Simon Kouba started his first pizza business in Melbourne five years ago, and has watched everything from the cost of flour to his payroll tax bill rise even as tougher conditions make it harder to keep customers coming through the door.

“The labour market is very tight, the cost of goods is rising, and people just don’t go out as much as they used to,” Mr Kouba told The Australian Financial Review. “Getting bums on seats during the weekdays is a struggle.”