Market valuation reports for business restructures and rollovers.
Evidence-led valuation reports supporting restructure and rollover transactions under Subdivisions 122-A, 124-G and 328-G. For accountants, lawyers and business owners restructuring private group entities.
A business valuation for a restructure or rollover establishes the market value of business assets, shares or interests being transferred under an Australian tax-purpose restructure. Prismi prepares evidence-led restructure valuation reports for Subdivision 122-A (individual to wholly-owned company), 124-G (company-to-company restructures), 328-G (small business restructure rollover) and related provisions.
When restructure valuations are required
A market valuation is generally required where assets or interests transfer between related entities at less than arm's length terms, where the ATO requires evidence of cost base or market value, where small business restructure rollover relief is claimed, or where the restructure changes the ownership structure of a group. Common scenarios include sole trader to company transitions, family trust restructures, group consolidation, demergers and trust-to-company transitions.
What restructure valuations require
Restructure valuations are methodology-sensitive. The right approach depends on whether the entities being valued are trading businesses with goodwill, asset-holding entities, or interests in another structure. We assess each entity in the restructure separately, apply the appropriate methodology, and document the reasoning for inclusion or exclusion of each method. The supportable range and the most supportable position are both identified in the report.
Documents required
- ·Pre-restructure entity financials (3–5 years)
- ·Post-restructure entity structure diagram
- ·Restructure deed or sale agreement
- ·Asset register for each entity
- ·Related-party loan and transaction history
- ·Tax adviser instructions on rollover relief sought
Tier recommendation
Most restructure valuations sit at the Comprehensive tier (from $3,995 + GST). Higher-value or multi-entity restructures may warrant the Defensible Valuation File tier (from $8,995). Complex matters involving multiple methodologies, contested positions or marginal rollover eligibility may benefit from the Valuation Range & Scenario Review premium engagement.
Common questions.
Do you value multiple entities in one restructure engagement?+
Yes. Multi-entity restructures are common. Additional entities are priced at $750 each beyond the first, with the methodology and analysis scaled to the complexity of each entity.
Can you handle small business restructure rollover (328-G) valuations?+
Yes. 328-G rollover engagements require careful methodology selection and documentation of the genuine restructure test. Where the ATO is likely to review the matter, the Defensible Valuation File tier is recommended.
Ready to discuss your engagement?
Fifteen-minute discovery call. We confirm the tier, fee and timing before you commit.
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