Methodology
A long-form explanation for accountants, auditors, and trustees who want to read past the marketing. Every valuation we issue follows the same protocol, applied consistently across asset classes, and set and signed by the valuer of record from the market evidence.
Every valuation starts from a client expected value (from the SMSF accountant or trustee) and any prior valuation on the same property. These set the ±20% defensibility band — figures landing outside it trigger a closer review before sign-off.
Property attributes (lot, plan, size, year built, council, zone, land use) and recent comparable sales are pulled from RP Data (Cotality), the Valuer-General's open records, and where useful PropTrack. The full source for every figure is logged.
A rules-based step proposes Market (direct comparison) or Income (capitalisation of net rental) — based on property type, comparable density, rental data availability, and whether the asset is a going concern. Trustees can note a preference at order time; the valuer confirms the approach at review time. Every decision is logged with its reasoning.
The valuer selects the defensible comparable sales from the market evidence, writes the analysis in our valuer's voice, and forms the indicative range. The figure is cross-checked against the comparable evidence and the ±20% anchor. If any guardrail fails, the figure isn't issued.
William Spark, the valuer of record, sets and reviews every figure from the evidence. The final number is HMAC-signed over the canonical fields — an auditor can verify nothing changed between sign-off and delivery. The signed report lands in your portal and your inbox the moment it's issued.
| Standard | Scope |
|---|---|
| APES 225 (Oct 2024) | Valuation Services — defines the engagement, scope, and report shape |
| IVS 105 (eff. 31 Jan 2025) | International Valuation Standards — methodology selection criteria |
| RICS Red Book 2025 | Royal Institution of Chartered Surveyors guidance |
| ATO SIS Act 1993 reg 8.02B | SMSF asset valuation rules |
| Privacy Act amendments (Dec 2026) | Australian residency and consent for personal financial data |
“Evidence, not assertion.”
Every figure on every report ties back to its source — the SMSF accountant’s expected value, the RP Data property record, the specific comparable sales, the valuer’s analysis, every override, the valuer’s HMAC signature. Appended to an immutable, hash-chained log that anchors nightly to S3 with Object Lock. Replay any valuation for ATO or AUASB scrutiny.
SMSF data — property records, valuation reports, trustee details — never leaves Australia. Storage on Supabase Postgres ap-southeast-2 (Sydney). All compute stays in region ap-southeast-2. Reports rendered into Vercel Blob (Sydney). Audit log anchored to S3 with Object Lock.
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William Spark · Independent SMSF Valuer · © 2026 Superfund Property Valuations Pty Ltd