Miscellaneous 2017

New approach to capital raising: Tax perspective

Source: The Tax Specialist Journal Article

Published Date: 1 Oct 2017


Funding for small-to-medium enterprises (SMEs), whether at the start-up phase or the expansion phase, is often critical to the success of the SME. In recent years, SMEs have changed the way they seek funding. Further, the government introduced the Tax Laws Amendment (Tax Incentives for Innovation) Act 2016 (Cth), which introduced amendments to existing tax rules, as well as specific tax concessions to assist SMEs. The new rules also implemented significant changes impacting venture capital investment in both mature and early stage companies. This article will examine tax incentives for early stage investors, early stage venture capital limited partnerships, crowdfunding and the tax issues to the promoter, and a recap of traditional funding models such as the convertible note.

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Miscellaneous 2017

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