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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:
- Early Stage Venture Capital Limited Partnerships
- Venture Capital Limited Partnerships
These programs attract capital into the venture capital sector, build investment skills, and help support the growth of globally competitive businesses.
Early Stage Venture Capital Limited Partnerships (ESVCLP)
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.
Venture Capital Limited Partnerships (VCLP)
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: 8 December 2020
Content ID: 27191