Unit of Competency Mapping – Information for Teachers/Assessors – Information for Learners

PSPREV007 Mapping and Delivery Guide
Determine land tax liability

Version 1.0
Issue Date: April 2024


Qualification -
Unit of Competency PSPREV007 - Determine land tax liability
Description
Employability Skills
Learning Outcomes and Application This unit describes the skills required to assess liability and determination of land tax. It includes confirming key features of land tax, determining land tax and assessing and processing enquiries and complaints.This unit applies to those working to determine land tax liability.The skills and knowledge described in this unit must be applied within the legislative, regulatory and policy environment in which they are carried out. Organisational policies and procedures must be consulted and adhered to.Those undertaking this unit would work independently, performing complex tasks in familiar contexts.No licensing, legislative or certification requirements apply to unit at the time of publication.
Duration and Setting X weeks, nominally xx hours, delivered in a classroom/online/blended learning setting.

This unit contains no specific industry-mandated assessment conditions. Guidance on suggested and recommended conditions and methods can be found in the Implementation Guide.

Assessors must satisfy the NVR/AQTF mandatory competency requirements for assessors.
Prerequisites/co-requisites
Competency Field Revenue administration
Development and validation strategy and guide for assessors and learners Student Learning Resources Handouts
Activities 		Slides
PPT 		Assessment 1 Assessment 2 Assessment 3 Assessment 4
Elements of Competency Performance Criteria              
Element: 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.
       
Element: Determine land tax
  • Confirm liability for land-based tax.
  • Identify applicable land-based tax rates using legislation and regulations, and apply to confirm land-based tax assessments.
  • Update customer information to indicate activities undertaken and completed.
       
Element: 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.
       
Element: 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.
       
Element: Determine land tax
  • Confirm liability for land-based tax.
  • Identify applicable land-based tax rates using legislation and regulations, and apply to confirm land-based tax assessments.
  • Update customer information to indicate activities undertaken and completed.
       
Element: 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.
       


Evidence Required

List the assessment methods to be used and the context and resources required for assessment. Copy and paste the relevant sections from the evidence guide below and then re-write these in plain English.

ELEMENTS

PERFORMANCE CRITERIA

Elements describe the essential outcomes

Performance criteria describe the performance needed to demonstrate achievement of the element. Where bold italicised text is used, further information is detailed in the range of conditions section.

1. Confirm key features of land tax

1.1 Access and use current and comprehensive information is to maintain knowledge and expertise in land tax matters and to ensure consistency of application.

1.2 Confirm type of land, usage and ownership.

1.3 Identify liable owners or users at the date of liability.

1.4 Identify value of land.

1.5 Identify and apply criteria for assessing liability for land tax.

1.6 Identify exemptions and any concessions, rebates or relief.

2. Determine land tax

2.1 Confirm liability for land-based tax.

2.2 Identify applicable land-based tax rates using legislation and regulations, and apply to confirm land-based tax assessments.

2.3 Update customer information to indicate activities undertaken and completed.

3. Assess and process enquiries and complaints

3.1 Deal with enquiries relating to payment of notices of assessment.

3.2 Explain payment options and due dates for notices, tailoring communication to suit diverse customer needs.

3.3 Assess complaints relating to payments, interest, penalties, rebates or exemptions claimed by customers and record decisions and notify.

3.4 Explain to customers their rights to have the decision reviewed if they are dissatisfied with the decision.

Evidence required to demonstrate competence must satisfy all of the requirements of the elements and performance criteria. If not otherwise specified the candidate must demonstrate evidence of performance of the following on at least one occasion.

interpreting complex legislation, judicial decisions, rulings, Commissioner’s 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

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

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

Evidence required to demonstrate competence must satisfy all of the requirements of the elements and performance criteria. If not otherwise specified the depth of knowledge demonstrated must be appropriate to the job context of the candidate.

legislation, regulations, rulings and Commissioner’s practices relating to land tax

valuations

land ownership, characteristics and usage requirements

tax-free 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

Submission Requirements

List each assessment task's title, type (eg project, observation/demonstration, essay, assignment, checklist) and due date here

Assessment task 1: [title]      Due date:

(add new lines for each of the assessment tasks)

Assessment Tasks

Copy and paste from the following data to produce each assessment task. Write these in plain English and spell out how, when and where the task is to be carried out, under what conditions, and what resources are needed. Include guidelines about how well the candidate has to perform a task for it to be judged satisfactory.

ELEMENTS

PERFORMANCE CRITERIA

Elements describe the essential outcomes

Performance criteria describe the performance needed to demonstrate achievement of the element. Where bold italicised text is used, further information is detailed in the range of conditions section.

1. Confirm key features of land tax

1.1 Access and use current and comprehensive information is to maintain knowledge and expertise in land tax matters and to ensure consistency of application.

1.2 Confirm type of land, usage and ownership.

1.3 Identify liable owners or users at the date of liability.

1.4 Identify value of land.

1.5 Identify and apply criteria for assessing liability for land tax.

1.6 Identify exemptions and any concessions, rebates or relief.

2. Determine land tax

2.1 Confirm liability for land-based tax.

2.2 Identify applicable land-based tax rates using legislation and regulations, and apply to confirm land-based tax assessments.

2.3 Update customer information to indicate activities undertaken and completed.

3. Assess and process enquiries and complaints

3.1 Deal with enquiries relating to payment of notices of assessment.

3.2 Explain payment options and due dates for notices, tailoring communication to suit diverse customer needs.

3.3 Assess complaints relating to payments, interest, penalties, rebates or exemptions claimed by customers and record decisions and notify.

3.4 Explain to customers their rights to have the decision reviewed if they are dissatisfied with the decision.

Copy and paste from the following performance criteria to create an observation checklist for each task. When you have finished writing your assessment tool every one of these must have been addressed, preferably several times in a variety of contexts. To ensure this occurs download the assessment matrix for the unit; enter each assessment task as a column header and place check marks against each performance criteria that task addresses.

Observation Checklist

Tasks to be observed according to workplace/college/TAFE policy and procedures, relevant legislation and Codes of Practice Yes No Comments/feedback
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. 
Confirm liability for land-based tax. 
Identify applicable land-based tax rates using legislation and regulations, and apply to confirm land-based tax assessments. 
Update customer information to indicate activities undertaken and completed. 
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. 
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. 
Confirm liability for land-based tax. 
Identify applicable land-based tax rates using legislation and regulations, and apply to confirm land-based tax assessments. 
Update customer information to indicate activities undertaken and completed. 
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. 

Forms

Assessment Cover Sheet

PSPREV007 - Determine land tax liability
Assessment task 1: [title]

Student name:

Student ID:

I declare that the assessment tasks submitted for this unit are my own work.

Student signature:

Result: Competent Not yet competent

Feedback to student

 

 

 

 

 

 

 

 

Assessor name:

Signature:

Date:

Assessment Record Sheet

PSPREV007 - Determine land tax liability

Student name:

Student ID:

Assessment task 1: [title] Result: Competent Not yet competent

(add lines for each task)

Feedback to student:

 

 

 

 

 

 

 

 

Overall assessment result: Competent Not yet competent

Assessor name:

Signature:

Date:

Student signature:

Date: