Reference and methodology.
Definitions, methodology explanations, document checklists and reference content for Australian tax-purpose business valuations.
Business Valuation Methods Explained
A plain-English explanation of the accepted methodologies used in Australian business valuations and when each applies.
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.
The ATO's Market Valuation Guidelines in Plain English
The ATO's 'Market valuation for tax purposes' guidance, translated section by section for business owners and their advisers: who can value, what the file must contain, and where valuations fail.
Business Valuation Glossary: 80+ Terms Explained in Plain English
The A-to-Z reference for Australian business owners and the accountants and lawyers who advise them. Every definition is self-contained, technically accurate and citable at its own anchor URL.
Business Valuation Referral Guide for Accountants: When, Why and How to Brief a Valuer
For accountants and tax agents: the client events that require a formal valuation, the independence problem with doing it in-house, and a standard briefing pack that makes referral fast.
Business Valuation Guide for Lawyers: Instructing Experts in Family, Commercial and Estate Matters
For family, commercial and estate lawyers instructing valuation experts. Appointment types, code-of-conduct compliance, a model letter of instruction, and realistic timelines against court deadlines.
Valuation Clauses in Buy-Sell Agreements: Drafting Guide
For lawyers drafting or reviewing shareholders' and partnership agreements, and for owners relying on a buy-sell clause to actually work when a trigger event occurs.
CGT Events Explained: Which Ones Trigger a Business Valuation and When
A plain-English map of the CGT events that matter for business owners and their advisers: what triggers each event, the valuation date, what must be valued, and the evidence the file needs.
Discount Rates and Capitalisation Rates Explained
A plain-English build of where the rate in a valuation report comes from, and how an accountant or business owner can sanity-check it before signing off.
Discounted Cash Flow Business Valuation in Australia: When DCF Is the Right Method
Where DCF beats capitalisation of future maintainable earnings for an Australian business, how the model is actually built, and why unsupported forecasts get rejected.
Valuing Unlisted SMSF Assets for Division 296
A trustee's guide to the 30 June 2026 market value of private company shares and unlisted trust units: what the cost-base reset election makes that number do, what evidence it must rest on, and who provides it.
Division 7A in Plain English: A Guide for Business Owners
What Division 7A actually catches, what a complying loan requires, and where an independent market valuation fits in. Written for owners, useful for their accountants.
Business Valuation Add-Backs: Normalising EBITDA in Australia
Which add-backs are legitimate, which buyers and reviewers reject, and the documentary evidence each line needs to survive due diligence: from an independent Australian valuer.
ESS Start-Up Concession: Eligibility and Valuation Guide
For founders issuing options or shares under the start-up concession, and the accountants and lawyers advising them, on what has to be proven and when.
Fixed Fee vs Hourly Valuation Engagements: Which Billing Model Protects You?
A neutral, line-by-line comparison of how each billing model allocates scope risk between you and the valuer: and the engagement-letter clauses that matter more than the label on the invoice.
For Accountants: Your Independent Valuation Partner
Fixed-fee, signed business valuations for your clients' CGT events, small business concessions, Division 7A, restructures and disputes: you keep the client relationship, we supply the independent evidence.
How to Read a Business Valuation Report
A section-by-section decoder for the report you just paid for: what each part is supposed to establish, where the judgment calls hide, and what to read closely.
The Market Value Substitution Rule, Explained
What ss 116-30 and 112-20 of the ITAA 1997 actually do, when market value gets substituted into gifts, family transfers and restructures, and what Moloney and Kilgour teach about the evidence that decides these disputes.
Market Value vs Fair Value vs Fair Market Value: Standards of Value in Australia Explained
For business owners and their accountants and lawyers: how the standard of value changes the number, and which standard applies to tax, family law, shareholder exits and financial reporting.
15 Questions to Ask a Business Valuer Before You Engage One
For owners and their accountants or lawyers, before signing an engagement letter. The answers that should end the conversation, and the ones that should end it in your favour.
12 Questions to Ask About Valuation Fees Before You Engage Anyone
A printable checklist that exposes contingent-fee conflicts, scope-creep traps and accountability gaps: with the answer a properly-run firm should give to each question.
Small Business Restructure Roll-over (Subdivision 328-G): The Valuation Evidence It Requires
What a Subdivision 328-G small business restructure roll-over actually needs from a valuation: active assets at market value, substantiated goodwill, and no material change in ultimate economic ownership. Evidence, not tax advice.
Valuation Engagement Letters Explained
For owners commissioning a valuation and the accountants or lawyers relying on one: what the engagement letter needs to say, and why the wrong scope or reliance clause can make an otherwise sound report useless for its purpose.
Valuation package comparison: Small vs Medium vs Large
A side-by-side of Oliver Group's three valuation packages. The package is set by the annual turnover of the business, so you can read your fee off the page before you call.
What is the Most Supportable Valuation Position?
The framework that defines how Oliver Group concludes every engagement. Plain English, with the discipline that makes it defensible.
Who Can Value a Business in Australia? Qualifications, Credentials and How to Vet a Valuer
There is no licence or register for business valuers in Australia, so the choice is yours. This page sets out what to check, what Oliver Group does, and what it costs.
Will the ATO Accept My Business Valuation for CGT?
What the ATO actually looks for in a business valuation, why no valuation is pre-approved, and what a signed report has to contain to hold up.
Talk to a valuer
Tell us what you need valued.
A fifteen-minute call confirms the package, the fixed fee and the delivery date, before you commit to anything.
0433 475 518Mon to Fri, 9am to 5:30pm AEST
Send the form and we reply within one business day. No documents needed to start.
Small Business Valuation
$1,495 + GST
For a business with annual turnover under $2 million. Signed and delivered in 2 business days. Delivery time starts once payment and all required information have been received. The fee is fixed in writing before we start and never tied to the outcome.
Larger business? Tell us in the form and we recommend the right package. All fees