Now I know that's probably not you, however we've already had listing request from social enterprise and co-ops so anything's possible right.
But more to the point.
It seems that the ATO are taking this idea a little more seriously. Consider the standard tech start-up building a market app. It should be an ESIC right, well all things considered yes.
Though the odd thing we read recently is that the ATO reckon the ESIC status will terminate when 'the system has been fully developed'.
I'm not sure if they understand web much, because most of us know that tech businesses never stop developing, however my assumption is that this isn't minor mods and maintenance they are referring to, it's launch of MVP and that's a newsflash and a somewhat weird reading of the law.
Luckily most start-ups will fail another test like revenue or expenditure before that, however you never know if this will become an issue.
My advise, keep innovating!