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Providing an expert witness report is only one part of the litigation process. In many cases, expert witnesses may be required to give evidence and be cross-examined in Court. For lawyers and clients, understanding how expert witnesses are assessed under cross-examination can provide valuable insight into the importance of selecting an experienced and independent expert. What Is Cross-Examination? Cross-examination occurs when an expert witness is questioned by the opposing p

Business owners preparing to sell, buy or restructure a business often hear the terms "business broker" and "business valuation consultant" used interchangeably. While both professionals work with businesses, their roles are very different. Understanding the distinction can help business owners engage the right expert and avoid costly mistakes when making important financial decisions. What Does a Business Broker Do? A business broker's primary role is to facilitate the sale

Australia's capital gains tax rules are changing from 1 July 2027, and for owners of private businesses, 30 June 2027 could become an important valuation date. The changes are now law. The reforms passed both Houses of Parliament and received royal assent in June 2026 (Treasury Laws Amendment (Tax Reform No. 1) Act 2026 and the related Income Tax Rates Amendment Act). From 1 July 2027, the existing 50% CGT discount will generally be replaced with cost base indexation, togethe

One of the most important requirements of an expert witness is independence. Courts rely on expert evidence to assist with complex issues that fall outside ordinary knowledge. For that reason, experts must provide objective opinions based on evidence rather than advocacy. Independence is often a key factor in determining how much weight a Court places on an expert report. What Does Independence Mean? An independent expert witness provides opinions that are unbiased and suppor

When financial disputes end up in Court, the outcome often depends on the quality of the evidence presented. In many cases, lawyers and clients require an independent financial expert witness to analyse financial information and provide an objective opinion. Financial expert witnesses play a critical role in family law disputes, commercial litigation, shareholder disagreements and economic loss claims. Their reports can help Courts understand complex financial issues and make