Unit of competency Outline
Date retreived
22/07/2026 6:13 AM AWST
22/07/2026 6:13 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
PSPREV407A
PSPREV407A
State Code
WJ087
WJ087
TGA Status
Replaced
Replaced
DTWD Status
Replaced
Replaced
State Implementation and Classification
Approved Date
07/07/2014
Field of Education
090999 - Law, N.e.c.
Original Release Date
07/07/2014
Nominal Hours
15
Description
This unit covers assessment of liability and determination of land tax.In practice, determining land tax liability overlaps with other generalist or specialist work activities, such as acting ethically, applying government processes, communicating, delivering client service, and gathering and analysing information. Co-assessment with units of competency addressing these other activities could be considered.No licensing, legislative, regulatory or certification requirements apply to this unit at the time of endorsement.
Notes
Elements and Performance Criteria
1. Confirm key features of returns-based taxes
- 1.1 Current and comprehensive information is accessed and used to maintain knowledge and expertise in land tax matters and to ensure consistency of application.
- 1.2 Type of land, usage and ownership are confirmed in accordance with legislation, regulations, rulings and Commissioner's practices.
- 1.3 Liable owners or users are identified at the date of liability.
- 1.4 Value of land is identified in accordance with relevant legislation.
- 1.5 Criteria for assessing liability for land tax are identified and applied in accordance with legislation, regulations, rulings and Commissioner's practices.
- 1.6 Exemptions and any concessions, rebates or relief are identified in accordance with legislation, regulations, rulings and Commissioner's practices.
2. Determine land tax
- 2.1 Liability for land-based tax is confirmed in accordance with legislation and regulations.
- 2.2 Applicable land-based tax rates are identified using legislation and regulations, and applied to confirm land-based tax assessments.
- 2.3 Customer information is updated in accordance with organisational procedures to indicate activities undertaken and completed.
3. Assess and process enquiries and complaints
- 3.1 Enquiries relating to payment of notices of assessment are dealt with in accordance with organisational policies and procedures.
- 3.2 Payment options and due dates for notices are explained, tailoring communication to suit diverse customer needs.
- 3.3 Complaints relating to payments, interest, penalties, rebates or exemptions claimed by customers are assessed and decisions recorded and notified in accordance with legislation, regulations and organisational procedures.
- 3.4 If customers are dissatisfied with the decision, their rights to have the decision reviewed are explained in accordance with organisational procedures.
The range statement provides information about the context in which the unit of competency is carried out. The variables cater for differences between States and Territories and the Commonwealth, and between organisations and workplaces. They allow for different work requirements, work practices and knowledge. The range statement also provides a focus for assessment. It relates to the unit as a whole. Text in bold italics in the Performance criteria is explained here.
Type of land may include:
vacant land
land with improvements, e.g. buildings
residential land
commercial land
approved subdivision lots
rental properties
primary production land
Crown land
land leased from government
conservation land
heritage land
native title land
heritage listed land
flood liable land
strata title
strata leasehold
company title lots deemed strata
air space and water lots
walkways
tunnels
Usage of land may include:
as primary or secondary residences
as principal places of residence
partially used as principal place of residence, e.g. shop/flat of owner
residences not used by owners as usual place of residence
secondary residences, such as holiday homes and hobby farms
as future principal places of residence
single and multi-unit dwellings
home units
commercial usage
retirement villages, rest homes or nursing homes
hospitals
as investment properties, e.g. rentals and leases
primary production
as mining tenements
educational or religious purposes
community use
by non-profit bodies
for low-cost accommodation, e.g. boarding house, caravan park or camping ground
time share
home unit companies
building unit plans/group title plans
vacant land (no usage)
Ownership may include:
corporation
the Crown
trustee
lessee
shareholder in a home unit company
shack site
absentee
Rulings may include:
revenue rulings
tax rulings
public rulings
circulars
Commissioner's determinations
Commissioner's practices may include:
practices designated by Commissioner of Revenue or Australian Taxation Commissioner
Commissioner's Guidelines and Circulars
practice directions
public guidelines
public practices
Treasurer's directions
business rules
circulars
operating policies
technical and procedural instructions
Date of liability is:
recorded in legislation and regulations
as specified in relevant Act for tax levied in respect to ownership of land for applicable taxing period
