In short:

The Coalition's budget bottom line would be $7.9 billion worse off than Labor's in the first two years of a Dutton government, and $21.8 billion better off in the following two years.

Most of the budget improvement comes from a $17.2 billion public service cut, and a $3.6 billion vaping tax, but migration cuts will cost the budget $4.2 billion and nuclear power will have an eventual $118 billion "off-budget" cost.

What's next?

The Coalition has not offered a timeline for a return to surplus, but Angus Taylor says it would be achieved "faster than Labor".