An M&A advisory firm helps business owners prepare for, price, and execute a sale or acquisition, but from a valuation perspective its most important role is to test what a business is actually worth in the market. For Australian business owners, that means understanding how cash flow, risk, growth, working capital, and deal structure influence […]
Mergers and acquisitions in Australia are not just corporate transactions, they are valuation events. For privately held businesses, a sale process ultimately turns on one question, what is the business worth to a buyer, after adjusting for risk, growth, earnings quality, tax settings, and deal structure. In a 2026 Australian market still shaped by interest […]
Division 296 highlights a practical valuation issue that Australian business owners often overlook until a superannuation tax notice becomes real, how do you meet a tax liability when the underlying assets are illiquid, lumpy, or difficult to convert to cash? For self-managed superannuation funds (SMSFs) holding business real property, shares in private companies, or other […]
For Australian SMSF trustees and business owners, the interaction between Division 296 and property-heavy self-managed superannuation funds is increasingly important from a valuation perspective. Where an SMSF holds business real property, shares in a privately held company, or other concentrated assets, current market value is not just an accounting exercise, it can influence the fund’s […]
Division 296 is not a business tax in the usual sense, but for Australian business owners it can still become a valuation issue very quickly. When a self-managed superannuation fund holds business real property, shares in a private company, or other privately held business interests, the fund’s market value can directly affect the member’s Division […]
Division 296 is more than a superannuation tax issue, it is now a valuation issue for Australian SMSF trustees, business owners, and families planning succession. Once an SMSF holds business assets, business real property, or shares in a privately held company, current market valuation becomes essential for measuring the member’s Total Superannuation Balance, determining whether […]
An independent valuation has become increasingly important for Australian business owners and superannuation trustees where business assets sit inside an SMSF and Division 296 exposure may arise. For valuation purposes, the key issue is not simply whether an asset has value, but whether that value has been determined on an arm’s-length basis, using a defensible […]
Related-party property held inside a self managed superannuation fund (SMSF) can create valuation and compliance issues that matter well beyond the fund itself. For Australian business owners, the key point is that business real property, private company interests, and other connected-party assets must be supported by defensible market valuation evidence, particularly where Division 296, capital […]
For Australian business owners with self managed superannuation funds, Division 296 has made defensible market valuations more important than ever. If an SMSF holds business real property, shares in a private company, or an interest that depends on the value of a privately held business, the fund may need current valuation evidence to support compliance, […]
Valuing private equity and venture capital interests held inside a self-managed superannuation fund (SMSF) is a specialised valuation exercise, particularly where the interest may affect Division 296 outcomes, fund reporting, or member decision-making. For Australian business owners, the key issue is not simply the unit price or cost recorded by a manager, but the current […]