Capital Gains Tax & Stamp Duty

CGT & Stamp Duty Valuations.
Market value you can stand behind.

When the ATO or a state revenue office relies on a property's market value, an agent's appraisal or an online estimate won't do. hovr valuations are prepared and signed by registered valuers, dated to the day that matters — including past dates.

✓ Retrospective dates ✓ Certified Property Valuers ✓ Statement matched to your purpose ✓ Ready for the 1 July 2027 CGT change
Choose your report How to Order

Two reports suit CGT & stamp duty

Desktop Report
Mainstream residential, commercial & industrial
from $189
Certified Valuation
High-value or unique property · site inspection
from $450

NSW stamp duty valuations must be inspected — a NSW Desktop Report for stamp duty adds a $150 site visit.

ATO Capital Gains Tax State Transfer Duty Past-Date Valuations Independent & Arm's-Length

Capital Gains Tax

What is a CGT valuation?

A CGT valuation sets the market value of a property on a specific date so that your capital gain — or loss — can be worked out correctly. It is used when the price you paid isn't the right starting point, or when no price was paid at all.

Your cost base decides how much of the sale price is taxed. A higher, well-supported cost base means a lower taxable gain. The ATO expects any market value you rely on to be objective and backed by evidence. A dated report from a registered valuer is the strongest evidence you can keep with your tax records.

CGT changes from 1 July 2027

The Treasury Laws Amendment (Tax Reform No. 1) Act 2026 replaces the 50% CGT discount with CPI cost base indexation and a 30% minimum tax for gains made on or after 1 July 2027. Sales before then are unaffected. For property you hold on 1 July 2027, the gain is split at its market value immediately before 1 July 2027 — the discount applies before it and indexation after it. You can use a market valuation or the Government's apportionment method to make the split. Your main residence exemption is unchanged.

When you need one

Home becomes a rental

If your home first earns income after August 1996, its cost base can reset to market value on that date.

Inherited property

The cost base of a property you inherit is often its market value at the date of death.

Gifts & related-party sales

Transfers to family, trusts or companies for less than market value are treated as made at market value.

The 1 July 2027 split

Document the market value immediately before 1 July 2027 for property you will keep past that date.

Missing records

Rebuild a cost base for older property where the purchase contract or price can't be found.

Main residence on large land

Where land exceeds 2 hectares, the value is apportioned between the exempt home and the excess land.

Want to see the numbers first? Try our CGT calculator.

Stamp & Transfer Duty

What is a stamp duty valuation?

Stamp duty — called transfer duty in most states — is charged when property changes hands. When the sale is at arm's length, duty is based on the price. When it isn't, the state revenue office assesses duty on the higher of the price paid and the property's market value.

A stamp duty valuation is an independent market value, prepared under your state's Duties Act, that you lodge with the transfer so duty is assessed on the right figure. Without one, the revenue office can request a valuation itself or make its own assessment.

Accepted by state revenue offices

Our signed reports include a Duties Act statement and a declaration of the valuer's independence — for Revenue NSW, the State Revenue Office Victoria, Queensland Revenue Office, RevenueSA, RevenueWA and the Tasmanian, ACT and NT revenue offices.

NSW: Revenue NSW requires the valuer to inspect the property. A NSW stamp duty Desktop Report includes a site visit for $150; the Certified Valuation already includes one.

When you need one

  • Family transfers

    Selling or gifting property to a child, parent or other relative.

  • Adding or removing a name

    Transferring a share of the title to a spouse or partner.

  • Trusts, companies & SMSFs

    Moving property into or out of a trust, company or self-managed super fund.

  • Below-market sales

    Any off-market or related-party sale where the price may be under market value.

  • Revenue office request

    When the revenue office asks for a valuation to support a lodged transfer.

Solicitors & conveyancers — step-by-step ordering guide

Retrospective valuations

Valued on the date that matters

CGT and duty almost always turn on a particular day — the date of death, the date a home became a rental, the date of transfer. Nominate that date when you order and the valuer assesses the property as it stood then, using sales evidence from the period. The report states the date of valuation and the purpose, and the statutory statement matches that purpose.

  • Any past date — current dates too
  • CGT order — CGT basis and statement only
  • Duty order — your state's Duties Act statement
  • Independent — no link to you or the other party

Choose your report

Two reports. Both fit the purpose.

