Pre-order your Ashfield 1 July 2027 cost base valuation.

Yes. All cost base valuation orders, including Express orders, are pre-orders and will be fulfilled on 1 July 2027. The report is not delivered immediately after payment. This fulfilment date applies whether you request a current or retrospective valuation date.

From 1 July 2027 the 50% CGT discount is replaced with cost base indexation, paired with a minimum tax on capital gains, for CGT events on or after that date. Your cost base becomes the figure that is indexed for inflation, so every dollar you can substantiate matters more than it did under the discount. For property you already hold, the transition works off the market value at 1 July 2027, which becomes the cost base carried into the new regime, while gains accrued before that date keep the existing discount treatment. The main residence exemption is unchanged.

If you hold an investment property across the transition date, its market value at 1 July 2027 sets the cost base your future gain is measured from. The rules allow either a formal valuation or a prescribed apportionment formula, but the formula works from broad growth rates and may not reflect your particular property, while a valuer-signed report evidences the actual figure with comparable sales from that period. Pre-CGT property, acquired before 20 September 1985, also takes a deemed cost base at its 1 July 2027 market value as it comes into the CGT net. Because our valuations can be dated retrospectively, you can order the report dated 1 July 2027 at any point once the date has passed.

It is an evidenced market valuation that establishes the first element of your property's cost base, the starting figure the ATO subtracts from your sale proceeds to work out a capital gain. Getting that figure right, and evidenced, matters because every dollar of cost base you can substantiate is a dollar that isn't taxed as gain. The report comes with comparable sales, a documented methodology and a signed valuer statement, so your accountant can lock the figure in and carry it forward until the property is eventually sold.

A CGT valuation focuses on the market value at a specific CGT event, usually around a sale, when the tax is about to be worked out. A cost base valuation is about the other end of the timeline: establishing and substantiating the durable starting figure your cost base is built on, often years before you dispose of the property. Ordering it close to the event that set your cost base, while the sales evidence is fresh in everyone's mind, means the number is ready and evidenced when the disposal finally happens, instead of being reconstructed under time pressure years later.

Yes. Every Cost Base Valuation Report is prepared in line with the ATO's market-valuation guidelines, with comparable sales, methodology and a signed valuer statement, the kind of evidenced figure expected to substantiate a cost base. The ATO's consistent position is that a valuation is only as good as the process behind it; a documented, independent report answers that test in a way a real-estate appraisal or an online estimate cannot.

Yes. Many cost base events sit in the past, the day a home first earned income, the day a property was inherited, or a gift or below-market acquisition. We value the property as at that exact date, backed by historical comparable sales from that period, so the figure reflects the market as it stood then. Even if the event was many years ago the sales records survive, nominate the date when ordering and the valuer builds the evidence around it.

The report focuses on the first element, the market value that sets your cost base, and can also value capital improvements added later, which form separate cost base elements in their own right. Your accountant combines these with the other elements, acquisition costs such as stamp duty and conveyancing fees, plus ownership and improvement costs, when working out the final gain. The valuation supplies the evidenced market figures; your accountant assembles the full cost base from them.

Not usually. The valuer works from land records, comparable sales and property data to produce a desktop valuation, which is faster, more economical and, for retrospective dates, the only sensible approach, an inspection today can't observe the property as it stood years ago. A full in-person inspection is available through our Certified Valuation with Inspection where a matter calls for it, such as a property with features the records don't capture.

Provide the exact valuation date and reason, ownership details and any plans, leases, photos or renovation records relevant to the property's condition at that time. Your accountant's written instruction is especially helpful for unusual cost base events.