Opposition Leader Sussan Ley will seek to refocus the Coalition on winning the next election, using a major speech to promise future tax cuts and an overhaul of industrial relations laws while making a direct appeal to young voters.

As turmoil within both the Liberal and National parties continues to undermine Ley, she will set out key election marker points in an address to the conservative Centre for Independent Studies in Sydney on Monday.

While not setting down explicit policies, Ley’s address – the second in a series of speeches she is giving to map out the Coalition’s proposed path back to government – will argue that her shadow ministry will focus on lower personal income taxes and budget repair.

“We’ll start where the pressure is greatest – low and middle-income earners who are

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