Skip to main content

Previous

Next

012-058 -Tax Incentives for Early Stage Investors

The tax incentives for early stage investors have been legislated and implemented from 1 July 2016.  This legislation will allow investors to qualify for two separate tax incentives if they invest in Australian Innovation companies.The end result is that an investor will qualify for two incenti ...Read more
$11.00


  • Description
  • Specifications

The tax incentives for early stage investors have been legislated and implemented from 1 July 2016.  This legislation will allow investors to qualify for two separate tax incentives if they invest in Australian Innovation companies.The end result is that an investor will qualify for two incentives:

  • When they invest they will be eligible to an immediate 20% of their investment value as a non refundable tax offset capped at $200,000.
  • When they dispose of their investments they may be exempt from any Capital Gains Tax as long as certain time related conditions are satisfied.

This paper gives an overview of Tax Incentives for Early Stage Investors and has been written under the following headings:

  • Tax Incentives Available For Investors
  • Qualifying For The Tax Incentives
  • Self Assessment
  • Investment Amounts
  • Sophisticated Investor
  • Limit On Tax Offset
  • Capital Gains Tax Treatment
  • Schemes to Qualify For The Tax Incentives
  • Tax Incentives Not Available When
  • Professional Advice