Your company must have completed a ESIC report if it issued:
- new shares to one or more investors during the financial year, and
- those shares led to investors being able to access early stage investor tax incentives.
By completing this reporting accurately and on time, you're helping investors access and substantiate their tax offset claims.
You must report the information to us 31 days into the following financial year (this is generally 31 July). For example, if you issued new shares during 2025–26, you must lodge your information report by 31 July 2026.
If you haven't prepared your report yet, you should do so as soon as possible.
What you need to report
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
You need to report this information electronically through the early stage innovation company report form. This 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.
For more information and lodgment tips, see early stage innovation companies (ESICs).
Keep up to date
We have tailored communication channels just for small businesses – so you’ll always be up to date with the latest information and changes relevant to you.
Explore more articles in our Small business newsroom.
Subscribe to our free:
- monthly Small business email newsletterExternal Link
- email notifications about new and updated information on our website – just select the Business and organisations category to get updates relevant to you, including more articles like this one.