Corporate-tax cuts, for businesses both big and small, have been a key part of the Federal Government's current legislative agenda.
While they have been controversial overall, those proposed for small and medium-sized businesses - defined as those with an annual turnover of less than $50 million - have found more support.
Now, Prime Minister Scott Morrison wants those proposed tax cuts to be implemented sooner rather than later.
He made the announcement at a business lunch in Melbourne.
"Today, I'm announcing a further step forward in the Government's - our Government's - enterprise-and-growth plan for Australia that I first spoke of three years ago in my first Budget," he said.

"A plan to give greater incentive to small and medium-sized businesses to invest and employ Australians by dramatically accelerating the tax cuts that we have already legislated."
The plan to bring the cuts forward would cost a further $3.2 billion.
Businesses turning over up to $50 million dollars would have their tax cut to 26 cents in the dollar in the 2020-21 financial year, then cut to 25 cents in the dollar the following year.
Those same cuts were originally scheduled to start in the 2024-25 financial year.
Tax rates for small and medium-sized businesses were already cut to 27.5 cents in the dollar last year from the previous 30 cents.
Mr Morrison says the tax cuts will help many Australians.
"Australia's economy is growing. Our budget position is getting stronger and stronger because of our economic management. And because of that, we can provide further, and major, tax relief to the more than three million small and family businesses around this country, who employ more than seven million Australians, which is more than half the workforce in Australia today.

"More than half of the people who work for a living in this country today work for a business that has a turnover of less than ($)50 million. And if you go beyond Melbourne and Sydney and south-east Queensland or Perth, you go out in the regions, it's pretty much everyone."
But the problem with implementing such tax cuts has been legislating for them because the Government lacks control of the Senate.
That has forced it into tricky and lengthy negotiations with crossbench senators.
Now, Opposition Leader Bill Shorten says those negotiations may not be so difficult.
Speaking in Brisbane, he says he would consider allowing the tax plan for small and medium businesses, but he is still more intent on pushing his party's plans in health and education.
"I want to give every Australian child the best possible start in life. In a beauty parade between giving tax cuts to corporations and funding education for kids, to funding our hospitals, making sure that the sick can afford to see a doctor, I'm always going to pick our kids, and I'm always going to pick the sick, over corporate-tax cuts, " he said.

"But if it's affordable, well, then we'll look at doing both. But, at this stage, we want to crunch the numbers, and I need to go through the proper processes of consulting with my colleagues."
A more strident opposition to the cuts is coming from the Greens.
Leader Richard Di Natale has told Sky News the tax cuts would not help smaller players as much as the Government claims and the cuts are based on a failed economic theory.
"What we need to do is get away from this notion that, somehow, cutting taxes for outfits with a turnover of $50 million is anything other than a huge handout to businesses that don't need it. Trickle-down economics has failed," he said.
"The era of simply expecting people to benefit from giving huge tax cuts to large businesses and corporations, those days are gone. We know that we've seen wage stagnation now for more than a decade.
"We've seen inequality worsen. And what we need to do is ensure that every cent that's directed, those many millions of dollars - close to 30 billion, that would be the effect of this huge tax cut - be invested in our schools, in our hospitals, in infrastructure, in the foundations of a decent society."

