Business Valuation · Restructures and CGT

Valuations for Restructures and Tax Purposes

Market value support for restructures, rollovers, transfers between related parties and capital gains tax calculations.

Market value at the transaction date
Documented for the client's tax file
Your accountant keeps the tax advice

What we do

We prepare independent market valuations of businesses, shares and goodwill for transactions between related entities, where the ATO expects arm's-length values.

We work alongside the client's accountant or tax adviser, who remains responsible for the tax advice.

Issues that often complicate the work

Market value at a specific date
Tax valuations must reflect market value at the transaction date, using information available then.
Goodwill allocation
Restructures often move goodwill between entities. The amount allocated needs to be supportable.
Small business concessions
Some concessions depend on net asset values. Valuations of the relevant assets need to be defensible.
Documentation the ATO may review
A valuation that sets out method, evidence and assumptions is easier to support if questioned.

Our approach

Confirm the transaction, entities, date and purpose with the client's tax adviser.
Value the relevant interests on a market value basis with a documented method.
Report in a form suitable for the client's tax file.

We provide valuation evidence. Tax advice, including which concessions apply, stays with the client's accountant or tax adviser.

Principal

Erin Huang, CPA

Principal, Maxwind

Erin is the principal of Maxwind Analytics. Her background combines corporate finance, building and running businesses, and specialist valuation and forensic work.

Maxwind Analytics has advised Melbourne businesses and their advisers since 2020.

About Erin

How the engagement works

EnquiryTell us about the matter by phone or through the enquiry form.
Conflict and scope checkWe confirm we can act independently and agree what needs to be answered.
RecordsYou provide the records we need through a secure link.
Analysis and deliverableWe complete the work and explain the findings before finalising.

Fees and timing

Offered with a clear scope and a fixed fee, agreed after reviewing the structure and recent financial statements.

Questions people ask

Can an incorrect business valuation cost you the small business CGT concessions?

Yes. One way to qualify for the small business CGT concessions is the $6 million maximum net asset value test. If goodwill or other assets are understated and the true figure exceeds $6 million, you may fail that test, and the concessions could be denied if the ATO reviews it. A supportable valuation protects your position.

Read the full answer

When should an accountant bring in a valuation or forensic specialist?

Bring in a specialist when a client needs an independent opinion that others will rely on or test, such as a valuation for a dispute, buyout or related-party transaction, or analysis of missing funds or a loss claim. Independence and report standards matter most in these matters.

Read the full answer

Questions we are often asked

Do you replace our tax adviser?

No. We provide the valuation. The client's accountant keeps the client relationship and the tax advice.

Discuss a client matter

A short conversation is usually enough to tell whether we can help and what the work would involve.

Discuss a client matter WhatsApp 0493 188 633 Call 0430 545 678