Businesses with turnover of less than $2 million will be able to defer 20 per cent of the pay as you go instalment tax on business income otherwise payable in their quarterly tax payment due in February, the Financial Review reported. The federal government will outline more details of the plan today.The decision is a minor cash flow support to small businesses that would otherwise pay their tax on time.The decision begs the question, though, as to what the state may be on unsecured business debts to the Australian Taxation Office.The ATO publishes data on this point irregularly but it's not hard to guess that these are climbing faster than any other source of business credit.