Independent Business Valuations. Prepared to the Standard the Situation Demands.
Infinity 22 provides rigorous, independent business valuations for transactions, disputes, tax obligations, succession, and strategic decisions. Our reports are prepared to withstand scrutiny — legal, commercial, and regulatory.
No obligation. Strictly confidential. Typically responded to within one business day.
Valuations Completed
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Years of Advisory Experience
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Instructed by Legal, Accounting & Corporate Professionals
A Business Valuation Is Not a Formality. It Is a Professional Opinion With Real Consequences.
An inaccurate or poorly documented valuation is a commercial liability that can trigger tax audits, legal disputes, or the failure of a high-stakes transaction. Unlike a simple indicative estimate, a defensible professional opinion provides the rigorous intellectual framework required to withstand intense commercial and legal scrutiny.With increasing oversight from the ATO and the courts, the value of a business is never self-evident. It is a complex conclusion that relies entirely on precise methodology, justified assumptions, and the specialized expertise of the practitioner.
“The value of a business is not a single fixed number. It is a professional conclusion — and it must be reached through a process that can be explained, tested, and defended.”
Why an Online Calculator Cannot Do What a Valuation Report Must.
Independence
A credible valuation must be prepared by a party with no financial interest in the outcome. A calculator cannot attest to this.
Methodology Disclosure
Professional reports disclose which valuation approach was applied (DCF, capitalisation of earnings, net asset backing, market multiples) and why and they justify the assumptions behind every input.
Normalisation of Earnings
A business's reported profit is rarely its commercial profit. Addbacks, owner remuneration adjustments, and one-off items must be identified and treated. A calculator uses what it is given.
Comparability Analysis
Market-based approaches require access to comparable transaction data and the judgement to apply it correctly. This is proprietary, professional work.
Defensibility Under Challenge
In litigation, tax audits, or contested transactions, the valuation will be tested. A printout from a website is not an expert opinion. A report signed by a qualified practitioner is.
Legal and Regulatory Compliance
Certain valuation purposes — such as employee share schemes, CGT events, or buy/sell trigger events — require specific methodologies prescribed by legislation or the ATO. Calculators are not jurisdiction-aware.
Every Stage of Your Business Life Has a Valuation Requirement.
Whether the need arises from a transaction, a legal matter, a tax obligation, or a strategic decision — the standard of the valuation must meet the standard of the situation.
Comparability Analysis
When seeking equity investment or debt finance, investors and lenders require an independent, substantiated assessment of value. A credible valuation supports your position and establishes the basis for negotiation.
Buying or Selling a Business
Whether you are a vendor or acquirer, an independent valuation provides a defensible reference point — reducing the risk of leaving value on the table or overpaying for an asset.
Shareholder Buy/Sell Agreements
When a shareholder event is triggered — death, disability, departure, or dispute — the mechanism for determining value must be clear, independent, and agreed in advance. We prepare valuations that satisfy the terms of existing agreements and advise on how to structure future ones.
Divorce and Relationship Property Matters
Business interests are frequently the most significant and most contested asset in family law proceedings. Our valuations are prepared to a standard suitable for court, and can be provided in a single-expert or adversarial format.
Shareholder Disputes
Where a minority shareholder seeks a fair exit, or where conduct has affected the value of a party’s interest, an independent valuation is essential. Our reports are designed to withstand legal scrutiny.
Succession Planning
Transferring a business to the next generation — or to management — requires an accurate understanding of current value. We help families and business owners plan transitions that are commercially sound and equitable.
Estate Planning and Probate
Businesses held as estate assets must be valued for stamp duty, CGT, and equitable distribution purposes. Our reports satisfy the requirements of estate administrators and legal advisers.
Tax and ATO Compliance
The ATO prescribes specific valuation methodologies for a range of events, including deemed disposals, trust distributions, related-party transactions, and more. Non-compliance with these standards carries significant risk. Our reports are prepared with direct reference to the relevant legislative requirements.
