Confidence we could see an uptick in offshore infrastructure investment under tax setting changes

The Government's set aside 65-million dollars over four years to loosen the capitalisation rules for investors - that could be putting them off.

Dentons tax partner Bruce Bernacchi says this is a more tax-efficient way of funding infrastructure.

He says if you don't allow infrastructure to be funded in a way that's economically viable, we're just not going to get the investment we need from offshore.

The Government's also allocating 10-million dollars to help start ups attract staff by deferring taxes on shares.