Reference and methodology.
Definitions, methodology explanations, document checklists and reference content for Australian tax-purpose business valuations.
What is an ATO-Aligned Market Valuation?
A plain-English definition of the ATO's market valuation expectations and what they mean for business owners and advisers.
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.
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.
How the ATO Reviews Business Valuations
What happens when a tax-purpose valuation is reviewed by the ATO, and how a well-prepared valuation report holds up.
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.
Business Valuation Pricing Guide Australia (2026): Fees, Tiers and Add-Ons
The complete, dated fee reference for Australian business valuations — Oliver Group's exact tiers and add-on schedule, plus honest market ranges across the rest of the industry.
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.
The Family Law Business Valuation Process: A Step-by-Step Guide
For separating business owners and the family lawyers and accountants advising them, on how the single expert process works, what the valuer will ask for, and where it differs from a tax-purpose valuation.
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.
Business Valuations for Family Lawyers — Instruct an Independent Valuer
When a property pool includes a private business, the settlement turns on a number neither party controls. Oliver Group prepares independent, signed business valuations for family law property matters — instructed as a single expert or by one party, at a fixed fee your client sees before anything begins.
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 Tier Comparison: Essential vs Comprehensive vs Defensible vs Scenario Review
A side-by-side of Oliver Group's four valuation tiers, plus a purpose-first chooser so you scope the right report the first time — not the most expensive one.
What Affects Business Valuation Cost: The Complete Cost-Driver Reference
A structured, scannable reference to every factor that moves a valuation fee up or down — what it is, which direction it pushes the price, and whether you control it.
Who Can Value a Business in Australia? Qualifications, Credentials and How to Vet a Valuer
"Business valuer" is not a protected title, so credentials and process carry the weight. Written for business owners choosing a valuer and the accountants and lawyers advising them.
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