Employee Share Schemes (ESS)
Issuing equity to employees under an ESS requires a valuation of the shares or options being issued, prepared in accordance with ATO safe harbour provisions. We provide valuations that support compliant scheme design and ongoing reporting.
Our Methodology Is Grounded in Recognised Standards.
Infinity 22 employs rigorous, standards-based valuation methodologies rather than proprietary “black-box” approaches. Our work is strictly consistent with:
- AASB / IFRS fair value standards (where relevant).
- ATO Tax Valuation Guidelines.
- The International Valuation Standards (IVS).
- Court-accepted expert opinion frameworks.
“The selection and weighting of these methodologies depends on the purpose of the valuation and the nature of the business. We document and justify every decision we make.”
Income-Based
(DCF / Capitalisation of Earnings)
We assess sustainable earnings capacity through rigorous normalisation adjustments and determine a precise, risk-adjusted rate of return. This is the standard for operating businesses with established histories.
Market-Based
(Comparable Transactions / Multiples)
We derive valuation multiples from comparable business sales and market evidence, adjusted specifically for the size and risk profile of the subject entity.
Asset-Based
(Net Asset / Liquidation)
We assess the fair value of all identifiable tangible and intangible net assets. This approach is primarily used for asset-holding entities or early-stage businesses.
A Structured Engagement from First Contact to Final Report
Initial Consultation (Confidential)
We discuss the purpose of the valuation, the nature of the business, the relevant timeframe, and any specific requirements imposed by the counterparty, court, or legislation. This call is obligation-free.
Engagement & Information Request
We issue a formal engagement letter and a structured information request covering financials, ownership, assets, contracts, and relevant commercial context.
Analysis & Methodology Selection
Our team conducts financial analysis, earnings normalisation, market research, and comparables review. We select and apply the appropriate valuation methodology or methodologies.
Draft Report &
Review
We prepare a draft report and, where appropriate, provide the opportunity for factual review prior to finalisation. This ensures accuracy without compromising independence.
Final Report
Delivery
We deliver a signed, professionally formatted valuation report that documents our methodology, assumptions, analysis, and conclusion. Reports are prepared to the standard required for the stated purpose.
What You Receive
- A professionally prepared, signed valuation report
- Full disclosure of methodology, assumptions, and data sources
- Normalised earnings analysis and supporting schedules
- Market comparables analysis (where applicable)
- A clear, defensible valuation conclusion with stated basis of value
- Executive summary suitable for presentation to third parties
- Valuer qualifications and independence declaration
- Availability for follow-up questions, mediation, or court attendance where required (subject to engagement scope)
Independence Is Not a Claim.
It Is a Standard We Apply to Every Engagement.
Infinity 22 maintains no financial interest in the outcome of any valuation. Our fees are fixed and entirely independent of the concluded value, removing any incentive for bias and ensuring complete objectivity. Every report includes a formal declaration of independence, confirming our valuers have no relationships that could compromise their professional judgment.
Whether instructed by transacting parties or appointed by courts as single-expert witnesses, our methodology remains consistent. We are not advocates for a specific result; our primary obligation is always to the professional standard, never the outcome.
“Our reports are prepared to be read by people who disagree with them. That is the standard we apply.”
Testimonial
The team at Infinity22 really helped to push us to communicate and define the R&D that we were doing everyday in our business. They help us to unlock opportunities for further innovation and to remove some of the financial barriers to doing things differently and looking for ways to innovate and develop new solutions within our business.
This was a straightforward process and i am sure without their help i would have not got through it myself.
Infinity 22 has been fantastic in helping our business grow. They structured our business to ensure we get the maximum tax benefits and are always on top of new rules coming into place. Our business has saved 10s of thousands of dollars thanks to their expertise. I highly recommend their services to anyone who is looking for a switched on, creative accounting firm. Great with international taxation too.
Real-World Application: Case Studies
Shareholder Dispute
Situation
A manufacturing business with four equal shareholders reached an irretrievable breakdown. Two shareholders sought an exit, but the parties could not agree on value, leading to the initiation of legal proceedings.
