Opposition leader Tony Abbott admits proposed business tax cuts for some companies will be offset by the coalition's paid parental leave levy.
But Mr Abbott says most will still be better off.
Mr Abbott has confirmed a coalition government will cut the company tax rate from 30 per cent to 28.5 per cent from July 1, 2015.
He says he could not say how many jobs would be created as the opposition lacked access to the necessary Treasury modelling.
Asked if the tax cut would be cancelled out by the parental leave levy, he replied: "Yes they will, but the important thing today is we are reducing company tax."
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He said he would reveal more details about his paid parental leave scheme next week.
Mr Abbott said many of the 37,500 business with revenue exceeding $5 million, which will pay the parental leave scheme levy, would still be better off.
"We are doing something for job security," he said.
