The Australian Greens today reaffirmed their support for penalty rates and pledged to oppose any changes from a future Abbott government.

Greens Deputy Leader and industrial relations spokesperson, Adam Bandt, said the Greens were a vital line of defence against any Abbott-led attacks on people's rights at work.

"As the Greens have repeatedly said, penalty rates are a recognition of the unsociable hours that many people work," said Mr Bandt.

"Many people, especially young workers, rely on penalty rates to earn a living wage," Mr Bandt concluded.

Australian Greens spokesperson for small business, Senator Peter Whish-Wilson, has responded to Kevin Rudd's small business announcements by calling on him to back the Greens' plan to cut their taxes by 2%.

"Cutting red tape by reducing the GST compliance burden for small business is worthy of discussion and the Greens will consider supporting these moves," said Senator Peter Whish-Wilson.

"However, what Australia's small businesses need is a boost to their bottom line and that's why I'm calling on Kevin Rudd to back the Greens plan to cut their tax rate by 2%.

The Australian Greens launched a plan to help Queensland's small businesses flourish at a locally owned Brisbane florist today.

"The Greens are proposing a company tax rate cut from 30% to 28% for companies with turnovers of less than $2 million dollars, changes to depreciation write-offs and strengthening the role of the national Small Business Commissioner," Queensland Greens Senator Larissa Waters said.

"In Queensland there are more than 400 000 small businesses which will benefit from our plan.

While everyone now recognises the importance of Tasmania's ‘brand' the Greens were the first political party to recognise the importance of Tasmania's clean, green image as our competitive advantage. Well marketed identifiable products, adhering to ethical, health and environmental standards will command price premiums and continue to grow Tasmania's world class reputation.

The Australian Greens have announced a plan to ease the pressure on small business by expanding tax breaks and strengthening the role of the national Small Business Commissioner.

Senator for Western Australia Scott Ludlam said The Greens’ plan to lower the company tax rate from 30% to 28% for companies with turnovers of less than $2 million dollars would be a huge boost for small business in Western Australia.

Senator Peter Whish-Wilson, Australian Greens spokesperson for small business, said Tony Abbott's offensive statements in Launceston today exposed his lack of vision for Tasmanian small business, the engine room of our State economy.

"Tony Abbott claimed today he has a 'special focus' on the Tasmanian economy but what his statements really show is that he has no vision for the small business sector that is the backbone of this state," said Senator Peter Whish-Wilson.

Today Senator Peter Whish-Wilson responded to Tony Abbott's promises on jobs by calling on him to come clean on what the Coalition plans really mean for Tasmania.

"He's apparently here to talk about jobs but what he is covering up is a Coalition jobs and wealth destruction plan.

"How many Tasmanian public servants will lose their jobs under an Abbott government?

"If he scraps the Clean Energy Package, how will he replace the $70m per annum boost from Hydro Tasmania used to help pay for healthcare, education and policing in this state?

The Australian Greens have announced a plan to ease the pressure on small business by expanding tax breaks and strengthening the role of the national Small Business Commissioner.

These new initiatives follow yesterday's announcement that the Greens would lower the company tax rate from 30% to 28% for companies with turnovers of less than $2 million dollars.

Small businesses play a vital role in the economy, providing jobs to almost half the workforce and they are part of the community in a way big business can never be. The Greens know the burden and risk that many people take on when they establish a business.

The old parties take the small business sector for granted, while their policies invariably promote the interests of big business and their lobbyists.

The Australian Greens understand the pressure that small businesses are feeling. We also recognise that a healthy small business sector means a strong Australian economy. They play a vital role in the economy, providing jobs to almost half the workforce. Small businesses are also part of the community in a way big business can never be.

The old parties take the small business sector for granted, while their policies invariably promote the interests of big business and their lobbyists.