Alison has an idea for a new tech start‑up.

With Budget 2015...

• Business registration is streamlined
• Immediate deductibility of professional expenses associated with starting up the business
• Able to immediately write off each and every asset costing less than $20,000 she buys for her business – computers, printers, office furniture
• Easier to use an employee share scheme to attract the talent she needs
• A lower company tax rate of 28.5 per cent (as a company with annual turnover of less than $2 million)
• FBT exemption for all workrelated portable electronic devices provided to staff
• Lower compliance costs to use crowd-sourced equity funding to attract new investment and expand her company