30 June 2027 business valuation
Own a practice or NDIS business? 30 June 2027 could be an important date.
Changes to Australia’s CGT rules start from 1 July 2027. For some owners, the value of your business, shares or other business interests at 30 June 2027 may become important when they eventually sell, transfer or restructure.
Not every owner needs a valuation. Your accountant or tax adviser should first work out whether the new rules apply to you.
The line between growth already built and growth still to come.
That could be years away.
The problem? Proving what a private business was worth years earlier can be difficult.
So it may make sense to establish and document the value while the evidence is still available.
The simple version
- Before 1 July 2027Value already builtGrowth up to the date keeps the old treatment.
- 30 June 2027Potential valuation dateThe line between the old rules and the new.
- After 1 July 2027Future growthGrowth from here falls under the new rules.
For some owners, being able to show what the business was genuinely worth at 30 June 2027 may become important later.
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Could this be worth discussing with your accountant?
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Timing
Why not just work it out later?
You might be able to. But proving an old value can become much harder.
- 01
Customers
Who were your major customers at the time?
- 02
Contracts
What agreements and recurring revenue existed?
- 03
Forecasts
What did the business genuinely expect to happen?
- 04
People
How dependent was the business on the owner or key staff?
- 05
Risks
What risks were known at the time?
- 06
Market
What was happening in the industry?
Your financial statements may survive. The commercial story behind them may not.
The other method
Isn’t there an ATO calculation?
There may be another method for working out how a gain is split over time. But that is different from working out what a private business was actually worth on a specific date.
A calculation
May use information such as:
- original cost
- eventual sale price
- time held
Works backwards from numbers. It does not look at the business.
A business valuation
Looks at the actual business:
- earnings
- customers
- recurring revenue
- contracts
- brand
- intellectual property
- employees
- systems
- owner dependence
- risk
- market evidence
A valuation asks: “What was this business actually worth?”
An independent valuation is not designed to produce the highest possible number. It should arrive at the most supportable market value from the evidence available. Which method suits you is a decision for you and your accountant.
Your industry
What a valuer looks at in your practice or provider
What a valuer looks at in an NDIS provider
NDIS businesses carry risks that a buyer prices carefully. Evidence of how the business stood at the time matters more than usual.
- Participant concentration
- How much revenue comes from a small number of participants or plans.
- Staff
- Support workers, their qualifications and screening, and how stable the team is.
- Compliance
- Audit results, incidents and complaints, and how they were resolved.
- Registrations
- Which registration groups you hold, and when they come up for renewal.
- SIL and property
- Whether supported independent living depends on particular houses or leases.
- Referral channels
- Support coordinators and other sources that send participants to you.
Plans, rosters and registrations change often. Keeping a dated record of participants, staff and compliance around 30 June 2027 is the simplest thing you can do now.
What a valuer looks at in a health practice
A practice is valued on what stays when the principal is not in the room. That is usually the hardest question in the file.
- Practitioner dependence
- How much of the billing is tied to you or one or two practitioners.
- Patient base
- Active patients, how often they return, and how many are new each month.
- Recurring revenue
- Care plans, programs and repeat appointments that are already booked.
- Referral sources
- Where new patients come from, and whether that depends on one person.
- Provider agreements
- Service fee and tenancy agreements with practitioners, and their terms.
- Workforce
- Who you employ, who contracts, and how hard they would be to replace.
- Accreditations
- Practice accreditation and registrations the revenue relies on.
Practitioner rosters, billing splits and referral patterns change through the year. A clear picture of the practice around 30 June 2027 makes the value at that date much easier to support.
Be prepared
What should I keep?
Financials
- financial statements
- tax returns
- management accounts
- assets and debts
- unusual expenses
Business
- major customers
- recurring revenue
- contracts
- suppliers
- employees
- systems
- IP and licences
Future plans
- budgets
- forecasts
- expansion plans
- genuine business plans that existed at the time
Risks
- customer concentration
- owner dependence
- regulatory issues
- supplier dependence
- known legal or operational issues
Don’t manufacture information later. Preserve what genuinely existed at the time.
What to do, and when
A simple timeline
- Now
Ask your accountant whether the new rules could apply.
Start organising evidence.
- Before 30 June 2027
Preserve important commercial records, forecasts and business information.
- Around 30 June 2027
Capture the position of the business around the valuation date.
- After year end
Add reliable final financial information and complete the valuation.
If you need it
CGT 2027 Valuation Package
$1,995 plus GST for a practice or provider with annual revenue up to $1 million
The package covers two dates. First, an independent valuation of the practice or provider as it stands now, with the model and the evidence kept on file. Then, once the year-end figures exist, an update to 30 June 2027. The valuation done now is not a 30 June 2027 valuation. The included update is.
- An independent valuation undertaken now
- The valuation model and supporting evidence established now
- An updated valuation to 30 June 2027, included at no additional professional fee
Above $1 million in annual revenue, the same package is available at a fixed fee confirmed in writing on the first call.
