Treasury Laws Amendment (Tax Reform No. 1) Act 2026, Subdiv 112-E.

Capital gains tax valuation for commercial property, dated 30 June 2027.

From 1 July 2027 your gain splits in two. A formula can set that split, or a signed ElevateIQ valuation can set it on evidence specific to your commercial property. The formula is what applies if you have nothing to compare it against.

Fixed fees from $1,500 + GST per property through a partner agency, or $2,000 + GST direct.

Book before 28 February 2027 and take $500 off by adding your managing agent’s details.

Add details
  • Signed by an AAPI Certified Practising Valuer
  • Small to middle markets commercial, retail and industrial
  • Every state and territory
  • Fixed fee from $1,500 + GST*

*Partner agency customer rate

Catalogue of warehouse, office, and retail commercial asset classes

Sample · not a valuation

View the sample report
Property
18 Ardenne Way, Dandenong South VIC 3175
Zoning
Industrial 1 Zone
Site area
3,900 sqm
Gross lettable area
2,140 sqm
Site coverage
55%
Tenancies
One
Passing net income
$270,000 pa ($126/sqm)
Unexpired term
3.2 years

Capitalisation of market income (§6.2)

Specimen capitalisation of market income
Net market income (2,140 sqm @ $118/sqm)$252,520
Capitalisation rate6.00%
Capitalised value in perpetuity$4,208,667
Add: PV of over-rent, 3.2 years @ 6.50%+$49,100
Less: outstanding capital expenditure−$35,000
Value indicated, rounded$4,225,000

6.39%

Initial (passing) yield

6.00%

Adopted capitalisation rate

5.98%

Reversionary yield

Comparable sales evidence (§5.1, five transactions)

Specimen comparable sales evidence
AddressGLAPriceRateYield
7 Example Ave, Dandenong South1,640 sqm$3,345,000$2,040/sqm5.85%
14 Fictitious St, Dandenong South1,860 sqm$3,730,000$2,005/sqm5.95%
3 Notional Ct, Dandenong South2,200 sqm$4,345,000$1,975/sqm6.00%
22 Specimen Rd, Keysborough2,410 sqm$4,650,000$1,929/sqm6.10%
108 Sample Way, Braeside2,880 sqm$5,415,000$1,880/sqm6.25%
Adopted, subject2,140 sqm$1,975/sqm6.00%

Direct comparison indicates $4,225,000 (2,140 sqm @ $1,975/sqm). Capitalisation of market income indicates $4,225,000. Market value adopted as at 30 June 2027: $4,225,000.

These figures are made up for illustration only. The rents, rates and yields shown are not reflective of actual rental rates or yields for this location. ElevateIQ prepares them as illustrative examples, and they are not taxation, legal or financial advice. Your accountant applies the law to your circumstances.

An embedded valuation desk inside Australia's commercial agency network.

Commercial coverage
NationalCommercial coverageOffice through to mixed-use, every state and territory.
Sales analysed in-house
~19,000Sales analysed in-houseAnalysed by the same valuation team that signs your report.
Partner fixed fee
$1,500 + GSTPartner fixed feePublished up front, $2,000 + GST direct, and it stays the same on delivery.
Teska CarsonGorman CommercialCVACameron.Nichols CrowderMovableMiles CommercialX CommercialNelson AlexanderTeska CarsonGorman CommercialCVACameron.Nichols CrowderMovableMiles CommercialX CommercialNelson Alexander

Why does 30 June 2027
set the valuation date?

From 1 July 2027, new capital gains tax rules apply to certain Australian commercial properties. The market value of your property at 30 June 2027 sets the cost base your accountant works from, so a valuation report prepared now gives you an accurate starting point on file.

  • Start from a clear, accurate figure.

    Lock in an accurate market value for your property before the new rules apply.

  • Support your future CGT calculations.

    Your accountant can use the 30 June 2027 market value as the cost base for later events.

