The ATO has not yet specified whether a desktop assessment is sufficient or whether a full inspection-based valuation will be required under the new rules.
What is clear from existing ATO principles is that valuations must be objective, supportable, and fully documented, with methodology, basis, and inputs clearly explained. Our recommendation is a full internal valuation. It provides the most robust and defensible basis for tax compliance and decision-making. If a desktop assessment is ultimately determined to be sufficient for your circumstances, we can deliver that too.