In contrast to other taxes where the tax base is readily definable by reference to income, consumption, capital gains or turnover, land tax has an additional layer of complexity in that the base of the tax is determined by independent valuation as the first step in the assessment process. This is further compounded by the fact that, unlike other taxes, in which the taxpayer has a perceived level of control or input through the lodgement of an income tax, GST or other form of return, no such taxpayer input exists with land tax. Once ownership of land is declared, land taxes are solely assessed by the government or their contractor without any reference to or input from the taxpayer.