30 June 2027 business valuation
Own a business? 30 June 2027 could be an important date.
Changes to Australia’s CGT rules start from 1 July 2027. For some owners, the value of your business, shares or other business interests at 30 June 2027 may become important when they eventually sell, transfer or restructure.
Not every owner needs a valuation. Your accountant or tax adviser should first work out whether the new rules apply to you.
The line between growth already built and growth still to come.
That could be years away.
The problem? Proving what a private business was worth years earlier can be difficult.
So it may make sense to establish and document the value while the evidence is still available.
The simple version
- Before 1 July 2027Value already builtGrowth up to the date keeps the old treatment.
- 30 June 2027Potential valuation dateThe line between the old rules and the new.
- After 1 July 2027Future growthGrowth from here falls under the new rules.
For some owners, being able to show what the business was genuinely worth at 30 June 2027 may become important later.
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Could this be worth discussing with your accountant?
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Timing
Why not just work it out later?
You might be able to. But proving an old value can become much harder.
- 01
Customers
Who were your major customers at the time?
- 02
Contracts
What agreements and recurring revenue existed?
- 03
Forecasts
What did the business genuinely expect to happen?
- 04
People
How dependent was the business on the owner or key staff?
- 05
Risks
What risks were known at the time?
- 06
Market
What was happening in the industry?
Your financial statements may survive. The commercial story behind them may not.
The other method
Isn’t there an ATO calculation?
There may be another method for working out how a gain is split over time. But that is different from working out what a private business was actually worth on a specific date.
A calculation
May use information such as:
- original cost
- eventual sale price
- time held
Works backwards from numbers. It does not look at the business.
A business valuation
Looks at the actual business:
- earnings
- customers
- recurring revenue
- contracts
- brand
- intellectual property
- employees
- systems
- owner dependence
- risk
- market evidence
A valuation asks: “What was this business actually worth?”
An independent valuation is not designed to produce the highest possible number. It should arrive at the most supportable market value from the evidence available. Which method suits you is a decision for you and your accountant.
Your industry
What a valuer looks at in your industry
What a valuer looks at in a trade or service business
Two plumbing businesses with the same profit can be worth very different amounts. The difference is usually in what happens if the owner steps back.
- Maintenance contracts
- Recurring service and maintenance agreements that bring work in without a quote.
- Customer concentration
- How much of the work comes from your top two or three customers or builders.
- Staff and subcontractors
- Who does the work, how long they have stayed, and who holds the relationships.
- Vehicles and equipment
- What is owned, what is financed, and what is due for replacement.
- Licences
- Which licences the business relies on, and whose name they are in.
- Owner dependence
- Whether the phone keeps ringing if you are not the one answering it.
- Pipeline
- Quoted, booked and contracted work on the books at the time.
Your pipeline, contracts and customer list at 30 June 2027 are the commercial story behind that year’s numbers. They are easy to capture at the time and hard to rebuild later.
What a valuer looks at in an e-commerce business
Online businesses can grow fast and change fast. A buyer pays for the parts that keep working without you.
- Customer acquisition
- What it costs to win a customer, and whether that cost is rising.
- Repeat purchase rate
- How many customers come back, and how often.
- Brand
- Whether people search for you by name, or only find you through ads.
- Inventory
- Stock on hand, how fast it turns, and anything slow or obsolete.
- Supplier relationships
- Who makes your products, on what terms, and how easy they are to replace.
- Email and SMS database
- An owned audience you can sell to without paying for every click.
- Paid-media dependence
- How much revenue stops if the ad spend stops.
Ad accounts, platform dashboards and analytics are often overwritten or lost when tools change. A record of where the numbers stood around 30 June 2027 is worth keeping.
What a valuer looks at in a health practice
A practice is valued on what stays when the principal is not in the room. That is usually the hardest question in the file.
- Practitioner dependence
- How much of the billing is tied to you or one or two practitioners.
- Patient base
- Active patients, how often they return, and how many are new each month.
- Recurring revenue
- Care plans, programs and repeat appointments that are already booked.
- Referral sources
- Where new patients come from, and whether that depends on one person.
- Provider agreements
- Service fee and tenancy agreements with practitioners, and their terms.
- Workforce
- Who you employ, who contracts, and how hard they would be to replace.
- Accreditations
- Practice accreditation and registrations the revenue relies on.
Practitioner rosters, billing splits and referral patterns change through the year. A clear picture of the practice around 30 June 2027 makes the value at that date much easier to support.
What a valuer looks at in an NDIS provider
NDIS businesses carry risks that a buyer prices carefully. Evidence of how the business stood at the time matters more than usual.
- Participant concentration
- How much revenue comes from a small number of participants or plans.
- Staff
- Support workers, their qualifications and screening, and how stable the team is.
