WINNERS

Motorists - $300 saving per car over six months with fuel tax cut

Universities - extra spending on research commercialisation

Jobseekers - training to get into digital jobs

Low and middle-income earners - $420 cost of living relief

Regional Australians - extra road, rail, communications and business support

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LOSERS

Underemployed - the underemployment rate stands at 6.6 per cent

State schools - Payments for state and territory government schools to drop by $796.5 million over four years

Recreation and culture - Drop of 13.9 per cent in real terms in spending over four years

Sport - Funding down 38.7 per cent in real terms over four years as community programs end

Health department bureaucrats - 381 positions to go as various programs come to an end

Australian Associated Press