Lock in your 1 July 2027 market value — and keep the 50% discount on every dollar of pre-2027 growth.

A 1 July 2027 CGT valuation establishes the market value of your business, company shares or trust units on the date Australia's CGT rules change. Under the Treasury Laws Amendment (Tax Reform No. 1) Act 2026, gains on assets held at 1 July 2027 and sold later are split: growth up to the asset's market value on 1 July 2027 keeps the existing 50% CGT discount, while growth after that date is taxed under the new indexation regime. There is no automatic reset — under the transitional arrangements, professional commentary indicates owners either substantiate the 1 July 2027 value with a formal valuation or fall back on a prescribed apportionment estimate. Oliver Group prepares signed, independent valuations dated to 1 July 2027 for a fixed fee — typically Essential from $1,495 + GST for a single trading entity, Comprehensive from $3,995 + GST, or a Defensible Valuation File from $8,995 + GST for groups. We provide the market value evidence; your accountant advises how the split is returned.

What changes to CGT on 1 July 2027?

The Treasury Laws Amendment (Tax Reform No. 1) Act 2026 received Royal Assent on 26 June 2026, and its centrepiece takes effect on 1 July 2027. From that date, for individuals, trusts and partnerships, the general 50% CGT discount is replaced by cost-base indexation together with a minimum 30% tax rate on net capital gains. Indexation uplifts the cost base by CPI over the holding period, so tax falls on the real gain rather than the paper gain inflation created. The new rules apply to gains arising after 1 July 2027. Not everyone is caught: companies are unaffected — they already receive no discount — and superannuation funds sit outside the change entirely. The small business CGT concessions are retained, and from 1 July 2027 the turnover threshold for the 50% active asset reduction rises from $2 million to $10 million, while the other three concessions keep their existing thresholds. Expanded restructure rollover relief is also available for three years from 1 July 2027 for restructures out of discretionary trusts into companies or fixed trusts. For owners of existing businesses and shares, though, the provision that matters most is the transition rule — covered next.

How does the transitional split work for assets held on 1 July 2027?

For assets held on 1 July 2027 and sold at any later date, the gain is split in two. Growth up to the asset's market value on 1 July 2027 is taxed under the old rules — the 50% discount is preserved on that portion. Growth after that date falls under the new indexation regime. The entire split turns on a single number: what your business, shares or units were actually worth on 1 July 2027. Critically, there is no automatic reset — nobody records that value for you on the day. Under the transitional arrangements, professional commentary indicates owners can either substantiate the 1 July 2027 market value with a formal valuation, or fall back on a prescribed apportionment approach that estimates it by formula. An apportionment formula, by construction, ignores whether your business actually peaked before the date or did most of its growing after it. ATO guidance on the transition is still being released, and we will update this page as it lands. But the split mechanism itself is enacted law, and the 1 July 2027 market value is the hinge it turns on.

Why evidence the 1 July 2027 value now rather than later?

Because every dollar of value you can evidence at 1 July 2027 is a dollar of pre-2027 growth that keeps the 50% discount — and evidence is cheapest and strongest while it is contemporaneous. A valuation prepared around the reset date draws on records that exist right now: current financial statements, the current customer book, current market conditions, and management who can explain the numbers from memory. A valuation reconstructed years later must rebuild the same picture from archives, under the stricter discipline that applies to retrospective evidence — no hindsight, only what was known or knowable at the date — and often after key people have moved on and systems have changed. This is also a one-time event. Every owner of a pre-2027 business or share parcel who might ever sell passes through 1 July 2027 exactly once, and the value on that date will matter on the day of every future sale under the transitional split — whether that sale comes in 2028 or 2040. Owners who document the value contemporaneously will hold signed, dated evidence. Owners who do not will later be choosing between a formula that ignores their history and a reconstruction that is harder and costlier to defend.

What does a 1 July 2027 CGT valuation cost?

Which engagement level fits — and what add-ons apply?

Most single trading entities are well served by the Essential Valuation from $1,495 + GST: a signed, independent report of market value as at 1 July 2027, delivered in 10-14 business days. Where the entity is larger, carries significant intangibles or has layered earnings, the Comprehensive Valuation from $3,995 + GST goes deeper. Groups and complex structures — multiple entities, cross-holdings, entwined trusts — call for the Defensible Valuation File from $8,995 + GST, built for positions likely to be examined closely. The add-ons are fixed too. Each additional entity valued is +$750. Rush delivery is +30%. And timing matters: commissioned near the date, this is a current valuation at standard fees; commissioned after 1 July 2027, it becomes a valuation as at a historical date, and the retrospective add-on of +$495 per historical date applies — with the evidence discipline getting harder the longer you wait. If an accountant or lawyer referred you, take 10% off. Unsure where you sit? The Indicative Snapshot from $990 delivers an indicative range in about five business days — it is not a signed report, but the full fee credits toward an Essential engagement if you proceed.

Who should be thinking about a 1 July 2027 valuation?

• ·Business owners: individuals, sole traders and family trusts holding a trading business started or bought before 1 July 2027 — any future sale, whenever it comes, splits the gain at the 1 July 2027 value.
• ·Shareholders in private companies: the company itself is unaffected because it already receives no discount, but individuals and trusts selling their shares later will split their gain at the 1 July 2027 share value.
• ·Trustees: discretionary and fixed trusts holding business interests, private company shares or other appreciating CGT assets are squarely inside the new rules.
• ·Partners: partnerships are within the change, so partners holding pre-2027 business or investment interests face the same split on a future sale.
• ·Restructure candidates: owners weighing the three-year rollover window out of a discretionary trust into a company or fixed trust — a contemporaneous valuation documents what the structure held as the window opens.
• ·Concession users: the small business CGT concessions are retained, and the turnover threshold for the 50% active asset reduction rises from $2 million to $10 million from 1 July 2027 — your accountant will advise how they interact with the split.
• ·Who can relax: companies selling their own assets lose nothing they had, and assets held inside superannuation funds sit outside the change entirely.

What do we deliver — and what stays with your accountant?

Oliver Group is an independent valuer, and only that. We are not a registered tax agent, we give no tax, legal or financial advice, we sell no businesses, we take no success fees and we pay no referral commissions. Our sole deliverable is the number and the evidence behind it: a signed, independent opinion of the market value of your business, shares or units as at 1 July 2027, prepared with the ATO's market valuation guidance in mind, with methodology, key inputs and sources documented so the basis of every figure can be traced years later. Everything on the tax side stays with your accountant or adviser: whether and when to sell, how the transitional split is calculated and returned, whether the small business concessions or the restructure rollover apply to you, and how the new indexation and minimum-rate rules interact with your broader position. In practice most engagements run three ways — you, your accountant, and us — and we are glad to scope the work directly with your adviser so the valuation lands in exactly the form their file needs. No valuation is 'ATO-approved'; defensibility comes from independence and evidence, not endorsement.