Resources
Reference and methodology.
Definitions, methodology explanations, document checklists and reference content for Australian tax-purpose business valuations.
Definition · ATO market valuation
What is an ATO-Aligned Market Valuation?
A plain-English definition of the ATO's market valuation expectations and what they mean for business owners and advisers.
Methodology
Business Valuation Methods Explained
A plain-English explanation of the accepted methodologies used in Australian business valuations and when each applies.
Checklist · Document preparation
CGT Business Valuation Document Checklist
What to gather before you commission a CGT valuation. Saves time, reduces back-and-forth, and improves the supportable position.
Methodology · Framework
What is the Most Supportable Valuation Position?
The framework that defines how Prismi concludes every engagement. Plain English, with the discipline that makes it defensible.
ATO review
How the ATO Reviews Business Valuations
What happens when a tax-purpose valuation is reviewed by the ATO, and how a well-prepared valuation report holds up.