Intellectual Property Valuations
At Hewlett + Murray, we provide independent and defensible valuations of intellectual property (IP) assets across commercial, financial reporting, taxation, and dispute contexts. We work with corporates, legal advisors, boards, and government to support transactions, resolve disputes, and meet compliance obligations involving tangible value.
IP valuations require both technical rigour and commercial insight. We combine established valuation methodologies with industry knowledge and clear communication to deliver opinions that stand up to scrutiny from regulators, courts, and couterparties.
Including:
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We act as independent experts in litigation and arbitration involving IP assets. Our work supports resolution of disputes over the value of patents, trademarks, copyrights, trade secrets, and broader IP portfolios. We provide valuations for infringement damages, licence fee assessments, or IP contributions to joint ventures and partnerships.
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We value identifiable intangible assets for purchase price allocations (AASB 3), impairment testing (AASB 136), and other financial reporting requirements. This includes customer relationships, brands, software, technology, and licences.
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We prepare valuations of IP for tax compliance, planning, and disputes. This includes valuations for transfer pricing of intangibles, CGT and cost base determinations, and employee share schemes. We align our work with relevant ATO guidance and OECD transfer pricing frameworks. We are regularly engaged by both taxpayers and the ATO, meaning we understand the practical considerations, expectations, and challenges faced on both sides of a transaction or review.
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We provide valuation advice to support IP-heavy transactions, including M&A, internal restructures, and licensing arrangements. Our valuations assist with deal pricing, structuring and negotiations involving technology businesses, brand portfolios, and other intangible-rich companies.
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We value internally developed and acquired software, algorithms, and proprietary data assets. Our approach is guided by the asset’s nature and purpose of the valuation, with reference to commonly accepted methods such as cost, relief-from-royalty, or income-based techniques. Our work may also address factors such as useful life, obsolescence risk, and amortisation, where relevant to the intellectual property being valued.
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We assist with valuing IP at an early stage of development, including unregistered or pre-commercial assets. Our work supports investment, capital raising, and strategic decision-making where conventional financial metrics may not yet apply.
What sets us apart?
At Hewlett + Murray, we understand that valuing IP is rarely straightforward. These assets often involve uncertain cash flows, legal complexity, and subjective assumptions. We bring:
International Perspective: Our team brings experience from both Australian and international valuation environments, including jurisdictions where IP valuations are more frequently required for tax and regulatory purposes.
Technical Discipline: We apply market-accepted methods such as the relief-from-royalty, excess earnings, and cost approaches, supported by benchmark data and robust modelling.
Practical Judgment: Our team brings experience across a range of valuation contexts and asset types, allowing us to assess IP value in a way that reflects commercial reality.
Clear Communication: We deliver opinions that are transparent, well-structured, and suited to audiences ranging from boards and tax authorities to courts and counterparties.
Cross-Functional Expertise: Our work often sits at the intersection of valuation, financial reporting, tax and disputes. We understand the requirements of each and tailor our work accordingly.
