Valuations for
every purpose.
From SMSF annual market-value reporting and audit enquiries to transactions, tax matters and specialist property needs, find the valuation purpose that matches your circumstances.
VALUATION PURPOSE DIRECTORY
across 8 categories
Different decisions call for different evidence.
An SMSF property valuation may be requested for financial reporting, an audit, a permitted transaction or another specific event. The date, property interest, scope and supporting market evidence should reflect the assignment.
Our broader property valuation services also cover legal, commercial and specialist matters. Those services aren’t automatically required for routine SMSF reporting.
- Property address, type and relevant interest
- Whether the property is held by an SMSF
- Required valuation date and intended use
- Lease, transaction or relevant financial documents
Three common enquiries
A new independent report is not automatically required for every SMSF property every year.
Explore valuation purposes.
Select a category or an individual service to jump straight to its detailed explanation. This directory is organised category → sections → next category, ready for matching WordPress menus.
Independent valuations for defined purposes.
Find your purpose below and let us know your property’s details. Every quotation is based on the assignment, required date, scope and available evidence.
Market & Transactional Valuations
Market evidence and transaction decisions for property interests.
Market Value Assessment
A market value assessment determines the estimated value of a defined property interest as at a nominated date. The valuer considers relevant sales evidence, location, condition, land attributes and any applicable leasing arrangements. For an SMSF, the resulting evidence can help trustees support the property value recorded in the fund’s financial statements and supplied to an auditor.
Retrospective Valuations
A retrospective valuation estimates what a property was worth on a specified historical date, rather than what it is worth today. This can be useful when reconstructing earlier SMSF reporting records, reviewing a past transfer or responding to a tax or estate enquiry. The report draws on information and market evidence relevant to the historical valuation date, subject to the records available.
Stamp Duty & Inter-family Transfers
Transfers between family members or associated entities may require an independently supported property value for duty or other transaction purposes. We assess the defined property interest, the effective valuation date and the evidence relevant to the transfer. SMSF-related transfers require particular care: an independent value does not, by itself, make a related-party acquisition permissible under superannuation law.
Pre-Purchase / Pre-Sale Advice
Before acquiring or disposing of property, a valuation can provide an independent view of market value to assist with pricing decisions. The assessment may consider comparable transactions, location, property condition, tenancy arrangements and market activity. If an SMSF is involved, trustees should separately confirm that the proposed purchase, sale and ownership structure comply with the fund’s governing rules and legal obligations.
Capital Gains Tax (CGT)
A CGT-focused valuation can establish market value at a relevant date where tax legislation calls for a valuation rather than simply a contract price. Common situations include historical ownership changes, transfers or another CGT event requiring supporting evidence. The valuation addresses property value; an accountant or tax adviser should determine the applicable CGT treatment, exemptions and reporting obligations.
Deed of Partitioning & Boundary Adjustments
Partitioning land or changing boundaries can alter the size, accessibility and practical utility of individual holdings. A valuation examines the interests involved and assesses any relevant difference in market value before or after the proposed change. Reports may assist legal and taxation discussions, while the transfer documents, duty implications and SMSF eligibility of the arrangement require separate professional advice.
Development Feasibility Studies
Development-related valuation work helps assess the land value and potential market implications of a proposed project. Depending on the scope, the assessment may consider planning controls, development assumptions, comparable sales, market demand and development risk. It can inform an investment decision, but it should not be mistaken for development approval, a construction cost guarantee or confirmation that an SMSF is permitted to undertake the project.
GST & First Home Owners Compliance
Some tax and government programs require evidence of market value at a particular date or for a particular transaction. A scoped property valuation may provide the property evidence needed for a GST, grant or administrative assessment. Eligibility, documentary requirements and the availability of any concession are determined by the relevant authority or adviser, not by the valuation report itself.
SMSF Compliance & Audits
SMSF trustees generally need to report fund assets at market value each financial year and retain appropriate supporting evidence. A property valuation report can document the effective date, valuation approach, key assumptions and market information considered, helping an auditor assess the recorded value. A fresh independent professional report is not automatically required every year in every situation; the evidence should be appropriate to the circumstances.
HomeBuilder Grant & Immigration Compliance
Property values are sometimes requested to support grant, immigration or other administrative applications. Where a valuation is necessary, the report can identify the property interest, relevant date, basis of value and supporting market evidence. The applicant should confirm the exact requirements with the responsible agency before commissioning work, because a valuation alone does not establish eligibility or guarantee approval.
Legal, Dispute & Court Valuations
Independent property evidence for legal and contested matters.
Family Law Matters
Where property forms part of a family-law matter, an independent valuation can provide a consistent reference point for discussions or settlement negotiations. The scope may involve a residence, investment property or a specifically defined ownership interest held by an individual or entity. A solicitor should confirm the valuation date and any court or joint-instruction requirements before the report is commissioned.
Commercial Litigation
Commercial property disputes may turn on the value of premises, leasehold interests or other defined real-estate rights. A valuation can examine relevant transactions, rental evidence, tenure, restrictions and market conditions to assist the parties in understanding the asset’s value. If the report is intended for legal proceedings, the solicitor should specify the applicable expert evidence and procedural requirements at the outset.
Deceased Estates / Probate
Estate administration may require the market value of a property at a date of death or another specified date. A retrospective report can support executors, beneficiaries and advisers in documenting the value used for estate or tax discussions. The valuation records the relevant assumptions and evidence, while the executor’s legal and taxation obligations remain matters for the estate’s professional advisers.
Partnership Disputes & Settlements
When business partners or co-owners separate, an independent property valuation can help establish a shared starting point for negotiations. It may assess a commercial building, land holding or another relevant property interest at the date agreed by the parties. The report values the defined asset rather than resolving the parties’ legal entitlements or the terms of a proposed settlement.
Court & NCAT Compliant Valuations
Valuations prepared for a court or tribunal generally need a clearly defined question, valuation date and appropriate supporting methodology. The report may have additional formatting, independence or expert-witness obligations depending on the proceeding. Tell us the jurisdiction and the requirements supplied by your solicitor so we can confirm whether the requested reporting scope is available and suitable.
Expert Witness Testimony & Report Critique
Expert-witness engagements may involve an independent valuation opinion, an assessment of another report’s assumptions, or assistance explaining valuation evidence in proceedings. The work may examine comparable sales, methodologies, instructions and the reasoning behind competing values. Availability and scope must be confirmed in advance, with duties to the relevant court or tribunal taking priority where expert evidence rules apply.
Bailment & Property Partitioning
Bailment and partitioning arrangements can involve different rights to possess, use or own property. Before value can be assessed, the legal interest and the purpose of the instruction need to be clearly identified. A specialist valuation may assist negotiations or proceedings, while a legal adviser should explain the underlying rights and whether those interests are capable of being transferred or held by an SMSF.
Financial, Tax & Audit Valuations
Valuations supporting accounting, taxation and audit documentation.
Financial Reporting
Property valuations for financial reporting provide evidence of market value as at a nominated balance date under the relevant reporting framework. The report can set out key property characteristics, market comparisons and valuation assumptions to support the reported figure. For SMSF financial statements, the trustees and accountant should align the valuation date and documentary evidence with their reporting and audit requirements.
Tax Audits & Land Tax Disputes
A taxation review or land-tax dispute can require valuation evidence for a specified asset and date. The report may consider market transactions, permitted use, property characteristics and assumptions relevant to the particular assessment being challenged. Your tax adviser or solicitor should identify the statutory valuation basis and any deadlines, because those requirements differ from a standard SMSF market-value reporting exercise.
Liquidation / Bankruptcy
Insolvency appointments may call for an assessment of real-property interests as part of asset identification or recovery planning. Depending on the instructions, the valuation may distinguish market value from other sale or realisation assumptions. Liquidators, administrators or trustees should confirm the required premise of value, timeframe and intended recipients before the valuation is undertaken.
Internal Accounting Valuations
An internal valuation provides a reasoned estimate of property value for budgeting, asset reviews or management decisions. It can bring together current market evidence, key property details and a valuation date that aligns with the organisation’s records. The intended use should be declared at the start, as a report prepared for internal purposes may not satisfy external audit, tax or legal reporting requirements without additional scope.
Asset Register Valuations
An asset register may need up-to-date value information for individually identified buildings, land parcels or other property interests. Valuation work can help document the asset description, valuation date, basis of value and assumptions used in the register. For SMSFs, this can assist recordkeeping, but fund-level reporting and audit requirements should still be considered separately with the accountant or auditor.
Strata & Common Property Valuations
Specialist assessments of strata property and associated interests.
Common Property & Exclusive Use Area Valuations
Strata property may include shared areas or rights of exclusive use that influence the value of a lot or other interest. A specialist assessment considers the nature of those rights, strata documents, location and market evidence where applicable. These reports may be relevant to strata negotiations or transactions, but common-property rights do not necessarily constitute a separately transferable SMSF investment.
Strata Unit Entitlements
Unit entitlement matters can require specialist assessment of the relative values of individual strata lots under the applicable legislation. The work may consider lot characteristics, permitted uses, locations and the valuation basis prescribed for the instruction. If a certificate or statutory report is required, the relevant strata manager or legal adviser should confirm exactly what form of valuation is needed.
Insurance Valuations
An insurance valuation is usually concerned with the amount required to reinstate or replace an insured asset under the policy’s terms, not simply its market sale price. The scope can include construction costs, professional fees, demolition and other relevant reinstatement considerations. Confirm the insurer’s requirements before ordering, because an SMSF market-value report and an insurance replacement-cost assessment serve different purposes.
