What we will and will not tell you
We explain how valuations are used in tax, superannuation and court contexts, because that is our work and we can speak to it directly. We do not give tax advice, and no page on this site should be read as any. Whether a particular provision applies to your circumstances, which date the law requires, and how a figure flows through a return are questions for your accountant or tax agent — and we will say so on the page rather than guess.
Where sources disagree, or a figure is contested, or legislation is in transition, we say that plainly instead of picking the tidier answer. Where we cannot verify something, we do not assert it. There are figures we have deliberately left off this site for that reason.
Review cadence
Every technical page carries a visible "Last reviewed" date, and that date is the single source of truth: the same value feeds the visible line, the structured data, the meta tags and the sitemap, so they cannot drift apart. A page that says it was reviewed on a date was reviewed on that date.
Pages are reviewed at least annually, and out of cycle whenever legislation changes, the ATO updates its guidance, a fee or turnaround changes, or a reader tells us something is wrong. Time-sensitive content — anything tied to a commencement date or a 30 June deadline — is reviewed more often than that.
Sources and citations
Long-form pages carry a Sources block linking the primary material the page relies on: the ATO’s published guidance, the consolidated legislation, and the Australian Property Institute’s standards. We link the primary source rather than a secondary summary of it, so you can check the claim rather than take our word for it.
Where we quote, we quote. Where we paraphrase, the citation says "paraphrasing" rather than presenting our wording as someone else’s. We corrected several attributions on this site for exactly that reason.
Corrections
If something here is wrong, tell us and we will fix it. Email hello@capitalgainstaxvaluations.com.au with the page and the error. A substantive correction — a changed section reference, threshold, date or conclusion — updates the page and its review date. We do not quietly amend a page and leave the old review date in place, because that is indistinguishable from never having reviewed it.
Independence
Our fee is fixed before the engagement begins and does not vary with the value of the property or the outcome of the matter. We do not accept referral fees or commissions from agents, accountants, lenders or solicitors for directing work, and we do not pay them for referrals. We have no interest in the properties we value.
We do not outsource, we do not use desktop estimates where an inspection is required, and we do not rely on automated valuation models. Where a valuer has any connection to a party or a property that could bear on independence, the engagement is declined or the connection is disclosed on the face of the report.
Professional standards and insurance
Reports are prepared to the Australian Property Institute’s Professional Practice Standards, and where a matter is before a court, to the applicable expert witness code. Professional indemnity cover is held by the signing valuer. Terms of engagement are confirmed in writing before work begins and are published at /terms.
Advertising and AI disclosure
This site carries no advertising, no sponsored content and no affiliate links. It loads no third-party tracking or advertising scripts, and the enquiry form posts to our own server rather than to an embedded third-party form.
Drafting assistance is used in the production of this website — as it is in most professional publishing now. Every technical assertion, statutory reference, fee and turnaround on this site has been checked and approved by the named valuer above, who takes responsibility for it. Nothing is published unreviewed.
This policy is owned by
Jarrad Khoury
Head of Valuations at Asset Valuations Group, where he leads the Business Valuation Services division. Registered Valuer in Queensland (Not Limited), Licensed Valuer in Western Australia (Not Limited), CPV through the Australian Property Institute (Not Limited), CPV and CBV through the Australian Valuers Institute, and Registered Business Valuer through the AIBB.
Last reviewed 15 September 2026 · About the practice · Terms of engagement