The federal Opposition in Australia says it would cut the company tax rate from 30% to 28.5% if it wins the election.
It says the cut would apply from 1 July 2013 and would cost $A2.5 billion over four years.
The Opposition also says it would extend unfair contract protection for small business.
The ABC reports Opposition leader Tony Abbott said the tax cut would be paid for from other savings.
"We will give them (companies) a tax cut without a mining tax to pay for it," he said.
"We'll give them a tax cut without a carbon tax to pay for it. We will ensure that this tax cut is affordable in the longer term."