Market value for small business retirement exemption
The need for a small business retirement exemption Peloton is frequently invited to assist tax advisers and lawyers when a small business owner contemplates a sale of the business – prompting consideration of the small business retirement exemptions in the Income Tax...
Unlisted equity valuation reporting (AASB1056 superannuation entities)
The need for unlisted equity valuation reporting Direct investment in unlisted infrastructure has become a staple of long-term investors (such as large domestic super funds and a small number of ASX-listed vehicles) over the last two decades and can represent as much...
Acquisition reporting (AASB3 business combinations)
The need for acquisition reporting An unlisted public company involved in the fast-moving consumer goods industry acquired a strategically-significant company and required a purchase price allocation to comply with AASB3 Business Combinations. The acquired company had...