Federal Treasurer Wayne Swan has flagged tax changes to allow businesses to use their financial losses more appropriately.
Speaking at the federal government's two-day tax forum in Canberra, Mr Swan said he was pleased with discussion so far.
"I think it's good to have a discussion about what we can do further to recognise, for example, that some businesses can't actually use their losses appropriately," he said.
"We may need to make some changes in that area."
The government was interested in following that up "because we understand what is happening to many businesses", the treasurer said.
Mr Swan said he had enjoyed listening to some "great conversation" and it demonstrated why the tax forum was necessary.
There had been conflict in the conversation around whether the corporate tax rate should be cut from 30 cents in the dollar to 25 cents across every company in the country.
"Or should we think about, given the fact that there is enormous structural change, given the fact that the dollar is so high ... putting in place some business measures which reflect the pressure those businesses are under so that they can continue to employ and invest," Mr Swan said.
"That's where I think there is some real common ground here today.
"I think everybody recognises that in the environment we are in, the structural change that we anticipated 18 months ago is far bigger than what anybody thought would happen at that time."
