- Our approach to valuations
- Why assets need to be valued
- General valuation principles
- Terms we use
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: