TONY Abbott has made his pitch to become prime minister, vowing smaller government, lower spending and greater freedom.

After four years of telling us what he's against, yesterday Tony Abbott outlined for the first time what he's for.

However, don't expect income tax cuts any time soon.

The only tax he will cut before at least 2016 will be the carbon tax and mining tax.

Issuing his pitch to become prime minister, the Opposition Leader outlined a vision of smaller government, lower spending and greater freedom.

But he warned of "tough love" under a Coalition government and conceded promised tax cuts would not be immediately introduced.

In his first centrepiece speech for the year, outlining the Coalition's agenda for government, the Opposition Leader reaffirmed his commitment to rescind the carbon tax and mining tax, as the basis for his pitch to ease cost-of-living pressures for families.

He admitted for the first time that the tax cuts he would deliver as part of his promise to abolish the carbon tax could not be delivered until the end of his first term.

"We will deliver tax cuts without a carbon tax. The precise timing and the precise quantum is something we'll announce in good time before the next election," he said.

The government seized on the admission, claiming its tax cuts and household assistance linked to the carbon tax would begin this May.

In the wake of the Australia Day race riot, Mr Abbott also promised to spend at least one week a year in remote indigenous communities.

Careful to avoid making any specific spending promises, he claimed a national disability insurance scheme and a Medicare-delivered dental health plan were "aspirational" but would be delivered under a Coalition government.

He said he would also commit to his generous paid parental leave scheme.

With little in the way of new announcements, he warned of tough economic times for the next 18 months. He said the Coalition would find savings of $12 billion against spending commitments of $10 billion.

Mr Abbott's pitch, while committing to unwind several key Labor policies in health, environment and education, was built around an economic attack on the government.

He said billions could be saved by slashing Gillard government programs such as the computers in schools program, digital set-top box program, GP super clinics and carbon tax.

Mr Abbott said finding savings to fund some of his pledges was "a big task", but "we're up for it".

"The government had weakened Australia's economy and society," he said.

"It does not have to be this way. We could be so much better than this."

Mr Abbott appeared to have heeded warnings he has been too negative. He outlined an agenda that promoted core Liberal principles of smaller government, lower spending and individual freedoms.

Read more on The Daily Telegraph.