25/08/2026
🚨 BUSINESS OWNERS – 30 JUNE 2027 COULD BECOME A VERY IMPORTANT VALUATION DATE
With the upcoming CGT changes from 1 July 2027, the value of your business interests at 30 June 2027 could become very important.
We recently saw a valuer pose a great question:
Can you increase the value of a business between now and 30 June 2027?
Absolutely.
Anything that genuinely increases future cash flow or reduces business risk can increase value.
Think stronger profitability, recurring revenue, better systems, less reliance on the owner, stronger contracts and reduced key-person risk.
But there’s another important question:
👉 What exactly do you own – and what will ultimately be sold?
If you operate through a company, a future sale might be of the business and goodwill OR the shares in the company.
With a fixed/unit trust, it might be the underlying business OR the units.
That distinction matters.
Where shares or units are the relevant CGT asset, decisions around profits, dividends, distributions and cash reserves between now and 30 June 2027 may affect their market value.
Where business goodwill is the relevant asset, the focus is more likely to be on sustainable earnings, future cash flows and business risk.
💡 The takeaway?
Don’t wait until June 2027 to start thinking about it. There is time now to consider:
What can we legitimately do to make your business stronger and more valuable before 30 June 2027?
