Who can undertake an SMSF market valuation?

It is the valuation process rather than who conducted it that governs the acceptability of the valuation. The ATO have published valuation guideline for SMSFs in August 2012. As per this guideline, a market valuation can be undertaken by the following: Registered...

Regulation 8.02B – SMSF market value rules

Regulation 8.02B, applicable for reporting years on or after 30 June 2013, requires all assets in the SMSF financial statements to be valued at market value. The regulation requires that valuations should be based on objective and supportable data. The diagram below...