Valuation Day is 30 June 2027. Get your planning valuation now.

Valuation Day is our name for 30 June 2027. From 1 July 2027 the 50% CGT discount for individuals and trusts stops applying to the part of a gain that builds up from that date, and assets they still hold are generally treated as sold and bought back at market value just before 1 July 2027. That makes 30 June 2027 the date a value may matter later, when the asset is sold.

No. A value as at 30 June 2027 can only be worked out on or after that date. The ATO said on 19 October 2026 that a 30 June 2027 valuation should not be obtained before that date, because a valuation cannot be forward-looking, and that one is not required to be in place on the date. What you can do now is get a planning valuation as at today. Our package includes the update to 30 June 2027, prepared after the date from your numbers to 30 June 2027.

Not necessarily. The law also lets the Minister make a formula (an apportioning method) as an alternative, although it had not been made at 24 October 2026, and the ATO says that, generally, you don’t need to know the market value to complete your 2026-27 return. For most assets, including real estate, the ATO says the market value just before 1 July 2027 will need to be established when you later sell, unless that formula can be used. A valuation may be useful if you expect to sell, transfer or pass on the asset later. Your accountant decides whether the new rules apply to you and which approach suits you.

The CGT 2027 Valuation Package is $1,995 + GST for an established business with annual turnover under $2 million. It includes a signed valuation now and the update to 30 June 2027. Need one valuation date only? A signed Small Business Valuation is $1,495 + GST; this package adds the update to 30 June 2027. 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. Start-ups are looked after by our dedicated start-up practice, Start-Up Valuations.

Not before that date. We can arrange a planning valuation of the property as at today, and a valuation as at 30 June 2027 after that date, through a property valuer, to the same dates as your business. We are business valuers: the property valuer prepares and signs the property report. Their fee is quoted and confirmed with you in writing before any work begins, and we take $300 off our business valuation fee when at least one property is added.

Companies never had the 50% discount, and the main deemed-sale rules apply to individuals and trusts, not to a company’s own assets (a separate rule can apply to some company assets acquired before CGT started). Shares in a private company held by an individual or a family trust are covered, so a business owned through a company can still have a 30 June 2027 value that matters.

The deemed sale generally applies to assets that an individual or trust still holds across 1 July 2027, with some exclusions. Whether selling earlier makes sense for you is a tax and commercial decision for you and your accountant, who can tell you whether a valuation as at today would help.

A main residence is generally exempt from CGT for the period it is your main residence, so a home you live in is usually not the asset people value for this. Foreign residents, and homes you have rented out or been away from, can differ. Ask your accountant.

For the planning valuation: the last three years of financial statements, current management accounts and a short conversation about the business. For the update: your financial information to 30 June 2027 and any material changes since. Significant acquisitions, disposals, restructures or changes of scope may need a separate quote.

Business valuations are signed by Jackson Wilson of Oliver Group. Property valuations are prepared and signed by the property valuer, never by us.