30 June 2027 business and share valuations
2027 CGT transition
Prepare a clear record of your business or shareholding at the relevant date. Evident Valuations helps owners and professional advisers scope and prepare business and unlisted share valuations.
Book a free 15-minute consultation Download the preparation checklist (PDF)
Why 30 June 2027 matters
The enacted CGT transition provisions refer to market value just before 1 July 2027. Whether they apply, and what evidence is appropriate, depends on the owner, asset and relevant tax rules. Your tax adviser should confirm the position before you commission work.
This is a valuation reference date, not a universal deadline to issue a report, sell an asset or pay tax. An independent valuation is not automatically required for every owner. Treasury has also published a draft alternative apportionment method; its status and eligibility need checking before reliance.
Start preparing now; assess the date when it arrives
As at 17 September 2026, the transition date is still in the future. We can discuss the proposed assignment and information needed now. A final historical assessment of 30 June 2027 must wait until that date has occurred.
Preparation includes preserving the financial results, forecast versions, ownership rights and commercial information relevant to the date. A later report should show its actual issue date and distinguish contemporaneous evidence from subsequent developments.
Define the interest before valuing it
A whole business, all shares in a company and a particular shareholding are different valuation subjects. Share classes, voting rights, transfer restrictions, debt and surplus assets can affect the analysis. Explain the legal owner and the exact interest to be assessed, together with the purpose and intended users.
Our work focuses on businesses, unlisted shares and relevant intangible assets. Where an assignment involves other assets, we can discuss the information required and the role of other specialists. We do not provide direct real-property valuations.
Build a useful evidence pack
The free four-page checklist covers ownership documents, financial accounts, management results, cash and borrowing, forecasts, owner remuneration, unusual items, customer concentration and material contracts. It also includes questions to discuss with your tax adviser.
Download the 30 June 2027 valuation preparation checklist. Gathering records helps define a workable scope; it does not commit you to an engagement.
Discuss your next step
Use a free 15-minute phone consultation to explain your business or shareholding, your adviser’s requirements and your timing. We can discuss the likely scope, information gaps and next steps. A valuation report requires an agreed professional engagement.
Book your consultation or send an enquiry.
Related reading
- 30 June 2027 business valuations and the CGT changes
- Private company share valuations for the 2027 CGT changes
- Your valuation preparation checklist
Reviewed 17 September 2026. General information only, not tax or legal advice. Sources: Treasury Laws Amendment (Tax Reform No. 1) Act 2026 and Treasury’s tranche 2 consultation and draft apportioning method.