The object of an Early Stage Innovation Company (ESIC) is to encourage new investment in small Australian innovation companies with high growth potential by providing qualifying investors with a tax offset and a modified Capital Gains Tax treatment.This paper gives an overview of the Early Stage Innoviation Companies and has been written under the following headings:
- Object Of Early Stage Innovation Company
- Eligibility For Early Stage Innovation Company
- Company Must Satisfy Two Limbs
- Gateway Test
- Commentary On Eligibility Requirements For 100 Points
- Principles Based Test
- Not Listed On A Stock Exchange
- Taxation Returns
- Determination Of Status
- Investors Tax Treatment
- Investors
- Summary Of Offer
- Professional Advice
