CGT valuation reports for Australian businesses.
Evidence-led valuation reports that identify the most supportable valuation position based on the available documents, accepted methodologies and the commercial tax context. Independent, prepared with ATO market valuation expectations in mind. From $1,495 + GST.
30 June 2027
Holding a business or private company shares across 1 July 2027? The CGT 2027 Valuation Package values the business now and includes the update to 30 June 2027.
30 June 2027 business valuationsWhy CGT valuations matter.
A CGT valuation establishes the market value of a business interest at a specific date. That value flows directly into cost base calculations, capital gain or loss calculations, related-party transaction pricing, and eligibility for small business CGT concessions.
Get the valuation wrong, or document it poorly, and the consequences land later , when the position is reviewed, queried, or relied upon in a transaction. Get the valuation right, and the position is defensible on its face.
Our work is to identify the most supportable position the evidence allows, document the methodology and reasoning, and produce a report that holds up in an accountant file, a lawyer file, or under review.
When a CGT market valuation is required.
A market valuation is generally required for CGT purposes where there is no arm’s length transaction, where related parties are involved, or where the ATO requires a substantiated value. Common examples:
- ·CGT events including the sale, transfer or deemed disposal of business interests
- ·Related-party transfers of shares or units between family members, trusts or related entities
- ·Restructures, rollovers and group reorganisations under Subdivisions 122-A, 124-G and 328-G
- ·Small business CGT concession eligibility (15-year exemption, 50% reduction, retirement exemption, rollover relief)
- ·Share buybacks and capital reductions where market value is required
- ·Estate planning, succession and probate matters involving private company interests
- ·Demerger and scrip-for-scrip rollover eligibility tests
- ·Deemed disposal events including changes in residency and trust resettlements
Your accountant or tax adviser will confirm whether a market valuation is required for your specific event. We do not provide tax advice, we provide the valuation evidence that informs it.
Why valuation is often a range, not a single obvious number.
Two qualified valuers, using accepted methodologies on the same business, can produce different supportable conclusions. This is not opinion. It is methodology selection, evidence weighting, and the commercial purpose of the engagement.
A business valued at one date, with one set of available documents, for one purpose, may sit at a different point on the supportable range than the same business valued at another date, with different evidence, for a different purpose. Both can be correct.
The role of the valuation specialist is to test the methodologies the evidence allows, identify the supportable range, and conclude at the position the methodology and facts best defend. That is the most supportable valuation position.
How we choose the valuation method.
Every engagement begins with choosing the method. We consider the accepted approaches, apply the one the evidence and purpose support, and the report explains why. A cross-check against a second method is not included in the fixed fee; it can be added as additional work, quoted in writing before it starts.
Capitalisation of Maintainable Earnings
Profitable trading businesses with stable, normalised earnings.
EBITDA and revenue multiples
Benchmarking against comparable private and public transactions.
Net asset value (adjusted)
Asset-heavy entities, holding companies, or businesses where earnings do not reasonably support a higher value.
Discounted cash flow
Where reliable forecasts exist and projected cash flows differ materially from historical performance.
Comparable transactions
As a cross-check for the primary methodology where evidence is available.
Industry rule-of-thumb
As a sanity check only: never as a primary method.
How we identify the most supportable position.
Once the evidence has been tested, the question becomes which value it most strongly defends.
We assess: which methodology is most appropriate for the entity and purpose; which comparable evidence is strongest; which add-back adjustments are documented; which discounts and premia are applicable; which assumptions are most reasonable given the available facts.
We do not start from the number a client would prefer, higher or lower. The position is always determined by the evidence: not by what would be commercially convenient.
What documents we need.
We tell you exactly what we need at intake. Typical documents for a CGT engagement:
Missing documents do not block the engagement: we work with what is reasonably available and clearly state any limitations in the report. Where information cannot be obtained, we adopt conservative assumptions and disclose them.
What the report includes.
Every Oliver Group CGT report is built to the same architecture, with depth scaled to the package engaged.
