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  • Early stage innovation companies

    From 1 July 2016, if you invest in a qualifying early stage innovation company you may be eligible for modified capital gains tax (CGT) treatment, under which you may disregard capital gains on qualifying shares that are continuously held for at least 12 months and less than ten years.

    You must disregard capital losses made on an investment in a qualifying early stage innovation company that is held for less than ten years.

    See also:

    Last modified: 25 Oct 2018QC 52501