Can I get a valuation as at 30 June 2027 after that date?

Valuing at a past date is routine

Valuers often work to a past date: the day a shareholder left, a restructure, or a CGT event years back. The method is the same. Only the evidence is limited: what was known, or reasonably knowable, at the valuation date counts, and hindsight is left out in both directions.

For 30 June 2027 it is the only way the job can be done. Until the year closes, the June trading, stocktake and year-end balance sheet do not exist, and a figure built without them is a forecast, not a valuation.

So the report carries two dates: the valuation date, 30 June 2027, and the later date it is signed. A sound report says it is retrospective and lists the records relied on.

Soon after the date, or years later?

Where the new rules apply, the choice between market value and an apportioning method, once it is finalised, is generally made with the tax return for the year you later sell. The law sets no separate date for the valuation, and your tax adviser decides whether you need one.

In practice, the best window is the months after 30 June 2027, once final or reliable management accounts to that date are ready. Records are complete, people remember the position, and nobody yet knows how things turn out.

Years later it is still possible, but harder. Reports get overwritten, staff move on, and every gap filled from memory invites the question of hindsight. That matters: a higher 30 June 2027 value may move more of a later gain into the part that keeps the old discount treatment, so the figure may be tested closely.

If 30 June 2027 has already passed

1. 01Check with your tax adviserAsk whether the 30 June 2027 value matters for you, and whether a valuation or an apportionment method suits.
2. 02Collect the records to the dateFinal accounts, June management accounts, revenue by customer, leases and contracts then in force, and any budgets written at the time.
3. 03Leave gaps as gapsNever create documents after the event to fill a gap. Tell the valuer what is missing instead.

If it has not arrived yet: book now

A valuation as at 30 June 2027 is prepared after that date, once your records to 30 June 2027 are available. You can book your place now. Booking early does not mean valuing early: the scope is settled now, and gaps in your records are flagged while they can still be closed.

Independent Business Valuation reports are prepared and signed by a suitably qualified business valuer at Valuation Group. The fixed fee is $999 + GST for one business or ownership interest with annual turnover under $2 million or $2 million to $10 million. The fixed fee applies once we confirm the interest, purpose, structure and records fit the fixed-fee scope. Anything outside it is quoted in writing before we start.

Once records to 30 June 2027 and payment are in, delivery is 2 business days for turnover under $2 million or 3 business days for $2 million to $10 million. Delivery time starts once payment and all required information have been received, and pauses while we wait for answers to our questions or your signed representation letter.