do for people who may be falling behind in our economy - and I've had that responsibility in social services for almost the past year - the best thing I can do to help them is to have a growing economy [rather] than destroy our social security system."

Mr Morrison said it was his "job to inspire others with confidence in the economy".

"We have to acknowledge the work that [former treasurer] Joe [Hockey] did do, but the task for us is to really ignite Australians' aspirations," he said.