  • Keep a professional valuation report on file.

    One signed valuation report supports taxation, estate, insurance and legal purposes.

Property-specific evidence gives your adviser more to work with.

Modern commercial office and warehouse building

Valuation date

30 June 2027

The transition value used for future CGT calculations.

What a valuation changes

  • Without a valuation, the formula is your only number.

  • With a valuation, you hold two, and your accountant works from whichever applies.

  • The formula stays available either way. That is what makes getting a valuation an option rather than a bet.

The position, in brief

Individuals and trusts
Covered by the transition rules under Subdivision 112-E.
Companies
Outside the transition for assets bought after 20 September 1985, with a limited exception for assets bought before that date.
Complying super funds
Outside the transition, and a super fund still needs annual market value evidence. SMSF appraisals from $650 + GST →
Useful records
One valuation report supports tax, estate, legal and insurance records.
Professional standard
Prepared to API professional standards, the basis investors rely on.

Better evidence supports better decisions later.

Two properties, identical on paper

Two commercial properties, both bought in July 2017 for $1.2 million and sold in July 2032 for $2.7 million. Both make a $1.5 million gain.

The formula splits that gain identically, because it reads dates and prices. One is a Dandenong South warehouse that ran hard to 2024 then flattened, the other a suburban office that recovered late. An accurate property valuation shows that difference clearly.

Acquired Jul 2017
$1,200,000
Sold Jul 2032
$2,700,000
Total gain
$1,500,000

Property A

Industrial, Dandenong South

Value at 30 June 2027: $2,450,000

Pre-transition $1,250,000Post-transition $250,000

Property B

Suburban office, Box Hill

Value at 30 June 2027: $1,850,000

Pre-transition $650,000Post-transition $850,000

At 30 June 2027 they sat $600,000 apart. The formula returned the same number for both, because it reads dates and prices.

An accurate valuation shows exactly which property you own.

Your accountant decides which figure suits your position best. Property A holds more of the gain in the pre-transition component and Property B holds less, so having two figures to compare keeps the choice open to you.

Illustrative property imagery. Figures in this example are hypothetical and do not represent any actual property or transaction.

A legislative instrument sets the apportioning method, and it is not final yet. The formula figure shown is illustrative only.

ElevateIQ prepares property valuations. We are not registered tax agents and do not provide tax, accounting or financial advice.

Who a 2027 CGT valuation is for.

Subdivision 112-E applies the capital gains tax transition to assets held by individuals and trusts. We confirm how your property is held, then confirm the valuation your accountant needs for the cost base.

Within the transition

  • Individuals and trusts

    The deemed disposal applies at market value on 30 June 2027.

  • Partnerships

    The transitional rules reach partnerships too.

Outside the transition

  • Companies

    Outside scope for assets bought after 20 September 1985, with a limited exception for assets bought before that date.

  • Self-managed super funds

    Outside the transition, and an SMSF still reports market value every year.

    SMSF appraisals from $650 + GST →
Modern industrial warehouse and office frontage

Tell us how your property is held and we’ll confirm the right next step for you.

How does ownership structure change the next step?

Every ownership structure sits a little differently under the transition. Tell us how you hold the property and our valuation team will confirm the right next step for you.

How the property is heldPosition under Subdivision 112-E
IndividualWithin scope, deemed disposal applies at market value
Family or unit trust (incl. corporate trustee)Within scope, the trust is the relevant holder
PartnershipWithin scope, the transitional rules reach partnerships
Company, asset bought after 20 September 1985Outside scope, companies keep their existing cost base
Company, asset bought before 20 September 1985Pre-CGT exception applies, confirm with your accountant
Self-managed super fundOutside the transition, but an SMSF must hold market value evidence for its commercial property every year. SMSF appraisals from $650 + GST →
Printed property valuation report on a desk

Holding property in more than one structure?

Common, and the two need different reports. A property in a family trust needs a valuation dated 30 June 2027; the same owner’s SMSF property needs annual market value evidence instead. Register the first and we will scope the second at the same time.

