Business Valuation

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

Many business owners only think about obtaining a business valuation when they are planning to sell their business. In reality, there are many situations where an independent business valuation expert can provide valuable insight and help avoid costly disputes. Whether you are involved in a family law matter, shareholder dispute, commercial litigation, estate planning issue or business transaction, understanding the true value of a business can be critical to making informed

When a business is valued during a family law property settlement, its value is not always found in its equipment, bank accounts or other physical assets. Often, a significant part of its apparent value is goodwill. But not all goodwill is the same. A critical distinction can arise between personal goodwill, which is connected to the individual running the business, and commercial goodwill, which belongs to the business itself. Understanding the difference can have a signific

When going through a separation, most people assume superannuation is straightforward. You check the balance, include it in the asset pool, and move on. But this assumption can be dangerously wrong. For many Australians, especially those in the military, healthcare, or government roles, superannuation is not just a simple account balance. It can be a defined benefit interest, and these can be far more complex, and often misunderstood, in family law matters. Why Some Super Isn

When a business is being valued in a family law dispute, one question often causes confusion and disagreement: Why does a smaller business sometimes end up with a lower value than expected? For many clients, this feels unfair. You may have spent years building your business, only to see it discounted because of its size. What sits behind this outcome is something called a size premium , a concept that plays a critical role in business valuations but is rarely explained clearl