If the Australian public want to see new policies, they will need to vote the coalition into power, he said.

"They've changed the salesman but they haven't changed the product," he said.

“It’s not what the new prime minister says, it’s what she has done and what she will do that matters.”

Abbott rejected suggestions the leadership change may see a shift in the government’s thinking on the RSPT, saying that incoming Prime Minister Julia Gillard has been part of the leadership team that drafted the controversial policy.

“This is very significant – she has pulled the [mining tax] ads, but she has not pulled the revenue from the budget. And until she pulls the revenue, and not just the ads, she is just as committed to the mining tax as her predecessor,” he said.

That was the first issue Abbott put to Gillard in question time this afternoon, with the opposition repeatedly asking Gillard whether the government is committed to raising the $12 billion from the RSPT included in the budget forward estimates.

In response, Gillard reiterated her earlier comments, that she was prepared to enter into “genuine negotiations” with the mining industry, and would make announcements on the progress of discussions through the process.

Gillard said again that she believes there is consensus, including within the mining industry, that mining companies should be paying more tax than they currently do.

At his press conference earlier Abbott pointed out that Gillard’s basic rhetoric on the RSPT still reflected the Kevin Rudd line that Australians are entitled to a “fairer share” of mining revenue in Australia.

“No one should believe that she is going to be any different to her predecessor. She even used the same language – [she said] ‘We’re prepared to negotiate’, but the word ‘compromise’ never escaped her lips,” Abbott said.