Opposition Leader Sussan Ley has backflipped on unpopular policies put to voters by her predecessor, outlining plans to cut taxes under a future coalition government.

In a major economic speech in Sydney on Monday, Ms Ley pointed to personal income tax cuts as the centrepiece of the policy offerings she will bring to voters.

While outlining budget repair would be a priority of a Ley government, she emphasised support for work-from-home arrangements, a reversal of the stance taken by former leader Peter Dutton to the last election.

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

"I'm conscious ... there are a lot of Australians who are battling right now," she said after her speech to the Centre for Independent Studies.

"We'll star

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