- Compliance
- Audit results, incidents and complaints, and how they were resolved.
- Registrations
- Which registration groups you hold, and when they come up for renewal.
- SIL and property
- Whether supported independent living depends on particular houses or leases.
- Referral channels
- Support coordinators and other sources that send participants to you.
Plans, rosters and registrations change often. Keeping a dated record of participants, staff and compliance around 30 June 2027 is the simplest thing you can do now.
What a valuer looks at in a gym or studio
A gym’s value lives in its members, its coaches and its lease. All three move month to month.
- Memberships
- How many active members you have, on what terms, and how they pay.
- Recurring revenue
- Direct debits and contracts that renew without a sales effort.
- Churn
- How many members leave each month, and why.
- Coaches
- Who runs the classes, and whether members would follow a coach out the door.
- Owner dependence
- Whether the gym runs the same without you on the floor.
- Lease
- Term, options and rent reviews. A short lease can cap the value.
- Equipment
- What is owned or financed, its age and its replacement cycle.
- Class utilisation
- How full the timetable runs at peak and off-peak.
Member numbers and churn change every month. A snapshot from your booking and billing system around 30 June 2027 is far easier to support than one rebuilt from memory later.
What a valuer looks at in a professional services firm
In a firm, the value is the client relationships. The question is whether they belong to the firm or to the people in it.
- Client concentration
- How much of the fee base sits with your largest clients.
- Recurring work
- Retainers and annual engagements that come back each year.
- Key people
- Who holds the relationships, and whether they are tied to the firm.
- Work in progress and debtors
- Unbilled work and money owed at the time, and how collectable it is.
- Owner dependence
- How many clients would leave if you did.
- Contracts
- Engagement terms, restraints and any panel or supplier arrangements.
Fee registers and client lists move every month. A dated list of clients, fees and key people around 30 June 2027 is the evidence a valuer will ask for.
What a valuer looks at in a cafe, restaurant or venue
Hospitality businesses are often valued on the lease and the location as much as the profit.
- Lease
- Term remaining, options, rent and outgoings.
- Location and trade
- Foot traffic, trading hours and how steady weekly takings are.
- Staff
- Who runs the kitchen and the floor, and how long they have stayed.
- Licences
- Liquor, food and outdoor dining permits, and whose name they are in.
- Seasonality
- How trade moves through the year.
- Owner on the floor
- How much of the trade depends on you being there.
Weekly takings and staffing change with the seasons. Keeping the June 2027 point-of-sale reports and rosters is a small job now and a hard one later.
What a valuer looks at in a start-up
Start-ups often have little profit and a lot of evidence elsewhere. The question is which evidence existed at the time.
- Funding rounds
- The price and terms of recent rounds, and who invested.
- Cap table
- Who owns what, including SAFEs, convertible notes and options.
- Traction
- Revenue, recurring revenue and growth at the time.
- Runway
- Cash, burn and when the next raise would have been needed.
- Intellectual property
- What the company owns, and whether it is properly assigned.
- Founder dependence
- How much rests on one or two founders.
- Customer contracts
- Signed customers, pilots and pipeline at the time.
Board packs, investor updates and the cap table at 30 June 2027 show what was known then. They are the evidence a later valuation of that date will lean on.
Be prepared
What should I keep?
Financials
- financial statements
- tax returns
- management accounts
- assets and debts
- unusual expenses
Business
- major customers
- recurring revenue
- contracts
- suppliers
- employees
- systems
- IP and licences
Future plans
- budgets
- forecasts
- expansion plans
- genuine business plans that existed at the time
Risks
- customer concentration
- owner dependence
- regulatory issues
- supplier dependence
- known legal or operational issues
Don’t manufacture information later. Preserve what genuinely existed at the time.
What to do, and when
A simple timeline
- Now
Ask your accountant whether the new rules could apply.
Start organising evidence.
- Before 30 June 2027
Preserve important commercial records, forecasts and business information.
- Around 30 June 2027
Capture the position of the business around the valuation date.
- After year end
Add reliable final financial information and complete the valuation.
If you need it
CGT 2027 Valuation Package
$1,995 + GST for an established business with annual turnover under $2 million
One engagement, two dates. We value the business now, keep the model and the evidence on file, and update the valuation to 30 June 2027 once the year-end figures exist. A valuation done now is not, on its own, a 30 June 2027 valuation: the included update is.
- An independent valuation undertaken now
- The valuation model and supporting evidence established now
- An updated valuation to 30 June 2027, included at no additional professional fee
For a business with annual turnover of $2 million or more, or a start-up, the same package is available at a fixed fee confirmed in writing on the first call.
For the update, you provide updated financial information and confirm any material changes to the business. Significant acquisitions, disposals, restructures or changes of scope may require a separate quote.
