50% Tax Deduction for Small Business for spending on Captial assets
According to the press release, the deduction has jumped from 30% to 50% for all capital asset purchases over $1000 from 13th December 2008 and the end of this year. They are trying to off set the massive drop in business investment and I think this is a pretty good way to encourage small business to get out there and spend.
I have linked to a few news articles in the comments
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