30 June 2027 CGT business valuations
Don’t leave your 30 June 2027 business valuation until June.
Get valued now. Your 30 June 2027 valuation update is included.
From 1 July 2027 the 50% CGT discount is replaced by cost base indexation and a 30% minimum tax on capital gains. For individuals and trusts, the market value of a business or a parcel of shares at the end of 30 June 2027 separates the growth that keeps the existing treatment from the growth that does not.
In short
The CGT 2027 Valuation Package is $1,995 + GST for a business with annual turnover under $2 million. Oliver Group values your business or shares now, keeps the valuation model and supporting evidence on file, and updates the valuation to 30 June 2027 at no additional professional fee once you provide updated financial information and confirm any material changes. Significant acquisitions, disposals, restructures or changes of scope may require a separate quote.
Or call 0433 475 518. No documents are needed to enquire.
CGT 2027 Valuation Package
$1,995 + GST
- 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
Annual turnover under $2 million. For a business with annual turnover of $2 million or more, the same package is available at a fixed fee confirmed in writing on the first call. The fee is fixed in writing before we start and never tied to the outcome. Significant acquisitions, disposals, restructures or changes of scope may require a separate quote.
Start your CGT 2027 valuation.
One engagement, two dates
Now
The valuation, and the model behind it
An independent, signed valuation of the business or the shares as at today. The earnings are normalised, the method is chosen and tested, and the evidence is documented while there is no deadline pressing on it.
30 June 2027
The update, included
After year end you send the updated financial information and confirm any material changes. We update the model and issue a signed valuation as at 30 June 2027, at no additional professional fee.
What changes on 1 July 2027.
The law in general terms, as at 3 October 2026. Your accountant or tax adviser advises how it applies to you.
01
The 50% discount is replaced
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 Australian Taxation Office states that these measures are now law.
02
Only growth after 1 July 2027 moves to the new rules
The reforms apply only to gains that accrue after 1 July 2027. Growth in value up to that point keeps the existing treatment, including the 50% discount where it applies, when the asset is eventually sold.
03
The value at the end of 30 June 2027 draws the line
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 reacquired on 1 July 2027 at its market value, or at 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.
04Draft at the review date
There is a formula alternative to a valuation
The alternative is an apportioning method. Treasury released a draft of it on 4 August 2026: it works back from the eventual sale price and assumes the asset grew at one constant compounding rate over the whole period of ownership. Whether to rely on a market valuation or on the formula is a tax decision for you and your adviser.
05Part still in consultation
Companies and the small business concessions
Companies did not have the 50% discount and that does not change, but shares in a private company held by an individual or a trust are assets the transition applies to. Treasury states that the four small business CGT concessions are staying. Further design details, including for small and start-up businesses, were still being consulted on at the review date.
Why value now, if the date is 30 June 2027?
A valuation prepared now is not a 30 June 2027 valuation, and we do not present it as one. It is the groundwork that makes the 30 June 2027 valuation a short, well-evidenced update.
The model is built once, without a deadline
The slow part of a first valuation is understanding the business: normalising the earnings, testing the add-backs, reading the structure, choosing the method. Done now, the 30 June 2027 valuation becomes an update of work already tested rather than a first valuation started in the last weeks of the tax year.
You see the number while there is still time to plan
A current valuation gives you and your accountant a supported figure to plan around well before the date. Decisions about a sale, a succession step or a restructure are yours and your adviser’s, and they are easier to make with a number than with a guess.
Evidence gathered at the time is stronger than evidence rebuilt later
A value at 30 June 2027 can be assessed years afterwards, but only on the information that existed at that date. Management accounts, forecasts, contracts and customer records are far easier to capture while they are current than to reconstruct when the business is finally sold.
One fixed fee, agreed now
The fee covers the valuation now and the update to 30 June 2027. It is confirmed in writing before work starts and never depends on the value we arrive at.
The package
CGT 2027 Valuation Package
$1,995 + GST
Annual turnover under $2 million. For a business with annual turnover of $2 million or more, the same package is available at a fixed fee confirmed in writing on the first call.
Fixed in writing before work starts. No hourly billing, and the fee never depends on the value we arrive at.
Included
- 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
- A draft for factual review before each report is signed
What you provide
- Updated financial information for the update
- Confirmation of any material changes to the business
What may need a separate quote
Significant acquisitions, disposals, restructures or changes of scope may require a separate quote. If that happens we tell you before any further work and give you the fee in writing.
What it is not
It is not tax advice, and it is not a guarantee of how the Australian Taxation Office will treat any position. No valuation is ATO-approved: the ATO does not pre-approve valuations.
How it works.
Step 1
Enquire
Send the form or call. A short conversation confirms what is being valued and the fee, in writing. No documents are needed to enquire.
Step 2
We value the business now
You upload the financial information through the private link on your matter. You receive a draft for factual review, then the signed report.
Step 3
We hold the model and the evidence
The valuation model, the normalisation schedule and the evidence behind the conclusion stay on our file, ready for the update.
Step 4
After 30 June 2027, you send the update
You provide the updated financial information to 30 June 2027 and confirm any material changes to the business since the first valuation.
Step 5
We issue the 30 June 2027 valuation
The model is updated and a signed valuation as at 30 June 2027 is issued, at no additional professional fee.
Delivery time starts once payment and all required information have been received.
Who it is for.
The change reaches individuals and trusts that hold a business, or an interest in one, across 1 July 2027.
Business owners
If you own a business directly, in partnership or through a trust and expect to still own it on 1 July 2027, the market value at the end of 30 June 2027 is the figure that separates the growth you have already built from the growth that comes after.
Trusts
Trusts are within the change. Where a family or unit trust holds the business, the shares or the units, the valuation is addressed to the trustee and identifies the asset the trust actually holds. Your accountant advises how the outcome is carried through the trust.