ElevateIQ provides valuation services. Confirm tax treatment with your registered tax adviser. SMSF assets are handled under a separate appraisal product.

Hold a signing slot with fixed fees from $1,500 + GST, from $500 today.

Your $500 deposit is applied in full against your fee. Provide your managing agent's details at registration and the fee drops $500, from $2,000 to $1,500 + GST. Registrations stay open to 28 February 2027, and early registrations are confirmed first while places last.

Aerial view of an industrial estate analysed by the ElevateIQ valuation desk

ElevateIQ captures evidence as deals are agreed, then analyses it in-house.

More evidence per precinct supports a more defensible valuation.

ElevateIQ sits inside a network of leading commercial agencies across Australia, so sales and leasing evidence is analysed as it happens.

Sales reach our valuers the moment a deal is done, months ahead of publication. Australia has no public leasing register, so we capture renewals and variations alongside new transactions to keep your market valuation accurate.

~19,000
Commercial sales analysed in-house, Oct 2025 – Aug 2026
25,671
Lease transactions analysed, all time
~1,600
New lease transactions received each month
  • Sales captured when agreed
  • Leasing evidence beyond new transactions
  • Analysed to a rate, in-house

Evidence drawn only from new transactions gives a shallow sample. Renewals and variations round that picture out, so the market rent adopted reflects current market levels and supports an accurate asset value.

Dataset figures as at 31 August 2026, with ongoing transaction updates. Coverage spans office, retail, industrial, bulky goods, showroom and mixed-use property across all eight states and territories, analysed following the professional standards investors and lenders expect. Evidence is used in analysed form; individual transactions are not disclosed to third parties.

Where the leasing and sales evidence comes from.

Comparable evidence decides the market value in your commercial property valuation, and that value becomes the capital gains tax cost base your accountant relies on. Three things shape the quality of that evidence.

1

Commercial rents stay private, so relationships supply the evidence

Sales are registered on title. The commercial terms of a lease live in the managing agent’s file, which is where a valuation team with agency relationships reads them.

Every leasing figure in every commercial valuation in Australia comes from relationships built deal by deal. The question is only whose, and how many.

What a registered lease rarely shows
  • IncentivesThe cash or works value that sets the effective rent
  • Rent-free periodsMonths granted at the front of the term
  • Fitout contributionsLandlord capital spent to win the tenant
  • Review mechanismsFixed, CPI or market, and when each applies
SALEOn the public registerLEASETerms stay private
2

Renewals are the invisible half of an invisible market

When a tenant renews, exercises an option or agrees a variation, no listing is created and nothing enters any public record.

In established precincts these transactions account for a substantial share of all leasing activity. They price differently to a fresh letting, with different incentive structures and different effective rents.

Why market income carries the value

Capitalisation of market income is the primary approach, so market income is the most consequential input in the valuation.

New transactions alone give a shallow sample of the leasing market. In some instances that means adopting a market rent below current market levels, which can materially move asset values.

NEW TRANSACTIONS · VISIBLEthe shallow sampleRENEWALS · VARIATIONS
3

And we see sales sooner

Evidence reaches most valuers by the public route, so a sale is commonly three to six months old by the time it is usable. Inside the network, the deal is known when it is done.

How a sale reaches the valuerIndicative
Public record routethree to six months from agreement to usable evidence
AgreedContracts exchangeSettlementRegisteredPublished
Network routeanalysed within days of the deal being done
AgreedIn the dataset, analysed to a rate

This matters most at the valuation date. Sales settling near 30 June 2027 will not appear in public records until late 2027 or beyond, which is precisely the evidence a 30 June 2027 valuation most needs, and precisely what a valuer working from published records will not have.

Dataset figures as at 31 August 2026, with ongoing transaction updates. Partner agencies contribute evidence under agreement, and ElevateIQ uses it in analysed form. We do not disclose individual transactions to third parties.

