3 have just upped the ante with a new monthly subscription plan trying to snare small businesses dubbed ‘The Works’.

For $110 a month SMBs will have a greater choice of services including more talk, email and mobile Internet value. The 3GS is being offered to your everyday user for zero dollars upfront on a $99 a month plan which includes:1.5GB data, international calling with plan inclusions, unlimited access to email on 3, instant messaging, 3,000 minutes of national voice calls, 500 SMS, MMS messages and 3GB of data.

3 are also offering with The Works Plan a ‘free’ Nokia E71 handset and as reported via iTWire consumer users of Optus service are being offered the new 3GS iPhone with 1.5GB of data and unlimited calls although this is not for businesses.