Transactions, Mergers & Acquisitions

TRANSacTIONS, MERGERS & Acquisitions

Precise, Reliable Valuations

Mitchell & Taylor offer comprehensive valuation and due diligence services, providing acquirers and advisors with the clarity and confidence to make well-informed decisions.

We deliver precise assessments for tangible assets in business transactions, covering all key valuation and due diligence needs.

Our impartial valuations enable the accurate allocation of the purchase price across the acquired assets. Using detailed asset research and data, we apply these approaches:

  • Cost Approach: For specialised assets with no comparable sales data.
  • Market Approach: For assets actively traded in the open market.
  • Income Approach: Accounts for external economic factors impacting value.

All approaches align with International Valuation Standards and relevant accounting standards.

Our reports provide legislatively compliant valuations for both direct and indirect asset transactions.

  • Landholder Duty: Applies to indirect ownership transfers through significant interest changes in landholding entities.
  • Stamp Duty: A tax on direct property transfers, with rates varying by state and asset type.

Since the 2002 New Business Tax System Act, we’ve completed 200+ market valuations for tax consolidation across Australia, following standards by the IVSC, API, and ATO.

These valuations support the cost-setting process in acquisitions, ensuring accurate tax cost determinations.

In Australia, businesses can claim tax deductions on tangible assets, like machinery and vehicles, over their effective life. Under the tax consolidation regime, corporate groups can reset the tax cost base of Division 40 assets (plant and equipment) to market value, while Division 43 assets (buildings and structural improvements) retain their original cost base.
Mitchell & Taylor will establish a compliant tax fixed asset register with accurate asset categorisation and cost allocation, including advice on:

  • Flexible Depreciation Methods: Prime Cost (steady deductions) or Diminishing Value (accelerated deductions).
  • Accurate Asset Lifespan: Set depreciation periods using ATO guidelines or self-assessment.
  • Instant Asset Write-Off: Identify eligible assets for immediate deductions.
  • Low-Value Pooling: Simplify depreciation for low-cost assets.

Our expertise ensures compliant, effective tax depreciation for your tangible assets

We verify asset data between seller records and new data to ensure fair and market values accurately reflect acquired assets, excluding any “ghost assets”.

Our insurance valuations provide accurate coverage assessments, helping buyers understand replacement costs, avoid underinsurance or overinsurance and protect assets post-transaction.

Mitchell & Taylor specialise in physical asset due diligence for share or asset sales, offering critical insights into:

  • Operational Performance & Utilisation
  • Capex & Opex Analysis
  • Asset Lifespans
  • Real Estate Leases
  • Depreciation Schedules & Asset Verification
  • Surplus Asset Realisation

Each assessment is tailored to empower optimal investment decisions.