Australia  - Both parties promise no changes to GST

Labor and the coalition both promise not to make changes to the GST if they win Saturday's federal election.

But the coalition has refused to rule out changes to superannuation.

Treasurer Peter Costello said the government, which introduced the GST in 2000, had no intention of making changes to the 10 per cent rate.

"I introduced it, I made sure there's been no increase ... and there won't be under a coalition government," Mr Costello told the Seven Network during a debate with Labor economic spokesman Wayne Swan.

In order for the rate of GST to be increased, there has to be an agreement between the six state governments, two territory governments and the federal government and the Senate.

Mr Swan dismissed Mr Costello's speculation that Labor state governments and a federal Labor government would act together to change the GST.

"There'll be no increase and no change under a (federal) Labor government," Mr Swan said.

"Over my dead body and over Kevin Rudd's dead body."

Mr Swan also said there would be no changes to superannuation to water down its attractiveness to investors.

"I made that guarantee in the parliament," Mr Swan said.

"We are the authors of the superannuation system, we are very supportive of it.

"I absolutely guarantee there'll be no changes at all."

But Mr Costello did not give a commitment.

He said Labor had not supported the abolition of tax on superannuation payouts and wanted to raid the Future Fund.

"Superannuation is under risk from Mr Rudd and Mr Swan," he said.

Both men promised to keep all the promises they had made so far in the election campaign.