Related Party Transfer Valuation Australia

A related-party transfer valuation is an independent, market-value assessment of a property being transferred between parties who are not at arm's length — typically transfers between family members, between an individual and a controlled entity (company, trust, or SMSF), or between related entities under a corporate restructure. Because the parties have a pre-existing relationship, the agreed price (if any) cannot be relied upon as evidence of market value, and an independent valuation is required for tax, stamp duty, and audit purposes.

The Australian Taxation Office and every state revenue office require related-party transfers to be assessed at market value, regardless of the actual consideration. Without a defensible valuation, you risk re-assessment, penalties, and interest charges. The ATO applies a market-value substitution rule for CGT, GST, and Division 7A purposes; state revenue offices apply equivalent rules for stamp duty. A RICS-certified valuation provides the evidence required to defend the figure used in the transaction.

Landmark Valuations prepares related-party transfer valuations for a wide range of scenarios: parent-to-child transfers, transfers into family trusts, SMSF acquisitions from members, company-to-shareholder distributions, restructures of related entities, and matrimonial transfers outside the family law settlement framework. Each report is prepared to RICS Red Book Global 2025 and Australian Property Institute standards, signed by a certified valuer, and includes the methodology, comparable sales evidence, and reasoning required to satisfy the ATO, the state revenue office, and any external auditor.

Once the valuation is completed, the figure is used by the parties' accountants and solicitors as the market value for the transaction. It flows through to stamp duty (or transfer duty) lodgement with the state revenue office, capital gains tax calculations for the transferor, cost-base records for the transferee, and — for SMSF or trust acquisitions — into the fund's audit file and accounting records.

The report is signed and dated and remains the evidentiary foundation for the transaction. If the ATO or state revenue office subsequently challenges the value used, the valuation report stands as the contemporaneous independent assessment relied upon — the strongest possible defence against re-assessment or penalty.

Our valuers can also support the transaction beyond delivery of the report — providing supplementary evidence in the event of a dispute, attending audits to explain methodology, and updating the report if material time has passed before settlement. The objective is a transaction the parties can rely on, audit-ready and tax-defensible.