Asset write-off won't be rorted: Hockey

Treasurer Joe Hockey is confident a new accelerated depreciation measure for small business won't be rorted.

Mr Hockey said the $20,000 tax initiative aimed at encouraging business to buy new equipment was actually bringing forward the write-offs that would have otherwise occurred over a number of years.

The treasurer told the National Press Club on Wednesday he had confidence in the measures that prevent rorting and that he's "sure the tax commissioner does as well".