For accountants · 30 June 2027 CGT valuations
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.
Clients who hold a business, private company shares or trust units across 1 July 2027 will ask what their interest was worth at the end of 30 June 2027. We value it now, keep the model and the evidence on file, and update the valuation to 30 June 2027 at no additional professional fee.
In short
The CGT 2027 Valuation Package is $1,995 + GST for a client business with 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. Your client engages Oliver Group directly, so the valuation is independent of the tax engagement. We do not give tax advice: whether the transition provisions apply, and how the valuation is used, stays with you.
Tell us who you have in mind.
A line about the client, or the group of clients, is enough. Nothing needs to be attached.
Who does what
Oliver Group
- The independent valuation, prepared and signed by the valuer responsible
- Intake, the information request and document collection through a private link
- The valuation model, normalisation schedule and evidence file, retained for ten years
- The update to 30 June 2027 once the year-end figures exist
Your practice
- The tax engagement and the client relationship
- Whether the transition provisions apply to the client, and to which assets
- The choice between a market valuation and the apportioning method
- How the valuation is used in the client’s return
Which clients to look at first.
The assets with no quoted price are the ones where the 30 June 2027 value has to be evidenced rather than looked up. A starting list for a client review:
- Individuals and trusts holding shares in a private company
- Family and unit trusts that own a trading business or its goodwill
- Founders with a low or nil cost base in their shares
- Sole traders and partners who own business goodwill directly
- Clients holding pre-CGT assets, including pre-CGT assets held by companies
- Clients planning a sale, a succession step or a restructure across the date
The change, as we explain it to clients.
General terms only, as at 3 October 2026. We leave the application 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.
How a referral runs.
Step 1
Tell us who you have in mind
Send the form with a line about the client or the group of clients. We reply within one business day. Nothing needs to be attached.
Step 2
We scope each client and confirm the fee in writing
One call per client, with you on it if you prefer. Each client engages us directly, so the valuation is independent of the tax engagement.
Step 3
The valuation is prepared now
You or the client upload the financial information through the private link. A draft goes out for factual review before the report is signed, and you receive a copy with the client’s consent.
Step 4
After year end, the update
When the 30 June 2027 figures are ready, the client or your office sends them and confirms any material changes. We issue the updated valuation at no additional professional fee.
Questions accountants ask.
Who is the client: the accountant or the business owner?+
The business owner, or the trustee or company that holds the asset, engages Oliver Group directly. You keep the tax engagement and the client relationship, and with the client’s consent you receive the draft, the signed report and the update.
What does the package cost for my clients?+
The CGT 2027 Valuation Package is $1,995 + GST for a client business with annual turnover under $2 million: an independent valuation now and the update to 30 June 2027 at no additional professional fee. For a larger business, or a group with several entities, the same package is scoped on the first call and the fixed fee is confirmed in writing. Significant acquisitions, disposals, restructures or changes of scope may require a separate quote.
Do you give the client tax advice?+
No. Oliver Group provides valuation services only and is not a registered tax agent. We do not advise on whether the transition provisions apply, on the choice between market value and the apportioning method, or on how the valuation is returned. Those questions come back to you.
Is the valuation independent of the tax engagement?+
Yes. The client engages Oliver Group directly, the fee is fixed in writing before work starts and never depends on the value we arrive at, and we take no commissions or referral fees.
Can you value a client with several entities?+
Yes. Tell us the structure on the first call. The work is scoped entity by entity and the fee for the group is confirmed in writing before anything starts.
What will the report let me do?+
The report states the interest valued, the valuation date, the basis of value, the information relied on, the method, each normalisation adjustment and the assumptions and limitations, so you can follow and test each step. No valuation is ATO-approved: the ATO does not pre-approve valuations.
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. 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.