When property changes hands without an ordinary sale — a transfer between family, into or out of a trust or company, or a gift — there’s no arm’s-length price, so the tax and duty are worked out on market value. A transfer valuation is the independent evidence of that value.
When you need one#
- Transferring property between family members (parent to child, between spouses).
- Moving property into or out of a trust or company.
- Gifting property, where there’s no sale price at all.
- Related-party dealings, which revenue offices and the ATO scrutinise closely.
Both stamp duty (state revenue office) and capital gains tax (ATO) generally apply at market value on these dealings — so a defensible number protects you on both fronts. Ask your accountant or conveyancer which applies to your situation.
Why market value, not the price you agree#
Because these aren’t arm’s-length sales, the price the parties nominate can be challenged. Revenue offices and the ATO expect an objective, supportable market value — comparable sales, clear methodology, an independent valuer. A signed valuation prepared to that ATO-acceptable standard is the cleanest evidence.
Desktop or on-site?#
An on-site valuation (from $646) — a full inspection — is the level to use for a transfer figure, because the revenue office and the ATO can both test it. A desktop assessment (from $279) is not a full valuation and suits lower-stakes purposes. Fixed price confirmed first.
Common questions#
Can't we just use the price we agreed for the transfer?
Does this cover both stamp duty and CGT?
Do I need it dated to a past transfer?
What does it cost?
Related guides: CGT valuations · retrospective valuations · deceased estate valuations.
General information only — not tax, financial or legal advice. The signed valuation is provided by a qualified valuer.