CGT 2027 · A tax-date valuation
Get valued now. Your 30 June 2027 valuation update is included.
$1,995 + GST for an established business with annual turnover under $2 million. Larger businesses: the same package, at a fixed fee confirmed in writing on the first call.
In short
The CGT 2027 Valuation Package is $1,995 + GST for an established business with annual turnover under $2 million. Larger businesses: the same package, at a fixed fee confirmed in writing on the first call. We value the business, the shares or the trust interest now, keep the model and the evidence behind it on file, and update the valuation to 30 June 2027 at no additional professional fee once you send updated financial information and confirm any material changes. Significant acquisitions, disposals, restructures or scope changes may require a separate quote.
A tax-date valuation, not a family law valuation. Family Law Valuations provides valuation services only. Obtain taxation advice from your accountant or tax adviser as to whether the transition provisions apply to your circumstances.
If you are keeping a business after separation, whether you own it directly, through shares in a private company or through a trust, you are likely to still hold it on 1 July 2027. From that date the 50% CGT discount gives way to new rules for later growth, and for individuals and trusts the value at the end of 30 June 2027 generally marks where the old treatment stops. This package values the business now and updates the valuation to that date.
Or call 0433 475 518, 8am to 6pm, Monday to Friday (Sydney time). No documents are needed to enquire.
One engagement, two dates
Now
An independent valuation of the business, the shares or the units as at a current date. The earnings are normalised, the method is chosen and tested, and the evidence is recorded while the records are to hand and nothing is due.
30 June 2027
After year end you send the financial information to 30 June 2027 and confirm what has changed. The model is brought forward and an updated valuation as at 30 June 2027 is issued, at no additional professional fee.
Two purposes, two dates
A family law valuation and a 30 June 2027 valuation answer different questions. A valuation for a property settlement speaks to the valuation date fixed for that matter and is prepared for negotiation, mediation or proceedings. A 30 June 2027 valuation speaks to the end of the 2026-27 income year and is prepared for the owner's tax records. The purposes differ, and the dates usually do too.
A separating owner who keeps a business, or shares or units in one, across 1 July 2027 holds it through the transition. Whether and how the transition applies to you is a question for your accountant. When and how your property settlement is made is a matter for you and your family lawyer, and nothing on this page suggests timing a settlement around tax.
Tell us about both at the first call. Each is a separate engagement with its own purpose, valuation date and report, and the conflict check and the written scope cover both before any work starts.
The two family law reports, at their published fixed fees. Neither fee changes because of this package.
Fees and inclusions for both reportsThe CGT 2027 Valuation Package: the valuation now and the update to 30 June 2027.
The law, in general terms
As at 3 October 2026. Your accountant or tax adviser advises how any of it applies to you.
01
From 1 July 2027, the 50% CGT discount for individuals, trusts and partnerships is replaced by cost base indexation and a minimum tax rate of 30% on capital gains. The ATO states that these measures are now law, under the Treasury Laws Amendment (Tax Reform No. 1) Act 2026.
02
The reforms apply only to gains that accrue after 1 July 2027. Growth up to that point is still dealt with under the existing rules when the asset is eventually sold.
03
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. PwC (24 August 2026) notes that the choice between market value and the apportioning method is made in the return for the year of that sale.
04Draft at the review date
Treasury released a draft of the apportioning method on 4 August 2026. It starts from the eventual sale price and works backwards, assuming the asset grew at one constant compounding rate over the whole time it was held. Its final form after the consultation of 21 August 2026 had not been confirmed at the review date. 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 never had the 50% CGT discount. Shares in a private company held by an individual or a trust are within the transition, and pre-CGT assets, including those held by companies, come into the regime. Treasury states that the four small business CGT concessions are staying; further design details, including for small and start-up businesses, were still in consultation at the review date.
06
Where shares or goodwill were built up from little or nothing, indexing the cost base adds little, so the market value at 30 June 2027 carries most of the weight. PwC makes this point about founders.
Why value now
A valuation prepared now is not a 30 June 2027 valuation, and we do not describe it as one. The included update is what produces the 30 June 2027 value. The work now builds and tests the model, so the update is short and well evidenced.
Most of the effort in a first valuation goes into understanding the business: its structure, the normalised earnings, the add-backs and the right method. Doing that now makes the 30 June 2027 valuation an update of tested work, not a first valuation squeezed into June.
A 30 June 2027 value can be assessed later, but only from information that existed at that date. Management accounts, contracts, customer records and forecasts are simpler to capture now than to reconstruct at a sale some years away.
A current valuation gives your accountant a figure to work with well before the date. Decisions about a sale, a restructure or a succession step stay with you and your advisers.
The fee covers the valuation now and the update to 30 June 2027. It is fixed in writing before work starts and never depends on the figure.
The package
$1,995 + GST
For an established business with annual turnover under $2 million. Larger businesses: the same package, 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 reached.
A tax-date valuation, not a family law valuation. Family Law Valuations provides valuation services only. Obtain taxation advice from your accountant or tax adviser as to whether the transition provisions apply to your circumstances.
Significant acquisitions, disposals, restructures or scope changes may require a separate quote. If that happens, we tell you before any further work and confirm the fee in writing.
It is not a family law valuation and is not prepared for a property settlement, mediation or proceedings. A valuation prepared now is not a 30 June 2027 valuation; the update is. It is not tax advice, and no valuation is ATO-approved: the ATO does not pre-approve valuations.
How it works
The delivery date for the valuation now is agreed with you before work begins, and runs from payment and receipt of all required information.
Send the form or call 0433 475 518. A short call confirms what is to be valued, who holds it and the fee, in writing. Nothing needs to be sent to enquire. If a family law valuation is also needed, say so on that call.
