- We value, you advise. We establish market value. You decide whether and how the tax rules apply.
- Fees are fixed by the business's annual revenue, so you can quote your client before you call us.
- The scope letter names the asset, the interest, the valuation date and the CGT purpose before your client pays.
- Every report is a Professional Valuation Report, signed by the valuer responsible.
- We value past dates now. For 30 June 2027, clients can book now and we value after the date.
We value, you advise
A CGT market valuation works best when the roles are clear.
You, the accountant or tax adviser, decide:
- whether a CGT rule applies, and to which assets
- which valuation date and purpose the client needs
- for the 2027 changes, whether to rely on market value or the apportioning method
- how the value is used in the return, and the tax that results
We establish:
- the independent market value of the agreed business, shares, units or interest
- at the agreed date, for the agreed purpose
- with the evidence, method and reasoning set out in a signed report
We do not calculate tax or give tax advice. Keeping the valuer separate from the adviser also helps both pieces of work stand up. The ATO's guidance says a valuation is better supported where the valuer's independence is protected and the fee does not depend on the outcome.
Fixed fees you can quote
Our fee is fixed by the annual revenue of the business being valued. You can tell your client the fee before anyone calls us.
- Revenue under $1 million: $1,495 + GST
- $1 million to $2 million: $1,995 + GST
- $2 million to $5 million: $2,995 + GST
- $5 million to $10 million: $3,995 + GST
- $10 million or more: a custom fixed-fee quote
The fee is confirmed in writing before your client pays, and it does not change with the value we reach. See pricing.
A scope letter that names everything
Before your client pays, we confirm in writing:
- the asset: the business, its goodwill, or shares, units or a partnership interest in a named entity
- the interest: the number and class of shares or units, or the percentage held, and who holds it
- the valuation date
- the CGT purpose: for example a gift to family, a related-party transfer, the small business CGT concessions, a deceased estate, leaving Australia, or the 30 June 2027 split
- the fee and the delivery date
If you have already settled the purpose and date with your client, send them to us. It saves a round of questions and means the report is built for the rule you are applying.
A signed report your client can hand you
Every CGT valuation is a Professional Valuation Report, signed by the valuer responsible: a suitably qualified business valuer. It covers the items the ATO's market valuation guidance expects, including:
- the purpose and the CGT rule it relates to
- the exact asset and interest, the owner and the date
- market value as the standard of value
- earnings, normalisation adjustments and the evidence relied on
- the method, the reasons for it, and a cross-check
- the bridge from business value to the value of the interest, including control or minority
- assumptions, limitations and any information not available
- the valuer's identity, independence declaration, signature and issue date
APES 225 Valuation Services is the guidelines we follow. The ATO decides for itself whether to accept a valuation; its guidance says that usually depends on the process followed rather than who conducted it. See what a CGT valuation report contains.
Past dates and 30 June 2027
Past dates. Many CGT valuations look back: a death, a gift, a transfer, a residency change, or a concession claim for a year already ended. We value at the date you specify, using only what was known or reasonably foreseeable then. Records from the time make the value easier to support, so ask your client to gather them early. See valuing at a past date.
30 June 2027. Under the new rules, assets held by Australian resident individuals and trusts at the end of 30 June 2027 are generally treated as sold and bought back at that date, at market value or under an apportioning method. A valuation is not required, and it cannot be done before the date. Clients you think may benefit can book and pay now at 10% off, and we value after the date. In the meantime, tell them to keep the management accounts, pipeline, contracts and customer list at 30 June 2027. See the 30 June 2027 valuation page.
What we need from you or your client
- the asset, the interest, the valuation date and the CGT purpose
- three to five years of financial statements and tax returns before the date
- management accounts and a balance sheet at the date
- the share register, constitution, trust deed or partnership agreement
- leases, key contracts and records from around the date
You can upload the financials on your client's behalf through the secure link. See documents for a CGT valuation.
How to send us a client
Use the start form and choose "The owner's accountant or adviser" where it asks who you are. Pick the revenue band, add the asset, date and purpose, and tell us whether you or your client should be our main contact.
For anything unusual, such as several entities, more than one valuation date or a revenue band above $10 million, contact us first and we will confirm the scope and fee in writing.
Get a fixed fee
Choose your client's revenue band below to see the fixed fee straight away. We confirm the scope in writing before your client pays, and the signed report is delivered securely.
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.