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Follow the links below to find material targeted to the unit's elements, performance criteria, required skills and knowledge

Elements and Performance Criteria

  1. Confirm key features of returns-based taxes
  2. Determine land tax
  3. Assess and process enquiries and complaints
  4. Confirm key features of returns-based taxes
  5. Determine land tax
  6. Assess and process enquiries and complaints

Required Skills

This section describes the essential skills and knowledge and their level required for this unit

Required skills

Look for evidence that confirms skills in

interpreting complex legislation judicial decisions rulings Commissioners practices and related materials and applying them to land tax situations

researching data sources and information related to land tax requirements

interpreting land title searches

numeracy to confirm accuracy of land tax assessments

communicating with others involving exchanges of complex information relating to land tax liability and exemptions

dealing with complaints and difficult customers

using technology to locate land tax requirements conduct research make enquiries review available data access legislative requirements issue assessments and record outcomes

responding to diversity including gender and disability in the context of dealing with land tax requirements this may involve accessing interpreter services if necessary

applying environmental and occupational health and safety procedures to administrative work and when dealing with customers

Required knowledge

Look for evidence that confirms knowledge and understanding of

legislation regulations rulings and Commissioners practices relating to land tax

valuations

land ownership characteristics and usage requirements

taxfree 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

Evidence Required

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

Coassessed units that may be assessed with this unit to increase the efficiency and realism of the assessment process include

PSPETHCA Uphold and support the values and principles of public service

PSPETHC401A Uphold and support the values and principles of public service

PSPGOVA Apply government processes

PSPGOV422A Apply government processes

PSPGOVA Use advanced workplace communication strategies

PSPGOV412A Use advanced workplace communication strategies

PSPGOVB Deliver and monitor service to clients

PSPGOV402B Deliver and monitor service to clients

PSPGOVB Gather and analyse information

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 Commissioners 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 andor 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


Range Statement

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