--- title: "Related-Party Transfer Valuation Melbourne" url: https://businessvaluationsmelbourne.com.au/services/related-party-transfer-valuation/ description: "Moving shares, units or a business between related parties in Melbourne? Independent, signed market value, fixed fees from $1,495 + GST." updated: 2026-11-10 --- # Moving shares or a business within the family group? An independent market value from $1,495 + GST. Business Valuations Melbourne values related-party transfers from $1,495 + GST, with a small-business report in 2 business days. Delivery time starts once payment and all required information have been received. Get a fixed fee Annual turnover $1,495 + GST Signed report in 2 business days. Delivery time starts once payment and all required information have been received. Fee From $1,495 + GST Signed by The valuer responsible Independent Fee never tied to the value Our valuers have valued businesses since 2014 Get a fixed feeCall 03 8375 4177 - The fee is fixed before we start, and it is never tied to the answer. - No referral fees from brokers or advisers. - The working file behind your report is retained for ten years. ## What you get ### What a related-party transfer valuation sets out A related-party transfer valuation gives the market value of shares, units or a business moving between connected people or entities, such as to your own company, a family trust or a parent company. Where nothing is paid, or the parties do not deal at arm's length, the CGT rules can use market value instead of the agreed price (sections 116-30 and 112-20 of the Income Tax Assessment Act 1997). Business Valuations Melbourne prepares the valuation; your accountant decides how the tax rules apply. [See a sample report (52 pages, PDF)](https://businessvaluationsmelbourne.com.au/business-valuations-melbourne-sample-valuation-report.pdf) ### Summary Shares moving to a related party To your company You Shares Company To a family trust You Shares Trust Your accountant decides whether your transfer needs a market value. The transfers - To your company: generally a disposal, CGT event A1. - To a family trust: a transfer to an existing trust is CGT event E2. Whether a roll-over applies is for your accountant to decide. ### The market value rules | Situation | The rule | | Nothing paid | Market value replaces the proceeds | | Not at arm's length, price differs | Market value replaces the proceeds | | The receiving side | Cost base can start at market value | Market value is measured at a point in time. The rules - Nothing paid: s 116-30(1). - Not at arm's length: s 116-30(2). - The receiving side: s 112-20. We are not a registered tax agent: your accountant decides how the rules apply. ### Illustrative Minority discount | Basis | Value | | Whole company, control basis | $5,000,000 | | Pro rata, 20% parcel | $1,000,000 | | Discounted, 20% parcel | $640,000 | Any discount depends on exactly what moves. In this example - Whole company: $5,000,000, control basis. - Pro rata: $1,000,000, before any discount. - Discounted: $640,000. Illustrative only. The figures are constructed for this example and are not a client's. ### What your accountant receives | The report states | | The interest valued and the date | | The basis of value and the method | | The evidence and the assumptions | | An independence statement and signature | Usually judged on the process, not on who prepared it. What the report sets out - Date: as your accountant confirms it. - Evidence: everything relied on is stated. - Signature: the valuer responsible. ## Why independent The evidence decides the number, not either party. Our fee is fixed before we start and never depends on the value we reach. Every report is independently reviewed by a suitably qualified business valuer. | | A figure the parties choose | Our valuation | | Who sets it | The related parties | The method and the evidence | | Method documented? | Ask to see it | Set out in the report | | Independence statement? | Ask to see it | In every signed report | ### Independence is the point Read the detail In a transfer between related parties, independence is what you are paying for. Our fee is fixed before we start and never depends on the value we reach. We do not shape a value to suit either side, and if anyone asks for a target figure we decline on those terms. Where the evidence supports a more favourable position, the report shows it. Where it calls for a conservative one, the report says so. The method and the evidence decide the number. ## How it works Four steps to your signed report. - ### Send the form We reply within one business day. You do not need any documents to start. - ### A short call We confirm the package, the fixed fee and the delivery date. - ### Pay and upload Before you engage, we tell you exactly which documents we need. - ### Your signed report 2 business days for a small business. Delivery time starts once payment and all required information have been received. ## What it costs A fixed fee by turnover. Fixed fees by annual turnover | Annual turnover | Fee | | Under $2 million | $1,495 + GST | | $2 million to $3 million | $2,495 + GST | | $3 million to $10 million | $3,495 + GST | | Over $10 million | Quoted in writing | Get a fixed fee → Business Valuations Melbourne's fees are set by the annual turnover of the business: $1,495 + GST under $2 million, $2,495 + GST from $2 million to $3 million, $3,495 + GST from $3 million to $10 million, and a written quote above $10 million. A