How to Value Assets for Divorce in Queensland

Every asset in your property pool needs a current value before you can negotiate a fair split. Get the valuations wrong and the entire settlement calculation is built on a false foundation. The critical rule: assets are valued at the date of settlement or hearing, not the date you separated.

Real Estate

For Consent Orders (Amicable Settlements)

If you and your former partner agree on the property's value, a current comparative market analysis (CMA) from a local real estate agent can be a practical reference. Document the current valuation used for the settlement.

For Disputed Matters

If you can't agree on value, obtain a current valuation from an appropriately qualified valuer. A jointly obtained expert valuation may be appropriate for a disputed property, unusual land, or complex features.

The Valuation Date Issue

If your property was worth $650,000 at separation but $720,000 at the time of the final agreement or hearing, the $720,000 figure is the one used. This can work for or against you depending on market movements, which is why delays in settling can create unexpected shifts in the property pool.

Superannuation

• Accumulation funds: use the current account balance from the member statement
• Defined benefit funds: require actuarial calculations under the Family Law (Superannuation) Regulations 2025 — the fund trustee or an independent actuary provides the value
• SMSFs: may require a qualified accountant or business valuer to assess the underlying assets (property, shares, cash), trust deed, and accounts

Request current information by submitting a Superannuation Information Request Form and Form 6 Declaration to each fund's trustee. Public sector funds administered by CSC charge $150 for members or $165 including GST for non-members, per calculation date.

Vehicles

Use the current market value, not the purchase price. RedBook (redbook.com.au) provides vehicle valuation information based on make, model, year, and condition. For motorcycles, boats, and caravans, use similar industry guides or dealer quotes.

Business Interests

Business valuation is the most complex and expensive part of asset assessment. Methods include:

• Capitalisation of future earnings: projects future profit and applies a multiplier based on industry risk. Common for profitable businesses with stable income.
• Net asset valuation: adds up all business assets (equipment, inventory, receivables, goodwill) and subtracts liabilities. Used for asset-heavy businesses or those being wound down.
• Market-based valuation: compares the business to recent sales of similar businesses. Less common due to limited comparable data for small businesses.

For sole traders and small businesses, a qualified accountant may help assess value using the tax returns and financial statements. For partnerships, companies, trusts, or other complex business interests, professional valuation or forensic help may be appropriate.

The cost depends on the complexity and expert work required.

Shares, Investments, and Other Financial Assets

• Listed shares and managed funds: use the current market value from the broker or fund manager
• Unlisted shares and private company interests: require an independent valuation
• Cryptocurrency: use the current exchange rate from a recognised exchange
• Life insurance with a cash surrender value: contact the insurer for the current surrender value

Trust Interests

A discretionary interest in a family trust (where a party is a beneficiary but doesn't control distributions) is classified as a "financial resource" rather than property. It's excluded from the primary pool but factored into the future needs assessment, which can shift the percentage split.

Practical Approach

For amicable settlements heading toward consent orders, use current values agreed by both parties and document them in writing. If needed, obtain a jointly obtained expert valuation for disputed or complex assets such as businesses and SMSFs.

The Queensland Financial Split Guide includes an asset-debt inventory worksheet with built-in valuation guidance for each asset category.

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