Former Nick Xenophon Team crossbenchers are giving the Turnbull government's business tax cuts a "fresh look", in encouraging signs for the coalition.
Rex Patrick and Stirling Griff, of the now Centre Alliance, had originally opposed the package, but have since met with top officials, including Reserve Bank governor Philip Lowe and tax commissioner Chris Jordan.
"Part of the reason behind that (opposition) was we simply hadn't had the opportunity to do due diligence on it. We now have got the opportunity to have a thorough look at it," Senator Patrick told The Australian on Wednesday.
He said he agreed with Nick Xenophon's decision to draw the line at supporting the relief for businesses with an annual turnover of up to $50 million.
But "my job is to take a fresh look at it", Senator Patrick said.
The government has still failed to win over independent Tim Storer, while Derryn Hinch doesn't want the big banks rewarded for their bad behaviour as outlined in the royal commission.
One Nation supports the tax cuts, but leader Pauline Hanson also wants the banks quarantined, with funds for their tax cut to go towards compensation for misconduct.
The government delayed putting its legislation to a vote in the upper house just before Easter, admitting it didn't have the numbers.