The coalition will support this amendment. Driving digital uptake in small businesses is a crucial productivity measure. The government's failure to legislate this measure in a timely fashion has had a chill on investment and left small business with enormous uncertainty about whether they can make these investments. The ATO website currently actively discourages the use of this measure, stating:

These measures are not yet law. You cannot claim the boosts until the law is enacted.

This amendment goes a long way to addressing the government's inaction on this measure.