The 2026/27 Federal Budget replaces the 50% CGT discount with cost base indexation from 1 July 2027 — and the market value of property you already hold on that date becomes the cost base you carry forward. This valuer-signed report evidences that figure to the ATO's guidelines, with comparable sales and a documented methodology.
A cost base is the total cost of a property for capital gains tax — the figure the ATO subtracts from your sale proceeds to work out the gain. Under the 2026/27 Federal Budget changes it matters more than ever: from 1 July 2027 the 50% CGT discount gives way to cost base indexation, and for property you already hold, the market value at 1 July 2027 becomes the new cost base your future gain, and its indexation, is measured from.
A Cost Base Valuation Report establishes and substantiates that starting figure with an evidenced market value, a full set of comparable sales and a signed valuer statement — whether it's dated 1 July 2027 for the new rules, or to an earlier event that set your cost base.
We assess the market value that forms the first element of your cost base, dated to the moment it is set.
A minimum of 3 tabulated comparable sales with full mapping and analysis in every report.
A documented basis of value your accountant can rely on to substantiate the cost base with the ATO.
An evidenced starting figure you can keep on file and carry forward to a disposal years down the track.
Enter the address. Our system syncs with official land records and validates the location in real time to ensure accuracy.
Enter the date your cost base is established — 1 July 2027 under the new indexation rules, when a home first earned income, when a property was inherited, or a gift or below-market acquisition.
Pay securely via Stripe and receive your valuer-signed Cost Base Valuation Report the same or next business day.
The 2026/27 Federal Budget replaces the 50% CGT discount with cost base indexation for CGT events from 1 July 2027. For property held before that date, the market value at 1 July 2027 becomes the cost base your future gain, and its indexation, is measured from — and a formal valuation is how you evidence it, rather than relying on a broad apportionment formula.
Getting the figure evidenced while the sales evidence is fresh is the difference between a guessed cost base and a defensible one.
From 1 July 2027 the CGT discount is replaced with indexation — property you already hold takes its market value on that date as the cost base carried into the new regime.
Property acquired before 20 September 1985 comes into the CGT net from 1 July 2027, with a deemed cost base equal to its market value on that date.
When your main residence first starts producing rent, the market value substitution rule can reset the cost base to its value that day.
Inherited property often takes a cost base equal to its market value on the date it was inherited — evidenced, not estimated.
Where you acquire a property for nothing, below market value or from a related party, the first element of the cost base is replaced with its market value at acquisition.
Splitting a title means apportioning the original cost base across the new lots on a fair market-value basis.
Renovations and structural additions form later cost base elements, valued and documented alongside the first.
Moving a property into a trust, company or SMSF establishes a fresh cost base at market value on transfer.
| PROPERTY_VALUATIONS_BOXHILL_VALUER | PROPERTY_VALUATIONS_BOXHILL_EXPRESS | TRADITIONAL_VALUER | REAL_ESTATE_APPRAISAL | |
|---|---|---|---|---|
| Price | $169 | $219 | $400 – $900 | Free / Low Cost |
| Turnaround | Same – next day | Same day | 3 – 5 Days | 1 – 2 Days |
| ATO-ready | Yes | Yes | Yes | No, audit risk |
| Retrospective dates | Yes | Yes | Yes | No |
| Prepared by | Registered Valuer | Registered Valuer | Registered Valuer | Unqualified Agent |
“We set the cost base the day we started renting the place out, years before we sold. When it came time to lodge, the number was already evidenced and my accountant didn't blink.”
“I needed a value for an inherited property I could actually defend. Property Valuations Boxhill gave us a documented figure the accountant was happy to rely on.”
“I ask clients to get the cost base locked in early. A signed report on file removes the guesswork when the disposal finally happens.”
Annual fund reporting under SISR 8.02B with market rental evidence.
Market value on a specific date for a capital gains tax event.
Related-party transfers assessed on market value.
Full in-person inspection for complex or high-value property.
From 1 July 2027 the 50% CGT discount is replaced with cost base indexation, paired with a minimum tax on capital gains, for CGT events on or after that date. Your cost base becomes the figure that is indexed for inflation, so every dollar you can substantiate matters more than it did under the discount. For property you already hold, the transition works off the market value at 1 July 2027, which becomes the cost base carried into the new regime, while gains accrued before that date keep the existing discount treatment. The main residence exemption is unchanged.
If you hold an investment property across the transition date, its market value at 1 July 2027 sets the cost base your future gain is measured from. The rules allow either a formal valuation or a prescribed apportionment formula, but the formula works from broad growth rates and may not reflect your particular property, while a valuer-signed report evidences the actual figure with comparable sales from that period. Pre-CGT property also takes a deemed cost base at its 1 July 2027 market value as it comes into the CGT net. Because our valuations can be dated retrospectively, you can order the report dated 1 July 2027 at any point once the date has passed.
A CGT valuation focuses on the market value at a specific CGT event, usually around a sale, when the tax is about to be worked out. A cost base valuation is about the other end of the timeline: establishing and substantiating the durable starting figure your cost base is built on, often years before you dispose of the property. Ordering it close to the event that set your cost base, while the sales evidence is fresh, means the number is ready and evidenced when the disposal finally happens instead of being reconstructed under time pressure years later.
Yes. Every Cost Base Valuation Report is prepared in line with the ATO's market-valuation guidelines, with comparable sales, methodology and a signed valuer statement — the kind of evidenced figure expected to substantiate a cost base. The ATO's consistent position is that a valuation is only as good as the process behind it; a documented, independent report answers that test in a way a real-estate appraisal or an online estimate cannot.
Yes. Many cost base events sit in the past — the day a home first earned income, the day a property was inherited, or a gift or below-market acquisition. We value the property as at that exact date, backed by historical comparable sales from that period, so the figure reflects the market as it stood then. Even if the event was many years ago the sales records survive — nominate the date when ordering and the valuer builds the evidence around it.
Not usually. The valuer works from land records, comparable sales and property data to produce a desktop valuation, which is faster, more economical and, for retrospective dates, the only sensible approach — an inspection today can't observe the property as it stood years ago. A full in-person inspection is available through our Certified Valuation with Inspection where a matter calls for it, such as a property with features the records don't capture.
Valuer-signed report $169, or express same-day $219, priced upfront.