Joe Hockey wants to see the next Google come from Australia.
The treasurer says a tax cut for small businesses - the "heart and soul" of the community - will encourage start-up companies that may become big employers.
"I want to see the next Google ... come from Australia," Mr Hockey told Fairfax Radio on Wednesday.
A tax cut of at least 1.5 per cent has been flagged as part of a small business package, details of which will be revealed by the May Budget.
The promised reduction already has the support of key crossbenches in the Senate.
Independent senator Nick Xenophon says giving small business a boost is a sensible idea.
"It would be good for employment and I think fundamentally popular without costing the budget too much," the South Australian senator told reporters on Wednesday.
The Australian Greens would also support a two-tier corporate tax system that would shift the burden away from small business to make large, wealthy businesses pay their way.
Greens Leader Christine Milne wants to see a higher company tax rate for the richest businesses, in combination with new measures to combat tax avoidance.
However, business groups believe companies of all sizes should get the 1.5 per cent reduction as previously promised by the government, saying a two-tier system would just add confusion.
It's also not clear what happens to the 1.5 per cent levy on companies, that was going to fund the now scrapped paid parental leave scheme, or what happens to small businesses that don't pay corporation tax.
"Big business is in good shape. Bigger business will not be paying anymore tax than they are paying today," Mr Hockey said.
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