Once you engage, documents come through the private link on your matter, never by email. The valuation is prepared from them and issued as a written report.
The valuation model, the normalisation schedule and the evidence behind the conclusion stay on file, ready for the update.
You provide financial information to 30 June 2027 and confirm any material changes to the business since the first valuation.
The model is brought up to date and an updated valuation as at 30 June 2027 is issued, at no additional professional fee.
Who it is for
The transition reaches individuals and trusts that hold a business, or an interest in one, across 1 July 2027.
If the business stays with you, you will usually still hold it on 1 July 2027. A value at 30 June 2027, supported by a model built beforehand, is a record you may need when you eventually sell. A family law valuation, if you need one, is a separate report.
Shares in a private company have no quoted price. The valuation addresses the parcel actually held, with the rights attached to it and any shareholders agreement, rather than a simple share of the whole company.
Where a family or unit trust owns the business, or you hold units, the valuation identifies what the trust or the unitholder actually holds and is addressed accordingly. How the result flows through the trust is a question for your accountant.
For a client who keeps a business, the tax date sits alongside the family law valuation date. We prepare the valuation for the tax date; the family law advice stays with you and the tax advice with the client’s accountant.
We complete the independent valuation and hold the model for the update. You keep the tax engagement, the client relationship and every question about how the transition applies.
What we need
Nothing to enquire. Once you engage, documents come through the private link on your matter, never by email.
Where a record does not exist or cannot be obtained, tell us. We work with what is reasonably available and state any limitation in the report.
For family lawyers and accountants
When a client will keep a business, shares or units after the settlement, 30 June 2027 sits alongside the valuation date you are working to. Refer the client and we prepare the valuation for the tax date; the family law advice and the conduct of the settlement stay with you. If the matter also needs a Settlement Valuation or a Family Law Expert Valuation, tell us on the first call so the conflict check covers both.
The client engages us directly, so the valuation stays independent of the tax engagement. We value now, hold the model and issue the update once the 30 June 2027 figures exist. Whether the transition applies, the choice between market value and the apportioning method, and how the value is used in the return all stay with you.
Your questions
The CGT 2027 Valuation Package is a tax-date valuation, not a family law valuation. For a property settlement the Settlement Valuation ($2,495 + GST) or the Family Law Expert Valuation ($4,495 + GST) applies, and those fees are unchanged.
$1,995 + GST for an established business with annual turnover under $2 million. Larger businesses: the same package, 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 scope changes may require a separate quote.
No. It is a tax-date valuation for the owner's 30 June 2027 position. For a property settlement, the Settlement Valuation ($2,495 + GST) is prepared for negotiation and mediation, and the Family Law Expert Valuation ($4,495 + GST) for family law proceedings. Those fees are unchanged by this package. If you need both kinds of valuation, tell us on the first call.
Because you will usually hold it across the transition. 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 market value or under an apportioning method, and that split is brought to account when the business is eventually sold. Whether it applies to you, and how, is a question for your accountant.
No. Each report states its own purpose and valuation date, and a report prepared for one purpose is not relied on for the other. A family law valuation speaks to the date fixed for your matter; this package speaks to 30 June 2027. Tell us about both on the first call so the conflict check and the written scope cover them.
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 from information to that date, which is why the update is included: the first valuation builds and tests the model, and the update applies it to 30 June 2027.
Not necessarily. The law also provides an apportioning method, a formula that works back from the eventual sale price; Treasury released a draft of it on 4 August 2026. A market valuation and the formula can produce different figures, particularly for a business that did not grow steadily. Which to rely on is a tax decision for you and your accountant.
That is what the update is for. You send 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 scope changes may require a separate quote. We tell you before any further work and confirm that fee in writing.
The delivery date for the valuation now is agreed with you before work begins, and runs from payment and receipt of all required information. The update is prepared after 30 June 2027, once you have sent the financial information to that date.
Nothing to enquire. Once you engage: financial statements for the last three years, current management accounts, the ownership structure and any shareholders or unitholders agreement, sent through the private link on your matter rather than by email. For the update: accounts to 30 June 2027 and confirmation of any material changes.
No to both. Family Law Valuations provides valuation services only, is not a registered tax agent and does not give tax advice. No valuation is ATO-approved: the ATO does not pre-approve valuations. The report sets out its purpose, valuation date, basis of value, method, adjustments and assumptions so your accountant can follow and test each step.
Family Law Valuations provides valuation services only. Obtain taxation advice from your accountant or tax adviser as to whether the transition provisions apply to your circumstances. Family Law Valuations is not a registered tax agent and does not provide tax, legal or financial advice. No valuation is ATO-approved: the ATO does not pre-approve valuations. The CGT 2027 Valuation Package is a tax-date valuation, not a family law valuation. For a property settlement the Settlement Valuation ($2,495 + GST) or the Family Law Expert Valuation ($4,495 + GST) applies, and those fees are unchanged. Nothing on this page is advice about your circumstances, and the law described here may be amended or supplemented after 3 October 2026.
Sources
Reviewed 3 October 2026.
The CGT 2027 Valuation Package: $1,995 + GST for an established business with annual turnover under $2 million, fixed in writing before work starts. Larger businesses: the same package, at a fixed fee confirmed in writing on the first call. Or call 0433 475 518 or request a call back. Phone hours are 8am to 6pm, Monday to Friday (Sydney time).
A tax-date valuation, not a family law valuation. Family Law Valuations provides valuation services only. Obtain taxation advice from your accountant or tax adviser as to whether the transition provisions apply to your circumstances.