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Tax Incentives for Early Stage Investors

The Taxation Committee of the Business Law Section of the Law Council of Australia ("Committee") is grateful for the opportunity to make a submission to Treasury on the policy discussion paper in respect of the proposed tax incentives for early stage investors ("Discussion Paper"). 

The Committee supports the proposed tax incentives contemplated by the Discussion Paper, as it will aid Australian innovation companies in obtaining valuable funding and meaningful assistance from investors. 

Subject to the comments and clarification sought below, the Committee agrees with the proposed tax incentives for early stage investors. The Committee hopes that a concise and pragmatic approach is taken in drafting the final legislation to ensure that the scheme is accessible and free from red tape. 

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