Assessor Resource
PSPREV407A
Determine land tax liability
Assessment tool
Version 1.0
Issue Date: May 2024
In the workplace, staff typically assess liability for land tax, applying criteria, exemptions and any concessions, rebates or relief contained in legislation, regulations, rulings and Commissioner's practices. They require knowledge of land ownership and usage requirements and the ability to apply tax-free thresholds and sliding scales of tax rates to determine land tax. In addition, they must deal with complaints and enquiries, providing information and explanation of both the assessment and any further action customers may take if dissatisfied with the decision.
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.
You may want to include more information here about the target group and the purpose of the assessments (eg formative, summative, recognition)