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 Innovation Companies and has been written under the following headings:
- Getting Started On Self-Assessment
- Three Year Incorporation Test
- Six Year Incorporation Test
- Australian Business Register Test
- Gateway Test
- Self-Assessment Statement - Gateway Test
- The Principles Based Test
- Assistance In Determinations For The Principles Based Test
- The Principles Based Test Question
- Investors and ESIC
- Investment Readiness For An Early Stage Innovation Company
- Investment Pitch For An Early Stage Innovation Company
- The ESIC Process
- Professional Advice