A signed valuation, not an estimate.

Owners often already hold a number. A signed property valuation report states market value at a fixed date in a form your accountant and the Australian Taxation Office can rely on and test.

Professional indemnity behind the figure
  • Automated estimate

    A model

    Re-rates whenever the model updates. It reflects model inputs rather than a valuer's opinion dated to a point in time.

  • Agent appraisal

    A licensed agent

    An opinion given in a transactional context. Professional indemnity sits behind a signed valuation instead.

  • Valuation

    An AAPI Certified Practising Valuer

    Market value at a stated date, supported by analysed comparable evidence, signed, with you named as a relying party.

What commercial property types do you value?

Industrial Warehouse or factory, Office Building or strata suite, Retail and Other commercial property, across every state and territory.

Asset typeHow the evidence is analysed
Industrial Warehouse or factoryBuilding rate per square metre and underlying land rate, with yield where leased. Office component, clearance, access and site coverage recorded.
Office Building or strata suiteNet lettable area rate and yield. For strata, the entitlement, owners corporation position and outgoings recovery are treated explicitly.
RetailDepth-weighted rate reflecting frontage and Zone A, with yield and market rental evidence from comparable strip trading positions.
OtherAnything outside the published bands, including bulky goods, showrooms, mixed use, medical, childcare and specialised premises. We quote these individually before any work starts.

ElevateIQ values mixed-use assets on their dominant component and treats the balance separately.

Small to middle markets industrial premises typical of the fixed-fee valuation scope

Fixed-fee scopeSmall to middle markets commercial & industrial property

What property sits outside the fixed-fee valuation scope?

ElevateIQ designed the fixed-fee product for small to middle markets commercial and industrial property. We refer assets that need a different methodology or level of investigation for a scoped engagement.

  • Residential property

    Houses, apartments and residential investment property sit outside this commercial valuation product.

  • Development sites and englobo land

    Planning outcomes, feasibility and staging require a separately scoped valuation.

  • Specialised and going-concern assets

    Hotels, service stations, childcare, healthcare and similar trading assets require specialist business and property analysis.

  • Rural and agricultural holdings

    Water, soil, carrying capacity and agricultural infrastructure require a different evidence base.

  • Large or complex commercial assets

    Properties above the published area and tenancy bands are reviewed and quoted separately.

Outside the fixed-fee scope does not automatically mean we cannot help.Send the property details and the valuation team will confirm the appropriate scope, fee and timing.

Send property details

What valuation methodology is used?

Every valuation report applies recognised property valuation methodology, so your accountant can show how the capital gains tax cost base was reached. Owner-occupier stock takes direct comparison as primary, with capitalisation as cross-check. Investment stock takes capitalisation as primary, with direct comparison as cross-check.

ApproachWhere it is applied
  • 01Capitalisation of market income

    Primary approach for leased investment assets. Net market income capitalised in perpetuity at a rate derived from analysed sales, with the difference between passing and market income over the unexpired term adjusted separately rather than absorbed into the rate.

  • 02Direct comparison

    Applied to all assets, and the primary approach where the asset is vacant or owner-occupied. Analysed rate per square metre of lettable or building area, and per square metre of site area where the land component dominates, adjusted for location, size, configuration, condition, tenure and market movement to 30 June 2027.

  • 03Discounted cash flow

    Cross-check for multi-tenanted assets where lease events across the holding period materially affect the income profile.

  • 04Summation

    Owner-occupied and specialised improvements. Land value on a comparable site rate, plus improvements on a depreciated replacement basis.

Analysis conventions

  • Areas follow the Property Council of Australia Method of Measurement. Net lettable area for office, gross lettable area retail for shops, gross lettable area for industrial.

  • Net market income assessed as gross market income less outgoings not recoverable from tenants, and stated separately from passing income. Face and effective rents distinguished, with incentives amortised over the lease term.