Strata Building Replacement Cost Assessments
Strata insurance planning often requires an assessment of the estimated cost to rebuild shared buildings and associated improvements. The scope may consider current building costs, site constraints, professional fees and other reinstatement allowances relevant to the instruction. This figure is different from market value and should be reviewed in line with the strata scheme’s insurance and legislative obligations.
Compensation & Acquisition Valuations
Property interests affected by acquisition, restriction or access rights.
Resumption / Compulsory Acquisition
When land is affected by a government or authority acquisition, a valuation can document the property interest and market evidence relevant to the acquisition date. It may examine the land’s use, restrictions, comparable transactions and the valuation assumptions required by the particular process. Compensation entitlements are governed by law and may involve additional heads of claim beyond the property’s market value.
Just Terms Compensation
Just Terms matters can involve a range of property and compensation issues arising from compulsory acquisition in NSW. A valuation may provide evidence about the market value of the acquired interest and other valuation issues within the agreed instructions. A specialist legal adviser should assess statutory entitlements, valuation dates and any separate compensation components before relying on the report in negotiations.
Easement & Encroachment Compensation
An easement, encroachment or restriction can affect how a property is used, developed or marketed. A valuation may compare the relevant interests and circumstances to consider whether the right or intrusion has a measurable market impact. The applicable legal instrument, affected land area and effective date should be provided so the scope reflects the actual property rights involved.
Licence Agreement & Airspace Rights Valuations
Licence arrangements and airspace rights can have value where they grant a clearly defined use or occupation interest. The assessment may consider the agreement’s term, restrictions, permitted activity and available evidence for comparable rights. Before commissioning a report, confirm exactly what interest exists and whether the valuation is intended for negotiation, accounting, litigation or another defined purpose.
Commercial & Specialised Asset Valuations
Non-standard properties and defined specialist valuation assignments.
Childcare Centres & Retirement Living
Childcare and retirement-living properties often require more specialised analysis than ordinary residential or office buildings. Matters such as approved use, layout, location, leases, operating restrictions and comparable investment evidence may influence the value of the real estate. A property valuation should distinguish the land and buildings from any business value or goodwill where those elements are not included in the instructions.
Service Stations & Signage Rights Valuations
Service-station sites and signage rights can involve distinctive land uses, leases, operating constraints and regulatory matters. Valuation work may consider property characteristics, lease income, permitted use and the terms governing any separate signage right. The report should clearly identify whether the instruction concerns the real estate, a defined right, or another asset, because these may have different valuation bases.
Car Number Plate Valuations
Certain registration-number rights may attract a specialist market value where they are legally transferable. An assessment would need to identify the precise right being valued, any transfer restrictions and reliable market evidence for comparable transactions. These are not routine real-property valuations, and the ability to hold such an asset in an SMSF is a separate question requiring specialist advice.
Development & Compliance Valuations
Evidence for planning, approvals and specific property use matters.
Development Approval (DA) Compliance
Development consents and planning conditions can affect the value or permitted use of a site. A valuation may examine those approvals, relevant restrictions, development assumptions and market evidence to address a specified compliance or transaction question. The client should supply the planning documents and confirm the required valuation basis; the report does not replace council approval or legal planning advice.
Special Purpose Valuations
Some property interests or transactions do not fit a conventional valuation brief and need a tailored approach. These assignments begin by defining exactly what asset or right is being valued, for whom, on what date and for what purpose. Once the scope is agreed, the report can address the relevant evidence and assumptions, with any legal, taxation or SMSF eligibility questions handled by the appropriate adviser.
Tax Depreciation Valuations
Quantity-surveying schedules and capital allowance assessments.
Tax Depreciation Schedules
A tax depreciation schedule generally analyses eligible capital works and depreciating assets associated with an income-producing property. This work is different from an assessment of the property’s current market value and may require a qualified quantity surveyor, depending on the engagement. SMSF trustees should confirm whether any deduction is available for their circumstances with a qualified tax adviser before commissioning the schedule.
Explore residential, commercial, rural and specialist property classes on our companion page.
Market value evidence should fit the assignment.
SMSFs generally record assets at market value each financial year. Supporting evidence should be objective and appropriate to the property and circumstances. The ATO does not require a new independent professional valuation every year in every case.
Related-party transactions, business real property, tax depreciation and tax consequences have distinct rules. An independent valuation can help establish value but doesn’t itself confirm that an arrangement is permitted or that any deduction is available.
Discuss your valuationTell us what your valuation needs to achieve.
Whether you’re a trustee, accountant, auditor or property owner, share your valuation purpose and we’ll discuss the relevant scope and next steps.