About this template
Every AIQV report is generated by the AIQV report engine from this template as a locked PDF. A report cannot be finalised unless every mandatory section is complete, including the valuer’s professional commentary. The structure reflects the ATO’s minimum expected report content and the IVS requirements for scope of work and disclosure of restrictions.
Report structure
| Section | Content | Mandatory |
|---|---|---|
| Cover | Title “Desktop Valuation Assessment (Restricted Scope – No Physical Inspection)”; “Prepared solely for taxation purposes”; property; valuation date; report date; reference | Yes |
| 1. Instructions & purpose | Client, tax provision and purpose, date and acceptance of Terms of Engagement | Yes |
| 2. Scope of work | Desktop only, no inspection; sources relied upon; restrictions and their significance | Yes |
| 3. Property details | Title, land area, zoning, improvements as identified from records and imagery | Yes |
| 4. Market evidence | Selected comparables with analysis and adjustments | Yes |
| 5. Valuation rationale | Valuer’s professional commentary and reconciliation | Yes |
| 6. Market value | Market value as at the valuation date; GST treatment | Yes |
| 7. Assumptions, qualifications & disclaimers | Pre-approved wording below plus any specific assumptions | Yes |
| 8. Valuer certification | Credentials, declarations, signature | Yes |
| Evidence Appendix | Automated, time-stamped record (schema below) | Yes |
Valuer credentials block
Valuer full name
Registered Valuer (QLD) – VRBQ Registration No. XXXX
Certified Quantitative Valuer (AIQV) – Certification Number AIQV-QLD-XXXXX
Contracting entity: Entity name ABN XX XXX XXX XXX
Do not add the post-nominals or designations of any other professional body. Never refer to the AIQV Certification Number as a licence.
Pre-approved disclaimers and assumptions
Purpose and reliance
This Desktop Valuation Assessment has been prepared solely for the taxation purpose stated in Section 1, for the client named and their tax adviser, and may be provided to the Australian Taxation Office. It must not be used or relied upon for any other purpose, including mortgage lending or security, banking panels, litigation, family law proceedings, insurance or compulsory acquisition, or by any other person. No responsibility is accepted for any other use or to any other person.
Restricted scope — no physical inspection
The valuer has not inspected the property. This assessment has been prepared on a desktop basis using recorded sales evidence, property and planning data, aerial, satellite and street-level imagery dated as shown in the Evidence Appendix, and information supplied by the client. A desktop assessment is subject to a greater degree of uncertainty than a valuation made following a full inspection, and the value may differ from that which would be reported following an inspection.
Condition and improvements
It is assumed that the improvements are of the type, size and configuration identified in the records and imagery reviewed, are in a condition consistent with that evidence and with comparable properties, have all necessary approvals, and that there are no structural defects, contamination, pest damage, unapproved works or other matters not evident from those sources. If any of these assumptions is incorrect, the value may be affected and this assessment should not be relied upon until reviewed by the valuer.
Title and encumbrances
Unless stated otherwise, it is assumed that the property is held in fee simple, free of encumbrances, easements, leases or restrictions that would materially affect value, other than those identified in the title search and planning information reviewed.
Use of quantitative tools
Comparable sales were identified and analysed with the assistance of the AIQV quantitative platform. All evidence, weightings and adjustments have been reviewed by the valuer, and the opinion of value expressed is the valuer’s own professional opinion. The comparables considered, adjustments made and the valuer’s reasons are recorded in the Evidence Appendix.
Valuation date and market movement
The value is assessed as at the valuation date stated. Where the valuation is retrospective, it is based on evidence available about the market at that date. Values may change over time and this assessment should not be relied upon for any other date.
Liability
Limitation of liability wording as approved under the applicable professional standards scheme, if any. Nothing in this report excludes, restricts or modifies any right or remedy under the Australian Consumer Law that cannot lawfully be excluded.
Valuer declarations
I certify that: (a) I hold current registration as a valuer in Queensland and current AIQV certification; (b) I have no pecuniary interest or conflict that could reasonably be regarded as affecting my ability to give an unbiased opinion; (c) the fee is not contingent on the value reported; (d) I have personally reviewed the evidence and adjustments recorded in the Evidence Appendix; (e) the opinion of value is my own; and (f) this assessment has been prepared in accordance with the AIQV Standard and, to the extent applicable to a restricted-scope desktop assessment, the International Valuation Standards.
Signed: Electronic signature · Date and time: Recorded automatically
Evidence Appendix — data schema
The Evidence Appendix is generated automatically from the workspace file and cannot be edited after sign-off. Each entry carries a UTC timestamp and the identity of the user who made it.
| Group | Fields |
|---|---|
| Engagement | engagementId, clientName, clientAbn, purpose, taxProvision, valuationDate, retrospective (y/n), termsVersion, termsAcceptedAt, termsAcceptedBy, ipHash |
| Valuer | valuerName, vrbqNumber, aiqvCertificationNumber, certificationExpiry, piPolicyNumber, piPolicyExpiry, conflictDeclaration |
| Subject property | address, gnafId, titleReference, landArea, zoning, overlays[], dwellingType, bedrooms, bathrooms, carSpaces, livingAreaEstimate, yearBuiltEstimate |
| Data provenance | dataSources[], extractedAt, modelVersion, imagery[{source, captureDate, viewedAt}] |
| Comparables | id, address, saleDate, salePrice, distanceKm, attributes{}, similarityScore, scoreFactors{}, flags[], decision (accepted/rejected), decisionReason, decidedAt |
| Adjustments | comparableId, attribute, proposedValue, adoptedValue, unit ($/%), rationale, changedAt |
| Reconciliation | indicatedValues[], evidentialRangeLow, evidentialRangeHigh, confidenceIndicator, adoptedMarketValue, gstTreatment |
| Commentary & sign-off | commentary (min. 150 words), desktopSafetyConfirmed, declarations{}, signedAt, reportHash (SHA-256 of locked PDF) |
| Audit log | every create/update event: at, actor, action, field, before, after |