- The valuation date is 30 June 2027, because the law treats the sale as happening just before 1 July 2027.
- The valuation cannot be done before the date. The ATO says a valuation can't be forward-looking.
- It uses only what was known or reasonably foreseeable at 30 June 2027, so records from the time carry weight.
- Keep the pipeline, contracts, customer list and management accounts at 30 June 2027.
- A valuation is not required. Your accountant or tax adviser decides whether one may be useful.
Why the date is 30 June 2027
The new CGT rules treat an asset held by an Australian resident individual or a trust at the end of 30 June 2027 as sold just before 1 July 2027 and bought back on 1 July 2027. The sale is taken to happen on 30 June 2027. So the valuation date is 30 June 2027, not 1 July.
The amount used is market value just before 1 July 2027, or an apportioning method. A valuation is not required. It may be useful where the value of a private business or business interest at the date matters to how a later gain is split. Your accountant or tax adviser decides.
Why it cannot be done early
Market value is always tied to a date. In October 2026 the ATO said taxpayers do not need a valuation in place on that date, and should not obtain one before it, because a valuation can't be forward-looking.
So nobody can confirm a 30 June 2027 value before 30 June 2027.
What you can do now is book the valuation and keep the right records. Our offer is simple: book and pay now at 10% off, and we value after the date.
What the valuation report contains
A 30 June 2027 report follows the same structure as any CGT valuation report. In plain words it sets out:
- Purpose. The deemed sale and reacquisition under the new CGT rules, and the law it relates to.
- The asset and interest. Exactly what is valued: the business, its goodwill, a number of shares of a given class, units, or a partnership interest. And who owns it.
- The date. 30 June 2027, just before 1 July 2027.
- Standard of value. Market value, as the ATO describes it: what a willing but not anxious buyer and seller would agree in an arm's length deal.
- Scope. What we were asked to do, and any limits on it.
- The business. What it does, its history, customers, staff and market at the date.
- Earnings and adjustments. The earnings a buyer would rely on, after adjusting for one-off items, owner wages at market rates, and related-party rent or loans.
- Method and cross-check. Why the method suits the business, and a second method to test the answer.
- Evidence. Market evidence and the records relied on, with their source.
- Assumptions and limitations. What we assumed, and anything we did not have.
- The conclusion. A single market value, and why that figure was chosen.
- Signature. The identity of the valuer responsible, a statement of independence, and the issue date.
See what a CGT valuation report contains.
Known or knowable at the date
A valuation done after the date has to look at the business as it stood on 30 June 2027. It uses what was known, or could reasonably be foreseen, at that date. It should not rely on later events that were not foreseeable then.
That cuts both ways. A record made at the time showing a contract was about to be signed is useful evidence. A sales forecast written in 2029 to explain 2027 is not. Do not manufacture information later. Keep what genuinely existed.
What to keep from around 30 June 2027
Financial statements usually survive. The commercial picture behind them often does not. Set aside, with dates on them:
Financial
- management accounts and a balance sheet at 30 June 2027
- the aged debtors and creditors list at the date
- a stock count or stock report at the date, if you hold stock
- work in progress at the date, for service businesses
- loan accounts with owners and related parties
Commercial
- customer list with revenue by customer for the year
- signed contracts, retainers and recurring agreements in place
- the pipeline: quoted, booked and contracted work at the date
- staff list, roles, and who holds key relationships
- the lease and any licences the business relies on
Plans and risks
- budgets, forecasts and business plans that existed at the time
- board minutes or investor updates around the date
- known risks: a customer at risk, a dispute, a regulatory issue
Ownership
- share register, unit register or partnership agreement at the date
- trust deed or company constitution
A simple step: export the reports from your accounting, booking or point-of-sale system in the first days of July 2027 and save them in one folder.
What we need from you
When you book, we confirm in writing what is valued, at which date and for which purpose. After 30 June 2027 we ask for:
- financial statements for the past three years and the year ending 30 June 2027
- the records listed above
- answers to a short set of questions about the business at the date
See documents for a CGT valuation.
Get a fixed fee
The fee is fixed by annual revenue, from $1,495 + GST for revenue under $1 million, and you can book now at 10% off with the valuation done after the date. See the 30 June 2027 valuation page or choose your revenue band below.
General information only, current at 10 November 2026. We value businesses and business interests; we do not give tax advice. Your accountant or tax adviser decides whether a rule applies to you.