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Tony Abbott and his Liberal Party are putting final touches on their climate change policy before it's being released on Tuesday.
The opposition leader says his party's policy will deliver the same emissions reductions as Labor but cheaper.
Mr Abbott says the coalition's policy will be easy to understand, directly address the problem and rely on incentives and not on penalties.
He says Labor's concept is almost impossible to explain, purports to reduce emissions by raising prices, and will impose a 12 billion a year cost on the economy.
