National Party finance spokesperson Amy Adams said the government's Budget failed to deliver on pre-election pledges.
Today on TVNZ1's Q+A, host Corin Dann spoke to Ms Adams about her reaction to Budget 2018, delivered on Thursday.
Ms Adams told Mr Dann that tax cuts should not be off the table.
"I would like to make sure that we don't take any more than we need, and I would absolutely want to make sure that, every dollar we do take, we spend effectively and in a targeted way,"she said.
"This government talked a big game on that, haven't delivered. And I have to say, the numbers that they put out pre-election — they told us all, 'Look, we've got this fully costed plan' — that plan has been completely shredded in this Budget, which has to tell you that they didn't have the skills and the understanding of what it is to be government."
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