Pick the report that suits your property, then select Capital Gains Tax or Stamp Duty as the reason when you order.

Order a Desktop Report for

Mainstream property that is well supported by local sales:

  • Residential — houses, units, townhouses and vacant residential land
  • Commercial — shops, offices and strata commercial suites
  • Industrial — factories, warehouses and industrial units

Order a Certified Valuation for

High-value or unique property, where an inspection matters:

  • High-value — prestige homes and large commercial or industrial assets
  • Unique — heritage, architect-designed, acreage, rural or specialised property
  • Contested — where the value may be challenged, or an inspection is requested

Desktop Report

from $189

A full written valuation, prepared and signed by a registered valuer from sales evidence, property records and imagery — without a site visit. The right choice for mainstream residential, commercial and industrial property.

  • Usually ready next business day
  • Past or current date of valuation
  • Comparable sales and methodology
  • NSW stamp duty: + $150 site visit
See what's in the Desktop Report Order a Desktop Report

Certified Valuation

from $450

Our most thorough report. The valuer inspects the property in person before signing. The right choice for high-value or unique property, or where the value may be challenged.

  • Physical site inspection included
  • Past or current date of valuation
  • Inspection notes and commentary
  • Usually 3–5 business days
See what's in the Certified Valuation Order a Certified Valuation
Purpose Desktop Report Certified Valuation AI Desktop Assessment
Capital gains tax Yes Yes Supporting evidence only
Stamp duty — NSW Yes, + $150 site visit Yes No
Stamp duty — other states Yes Yes No
Past date of valuation Yes Yes No
Site inspection NSW stamp duty only Always No

Common Questions

Quick answers

The ATO does not require a valuation for every CGT event, but where you use market value — for example to work out the cost base of an inherited property, a home that became a rental, or a gain split at 1 July 2027 — the ATO expects that value to be objective and supported by evidence. A dated valuation report from a registered valuer is the most defensible way to do that.

Yes. Nominate the date of valuation when you order — the date of death, the date the property first became income-producing, the date of acquisition or the date of transfer. The valuer assesses the property as it stood on that date using sales evidence from the period, and the report states the date clearly. Future dates cannot be ordered.

Both the Desktop Report and the Certified Valuation are prepared and signed by a registered valuer with a statement under the relevant state Duties Act, which is what revenue offices look for. In NSW, Revenue NSW requires the valuer to have inspected the property, so a NSW stamp duty Desktop Report includes a site visit for an extra $150. The Certified Valuation always includes an inspection, so there is no extra charge.

Order a Desktop Report for mainstream residential, commercial and industrial property — houses, units, townhouses, shops, offices and warehouses that are well supported by local sales. Order a Certified Valuation for high-value or unique property, such as prestige homes, heritage or architecturally unusual buildings, acreage and rural holdings, or specialised commercial and industrial assets, and wherever the value is likely to be challenged or an inspected valuation has been requested.

The AI Desktop Assessment is not signed by a valuer, so revenue offices will not accept it for stamp duty. For CGT it can be useful supporting evidence or a starting point with your accountant, but where the value matters, order the Desktop Report or Certified Valuation.

For property you hold on 1 July 2027, the gain is split at its market value immediately before 1 July 2027. The 50% discount applies to the gain before that date, and CPI indexation with a 30% minimum tax applies to the gain after it. You can use a market valuation or the Government's apportionment method to make the split. Your main residence exemption is unchanged. This is general information only — speak to your accountant about your situation.

Ready to order?

Get the value right.
Before the ATO or revenue office asks.

Choose Capital Gains Tax or Stamp Duty as the reason, enter the date of valuation, and a registered valuer does the rest.

Desktop Report — from $189 Certified Valuation — from $450 Not sure which? Ask us first
Important information
  • This page is general information about tax and duty, not tax or legal advice. CGT and duty rules are complex and depend on your circumstances — speak to your accountant, tax adviser or solicitor.
  • All valuers on our platform must maintain current registration with either the Australian Property Institute (API) or the Australian Valuers Institute (AVI).
  • For deceased estates, probate and court matters, the Estate Valuation may be more suitable. For SMSF annual returns, use the SMSF Valuation.
  • Full terms and conditions are available via the links in the footer.

CGT & Stamp Duty

Reports from $189

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