Opposition Leader Angus Taylor has introduced a series of policy shifts focusing on tax indexation, the repeal of specific property tax concessions, and the restriction of social welfare access to Australian citizens.

反對黨領袖 Angus Taylor 推出了一系列政策轉向，重點在於稅務指數化、撤銷特定房產稅優惠，以及將社會福利申請權限限制於澳洲公民。

The Coalition's fiscal strategy centers on the indexation of income tax thresholds to mitigate 'bracket creep.' While the opposition estimates a cost of $22.5 billion over four years, government projections utilizing the SMART model suggest a higher expenditure of $35.3 billion, potentially escalating to $44.5 billion annually by 2035-36. Concurrently, the Coalition intends to repeal Labor's modifications to negative gearing, capital gains tax, and the taxation of discretionary trusts, asserting that such measures impede housing opportunity.

聯盟的財政策略核心在於將所得稅門檻指數化，以緩解「稅階攀升」現象。雖然反對黨估計四年內成本為 225 億美元，但政府利用 SMART 模型預測的支出較高，達 353 億美元，到 2035-36 年每年可能升至 445 億美元。同時，聯盟打算撤銷工黨對負扣稅 (negative gearing)、資本利得稅及酌情信託課稅的修改，聲稱此類措施阻礙了房屋置業機會。

Regarding migration, the Coalition proposes a quantitative linkage between net overseas migration (NOM) and domestic housing completion rates, targeting an intake of fewer than 200,000 persons. This framework would likely necessitate a reduction in international student visas, a sector contributing approximately $55 billion to the economy. Furthermore, the proposed restriction of 17 welfare programs—including the NDIS and JobSeeker—exclusively to citizens would exclude permanent residents. This policy has drawn criticism from the Labor government and academic observers, who argue that it ignores the fiscal reality that skilled migrants often provide a net positive contribution to the treasury.

關於移民，聯盟建議將淨海外移民數 (NOM) 與國內房屋竣工率建立量化聯繫，目標將入境人數控制在 20 萬人以下。此框架可能會導致國際學生簽證減少，而該部門為經濟貢獻了約 550 億美元。此外，建議將 17 個福利計畫（包括 NDIS 和 JobSeeker）僅限於公民，將排除永久居民。此政策引起了工黨政府與學術觀察者的批評，他們認為這無視了技術移民通常對國庫有淨正貢獻的財政現實。

These shifts are analyzed as a tactical response to the electoral ascendancy of One Nation, particularly following the Coalition's loss of the seat of Farrer. The administration characterizes this as 'dog-whistling,' while critics suggest the policy may alienate multi-generational migrant households in metropolitan electorates where non-citizen residents are integrated into citizen-voting family units.

這些轉向被分析為對「一國黨」 (One Nation) 選票上升的戰術反應，特別是在聯盟失去 Farrer 選區之後。政府將此舉形容為「狗哨政治」，而批評者則認為此政策可能會疏遠大都會選區的多代移民家庭，因為在這些地區，非公民居民已融入具有公民投票權的家庭單位中。

The current political climate is defined by a sharp divergence in migration and tax philosophy, with the Coalition prioritizing citizen-centric welfare and inflation-adjusted tax relief.

目前的政治氣候以移民與稅務理念的劇烈分歧為特徵，聯盟優先考慮以公民為中心的福利以及隨通貨膨脹調整的減稅措施。