Approach
We were appointed as a single expert by agreement of both parties’ solicitors. Our team applied a capitalisation of maintainable earnings methodology, conducted detailed normalisation for related-party transactions, and benchmarked the business against comparable private sales.
Outcome
The valuation was accepted by both parties without challenge. This allowed the matter to be resolved through a structured buyout, successfully avoiding a costly trial.
Tax Compliance
Situation
A mid-sized group required a formal valuation to support an internal restructuring involving the transfer of intellectual property. This was critical for ensuring compliance with ATO market value requirements for Capital Gains Tax (CGT) purposes.
Approach
We utilized a combination of Income-Based (DCF) and Market-Based approaches. A significant challenge involved normalising earnings across several related-party entities to ensure the valuation met ATO Tax Valuation Guidelines.
Outcome
The valuation report was submitted to the ATO and accepted without further inquiry. This provided the client with definitive tax certainty and a defensible basis for their restructure.
M&A Transaction
Situation
The founder of a specialized professional services firm was approached by a strategic acquirer. An independent valuation was required to establish a defensible baseline for negotiations and provide transparency for minority stakeholders.
Approach
We applied a Capitalisation of Maintainable Earnings approach, focusing heavily on adjusting for owner remuneration and non-recurring expenses. We further validated the result through a comparability analysis against recent industry-specific transaction data.
Outcome
Our report served as the primary reference point throughout the due diligence process. The transaction was successfully completed at a price that accurately reflected the firm’s premium market position.
Frequently Asked Questions
How long does a valuation typically take?
The timeframe depends on the complexity of the business and the completeness of information provided. Most engagements are completed within 2–4 weeks of receiving all required information. Where urgency is required — for example, in litigation or a pending transaction — we will discuss expedited timeframes at the outset.
Who will prepare the valuation report?
All valuation reports are prepared and signed by a qualified member of our advisory team. We do not outsource valuation work. The practitioner responsible for your engagement will be confirmed at the time of instruction.
Can your valuation be used in court or legal proceedings?
Yes. Our reports are prepared to a standard consistent with court-admissible expert opinion requirements. Where required, our valuers are available to provide expert witness testimony or to attend mediation.
What information do I need to provide?
We provide a structured information request at the outset of every engagement. Typically, this includes 3–5 years of financial statements, tax returns, management accounts, details of ownership structure, any relevant contracts, and background on the business and its operations. We will guide you through this process.
Is my information kept confidential?
Yes. All information provided to Infinity 22 is held in strict confidence. We do not share client information with third parties without explicit instruction, except where required by law. We operate under a formal confidentiality framework and can execute an NDA upon request.
Do you provide indicative or preliminary assessments?
We offer an initial consultation to discuss the likely value range and key value drivers before formally commencing an engagement. This is provided on a without-prejudice basis and does not constitute a formal valuation opinion.
Can you act where there is a dispute between parties?
Yes. We accept instructions as a single jointly appointed expert, or as an adviser to one party in an adversarial context. We will disclose the nature of our appointment in the report and confirm there is no conflict of interest prior to accepting the engagement.
What is your methodology for ATO compliance valuations?
We apply the valuation methodologies and safe harbour provisions prescribed by the ATO for the relevant purpose — including Division 7A, employee share scheme valuations, and CGT events. Our reports reference the relevant legislative provisions and explain the basis of compliance.
About Infinity 22
Infinity 22 is an independent advisory firm providing business valuation, corporate finance, and strategic advisory services to business owners, legal professionals, and accounting firms across Australia. We are engaged where the quality and credibility of professional advice matters — in transactions, disputes, succession events, and regulatory matters. Our team holds recognised professional qualifications in accounting, finance, and business valuation, and our reports are prepared to the standard required by the ATO, the courts, and sophisticated commercial counterparties. We do not manage funds, sell financial products, or earn commissions. Our income derives entirely from professional fees, which means our advice is accountable only to the quality of our work.
A Conversation Costs Nothing. An Uninformed Decision Can.
Speak with an Infinity 22 valuation specialist about your situation. The initial consultation is confidential and carries no obligation.
We typically respond to all enquiries within one business day.
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