Reviewed 24 October 2026.
Who runs Valuation Day?
Valuation Day is an education platform by Valuo.
Oliver Group is an Australian business valuation practice (see Oliver Group's business valuation site). Oliver Group is operated by Valuation Group Pty Ltd, ABN 48 702 469 252.
Valuation Day is our name for 30 June 2027, not an official name. The date matters because of changes to capital gains tax (CGT). CGT is not a separate tax: a net capital gain, such as a profit on selling property or shares, is included in your assessable income and taxed as income tax (Income Tax Assessment Act 1997, ITAA 1997, s 102-5). The two main changes, according to the Australian Taxation Office (ATO) and the law:
- From 1 July 2027, the 50% CGT discount for individuals and trusts stops applying to the part of a gain that builds up from that date (ATO).
- Assets that individuals and trusts still hold are generally treated as sold on 30 June 2027 at market value and bought back for the same amount on 1 July 2027 (ITAA 1997 s 112-155 and s 112-165). Assets bought before CGT started on 20 September 1985 get their own deemed sale (s 112-175). Market value is broadly what a willing buyer and a willing seller would agree on the open market at that time (ATO).
What changes on 1 July 2027 sets out the rules in full. Valuation Day is general information, not tax advice. Oliver Group provides valuation services only. Obtain taxation advice from your accountant or tax adviser.
Who values what?
Oliver Group values businesses, shares and trust units; property is valued and signed by a property valuer, never Oliver Group.
| What is valued | Who values and signs it | How the fee works |
|---|---|---|
| A business, shares in a private company or units in a trust | Oliver Group. Business reports signed by Jackson Wilson, Oliver Group. | The fee is fixed in writing before any work starts. |
| An investment, holiday or commercial property | Valued and signed by a property valuer, never Oliver Group | The fee is quoted in writing before any work begins. |
| A business and a property | Each as above | You get $300 off the Oliver Group business fee when a property is added. |
A value as at 30 June 2027 is prepared after that date. The ATO said on 19 October 2026 that a valuation shouldn't be obtained before then, because a valuation can't be forward-looking (ATO). Oliver Group's CGT 2027 Valuation Package for a business is $1,995 + GST, turnover under $2 million, signed planning valuation now plus the update to 30 June 2027 included. The update to 30 June 2027 is prepared after that date (fees and packages).
Whether a valuation may be useful for you is a question for your accountant or tax adviser.
How do we check the facts?
Every tax statement on Valuation Day is checked against a primary source, cited beside the statement, and dated.
- Primary sources. Tax statements are checked against the ITAA 1997, the federal law that holds the CGT rules, and against ATO and Treasury publications, with the section or page cited beside each one.
- Nothing we can't trace. A statement that can't be traced to the law, the ATO or Treasury stays off the site. Where the ATO hasn't said how something will work, the page says so.
- A review date on every page. Each page shows when it was last reviewed, and is checked again when the law or ATO guidance changes.
- A dated log. Changes to the law, Bills and ATO guidance behind 30 June 2027 are recorded, newest first, with a source for each, on what has changed.
- The rules are still moving. The law says the Minister may make a formula, called an apportioning method, as an alternative to market value for the 30 June 2027 sale (ITAA 1997 s 112-155(3), s 112-185). It had not been made at 24 October 2026, and on 19 October 2026 the ATO said the Government was still developing it (ATO). If it is made, the pages it affects will be updated and re-dated.
- Corrections. If you think something on Valuation Day is wrong, call 03 8375 4177. We check it against the primary source and, if it is wrong, fix the page and show the date of the fix.
How does Oliver Group work?
Oliver Group agrees its fee in writing before any work starts, and the fee never depends on the value a report reaches.
When you engage a valuer, the ATO's guidance includes making clear that the fee doesn't depend on the report's outcome (ATO). How Oliver Group works:
- Independent: the fee is never tied to the answer.
- The fee is fixed in writing before any work starts.
- No referral fees from brokers or advisers.
- We follow the guidelines of APES 225, the Australian benchmark for valuation work.
- Working file kept for ten years.
- The ATO says you don't need a valuation in place on the day. We'll tell you if one may be useful for you. (ATO, 19 October 2026)
These points describe Oliver Group's own work on business valuations.
Questions people ask
Is Valuation Day run by the government or the ATO?
No. Valuation Day is an education platform by Valuo, and is not run by the government or the ATO. Oliver Group is operated by Valuation Group Pty Ltd, ABN 48 702 469 252. Valuation Day's tax facts come from the law and ATO guidance, with sources shown.
Why is 30 June 2027 called Valuation Day?
Valuation Day is our name for 30 June 2027, not an official name. On that date the law generally treats assets still held by individuals and trusts as sold at market value, and bought back for the same amount on 1 July 2027 (ITAA 1997 s 112-155, s 112-165, s 112-175).
Does Oliver Group value property?
No. Oliver Group values businesses, shares in private companies and units in trusts, and never values or signs property. Property is valued and signed by a property valuer, never Oliver Group. If you value a business and a property, you get $300 off the Oliver Group business fee when a property is added.
Who signs a Valuation Day business valuation?
Business reports signed by Jackson Wilson, Oliver Group. The fee is fixed in writing before any work starts, it is never tied to the answer, and the working file is kept for ten years. Property is valued and signed by a property valuer, never Oliver Group.
How do I report a mistake on Valuation Day?
Call Oliver Group on 03 8375 4177 and say which page and sentence look wrong. Oliver Group checks the point against the primary source and, if the page is wrong, corrects it and shows the date of the correction, so readers can see when it changed.
Does Valuation Day give tax advice?
No. Valuation Day is general information, not tax advice, and Oliver Group provides valuation services only. Whether a valuation at 30 June 2027 may be useful for you is a question for your accountant or tax adviser, who can look at your own assets and plans.
Another question? Call 03 8375 4177.
