Opposition Leader Peter Dutton says delivering the stage three tax cuts in full as promised is the most critical test facing the Albanese government, as he accuses it of “beating the drums of class war” and “steering our nation towards a dark place”.

In a stinging critique to be delivered at The Australian Financial Review Business Summit on Wednesday, Mr Dutton will accuse the government of embracing a socialist agenda that involves compelling behaviour, rather than “incentivising” it.