Value of land may include:
site value as the basis for land tax
valuation data from appropriate authority, such as Valuer General or municipal council
Exemptions, concessions, rebates or relief may include:
residential - owner's primary or principal place of residence
newly constructed or refurbished private residences (limited to two years)
newly purchased residences intended to become new principal places of residence
vacant land where future principal place of residence is being or will be constructed
contiguous principal places of residence
primary production
Crown land
owned by a trust and used by a disabled beneficiary
owned by an individual and used by a disabled person related to the owner
owned by a religious body and used for religious purposes
owned by an educational body and used for education purposes
used for a public or religious hospital
owned by public charitable or benevolent institutions and non-profit organisations
owned by public charitable or benevolent institutions and non-profit organisations and used under the terms of their constitution
used for a retirement village
used for supported residential facilities
used as a caravan park or camping ground
held under an approved conservation covenant/environmentally protected land
owned by a war widow
owned by a beneficiary of a deceased estate
developers constructing residences
sporting bodies, e.g. racing clubs and sports fields
public open space
port authorities
concessions for pensioners
Type of land may include:
vacant land
land with improvements, e.g. buildings
residential land
commercial land
approved subdivision lots
rental properties
primary production land
Crown land
land leased from government
conservation land
heritage land
native title land
heritage listed land
flood liable land
strata title
strata leasehold
company title lots deemed strata
air space and water lots
walkways
tunnels
Usage of land may include:
as primary or secondary residences
as principal places of residence
partially used as principal place of residence, e.g. shop/flat of owner
residences not used by owners as usual place of residence
secondary residences, such as holiday homes and hobby farms
as future principal places of residence
single and multi-unit dwellings
home units
commercial usage
retirement villages, rest homes or nursing homes
hospitals
as investment properties, e.g. rentals and leases
primary production
as mining tenements
educational or religious purposes
community use
by non-profit bodies
for low-cost accommodation, e.g. boarding house, caravan park or camping ground
time share
home unit companies
building unit plans/group title plans
vacant land (no usage)
Ownership may include:
corporation
the Crown
trustee
lessee
shareholder in a home unit company
shack site
absentee
Rulings may include:
revenue rulings
tax rulings
public rulings
circulars
Commissioner's determinations
Commissioner's practices may include:
practices designated by Commissioner of Revenue or Australian Taxation Commissioner
Commissioner's Guidelines and Circulars
practice directions
public guidelines
public practices
Treasurer's directions
business rules
circulars
operating policies
technical and procedural instructions
Date of liability is:
recorded in legislation and regulations
as specified in relevant Act for tax levied in respect to ownership of land for applicable taxing period
Value of land may include:
site value as the basis for land tax
valuation data from appropriate authority, such as Valuer General or municipal council
Exemptions, concessions, rebates or relief may include:
residential - owner's primary or principal place of residence
newly constructed or refurbished private residences (limited to two years)
newly purchased residences intended to become new principal places of residence
vacant land where future principal place of residence is being or will be constructed
contiguous principal places of residence
primary production
Crown land
owned by a trust and used by a disabled beneficiary
owned by an individual and used by a disabled person related to the owner
owned by a religious body and used for religious purposes
owned by an educational body and used for education purposes
used for a public or religious hospital
owned by public charitable or benevolent institutions and non-profit organisations
owned by public charitable or benevolent institutions and non-profit organisations and used under the terms of their constitution
used for a retirement village
used for supported residential facilities
used as a caravan park or camping ground
held under an approved conservation covenant/environmentally protected land
owned by a war widow
owned by a beneficiary of a deceased estate
developers constructing residences
sporting bodies, e.g. racing clubs and sports fields
public open space
port authorities
concessions for pensioners
The Evidence Guide specifies the evidence required to demonstrate achievement in the unit of competency as a whole. It must be read in conjunction with the unit descriptor, performance criteria, The range statement and the Assessment Guidelines for the Public Sector Training Package.
