SCRAPPING the carbon tax is easy and a future coalition government will not hesitate in calling a double dissolution election if it is frustrated in the move by a hostile Senate, Opposition Leader Tony Abbott says.

Mr Abbott said suggestions that it might be difficult for a future coalition government to repeal the tax were wrong.



"What parliament has done, parliament can undo," he told a community forum in Adelaide today.



"Getting rid of the carbon tax is as simple as getting legislation through the parliament."



Mr Abbott said the next election would essentially be a referendum on the carbon tax and if Labor lost the party was unlikely to "commit suicide twice" by continuing to back the tax.



But he said if Labor did try to oppose legislation to repeal the tax in the Senate, then a Coalition government would call a double dissolution election.



"The constitution provides for a double dissolution precisely to accommodate a situation where a recalcitrant Senate is frustrating the mandate of the elected government," Mr Abbott said.



"I will not hesitate to have a double dissolution election if that's what it takes to repeal the carbon tax."



Mr Abbott said getting rid of the tax would be the Coalition's number one priority in office.



Originally published as Abbott says scrapping carbon tax is easy