You are just spinning crap to hide the incompetency of Labor. Costelloe's last full year budget (06-07), showed revenue of a tick over $237b, and he still managed a surplus http://www.budget.gov.au/2006-07/fbo/html/02_part_1-01.htm. You are trying to say in the 07-08 year, where Labor were holding the purse strings for over half the period, you'll cherry pick that as Costelloe's highest revenue year.
As you pointed out, Labor's worst year was $284b revenue, yet they still could not manage a surplus in that, or any other.........what hopelessly incompetent fools they were. Similarly incompetent as the trolls they hire and the current batch of Labor-lite Liberals.