You provide: updated financial information for the update; confirmation of any material changes to the practice or business. Significant acquisitions, disposals, restructures or scope changes may require a separate quote.
The delivery date for the valuation undertaken now is agreed before commencement.
Request a valuationHPNA provides valuation services only. Obtain taxation advice from your accountant or tax adviser as to whether the transition provisions apply to your circumstances.
Who does what
Your accountant, and us
Your accountant or tax adviser
- Whether the new rules apply to you, and to which assets
- Whether to rely on market value or another method
- Your tax, and how the valuation is used in your return
HPNA
- The independent market value of the agreed business or interest
- At the agreed date, for the agreed purpose
- The evidence file behind the number, kept on record
We do not calculate tax or give tax advice.
Questions
Plain answers
Does every business need a valuation?
No. It depends on your circumstances. Your accountant or tax adviser should first work out whether the new rules apply to you.
I’m not selling my business. Could this still matter?
Potentially. The value may become relevant later, when a business or business interest is sold, transferred or restructured. Nothing falls due on 30 June 2027 itself.
Does the valuation have to be completed on 30 June 2027?
Not necessarily. Reliable final accounts may only be available afterwards. What matters most is keeping the evidence from the time.
Can my accountant value the business?
Potentially, depending on the circumstances, their competence and independence, and the purpose. For a material value, an independent valuation specialist may give stronger supporting evidence.
Will you calculate my tax?
No. We establish market value. Your accountant or tax adviser decides the tax treatment and works out any tax.
Can I just get a historical valuation later?
Potentially. But rebuilding the commercial position years later can be harder if important records or context are no longer available.
What does it cost?
If you need it, the CGT 2027 Valuation Package is $1,995 plus GST for a practice or provider with annual revenue up to $1 million. It covers a valuation now and an update to 30 June 2027 at no additional professional fee. Above $1 million in annual revenue, the same package is available at a fixed fee confirmed in writing on the first call.
My practice or NDIS business is held through a trust or a service entity. Does that change anything?
It can. Whether the new rules reach your business depends on who owns it and how, for example through a family trust, a company, or shares in a service entity. That is for your accountant to say. If they tell you the value matters, we value the agreed business, shares or units, and reading the structure is part of the work.
More: NDIS provider valuations · How a valuation works · Fees
Free guide
Free 30 June 2027 Business Valuation Guide
A plain-English guide for Australian business owners.
- Why 30 June 2027 may matter
- Who should speak with their accountant
- What information to preserve
- How a business valuation works
- A simple owner checklist
Speak to a valuer
Ask your accountant first. Then, if you need the value, ask us.
If your accountant tells you the 30 June 2027 value matters, we can independently establish and document it. The first conversation is confidential.
Prefer to talk? Call 0433 475 518
The technical detail, for you and your accountant
What changes
From 1 July 2027 the 50% CGT discount for individuals, trusts and partnerships is replaced by cost base indexation and a 30% minimum tax rate on capital gains. The ATO states that these measures are now law. They apply only to gains that build up after 1 July 2027.
Why 30 June 2027
To separate the two periods, an asset held by an Australian resident individual or trust at the end of 30 June 2027 is generally treated as sold just before 1 July 2027 and bought back on 1 July 2027. The amount used is its market value just before 1 July 2027, or an amount worked out under an apportioning method. No tax falls due on that date: the split is brought to account when the asset is actually sold.
The apportioning method Draft at the review date
The law allows an apportioning method set by legislative instrument. Treasury released a draft on 4 August 2026 for real property and assets without a readily ascertainable market value. Whether to rely on market value or the method is chosen in the tax return for the year of the actual sale, and is a tax decision for you and your adviser.
Companies and pre-CGT assets Part still in consultation
Companies did not have the 50% discount and that does not change. Shares in a private company held by an individual or a trust are assets the new rules apply to. Pre-CGT assets are also treated as sold and bought back at the date. Treasury states that the four small business CGT concessions are staying; some design details were still in consultation at the review date.
What the ATO will and will not do
No valuation carries ATO approval because of who prepared it: the ATO says acceptability usually depends on the valuation process. You can apply to the ATO for a private ruling on an asset’s market value, but it will not give one on the market value for a future event, so no ATO confirmation of a 30 June 2027 value is available before that date.
Sources, checked 3 October 2026:
- Tax reform: reforming negative gearing and capital gains tax (QC107304) (Australian Taxation Office)
- Treasury Laws Amendment (Tax Reform No. 1) Act 2026, sections 112-155 to 112-185 (Federal Register of Legislation)
- Capital Gains Tax and Discretionary Trusts Reform: small business explainer (The Treasury)
- Consultation on next tranche of tax reform legislation (4 August 2026) (The Treasurer)
- Market valuation for tax purposes (Australian Taxation Office)
HPNA provides valuation services only. Obtain taxation advice from your accountant or tax adviser as to whether the transition provisions apply to your circumstances. This page is general information, not tax, legal or financial advice. Reviewed 3 October 2026.