Opposition Leader Angus Taylor has one-upped the treasurer on a popular small business measure that would allow tradies to immediately write off a new ute on tax.Despite concerns housing-related tax reforms would hurt an already struggling construction industry, Treasurer Jim Chalmers' decision to make the $20,000 instant asset write-off permanent for businesses with a turnover of less than $10 million was widely welcomed by the business community on Tuesday night.After several one-year extensions, the shift was praised for giving businesses