OPPOSITION Leader Annastacia Palaszczuk announced on Thursday the first new policy from either side during the election campaign - $110 million over four years to employ 400 new nurses across the state.
"What the nurses have been saying to me ... is they've been stretched to the bone," Ms Palaszczuk said in Townsville.
"They've been working harder than ever before."
The Labor leader was critical of the Newman government's decision to cut 4800 health positions, including 1800 nurses and midwives, since it was elected in 2012.
She also hit out at the government's prolonged and bitter contract disputes with the state's doctors.
But Ms Palaszczuk was put on the defensive when asked about Labor's role presiding over the $1.2 billion health payroll debacle in their last term in power and the "fake Tahitian prince" scandal.
Hohepa Morehu-Barlow, also known as Joel Barlow, defrauded $16 million from Queensland Health between 2007 and 2011 and explained his lavish lifestyle by saying he was Tahitian royalty.
"This is a fresh start for Queensland Health," Ms Palaszczuk said. "This is valuing our working professionals."
Ms Palaszczuk said the payroll saga had "all been dealt with".
She admitted she supported the government's move to implement local hospital and health boards, but a Labor Government would return more accountability to its health minister.
Ms Palaszczuk's announcement comes on the second full day of campaigning and before Mr Newman has announced any new LNP policies.
"Maybe they've run out of ideas?" Ms Palaszczuk said.
"I have a lot more to come."
Mr Newman responded by talking up his own health policy of decentralising hospital administration, improving management, boosting funding and cutting waiting times.
He also took a swipe at Ms Palaszczuk's first policy announcement of the campaign.
"The path to better health care in Queensland is very clearly something this government has been working on and delivering on - there's more to be done," the premier said in Rockhampton.
"But it's not about the Labor Party approach, which is just to throw more money at it."
Queenslanders go to the polls on January 31.