All SMSF Trustees are responsible for valuing all fund assets at market value when preparing the annual financial statements in compliance with Regulation 8.02B of the Superannuation Industry (Supervision) Regulations 1994 (SISR). There are a few different ways this can be done, but the most important thing is to ensure that the valuation is fair and accurate. The best way to do this is to use a professional services firm that specializes in property valuation for SMSFs, like McLean Gladstone. This will ensure that you are in compliance with the law and that your SMSF is getting the most accurate market value for its assets.