Treasurer Josh Frydenberg says tax cuts for big businesses won't be revisited, but cuts for smaller businesses could be accelerated.
Former prime minister Malcolm Turnbull announced the shelving of the tax cuts after they were blocked by the Senate, but his successor Scott Morrison has yet to signal his approach.
"We've made it very clear those big company tax cuts, we've left those behind," Mr Frydenberg told reporters in Canberra on Wednesday.
"What we are focusing on are those businesses that are up to $50 million in turnover."
The treasurer said progressively cutting the tax rate for smaller businesses from 30 per cent to 25 per cent, which was due to happen by 2027, could happen faster.
"We will look at how we can accelerate this and provide the support to those businesses," Mr Frydenberg said.
The tax rate for businesses with turnovers up to $50 million is currently 27.5 per cent, and it will stay that way if Labor is elected.
Bill Shorten was planning to roll the tax cuts back, but now says a Labor government will keep the 27.5 per cent rate in place and won't drop it to 25 per cent.