  • Yields reported on an initial, equivalent and reversionary basis where the passing income differs from market.

  • Weighted average lease expiry calculated by income, with the basis stated.

  • Capital adjustments itemised as explicit deductions after capitalisation, present value of under or over rent, letting-up allowance, incentive cost, outstanding capital expenditure and vacancy.

  • Highest and best use considered where the existing use is not the use a market participant would adopt.

Key dates

Date of valuation

30 June 2027

The date the opinion speaks to.

Evidence reviewed

The records and market data

used to support the valuation opinion.

Date of report

When the valuer signed.

Required by API practice.

Every report states its scope, assumptions and limiting conditions, including the desktop basis of assessment and any information relied on without independent verification.

What your valuation report contains.

  • 1Property and title. Address, title particulars, site and building areas, zoning and the physical description recorded at inspection.
  • 2Tenancy position. Tenancy schedule, passing and market income, outgoings treatment and weighted average lease expiry by income.
  • 3Comparable sales. Identified transactions analysed to a rate per square metre and a yield, with adjustments to the subject stated.
  • 4Capitalisation of market income. Net market income capitalised at a rate derived from the sales, with capital deductions itemised after capitalisation.
  • 5Reconciliation. The approaches weighed against each other and the adopted market value as at 30 June 2027 explained.
  • 6Certification. Signed by an AAPI Certified Practising Valuer, with you named as the relying party and the three dates stated separately.
Commercial warehouse property valued by ElevateIQ

Market value

$760,000

Adopted rate $3,620/sqm. As at 30 June 2027, signed by a Certified Practising Valuer.

How is
the valuation prepared?

Follow the full process from your request through to a CPV signed valuation report you can rely on for taxation, legal and insurance purposes.

  1. 1. Register

    Capture the property details.

  2. 2. Prepare

    Collect and analyse evidence.

  3. 3. Valuation date

    Assess the market as at 30 June 2027.

  4. 4. Report

    CPV reviews and signs.

  5. 5. Deliver

    Receive the report.

When can a 30 June 2027 valuation be done?

The law fixes the date, and the work happens in stages. Here is how it runs.

The ninety-day rule, in plain terms

It is a lender convention about how long a report stays current after signing. It runs backwards from the report date, keeping your figure grounded in evidence that has already happened. A report signed in April 2027 states April value.

Desk calendar open at June 2027 with the thirtieth circled
So the work splits. We assemble everything that does not depend on the date first, and the figure comes last. Waiting also improves the report, because sales settling near 30 June report late and a file closed in October captures evidence a file closed in early July does not.
  1. 1
    Today

    Register and hold a signing slot

    $500 + GST, applied in full against your fee. Written terms and a confirmed delivery month.

  2. 2
    Apr–Jun 2027

    The file is built

    ElevateIQ assembles title, tenancy schedule, condition record and comparable evidence ahead of the date.

  3. 3
    30 Jun 2027

    Date of valuation

    The Act fixes this date, and we hold every report to it for accuracy.

  4. 4
    Jul–Dec 2027

    Signed and delivered

    ElevateIQ adds late-reporting June sales, then an AAPI Certified Practising Valuer forms the opinion and signs.

Fixed by statute. The date is fixed, and the sequence protects the accuracy of your professional valuation report.

What does a CGT valuation cost for your property?

From $1,500 + GST per property with your managing agent's details, or from $2,000 + GST direct. A $500 + GST registration is applied in full against the fee. Answer four questions below and your fee, deposit and delivery month appear straight away.

Fill in the details to register your property

Total lettable area across the title. Your fee band is set by area and tenancy count.
Tenancies

Your fee updates as you answer, and it stays on your screen until you choose to register.

Slot held from registration, no waiting for a quote.

One published fee per property, confirmed in writing.