small-business report arrives in 2 business days and a medium or large report in 3 business days; above $10 million we agree the delivery date before work begins. Delivery time starts once payment and all required information have been received. Defined add-ons | +$495 | Retrospective valuation date per historical date | | +$795 | Each additional entity per entity | Read the detail Each extra entity is +$795 and each past valuation date is +$495, both agreed at engagement. Everyone pays the same published fee, and it never moves with the value we reach. A signed business valuation report from Business Valuations Melbourne is $1,495 + GST for a business with annual turnover under $2 million, delivered in 2 business days; $2,495 + GST for turnover between $2 million and $3 million, delivered in 3 business days; $3,495 + GST for turnover between $3 million and $10 million, delivered in 3 business days; and above $10 million the fee is quoted in writing before work starts, with the delivery date agreed before commencement. Delivery time starts once payment and all required information have been received. ## When a transfer inside the group needs a market value Shares moving to your own company, a family trust or a parent company. Read the detail - A director moving shares into their own company - Shares or units moving into a family trust - Shares moving up to a parent or holding company - A transfer between companies with the same owners - A transfer to a son or daughter as part of succession - A transfer for nothing, or at a price never tested against the market A related-party transfer moves shares, units or a business between people or entities that are connected: you and your own company, a family trust, a parent company, or a family member. When both sides are on the same team, the price they write down may not be the price two strangers would agree. Where nothing is paid, or the parties do not deal at arm's length, the tax rules can look to market value instead, so a market value is often needed. Your accountant decides whether yours is one of those cases; we prepare the value. ## The detail behind the numbers The tax rule ### Why the agreed price may not be the one that counts An independent, evidenced valuation supports the figure. Read the detail For CGT, section 116-30 replaces the capital proceeds with the asset's market value where you receive nothing for it, or where the price is above or below market value and the parties did not deal at arm's length. Section 112-20 works on the receiving side: where the parties did not deal at arm's length, the receiver's cost base can start at market value. Either way, market value is measured at a point in time, the time of the event or the acquisition. An independent, evidenced valuation is how that figure is supported. Which rules apply to you, and whether a roll-over changes the result, is for your accountant. Discounts ### Method, discounts and premiums Any adjustment depends on exactly what moves. Read the detail A minority parcel in a private company often needs a discount for lack of marketability, lack of control, or both. A controlling holding may carry a premium. Any adjustment depends on exactly what moves and the rights that go with it, so a 20% parcel and a 100% holding in the same company can be worth different amounts per share. The report explains the method chosen and the size of any discount or premium, with the reasons. Valuation date ### The valuation date The date matters as much as the figure. Read the detail Market value is fixed at a moment, so the date matters as much as the figure. For shares transferred under a contract, the CGT event is generally when the contract is made; with no contract, when ownership changes (section 104-10). Your accountant confirms the date and the report states it. If the transfer has already happened, we value at that past date using only what was known, or reasonably foreseeable, then. Each past valuation date is +$495, agreed at engagement. For your accountant ### What your accountant receives A report built to be checked. Read the detail The ATO's guide to market valuation says that for tax purposes a valuation is usually judged on the process followed rather than on who prepared it, and that the onus for a replicable, defensible valuation stays with the taxpayer even when a professional is engaged. So the report is built to be checked: the interest valued, the date, the basis of value, the method, the evidence and the assumptions, an independence statement and the signature of the valuer responsible. We are not a registered tax agent; your accountant applies the value. To start we usually need: - Financial statements for the last three years, and year-to-date figures - The structure before and after the transfer, and who holds what - The share register, or the unit register for a unit trust - Any shareholders' agreement, unit holders' agreement or trust deed - The proposed or actual transfer date - Your accountant's details, if they are instructing us Victoria ### Victoria: when land is in the picture Land brings in the State Revenue Office. Read the detail If the transfer touches Victorian land, the State Revenue Office has its own rules, and they sit beside the income tax ones. Where land itself moves between related parties, the SRO says you must declare its market value supported by an independent valuation, and it treats relatives and related companies as related parties. For that land valuation it accepts an API certified