


ATO ‘fame’ tax determination TD 2023/4
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 that many famous people enjoy...
Private company valuations: discount for marketability and control premium
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 helpme@peloton.group if you would like to...
Valuing performance rights – LTIP
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 incentives Long term incentives....
An example private company Employee Share Scheme Plan valuation
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 your company. This all needs to...