"Business wants certainty and there's none to be found in the Liberal leadership. Regardless of who leads the government they have an opportunity to restructure company tax to make the big end of town pay its way," Greens Leader Christine Milne said.
"The Greens would be prepared to consider a two-tiered company tax system if it shifted the burden from small businesses to the large, wealthy ones.
"A higher company tax rate for the richest businesses, in combination with new measures to combat tax avoidance should be considered, as well as the obvious budget saving of bringing an end to fossil fuel subsidies.
"There are alternatives to cruel budgets. The Greens are willing to work with any government that's prepared to start acting in the best interests of Australia," said Senator Milne.
"For too long the Liberal and Labor parties in Australia have protected the big end of town. That's why we've had budget decisions under both parties that overlook the tax havens, subsidise the polluters and go after those least able to afford it.
"With Labor we had attacks on single parents and a hopelessly watered down mining tax. Now with the Liberals we have attacks on students and the sick, while polluters are let off the hook.
"Shifting the company tax burden from small to large businesses will be good for jobs."
11 February 2015