Penny Wong (SA, Australian Labor Party, Minister for Foreign Affairs) | Hansard source

Well, I think I just spoke about the capital gains tax changes that have been made for small business, and the Treasurer did speak about the fact that there are a number of tax concessions for small business. The active asset reduction is the most accessed concession for small businesses and is broadly applicable. That is the policy improvement that I was referencing when I referenced the number of small businesses who would benefit from that change.