Valuing a mining services business in Australia requires more than applying a sector multiple to EBITDA. These businesses are shaped by contract backlog, exposure to commodity cycles, equipment ownership and utilisation, mobilisation risk, and the quality of relationships with major miners and contractors. A robust business valuation must look through short-term earnings volatility and assess […]
An Australian SaaS valuation in 2026 is primarily a forecast of durable recurring cash flow, not simply a multiple of revenue. For privately held software businesses, a valuer will test the quality of annual recurring revenue (ARR), growth consistency, customer retention, margin profile, and capital intensity, then translate those factors into a market-based valuation using […]
Employee share scheme (ESS) valuations are a critical part of Australian business valuation practice because they determine the market value of equity interests offered to employees under the tax rules, while also influencing dilution analysis, incentive design, and the evidentiary support required by boards, accountants, and advisers. For privately held companies, especially early stage, growth, […]
Stamp duty on business and asset transfers can materially affect transaction economics, but for business owners the bigger issue is often the valuation work needed to determine the dutiable value of the interests being transferred. Across Australia, state and territory duties do not follow a single national approach, so a valuation engagement is frequently required […]
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 […]