Treasurer Josh Frydenberg has dropped the boot into Labor for trying to mend ties with business leaders following the party's shock federal election loss.
Shadow treasurer Jim Chalmers met dozens of businesses and spoke at 11 industry forums last month, as the opposition tries to recalibrate its approach to economic growth.
"They may have changed their language, but they haven't changed their tune," Mr Frydenberg told Sky News on Thursday.
"The thing about the Labor Party is they went around talking about the top end of town, criticising small business, attacking retirees, wanting to increase taxes on people who bought an investment property.
"That's in their DNA. Are they saying they believed it before the election but they don't believe it now? No one can take them seriously."
Australian Associated Press