Labour leader Helen Clark says National's planned "razor-gang" on Government spending would target things such as cheaper doctors' fees.
Miss Clark says she is certain that the Treasury would advise a National government to target universal spending and move to more means testing.
She says that would see National zeroing in on spending on cheaper doctors' fees and 20 hours free early childhood education.
Miss Clark says Labour believes some things, such as health and education, should be provided on a universal basis.
A National Party spokesperson says Miss Clark's comments are "rubbish".