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Employee Share Schemes

Employee Share Schemes

When it comes to employee share schemes, accuracy, defensibility, and compliance are critical. At Groves Valuations & Forensics, we support accounting professionals, founders, and boards with independent valuations that meet the requirements of the ATO and Australian Accounting Standards. Whether you’re launching a start-up scheme or meeting ongoing reporting obligations, our expertise ensures your share-based remuneration is backed by well-reasoned, audit-ready valuations.

 

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Start-Up Concessional Valuations (Division 83A-D ITAA) Market Value Determinations (Safe Harbour or Non-Safe Harbour) Option & Performance Rights Valuations (Black-Scholes, Binomial Models & More) Ongoing Reporting & Compliance Valuations
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Start-Up Concessional Valuations Market Value Determinations Option & Performance Rights Valuations Ongoing Reporting & Compliance Valuations

(Division 83A-D ITAA)

Start-Up Concessional Valuations

Start-ups may be eligible for concessional tax treatment under Division 83A-D of the Income Tax Assessment Act. To access these concessions, an eligible valuation is required. We deliver valuations that strike the right balance: credible, timely, and tailored for early-stage businesses.

Request a Start-Up Scheme Valuation
Start-Up Concessional Valuations

(Safe Harbour or Non-Safe Harbour)

Market Value Determinations

Whether you’re relying on the ATO’s safe harbour valuation method or a non-safe harbour approach, getting it right matters. We provide market value determinations that are transparent, well-documented, and fully defensible—supporting your employee share scheme from day one.

Request a Market Value Determination
Market Value Determinations

(Black-Scholes, Binomial Models & More)

Option & Performance Rights Valuations

Equity instruments such as options, rights, and performance shares require sophisticated valuation models. We apply appropriate methods such as Black-Scholes, binomial trees, and Monte Carlo simulations to capture the fair value of your instruments in line with both tax and financial reporting obligations.

Get an Option or Rights Valuation
Option & Performance Rights Valuations

Ongoing

Reporting & Compliance Valuations

Employee share schemes often require periodic revaluation for accounting and compliance purposes—particularly under AASB 2 / IFRS 2. We offer streamlined, consistent valuation support for ongoing reporting needs, including fair value updates, amortisation schedules, and disclosures.

Discuss Ongoing Valuation Support
Ongoing Reporting and Compliance

Our Process

  • 1. Initial Review & Scope Confirmation

    We begin with a no-cost preliminary review of your business, examining key information to understand its structure, performance, and context. From there, we outline the appropriate scope of work and confirm the next steps to proceed with your valuation.

    04 July 2023 12:00 AM

  • 2. Data Collection & Technical Analysis

    Once engaged, we issue a streamlined data request designed to minimise disruption. Our team then undertakes a thorough review of the information provided, applying technical analysis and industry-appropriate valuation methods to assess business value and key risks.

    04 July 2023 03:00 PM

  • 3. Report Delivery & Professional Collaboration

    We deliver a detailed valuation report that clearly outlines our findings, valuation approach, and key insights. Where needed, we meet with you and your advisors—accountants, lawyers, or other professionals—to ensure full clarity and support for decision-making.

    04 July 2023 03:00 PM

  • They took the time to 'dumb' it down for me so I could understand. Very professional and knowledgeable - great job team!
    Brian Brown
    CEO, Gutter Knight Australia
  • Comprehensive in approach as well as plain spoken. Better still, the results I have seen are better than anywhere else in the industry.
    Christopher Brereton
    Nat'l Manager, O'Maras
  • Stephen and his team delivered their expertise quickly and worked with us and our client in delivering a highly technical and sophisticated deliverable.
    Vincent Elias
    Director, Infinity Financial

Got questions?

Others frequently ask…

  • We work with lawyers, accountants and business owners. Whether meeting tax or financial reporting obligations, planning for a transaction, or meeting family law requirements, we tailor our services to meet specific needs.

  • We combine deep valuation expertise with clarity, independence, and a commitment to service. Our reports are built to withstand scrutiny, and we’re known for being responsive, easy to work with, and transparent in our process.

  • Stephen is the founder and Principal of Groves Valuations & Forensics. A senior valuer, with extensive experience in business and IP valuations, Stephen has worked on high-stakes matters involving the ATO, family law matters, corporate restructures and more. Click here to learn more about Stephen.

  • Groves Valuations & Forensics is based in Sydney and Brisbane, but we work with clients across Australia and internationally.

    While many valuations can be conducted remotely with secure access to information, we believe in the value of personal connection. Wherever necessary, we prioritise in-person meetings and are available to travel for matters that require a more hands-on or collaborative approach.

  • Yes — independence is one of our core principles. We provide unbiased, objective valuations that are not influenced by stakeholders or external pressures. Moreover, we specialise solely in valuations and are not part of a multi-disciplinary firm.

  • The duration required for valuations depends on several factors. This includes the size and complexity of the business and IP, and the purpose of the valuation.

    As a general guide, valuations normally take anywhere from 2 weeks to 6 weeks to complete, however we often work to short timeframes to meet client needs.

  • At Groves Valuations & Forensics, we don’t take a one-size-fits-all approach. We carefully select the most appropriate valuation methods based on the specific circumstances of each engagement.

    The right method depends on several factors — including the type of business or IP being valued, its financial and operational performance, the availability and reliability of data, the purpose of the valuation, and whether relevant market comparisons exist.

    With significant experience, we’re well-versed in applying a range of accepted methodologies, and we’re always transparent about the approach we take.

     

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Needing a valuation for you or your client? You don’t need all the answers — that’s what we’re here for.
Reach out and we’ll walk you through it.