Review of venture capital tax concessions: have your say

The consultation to review of the venture capital tax concessions is now open.
Graph papers on a desk being reviewed.

The public consultation for the joint Treasury and Industry Innovation and Science Australia (IISA) Venture Capital Tax Concessions Review is now open.

We are seeking input and insights from stakeholders on how in-scope venture capital tax concession programs operate in practice.

We are interested in hearing from businesses, institutions and individuals with experience and expertise in the Australian venture capital sector.

Have your say on our consultation site.

Submissions close at 11.59 pm AEST 3 September 2021.

Review of venture capital tax concessions

Recent trends demonstrate Australia’s venture capital industry is growing. A record $1.3 billion was raised in 2020, compared to $200 million in 2013, according to the Australian Investment Council.

This capital provides startups and small innovative businesses with funds for projects that can:

  • lead to technology improvements
  • boost productivity growth.

The Australian Government supports the development of the domestic venture capital sector through a range of programs.

As part of the 2016 National Innovation and Science Agenda, the Government implemented reforms to one of these programs. The reforms were to enhance the concessional treatment of the Early Stage Venture Capital Limited Partnership (ESVCLP) program.

Five years on, now is the appropriate time to evaluate the impact of these tax concessions.

As announced in the 2021–22 Budget, the government is reviewing the venture capital tax concessions to ensure they are fit-for-purpose and support genuine early stage Australian startups.

The Terms of Reference for the review were released on 7 July 2021.

The review will be undertaken by Treasury and IISA. It will cover the ESVCLP, the Venture Capital Limited Partnership (VCLP), and the Australian Fund of Funds (AFOFs) programs.

Treasury and IISA will undertake stakeholder consultation over the coming months.

The Review will consider the findings of this consultation alongside qualitative and quantitative data.

All findings will be summarised in a report to be delivered to the Treasurer towards the end of 2021 and will subsequently be tabled in Parliament.

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