---
title: As an ESIC what / when do I need to report to the ATO?
description: You need to lodge an Early Stage Innovation Company Report on or before the 31st of July each year, including all the details required in relation to the shares you issued in the prior year.
---

[Skip to content](https://support.standardledger.co/knowledge/as-an-esic-what-/-when-do-i-need-to-report-to-the-ato#main-content)

![](https://support.standardledger.co/hs-fs/hubfs/Standard%20Ledger%20Logo_RGB_transparent.png?height=40&name=Standard%20Ledger%20Logo_RGB_transparent.png)

Open main navigation

Close main navigation

- [Contact us](mailto:support@standardledger.co)

[Contact us](mailto:support@standardledger.co)

 Hi, how can we help you?

- There are no suggestions because the search field is empty.

1. [Knowledge Base](https://support.standardledger.co/knowledge?hsLang=en)
2. [TAX and COMPLIANCE](https://support.standardledger.co/knowledge/tax-and-compliance?hsLang=en)

# As an ESIC what / when do I need to report to the ATO?

## You need to lodge an Early Stage Innovation Company Report on or before the 31st of July each year, including all the details required in relation to the shares you issued in the prior year.

Lodgement is made via the your Tax Agent or the Business Portal. To complete the lodgement you need investor details, including: 

\- ABN, name and address for the investor (including 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

 

You will also need to confirm the basis for the companies ESIC claim, being either the[100-point innovation test](https://www.ato.gov.au/Business/Tax-incentives-for-innovation/In-detail/Tax-incentives-for-early-stage-investors/?anchor=Qualifyingasanearlystageinnovationcompan#BK_100pointinnovationtestrequirements) or the [Principals-based innovation test](https://www.ato.gov.au/Business/Tax-incentives-for-innovation/In-detail/Tax-incentives-for-early-stage-investors/?anchor=Qualifyingasanearlystageinnovationcompan#Principlesbasedinnovationtest1).

 

**More**

- [Early Stage Innovation Company reporting](https://www.ato.gov.au/Tax-professionals/Prepare-and-lodge/Tax-agent-lodgment-program/Obligation-type/Early-stage-innovation-company-report/) \[ATO website\]

- [STARTUP FOUNDER INFORMATION](https://support.standardledger.co/knowledge/startup-founder-information?hsLang=en#main-content)

    - [Startup Funding](https://support.standardledger.co/knowledge/startup-founder-information?hsLang=en#startup-funding)
- [CONTACTING STANDARD LEDGER](https://support.standardledger.co/knowledge/contacting-standard-ledger?hsLang=en)
- [OUR BOOKKEEPING SERVICES](https://support.standardledger.co/knowledge/our-bookkeeping-services?hsLang=en#main-content)

    - [Bookkeeping Services](https://support.standardledger.co/knowledge/our-bookkeeping-services?hsLang=en#bookkeeping-services)
    - [Dext for Supplier invoices and Employee Expenses](https://support.standardledger.co/knowledge/our-bookkeeping-services?hsLang=en#dext-for-supplier-invoices-and-employee-expenses)
- [OUR PAYROLL SERVICES](https://support.standardledger.co/knowledge/our-payroll-services?hsLang=en#main-content)

    - [Employers](https://support.standardledger.co/knowledge/our-payroll-services?hsLang=en#employers)
    - [Employees](https://support.standardledger.co/knowledge/our-payroll-services?hsLang=en#employees)
- [OUR TAX SERVICES](https://support.standardledger.co/knowledge/our-tax-services?hsLang=en#main-content)

    - [Activity Statements](https://support.standardledger.co/knowledge/our-tax-services?hsLang=en#activity-statements)
    - [Tax Returns](https://support.standardledger.co/knowledge/our-tax-services?hsLang=en#tax-returns)
- [OUR CFO SERVICES](https://support.standardledger.co/knowledge/our-cfo-services?hsLang=en)
- [OUR FINANCIAL MODELING SERVICES](https://support.standardledger.co/knowledge/our-financial-modeling-services?hsLang=en#main-content)

    - [Financial model usage guidelines](https://support.standardledger.co/knowledge/our-financial-modeling-services?hsLang=en#financial-model-usage-guidelines)
- [OUR R&D TAX INCENTIVE SERVICES (Australia)](https://support.standardledger.co/knowledge/our-rd-tax-incentive-services-australia?hsLang=en)
- [OUR GRANT SERVICES](https://support.standardledger.co/knowledge/our-grant-services?hsLang=en#main-content)

    - [Top Grants](https://support.standardledger.co/knowledge/our-grant-services?hsLang=en#top-grants)
- [OUR VALUATION SERVICES](https://support.standardledger.co/knowledge/our-valuation-services?hsLang=en#main-content)

    - [How we prepare your valuations](https://support.standardledger.co/knowledge/our-valuation-services?hsLang=en#how-we-prepare-your-valuations)
- [OUR ACCOUNTS PAYABLE SERVICES](https://support.standardledger.co/knowledge/our-accounts-payable-services?hsLang=en)
- [ACCOUNTING](https://support.standardledger.co/knowledge/accounting?hsLang=en#main-content)

    - [Xero](https://support.standardledger.co/knowledge/accounting?hsLang=en#xero)
    - [Accounting / Bookkeeping Articles](https://support.standardledger.co/knowledge/accounting?hsLang=en#accounting-bookkeeping-articles)
- [PAYROLL](https://support.standardledger.co/knowledge/payroll?hsLang=en#main-content)

    - [Payroll articles](https://support.standardledger.co/knowledge/payroll?hsLang=en#payroll-articles)
- [TAX and COMPLIANCE](https://support.standardledger.co/knowledge/tax-and-compliance?hsLang=en#main-content)

    - [Structure](https://support.standardledger.co/knowledge/tax-and-compliance?hsLang=en#structure)
    - [Key dates and How PAYG and GST work](https://support.standardledger.co/knowledge/tax-and-compliance?hsLang=en#key-dates-and-how-payg-and-gst-work)
    - [ATO information](https://support.standardledger.co/knowledge/tax-and-compliance?hsLang=en#ato-information)
    - [Income and deductions](https://support.standardledger.co/knowledge/tax-and-compliance?hsLang=en#income-and-deductions)
- [UK ARTICLES](https://support.standardledger.co/knowledge/uk-articles?hsLang=en#main-content)

    - [Company setup and operations](https://support.standardledger.co/knowledge/uk-articles?hsLang=en#company-setup-and-operations)
    - [Payroll](https://support.standardledger.co/knowledge/uk-articles?hsLang=en#payroll)
    - [VAT](https://support.standardledger.co/knowledge/uk-articles?hsLang=en#vat)
    - [Raising Capital](https://support.standardledger.co/knowledge/uk-articles?hsLang=en#raising-capital)

Need support? email support@standardledger.co

© 2026 Standard Ledger