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  2023

Start ups and raising money – from the perspective of the investor and from the start up entity

Source: QLD

Published Date: 16 Feb 2023

 

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There are a large number of tax concessions available, not only to support new businesses but also to encourage investors and new capital. There are also extra costs along the way to attract investors, and consequences of changes in ownership. This presentation cover some particular tax issues arising, both from the perspective of the investor and the start- up entity, as follows:

  • Franked distributions and capital raising- the impact of the proposed legislation 
  • The growth of pe funds – delving into the tax concessions and traps of investing via ESVCLPs and VCLPs 
  • New capital injected and the failure of COT and the impact on losses 
  • Some alternative funding arrangements – convertible notes and interests, converting debt to equity and the tax issues 
  • The costs of capital raising, what is deductible, what is 40-880 and what is black hole? 
  • The ESS start up concessions, what are the traps; ESICs – to rule or not to rule, and who can rely on it anyway? 

Individual Session

Author(s): Michael Anderson
Materials from this session:

Author(s)

Details

  • Published By: Michael Anderson
  • Published On:16 Feb 2023
  • Took place at:JW Marriott Gold Coast Resort & Spa

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