The Greens have announced a new policy to make superannuation more equitable and raise $10 billion over the forward estimates. ‘A super system for everyone' will replace the current flat superannuation tax rate of 15% with a progressive system that is closely based on a person's marginal income tax rate.

"Superannuation in Australia has become a tax haven for the wealthy. It should be a way of delivering a comfortable retirement for everyone," Greens Leader Christine Milne said.

With ongoing confusion about Coalition leadership and the government's position on company tax and a big business levy, the Greens are prepared to consider a two-tiered company tax system, combined with stronger anti-avoidance measures.

"Business wants certainty and there's none to be found in the Liberal leadership. Regardless of who leads the government they have an opportunity to restructure company tax to make the big end of town pay its way," Greens Leader Christine Milne said.

The Senate has this afternoon endorsed a Greens motion that calls on Treasurer Joe Hockey to raise revenue from the big end of town instead of imposing cuts on Australians who can least afford it.

"The Liberals have been running a protection racket for big business, at the expense of the community. That's why their government is failing," said Greens Leader Christine Milne.

"Whatever happens with their leadership in the coming weeks, I just hope the Liberals learn that they can't keep using government to protect tax avoiders at the big end of town.

Australian Greens Leader Christine Milne says a campaign by big business to be released from paying a 1.5% levy is ridiculous while the Liberals push ahead with their cruel cuts to people who can least afford to pay.

"If the Liberals had really listened and turned over a new leaf, they would be raising revenue from the big end of town instead of the poor, the sick and students," said Senator Milne.

"The Liberals should rule out proceeding with a tax cut to big business. They are the leaners in Australia and should pay more. They don't deserve a tax cut. "

Greens Leader Christine Milne says the Abbott government is determined to worsen inequality in Australia, with a cruel budget strategy that attacks the vulnerable and lets the big end of town off the hook.

"Joe Hockey needs to listen to the community and completely change tack in 2015: try running the country for the benefit of all, not ruining it for all but the wealthiest one per cent," said Senator Milne.

Greens Leader Christine Milne says reports the Abbott government will target 175 government agencies for abolition is a warning sign that the cruel and warped priorities from the May budget are set to continue in the government's Mid Year Economic Forecast.

"Instead of raising revenue from the big end of town, the Abbott government seem set to continue its slash and burn agenda against the public service, the unemployed, students and the sick," Senator Milne said.

The Australian Greens say Tony Abbott and Joe Hockey's Coalition government is responsible for poor economic growth figures.

"Relying on a dig it up, cut it down economy means Australia is disproportionately dependent on global commodity prices over which we have no control," said Greens Leader Christine Milne.

"The confidence of the community is shattered because of Tony Abbott's arrogance and single-mindedness over his cruel budget. No amount of Santa consumerism will overcome community scepticism.