Brendan Nelson has vowed to blow a $15 billion hole in the Rudd government's first budget, including blocking hikes on pre-mixed drinks and changes to medicare.
In his formal budget reply Dr Nelson promised to oppose the mixer drinks levy arguing that it was no more than a tax binge falsely presented as a health measure.
Still on health Dr Nelson says the opposition will also fight the changes to the Medicare Levy surcharge.
Dr Nelson told parliament that under the government's plans health premiums will increase forcing people to either drop out or face higher premiums.
Dr Nelson admits there is an inflation challenge, but not a crisis - to help bring down costs, a Coalition government would cut fuel excise by five cents a litre.
"The Coalition believes it responsible and fair to return a further $1.8 billion back to hard-working everyday Australians, in the form a five cent a litre reduction in the fuel excise.
"By lowering the price of petrol and the cost of transporting goods this 13 per cent reduction in petrol excise will have a modest, but measureable downward impact on inflation."