SMSF Association valuation guidelines for SMSFs

Tackle the new financial year with the SMSF Association’s valuation guidelines for SMSFs.

This guide details general valuation principles, specific requirements for asset classes and valuation definitions to assist in the valuation process.

Ensure your clients’ SMSF valuations have been completed in compliance with superannuation legislation. Current valuation guidelines will still apply as per normal for the $1.6 million transfer balance cap, CGT relief and total superannuation balance but take on a level of greater significance given the introduction of these new measures and the impact they will have on your clients SMSF.

At the time of publishing, the contents of this resource were accurate and correct.

Disclaimer: Technical Papers contain general advice only and are prepared without taking into account particular objectives, financial circumstances and needs. The information provided is not a substitute for legal, tax and financial product advice. Before making any decision based on this information, you should assess its relevance to the individual circumstances of your client. While the SMSF Association believes that the information provided is accurate, no warranty is given as to its accuracy and persons who rely on this information do so at their own risk. The information provided in this bulletin is not considered financial product advice for the purposes of the Corporations Act 2001. © SMSF Association