This negative ad seems to work because it is not targeted at personalities, and it cites real figures with footnotes. Research in the US suggests that voters actually like negative ads such as these because they see them are providing information that they need to make their case. Not all voters though.

“This is true. All statements of fact with tangible $ to show how Labor is spending our money. It's a complete disgrace...so many unfinished or postponed projects.” Female, 25-34, Consultant