Elements and Performance Criteria
- Confirm key features of land tax
- Access and use current and comprehensive information is to maintain knowledge and expertise in land tax matters and to ensure consistency of application.
- Confirm type of land, usage and ownership.
- Identify liable owners or users at the date of liability.
- Identify value of land.
- Identify and apply criteria for assessing liability for land tax.
- Identify exemptions and any concessions, rebates or relief.
- Determine land tax
- Assess and process enquiries and complaints
- Deal with enquiries relating to payment of notices of assessment.
- Explain payment options and due dates for notices, tailoring communication to suit diverse customer needs.
- Assess complaints relating to payments, interest, penalties, rebates or exemptions claimed by customers and record decisions and notify.
- Explain to customers their rights to have the decision reviewed if they are dissatisfied with the decision.
- Confirm key features of land tax
- Access and use current and comprehensive information is to maintain knowledge and expertise in land tax matters and to ensure consistency of application.
- Confirm type of land, usage and ownership.
- Identify liable owners or users at the date of liability.
- Identify value of land.
- Identify and apply criteria for assessing liability for land tax.
- Identify exemptions and any concessions, rebates or relief.
- Determine land tax
- Assess and process enquiries and complaints
- Deal with enquiries relating to payment of notices of assessment.
- Explain payment options and due dates for notices, tailoring communication to suit diverse customer needs.
- Assess complaints relating to payments, interest, penalties, rebates or exemptions claimed by customers and record decisions and notify.
- Explain to customers their rights to have the decision reviewed if they are dissatisfied with the decision.