Companies are required to complete an early stage innovation company report if they issue new shares to one or more investors during a financial year that could lead to an investor being entitled to access the early stage investor tax incentives.
If the circumstances above apply to your ESIC, you must report the information to us 31 days into the following financial year (this is generally 31 July). So, if you issued new shares during 2025–26, you must lodge your information report by 31 July, which is not far away.
By completing this reporting accurately and on time, you're helping investors access and substantiate their tax offset claims.
For each investment that you receive during the year that may give rise to an investor accessing the tax incentives, you should keep the following information to report to us:
- ABN, name and address for the investor (plus the date of birth for investors that are individuals)
- number of new shares issued to the investor
- amount paid for the new shares
- date the shares were issued
- percentage of shares in the company held by the investor immediately after the shares were issued.
How you report to us
Companies need to report this information electronically. The Early stage innovation company report form is available in:
- Online services for businessExternal Link – log in and select Lodgments from the top menu then Reports and forms
- Online services for agentsExternal Link under Client forms in the left-hand menu.
See early stage innovation companies (ESICs) for more information and lodgment tips.
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