Analysis from the Australian Tax Office has revealed that voters in key states will not benefit from the Federal Government's corporate tax cuts.

Only 11% of the companies benefited are in the key states of Queensland, Tasmania and South Australia. The policy will see a tax cut 30% to 25%, as the Liberal National Party primary vote dropped almost 10 points to 30%.

Prime Minister Malcolm Turnbull staunchly advocated for the cuts, with this issue being overshadowed by the possibility of a leadership spill.

Treasurer Scott Morrison was aggressive in pushing this cut, however has not committed to taking it to the next election.