Julia Gillard has raised questions over Mr Abbott's ability to manage the economy.
"Mr Abbott was prepared to give Mr Wilkie $1 billion for a proposal that should properly cost the Australian Government about a third of that," she said.
"Now doesn't that tell you everything you need to know about Mr Abbott's credentials to be prime minister and why he got himself in an $11 billion black hole.
"He doesn't have $1 billion. Look at the Treasury numbers."
She also thanked the three rural independents for releasing the details of Treasury's costing of the Coalition's policies.
"I believe they have done the nation a great service by ensuring that Mr Abbott has finally had his election policies costed by Treasury," she said.
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