About Independent Business Valuation

Who stands behind us

Independent Business Valuation is part of Valuation Group. The group supplies what every matter runs on: a shared valuation methodology and the secure platform that handles each engagement. Independent Business Valuation brings the focus: business valuations and business ownership interests, for owners and accountants anywhere in Australia. Every valuation is prepared and signed by a suitably qualified business valuer at Valuation Group.

On the legal side, Independent Business Valuation is operated by Valuation Group Pty Ltd (ABN 48 702 469 252). It is not a separate legal entity. The company you contract with, and the company that issues your engagement letter, invoice and report, is Valuation Group Pty Ltd. Independent Business Valuation is not associated with any other business that uses a similar name.

What we value

Businesses, and interests in businesses. Most of our work is one of these:

• A whole business, whether it trades as a sole trader, a partnership, a company or a trust. See small business valuation.
• Shares in a private company, from all the shares down to a minority holding that cannot control dividends or a sale. See private company share valuation.
• Trust interests: units in a unit trust, or the business a family trust runs. See trust business valuation.
• Partnership interests, for a partner joining, leaving or retiring.
• Goodwill on its own, where a sale, restructure or tax question turns on it.

The purpose might be a capital gains tax event, a sale or purchase, a shareholder exit, succession, a transfer between entities or an annual update. Purpose shapes the scope, the date and who can rely on the report, so we confirm it before we start. See all our services.

What we leave to others

• Homes, cars and personal assets. We do not value residential property, vehicles or possessions. If a business owns its premises, a property valuer values the land and buildings and we use that figure as an input.
• Tax, legal and financial advice. Whether you need a valuation at all, or may be able to use another method, is a question for your tax adviser.
• Family law. Family law property settlements are prepared through our dedicated family law practice, Family Law Valuations.
• Court and tribunal evidence, unless agreed. A report prepared for commercial or tax purposes is not a court expert report. Court or tribunal work is a separate engagement with its own scope and fee.
• Calculations sold as valuations. A calculation or limited-scope engagement is not a full valuation report. We tell you which one you are getting before you engage us.

How we work

These commitments apply to every engagement. The step-by-step version is on our process page.

• Independent. Our fee does not change with the value we reach, and the conclusion is the valuer's own, whoever engages us. Your accountant knows your business well; a separate valuer gives the figure an arm's-length check.
• One fixed fee, in writing. We charge one fixed fee of $999 + GST for a full valuation report on one business or ownership interest with annual turnover under $10 million. Larger businesses and groups are quoted in writing. Fixed fee, confirmed in writing before we start. No hourly billing and no surprises. The fixed fee applies once we confirm the interest, purpose, structure and records fit the fixed-fee scope. Anything outside it is quoted in writing before we start. See business valuation cost.
• Fast, once we have what we need. 2 business days for turnover under $2 million, 3 business days for turnover $2 million to $10 million. Delivery time starts once payment and all required information have been received, and pauses while we wait for answers to our questions or your signed representation letter.
• Secure. Financial documents come only through the secure upload link on your matter, never by email and never through this website. A referring accountant sees your matter only with your written consent.
• National and remote-first. We work from documents, phone and video calls, so there is no office to visit. A cafe in Bunbury and a consultancy in Townsville go through the same process on the same fee scale.
• People decide, software assists. Software helps us organise and check information. A qualified valuer makes every valuation judgement and signs every report.
• A draft before the final. You check the facts in a draft, then sign a representation letter confirming the information you supplied before the final report is issued.

The standard we follow

Guided by APES 225 Valuation Services.

APES 225 Valuation Services is issued by the Accounting Professional and Ethical Standards Board. We follow its guidelines because it is the recognised Australian benchmark for how a valuation should be carried out and reported. In practice that means:

• Putting the terms of the engagement in writing before work starts, including the type of engagement.
• Saying whether the work is a full valuation, a limited-scope valuation or a calculation. The standard treats these as different engagements, and so do we.
• Acting independently: no fee that depends on the outcome, and no advocacy for either side.
• Setting out in the report what was valued, the purpose, the date and the basis of value, and recording the information relied on, the method, the assumptions and the limitations, so your adviser can test the reasoning.

We say "guided by" because it is accurate. No valuer can promise that the ATO or a court will agree with a valuation. What we can give you is a reasoned, documented report that you and your adviser can rely on.

Who we work with

• Owners and shareholders selling, buying out a partner, planning succession or restructuring.
• Accountants and tax advisers who need an independent valuation for one client or many. See for accountants and the Accountant Partner Program.
• Lawyers and other advisers acting on a transaction, a shareholder exit or an estate.
• Buyers who want an independent view before making an offer.

We value; your accountant and lawyer advise. We deliver a figure and the reasoning behind it, and they decide how it is used in your tax return, agreement or sale.

Where 30 June 2027 fits

Under the Treasury Laws Amendment (Tax Reform No. 1) Act 2026, from 1 July 2027 the 50% CGT discount for individuals and trusts is generally replaced, for gains that build up after that date, by indexation of the cost base, and resident individuals generally pay at least 30% tax on those gains. Australian resident individuals, and trusts that meet the conditions, are generally treated as if they sold and bought back relevant assets at market value just before 1 July 2027. That is why so many owners are planning around 30 June 2027.

A valuation is one way to work out that amount, not the only one. Some owners may be able to choose an apportionment method the Government is preparing instead, though it was still a draft in October 2026. The transitional rule for individuals and trusts does not apply to companies, and the small business CGT concessions continue where the conditions are met. Your tax adviser decides which approach suits you. A valuation as at 30 June 2027 is prepared after that date, once your records to 30 June 2027 are available. You can book your place now. The detail is on our CGT business valuation 2027 page.

Getting started

Tell us what needs valuing and why. The quote request asks only what we need to scope the work. Prefer to talk first? Call 0433 475 518 (Mon to Fri, 9am to 5:30pm AEST) or email valuations@valuationgroup.au.