Tax breaks for work lunches are on the cards as part of a push by the coalition to win over small businesses, as Peter Dutton looks to regain ground in inner-city Brisbane seats.
The opposition leader used a campaign rally to unveil a plan to allow tax deductions of up to $20,000 for meal and entertainment expenses for small businesses.
The deductions would only be eligible for businesses with a turnover of under $10 million and would run for two years, and be exempt from fringe benefits tax.
Alcohol would also be excluded from the proposal.
The policy announcement came at a rally to the party faithful in the electorate of Ryan, a former safe coalition seat which the party lost to the Greens in 2022.
Mr Dutton said the tax measure would provide relief to local economies.
"This is a win for the small business spending the money on their staff or clients, and a win for the hospitality venues who will see an increased spend in their businesses," he said.
"Cafes, restaurants, clubs and pubs are the lifeblood of so many local economies around the country."
Prime Minister Anthony Albanese, who on Sunday announced a $1 billion package to turn roads leading to the new Western Sydney Airport into a transport corridor, hit out at the coalition policy, saying it had not been fully costed.
"This is a guy who opposed energy bill relief, who has opposed all the measures that were put in place for small business," he told reporters in Sydney.
"Peter Dutton is yet to come out with serious policy announcements. And when he does come out with, finally, a costing, he came out with a nuclear costing that said there'd be 40 per cent less energy use compared with what the Australian Energy Market Operator says will be needed in 2050."
Both major party leaders had spent time in recent days hitting the ground in key marginal seats ahead of the federal election, despite the date not being set.
The election is due to be held by May 17, although the prime minister hosed down speculation about the timing of the poll.
