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Elements and Performance Criteria

1. 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.
2. 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.
3. 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.
4. 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.
5. 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.
6. 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.

Performance Evidence

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

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Knowledge Evidence

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

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