CGT valuations
A market value
for every CGT event.
When capital gains tax needs a market value for a business, shares or a business interest, we provide it at a fixed fee, in a report signed by the valuer responsible. Choose your situation.
2027 changes
The CGT discount changes on 1 July 2027: what business owners should know
From 1 July 2027 the 50% CGT discount is replaced for individuals, trusts and partnerships. What changes, who is affected, and where a valuation fits.
Read moreMarket value or apportioning: the two ways to split a gain at 30 June 2027
The new CGT rules split a gain at 30 June 2027 using market value or an apportioning method. How each works, when a valuation may help, and who decides.
Read moreTrusts and the 30 June 2027 valuation
A trust holding a business, shares or units is generally treated as selling and buying back its assets at 30 June 2027. What a trustee may want valued.
Read moreCompanies and the 2027 CGT changes: why the shares may need a value
Companies are not affected by the CGT discount change, but individuals and trusts who own private company shares can be. What may need a value at 30 June 2027.
Read moreWhat a 30 June 2027 business valuation covers, and what to keep now
What a 30 June 2027 CGT valuation report contains, the records to keep from around that date, and why the valuation itself cannot be done early.
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CGT events
Small business CGT concessions: where a valuation fits
The four small business CGT concessions in plain words, why the $6 million net asset value test uses market values, and when a business valuation helps.
Read moreThe $6 million maximum net asset value test: valuing for it
How the $6 million maximum net asset value test works: what is counted, connected entities and affiliates, why book value can mislead, and when to value.
Read moreGifting shares or units to family: the CGT valuation
Giving shares or units in a family business to a relative? For CGT, market value usually replaces the price paid. How it works and what a valuation covers.
Read moreMoving a business or shares to a related entity: the CGT valuation
Selling or transferring a business or shares to your family trust, company or another related entity? Why market value matters for CGT and what we value.
Read moreInheriting a business or shares: the CGT valuation
Inheriting a business, shares or units? How CGT cost base rules work for estates and beneficiaries, when a date of death value is needed, and what we cover.
Read moreRestructuring a business and CGT rollovers: why values still matter
Moving a business between entities under a CGT rollover? Tax may be deferred, but values still matter. The small business restructure rollover in plain words.
Read moreSelling a business: the valuations that matter for CGT
Before you sell a business: market values for the small business CGT concessions, splitting the price between goodwill and other assets, and price vs value.
Read moreRetrospective CGT valuation: valuing a business at a past date
How a business, shares or units are valued for CGT at a date in the past, what records help, and why hindsight is kept out of the number.
Read moreForeign and temporary residents: the 8 May 2012 valuation
If you were a foreign or temporary resident on 8 May 2012, a market value at that date may be used to work out your CGT discount. How the valuation works.
Read morePre-CGT assets: when a business acquired before 20 September 1985 needs a value
Businesses and shares acquired before 20 September 1985 are generally outside CGT, but some events bring them in at market value. When a valuation may help.
Read moreLeaving Australia: valuing your business interests for CGT
When you stop being an Australian resident, CGT event I1 treats many assets as sold at market value that day. What is covered, the choice, and the valuation.
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Assets and interests
Goodwill valuation for CGT
What goodwill is for CGT, how it is valued, why it is often the largest asset in a small business, and how personal and business goodwill differ.
Read moreValuing shares in a private company for CGT
How shares in a private company are valued for CGT: the company's business and assets, control or minority, share classes, and the shareholder's rights.
Read moreValuing units in a unit trust for CGT
How units in a private unit trust that runs or owns a business are valued for CGT: the trust's business and net assets, the deed, and the units held.
Read moreValuing a partnership interest for CGT
For CGT, each partner holds an interest in each partnership asset. How a partner's share of the business, its goodwill and other assets is valued.
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Practical
What is market value for CGT? A plain-language guide
Market value for CGT in plain words: the willing but not anxious buyer and seller, highest and best use, and what the ATO's market valuation guidance expects.
Read moreWho can do a CGT business valuation?
There is no formal admissions board for business valuers in Australia. What the ATO says about valuers, process and penalties, and what to look for.
Read moreDocuments you need for a CGT business valuation
The documents a valuer needs for a CGT business valuation: financial statements, tax returns, registers, deeds, leases, contracts and records at the date.
Read moreWhat a CGT valuation report contains
What goes into a CGT business valuation report: purpose, asset and interest, date, standard of value, method, earnings, evidence, assumptions and signature.
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Fixed fee
Your fee,
in one tap.
Set by the annual revenue of the business. Confirmed in writing, with the scope, before you pay.
Not sure which applies?
Ask us first.
Tell us the asset, the date and what your adviser has asked for. We reply with the scope and a fixed fee in writing.