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Identifying a rare species: Valuing a business paper

Published on 16 May 08 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers: 

  • valuing small businesses
  • valuation impact of the current interest rate climate
  • pre-tax or post tax?
  • rules of thumb and their acronym
  • are the courts' views changing?
  • implications of single experts regime
  • valuation issues in tax and duty disputes.

Author profile:

Wayne Lonergan
Wayne is an internationally distinguished practitioner with over 40 years valuation experience in takeovers and mergers, litigation including loss assessment, tax, stamp duty and other regulatory purposes. Wayne is the author of two leading valuation texts and over 100 published technical papers in various leading industry journals. Current at 01 July 2015 Click here to expand/collapse more articles by Wayne LONERGAN.
 

This was presented at 2008 North Queensland Convention.

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