Fears govt business measure open to fraud

Tax office staff are concerned fraudsters will take advantage of the federal government's $20,000 small business instant asset write-off.

Freedom of Information documents reveal tax office staff are worried the key measure of Treasurer Joe Hockey's second budget could be misused, the ABC reports.

The internal ATO briefing document says fraudsters will take advantage of the more "complicated environment" by trying to look like legitimate businesses taking advantage of the initiative.