Eligible Venture Capital Investors

The Eligible Venture Capital Investors (EVCI) program offers tax benefits to certain investors to help stimulate venture capital investment. Benefits include an exemption for foreign eligible investors from capital gains tax on returns from eligible venture capital investments.
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Application detail:

You can apply at any time using the application form.

What do you get?

Register as an EVCI to get equivalent tax benefits to that which the investor could have from investing through a limited partnership registered under Part 2 of the Venture Capital Act 2002 (VCA).

Who is this for?

Foreign investors seeking to invest directly in Australian businesses.

About the program

The EVCI program aims to stimulate Australia's venture capital sector. The program:

  • grants foreign entities equivalent tax benefits to partnerships registered under the VCA
  • enables entities to get tax benefits from direct investments, rather than through a partnership
  • helps Australian businesses grow by receiving financial support.

Entities can apply to Industry, Innovation and Science Australia (IISA) to register as an EVCI.

The Department of Industry, Science and Resources and the Australian Taxation Office (ATO) jointly administer the program on behalf of the Australian Government.

How it works

Applicants must apply to IISA for registration under the VCA. IISA has delegated its decision-making powers for EVCI program to authorised delegates.

A delegate must register an entity as an EVCI if all information required under section 21-5 of the VCA is included in the application.

A registered EVCI must meet ongoing registration and reporting requirements under the VCA to maintain its registration.

Once registered the eligible foreign investor can claim tax benefits on eligible venture capital investments.

Eligibility

What are the eligibility criteria?

You can apply to register if you are a tax-exempt foreign resident.

Applications must be made within 30 days of the entity making its first eligible venture capital investment.

Once registered, entities must comply with the department’s annual return requirements to maintain registration.

All information should be read in conjunction with the relevant legislation:

Applying

How do you apply?

If you would like to apply for registration as an EVCI, complete the application registration form and email the completed form to VentureCapital@industry.gov.au.

The delegate may request further information, documents or evidence relating to the application for registration.

Apply for EVCI registration now

If you're confident you're eligible, you can apply using our application form below. Make sure you:

  • have all documents, including signatures as required.

The delegate has 60 days after receiving a complete registration application to decide whether to grant or refuse the application. The delegate can also extend its decision timeframe for a further 60 days if needed.

If the application is incomplete it will not be considered. The 60 day timeframe does not start until all information and documents are received.

The department will advise the applicant of the delegate's decision.

Generally, the delegate will grant registration if the entity meets the eligibility criteria.

Contact

Need help?

Let us answer your question over the phone, email or live chat.

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    Monday to Friday, 8am to 8pm across Australia
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Information papers

Information Paper – Approved forms

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