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Showing 1 - 2 of 2 results for "IBCC"

Treasury floats innovative businesses CGT concession draft laws

KARREN VERGARA  |  MONDAY, 14 SEP 2026
... Australian start-up companies. For an entity to be eligible to apply the CGT discount on an Innovative Business CGT Concession (IBCC) asset, the entity must have chosen to apply the discount rather than cost-base indexation. The entity must also not ...

Start-ups, small businesses win CGT reform carveouts

KARREN VERGARA  |  FRIDAY, 19 JUN 2026
... write off permanent," Chalmers said. Additionally, Treasury will introduce a targeted Innovative Business CGT Concession (IBCC), which will retain the existing 50% CGT discount for startups and their investors. Start-ups must have annual turnover of ...
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