Perspectives on valuation work.
Plain-English writing on methodology, ATO expectations, CGT valuation matters, and the framework that defines how we conclude every engagement.
What "the most supportable valuation position" actually means.
A business has a range of defensible values depending on methodology, evidence weighting and the commercial purpose of the engagement. The most supportable position is the one the methodology and evidence best defend.
ATO market valuation expectations in 2026: what business owners and advisers should know.
The ATO's expectations for tax-purpose business valuations have not fundamentally changed in 2026, but the practical reality of how those expectations apply is shifting. Here is what business owners and advisers should know.
Why retrospective CGT valuations need different evidence standards.
A retrospective valuation can only rely on information reasonably available at the valuation date. That changes everything about how the methodology applies and what the supportable position looks like.
How methodology selection affects related-party transfer values: a worked example.
The same business, valued for the same purpose at the same date, can produce different defensible outcomes depending on the methodology applied. Here is a worked example.
Small business CGT concessions: what evidence the ATO actually wants.
Small business CGT concessions reduce tax materially — but eligibility depends on market values, and the ATO reviews these claims closely. Here is what a defensible position looks like.
Preparing for a CGT valuation: a checklist for business owners.
A CGT valuation typically takes two to five weeks. With the right preparation, the process is smooth. Here is what to gather and think through before you start.
Preparing for a CGT valuation: a checklist for accountants.
When you refer a client for a CGT valuation, the engagement is smoother if a few decisions are clear up front. Here is the checklist we ask accountants to think through.
How much does a business valuation cost in Australia?
A formal business valuation for tax in Australia usually costs between about $1,500 and $9,000 + GST, depending on the size of the business and how the report will be used. Here’s what you pay for, and why.