GST treatment can materially affect how a business sale is structured, but it should also be analysed through a valuation lens. Where a business is sold as a going concern and the GST exemption applies, the headline price may be less distorted by tax friction, yet the underlying valuation still needs to reflect earnings quality, […]
Business valuation is a central tool in Australian estate and succession planning because it establishes a supportable market value for a privately held business at a point in time. For family enterprises, professional practices, and closely held trading businesses, that value informs how ownership is transferred, how entitlements are equalised across family members, and how […]
Family trust business interests require careful valuation when distributions are contested, succession is being planned, or related parties need to agree on fair value. In Australia, the fact that an operating business is held through a discretionary or family trust does not remove the need for a rigorous business valuation. The valuer must assess the […]
Division 7A can have a direct and often underestimated impact on business valuation. For Australian private company owners, related-party loans, unpaid present entitlements, and shareholder advances can alter maintainable earnings, balance sheet strength, cash flow risk, and ultimately the value a valuer attributes to the business in a valuation engagement. A proper valuation does not […]
An ATO market valuation is only as strong as the evidence behind it. For Australian business owners, directors, accountants, and advisers, understanding how the Australian Taxation Office views market value is critical because valuation outcomes can affect CGT, small business CGT concessions, Division 7A issues, superannuation reporting, and the defensibility of related-party transactions. A valuation […]
Claiming the small business 15-year CGT exemption can materially reduce, or eliminate, capital gains tax on a business sale, but the exemption only applies if the business and its assets satisfy specific market value and active asset requirements. For Australian owners, the critical issue is often not the tax rule itself, but how a valuer […]
The Maximum Net Asset Value (MNAV) test is one of the key gateways to access the small business CGT concessions in Australia, and it can be decisive where a business owner is looking to reduce capital gains tax on a business disposal or restructure. In practical terms, the test requires a careful valuation of the […]
The small business CGT concessions can materially change the proceeds a business owner receives on sale, but they do not replace the need for a robust business valuation. For Australian owners, the concessions interact with market value, adjusted taxable income, active asset tests, ownership structures, and the final transaction price in ways that affect both […]
Division 296 has been a major talking point for Australian business owners, especially those whose wealth is tied up in private company shares, business real property, or self-managed superannuation funds (SMSFs). For valuation purposes, the key issue is not political noise, but how the final law affects current market value, the timing of valuations, and […]
For Australian business owners approaching a $3 million superannuation balance, Division 296 is not just a tax issue, it is a valuation issue. If an SMSF holds business real property, private company shares, or other illiquid business assets, current market valuation becomes essential for measuring Total Superannuation Balance, tracking earnings, and supporting any tax position […]