CANBERRA, Aug 8 (Reuters) - Australia's 14 million voters decide on August 21 whether Prime Minister Julia Gillard's centre-left Labor or Tony Abbott's conservative opposition will hold power for the next three years.
Here are policy differences between the government, the conservative Liberal-National opposition, which launched its campaign on Sunday, and the Greens party, expected to hold the balance of power in the Senate after the election.
TAX
* GOVERNMENT: A proposed 30 percent tax on coal and iron ore mining profits from 2012. Company tax cut from 30 percent to 29 percent from 2012-13 for small business, and from 2013-14 for big companies. Tax cuts to offset for higher employer payments into worker pension funds, from 9 percent to 12 percent, by 2019-20.
* OPPOSITION: Promises to kill off the government's proposed mining tax on the first day of a conservative government. Cut company tax to 28.5 percent from 30 percent from July 2013. But big companies pay a matching 1.5 percent levy to fund parental leave policy. To announce tax reform agenda within 12 months.
* GREENS: Miners should pay more tax, but the money should be kept in a fund. Has not rejected new mining tax, but critical of watered-down version, and demands scrutiny of details.
ECONOMY
* GOVERNMENT: Budget to return to small surplus from 2012-13 and a 2 percent cap on new expenditure pending bigger surpluses.
* OPPOSITION: Produce a national economic blueprint within a month. Stronger control on spending and cut 12,000 public service jobs with a two-year recruitment freeze. Faster pay down of government debt, and return to surplus budgets from 2012-13.
* GREENS: Supported the $42 billion stimulus package, which saw Australia avoid recession in 2009, after winning an extra $400 million for various issues. With the economy improving, now say the stimulus should be wound back.
PARENTAL LEAVE
* GOVERNMENT: Fund 18 weeks on minimum wage from January 2011.
* OPPOSITION: A 1.5 percent tax on companies earning more than A$5 million ($4.5 million), to fund 26-week leave scheme on the mother's wage, up to A$150,000. Scheme to start in 2012.
* GREENS: Want to improve the government's Paid Parental Leave scheme by extending it from 18 to 26 weeks, plus superannuation, and guarantee to leave.
TELECOMMUNICATIONS
* GOVERNMENT: Build a $33 billion super-fast national broadband network. The plan involves an A$11 billion deal with phone giant Telstra to use its infrastructure.
* OPPOSITION: Will scrap the national broadband network to save at least A$18 billion.
CLIMATE:
* GOVERNMENT: A 5 percent carbon emissions cut by 2020. Carbon emissions trade scheme delayed until the end of the Kyoto period in 2012 and dependent on what other countries do. An assembly of 150 people to help build consensus for a price on carbon. Rebates to trade in inefficient cars. New coal-fired power stations must have carbon capture and storage.
* OPPOSITION: Match 5 percent emissions cut by 2020, but no carbon emissions scheme. A A$3.2 billion climate policy to include A$1 billion emissions reduction fund to help individuals and industry cut emissions. Also, the planting of 20 million trees, a A$1,000 solar panel rebate and soil carbon storage.
* GREENS: A two-year carbon tax set at $23 a tonne on the biggest polluters, with $5 billion returned to households, a long-term 100 percent renewable energy target, $4.5 billion in green loans for big renewable energy projects.
IMMIGRATION
* GOVERNMENT: With predictions the population could swell from 22 million to nearly 36 million by 2050, the government is targeting a sustainable population policy. Net immigration to fall from around 300,000 in 2009 to around 145,000 by 2012.
* OPPOSITION: Annual net immigration not to exceed 170,000. Growth of no more than 1.4 percent against 2.0 percent currently.
* GREENS: Growth must be environmentally sustainable.
ASYLUM SEEKERS/BORDER PROTECTION:
* GOVERNMENT: Asylum seekers to be processed at a centre in East Timor, although the plan needs that country's backing.
* OPPOSITION: Pledged to jail people-smugglers for a minimum 10 years for repeat offenders. Reintroduce "Pacific Solution" of detention of asylum seekers in the Pacific island nation of Nauru and halting refugee boats before they reach Australian waters. The policy won conservative parties the 2001 election.
* GREENS: Increase the annual refugee intake by 20,000. Abolish detention of asylum seekers, keep health, security checks. Oppose offshore processing. Create a visa for refugees from Pacific islands threatened by rising sea levels.
HEALTH
* GOVERNMENT: Plans to take over 60 percent of state-managed hospital funding to improve overstretched health system. A$276 million over four years for mental health and suicide prevention.
* OPPOSITION: An extra A$3.5 billion for state public hospitals, if states hand over some goods and services tax funds. An extra A$1.5 billion on mental health, clinics. Privatisation of government-owned health insurer Medibank Private, raising A$3-4 billion federally. Local management of public hospitals. ($1=A$1.10) (Reporting by James Grubel; Editing by Michael Perry and Ron Popeski)