An average tax cut of $36 a week, $300 off power bills and cheaper medicines are at the heart of the “cost of living” budget handed down by Treasurer Jim Chalmers on Tuesday.

Harriet Lowrie, who works for a start-up and is saving to buy a home in Sydney before starting a family, says every little bit of help is welcome. She applauds the government’s commitment to pay superannuation on paid parental leave – a previously announced measure allocated $1.1 billion in the federal budget – although she is disappointed it won’t come into effect until next July.