Units to be assessed together
Co-assessed units that may be assessed with this unit to increase the efficiency and realism of the assessment process include:
PSPETHC401A Uphold and support the values and principles of public service
PSPGOV422A Apply government processes
PSPGOV412A Use advanced workplace communication strategies
PSPGOV402B Deliver and monitor service to clients
PSPGOV406B Gather and analyse information.
Overview of evidence requirements
In addition to integrated demonstration of the elements and their related performance criteria, look for evidence that confirms:
knowledge requirements of this unit
skill requirements of this unit
application of employability skills as they relate to this unit.
The assessment environment should not disadvantage the candidate and where the person has a disability the principle of reasonable adjustment should be applied during assessment.
Resources required to carry out assessment
These resources include:
government legislation, regulations, rulings, Commissioner's practices and other applicable case law relating to land tax
organisational procedures and protocols relating to land tax
legislative decision making process
scenarios and case studies to capture the range of situations likely to be encountered when determining land tax liability
access to relevant systems.
Where and how to assess evidence
Valid assessment of this unit requires:
a workplace environment or one that closely resembles normal work practice and replicates the range of conditions likely to be encountered when determining land tax liability, including coping with difficulties, irregularities and breakdowns in routine
determination of land tax liability in a range of three or more contexts or occasions, over time.
Assessment methods should reflect but not exceed workplace demands, such as literacy, and the needs of individuals who might be disadvantaged.
Assessment methods suitable for valid and reliable assessment of this unit must use authenticated evidence from the workplace and/or training courses and may include a combination of two or more of:
workplace projects
simulation or role plays
case studies and scenarios
observation
portfolios.
The assessment environment should not disadvantage the candidate and where the person has a disability the principle of reasonable adjustment should be applied during assessment.
For consistency of assessment
Evidence must be gathered over time in a range of contexts to ensure the person can achieve the unit outcome and apply the competency in different situations or environments.
Units to be assessed together
Co-assessed units that may be assessed with this unit to increase the efficiency and realism of the assessment process include:
PSPETHC401A Uphold and support the values and principles of public service
PSPGOV422A Apply government processes
PSPGOV412A Use advanced workplace communication strategies
PSPGOV402B Deliver and monitor service to clients
PSPGOV406B Gather and analyse information.
Overview of evidence requirements
In addition to integrated demonstration of the elements and their related performance criteria, look for evidence that confirms:
knowledge requirements of this unit
skill requirements of this unit
application of employability skills as they relate to this unit.
The assessment environment should not disadvantage the candidate and where the person has a disability the principle of reasonable adjustment should be applied during assessment.
Resources required to carry out assessment
These resources include:
government legislation, regulations, rulings, Commissioner's practices and other applicable case law relating to land tax
organisational procedures and protocols relating to land tax
legislative decision making process
scenarios and case studies to capture the range of situations likely to be encountered when determining land tax liability
access to relevant systems.
Where and how to assess evidence
Valid assessment of this unit requires:
a workplace environment or one that closely resembles normal work practice and replicates the range of conditions likely to be encountered when determining land tax liability, including coping with difficulties, irregularities and breakdowns in routine
determination of land tax liability in a range of three or more contexts or occasions, over time.
Assessment methods should reflect but not exceed workplace demands, such as literacy, and the needs of individuals who might be disadvantaged.
Assessment methods suitable for valid and reliable assessment of this unit must use authenticated evidence from the workplace and/or training courses and may include a combination of two or more of:
workplace projects
simulation or role plays
case studies and scenarios
observation
portfolios.
The assessment environment should not disadvantage the candidate and where the person has a disability the principle of reasonable adjustment should be applied during assessment.
For consistency of assessment
Evidence must be gathered over time in a range of contexts to ensure the person can achieve the unit outcome and apply the competency in different situations or environments.
Replaced By
| State Code | National Code | Title | Type |
|---|---|---|---|
| AWT59 | PSPREV007 | Determine land tax liability | Unit of competency |
| State Code | National Code | Title | Type |
|---|---|---|---|
| J297 | PSP42112 | Certificate IV in Government (Revenue Administration) | Qualification |