Tax incentives for early stage investors

This consultation process has now been completed. Submissions available
Consultation Type
Consultation Paper

Key Documents

On 7 December 2015, the Government announced the National Innovation and Science Agenda (NISA), including new tax incentives for early stage investors.

The tax incentives will provide concessional tax treatment for investors through a non-refundable tax offset and a capital gains tax (CGT) exemption on investments that meet certain eligibility criteria.

The incentives announced by the Government will be available according to a number of key qualifying definitions: for investors; funds which pool investors’ equity; and innovation companies. The Government wants to further develop the principles for eligibility for the incentive to ensure it is appropriately targeted.

A cornerstone of this consultation is the definition of an innovation company. The Government is keen to hear from stakeholders on the appropriate definition of an innovation company and how the eligibility principles and criteria can leverage off existing industry concepts and business practices.


44 submissions were received for this consultation, including 4 confidential submissions.

Arnold Bloch Leibler - pdf 600.53 KB
AusBiotech - pdf 176.45 KB
Badarma Start-up Fund - pdf 2.54 MB
Banki Haddock Fiora - pdf 405.48 KB
BDO - pdf 92.57 KB
CapitalPitch - pdf 160.62 KB
Cortical Dynamics - pdf 276.4 KB
CST Tax Advisors - pdf 270.66 KB
Deloitte - pdf 117.86 KB
Dickinson, Peter - pdf 74.16 KB
DLA Piper - pdf 245.67 KB
Ernst & Young - pdf 79.44 KB
Fat Hen Ventures Ltd - pdf 146.88 KB
Fisidium Pty Ltd - pdf 449.28 KB
KPMG - pdf 54.88 KB
Law Council of Australia - pdf 118.82 KB
Macpherson Greenleaf - pdf 217.69 KB
Minter Ellison - pdf 100.59 KB
Reed, Mark - pdf 116.66 KB
Research Australia - pdf 434.09 KB
Rimbal Financial - pdf 420.86 KB
StartupAUS - pdf 1.96 MB
Sydney Angels - pdf 186.41 KB
Taxpayers Australia - pdf 1.66 MB
Techboard - pdf 131.29 KB
The Tax Institute - pdf 380.47 KB
Treasury Services Group - pdf 303.24 KB
unIPartners - pdf 335.6 KB
Upstart Investments - pdf 57.07 KB