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. Oliver Group 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.
Planning a restructure after 1 July 2027? Ask your accountant whether the 30 June 2027 value of the business should be documented first.
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
What it costs
The fee is set by the annual turnover of the business: $1,495 + GST for annual turnover under $2 million, $2,495 + GST from $2 million to $10 million, and $3,495 + GST over $10 million. Where a restructure moves more than one entity, each additional entity is a published +$795. Delivery time starts once payment and all required information have been received.
Common questions.
Do you value multiple entities in one restructure engagement?+
Yes. Multi-entity restructures are common. Additional entities are priced at $795 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. That documentation is part of the work at every package level: the fee is set by the annual turnover of the business, not by review risk.
- ·Small business restructure roll-over, Australian Taxation Office
- ·Market valuation for tax purposes (guide), Australian Taxation Office
- ·Market valuation of assets, Australian Taxation Office
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