07:40

The Liberal party has released a new authorised ad suggesting that Labor may introduce a death tax, by linking Bill Shorten’s denial on inheritance tax to Julia Gillard’s promise not to introduce a carbon tax.

Liberal Party (@LiberalAus) Can you trust Labor on taxes? pic.twitter.com/noM2cvNs7C

The Liberal Party has also targeted the Labor Senate candidate Tim Ayres for advocating inheritance tax:

Liberal Party (@LiberalAus) Labor’s Senate candidate in NSW has proposed a Death Tax. Labor already wants a new Retiree Tax. How long before they want to tax what you leave behind?



Read more about Labor's taxes: https://t.co/v1mIjTZuPT pic.twitter.com/ob03x3TVpZ

Despite the focus on the death tax claims, the Liberal party website it links to has no mention of inheritance taxes – perhaps because it is not Labor policy.

On Monday the shadow treasurer, Chris Bowen, said it “is a lie” and called on Scott Morrison to “stop making things up”.



Bowen said:

