The Budget promises tax relief for black hole business expenditure.
However, Treasury officials say together with some other changes such as those relating to charitable donations, it will cost the Government only about $7 million over four years.
Accounting firm Deloitte chief executive Thomas Pippos said the tax changes remove a number of irritants for business.
He said there is a simplification in terms of individuals filing their tax returns and in many instances that will mean a continuation of the status quo as deductions are already being taken.
Mr Pippos said those in the private sector believe these things should be deductible from a tax point of view.