Tax incentives for early stage investors

Check if you're eligible for tax incentives for early stage investors.

Check if you qualify for the tax incentives.

See the requirements to meet the sophisticated investor test.

There is a limit on the total amount you can invest to access the tax incentives if you don't meet the test.

How to calculate the early stage investor tax offset.

Tests that determine if a company will qualify as an early stage innovation company (ESIC).

Information for ESICs including requesting a ruling, what you need to report and how to report.

Information for investors including what if the company has a ruling and how to claim the offsets and more.

The decision tool will help you work out if you're eligible for the tax offset and if a company qualifies as an ESIC.

Rules apply to prevent taxpayers from obtaining tax benefits by entering into contrived or artificial arrangements.