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New approach to capital raising: Tax perspective

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Published on 01 Oct 17 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Funding for small-to-medium enterprises (SMEs), whether at the start-up phase or the expansion phase, is often critical to the success of the SME. In recent years, SMEs have changed the way they seek funding. Further, the government introduced the Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 (Cth), which introduced amendments to existing tax rules, as well as specific tax concessions to assist SMEs. The new rules also implemented significant changes impacting venture capital investment in both mature and early stage companies. This article will examine tax incentives for early stage investors, early stage venture capital limited partnerships, crowdfunding and the tax issues to the promoter, and a recap of traditional funding models such as the convertible note.

Author profile

Dragan Misic CTA
Dragan Misic, CTA, is a leading tax practitioner advising many private equity, venture capital and investment funds, as well as corporate clients. He has advised many Australian private equity and venture capital funds with their capital raisings and the structuring of their funds, including establishing managed investment trusts (MITs), venture capital limited partnerships (VCLPs) and early-stage venture capital limited partnerships (ESVCLPs). He also advises corporate clients on various income tax matters, including structuring in and out of Australia, reorganisations, acquisitions and divestments, tax disputes, management equity incentives and capital management. More recently, he has also headed the policy team at a leading financial services peak body. Dragan has over 22 years of experience with Big Four firms and a top-tier Australian law firm. - Current at 24 February 2023
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