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Unit of competency details

PSPREV016 - Determine land tax liability (Release 1)

Summary

Usage recommendation:
Current
Mapping:
MappingNotesDate
Supersedes and is equivalent to PSPREV007 - Determine land tax liabilityEquivalent. Unit Code changed. Minor changes to Application, Elements and PCs. FS added. PE and KE amended for clarity and to remove duplication. AC expanded for clarification. 02/Apr/2022

Release Status:
Current
Releases:
ReleaseRelease date
1 1 (this release) 03/Apr/2022

Companion volumes:
Unit of competency Assessment requirements

Delivery:
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Training packages that include this unit

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Classifications

SchemeCodeClassification value
ASCED Module/Unit of Competency Field of Education Identifier 080101 Accounting  

Classification history

SchemeCodeClassification valueStart dateEnd date
ASCED Module/Unit of Competency Field of Education Identifier 080101 Accounting  03/Apr/2022 
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Unit of competency

Modification History

Supersedes and is equivalent to PSPREV007 Determine land tax liability.

Application

This unit describes the performance outcomes, skills and knowledge required to assess liability and make land tax determinations.

Those undertaking this unit work independently, performing complex tasks in familiar contexts.

The skills in this unit must be applied in accordance with Commonwealth and State or Territory legislation, Australian standards and industry codes of practice.

No occupational licensing, certification or specific legislative requirements apply to this unit at the time of publication.

Pre-requisite Unit

Nil

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.

1. Confirm key features of land tax.

1.1. Access and use current and comprehensive information 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 tax based on assessment of information.

2.2. Identify applicable land tax rates using legislation and regulations and apply to confirm land tax assessments.

2.3. Update customer information to indicate activities undertaken and completed.

3. Assess and process enquiries and complaints.

3.1. Process enquiries about payment of notices of assessment in accordance with organisational procedures.

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 based on information provided.

3.4. Record decisions and notify customers.

3.5. Explain to customers their rights to have the decision reviewed if they are dissatisfied.

Foundation Skills

Foundation skills essential to performance in this unit, but not explicit in the performance criteria are listed here, along with a brief context statement. 

SKILLS 

DESCRIPTION 

Reading skills to:
  • access and interpret complex formal documents applicable to land tax situations.

Numeracy skills to:
  • read and apply numerical data in familiar frameworks related to land tax calculations.

Unit Mapping Information

Supersedes and is equivalent to PSPREV007 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

 

Assessment requirements

Modification History

Supersedes and is equivalent to PSPREV007 Determine land tax liability.

Performance Evidence

Evidence of the ability to complete tasks outlined in elements and performance criteria of this unit in the context of the job role, and on at least one occasion:

  • research data sources and information about land tax requirements
  • interpret land title searches
  • calculate and confirm accuracy of land tax assessments
  • communicate with others on matters involving exchanges of complex information about land tax liability and exemptions
  • use technology to locate land tax requirements, conduct research, make enquiries, review available data, access legislative requirements, issue assessments and record outcomes.

Knowledge Evidence

Demonstrated knowledge required to complete the tasks outlined in elements and performance criteria of this unit:

  • legislation, regulations, rulings and commissioner practices relating to land tax
  • valuations processes
  • land ownership, characteristics and usage requirements
  • tax-free thresholds for land tax and the application of sliding scales of tax rates
  • liability criteria, exemptions and rebates or relief for land tax
  • legislative decision-making process
  • confidentiality provisions.

Assessment Conditions

Skills must be demonstrated in the workplace or in a simulated environment that reflects workplace conditions.

Assessment must ensure access to:

  • legislation, regulations, rulings, commissioner practices and other applicable case law relating to land tax
  • legislative decision-making process
  • organisational procedures and protocols for land tax assessments
  • information systems, equipment and resources of the working environment.

Assessors must satisfy the Standards for Registered Training Organisations’ requirements for assessors.

Links

Companion Volume implementation guides are found in VETNet - https://vetnet.gov.au/Pages/TrainingDocs.aspx?q=bebbece7-ff48-4d2c-8876-405679019623

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