[Previous](https://www.essbiztools.com/ess-library-individual-purchase/product/49-003-041-unlisted-public-companies)

[Next](https://www.essbiztools.com/ess-library-individual-purchase/product/51-003-046-self-assessment-for-early-stage-innovation-company)

  #   003-045 - Early Stage Innovation Companies

     [![](https://www.essbiztools.com/images/com_hikashop/upload/library-papers.jpg)](https://www.essbiztools.com/images/com_hikashop/upload/library-papers.jpg)

  The object of an Early Stage Innovation Company (ESIC) is to encourage new investment in small Australian innovation companies with high growth potential by providing qualifying investors with a tax offset and a modified Capital Gains Tax treatment.This paper gives an overview of the Early Stage Inn ...[Read more](#hikashop_show_tabular_description)

     $11.00

   [Add to cart](https://www.essbiztools.com/ess-library-individual-purchase/product/updatecart/add-1/cid-50)

 The add to cart button will appear once you select the values above

    - Description
  - Specifications

 The object of an Early Stage Innovation Company (ESIC) is to encourage new investment in small Australian innovation companies with high growth potential by providing qualifying investors with a tax offset and a modified Capital Gains Tax treatment.This paper gives an overview of the Early Stage Innoviation Companies and has been written under the following headings:

- Object Of Early Stage Innovation Company
- Eligibility For Early Stage Innovation Company
- Company Must Satisfy Two Limbs
- Gateway Test
- Commentary On Eligibility Requirements For 100 Points
- Principles Based Test
- Not Listed On A Stock Exchange
- Taxation Returns
- Determination Of Status
- Investors Tax Treatment
- Investors
- Summary Of Offer
- Professional Advice