You may be entitled to the early stage venture capital limited partnership (ESVCLP) tax offset if you contributed to an ESVCLP as:
- a limited partner of the ESVCLP, or
- an investor through a partnership or trust.
The early stage venture capital limited partnership must have become unconditionally registered on or after 7 December 2015.
If you are an investor through a partnership or a trust which is itself a limited partner of an ESVCLP, the partnership or the trust will provide you with details of your entitlement to the offset arising from the partnership’s or trust’s investment.
This tax offset is non-refundable and can be carried forward if it is not utilised fully in the current income year.
For more information, see Early stage venture capital limited partnership.
Completing this section
- To work out your tax offset amount, see Answering this question.
- Enter the amount of tax offset you are eligible to claim.
- Select Save and continue.