It’s nearly that time of year again in Australia- budget time. With Labor having abandoned its surplus promise, savage budget cuts appear to have been averted for now. But what could an incoming Abbott government hold? Last week in Geelong, Tony Abbott refused to rule out changes to industrial relations. He also was less than clear about bringing the budget back to surplus. The time for answers on how the Coalition plans to do so is now, given the looming election and its likely outcome.