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The new tax incentives for early stage investors paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 15 Sep 16 by VICTORIAN DIVISION, THE TAX INSTITUTE

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?

Author profiles

Shaun Cartoon FTI
Shaun Cartoon, FTI is a partner in Arnold Bloch Leibler’s tax practice. He advises a range of clients, including ultra-high-net-worth individuals, ASX listed companies and large private groups. Shaun’s practice includes a specialty advising on ATO audits and disputes, taxation of offshore assets and structures, issues and disputes concerning tax residency and asset protection. - Current at 09 July 2025
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Anfeng He FTI
Anfeng He, FTI, is a Managing Associate in the Tax Group at Allens. He advises taxpayers on a broad range of corporate tax issues, with a focus on transfer pricing, tax disputes and the resources sector. He holds a Master of Laws from The University of Melbourne. - Current at 09 August 2023
Click here to expand/collapse more articles by Anfeng He.

 

Individual sessions

The new tax incentives for early stage investors

Author(s):  Shaun CARTOON,  Anfeng He

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