QUESTIONS WITHOUT NOTICE

Senator HUME (Victoria—Deputy Leader of the Opposition) (14:00): My question is to the Minister representing the Prime Minister, Senator Wong. The Prime Minister recently announced that small businesses will receive favourable capital gains tax treatment if they are classified as innovative. Can the minister advise what a cafe would need to do to qualify as innovative?

Would a cafe that introduces a new type of coffee on its menu or creates a new breakfast item, or adds a QR code to its menu be classified as innovative and receive favourable tax treatment?