SMSF · ATO Valuation Compliance

ATO compliance for SMSF valuation reporting

ValComply.ai checks the property valuation reports relied upon for self-managed super fund reporting against the ATO's requirements — confirming the value is supported by objective, verifiable evidence, and flagging non-compliant reports for auditing decisions.

AI-assisted review that supports professional judgement — not a property valuation, audit opinion or regulatory determination.

Assessment result
OutcomePASS
Report grade
Medium Quality
Acceptability
Acceptable
Assigned tier
Tier 1 — Simple
Evidence support
Reasonably supported
  • Property, interest and valuation date clearly identified
  • Market Value adopted with a stated basis of value
  • Comparable sales bracket the adopted figure
  • Sale-by-sale adjustment reasoning not shown
  • Inspection basis not expressly stated
Measured against the ATO guidelines

A report is judged on its compliance with the ATO's guidelines

ValComply.ai assesses each report against the ATO's requirements for SMSF valuations — whether the adopted figure is a genuine market value, supported by objective and verifiable evidence at the relevant reporting date. It weighs the substance of the report, not its length or presentation.

Why teams use ValComply.ai

Consistent, proportionate, actionable review

Consistent report assessment

Apply a structured framework across different report types, valuers and property classes so reviews are comparable and repeatable.

Proportionate review

Assess a simple apartment differently from a complex industrial, development or related-party property — the required depth follows the risk.

Transparent findings

See why a report received its grade, and identify the evidence supporting the conclusion — not just a score.

Actionable outcomes

Separate material deficiencies from minor improvements that do not prevent reliance, so effort is focused where it matters.

Clear communication

Generate a concise auditor overview that can be provided to the accountant, trustee or report author.

Built for professional use

Designed for the accounting, audit, superannuation, property and legal sectors, with language and outputs professionals can rely on.

The two-lens assessment

Every report is examined through two complementary lenses

These are not separate, competing scores. Together they support the overall tier-adjusted report grade.

Forensic reliability

Can the evidence, reasoning, calculations and adopted value be independently examined, traced and tested? This lens looks at whether another competent professional could follow how the value was reached.

Commercial proportionality

Is the scope and level of detail reasonable for the property, purpose and risk? A concise report can be entirely appropriate for a simple, well-evidenced asset.

Proportionate by design

Every assignment is assigned an assessment tier

Tier 1 — Simple

Standard property, strong evidence, limited complexity and low uncertainty.

Tier 2 — Moderate

More material value, reduced market homogeneity, unusual attributes, or additional tenancy, title or evidence considerations.

Tier 3 — Complex

Specialised property, thin evidence, related-party arrangements, development potential, complex lease or title matters, or significant uncertainty.

The AI assigns the tier automatically. The user does not select it manually — the tier is inferred from the property, value, purpose, evidence and risk, and may be revised if the detailed review reveals additional risk.
Report grade

A tier-adjusted report grade

A concise report may be entirely appropriate for a Tier 1 asset, while the same level of reporting may be inadequate for a Tier 3 assignment.

High Quality
Medium Quality
Low Quality
Does Not Meet Minimum Requirements
Acceptability outcome

A separate, practical outcome

Acceptability is reported separately from the grade because they are related but not identical — a lower-grade report may still be acceptable with limitations for a simple asset.

Acceptable
Acceptable with Limitations
Further Evidence or Amendment Required
Not Suitable for SMSF Assessment
What you receive

Clear outputs at every level of detail

Summary assessment

Assigned tier, report grade, acceptability finding, evidence support, key strengths and weaknesses, and a recommended next action only where genuinely required.

Detailed forensic assessment

Every finding with its severity and impact on reliability, the evidence located, a recommended improvement, and areas marked not applicable — a clear audit trail.

Downloadable auditor overview

A concise, professionally branded summary that can be issued to the accountant, trustee or report author.

Make valuation report review more consistent, transparent and defensible

See how ValComply.ai applies a structured, proportionate framework to the reports your team reviews every week.