NATHAN TIMOSEVSKI

Director

Qualifications

♦ Bachelor of Business, University of Technology Sydney
♦ Graduate Diploma of Chartered Accounting, Institute of Chartered Accountants Australia
♦ Graduate Diploma of Applied Finance, FINSIA/Kaplan
♦ Business Valuation Specialisation, Chartered Accountants Australia & New Zealand

Professional memberships

♦ Associate, Chartered Accountants Australia & New Zealand
♦ Associate, Financial Services Institute of Australasia

Experience overview

Nathan joined Leadenhall in 2019 to lead our purchase price allocation practice. Prior to joining Leadenhall, Nathan was a partner in the corporate finance team at Crowe Horwath, where he worked for 14 years.

His expertise is in business, equity and intellectual property valuations for strategic, transactional and regulatory purposes, including purchase price allocations and independent expert’s reports.

Purchase price allocations

Nathan has led the preparation of numerous PPAs that have resulted in clients accessing substantial tax benefits and achieving sensible accounting outcomes, including:
♦ Electro Optic Systems – ASX listed defence, communications and space business
♦ PKS Holdings – ASX listed healthcare technology company
♦ Open Office – ERP software provider to government and councils
♦ Telkom Indonesia – global information and communications technology provider

♦ Mundipharma – global medicines and consumer health products provider
♦ Cheetham Salt – Australia’s largest solar salt manufacturer
♦ Enrich Living Services – Australia’s largest provider of in-home care
♦ Amber Tiles – tile and paver wholesaler, retailer and franchiser
♦ HOYTS – leading cinema and cinema advertising business

Independent expert reports (IERs)

♦ Sumo Australia – compulsory acquisition by Enares
♦ Mackay Sugar – takeover by Nordzucker Group
♦ Tian An – proportional takeover by Oasis Star
♦ LatAm Autos – convertible note fund raising
♦ Prime Media – off-market takeover of Broadcast Production Services
♦ BBQs Galore – takeover by Ironbridge Capital
♦ Kip McGrath – convertible note fund raising

Tax support

♦ Valuations for tax payers for group restructures, tax consolidation, stamp duty, residency, share and option plans, SBT concessions and CGT purposes
♦ Valuations for the ATO

Financial reporting

♦ PPAs and intangible asset valuations under AASB 3, AASB 128 and AASB 138
♦ Valuation of share-based payments under AASB 2
♦ Valuation of financial instruments under AASB 9, AASB 13 and AASB 139
♦ Impairment testing and discount rate advice under AASB 136