Valuation for the ATO & CGT
Market valuations for the ATO & Small Business CGT concessions
For tax purposes, a dental practice is valued at market value in a report prepared to the standard the ATO expects — most commonly to support the Small Business CGT concessions, a restructure, or a related-party transfer. An independent valuation substantiates the figure if the ATO reviews it.
When you need an ATO / CGT valuation
- Small Business CGT concessions — the 15-year exemption, the active-asset reduction, the retirement exemption, or the rollover, each of which relies on market values.
- Restructures — moving a practice into a company, trust or new structure.
- Related-party transfers — sales or transfers that aren't at arm's length and need an independent market value.
- Deceased estates & succession — establishing value at a date for tax and administration.
Why independence and method matter here
Tax valuations are the ones most likely to be tested. The ATO can ask you to substantiate a market value, and a figure with no independent basis is exposed. Our reports set out the method, the evidence and the assumptions — so the number holds up under review.
We value; your accountant advises
We're independent valuers, not tax advisers. Whether you qualify for a concession, and how to apply it, is a question for your accountant. Our job is to give them — and the ATO — a defensible, independent market valuation to work from. We're happy to work alongside your adviser. Eligibility rules and thresholds change, so confirm the current position with your accountant or the ATO.
Frequently asked questions
Do I need a valuation for the Small Business CGT concessions?
Often, yes. The concessions rely on market values, and the ATO can ask you to substantiate them. An independent, documented valuation is the evidence that supports the figures your accountant lodges.
What does the ATO expect in a valuation?
A market-value figure, arrived at by a defensible method, with the reasoning and assumptions set out — so it stands up if the ATO reviews it. We prepare valuations to that standard.
Can my accountant just estimate the value?
They can, but an independent valuation carries more weight if the ATO scrutinises it, and keeps the person advising on your tax position separate from the person valuing the asset.
Do you advise on whether I qualify for the concessions?
No — eligibility is a tax question for your accountant or adviser. We provide the independent market valuation they and the ATO need.
General information only — not tax, financial or valuation advice for any specific matter. Confirm eligibility and current thresholds with your accountant or the ATO.