Strategic Elements (ASX:SOR) is a venture builder that generates high-risk, high-reward ventures by sourcing and combining teams of leading scientists or innovators. It operates as a registered pooled development fund on the Australian Stock Exchange, and its investors pay no tax on capital gains or dividends to compensate for the higher risk of investing in small and medium-sized companies. Strategic Elements's objectives are to create large tax-free ASX-listed capital gains for its investors by developing and commercialising innovative technologies.