In a speech delivered by the Treasurer on Friday, he commented that "we want to give a tax break to small business, which we'll be talking about in the upcoming Budget. And why? Because we want to give small business a chance to reinvest. ... especially start-up businesses, they're capital-poor when they start up, but they're intellect-rich. And what we want to do is find a way to facilitate their growth, their investment, their commercialisation, without government picking and choosing winners and losers."