Tax changes lift demand for defensible card values
Capital gains tax changes in the 2026 Australian Government Budget have pushed trading card valuation higher up the agenda for Australian collectors.
Pokémon, Yu-Gi-Oh!, AFL, NRL and cricket cards once traded in schoolyards now sit in collections worth serious money.
Trading card valuations are increasingly needed for insurance, capital gains tax, deceased estates, family law, finance and investment decisions.
In each case, the figure can have real financial consequences, so an accurate and independent report matters.
According to the Auctioneers and Valuers Association of Australia, valuing a card involves far more than matching it to a similar online listing.
“Two cards that look almost identical can have very different values. Authenticity, condition, grading, provenance, scarcity, card population, market location and comparable sales all matter,” AVAA chief executive Troy Williams said.
Auction results, resale websites and AI tools can help with early research. However, they do not replace a professional valuation.
An asking price only shows what a seller wants. Even a recorded sale may involve a card with a different grade, condition, provenance or authenticity.
Online data can also be incomplete, outdated or taken from an overseas market that does not reflect Australian conditions.
AVAA Certified Valuer credential
The AVAA directs collectors to valuers with the Certified Valuer, or CVAu, credential when they need evidence that can stand up to scrutiny.
CVAu holders have demonstrated relevant professional experience and competency. They also maintain professional indemnity insurance, complete continuing professional development and work within AVAA Professional Standards.
The AVAA Professional Standards cover inspection, valuation methodology, market evidence, independence, disclosure and the information required in a professional valuation report.
Meanwhile, trading cards are increasingly recognised as investment-class assets, which has sharpened attention on valuation evidence after the 2026 budget changes.
“Anyone can offer an opinion about what a card might be worth. A certified valuer does more than that as they have an evidence-based methodological approach to trading card valuation and work within a set of national standards,” Mr Williams said.
Collectors with large holdings are also being urged to speak with a qualified tax professional when reviewing their position under the changed capital gains tax framework.
AVAA plans a national webinar on 29th July 2026 about best practice in trading card valuation.
Jonathan Marin CVAu and Geoff Alway CVAu will present the 29th July 2026 session. The programme will cover authentication, grading, condition, counterfeit and altered cards, provenance, market trends, comparable sales, valuation methods and professional reporting.
