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New tax incentives for early stage investors

On 5 May 2016, the Tax Laws Amendment (Tax Incentives for Innovation) Act 2016, which includes the tax incentives for early stage investors, received Royal Assent.



Summary:  The tax incentives provide concessional tax treatment for investments made in a range of innovative start-up companies with high growth potential.

The tax incentives provide investors with:

a 20% non-refundable carry-forward tax offset for qualifying investments, capped at $200,000 for each investor and their affiliates (combined) per year, and
an exemption from capital gains tax (CGT) for qualifying investments held between one and ten years (capital losses on investments held for less than ten years must be disregarded).

read more on this topic here.


The Australian Taxation Office (ATO)