ATO SMSF Property Valuation Guidelines: What the ATO Actually Requires

ATO SMSF Property Valuation Guidelines: What the ATO Actually Requires By Mike Wilczynski, Certified Property Valuer and Chartered Accountant | Updated August 2026 The ATO’s SMSF valuation guidelines require every fund asset, including property, to be reported at market value as at 30 June each year, supported by objective and supportable evidence. No rule says […]
How Much Does a Property Valuation Cost in Australia?

By Mike Wilczynski, Certified Property Valuer and Chartered Accountant | Last updated July 2026 Straight answer: our fixed fees are $245 incl. GST for a residential property valuation and $550 incl. GST for a commercial property valuation including a market rental assessment. Every report is prepared by a Certified Property Valuer, delivered Australia-wide, and written […]
Free Commercial Property Valuation Calculator

By Mike Wilczynski, Certified Property Valuer and Chartered Accountant · Updated 3 September 2026 A commercial property is worth what its rent will support, what similar buildings sold for, or what it would cost to rebuild. Valuers work all three and reconcile them. This calculator does the same, live, so you can see how a […]
Retrospective SMSF Property Valuations

By Mike Wilczynski, Certified Property Valuer and Chartered Accountant | Published February 2024 | Updated August 2026 A retrospective SMSF property valuation establishes what a fund’s property was worth at a past date, most commonly 30 June of a prior financial year. Trustees need one when overdue annual returns are being brought up to date, […]
SMSF Farmland and Rural Property Valuations: A Guide for Farming Families

Australian farming families are among the most significant users of self-managed superannuation funds. The SMSF Association has noted that a substantial proportion of Australian farms are held within SMSFs, and for many of these funds, the farm is the single largest asset, often representing 80% or more of total fund value. Valuing farmland for SMSF […]
SMSF Property Valuation and Divorce: Why Independent Valuation Is Essential

When a marriage or de facto relationship ends, superannuation, including any property held inside an SMSF, forms part of the asset pool that must be valued and divided. For SMSFs holding residential or commercial property, the independent property valuation is the single most consequential document in the entire settlement process. It determines the value attributed […]
The CGT Six-Year Absence Rule: When You Need a Property Valuation

The six-year absence rule under Section 118-145 of the ITAA 1997 is one of the most valuable CGT concessions available to Australian property owners. It allows you to continue treating a former home as your main residence for up to six years while it is rented out, potentially making the entire capital gain on sale […]
Pre-CGT Property Valuations: Establishing Your 1985 Cost Base

Properties acquired before the introduction of capital gains tax on 20 September 1985 are generally exempt from CGT. But “generally exempt” is not “always exempt,” and when CGT does apply to a pre-CGT property, the cost base is almost always the market value at a historical date, typically the date of death of the owner. […]
Property Valuations for Family Transfers: CGT and Stamp Duty

Transferring property between family members, whether by gift, below-market sale, or trust distribution, triggers both capital gains tax and stamp duty obligations that require an independent property valuation. The ATO and state revenue offices treat non-arm’s length transfers as occurring at market value, regardless of what was actually paid. Without a professional valuation at the […]
Deceased Estate Property Valuations: Date of Death CGT Guide

When someone dies and their estate includes property, the executor and beneficiaries face an immediate question: what was the property worth at the date of death? The answer determines the cost base for capital gains tax when the property is eventually sold, the value of the estate for probate and distribution purposes, and in some […]