Fairfax Media on Wednesday obtained recordings of Mr Abbott's speech to a Liberal branch meeting alongside Assistant Treasurer Michael Sukkar in which he bashed the May budget and called on disgruntled members to rise up against the party's current direction.

Mr Abbott, who has made a string of critical speeches and media appearances in the past fortnight, asserted Turnbull government ministers did not believe in the "second-best, taxing and spending" budget they had been forced to deliver by a difficult Senate.

The former PM told his conservative audience the Liberal Party needed help "so that we can be what we really are", and said Australians had for too long tolerated those who did not share the fundamental God-given values that underpinned Western civilisation.

"Just at this moment, let me tell you, we're at a bit of a low ebb," he told the Melbourne meeting on Monday night.

"If you listen to some senior members of the government, because of the reality - the unfortunate reality - of the Senate, we have had to bring forward a budget which is second-best. A taxing and spending budget.

"Not because we believe in these things, but because the Senate made us do it. Well, a party that has to do what's second-best because the Senate made us do it is a party which needs some help."

Mr Abbott defended the comments on Wednesday, telling 2GB radio he had made "a pretty good speech" and "you only have to look at the support for other parties on the right to see that we are at a bit of a low ebb".

But he added: "The last thing I want to do is be difficult."

Asked about the leaked tape in an interview with the ABC, Prime Minister Malcolm Turnbull twice refused to use Mr Abbott's name or title, saying: "I'm not going to comment on the gentleman you described."

But he defended his second budget, derided by some as "Labor lite", saying it was a "great Liberal budget" that had achieved substantial savings, reduced the rate of government spending and had been "very well received".

In the audio obtained by Fairfax Media, Mr Abbott told supporters he was not pitching himself to return to the leadership because, as a conservative, "your first duty is to improve the existing situation" rather than change it drastically.

"One of the reasons why I'm speaking out is not because I think we've got to change the personnel but because I think we've got to just move the direction a little bit," he said.

"And if we can't, because of the Senate, entirely change the direction, at least don't lose the sense of what the bloody direction should be, for God's sake.

"You can't always determine the speed of the advance but, by God, we should be able to determine the direction of the advance."

Mr Abbott was invited to address Monday night's branch meeting in the electorate of Mr Sukkar, who played a significant role in creating the May budget.

Branch members were invited to "a rare opportunity to join former prime minister Tony Abbott to discuss how to navigate the political sphere as a Christian and ensure legislation supports family values".

The event was organised in conjunction with Mr Sukkar and respected HIV specialist Dr Ivan Stratov, a recent defector from the Family First party and convert to Mormonism.

A Liberal Party source who attended Monday night's meeting said the audience of about 200 was "basically in raptures" at the end of Mr Abbott's presentation.

"He is definitely on the war path," the source said. "I have never seen him speaking so well or looking so good."

Mr Abbott acknowledged that "at the moment, I'm not always the person that every Liberal wants to associate with", but thanked his friend Mr Sukkar as someone who "knows who his friends are" and "someone you can rely on".

Earlier in the week Mr Sukkar defended Mr Abbott's attendance at his branch meeting and said he was "very proud" of the Turnbull government's second budget.

"He certainly gave the government credit where it's due," Mr Sukkar told Sky News. "I don't think there was anything that was a particularly tough critique."