Federal Budget 2019: Josh Frydenberg announcement live blog, before federal election is called

Commuters, pensioners and small businesses are among the biggest winners in Treasurer Josh Frydenberg's maiden budget. 

Scott Morrison's shock plan to close Christmas Island detention centre again by July has been quietly revealed in the crucial pre-election federal budget.

Tax cuts for 10 million middle-income earners and a massive $100 billion infrastructure plan are the big ticket items in Treasurer Josh Frydenberg's first budget.

Commuters, pensioners and small businesses are among the biggest winners this time.

But far from a "cash splash" budget, the Morrison government is looking to win over voters by being a safe pair of hands for the economy - unveiling Australia's first surplus in more than a decade.

With Prime Minister Morrison expected to call the election on Sunday, the budget also reveals the Coalition's secret weapon will be to attack Labor over increasing taxes.

Originally published as Federal Budget 2019: Josh Frydenberg announcement live blog, before federal election is called

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