Mathias Cormann (WA, Liberal Party, Minister for Finance) Share this | Hansard source

I have actually answered that question in many different ways over the last half hour or so. Small businesses in the past, small businesses today and small businesses into the future will be responsible for their own investment decisions, of course, their own decisions on how best to invest in their future success. As long as the various investments that they make qualify under the applicable tax laws as a tax deduction, then of course they will be able to claim that tax deduction. The government does not second-guess the commercial decisions made by millions of businesses across Australia. That is a matter for them. The reason we are pursuing this measure, the whole purpose of this measure, is to encourage profitable and successful small businesses to invest in their future success, to invest in being even more successful into the future. That is why the measure is structured as it is.