ATO CGT Valuation Requirements Explained
Understanding the Australian Taxation Office’s requirements for CGT property valuations is critical for compliance and audit protection. This guide breaks down essential standards and real-world application for property investors and owners.
Who Is Authorised to Provide a CGT Valuation?
Certified Practising Valuers (API-accredited)
Licensed real estate agents (for basic cases, but not accepted for ATO/litigation purposes)
Quantity surveyors (for construction cost value only)
Accountants (rarely, only if qualified and with access to market data)
What Does a Compliant CGT Report Include?
Full property description and valuation date
Evidence-based methodology (direct comparison, income capitalisation, retrospective analysis)
Analysis of comparable sales, renovations, improvements
Peer-reviewed conclusions and market context
Clear purpose explanation ("CGT valuation for [event/date]")
Certified Practicing Valuer accreditation details (CPV registration number, signature)
Defensible Documentation
A compliant CGT valuation must stand up to ATO or auditor scrutiny and include sufficient market evidence. Reports lacking substantiation or using subjective estimates risk being rejected.
Real Audit Cases
Both under and over reporting CGT resulting from weak valuation methods have led to significant penalties for investors in recent ATO audits.
Read more about How to Order a CGT Valuation for Your Investment Property
See our article ATO CGT Valuation Requirements Explained for more compliance information.
Read all about Capital Gains Tax Property Valuations on our CGT Valuation Services Page.
