Elements and Performance Criteria
- Confirm key features of returns-based taxes
- Current and comprehensive information is accessed and used to maintain knowledge and expertise in land tax matters and to ensure consistency of application.
- Type of land, usage and ownership are confirmed in accordance with legislation, regulations, rulings and Commissioner's practices.
- Liable owners or users are identified at the date of liability.
- Value of land is identified in accordance with relevant legislation.
- Criteria for assessing liability for land tax are identified and applied in accordance with legislation, regulations, rulings and Commissioner's practices.
- Exemptions and any concessions, rebates or relief are identified in accordance with legislation, regulations, rulings and Commissioner's practices.
- Determine land tax
- Liability for land-based tax is confirmed in accordance with legislation and regulations.
- Applicable land-based tax rates are identified using legislation and regulations, and applied to confirm land-based tax assessments.
- Customer information is updated in accordance with organisational procedures to indicate activities undertaken and completed.
- Assess and process enquiries and complaints
- Enquiries relating to payment of notices of assessment are dealt with in accordance with organisational policies and procedures.
- Payment options and due dates for notices are explained, tailoring communication to suit diverse customer needs.
- 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.
- If customers are dissatisfied with the decision, their rights to have the decision reviewed are explained in accordance with organisational procedures.
- Confirm key features of returns-based taxes
- Current and comprehensive information is accessed and used to maintain knowledge and expertise in land tax matters and to ensure consistency of application.
- Type of land, usage and ownership are confirmed in accordance with legislation, regulations, rulings and Commissioner's practices.
- Liable owners or users are identified at the date of liability.
- Value of land is identified in accordance with relevant legislation.
- Criteria for assessing liability for land tax are identified and applied in accordance with legislation, regulations, rulings and Commissioner's practices.
- Exemptions and any concessions, rebates or relief are identified in accordance with legislation, regulations, rulings and Commissioner's practices.
- Determine land tax
- Liability for land-based tax is confirmed in accordance with legislation and regulations.
- Applicable land-based tax rates are identified using legislation and regulations, and applied to confirm land-based tax assessments.
- Customer information is updated in accordance with organisational procedures to indicate activities undertaken and completed.
- Assess and process enquiries and complaints
- Enquiries relating to payment of notices of assessment are dealt with in accordance with organisational policies and procedures.
- Payment options and due dates for notices are explained, tailoring communication to suit diverse customer needs.
- 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.
- If customers are dissatisfied with the decision, their rights to have the decision reviewed are explained in accordance with organisational procedures.