The ATO has reminded early stage innovation companies (ESIC) that the annual information report for the 2025–26 financial year must be lodged by 31 July 2026.
The Australian Taxation Office (ATO) announced, on 22 July 2026, that the annual information reporting deadline for early stage innovation companies is nearly here.
Companies that issued new shares during 2025–26 must lodge their information report by 31 July 2026.
Companies are required to complete an early stage innovation company report if new shares are issued to one or more investors during a financial year that could lead to an investor being entitled to access the early stage investor tax incentives. Where these circumstances apply, the ATO requires the information to be reported 31 days into the following financial year — generally 31 July.
Completing this reporting accurately and on time helps investors access and substantiate their tax offset claims.
For each investment received during the year that may give rise to an investor accessing the tax incentives, companies should keep the following information to report to the ATO:
- ABN, name and address for the investor (plus the date of birth for investors that are individuals)
- number of new shares issued to the investor
- amount paid for the new shares
- date the shares were issued
- percentage of shares in the company held by the investor immediately after the shares were issued
How to report
Companies need to report this information electronically. The Early Stage Innovation Company report form is available in Online Services for Business — log in and select Lodgments from the top menu, then Reports and forms and Online Services for Agents under Client forms in the left-hand menu.
The ATO’s early stage innovation companies (ESICs) page provides further information and lodgment tips.
