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WA-45018

Count / Oracle GroupWA-45018

View on ACCC

Processing timeline

22

days

Filed

9 June 2026

Notification waiver determination published

Decision

1 July 2026Notification waiver determination published
Type
Waiver
Outcome
Approved
Stage
Waiver application
Status
Assessment completed

Parties

Acquirer(s)

Count Holdings No. 4 Pty Ltd ABN - 48 111 695 357, Count Holdings No. 3 Pty Ltd ABN - 37 696 339 161, Count Holdings No. 1 Pty Ltd ABN - 70 696 338 995

Target(s) or Vendor(s)

Tamarama Advisory Pty Ltd ABN - 36 696 563 596, Tamarama Investment Management Pty Ltd ABN - 25 696 539 625, Tamarama Accounting Pty Ltd ABN - 17 696 552 922

Other parties

None listed

Summary

ASX-listed accounting and wealth management firm Count Limited proposes to acquire the Oracle Group. Count's subsidiaries will acquire 100% of the shares in Tamarama Accounting, Advisory, and Investment Management Pty Ltd, which will house Oracle Group's accounting, financial advice, and investment management operations.

Acquisition details

Count Limited ( Count ), through its wholly owned subsidiaries, Count Holdings No. 3 Pty Ltd, Count Holdings No. 1 Pty Ltd and Count Holdings No. 4 Pty Ltd, proposes to acquire 100% of the issued shares in Tamarama Accounting Pty Ltd, Tamarama Advisory Pty Ltd and Tamarama Investment Management Pty Ltd (the Target Companies ) (the Acquisition ). Immediately prior to completion, the assets and businesses operated by Oracle Accounting (Australia) Pty Ltd as trustee for the Oracle Accounting Unit Trust ( Oracle Accounting ), Oracle Advisory Group Pty Ltd as trustee for the Oracle Advisory Group Unit Trust ( Oracle Advisory ) and Oracle Investment Management Pty Ltd as trustee for the Farnam Unit Trust ( Oracle Investment Management ) (together, the Oracle Group ) will be transferred to the respective Target Company. Count is an ASX listed company comprising an integrated network of over 120 firms providing accounting and wealth management services throughout the country (except for the Northern Territory). Count’s business is organised into three operating segments: equity partnerships (includes investments into firms that provide accounting, audit and assurance, taxation, financial planning services as well as business and corporate advisory services); wealth (includes financial services and investments products provided by Australian Financial Services Licence holders); and services (includes services that support the activities of accounting and financial planning firms that are both internal and external to Count’s network, including actuarial certificates, consulting, IT services, training and helpdesk and support services). Oracle Group provides financial advice, accounting and investment management services from a network of 14 offices across New South Wales, Queensland and Victoria. Oracle Group operates through three distinct specialist business. Oracle Accounting provides a full-service accounting offering to individuals and businesses, with services including personal and business taxation, bookkeeping, business services, preparation of business activity statements / instalment activity statements, accounting services for self-managed super funds and audit coordination. Oracle Advisory provides independent and holistic financial planning and wealth accumulation strategies to individuals, families and retail and wholesale businesses, with services including investment advice, retirement planning, superannuation, insurance advice, estate planning and lending advice. Oracle Investment Management provides managed investment solutions including discretionary portfolio management across equities, property and fixed income.

Industry

Broad:Professional & Business Services

Decisions and key events

1 July 2026Notification waiver determination publishedAttachmentPDF143.2 KB

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