Labor says the coalition cannot get away with claiming credit for billions of dollars in road projects started under the previous government.

Labor says the government’s road funding package is a sham.

Treasurer Joe Hockey’s first budget on Tuesday is expected to outline how $42 billion will be spent on roads to create thousands of jobs.

It is a central plank of the Abbott government’s bid to stimulate the economy as mining investment eases and reach its one million jobs target.

Labor transport spokesman Anthony Albanese says the new spend by the government is unlikely to come to more than $2 billion.

Mr Albanese says the previous government began work on $35 billion in infrastructure projects across all states and territories.

Among the most expensive were the Pacific Highway upgrades ($7.9 billion), Bruce Highway upgrades ($5.7 billion), Hunter Expressway ($1.5 billion) and Westconnex ($1.8 billion).

Labor had also set aside $4.2 billion for rail projects and studies in Melbourne, Brisbane, Perth, Adelaide and Hobart, which are all expected to face the axe on Tuesday.

And a Labor government tax-loss incentive for infrastructure projects of around $5 billion was expected to leverage $25 billion in new private sector spending.