The Government's tax cut promises have turned into a farce, Labour's finance spokesman Grant Robertson says.
Mr Robertson is accusing the Government of making a mockery of the Budget process by dangling the promise of tax cuts, but failing to include them in the Budget.
"We are not as a country in a position to be offering tax cuts when there are families living in cars and garages," Mr Robertson said in a pre-Budget speech in Wellington today.
"I have a specific challenge to John Key and Bill English when it comes to tax cuts - if you really believe they are the right thing to do for New Zealand, cost them properly and put them into Budget 2017, rather than dangling them about in an election campaign as a promise from Neverland."
Mr Robertson has also questioned where Mr Key will find the $3 billion he's said would be needed for tax cuts.
"That revenue needs to be put into core services and to invest in infrastructure to ensure it keeps up with record population growth and the growing needs in our community," Mr Robertson said.
Tax cuts in this year's budget have already been ruled out.
However, Mr Key has suggested they could either be included in next year's Budget, or be part of National's 2017 election campaign.
Mr Robertson said if Labour's elected, it will re-establish a tax working group to look at the overall balance and fairness of the tax system.
He also signalled Labour will announce a number of "interim steps" ahead of the election to ensure there's sufficient revenue to address issues like health, education and housing.