Property Valuation for Capital Gains Tax
Independent, RICS-compliant property valuations for CGT purposes, including retrospective valuations as at 20 September 1985. Reports accepted by the Australian Taxation Office.
About This Purpose
What Is Property Valuation for Capital Gains Tax?
A capital gains tax (CGT) valuation establishes the market value of a property at a specific date for the purpose of calculating capital gains tax liability. This is most commonly required to determine the cost base of a property acquired before 20 September 1985 (the date CGT was introduced in Australia), or to establish market value at the date of acquisition when the property was obtained through inheritance, gift, or other non-arm's length transaction.
The Australian Taxation Office (ATO) requires that CGT cost base valuations be prepared by a qualified, independent valuer using recognised methodology. At Landmark Valuations, our CGT valuations are prepared in accordance with RICS Red Book Global Standards 2025, which the ATO accepts as meeting their requirements for professional independence and methodological rigour.
Our valuers specialise in retrospective valuations, drawing on historical sales data, council records, building cost indices, aerial photography, and other archival sources to establish accurate market values at past dates. Whether you need a pre-CGT valuation from 1985, a date-of-death valuation for an inherited property, or a current market value assessment for an upcoming sale, we provide comprehensive reports that withstand ATO scrutiny and support your tax position.
Our Promise
Why Landmark Valuations.
RICS Compliance
Every valuation follows RICS Red Book Global Standards 2025 and IVS. Reports accepted by banks, courts, the ATO, and regulatory bodies across Australia.
Legal Defensibility
Prepared to withstand legal scrutiny. Court proceedings, tax disputes, regulatory submissions — our reports provide authoritative evidence of market value.
National Coverage
Valuers across all eight Australian states and territories. Consistent quality, single point of contact, wherever your property sits.
Next Steps
What happens after the valuation?
After the valuation is completed, the report establishes the market value of your property at the relevant date, which forms the cost base for CGT calculations. You provide the report to your accountant or tax advisor, who uses the determined value to calculate the capital gain or loss on the disposal of the property.
The ATO accepts RICS-compliant valuations as authoritative evidence of market value at the relevant date. If the ATO queries the cost base used in your tax return, the valuation report provides detailed, defensible evidence of the methodology, comparable evidence, and reasoning behind the value conclusion.
For property investors, developers, or individuals managing deceased estates, we can provide multiple valuations across different dates and properties within a single engagement. Our reports are structured to meet ATO requirements and include all the information your accountant needs to accurately calculate CGT liability and apply any available concessions or exemptions.
Compliance
RICS Red Book Compliant.
Every valuation we produce adheres to the Royal Institution of Chartered Surveyors (RICS) Red Book Global Standards 2025 and the International Valuation Standards (IVS). Your report is recognised by banks, courts, the Australian Taxation Office, and regulatory bodies worldwide. RICS regulation brings rigorous quality assurance, professional indemnity insurance, and a complaints handling process that protects your interests at every stage.
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Coverage
Every state, every territory.
RICS-regulated valuations from Sydney to Hobart, Darwin to Perth, and every postcode in between.