Sharing Knowledge: CGT and Valuations

The 2026 Federal Budget proposes to fundamentally rewrite the rules on capital gains. From 1 July 2027, the 50% discount is replaced by indexation and a new 30% minimum tax applies to all capital gains. And for the first time in 40 years, pre-1985 assets are being brought into the tax net.  

On 1 July 2027, a "deemed disposal and immediate re-acquisition" mechanism will occur. This will require private groups, family enterprises, and property owners to undergo a mass asset-valuation exercise to establish a new market-value baseline. 

Members will have two critical questions: 

• When can a valuation be obtained? 
• What are the acceptable methods of valuation?  

In this Sharing Knowledge session, valuations experts from CA ANZ’s Business Valuation Specialist Advisory Group will provide members with expert guidance on these questions, giving them confidence and equipping them with the knowledge they need to provide informed and reliable advice to their clients. 

This session will also address practical issues, including: 

• What are the ATO guidelines 
• What contemporaneous information to keep 
• How to value different types of assets, including land, listed shares and goodwill 
• What information is required to prove that an asset or business is a pre-CGT asset 
• When and how to ask for help 
• How to approach ATO disputes 
• What information the ATO holds