Your fee$1,500$2,000 + GST direct, without managing agent details.
Pay today$500+ GST, applied in full against your fee
Delivery monthJul–Aug 2027Round 1, open until 31 Oct 2026
  • Market value as at 30 June 2027
  • Signed by an AAPI Certified Practising Valuer
  • Comparable evidence analysed to a rate
  • Capitalisation of market income, deductions itemised
  • You are named as a relying party
  • Non-editable PDF
Register a property · $500 + GST todayView sample report

Usually takes a few minutes. Fee confirmed in writing before you pay.

  1. 1Property and owner details, about two minutes.
  2. 2Three questions on how the property is held.
  3. 3Pay $500 + GST. Terms and delivery month by email.

Add your managing agent's details in the form and the $500 reduction applies straight away.

What do you need to get started?

Send the address first, then add the rest as your documents arrive. Your assessment starts the moment the property is registered.

  1. 01

    Property address

    Enough to open the file and hold your slot.

  2. 02

    Ownership entity

    The name the report is addressed to.

  3. 03

    Lease details if tenanted

    Current rent, term and outgoings treatment.

  4. 04

    Recent property documents

    Plans, schedules or a recent valuation if you have them.

Published fee. Same professional standard.

Evidence is assembled by precinct and asset class, then analysed across the reports prepared in that batch. That reduces the marginal cost of each valuation without changing the valuation date, professional standard or signature.

We take on industrial, office, strip retail and showroom premises within a published schedule of area and tenancy bands. One published fee per property, with no scope creep at invoice.

Small to middle markets industrial premises covered by the fixed-fee valuation
ElevateIQTraditional
Signed byAAPI Certified Practising ValuerCertified Practising Valuer
Date of valuation30 June 202730 June 2027
Evidence baseNational network dataset, analysed in-houseAssembled per engagement
Property inspectionDesktop, with condition record and tenancy verification captured on site near the valuation datePhysical inspection by the valuer
BookingSlot held from todaySubject to availability in the 2027 window
Example propertyMarket valueTraditionalElevateIQ
Industrial Warehouse or factory2,500 sqm, 2 tenancies$1,500,000$3,000 – $4,000 + GST$1,500 + GST
Retail400 sqm, 1 tenancy$800,000$2,000 – $3,500 + GST$1,500 + GST

Just note: Traditional valuation fees are indicative. Fees vary by provider, scope and location. ElevateIQ fees are per property.

Add your managing agent and claim $500 off.

Add your managing agent's details at registration and we contact them to confirm they manage your property. Once they do, we credit $500 per report against your balance. Until then the direct rate applies, and we tell you either way well before the balance falls due.

We contact your managing agent as an introduction from you, and we say so.

Your fee$2,000+ GST. Complete the four fields and tick the authorisation to claim $500 off.

If we are unable to confirm this agency manages your property, the direct rate stands and we will tell you before the balance falls due.

Signing capacity for the 2027 window

Intake closes 28 February 2027, or earlier if capacity is reached

Jul–Aug 2027

Register by 31 Oct 2026

Open

Sep–Oct 2027

Register by 31 Dec 2026

Next

Nov–Dec 2027

Register by 28 Feb 2027

Final

ElevateIQ produces reports in batches by precinct and asset class, and assembles the comparable evidence for each batch before production begins. We have to know which precincts we are covering before we can build the evidence for them, so the cohort closes at the end of February 2027, leaving March to build it.

ElevateIQ sets the cap against the number of reports our valuers can sign, not the number we could sell.

Hold your slot today from $1,500 + GST per property through a partner agency, or $2,000 + GST direct.

Registration takes about two minutes and $500 + GST secures the slot, applied in full against your fee. We confirm your delivery month by email the same day.

Register a propertyView sample report

No subscription. One published fee, confirmed before you pay. Fee confirmed in writing before you pay.

CPV

Reviewed and signed by an AAPI Certified Practising Valuer

Every report is prepared under API professional standards and carries professional indemnity insurance, with you named as the relying party.

