Unit of competency Outline

Date retreived
22/07/2026 3:30 PM AWST

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Determine land tax liability

Determine land tax liability

Unit of competency
National Code
PSPREV016
State Code
ODW48
TGA Status
Current
DTWD Status
Approved
Current Release Number
1.00
Current Release Date
03/04/2022
View on TGA
State Implementation and Classification
Approved Date
08/07/2022
Field of Education
080101 - Accounting
Original Release Date
08/07/2022
Nominal Hours
15
Description
This unit describes the performance outcomes, skills and knowledge required to assess liability and make land tax determinations.Those undertaking this unit work independently, performing complex tasks in familiar contexts.The skills in this unit must be applied in accordance with Commonwealth and State or Territory legislation, Australian standards and industry codes of practice.No occupational licensing, certification or specific legislative requirements apply to this unit at the time of publication.
Notes
Elements and Performance Criteria
1. Confirm key features of land tax.
  • 1.1. Access and use current and comprehensive information 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 tax based on assessment of information.
  • 2.2. Identify applicable land tax rates using legislation and regulations and apply to confirm land tax assessments.
  • 2.3. Update customer information to indicate activities undertaken and completed.
3. Assess and process enquiries and complaints.
  • 3.1. Process enquiries about payment of notices of assessment in accordance with organisational procedures.
  • 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 based on information provided.
  • 3.4. Record decisions and notify customers.
  • 3.5. Explain to customers their rights to have the decision reviewed if they are dissatisfied.
No information
No information
Replaces
State Code National Code Title Type
AWT59 PSPREV007 Determine land tax liability Unit of competency
State Code National Code Title Type
BHO9 PSP40122 Certificate IV in Government Qualification