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Innovation Technical Amendments

Key documents

The $1.1 billion National Innovation and Science Agenda (NISA) was announced on 7 December 2015 and contained a range of tax measures to support innovative Australian businesses.

These tax measures included the introduction of the Tax Incentive for Early Stage Investors, as well as amendments to the Venture Capital Limited Partnership and Early Stage Venture Capital Limited Partnership regimes.

This consultation seeks stakeholder views on technical amendments to clarify the law and ensure that investments in FinTech companies are eligible for support under each programme. The amendments will also clarify the operation of certain provisions in the tax law to ensure they operate consistently with their policy intent and provide greater certainty to stakeholders.

Submissions

No submissions are currently available.