Coalition coy on reversing budget measures The federal opposition has rejected suggestions it will quietly pocket the savings from some of the budget measures it is publicly opposing now. There is pre-budget speculation the Gillard government could lift the tax rate on super earnings for those with high balances. Senior Liberal Arthur Sinodinos says if the coalition wins power it will have the difficult task of assessing inherited budget measures and whether they could be reversed. "As an opposition we have an obligation to look critically and sceptically," he told ABC Radio on Tuesday. That's our role, if there's a downside, to point that downside out. Senator Sinodinos said the opposition planned to reverse cuts to the private health insurance rebate. "It's a difficult circumstance when the government is spending so much that they need to resort to increasingly desperate measures," he said. Earlier, Trade Minister Craig Emerson said there was a fiscal sustainability issue in maintaining superannuation tax concessions for high-income earners. "People who are fabulously wealthy are gaining an advantage by putting their money into super while everyday Australians face a tax rate of 30 per cent," he told ABC radio on Tuesday. There are fabulously wealthy people in Australia. I think that's undeniable. Parliamentary secretary Matt Thistlethwaite said the only change to the super system on the table at the moment was from the opposition, which plans to raise taxes on the savings of low-income earners. Any other talk about potential changes by Labor was "pure" speculation, Senator Thistlethwaite told Sky News. He urged people to wait until budget night before making any conclusions. Liberal senator Simon Birmingham said "incredibly well-informed speculation" from former cabinet minister Simon Crean was driving concerns that Labor could tinker with super savings. Until just a few weeks ago, Mr Crean was a member of the expenditure review committee or "razor gang" whose task it was to find savings in the budget, Senator Birmingham said. Claims the coalition was planning on taxing the super earnings of low-income earners was "pure bunkum."