Bill Shorten has promised more tax cuts for low-income earners in his budget reply.

The government announced a $7-billion surplus, tax cuts for millions of Australians and billions in infrastructure spending in their budget earlier this week.

Mr Shorten has matched the government’s tax refund and promised extra tax cuts for low-income earners.

Under Labor, a person earning below $45,000 dollars a year would receive an offset of $350 in their next tax return, about $100 more than the Coalition.

If Labor is elected they have promised to lift the cap on staff numbers for the National Disability Insurance Scheme and committed up to $200 million to renovate TAFE campuses.

Mr Shorten also pledged two billion dollars to slash out of pocket costs for cancer patients.