The Turnbull government is in talks with the Nick Xenophon Team over Senate backing for the entire rollout of its plan to cut the company tax rate.
And it's using a sweetener in the form of Haigh's Chocolates to win over the South Australian group of three senators.
NXT has all but scuttled government plans to lower the tax rate for all companies from 30 per to 25 per cent, insisting it will only support a cut for those with an annual turnover of less than $10 million.
Treasurer Scott Morrison, who met with Senator Xenophon on Wednesday, said there was nothing new about the NXT's position which it had held since the July election.
In a bid to win over the group, Mr Morrison used Haigh's as an example of a company with a turnover higher than $10 million.
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"That company now obviously wants to continue to do well in South Australia and they would benefit from the corporate tax rate being reduced," he told ABC radio on Thursday.
"Haigh's Chocolates is not Microsoft."
Haigh's is the oldest family-owned chocolate maker in Australia, employing more than 500 people in its Adelaide factory and retail stores there and in Melbourne and Sydney.
Mr Morrison said he was pleased crossbench senators, including NXT, have indicated support for a tax cut for small businesses.
"I take that as a positive," he said.
