Low and middle-income Australians will be given tax cuts under a future coalition government.

In a major economic speech in Sydney on Monday, Opposition Leader Sussan Ley will say personal income tax cuts will be a centrepiece of the coalition's policy offerings it will take to voters.

She will say future tax cuts will be focused on areas where financial burdens are being felt the hardest.

"We'll start where the pressure is greatest: low- and middle-income earners who are feeling the squeeze from higher prices and rising living costs," she will tell the Centre for Independent Studies.

"This is not a passing policy preference. It is more than just a commitment to lower taxes."

However, the scale of any potential tax cuts taken to voters is yet to be determined, with firm details to onl

See Full Page