Discuss your valuation purpose
Tell our Southport team whether the enquiry concerns a sale, a restructure or the July 2027 transition. Include the type of business or shareholding and your proposed timing so we can discuss the scope and next steps.
Business valuations and CGT planning on the Gold Coast.
Planning a business sale, reviewing a shareholding or preparing for the July 2027 CGT transition? Start with the asset, its owner and the evidence needed for a properly scoped valuation.
Discuss valuation and CGT planningWhat has changed since the Budget?
The Treasury Laws Amendment (Tax Reform No. 1) Act 2026 received assent on 26 June 2026. Its CGT transition provisions distinguish the periods before and from 1 July 2027 for eligible assets. The market-value basis in those provisions is the value just before 1 July 2027, with an alternative apportioning method available where determined under the Act.
That makes valuation planning relevant to some privately held business interests. It does not mean every business must be sold or have a valuation report completed before that date. Check the legislation and guidance applicable to your circumstances when agreeing the work.
Check the tax position as well as the value
Treasury's June small-business explainer retains the four small business CGT concessions and describes an expansion of the turnover threshold for the 50% active asset reduction from 1 July 2027. That announcement should not be read as a blanket expansion of every concession. Confirm the law applying to the particular concession and transaction before relying on it.
A useful starting question is: who owns what? The value of the operating business, the value of shares in its company and the owner's eligibility for a concession are related but separate questions. Our taxation service can help frame the tax work alongside the valuation enquiry.
Records to organise for a valuation discussion
- The asset or ownership interest, entity structure and relevant ownership documents
- Acquisition dates, cost records and any previous valuations
- Historical financial statements and current management accounts
- Details supporting unusual income or expenses and owner remuneration
- Business forecasts, key commercial agreements and material changes
- Loans, cash, assets and liabilities relevant to the interest being valued
- The intended use of the report and any planned sale or restructure
These records help define the engagement. The person preparing the valuation may need additional information for the particular business and valuation date.
Prepare now; value at the appropriate date
Use the lead-up to July 2027 to clarify whether the rules affect you, organise records and agree who will do the tax and valuation work. Keep evidence of material changes in the business. A valuation prepared for another date or purpose may need further work before it can support the intended tax position.
What to agree before commissioning a report
Confirm the interest being valued, valuation date, purpose, report format and the responsible practitioner's experience. Ask which work Navigator will perform, whether a separate specialist is needed and how the fees are divided. A tax-purpose valuation needs an appropriate scope; we do not promise a particular value, tax saving or ATO acceptance.
For a transaction, see our business-purchase financial review. If the ownership structure may change, include a business structure review before implementing it. Meet the Navigator team.
Business valuation and CGT enquiry
FAQ
Business CGT valuation questions
Why do the 2026 Budget CGT changes make business valuations relevant?
For eligible assets held across the transition, the rules distinguish gains before and after 1 July 2027. That can make the value of an unlisted shareholding or business interest at the transition relevant to a later tax calculation. Start by identifying the asset, its owner and the applicable rules; a company selling business assets and an individual selling shares are different situations.
Does every business owner need a formal valuation before July 2027?
No. First check whether the transition applies to the asset and owner. The legislation provides for market value or an alternative apportioning method determined under the Act. The appropriate approach depends on the applicable provisions, available guidance and evidence. A readiness discussion can establish what information to preserve without assuming that every owner must commission a report immediately.
Can a valuation today establish the value at 1 July 2027?
A current valuation relates to its stated date. It does not automatically establish value at a future date. Preparing now can help organise the records and engagement, but a report for the CGT transition must address the relevant valuation date and supporting evidence. Confirm the valuation date, report purpose and timing with the adviser before commissioning work.
Are the small business CGT concessions the same as the general CGT discount?
No. The small business concessions and the general CGT discount are separate parts of the tax rules. Eligibility depends on the concession, asset, ownership and other conditions. A valuation can provide evidence needed for a tax assessment, but does not by itself establish eligibility. Ask for the concession review and the valuation scope to be explained separately.
Is an indicative sale price enough for a tax-purpose valuation?
An indicative price or earnings multiple does not by itself explain a tax-purpose market value. Discuss the asset or interest being valued, relevant date, methodology, assumptions and supporting records. ATO guidance expects relevant and reliable evidence. Agree the report scope and who will prepare it; a business-purchase review is not automatically a formal valuation report.
What does a business CGT valuation cost?
Scope depends on the business, ownership interest, records and intended use of the report. Ask for a quote separating tax advice, records preparation and valuation work, including any external specialist involvement. Confirm the deliverable and the qualifications and experience of the person responsible for it. We can discuss your circumstances and the work required before you commit.