Department of Industry,
Innovation and Science - logo
Venture capital companies provide risk capital to innovative early-stage businesses to fund their commercialisation activities. These companies help convert research and development into commercial outcomes. They support improved productivity, competitiveness and economic diversification.
We encourage venture capital investment through:
These programs attract capital into the venture capital sector, build investment skills, and help support the growth of globally competitive businesses.
The ESVCLP helps attract investors by providing flow-through tax treatment and a complete tax exemption for investors on their share of profits made by the ESVCLP on eligible investments. Investors also receive a 10 per cent non-refundable tax offset on capital invested during the year.
The VCLP provides flow-through tax treatment for investors, as well as a tax exemption for eligible foreign investors, on their share of profits made by the VCLP on eligible investments.
Last updated: 4 January 2019
Content ID: 27191