Property markets move. Businesses change. Records get lost. Owners improve assets, subdivide land, refinance loans, and restructure holdings. By the time a CGT event occurs, the value at July 1, 2027 may be a matter of argument unless it was recorded properly. That is why the safest approach is simple: identify affected assets early, get advice, and obtain valuations where the numbers matter. A well-supported valuation before July 1, 2027 may save time, reduce stress, a