Small businesses would be able to earn $20,000 tax-free under an election pitch to be unveiled by teal independent Sophie Scamps, who says it would be a key bargaining chip in a hung parliament.

Dr Scamps, who represents the electorate of Mackellar on Sydney’s affluent northern beaches, said she would also push for an extension of the $20,000 instant asset write-off for small businesses which expires on June 30.