30 June 2027 CGT Asset Valuation Estimator

Select CGT Asset Class

1. Property Identification & Classification

Street Address & Suburb

Lot / Plan / Title Reference

Property Category

2. Direct Comparison & Physical Attributes

Land / Site Area (sqm)

Internal Living / GLA Area (sqm)

Comparable Suburb Sale Benchmark ($)

Quality / Condition Adjustment (%)

3. Rental Yield & Summation Backing

Gross Market Rent ($/yr)

Annual Outgoings / Strata / Rates ($/yr)

Market Cap Rate / Net Yield (%)

Council Unimproved Land Value — UCV ($)

Depreciated Building / Improvements ($)

Taxpayer Ownership Share (%)

1. Australian Business Entity & ANZSIC Sector

Legal Entity / Trading Name

Australian Business Number (ABN / ACN)

ANZSIC Industry Sector (Benchmark Multiples)

2. FY2026–27 Performance & Normalisation

FY27 Annual Revenue / ARR ($)

Reported FY27 EBITDA ($)

Owner Market Salary & Non-Recurring Add-Backs ($)

3. 5-Year DCF & Cost of Capital (WACC)

5-Yr Revenue Growth (%/yr)

Discount Rate / WACC (%)

4. Balance Sheet Bridge & Discounts

Surplus Cash & Non-Op Assets ($)

Financial Debt & Borrowings ($)

Net Tangible Assets — NTA Floor ($)

Taxpayer Ownership Stake (%)

Lack of Marketability — DLOM (%)

Methodology Weighting Profile

Historical Cost Base (CGT Protection Preview)

Original Acquisition Price / Cost Base ($)

Used to estimate how much pre-1 July 2027 capital gain could be sheltered under the 50% CGT discount if this indicative valuation is confirmed by a qualified professional.

INDICATIVE 30 JUNE 2027 MARKET VALUE ESTIMATE (TAXPAYER STAKE)

Indicative Range (Low–High): $0 – $0 | 100% Asset Value: $0

Pre-1 July 2027 Gain Sheltered: $0

METHOD 1: CFME (EARNINGS)

Normalised EBITDA × Multiple

METHOD 2: 5-YR DCF (NPV)

PV of FCF + Terminal Value

METHOD 3: REVENUE MULTIPLE

FY27 Revenue × Sector Multiple

METHOD 4: NTA FLOOR

Orderly Net Asset Backing

Multi-Method Valuation Triangulation

INDICATIVE ESTIMATE ONLY

Transparent Mathematical Workpaper (APES 225 / API / IVS)

INDICATIVE WORKING

Every step of the calculation is exposed below so you and your qualified valuation professional or tax accountant can review the underlying assumptions and formulas.

Forecast Period	FY2028 (Yr 1)	FY2029 (Yr 2)	FY2030 (Yr 3)	FY2031 (Yr 4)	FY2032 (Yr 5)	Terminal Value (PV)

Step-by-Step Mathematical Derivation

INDICATIVE ESTIMATE · PROFESSIONAL CONFIRMATION REQUIRED

This Valuation Is Indicative Only and Must Be Confirmed by a Qualified Professional

The valuation range and mathematical workpaper generated above are indicative estimates only, prepared for preliminary modelling and tax planning ahead of the proposed 1 July 2027 Australian CGT reforms.

Before relying on any 30 June 2027 market valuation for an official Australian Taxation Office (ATO) tax return, cost-base reset election, or statutory compliance purpose, this estimate would need to be independently reviewed, confirmed, and formally signed off by a suitably qualified professional (such as an Australian Property Institute Certified Practising Valuer for real property or an accredited Business Valuation Specialist under APES 225 for private companies and trusts).