Steven Marshall says there will be cuts to South Australia's public service under a Liberal government, and is not ruling out cutting the jobs of teachers and nurses.
In a heated exchange at a people's forum hosted by Sky News and The Advertiser in Adelaide on Wednesday night, Mr Marshall said a Liberal government would halve the emergency services levy and cut land tax.
"We want to cut some slack to people who have worked hard and accumulated an asset, not always bashing them with higher and higher costs of living and hits to their household budget," the opposition leader said.
Premier Jay Weatherill was quick to bite back, telling the forum the tax cuts would be paid for by cuts and privatisation.
"The both of you (Steven Marshall and Nick Xenophon) teamed up to cut $210 million out of South Australian schools and that is what will be happening here in South Australia if you two get the opportunity," he said.
Mr Marshall said the Liberal Party will release its campaign costings document on Thursday, which will include a "modest" efficiency dividend.
"It's modest because we haven't made crazy promises like $279 million for a tram to Norwood that nobody wants," he said, referring to a recent election pledge made by the premier.
Mr Marshall said the Liberals want to "protect all frontline services" but would not rule out cutting the jobs of teachers and nurses.
"There's a cut actually envisaged in the forward estimates and yes, the Liberal Party will be preserving that," he said.
South Australians go to the polls this Saturday, March 17.