Disclaimer

General information only

Everything on this website, including the guides, answers, fee tables and the quote form, is general information published by Valuation Group Pty Ltd, which operates Independent Business Valuation. It does not take your circumstances, structure or records into account.

We value businesses and business interests. We do not give tax, legal or financial advice, and nothing we publish is a recommendation to buy, sell, hold or restructure a business or an interest in one. Whether you need a valuation, and at what date, is a question for your tax adviser or lawyer. This disclaimer forms part of our terms of use.

CGT information can change

Our CGT 2027 pages summarise the Treasury Laws Amendment (Tax Reform No. 1) Act 2026 and the ATO's published material as we understood them on the updated date shown on each page. Some detail, including the apportionment method the Government is preparing, was still in draft on that date. Law and guidance can change after a page is written, so check the current source and ask your tax adviser before you act.

Not every owner will need a valuation for the 1 July 2027 changes. A valuation is not a legal requirement: some taxpayers may be able to choose an apportionment method the Government is preparing instead (still a draft in October 2026), companies are generally treated differently from individuals and trusts, and the small business CGT concessions generally continue where their conditions are met. Your tax adviser decides what suits you. Our CGT 2027 FAQ and our answer on who needs a 30 June 2027 valuation explain more.

A report is for its stated purpose and addressee

Every report names who it is addressed to, why it was prepared, the business or interest valued and the valuation date. Only the addressee may rely on it, and only for that purpose. A buyer, lender or co-owner handed a copy is not entitled to rely on it unless we have agreed that in writing.

A valuation is an opinion of value at a date, based on the information supplied and the assumptions stated. It is not a forecast of what a buyer will pay, and we do not update it for later events unless engaged to.

No promise of ATO or court acceptance

No valuer can promise that the ATO, a court, a buyer or a lender will accept a valuation. We provide a reasoned, documented report that shows the method, the evidence and the key judgements behind the figure.

A report prepared for commercial or tax purposes is not a court expert report. Court or tribunal work is a separate engagement with its own scope and fee, and an expert report must meet the rules of the court or tribunal concerned. Family law property settlements are prepared through our dedicated family law practice, Family Law Valuations.

What a valuation relies on

A valuation relies on the financial statements, tax returns, management accounts and explanations supplied by you and your advisers. Unless the engagement letter says otherwise, we do not audit or independently verify that material, and a valuation is not an audit, a due diligence review or a fraud investigation.

We test what we receive for consistency, and the report lists what we relied on. Before the final report is signed, the client signs a representation letter confirming the key information is complete and accurate.

Fees, timing and the type of report

The fixed fee shown on this website and in the quote form is for a full valuation report on one business or ownership interest inside the fixed-fee scope. 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. Fixed fee, confirmed in writing before we start. No hourly billing and no surprises.

Delivery times are business days for the agreed scope. 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. 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.

A calculation or limited-scope engagement is not a full valuation report, and we tell you which one you are getting before you engage us.

Examples, standards and software

Examples on this website are labelled as illustrative. Their figures are invented round numbers chosen to show a point of method. They are not drawn from client matters and are not evidence of the value of any business.

Guided by APES 225 Valuation Services. APES 225 Valuation Services is issued by the Accounting Professional and Ethical Standards Board. We follow its guidelines because it is the recognised Australian benchmark for how a valuation should be carried out and reported.

Software helps us organise and check information. Every valuation judgement is made, and every report signed, by a suitably qualified business valuer at Valuation Group.

Links and liability

Links let you read the original source. We do not control other websites, and a link is not an endorsement.

Nothing in this disclaimer excludes, restricts or modifies any right or remedy under the Australian Consumer Law that cannot lawfully be excluded, restricted or modified. Subject to that, and to the extent the law allows, we are not liable for loss arising from reliance on the general information on this website. The limits that apply to a valuation are in its engagement letter.

Questions: valuations@valuationgroup.au or 0433 475 518 (Mon to Fri, 9am to 5:30pm AEST). Our privacy policy explains how we handle your information.