Tasmania's Liberal treasurer has spruiked an increased budget surplus and "record" infrastructure spend but the state opposition believes the devil lies in the revenue detail.
Peter Gutwein will on Thursday hand down his first budget since the government was returned to power in March.
He's promised to build on the state's strong economic outlook, deliver a $75 million surplus and invest heavily in health and education.
"The budget has never been in better shape. We'll deliver a surplus in each and every year of the forward estimates," Mr Gutwein said.
"Over the last four years we have built a strong financial platform and have laid the foundations to take Tasmania to the next level.
"I am pleased that last year's budget forecast of a $54 million surplus will be surpassed."
More than $24 million for road upgrades in the state's north and west has already been announced as part of the "record" infrastructure spend.
An extra $24 million over four years has been allocated towards a redesign of the state's maligned child protection system, which has for years been plagued by reports of understaffing and a lack of resources.
However Labor has accused the Liberals of being headstrong without an assurance of future GST funding.
The Commonwealth is yet to respond to the Productivity Commission's report into GST allocation for states and territories.
"The treasurer has accepted Malcolm Turnbull's guarantee given in a radio interview as enough to justify the development and release of a budget that is reliant on the GST for 40 per cent of revenue," Labor MP Scott Bacon said in a statement.
"This is a dangerous and cavalier approach."
The Liberals were re-elected in March with 13 seats of the state's 25-seat lower house.