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Valuation guidelines for self-managed super funds

What SMSF trustees need to consider when valuing assets for superannuation purposes.

Last updated 3 November 2022

About this guide

This guide is designed to help you as a self-managed super fund (SMSF) trustee when valuing assets for superannuation purposes. It is not a comprehensive handbook about valuations.

This guide does not remove your responsibility to manage investments prudently and in the best financial interests of all the members. You must ensure the fund's investment strategy is reviewed regularly and takes into account the retirement goals of its members.

Seek advice and assistance from a superannuation professional if you are unsure of your obligations and responsibilities.

This guide replaces Superannuation Circular 2003/1.

You should read this guide in conjunction with:

  • Market valuation for tax purposes
  • TR 2010/1 Income tax: superannuation contributions – this ruling includes the Commissioner's view on when a super provider acquires beneficial or legal ownership of an asset.