By essentially providing a tax refund or in the case of larger companies a non refundable tax offset.

45% refundable tax offset
Companies with less than $20 million in turnover per annum are entitled to a refundable tax credit (cash) at a rate of 45%.

40% non - refundable tax offset
Companies with a turnover of 20 million per annum or more are entitled to a 40% non refundable tax offset.