Retrospective valuations · Updated July 2026
A Defensible Valuation for Any Past Date
Missed a 30 June valuation, amending a return, or evidencing a CGT event? We prepare backdated SMSF property valuation reports from historical comparable sales — ATO-compliant, auditor-ready, and delivered in 1-4 business days.
Valuation dates more than two years prior to the current date incur an additional $100 + GST retrospective fee. Just set the historical date on the order form.
What Is a Retrospective Valuation?
A retrospective valuation assesses what a property was worth at a specific date in the past, using the sales evidence that existed at that time.
Rather than today’s market, the report analyses comparable sales from the relevant period, applies industry-standard methodology, and concludes a market value as at your nominated date. That makes the figure objective and supportable — the standard the ATO’s Guide to valuing SMSF assets sets, and the one SMSF auditors verify under SIS Regulation 8.02B.
Valuation dates more than two years prior to the current date incur an additional $100 + GST retrospective fee.
When Trustees Need One:
Prior 30 June Reporting
Late lodgement, amended returns, or a missed annual valuation. A backdated report evidences the market value your accounts needed at that date.
CGT Events
Market value at the date a property began earning income, changed use, or entered the fund, prepared for accounting purposes including Capital Gains Tax.
Div 296 Cost Base Reset
The reset election requires market value as at 30 June 2026. A retrospective report to that exact date is accepted after the date has passed.
Preparing for the 30 June 2026 reset? Read the Div 296 valuation guide.
Retrospective questions
Common Questions, Answered
What is a retrospective property valuation?
A retrospective valuation assesses the market value of a property at a date in the past, such as a prior 30 June, rather than today. It is built from historical comparable sales evidence and documented methodology, so the value is defensible for the date it is assessed at.
Will my auditor accept a retrospective valuation?
Yes, when it is based on objective and supportable data. Our retrospective reports use comparable sales from the relevant period and industry-standard methodology, in line with the ATO's Guide to valuing SMSF assets. SMSF auditors verify property values under SIS Regulation 8.02B, and our reports are built to that standard.
How far back can a retrospective valuation go?
We can prepare valuations for any past date where sufficient historical sales evidence exists, which covers most residential and commercial property in Australia. Contact us if the date is unusually far back and we will confirm before you order.
What does a retrospective valuation cost?
Standard pricing applies: $299 + GST for residential and $425 + GST for commercial. Valuation dates more than two years prior to the current date incur an additional $100 + GST retrospective fee. Order through the normal forms and set your historical valuation date.
Do you provide valuations for Capital Gains Tax (CGT)?
Yes. We provide valuation reports suitable for accounting purposes including CGT, where a market value at a specific past date, such as the date a property began earning income or entered the fund, is required. Order through the normal form with the relevant date.
Do I need a retrospective valuation for the Div 296 cost base reset?
If your fund makes the cost base reset election, it needs the market value of its assets as at 30 June 2026. If you did not obtain a valuation before that date, a backdated report assessing value as at 30 June 2026 is accepted, and no retrospective fee applies while that date is within two years.
This page is general information about valuation evidence, not tax advice. Speak to your accountant or adviser about your fund’s reporting and elections.
Order a Backdated Report Today
Use the standard residential or commercial order form and set your historical valuation date. No payment required up front.