- ·Executive summary with concluded valuation position and supportable range
- ·Purpose, scope, valuation date and intended use
- ·Basis of value (market value) and reliance statement
- ·Business overview and ownership structure
- ·Financial summary and normalisation schedule
- ·Methodologies considered, with reasoning for selection and rejection
- ·Valuation range across tested methodologies
- ·Sensitivity analysis on principal inputs
- ·Valuation Position Analysis: why the conclusion is the most supportable
- ·Key assumptions, limitations and rationale
- ·Independence statement and reviewer sign-off
- ·Working file retained 10 years
The valuation goes in the file. The risk does not stay with you.
You refer the client. We handle intake, document collection, analysis, dual or triple QA, and sign-off. You receive the report and the full evidence pack.
Your client receives 10% off the published fee. You retain your independence and your professional positioning: Oliver Group is the signatory, the working file is ours, and the file is yours to lodge.
Defensible valuation evidence for your file.
For estate, restructure, related-party, and shareholder matters where market value is required, we provide the evidence-led valuation that supports the position your client needs taken in the matter.
Reports are prepared to a standard suitable for accountant, lawyer and tax-adviser reliance. Working papers retained 10 years.
We value what the evidence supports, not the number that suits a tax position.
CGT valuations have commercial consequences, so it can be tempting to want a higher number, or a lower one. An independent valuation is not designed to produce either. It should arrive at the most supportable market value from the evidence available.
Our work is to test the evidence, identify the supportable range, and conclude at the value the method and facts most strongly defend, with every step written down so your accountant can follow and test it.
That is the difference between an evidence-led valuation and a target-driven one. We only do the first.
CGT valuation FAQs.
When is a market valuation required for CGT?+
A market valuation is typically required when a CGT event occurs between related parties, when the transaction is not at arm's length, when the small business CGT concessions are claimed, or when the ATO requires it for cost base, market value substitution or restructure rollover purposes. Your accountant or tax adviser will confirm whether a valuation is required for your specific event.
What is the most supportable valuation position?+
A business has a range of defensible values depending on methodology, evidence weighting and the commercial purpose of the engagement. The most supportable valuation position is the position the methodology and facts best defend. It is not chosen to suit the client, higher or lower: the conclusion is always determined by what the evidence supports.
Can the valuation outcome be influenced by the client?+
No. Our fees are fixed at engagement. Our methodology and conclusions are independent. We will not adjust a conclusion to reach a target value. Where a client requests an outcome the evidence does not support, we will say so and decline the engagement on those terms.
Is a CGT valuation accepted by the ATO automatically?+
No. No valuation carries ATO approval because of who prepared it: the ATO says acceptability usually depends on the valuation process. Our reports are prepared with the ATO's market valuation guidance in mind, and document the method and evidence so the position is supportable if reviewed. 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.
How long does a CGT valuation take?+
A Small Business Valuation is delivered in 2 business days and a Medium Business Valuation in 3 business days. Delivery time starts once payment and all required information have been received, not from the enquiry or the first document upload. The delivery date for a Large Business Valuation is agreed with you before work begins.
Can you handle retrospective CGT valuations?+
Yes. Retrospective valuations (where the valuation date is in the past) carry additional complexity because only information available at the valuation date can be relied upon. We accept retrospective engagements up to five years prior at this stage, with appropriate limitations stated in the report.
What if a higher valuation would suit my CGT position better?+
An independent valuation is not designed to produce the highest possible number, or the lowest. It concludes at the most supportable market value on the evidence, and documents why. A value chosen to suit a tax position is harder to defend if it is ever reviewed, which is the opposite of what a valuation for tax is for.
Ready to start your CGT valuation?
Fifteen-minute discovery call. We confirm the right package, the fixed fee and timing before you commit.
Talk to a valuerTalk to a valuer
Tell us what you need valued.
A fifteen-minute call confirms the package, the fixed fee and the delivery date, before you commit to anything.
0433 475 518Mon to Fri, 9am to 5:30pm AEST
Send the form and we reply within one business day. No documents needed to start.
Small Business Valuation
$1,495 + GST
For a business with annual turnover under $2 million. Signed and delivered in 2 business days. Delivery time starts once payment and all required information have been received. The fee is fixed in writing before we start and never tied to the outcome.
Larger business? Tell us in the form and we recommend the right package. All fees