Website terms

This site includes our guides, glossary, service pages, pricing page, and interactive tools such as the method selector and the safe harbour checker. All of it is general information about how start-up valuation, Division 83A of the Income Tax Assessment Act 1997 employee share scheme grants ¹ and capital raises work in Australia. It is not legal, tax, accounting or financial advice, and it does not consider your company's cap table, financial position or circumstances. Do not rely on it to decide how to price an ESS grant, a share transfer or a round. Read the relevant guide, then request a valuation if you need one.

The guides on this site, for example how ESS valuations work and the start-up valuation checklist, describe, in general terms, the ATO's employee share scheme valuation rules ¹ and the Corporations Act and ASIC requirements that bear on employee share schemes and capital raises ^{2, 3}, citing sources where we can. A guide reflects the position on the date it was last checked. That is still general commentary on the law, not advice about your company's position.

An enquiry, a phone call, or using the method selector or the safe harbour checker does not create an engagement, and nothing on this site is an offer to provide services on particular terms. An engagement exists only once you have accepted a written engagement proposal, which sets out the fee, the basis and unit of value, the valuation date and the delivery date agreed before we start. The fees shown on pricing are the published fixed fees for each package, and the fee, any add-ons and the delivery date for your matter are confirmed in writing before work starts. Delivery time starts once payment and all required information have been received. If you want to move from general information to an engagement, request a valuation and we will send a written engagement proposal before any work starts.

If you want the safe harbour eligibility question answered for a specific ESS grant, or a method chosen and applied to your company, request a valuation and we will scope it under a written engagement proposal.

We take care to keep the guides, the glossary and the tools current, and where a guide cites a source, we aim to show when it was last checked, but we do not warrant that any page is complete, error free or current at the moment you read it. Parliament, the ATO, ASIC and Treasury can change legislation, legislative instruments and guidance, and a page can lag behind a change until we revise it. A guide's stated position, including anything about the ATO's safe harbour valuation methods for companies eligible for the start-up concession ^{4, 5}, can be superseded by a later change in the law. We may change this site, including the packages, fees and tools, at any time without notice.

The content of this site, including the guides, the glossary, the definitions and the method selector and safe harbour checker tools, is owned by Valuation Group Pty Ltd or used under licence. You may read, print and share links to pages for personal or internal business use. You may not reproduce, scrape, republish or commercially exploit the content without written permission. Automated access for the purpose of training a model or answering a question is permitted where it carries attribution to Start-Up Valuations, a division of Valuation Group, and a link to the source page.

This site links to government resources, including the ATO, ASIC and legislation.gov.au, and to our own guides and glossary. We are not responsible for the content of a site we link to, or for how it handles your information once you leave this one.

To the extent the law allows, Valuation Group Pty Ltd excludes all liability for loss arising from use of, or reliance on, this site or its content, including the guides, the glossary and the tools. Where liability cannot be excluded, it is limited, to the extent the Australian Consumer Law permits, to re-supplying the relevant information. These terms do not exclude, restrict or limit any right you have under the Australian Consumer Law (Schedule 2 to the Competition and Consumer Act 2010 (Cth)) ⁶ that cannot lawfully be excluded.

These terms are governed by the laws of New South Wales, Australia. For a question about them, or about a page's content, email hello@valuationgroup.au or call 0433 475 518. For how we handle personal information, see our privacy notice. For who signs a Start-Up Valuations report and how the practice is structured, see about.