Item T8 - Early stage investor

You may be entitled able to claim this offset if you invested in an eligible qualifying Early stage innovation company (ESIC) during the current income year.

To qualify for this tax offset there are requirements that need to be satisfied by:

• you as the investor, and

• by the early stage innovation company.

You may also be entitled to an amount of the tax offset if you are a beneficiary of a trust, or a partner in a partnership, that has invested in an eligible ESIC in the current income year.

The trustee of the trust, or the partnership should provide you with details of your entitlement to the offset arising from those investments.

If you have not been advised of your share of the offset, contact your trustee or partnership.