Unit of competency Outline

Date retreived
23/07/2026 1:08 AM AWST

Whilst all efforts are made to provide accurate and timely information from the relevant source/documentation, please be aware that the information supplied may not be the most current version. The accuracy of the detail has not been confirmed by the Department and therefore should not be relied upon without first confirming the contents.

Determine land tax liability

Determine land tax liability

Unit of competency
National Code
PSPREV007
State Code
AWT59
TGA Status
Replaced
DTWD Status
Replaced
Current Release Number
1.00
Current Release Date
07/03/2016
View on TGA
State Implementation and Classification
Approved Date
21/07/2016
Field of Education
080101 - Accounting
Original Release Date
21/07/2016
Nominal Hours
15
Description
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.
Notes
Elements and Performance Criteria
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.
No information
No information
Replaces
State Code National Code Title Type
WJ087 PSPREV407A Determine land tax liability Unit of competency
Replaced By
State Code National Code Title Type
ODW48 PSPREV016 Determine land tax liability Unit of competency
State Code National Code Title Type
AZX9 PSP40116 Certificate IV in Government Qualification