Founders
Founder shares and internally built goodwill usually have a low or nil cost base, so indexing that cost base adds little. For founders the value at the end of 30 June 2027 carries most of the weight, which makes the quality of the evidence behind it matter more.
Succession planning
A transfer to the next generation or to a management team is often planned over several years that will straddle the date. A valuation now gives the family and its advisers one supported starting figure, and the update fixes the position at 30 June 2027.
A future business sale
If a sale is likely after 1 July 2027, the gain will be worked out in two parts. A signed valuation at 30 June 2027, prepared from the records of the time, is the evidence for where the first part ends.
Accountants
We complete the independent valuation work. You keep the tax engagement and the client relationship.
Lawyers and advisers
For succession, estate and transaction planning that depends on the 2027 position, we provide the valuation evidence and stay out of the advice. Reports state their purpose, basis of value, valuation date and every assumption, so an adviser can test each step.
What we need from you.
Nothing to enquire. Once you engage, documents go through the private link on your matter, never by email.
For the valuation now
- Financial statements for the last three years
- Current year-to-date management accounts
- The ownership structure: who holds what, and through which entity
- Any shareholders, unitholders or partnership agreement
- Owner remuneration and any one-off or private items in the accounts
- A short description of the business, its customers and its key people
For the 30 June 2027 update
- Financial statements or management accounts to 30 June 2027
- Confirmation of any material change: customers won or lost, key people, premises, ownership
- Details of any acquisition, disposal or restructure since the first valuation
Missing documents do not stop the engagement. We work with what is reasonably available and state any limitation in the report.
For accountants
Get your clients valuation-ready for 30 June 2027.
Oliver Group completes the independent valuation work. You retain the tax engagement and the client relationship.
30 June 2027 valuation questions.
What does a 30 June 2027 CGT business valuation cost?+
The CGT 2027 Valuation Package is $1,995 + GST for a business with annual turnover under $2 million. For a larger business the same package is available at a fixed fee confirmed in writing on the first call. It includes an independent valuation undertaken now, the valuation model and supporting evidence established now, and an updated valuation to 30 June 2027 at no additional professional fee. Significant acquisitions, disposals, restructures or changes of scope may require a separate quote. The fee is confirmed in writing before work starts.
Is a valuation done now a 30 June 2027 valuation?+
No. A valuation prepared now is a valuation as at its own date. The value at the end of 30 June 2027 can only be concluded once the financial information to that date exists. That is why the package includes the update: the first valuation builds and tests the model, and the update applies it to the position at 30 June 2027.
Do I have to get a valuation for 1 July 2027?+
No. The law also allows an apportioning method, a formula that estimates the value at the transition from the eventual sale price. Treasury released a draft of that method on 4 August 2026. A market valuation and the formula can give different figures, particularly where a business did not grow at a steady rate. Which one to rely on is a tax decision for you and your accountant; we provide the valuation evidence.
What happens if my business changes before 30 June 2027?+
Ordinary trading changes are what the update is for: you provide the updated financial information and confirm any material changes, and the valuation is updated to 30 June 2027 at no additional professional fee. Significant acquisitions, disposals, restructures or changes of scope may require a separate quote, which we give you in writing before any further work.
How long does it take?+
For a business with annual turnover under $2 million, the valuation undertaken now follows our standard delivery time: a draft in 2 business days. Delivery time starts once payment and all required information have been received. For a larger business the delivery date is confirmed with the fee on the first call. The update is prepared after 30 June 2027, once you have sent the updated financial information.
What do you need from me?+
To enquire, nothing but the form. For the valuation: the last three years of financial statements, current management accounts, the ownership structure and any shareholders or unitholders agreement. For the update: financial statements or management accounts to 30 June 2027 and confirmation of any material changes to the business.
Can you value only my shares, not the whole company?+
Yes. We value the specific interest you hold: a parcel of shares, units in a unit trust or a partnership interest. The report identifies the interest, the rights attached to it and whether it carries control.
Who prepares the valuation, and what method do you use?+
The report is prepared and signed by the valuer responsible for it at Oliver Group. The method is chosen against the facts of the business: capitalised maintainable earnings for an established profitable business, cash flow where the future differs from the past, market evidence where it exists, and net assets where the business is asset-heavy or not trading profitably. The report says which was used and why.
Will my accountant be able to rely on the report?+
The report states its purpose, basis of value, valuation date, the information relied on, the method, every adjustment and the assumptions and limitations, so an accountant can follow and test each step. No valuation is ATO-approved: the ATO does not pre-approve valuations. If your accountant sets a specific requirement for the report, send it before we scope the work.
Is this tax advice?+
No. Oliver Group provides valuation services only and is not a registered tax agent. Whether the transition provisions apply to you, which assets they apply to and how a valuation is used in your tax return are questions for your accountant or tax adviser.
Valuation services, not tax advice
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. Oliver Group is not a registered tax agent and does not provide taxation, legal or financial advice. Nothing on this page is advice about your circumstances, and the law described here may be amended or supplemented after 3 October 2026.
Sources
- Tax reform: reforming negative gearing and capital gains tax (QC107304), Australian Taxation Office
- Budget 2026-27 tax system changes, The Treasury
- Capital Gains Tax and Discretionary Trusts Reform: small business explainer, The Treasury
- CGT changes: is 30 June 2027 a transaction deadline? (tax alert, 24 August 2026), PwC Australia
- Market valuation for tax purposes, Australian Taxation Office
Reviewed 3 October 2026.
Get valued now. Your 30 June 2027 valuation update is included.
CGT 2027 Valuation Package: $1,995 + GST for a business with annual turnover under $2 million, fixed in writing before we start.