practising valuer or an REIV member with sworn valuer accreditation, generally within six months of the transfer. Shares and units are different: their transfer has not been dutiable in Victoria since 1 July 2002 (Duties Act 2000 s 7(3A)), but landholder duty can apply where the company or trust holds Victorian land worth $1 million or more and the interest acquired reaches 50% of a private company or 20% of a private unit trust. A property valuer values the land; we value the shares, units or business; your lawyer, accountant or the SRO confirms the duty position. ## Fees for related-party transfer valuations One fee covers one entity valued at one date. Read the detail One fee covers one entity valued at one date. If the transfer moves interests in more than one entity, such as company shares and trust units, each extra entity is +$795. ## Common questions. ### When does a related-party transfer need a market value? Often, though not always. For CGT, market value can replace the agreed price where nothing is paid or the parties did not deal at arm's length (section 116-30). Your accountant decides. ### I am moving my shares into my own company. Do I need a valuation? Often. It is generally a disposal for CGT (CGT event A1), and your accountant will consider whether you dealt with your company at arm's length and whether a roll-over applies. ### What about a family trust or a parent company? The same question comes up. A transfer to an existing trust is CGT event E2 (section 104-60). Between group companies, your accountant will check whether a group rule or roll-over applies. ### Is there Victorian stamp duty on a share transfer? Transfers of shares and units have not been dutiable in Victoria since 1 July 2002, but landholder duty can apply where the entity holds Victorian land worth $1 million or more and a large enough interest changes hands. Your lawyer or the SRO confirms the position. We do not advise on duty. ### Does a minority discount apply? That depends on what moves. A minority parcel is often worth less per share than a controlling holding. The report explains any discount or premium, or why there is none. ### Will the ATO accept the valuation? No valuer can promise that. The ATO can review any market valuation. The report sets out the evidence, method and assumptions so the value can be checked. ### How much does it cost? $1,495 to $3,495 + GST by annual turnover up to $10 million, quoted in writing above that. Each extra entity is +$795 and each past valuation date +$495, agreed in writing before work starts. ## Related services [Restructures · Roll-overs · Melbourne Business Restructure Valuation Melbourne](https://businessvaluationsmelbourne.com.au/services/restructure-valuation/)[Shares and units · Melbourne Share and Unit Valuation Melbourne](https://businessvaluationsmelbourne.com.au/services/share-unit-valuation/)[Victorian duty · Landholder duty Business Valuation for Stamp Duty and Landholder Duty, Victoria](https://businessvaluationsmelbourne.com.au/services/business-valuation-for-stamp-duty/) Sources - [Market valuation for tax purposes (guide)](https://www.ato.gov.au/law/view/document?docid=SGM/market_val), Australian Taxation Office - [Income Tax Assessment Act 1997 s 116-30: market value substitution rule](https://www.ato.gov.au/law/view/document?docid=PAC/19970038/116-30), ATO legal database - [Income Tax Assessment Act 1997 s 112-20: market value substitution rule (cost base)](https://www.ato.gov.au/law/view/document?docid=PAC/19970038/112-20), ATO legal database - [Income Tax Assessment Act 1997 s 104-10: CGT event A1](https://www.ato.gov.au/law/view/document?docid=PAC/19970038/104-10), ATO legal database - [Income Tax Assessment Act 1997 s 104-60: CGT event E2](https://www.ato.gov.au/law/view/document?docid=PAC/19970038/104-60), ATO legal database - [Understanding the dutiable value of property](https://www.sro.vic.gov.au/buying-property/land-transfer-stamp-duty/dutiable-value-property/understanding-dutiable-value-property), State Revenue Office Victoria - [Evidentiary requirements: related party, associated or fractional interest transfers](https://www.sro.vic.gov.au/buying-property/land-transfer-stamp-duty/managing-duty-transactions/evidentiary-requirements-manual/related-party-including-associated-or-fractional-interest-transfers), State Revenue Office Victoria - [Understanding landholder duty](https://www.sro.vic.gov.au/buying-property/landholder-duty/understanding-landholder-duty), State Revenue Office Victoria - [Duties Act 2000 (Vic), authorised version (ss 7(3A), 10, 20, 71, 79, 83, 86)](https://www.legislation.vic.gov.au/in-force/acts/duties-act-2000/141), Victorian Legislation - [TPB(GS) 21/2012: do valuers need to register as tax agents?](https://www.tpb.gov.au/tpb-gs-21-2012-do-valuers-need-register-tax-agents), Tax Practitioners Board Talk to a valuer ## Tell us what you need valued. A fifteen-minute call confirms the package, the fixed fee and the delivery date, before you commit to anything. 03 8375 4177 Mon to Fri, 9am to 5:30pm Melbourne time Send the form and we reply within one business day. No documents needed to start. Last reviewed 10 November 2026 by Business Valuations Melbourne, Level 7, 55 Collins Street, Melbourne. Fixed fee from $1,495 + GST, confirmed in writing before we start. Call 03 8375 4177Get a fixed fee --- Business Valuations Melbourne · Level 7, 55 Collins Street, Melbourne VIC 3000 · 03 8375 4177 · https://businessvaluationsmelbourne.com.au/start/