Back Australia’s best B2B tech before the rest of the world re-rates it.

Both are open to wholesale and sophisticated investors only (s708, Corporations Act 2001). We are not able to accept retail applications.

The Nexus Fund is conditionally registered as an ESVCLP and will seek unconditional registration prior to calling capital. Under the ESVCLP regime, Australian and foreign resident limited partners are exempt from income tax on income and capital gains from the disposal of eligible venture capital investments held for at least 12 months (subject to a carve-out where an investee’s total assets exceed $250m, and to withholding tax on certain income for non-residents). A limited partner may also be entitled to a non-refundable carry-forward tax offset of up to 10% of their contribution, once the Fund is unconditionally registered. ATO: ESVCLP tax incentives and concessions.

Syndicate deals may qualify as ESIC investments. Where the company meets the early stage innovation company tests, a qualifying investor may be entitled to a non-refundable carry-forward tax offset of 20% of the amount paid — capped at $200,000 for the investor and their affiliates each income year — and to modified CGT treatment on shares held at least 12 months and less than 10 years. ATO: tax incentives for early stage investors.

Both depend on the investment, the entity and your own circumstances, and neither is assured. We are not tax advisers and nothing here is tax advice — take your own.