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The Liberal party is offering to give start-ups a leg-up with new tax offsets, if it wins government. Opposition leader Peter Dutton has started the day at the Sydney's Royal Easter Show.

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00:00Opposition leader Peter Dutton has spent his morning, his Easter Saturday morning, in a very similar way to many Sydneysiders here at the Royal Easter Show.
00:11He met with some cows, alpaca, bought some meat pies, a couple of show bags here in the pavilion too.
00:17But the main game for the opposition leader is talking small businesses.
00:21He set a goal to see the number of small businesses in Australia grow by 350,000 over the first four years of a Dutton government.
00:31And he's offering tax incentives for start-ups as well.
00:35If they meet certain criteria, they have to be small businesses, be incorporated.
00:39But look, the way this tax incentive would work is it's a three-year scheme.
00:43It would mean in the first year of this company's operation, they would only pay tax on 25% of the first $100,000 earned.
00:51And then 50% of the second $100,000 earned.
00:55And that tax discount would then be progressively tapered off in years two and three.
01:01Our policy is designed to support those businesses and to help them grow.
01:0530,000 small businesses have closed under this government.
01:08This government's been a disaster for small business.
01:10And we want to make sure that we can clean up Labor's mess and try and bring some of those costs down.
01:15Because our gas reservation policy, in addition to our support of small businesses, means that you've got the ability to reduce the costs across society.
01:27Questions about nuclear power are never far away from opposition leader Peter Dutton, though.
01:32He was asked this morning about the popularity of it, said that he didn't choose nuclear power as a proposal to take to the Australian people because it was an easy political fight, but that he thinks it is the best energy solution for Australia going forward.
01:48He was also asked if he plans to visit over the next couple of weeks.
01:52Of course, we're just two weeks away from polling day now and just days away from early voting.
01:56So he was asked if in the next couple of weeks he plans to visit a site where a proposed nuclear plant would be.
02:04Didn't give a direct answer there, said that the program rather will come in time.

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