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myTax 2017 Early stage investor

How to claim the early stage investor tax offset when you lodge your return using myTax.

Last updated 11 June 2017

You may be entitled to claim an early stage investor tax offset if you invested in a qualifying early stage innovation company in 2016–17.

To qualify for this tax offset there are requirements that you as the investor, and the early stage innovation company, need to satisfy.

You may also be entitled to an amount of the tax offset if you are a beneficiary of a trust or a partner in a partnership that has invested in a qualifying early stage innovation company in 2016–17.

The trustee of the trust or the partnership should provide you with details of your entitlement to the offset arising from those investments. If you have not been advised of your share of the offset, contact your trustee or partnership.

The maximum amount that you can claim for this offset in 2016–17 for all your investments made in 2016–17 is $200,000 (or $10,000 if you do not meet the requirements of the 'sophisticated investor' test under the Corporations Act 2001).

The maximum amount of $200,000 includes your entitlement together with the entitlement of your affiliates for 2016–17.

This tax offset is non-refundable, however you can carry it forward if you do not use it fully in 2016–17.

For more information, see Early stage investor.

Completing this section

  1. See Calculating the offset (Steps 1 to 3) to work out your tax offset amount.
  2. Enter the amount of tax offset you are eligible to claim.
  3. Select Save and continue.