Obtaining valuations for your SMSF property and other assets involves a two-pronged approach: understanding the valuation options for different asset classes and then choosing a qualified professional to perform the valuation.
Valuation Options:
Internal Valuation (for some assets): The ATO allows trustees to value certain readily tradable assets themselves, provided they have reliable market data to support the valuation. This applies to:
Listed Shares: You can use the closing price on the relevant stock exchange on the valuation date.
Managed Funds and Cash Equivalents: The Net Asset Value (NAV) per unit on the valuation date, usually provided by the fund manager, can be used.
Engaging a Qualified Valuer: For most assets, especially:
SMSF-held Property: A qualified property valuer with experience in valuing SMSF assets is highly recommended. They consider factors like location, property type, condition, recent comparable sales, and market trends to determine a fair market value.
Unlisted Companies or Trusts: These can be complex and require a qualified valuer with expertise in valuing businesses or trust interests.
Other Complex Assets: For any asset that's not easily valued using market data, a qualified valuer with relevant experience is necessary.
Contact Us
Phone 1300 728 157
Mike Wilczynski
[email protected]
Level 2, 70 Hindmarsh Square, Adelaide 5000, Australia