Buyouts: same table, opposite sides
However friendly the parting, the seller wants the highest price and the buyer the lowest. Without an independent valuation, each side anchors to a self-serving number — and decades of goodwill can evaporate in weeks.
With an independent valuation, everybody negotiates from the same evidence — and most shareholder agreements demand one on exit anyway.
A proper valuation also handles what handshake deals ignore: minority discounts, normalised earnings, and how the funding structure hits your tax position.
The ATO is watching related-party deals
Where parties aren’t at arm’s length, CGT runs on market value — not the price actually paid. Small business CGT concessions, Division 7A and buy-back rules all hinge on the valuation. The ATO’s standard: qualified valuer, appropriate methodology, documentation another valuer could replicate. A boardroom-table number doesn’t come close — and both sides can cop amended assessments, penalties and interest years later.
Get the number before you negotiate
Commission the valuation early — before positions harden. It speeds negotiation, protects relationships, and stands up to the ATO. One number decides the deal. Make it one nobody can argue with.
