Roads and regional communities are in focus as the opposition puts Labor on notice ahead of the federal budget.
Treasurer Jim Chalmers, who will deliver his second budget on May 9, told reporters he was aiming to ensure more responsible spending.
"We've shown in October and we'll show again in May that where we can trim spending, where we're not getting value for money, and we can redirect that then we'll look to do that," he told reporters in Canberra on Thursday.
"I work incredibly closely with (Finance Minister) Katy Gallagher and our expenditure review committee team to see where we can spend money more effectively or make the budget more responsible."
Opposition infrastructure spokeswoman Bridget McKenzie said the test would be for the government not to cut and delay critical infrastructure projects.
"The strategy the Labor Party employed during the October budget was to slash regional funding to the tune of $9 billion," she told reporters.
"Jim Chalmers needs to give us the guarantee and certainty we need, our communities need and our capital cities need that cuts and delays won't be the fiscal strategy that he adopts in the May budget."
Prime Minister Anthony Albanese told parliament the budget would address short, medium and long-term challenges for the economy, including infrastructure.
"You will see those measures including our energy price relief plan, cheaper child care, cheaper medicines," he said.
"(We will address) pressures that are on the health system, the pressures that are on supply chains through our national reconstruction fund and dealing with skills."
Releasing a report on Thursday, Anglicare Australia said the budget should ditch legislated tax cuts for high-income earners.
"Instead of helping people doing it tough in the midst of a historic cost-of-living crisis, the tax cuts will make Australia more unequal and more unfair," executive director Kasy Chambers said.
Figures produced by the organisation also showed the total cost of foregone tax revenue for properties, investment homes, superannuation and trusts had risen to $128 billion a year.
Of this figure, $72 billion will go to the wealthiest 20 per cent of Australians.
The organisation argued the funds would be better used to boost the aged pension and JobSeeker payment.
