The Herald has learnt the Opposition Leader, Tony Abbott, has approved the development of a policy for the election campaign that would outdo Labor's promised taxpayer-funded, 18-week parental leave plan.

Mr Abbott has changed his mind since advocating last year in his book, Battlelines, a parental leave scheme to be funded by a levy on business.

Business baulked at the proposal and, in a recent interview with The Australian Women's Weekly, Mr Abbott admitted that, since becoming leader, ''my thinking has moved on a bit'' and ''it's very important that any national scheme doesn't disadvantage small business''.

It is understood he has charged the spokeswoman on early childhood education and childcare, Sharman Stone, with developing a policy that would be more generous and potentially more expensive than the government's.

Last year Labor announced an 18-week national scheme that would pay the primary carer the minimum wage of $544 a week, which would be taxed.The scheme would apply to families whose primary carer earned less than $150,000 a year and the money would be paid on top of any employer-provided scheme.

The scheme was announced in the May budget but because of pressures caused by the global financial crisis, its start was postponed to next January.

It would cost $260 million a year, less than the $450 million scheme recommended by the Productivity Commission.

The Coalition scheme would go further, providing paid leave for six months, a period Mr Abbott and Dr Stone believe breastfeeding should last, if possible.It is understood Dr Stone is also working on a proposal to formalise conditions for nannies paid by parents to care for children at home.

They would be paid like childcare workers and receive employer superannuation contributions. Neither policy has been completed or costed.Soon after becoming leader, Mr Abbott described the government's parental leave scheme as ''Mickey Mouse'' and pledged to remove the means test that Labor placed on the baby bonus.