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The New Tax Incentives for Early Stage Investors

Published on 15 Sep 2016 | Took place at Leonda By The Yarra, Hawthorn, VIC

This event covered:

  • a general overview of some of the key tax issues affecting startups in Australia
  • a technical analysis of the new startup investor tax concessions
  • an update on the new employee share scheme tax rules for startup companies that were enacted on 1 July 2015.

Individual sessions

The new tax incentives for early stage investors

Author(s):  Shaun CARTOON,  Anfeng He

This paper covers:

  • background to the TIFESI regime
  • does the company qualify as an ESIC?
  • can a company apply for a private ruling?
  • are the shares eligible for the tax incentives?
  • is the investor eligible to access the tax incentives?
  • how does the CGT exemption for investors operate?
Materials from this session: