What valuation evidence should investors discuss?
The Budget explainer describes transitional value evidence at 1 July 2027, including valuation and specified apportionment approaches. This does not establish that every investor must buy a professional report, nor that a valuation necessarily gives a better tax outcome.
Read the announcement alongside current guidance
This article discusses the Australian Government's 2026–27 Budget announcement. It does not independently confirm the passage, final form or application of implementing legislation. Check current legislation and ATO guidance with your registered tax agent before acting.
Prepare a property evidence file
- Purchase contract, acquisition timing and ownership structure.
- Rental history and periods of private use.
- Construction and renovation records.
- Earlier valuations, photographs and floor plans.
- Written advice identifying any relevant valuation date and purpose.
Separate tax advice from the valuation
The accountant determines the tax questions and relevant dates. A valuer assesses market value within the instructed brief. Propti coordinates enquiries and report arrangements; a report is not a determination of tax liability.
Use CGT valuation services for an instructed tax purpose or retrospective valuations where historical market value is needed. For construction and asset information, discuss a depreciation schedule.
Frequently asked questions
Should I commission a report now for a future date?
First confirm the evidence and timing with your adviser. A current assessment cannot be presented as an observed market valuation at a date that has not yet occurred.
Does a valuation guarantee a lower tax bill?
No. The purpose is to provide defensible value evidence, not to target a preferred tax result.
Sources and further reading
- Australian Government: 2026–27 Budget tax reform explainer — The announced policy and transition examples; not confirmation of enacted legislation.
- ATO: Market valuation for tax purposes — Tax valuation evidence, purpose and documentation.
Arrange the right report
Explore cgt valuations with Propti. Send the property address, purpose, required date and recipient’s instructions when you request a property report quote.