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Retrospective (Backdated) Property Valuation Australia

A retrospective valuation (also called a backdated valuation) assesses what a property was worth at a specific date in the past — not what it is worth today. It is one of the most common valuation types accountants and lawyers request, because tax and legal outcomes often hinge on market value at a particular historical moment.

When you need a backdated valuation
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  • Date of death (deceased estate / probate). The property’s market value at the date of death typically sets the cost base for beneficiaries. See our deceased estate valuation guide.
  • Your home first earned income. When a main residence first becomes a rental, the CGT cost base can become its market value at that first income date — often years before anyone thinks to get evidence.
  • Family law separation. Settlements frequently need a defensible value as at separation or another agreed date.
  • Related-party transfers and gifts. Stamp duty and CGT can both require market value at the transfer date.
  • 1 July 2027 CGT cost base reset. If the reform applies to you and the date has passed without a contemporaneous valuation, a retrospective valuation as at 1 July 2027 can still establish the reset value.

How a retrospective valuation works
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A qualified valuer analyses comparable sales evidence from around the effective date, the property’s condition and features at that time, and applies a clear, stated methodology. The signed report is prepared to an ATO-acceptable standard — objective, supportable and independent.

Why earlier is easier
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Sales evidence goes cold. The further back the date, the harder it is to establish condition and find clean comparables — which can mean more work, more cost and more room for a number to be challenged. If you know a past date will matter, get the valuation sooner rather than later.

Common questions
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Is a backdated valuation just as safe — can I stop worrying and sort it out later?
This is the most common assumption we hear from tax agents and real estate agents, and it deserves a straight answer: a retrospective valuation is legitimate and often relied on — but it is not automatically worry-free. Sales evidence around the date goes cold, the property's condition at that date has to be reconstructed, fewer clean comparables survive, the work costs more, and a weakly-evidenced number is easier to challenge years later when it matters most. Think of retrospective as the fallback, not the plan: a contemporaneous valuation prepared around the date itself is the cleanest evidence you can hold.
How far back can a valuation be dated?
Many years — retrospective valuations for deceased estates and CGT are routinely prepared for dates a decade or more in the past, provided sufficient sales evidence and property information exist for that period.
Will the ATO accept a retrospective valuation?
The ATO's market-valuation guidance looks for objective, supportable evidence, clear methodology and a qualified, independent valuer. Our signed retrospective reports are prepared by a qualified valuer to that ATO-acceptable standard. There is no "ATO-approved" valuation — no such status exists.
What does a retrospective valuation cost?
The same fixed-price pathways apply — desktop from $254 and on-site from $587 — with the final scope depending on the property, the date and the evidence required. You get a fixed price before you proceed.
What information should I gather?
The effective date you need, the property address, and anything documenting its condition at that time — photos, listings, leases, renovation records. We tell you exactly what helps after you enquire.

Related guides: CGT valuations · deceased estates · desktop vs on-site.

Request a retrospective valuation

General information only — not tax, financial or legal advice. The signed valuation is provided by a qualified valuer.