Professional Business Valuation & CGT Planning For 1 July 2027 CGT Deadline

Lloyds Corporate Brokers specialises in the appraisal, marketing and sale of privately owned Australian businesses.

Our valuation reports are designed to reflect the commercial realities of the market, including business maintainable earnings, industry valuation multiples, comparable business sales evidence where available, business risk profile, customer concentration, owner dependence, lease arrangements, staff, supplier arrangements, historical and current financial performance, growth trends, market position, goodwill and intangible value.

If a business is sold after 1 July 2027, reconstructing historical market value retrospectively may become significantly more difficult.

Without contemporaneous valuation evidence, business owners and their advisers may later need to rely on hindsight assumptions, informal estimates or reconstructed financial analysis.

A properly prepared valuation around the relevant date may provide materially stronger evidentiary support.

Where required, valuations can be prepared with reference to recognised valuation service standards, including APES 225 Valuation Services.

APES 225 is a professional standard that applies to members of the accounting profession who provide valuation services. It deals with matters such as professional competence, objectivity, assumptions, valuation methodology, scope of work and reporting requirements.

A properly scoped valuation should clearly explain the valuation date, purpose, information relied upon, methodology used, assumptions, limitations and final assessed value or valuation range.

Many Australian business owners have spent years or decades building goodwill in their business.

That goodwill may include brand reputation, repeat customers, supplier relationships, systems and processes, trained staff, strong trading history, strategic locations, exclusive distribution arrangements, intellectual property, recurring revenue and industry reputation.

If that value already exists before 1 July 2027, it may be commercially important to document it properly. Waiting until the business is eventually sold may be too late.

You should consider obtaining a 1 July 2027 business valuation if you operate a business through a family trust or partnership, own a business that may be sold in the next 1 to 10 years, have built substantial goodwill in the business, have a business likely to be worth more than $1 million, are considering succession planning, may restructure your business in future or want to give your accountant stronger valuation evidence for future tax planning.

This is particularly important for businesses where goodwill makes up a large part of the sale price, including professional services, healthcare, manufacturing, wholesale, transport, childcare, gyms, food manufacturing, e-commerce, franchises, laundromats, trade services and retail groups.

Lloyds Corporate Brokers understands how businesses are actually bought and sold.

Unlike a purely theoretical valuation, our approach is grounded in real market behaviour. We understand what buyers look for, what drives business value, what reduces value and how different industries are assessed in the private business sale market.

Business owners choose Lloyds because we bring together practical business sale experience, valuation knowledge, buyer behaviour insight, understanding of goodwill, transaction-market evidence and experience across many industries.

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A business valuation for CGT planning should not be a guess, a rule of thumb or a back-of-the-envelope estimate.

It should be a properly prepared report that explains the value of the business, the basis for that value and the evidence relied upon.

Our valuation reports are designed to be suitable for use by business owners and their advisers when preparing for future ATO review, tax planning, restructuring, succession or sale.

The closer we get to 1 July 2027, the greater the demand for professional business valuations is likely to become.

Business owners, accountants and advisers are expected to seek valuation evidence for many privately owned businesses across Australia. Leaving your valuation until the last minute may make it harder to obtain a properly prepared report in time.