Australia's new treasurer Scott Morrison signalled tax cuts while starting finances on Wednesday.
Morrison said the previous government was more concerned with the negatives instead of focusing on what positives it could bring, Xinhua news agency reported.
Morrison, under Malcolm Turnbull's leadership, detailed a plan that would reward hard work, flagging tax cuts for families and hard-working Australians.
"Clearly, there is not enough reward for effort," he said. "That's why some people find it more beneficial to stay on welfare benefits than work."
"The first challenge in the tax debate is that the objective has not been set out, we want simple, lower, fairer taxes," Morrison said.
Morrison also took a pot shot at the last Labour government and departed treasurer Joe Hockey, saying that government spending had spiralled out of control in recent years.
"Fundamentally we have a spending problem in this country," he said.
"To make the budget stronger the economy needs to be stronger and spending must be reduced as a percentage of GDP."
Morrison will head the cabinet's Expenditure Review Committee with Malcolm Turnbull, in an attempt to provide the government with strategic direction.