The valuation now, for an established business under $2 million turnover: draft report in 2 business days. Delivery time starts once payment and all required information have been received. No delivery time is promised for the update to 30 June 2027.
Request a valuationOliver Group provides valuation services only. Obtain taxation advice from your accountant or tax adviser as to whether the transition provisions apply to your circumstances.
Who does what
Your accountant, and us
Your accountant or tax adviser
- Whether the new rules apply to you, and to which assets
- Whether to rely on market value or another method
- Your tax, and how the valuation is used in your return
Oliver Group
- The independent market value of the agreed business or interest
- At the agreed date, for the agreed purpose
- The evidence file behind the number, kept on record
We do not calculate tax or give tax advice. Information for accountants
Questions
Plain answers
Does every business need a valuation?
No. It depends on your circumstances. Your accountant or tax adviser should first work out whether the new rules apply to you.
I’m not selling my business. Could this still matter?
Potentially. The value may become relevant later, when a business or business interest is sold, transferred or restructured. Nothing falls due on 30 June 2027 itself.
Does the valuation have to be completed on 30 June 2027?
Not necessarily. Reliable final accounts may only be available afterwards. What matters most is keeping the evidence from the time.
Can my accountant value the business?
Potentially, depending on the circumstances, their competence and independence, and the purpose. For a material value, an independent valuation specialist may give stronger supporting evidence.
Will you calculate my tax?
No. We establish market value. Your accountant or tax adviser decides the tax treatment and works out any tax.
Can I just get a historical valuation later?
Potentially. But rebuilding the commercial position years later can be harder if important records or context are no longer available.
What does it cost?
If you need it, the CGT 2027 Valuation Package is $1,995 + GST for an established business with annual turnover under $2 million. It covers a valuation now and an update to 30 June 2027 at no additional professional fee. A larger business or a start-up gets the same package at a fixed fee confirmed in writing on the first call.
More: Do I need a valuation before 1 July 2027? · How a 30 June 2027 valuation works · Other CGT valuations
Free guide
Free 30 June 2027 Business Valuation Guide
A plain-English guide for Australian business owners.
- Why 30 June 2027 may matter
- Who should speak with their accountant
- What information to preserve
- How a business valuation works
- A simple owner checklist
Speak to a valuer
Ask your accountant first. Then, if you need the value, ask us.
If your accountant tells you the 30 June 2027 value matters, we can independently establish and document it. The first conversation is confidential.
Prefer to talk? Call 0433 475 518
The technical detail, for you and your accountant
What changes
From 1 July 2027 the 50% CGT discount for individuals, trusts and partnerships is replaced by cost base indexation and a 30% minimum tax rate on capital gains. The ATO states that these measures are now law. They apply only to gains that build up after 1 July 2027.
Why 30 June 2027
To separate the two periods, an asset held by an Australian resident individual or trust at the end of 30 June 2027 is generally treated as sold just before 1 July 2027 and bought back on 1 July 2027. The amount used is its market value just before 1 July 2027, or an amount worked out under an apportioning method. No tax falls due on that date: the split is brought to account when the asset is actually sold.
The apportioning method Draft at the review date
The law allows an apportioning method set by legislative instrument. Treasury released a draft on 4 August 2026 for real property and assets without a readily ascertainable market value. Whether to rely on market value or the method is chosen in the tax return for the year of the actual sale, and is a tax decision for you and your adviser.
Companies and pre-CGT assets Part still in consultation
Companies did not have the 50% discount and that does not change. Shares in a private company held by an individual or a trust are assets the new rules apply to. Pre-CGT assets are also treated as sold and bought back at the date. Treasury states that the four small business CGT concessions are staying; some design details were still in consultation at the review date.
What the ATO will and will not do
No valuation carries ATO approval because of who prepared it: the ATO says acceptability usually depends on the valuation process. You can apply to the ATO for a private ruling on an asset’s market value, but it will not give one on the market value for a future event, so no ATO confirmation of a 30 June 2027 value is available before that date.
Sources, checked 3 October 2026:
- Tax reform: reforming negative gearing and capital gains tax (QC107304) (Australian Taxation Office)
- Treasury Laws Amendment (Tax Reform No. 1) Act 2026, sections 112-155 to 112-185 (Federal Register of Legislation)
- Capital Gains Tax and Discretionary Trusts Reform: small business explainer (The Treasury)
- Consultation on next tranche of tax reform legislation (4 August 2026) (The Treasurer)
- Market valuation for tax purposes (Australian Taxation Office)
Oliver Group provides valuation services only. Obtain taxation advice from your accountant or tax adviser as to whether the transition provisions apply to your circumstances. This page is general information, not tax, legal or financial advice. Reviewed 3 October 2026.