Unit of competency
Modification History
Release |
Comments |
1 |
This unit was released in PSP Public Sector Training Package release 1.0 and meets the Standards for Training Packages. This unit supersedes and is equivalent to PSPREV407A Determine land tax liability.
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Application
This unit describes the skills required to assess liability and determination of land tax. It includes confirming key features of land tax, determining land tax and assessing and processing enquiries and complaints.
This unit applies to those working to determine land tax liability.
The skills and knowledge described in this unit must be applied within the legislative, regulatory and policy environment in which they are carried out. Organisational policies and procedures must be consulted and adhered to.
Those undertaking this unit would work independently, performing complex tasks in familiar contexts.
No licensing, legislative or certification requirements apply to unit at the time of publication.
Competency Field
Revenue administration
Elements and Performance Criteria
ELEMENTS |
PERFORMANCE CRITERIA |
Elements describe the essential outcomes |
Performance criteria describe the performance needed to demonstrate achievement of the element. Where bold italicised text is used, further information is detailed in the range of conditions section. |
1. Confirm key features of land tax |
1.1 Access and use current and comprehensive information is to maintain knowledge and expertise in land tax matters and to ensure consistency of application. 1.2 Confirm type of land, usage and ownership. 1.3 Identify liable owners or users at the date of liability. 1.4 Identify value of land. 1.5 Identify and apply criteria for assessing liability for land tax. 1.6 Identify exemptions and any concessions, rebates or relief. |
2. Determine land tax |
2.1 Confirm liability for land-based tax. 2.2 Identify applicable land-based tax rates using legislation and regulations, and apply to confirm land-based tax assessments. 2.3 Update customer information to indicate activities undertaken and completed. |
3. Assess and process enquiries and complaints |
3.1 Deal with enquiries relating to payment of notices of assessment. 3.2 Explain payment options and due dates for notices, tailoring communication to suit diverse customer needs. 3.3 Assess complaints relating to payments, interest, penalties, rebates or exemptions claimed by customers and record decisions and notify. 3.4 Explain to customers their rights to have the decision reviewed if they are dissatisfied with the decision. |
Foundation Skills
Foundation skills are embedded within the elements and performance criteria of this unit.
Unit Mapping Information
This unit supersedes and is equivalent to PSPREV407A Determine land tax liability.
Links
Companion Volume implementation guides are found in VETNet - https://vetnet.gov.au/Pages/TrainingDocs.aspx?q=bebbece7-ff48-4d2c-8876-405679019623
Companion Volume implementation guides are found in VETNet - https://vetnet.gov.au/Pages/TrainingDocs.aspx?q=bebbece7-ff48-4d2c-8876-405679019623
Companion Volume implementation guides are found in VETNet - https://vetnet.gov.au/Pages/TrainingDocs.aspx?q=bebbece7-ff48-4d2c-8876-405679019623
Companion Volume implementation guides are found in VETNet - https://vetnet.gov.au/Pages/TrainingDocs.aspx?q=bebbece7-ff48-4d2c-8876-405679019623