A market valuation the ATO will accept — prepared to the standards they expect to see.
CGT events, restructures, and tax-driven transfers all hinge on a defensible market value. The ATO expects that value to be supported by a proper methodology — not an estimate. Sherwood Australia delivers AFSL-licensed valuations prepared in accordance with the ATO's market-valuation guidelines, APES 225, and International Valuation Standards.
When a CGT event, restructure, or related-party transfer relies on "market value", the ATO can review it — and a figure without a documented methodology behind it is exactly what draws scrutiny and, potentially, an amended assessment.
The ATO's own guidance is clear: a market valuation should be based on a proper process and objective evidence. A valuation prepared to that standard protects the position you've taken and gives your accountant something they can rely on.
Sherwood's AFSL-licensed valuations are prepared to the frameworks the ATO expects to see applied — documented, defensible, and ready for review.
Disposals, deemed disposals, and changes in ownership where a defensible market value at the CGT event is required.
Business and share restructures, including small-business restructure rollovers, that depend on supportable market values.
Transfers between related entities and Division 7A matters where an arm's-length value must be evidenced.
ESS valuations and support for small-business CGT concession eligibility.
An ATO-ready report documenting the market value at the relevant date, suitable for your tax position.
Full transparency on approach and inputs, aligned with the ATO's market-valuation guidelines.
Objective evidence — comparable transactions and market data — anchoring the conclusion.
A report your accountant can rely on, with a debrief to answer questions on the approach.
We confirm the tax event, the valuation date, and the standard required — with your accountant if helpful.
We send a structured request and gather the financials and documents relevant to the valuation date.
We prepare a documented market valuation aligned with ATO guidelines and professional standards.
We walk you and your adviser through the findings and deliver a report ready for lodgement or review.
We regularly prepare valuations alongside a client's accountant or tax adviser — they set the tax strategy, we provide the independent, defensible market value it relies on. Explore the full range of business valuation services, or read our insights on CGT and ATO valuations.
Confidential, no-obligation. Accountants and advisers welcome.
Tell us a little about your situation and Anthony Vago will be in touch — confidential, no obligation. Prefer to talk? Call +61 492 280 220 or email anthony@sherwoodaustralia.com.au.