Page reviewed
24 August 2026
Standard
API / IVS
Frequently asked questions about CGT valuations

Common questions, answered clearly.

Everything owners like to know before registering a property, answered up front.

Clear, practical answers for commercial property owners preparing for the 30 June 2027 CGT valuation date.

When is a commercial Capital Gains Tax (CGT) valuation signed, and why after 30 June 2027?

A valuation states market value at a fixed date, so your report can only be signed once 30 June 2027 has passed. A report signed in April 2027 states an April value.

We build your file from April to June 2027 and sign reports between July and December 2027. Waiting also improves the report — sales settling near 30 June report late, so a file closed in October captures evidence a file closed in early July does not.

How does the 30 June 2027 valuation feed my capital gains tax return?

Your report states market value at 30 June 2027. Your registered tax agent works from that figure, or from the statutory formula, when the property is sold or another CGT event occurs, and includes the calculation in the relevant return.

Holding a valuation means your adviser has both figures in front of them. Without one, the formula is the only number available.

How is the valuation prepared without an inspection?

Valuations under this programme are prepared on a desktop basis. Our valuers work from title and plan documents, the tenancy schedule and lease terms, aerial and street-level imagery, our own analysed sales and leasing evidence, and information supplied by you or your managing agent.

They analyse comparable sales and leasing evidence to a rate, apply capitalisation of market income and direct comparison, and reconcile the approaches. The report states the basis of assessment and the assumptions it rests on.

Where a property cannot be properly assessed on that basis, we tell you before proceeding. An inspection may attract an additional fee, which we quote first.

Do I need a valuation, or will the formula do?

Your accountant makes that call. The formula applies a uniform method to every property; a valuation applies evidence specific to yours at the date.

The formula remains available either way. What a valuation adds is the second number to compare it against.

What if the formula gives a better result than the valuation?

Then your accountant applies the formula. The formula remains available whether or not you hold a valuation, so the only cost is the fee.

What the valuation bought was the choice. Without one there is nothing to compare.

I already have an agent appraisal or an online estimate. Is that enough?

They are useful documents, and they serve a different purpose. An automated estimate is model output that re-rates whenever the model updates, and an agent appraisal is an opinion given for a listing decision.

A signed property valuation states market value at a fixed date, is built on identified comparable transactions analysed to a rate, names you as a relying party, and supports the capital gains tax position your accountant reports.

What does the $500 registration buy?

It reserves signing capacity for your property and is credited in full against your fee.

It applies per property, capped at three per order. Register three or more properties in a single order and the registration fee is $1,500 + GST in total, with further properties in that order registered at no additional cost.

The registration fee is not refunded if you cancel. It is refunded in full if we are unable to proceed. The registration terms set out both before you pay.

What makes it $1,500 through an agency and $2,000 direct?

Both rates cover the same professional valuation report, signed by the same AAPI Certified Practising Valuers. A partner agency already holds your tenancy detail and property records, which makes our preparation efficient.

We pass that saving straight to you as the partner rate. Both rates hold because we value in batches by precinct and asset class, which spreads the evidence work across many properties.

Is my property inside the fixed fee, or does it need a quote?

The published schedule covers industrial, office, retail and showroom property within set area and tenancy bands, with fees from $1,500 + GST. Larger or more complex assets need an individual assessment, because the leasing and income information takes more time to analyse.

Send us the property information and our valuation team confirms a fee and timing in writing before any work starts. If you decline a revised fee, your registration fee is refunded in full.

Is this a retrospective valuation?

In effect, yes, and that is what the transition date calls for. Your report states the 30 June 2027 value once that date has passed, using evidence gathered specifically for it.

That makes it a proper retrospective valuation report for the transition date rather than a same-day estimate.

Does this apply to my home or a residential investment property?

No. This valuation product is for commercial property: offices, retail and industrial premises.

How the transition treats residential property is a question for your accountant. We do not value residential property under this programme.

What do you gain by registering now rather than closer to the date?

