Unit of competency Outline
Date retreived
22/07/2026 9:41 PM AWST
22/07/2026 9:41 PM AWST
Whilst all efforts are made to provide accurate and timely information from the relevant source/documentation, please be aware that the information supplied may not be the most current version. The accuracy of the detail has not been confirmed by the Department and therefore should not be relied upon without first confirming the contents.
Determine stamp duties
Determine stamp duties
Unit of competency
National Code
PSPREV408A
PSPREV408A
State Code
WJ088
WJ088
TGA Status
Replaced
Replaced
DTWD Status
Replaced
Replaced
State Implementation and Classification
Approved Date
07/07/2014
Field of Education
090999 - Law, N.e.c.
Original Release Date
07/07/2014
Nominal Hours
40
Description
This unit covers the determination of stamp duties imposed on various documents ('instruments') and transactions.In practice, determining stamp duties 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.
Notes
Elements and Performance Criteria
1. Identify legislative, regulatory and procedural requirements relating to stamp duties
- 1.1 Up-to-date knowledge is maintained of the range of legislation, regulations, rulings, Commissioner's practices and organisational procedures relating to instruments and transactions that generally attract duties.
- 1.2 Rates and thresholds that apply to calculation of stamp duties are located and confirmed as current, relative to the liability date.
- 1.3 Eligibility and liability criteria related to stamp duties are identified and confirmed in accordance with legislation, regulations, rulings and Commissioner's practices to ensure consistency of interpretation and application.
- 1.4 Exemptions and concessions related to instruments, transactions or organisations are identified and confirmed in accordance with legislation, regulations, rulings and Commissioner's practices.
2. Assess stamp duties
- 2.1 Instruments and transactions liable for duty are identified in accordance with the legislation.
- 2.2 Instruments and transactions exempt from duty or eligible for concessions are identified in accordance with legislation and explained to customers in accordance with their requests.
- 2.3 General principles affecting stamp duties are implemented to ensure correct duty is applied.
- 2.4 Parties liable to pay duty are identified and date of liability is confirmed in accordance with legislation, regulations, rulings and Commissioner's practices.
- 2.5 Lodgement and due dates are confirmed and any interest or penalties incurred for late lodgement or payment are applied in accordance with legislation, regulations, rulings and Commissioner's practices.
- 2.6 Rates of duty are applied, assessment is confirmed and decision is recorded in accordance with legislation, regulations, rulings and Commissioner's practices.
3. Assess and process enquiries and complaints
- 3.1 Enquiries and complaints by taxpayers are dealt with, and decisions recorded and notified in accordance with legislation, regulations and organisational procedures.
- 3.2 If taxpayers are dissatisfied with the decision, their rights to have the decision reviewed are explained in accordance with legislation and organisational procedures.
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 italics in the Performance criteria is explained here.
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
Instruments and transactions may include:
conveyances
transfers
leases
assignment of leases
licences
transfer of licences
insurance policies
sales of real and other property
sale of businesses
surrenders
mortgages and charges over property
multi-jurisdictional mortgages
trust deeds, partnership agreements and related dealings
motor vehicle registrations and transfers
statutory declarations
any other document that relates to transfer of a property (e.g. receipt)
Duties may be levied on:
contracts and agreements
land transactions
other property transactions
transfers
insurance
motor vehicles
statutory licences
partnerships and trust acquisitions
General principles may include:
assessment of substance rather than form of an instrument
contingency principle which allows tax to be levied on contingencies that have not yet occurred
leading and principal object rule
several distinct matters principle
aggregation of values or considerations to overcome contract splitting to reduce duty payable
determining of value of property
nomination of agent
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
Instruments and transactions may include:
conveyances
transfers
leases
assignment of leases
licences
transfer of licences
insurance policies
sales of real and other property
sale of businesses
surrenders
mortgages and charges over property
multi-jurisdictional mortgages
trust deeds, partnership agreements and related dealings
motor vehicle registrations and transfers
statutory declarations
any other document that relates to transfer of a property (e.g. receipt)
Duties may be levied on:
contracts and agreements
land transactions
other property transactions
transfers
insurance
motor vehicles
statutory licences
partnerships and trust acquisitions
General principles may include:
assessment of substance rather than form of an instrument
contingency principle which allows tax to be levied on contingencies that have not yet occurred
leading and principal object rule
several distinct matters principle
aggregation of values or considerations to overcome contract splitting to reduce duty payable
determining of value of property
nomination of agent
Rulings may include:
revenue rulings
tax rulings
public rulings
circulars
Commissioner's determinations
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
Co-assessed units that may be assessed with this unit to increase the efficiency and realism of the assessment process include:
PSPETHC401A Uphold and support the values and principles of public service
PSPGOV422A Apply government processes
PSPGOV412A Use advanced workplace communication strategies
PSPGOV402B Deliver and monitor service to clients
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, Commissioner's practices and other applicable case law relating to stamp duties
organisational procedures and protocols relating to stamp duties
legislative decision making process
scenarios and case studies to capture the range of situations likely to be encountered when determining stamp duties
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 stamp duties, including coping with difficulties, irregularities and breakdowns in routine
determination of stamp duties relating to 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 and/or 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.
Units to be assessed together
Co-assessed units that may be assessed with this unit to increase the efficiency and realism of the assessment process include:
PSPETHC401A Uphold and support the values and principles of public service
PSPGOV422A Apply government processes
PSPGOV412A Use advanced workplace communication strategies
PSPGOV402B Deliver and monitor service to clients
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, Commissioner's practices and other applicable case law relating to stamp duties
organisational procedures and protocols relating to stamp duties
legislative decision making process
scenarios and case studies to capture the range of situations likely to be encountered when determining stamp duties
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 stamp duties, including coping with difficulties, irregularities and breakdowns in routine
determination of stamp duties relating to 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 and/or 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.
Replaced By
| State Code | National Code | Title | Type |
|---|---|---|---|
| AWT63 | PSPREV008 | Determine stamp duties | Unit of competency |
| State Code | National Code | Title | Type |
|---|---|---|---|
| J297 | PSP42112 | Certificate IV in Government (Revenue Administration) | Qualification |