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ESIC decision tool

Last updated 6 April 2021

The early stage innovation company (ESIC) decision tool will help you work out if:

  • you're eligible for the tax offset
  • a company qualifies as an ESIC.


  • This calculator provides general guidance outcomes based on your responses to the questions.
  • Since the ESIC legislation only started on 1 July 2016 and contains new tax policy, you shouldn't rely on this decision tool alone.
  • The tool can only be used to determine the ESIC status of companies with a normal balance date of 30 June.

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