Registering early gives you first choice of delivery slot and more time to prepare your file. ElevateIQ produces reports in batches by precinct and asset class, and builds the comparable evidence base for each batch before production starts in April 2027, so the cohort closes at the end of February 2027.

ElevateIQ caps places against what our valuers can sign in the July to December 2027 window, and looks after early registrations first.

Who does the deemed disposal apply to?

Subdivision 112-E applies to capital gains tax (CGT) assets held by individuals and trusts, and the transitional rules reach partnerships. Companies and self-managed super funds are outside it, with a limited exception for pre-CGT assets held by companies.

Whether a valuation suits a particular owner is a question for their accountant.

Does the 2027 transition apply to property in my SMSF?

No. An SMSF is a trust, but complying superannuation funds are dealt with under their own regime and sit outside Subdivision 112-E.

Your fund has a different and ongoing requirement: assets must be reported at market value each financial year, supported by objective evidence your auditor can rely on. That is a separate product, and many owners need both, because the property in the family trust and the property in the fund are treated differently.

How is your evidence different to other valuers'?

Two ways, and both improve the accuracy of your valuation. Australia has no public leasing register, so every rental figure in a commercial valuation comes from relationships, and our valuation team sits inside the agencies that negotiate the deals.

We capture renewals and variations as well as new transactions, which keeps the market rent we adopt aligned with current market levels. We have analysed 25,671 lease transactions and receive around 1,600 more each month.

Sales evidence reaches us when the deal is done, months ahead of settlement, registration and publication, so a valuation dated 30 June 2027 rests on the most current market evidence available.

What if I sell the property before 30 June 2027?

An actual disposal occurs and the deemed disposal no longer applies to that property. Tell us as soon as you know and we release the slot.

The registration fee is not refunded on cancellation — it reserves capacity we hold for your property. The registration terms set this out in full.

I own several properties. Does each one get its own valuation report?

Yes. Each property is valued on its own evidence and receives its own report.

You register once as an owner and list every property in the one registration. Registration fees are capped at three properties per order, so a six-property order costs $1,500 + GST at registration, not $3,000.

How does your professional valuation work alongside your tax adviser?

We prepare property valuations for taxation, legal, estate and insurance purposes. Your registered tax agent advises on your tax position, and your valuation report is the accurate evidence they work from.

That keeps each professional doing what they do best for you.

What if the legislation changes or the date moves?

Subordinate instruments are still being settled, including the apportioning method. If we are unable to deliver your valuation for any reason, including a change in the law, your registration fee is refunded in full under the registration terms.

Do you cover my state?

Yes, the programme runs in every state and territory on a national dataset, and valuers holding the registration required in the relevant jurisdiction sign your report. Coverage depth varies by precinct and asset class, and we confirm your property before you pay so you always know where you stand.

Secure your 30 June 2027 valuation.

Fixed fee from $1,500 + GST through a partner agency, or $2,000 + GST direct. Pay $500 + GST today, applied in full against your fee, and an AAPI Certified Practising Valuer signs the report.

Specimen capital gains tax valuation report coverValuation summary showing the land and building split

Full fee schedule

All fees are per property, excluding GST. The higher of the area band and tenancy band applies. The direct rate is $500 above the partner rate.

Area fee bands
Partner feeIndustrialOfficeRetail
$1,500 up to 3,000 sqm up to 800 sqm up to 500 sqm
$2,000 3,001 – 5,000 sqm 801 – 1,500 sqm 501 – 1,000 sqm
$2,500 5,001 – 7,000 sqm 1,501 – 3,000 sqm 1,001 – 2,000 sqm
Quoted individually above 7,000 sqm above 3,000 sqm above 2,000 sqm
Tenancy fee bands
TenanciesPartner fee
Vacant, or 1 – 4 $1,500
5 – 7 $2,000
8 or more $2,500

Where a property is more complex than the schedule anticipates, we confirm the fee and the reason in writing before any work starts.