The budget has sought to turbocharge Labor’s re-election bid by delivering voters tax cuts and cost-of-living help designed to lock in momentum for Anthony Albanese and put Peter Dutton on the back foot.

Labor had not intended to hand down another budget before seeking a second term in office. But Albanese’s delay in calling the election because of ex-cyclone Alfred meant the government needed a package that was both modest on the budget bottom line and impressive to voters.