The 30 June 2027 CGT reset: what business owners need to know
The reset pins a market value to 30 June 2027. Here's what changes, who it lands on, and why the number you can prove is the one that matters.
What makes a valuation defensible
Method, inputs, independence and a signature: what separates a valuation a third party will accept from an opinion that falls apart under questioning.
The ATO apportionment method, explained
The free, formula-based route through the 2027 transition — where a straight-line assumption is good enough, and where it stops being true.
Goodwill: what it is, and why it's so hard to value
The value that never appears on the balance sheet is usually the largest number in a private business valuation. Here's why it resists formulas.
Maintainable earnings: the number every valuation starts from
Every earnings-based valuation starts from an adjusted profit rather than a reported one. The adjustments are where the argument is won or lost.
Valuation vs sale price: why they're not the same number
One is a considered conclusion about a hypothetical transaction; the other is the record of a single real one. Confusing them is expensive.
When to get a valuation: it's not just about the CGT reset
Succession, disputes, capital, insurance, a partner leaving: the moments that call for a defensible value, and why the timing changes the outcome.
What a valuer actually looks at in your financials
A valuer reads the same statements your accountant prepares, then asks a very different set of questions about them.
The real cost of not having a defensible valuation
The fee is visible and easy to compare. The cost of an unsupported number arrives later, usually when someone asks you to justify it.
How to prepare your business for a valuation
A valuation is mostly preparation. Here's what to have ready, and what the exercise reveals about the business.