This paper highlights some of the key issues for Australia’s superannuation funds when it comes to valuation of private credit and the wider private markets asset class: What represents best practice for valuation of private market...
We are excited to share a sample report for an early-stage mining project valuation. We are increasingly asked to assist explorers with valuations of their mineral prospects for the purpose of capital raising and tax. The VALMIN Code is...
From small to large companies, the Tax Consolidations regime introduced around 20 years ago provides enormous benefits to tax administrations, loss transfers and uplifts to depreciation (on acquisition). This is something that most tax...
Business succession planning is one of the most critical yet overlooked aspects of entrepreneurial success. It's the strategic process of preparing your business for transition—whether that's passing it to family members, selling to...
Peloton works across all sectors of the economy but has decades of accumulated subject matter expertise in the energy sector and renewables. Our team has directly worked in and served clients since before the National Electricity Market...
In 2023 ATO issued guidance for influencers, entertainers and other high profile individuals in relation to the assessability of income derived from ‘fame’. This comes after a Treasury review in 2022 and an apparent objection to the fact...
Not for the faint-hearted: this is Peloton’s latest research on capital market data and studies involving marketability discount and control premium used in assessing private company equity values. Email one of the team at...
To best align senior management teams in private and listed companies with shareholder expectations, remuneration consultants typically encourage executive remuneration to be comprised of a mix of the following: Fixed salary Short term...
If the ATO safe harbour rules are unavailable for your Employee Share Scheme, you will likely need a valuation of the options or shares that are to be issued. This involves an assessment of the business value and equity (share) value of...
The need for a derivatives valuation An exploration and mining company had funded a significant portion of its pre-IPO development costs via multiple series of converting or convertible instruments (mezzanine debt/equity) over several...
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...
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...